Search results with tag "Tax act"
Income Tax Act - GoLegal
www.golegal.co.zaIncome Tax Act 89 of 1969 Income Tax Act 52 of 1970 Income Tax Act 88 of 1971 Insolvency Amendment Act 6 of 1972 Income Tax Act 90 of 1972 ... Income Tax Act 101 of 1990 Income Tax Act 129 of 1991 Taxation Laws Amendment Act 136 of 1991 Income Tax Act 141 of 1992 Income Tax Act 113 of 1993
Finance Act, 2019
assets.kpmgthe Companies Income Tax Act, Value Added Tax Act, Petroleum Profits Tax Act, Personal Income Tax Act, Capital ... extensive use of tax incentives to encourage investment, have resulted in a narrowing of the corporate tax base. A weak tax ... are discussed under the relevant tax Acts as follows: 2.1 Capital Gains Tax Act (CGTA)
Kenya Tax Alert - Finance Bill, 2021 - Deloitte
www2.deloitte.comMay 05, 2021 · the Income Tax Act, taxpayers will need to assess the impact of this change on the deductibility of foreign exchange losses arising from loans advanced by persons who control the taxpayers. Corporate Income Tax Corporate Income Tax Introduction Value Added Tax Excise Duty Contacts Tax Procedures Personal Income Tax Miscellaneous Fees & Levies ...
Value-Added Tax VAT 411 - South African Revenue Service
www.sars.gov.zareferences to “sections” are to sections in the Value-Added Tax Act, unless the context indicates otherwise. Similarly, all references to “the Tax AdministrationAct” and "the Income Tax Act” refer to the Tax Administration Act 28 of 2011 and the IncomeTax Act 58 of 1962 respectively.
Practice Note No.01/2019 Withholding Tax on payment for ...
www.tra.go.tz83 of the Income Tax Act Cap 332. It explains the legal and administrative aspects including procedures for treatment and computations of withholding tax on goods and services. 3.0 Interpretation In this Practice Note unless the context requires otherwise “Act” means the Income Tax Act Cap 332 and the Tax Administration Act Cap 438.
CENTRAL SALES TAX ACT, 1956 - dvat.gov.in
dvat.gov.inSec. 1 Central Sales Tax Act as on 5th March 2014 (1) by Rakesh Garg, FCA CENTRAL SALES TAX ACT, 1956 (as on 5th March 2014) (ACT NO. 74 OF 1956) CHAPTER I Preliminary 1 Short title, extent and Commencement (1) This Act may be called the Central Sales Tax Act, 1956. (2) It extends to the whole of India 1[***].
The Income Tax Act Cap.340 4
www.ugandainvest.go.ugIn reviewing this updated version, the “Reprint of the Income Tax Act and the Value Added Tax Act” [as at 19th October 2012] by the Uganda Law Reform Commission was used as an authentic reference for conformity. The reprint consolidates the Income Tax Act, Cap 340, the Value Added Tax Act, Cap 349 and Statutory Instruments made
MCQs on Basic Concept of Income Tax, Residential Status ...
gsck.ac.in(c) Maharashtra (d) All of the above Q6. The basic source of income-tax law is . (a) Income-tax Act, 1961 (b) Income-tax Rules, 1962 (c) Circulars/Notifications (d) Judgments of Courts (a) Also Q7. Income Tax Act came into force on . (a) 1.4.1961 (b) 1.4.1962 (c) 1.4.1956 (d) 1.4.1965 (a) Q8. Income Tax Act contains sections
LAWS OF MALAYSIA - Federal Government Gazette
www.federalgazette.agc.gov.myFinance (No. 2) 5 LAWS OF MALAYSIA Act 801 FINANCE (NO. 2) ACT 2017 An Act to amend the Income Tax Act 1967, the Real Property Gains Tax Act 1976, the Goods and Services Tax Act 2014 and
No. 3 The Finance Act 2021 2
www.agctz.go.tzpart xviii amendment of the tanzania shipping agencies act, (cap. 415) part xix amendment of the tax administration act, (cap. 438) part xx amendment of the tanzania revenue authority act, (cap. 399) part xxi amendment of the tax revenue appeals act, (cap. 408) part xxii amendment of the value added tax act, (cap. 148)
Value-Added Tax VAT 421 - South African Revenue Service
www.sars.gov.zaAll references to the “VAT Act” are to the ValueAdded Tax Act 89 of 1991 and references to - “sections” are to sections of the VAT Act, unless the context otherwise indicates. The Tax Administration Act 28 of 2011 is referred to as the “TA Act”. Any reference to the Short-Term Insurance Act 53 of 1998 and
THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS …
www.ctax.kar.nic.in1976: KAR. ACT 35] Tax on Professions, Trades Callings and Employments 179 Amending Act 6 of 1995.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Agricultural Income Tax Act,
THE KARNATAKA VALUE ADDED TAX ACT, 2003 …
dpal.kar.nic.in2004: kar. act 32] value added tax 211 karnataka act no. 32 of 2004 the karnataka value added tax act, 2003 and the karnataka value added tax rules, 2005
CENTRAL GOODS AND SERVICES TAX ACT, 2017 - SBI Realty
www.sbirealty.inS. 2(13) CENTRAL GOODS AND SERVICES TAX ACT, 2017 1540 1. For definition of “associated enterprises” under section 92A of the Income-tax Act, 1961, see Appendix. paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there-
EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX
www.sars.gov.zaSecurities Transfer Tax Administration Act No. 26 of 2007 Income Tax Act No. 58 of 1962: Sections 42, 44, 45, 46 and 47 Tax Administration Act No. 28 of 2011 (effective 1 October 2012) Other Legislation: Securities Services Act No. 36 of 2004: Section 34
Value Added Tax Act, 2052 (1996) - Nepal Law Commission
www.lawcommission.gov.npcontained in this Act, the value added tax shall be levied on the following transactions:- (a) On goods and services supplied within Nepal, (b) On goods and services imported into Nepal, (c) On goods and services exported outside of Nepal. (2) The tax shall be levied on the value of each taxable transaction.
No. 8 17th June, 2020 ACT SUPPLEMENT
tra.go.tzpart xv amendment of the tax administration act, (cap. 438) part xvi amendment of the treasury registrar (powers and functions) act, (cap. 370) part xvii amendment of the trustees’ incorporation act, (cap. 318) part xviii amendment of the value added tax act, (cap. 148) part xix amendment of the vocational education and training act, (cap.
INTEREST PAYABLE BY THE TAXPAYER UNDER THE …
www.incometaxindia.gov.in[As amended by Finance Act, 2018] INTEREST PAYABLE BY THE TAXPAYER UNDER THE INCOME-TAX ACT Introduction Under the Income-tax Act, different types of interests are levied for various kinds of
Sales Tax Exemption Administration - New Jersey
www.state.nj.usRev. 8/07 Sales Tax Exemption Administration . Tax Topic Bulletin S&U-6 . Introduction . The New Jersey Sales and Use Tax Act (the “Act”) imposes a tax on receipts from every retail
PENALTIES UNDER THE INCOME-TAX ACT
www.incometaxindia.gov.in[As amended by Finance Act, 2018] PENALTIES UNDER THE INCOME-TAX ACT Introduction Under the Income-tax Act, penalties are levied for various defaults committed by the
Value Added Tax Act No - IRD
www.ird.gov.lkan act to provide for the imposition and collection of a value added tax on goods and services supplied in sri lanka or imported into sri lanka: to provide for the abolition of the national security levy and the goods and services tax : and to provide for matters connected therewith or incidental thereto. incorporating the following amendment acts
Income Tax Act, CAP 332 Revised Edition 2006
www.tra.go.tz1 THE UNITED REPUBLIC OF TANZANIA _____ THE INCOME TAX ACT _____ CHAPTER 332 ____ REVISED EDITION 2008 This Revised edition of 2008 of the Income Tax Act, Cap. 332 replaces the Revised
CHAPTER 50:03 VALUE ADDED TAX - BURS
www.burs.org.bwCopyright Government of Botswana make taxable supplies; "importer" has the meaning assigned to it under the Customs and Excise Duty Act; "income tax" has the meaning assigned to it under the Income Tax Act;
Income Tax 2010-21 - Laws of Gibraltar
www.gibraltarlaws.gov.giIncome Tax © Government of Gibraltar (w ww.gibraltarlaws.gov.gi) 2010-21 INCOME TAX ACT 2010 Principal Act Act No 2010-21 Commencement (L N.2010/180) 1.1.2011
THE COPYRIGHT ACT 1957 OF 1957)
copyright.gov.inpayment of tax under the Income-tax Act, 1961(43 of 1961).] 1 Subs. by Act 38 of 1994, s. 2, for “architectural work of art” ... “prescribed” means prescribed by rules made under this Act; 3[(uu) “producer”, in relation to a cinematograph film or sound recording, ...
