Pocket Tax Book 2018 - Tax Administration

I. Tax administration

1. Tax registration

2. Tax declaration

3. Tax payment

III. Tax examination and inspection

III. Handling of tax law violations

Appendix 1 - VAT non-taxable objects

Appendix 2- Objects subject to VAT rate of 0%

Appendix 3- Objects subject to VAT rate of 5%

Appendix 4- Non-deductible expenses for determining CIT taxable income

Appendix 5- SCT taxable objects          

Appendix 6- SCT non-taxable objects