4,319 laws_records found

This document provides rules, procedures, or guidance for tax mechanism for financial leasing operations, supporting consistent implementation and administration.

This document sets out provisions concerning rehabilitation of judicial police officers and judicial police agents, to guide the relevant tax administration, procedures, or...

This document describes the tax exemption, incentive, relief, or suspension measures applicable to extension of suspension of pre-payment of tax on profit for enterprises in the...

This document sets out provisions concerning classification of taxpayers according to the self-assessment regime, to guide the relevant tax administration, procedures, or...

This document provides rules, procedures, or guidance for rules and procedures for the implementation of simplified accounting records for small taxpayers, supporting consistent...

This document provides rules, procedures, or guidance for rules and procedures governing the collection of patent tax, supporting consistent implementation and administration.

This document explains the implementation or administration of collection of tax on means of transportation for 2017, including the applicable process and requirements.

This document explains the implementation or administration of collection of tax on means of transportation for 2016, including the applicable process and requirements.

This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for the educational institutions.

This document sets out provisions concerning tax obligations of multi-project enterprises, to guide the relevant tax administration, procedures, or responsibilities.

This document explains the implementation or administration of change of date for filing monthly tax returns, including the applicable process and requirements.

This document explains the implementation or administration of implementation of provision for doubtful debts of domestic banks, including the applicable process and requirements.

This document sets out provisions concerning classification of the tax compliance, to guide the relevant tax administration, procedures, or responsibilities.

This document describes the tax exemption, incentive, relief, or suspension measures applicable to introduction of on tax incentives for voluntary registration of small and...

This document explains the implementation or administration of registration tax collection, including the applicable process and requirements.

This document explains the implementation or administration of implementation of withholding tax on dividend distributions, including the applicable process and requirements.

The purpose of this Prakas is to clearly define certain goods and services that constitute non-taxable supplies as stipulated in Article 57 of the Law on Taxation. It aims to...

This document provides rules, procedures, or guidance for procedures for applying tax on income for foreign company branches, supporting consistent implementation and...

This document provides rules, procedures, or guidance for criteria for incorrect accounting and procedures for minimum tax payment, supporting consistent implementation and...

This document sets out provisions concerning determination of the tax base for public lighting tax, to guide the relevant tax administration, procedures, or responsibilities.