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Contents
    Chapter 1 - Definitions
    Chapter 2 - Taxpayers
    Chapter 3 - Tax Base and Tax Rates
    Chapter 4 - Taxable Income
    Chapter 5 - Expenses of Earning Income
    Chapter 6 - Tax Accounting Rules
    Chapter 7 - Additional Rules for Determining the Tax Base
    Chapter 8 - Taxation Rules of Partnerships
    Chapter 9 - Rules of Taxation on Capital Companies
    Chapter 10 - Natural Gas Investment Tax
    Chapter 11 - General Provisions
    Chapter 12 - Filing of Declarations, Assessments, Procedures of Objections, and Appeals
    Chapter 13 - Tax Collection
    Chapter 14 - Fines
    Chapter 15 - The Minister's Powers
    Chapter 16 - Concluding Provisions

Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)

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16 Main Sections
81 Total Articles
Law

Chapter 1

Definitions

Total: 1 article

Chapter 3

Tax Base and Tax Rates

Total: 2 articles

Chapter 9

Rules of Taxation on Capital Companies

Total: 1 article

Chapter 15

The Minister's Powers

Total: 1 article

Chapter 16

Concluding Provisions

Total: 2 articles