Corporate Income Tax

Download Pocket Tax Book 2018

1. Taxpayer

2. Basis of CIT calculation

2.1. Formula for CIT determination

2.2. Tax-exempt incomes

2.3. Deductible expense and non-deductible expense

2.4. Carrying forward of losses

3. CIT incentives

4. CIT declaration, finalization and payment

5. Profit Remittance