cit-fdl-47-of-2022
Contents
Chapter 1 - General provisions
Chapter 2 - Imposition of Corporate Tax and Applicable Rates
Chapter 3 - Exempt Person
Chapter 4 - Taxable Person and Corporate Tax Base
Chapter 5 - Free Zone Person
Chapter 6 - Calculating Taxable Income
Chapter 7 - Exempt Income
Chapter 8 - Reliefs
Chapter 9 - Deductions
Chapter 10 - Transactions with Related Parties and Connected Persons
Chapter 11 - Tax Loss Provisions
Chapter 12 - Tax Group Provisions
Chapter 13 - Calculation of Corporate Tax Payable
Chapter 14 - Payment and Refund of Corporate Tax
Chapter 15 - Anti-Abuse Rules
Chapter 16 - Tax Registration and Deregistration
Chapter 17 - Tax Returns and Clarifications
Chapter 18 - Violations and Penalties
Chapter 19 - Transitional Rules
Chapter 20 - Closing provisions
CIT (FDL No 47 of 2022, as amended)
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20 Main Sections
70 Total Articles
Law
Chapter 1
General provisions
Total: 1 article
Articles
Chapter 2
Imposition of Corporate Tax and Applicable Rates
Total: 2 articles
Chapter 3
Exempt Person
Total: 7 articles
Chapter 4
Taxable Person and Corporate Tax Base
Total: 7 articles
Chapter 5
Free Zone Person
Total: 2 articles
Chapter 6
Calculating Taxable Income
Total: 2 articles
Chapter 7
Exempt Income
Total: 4 articles
Chapter 8
Reliefs
Total: 2 articles
Chapter 9
Deductions
Total: 6 articles
Chapter 10
Transactions with Related Parties and Connected Persons
Total: 3 articles
Chapter 11
Tax Loss Provisions
Total: 3 articles
Chapter 12
Tax Group Provisions
Total: 3 articles
Chapter 13
Calculation of Corporate Tax Payable
Total: 5 articles
Chapter 14
Payment and Refund of Corporate Tax
Total: 2 articles
Chapter 15
Anti-Abuse Rules
Total: 1 article
Chapter 16
Tax Registration and Deregistration
Total: 2 articles
Chapter 17
Tax Returns and Clarifications
Total: 7 articles
Chapter 18
Violations and Penalties
Total: 1 article
Chapter 19
Transitional Rules
Total: 1 article
Articles
Chapter 20
Closing provisions
Total: 9 articles