Law No. 157/1981 Promulgating Income Tax Law = قانون الضرائب رقم 157 لسنة 1981 المعدل بالضريبة الموحدة - 89 pages ; 24 cm

BOOK I of Natural Persons

Unified Tax on Income

PART 1 Movable / Movable Capitals Revenues Chapter: 1 Taxable Revenues

ارایی و در مارکار

4

Chapter: 2 Determination of Revenues Falling within the Tax

Assessment Bracket.

Chapter: 3 Exemption from the Tax Chapter:

4 Collection of Tax.

PART II Revenues of Commercial and Industrial Activity

Chapter: 1 Taxable Revenues.

Chapter: II

Determination of Revenues Entering in Tax Assessment Bracket.

Chapter: Chapter: IV Deduction, Addition and Collection for

Ill Exemption from the Tax..

Account of the Tax

PART-3 Salaries and Payments of Like Status Chapter: 1 Taxable Revenues..

Chapter: 2 Determination of Revenues Forming Part of the

Tax Assessment Bracket. from the Tax.

CHapter: 3 Exemption Chapter: 4 Declarations Section-1 Declarations to be submitted by the Employer.........

Section-2 Declarations to be submitted by the Salaried /

Work Income Earners.

Chapter 5 Collection of the Tax. Chapter: 6 Objection and Contestation

PART-4 Revenues of Non-Commercial Professions

Chapter: 1 Taxable Revenues. Chapter: 2 Determination of Revenues Entering in the Tax

Assessment Bracket..

Chapter: 3 Tax Exemption

9

10

13

19

26

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31

32

34

36

37

38

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40

40

42

Chapter: 4 Taxpayer's Obligations. Chapter: 5 Deduction and Collection for Account of the Tax........ 45

44

PART-5 Revenues of Real Estate Wealth Chapter: I Assessable/Taxable Revenues.

Chapter: 2 Determination of Revenues Placed Under the Tax Assessment Bracket.

Chapter: 3 Collection for Account of the Tax

Chapter: 4 Different Provisions

PART-6 General Provisions

Chapter: 1 Exemption from the Tax.

Chapter: 2 Rate of the Tax. Chapter: 3 Declarations and Books


Income Tax Law

tax law

109.1 / Income Tax Law