The Executive Regulations of the Income Tax Law = اللائحة التنفيذية لقانون الضريبة على الدخل
اللائحة التنفيذية لقانون الضريبة على الدخل
- 66 pages ; 28 cm
- 78/2005 .
B1 General Provisions -- B2 Income Tax On Natural Persons -- P1 Scope of tax enforceability and its rate -- P2 Salaries and the like -- P3 Commercial and industrial activity, Ch1 Taxable revenues -- Ch2 Determination of the revenues included in the taxable base -- Ch3 Exemptions, P4 Free profession revenues, Ch1 Determination of the revenues included in the taxable base -- Ch2 Exemption from the tax, P5 Real estate wealth revenues, Ch1 Taxable revenues -- Ch2 Determination of the revenues included in the taxable base, B3 Tax on juridical persons' profits, P1 Scope of tax enforceability -- P2 Determination of the taxable income, B4 The tax withheld at source -- B5 Deduction, collection, and advance payments for account of the tax, P1 Commercial and industrial activity, Ch1 Deduction -- Ch2 Advance payments, P2 Free professions - collection for account of the tax -- P3 General provisions, B6 Taxpayers' and others obligations, P1 Notification and bookkeeping -- P2 Tax returns -- P3 Tax assessment -- P4 Examination and investigation -- P5 Collection guarantees -- P6 Appeal procedures