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Payment of Tax
General introduction INCOME TAX AND SOCIAL SERVICES CONTRIBUTION 2 Legislation
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1st April 1st January Aden advance payment amount annual allowance annuities apply assessable income assets Australia Barbados Belgium Botswana British Honduras Brunei Canada capital expenditure Ceylon chargeable income child Commissioner computing Cook Islands corporation Cyprus debenture deducted at source Deductions allowed deemed depreciation dividends paid Dominica double taxation agreements employees exceed exempt from tax expenditure incurred expenses fund given in respect Government income arising income derived Income Tax Amendment Income Tax Ordinance individuals industrial interest investment Kyats levied loss normally noted in paragraph partnership payment of tax pensions personal reliefs petroleum premiums profits tax provisions Rates of tax real property rebate received regards relevant remuneration resident royalties shareholders shares Social Services Contribution Sovereign Base Areas subparagraph surtax tax credit tax deducted tax is charged tax payable tax purposes taxable income taxpayer Territory of Papua total income trade trust United Kingdom