Transcription of THE GENERAL TAX CODE - impots.cm
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THE GENERAL TAX CODE - impots.cm
THE GENERAL TAX CODE Edited on the 1st of January 2021 Official Edition Directorate GENERAL of Taxation WebSite : Toll free number : 82 00 GENERAL Tax Code 2021 Official Edition - II GENERAL Tax Code 2021 Official Edition - III CONTENTS INTRODUCTORY PROVISIONS GENERAL PROVISIONS .. 1 BOOK ONE: TAXES AND DUTIES .. 3 PART I DIRECT TAXES .. 5 CHAPTER I: COMPANY TAX: .. 5 DIVISION I: GENERALITIES .. 5 DIVISION II: SCOPE OF APPLICATION .. 5 DIVISION III: TAXABLE PROFITS .. 7 DIVISION IV: PLACE OF ASSESSMENT.
division iv: registers of notaries, bailiffs, registrars, clerks, auctioneers and brokers .....143 division v: public sale of movables .....145 division vi: special duties relating to transmission on death,
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