Welcome To E-Data Book!
Welcome To E-Data Book!
Chapter One - General Provisions
(1)
Chapter Two – Imposition of Corporate Tax and Applicable Rates
(2)
Chapter Three – Exempt Person
(7)
Chapter Four – Taxable Person and Corporate Tax Base
(7)
Chapter Five – Free Zone Person
(2)
Chapter Six – Calculating Taxable Income
(2)
Chapter Seven – Exempt Income
(4)
Chapter Eight – Reliefs
(2)
Chapter Nine – Deductions
(6)
Chapter Ten – Transactions with Related Parties and Connected Persons
(3)
Chapter Eleven – Tax Loss Provisions
(3)
Chapter Twelve – Tax Group Provisions
(3)
Chapter Thirteen – Calculation of Corporate Tax Payable
(5)
Chapter Fourteen – Payment and Refund of Corporate Tax
(2)
Chapter Fifteen – Anti-Abuse Rules
(1)
Chapter Sixteen – Tax Registration and Deregistration
(2)
Chapter Seventeen – Tax Returns and Clarifications
(7)
Chapter Eighteen – Violations and Penalties
(1)
Chapter Nineteen – Transitional Rules
(1)
Chapter Twenty – Closing provisions
(9)