LIST OF CASE TYPES IN HIGH COURT OF KARNATAKA
karnatakajudiciary.kar.nic.inAIT Agricultural Income Tax Act EAT Awards of Education Appellate Tribunal ... MV U/s 173 of Motor Vehicles Act PA U/s 8 of Indian Partition Act ... BPT U/s 72(4) of the Bombay PT Act CPC Under Civil Procedure Code ...
Pennsylvania Exemption Certificate (REV-1220)
www.revenue.pa.govIncome Tax Act (exemption not valid for registered vehicles). + l F. Credit unions organized under Federal Credit Union Act or Commonwealth Credit Union Act. + l G. U.S. government, its agencies and instrumentalities. l H. Federal employee on official business (exemption limited to hotel occupancy tax only. A copy of orders or statement from ...
![Skills Development Levies Act [No 9 of 1999]](/cache/preview/e/8/8/9/0/9/5/f/thumb-e889095f2851a12d7a402b625825ab7f.jpg)
Skills Development Levies Act [No 9 of 1999]
www.gov.zaIncome Tax Act or any fund contemplated in section 10(1)&A) of the Income Tax Act, established solely to provide funds to any such institution; or (d) any national or provincial public entity, if 80 per cent or more of its
C OM PAN IES IN CO M E TAX ACT - 2004 Laws of Nigeria
lawsofnigeria.placng.org[1991 No. 21.] 11. Charge of tax on interest relating to foreign and agricultural loans, and certain reliefs (1) Interest payable on any foreign loan granted on or after 1 April, 1978 shall be exempted from tax as prescribe din Table Iinthe Third Schedule to this Act.
THE FINANCE BILL, 2020
www.indiabudget.gov.in89. Amendment of section 197. (ii) CLAUSES. 90. Omission of section 203AA. 91. Amendment of section 204. ... Amendment of Act 11 of 1991. PART IV AMENDMENT TO THE FINANCE ACT, 2001 ... referred to as the Income-tax Act) apply, the tax chargeable shall be determined as
Instructions to Form ITR-2 (AY ... - Income Tax Department
www.incometaxindia.gov.inThese instructions are guidelines for filling the particulars in Income‐tax Return Form‐2 for the Assessment Year 2021‐22 relating to the Financial Year 2020‐21. In case of any doubt, please refer to relevant provisions of the Income‐tax Act, 1961 and the Income‐tax Rules, 1962. 1.
Corporate Tax System in Taiwan - ITR
www.internationaltaxreview.comThe MOF has announced the Income Basic Tax Act (“IBTA”) on January 1, 2006. ... The taxpayer is generally classified as a value-added type entity (“VAT entity”), a non value-added type entity (“Non-VAT entity”) or a dual tax ... provision of services and …
Jurisdiction’s name: India Information on Tax ...
www.oecd.orgIncome-tax Rules, 1962 are required to quote their PAN which in turn require obtaining of PAN in the circumstances referred to in the Rule. The legal authority for allotment and use of PAN is derived from Section 139A of the Income-tax Act, 1961. Detailed rules in this regard are specified in Rule 114 of the Income Tax Rules, 1962.
LIST OF CASE TYPES IN HIGH COURT OF KARNATAKA
karnatakajudiciary.kar.nic.inAIT Agricultural Income Tax Act EAT Awards of Education Appellate Tribunal ... MV U/s 173 of Motor Vehicles Act PA U/s 8 of Indian Partition Act ... BPT U/s 72(4) of the Bombay PT Act CPC Under Civil Procedure Code ...
NIGERIA’S PETROLEUM PROFITS TAX ACT: AN …
www.nigerianlawguru.comNIGERIA’S PETROLEUM PROFITS TAX ACT: AN ASSESSMENT Victoria E. Kalu (Mrs.), LL.M. (Benin); BL Lecturer in Law Faculty of Law, University of Benin,
SALES TAX FORM ST-3
www.salestaxhandbook.comTax Act with respect to the use of the Resale Certificate, and it is my belief that the seller named herein is not required to collect the sales or use tax on …
Gazette of India, Gazette of India, Extraordinary ...
www.dnhctd.gov.in22 CENTRAL SALES-TAX ACT,1956 SECTION 8 (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him,
INTERPRETATION NOTE: NO. 31 (Issue 4) ACT : …
www.sars.gov.zainterpretation note: no. 31 (issue 4) date: 9 march 2016 . act : value-added tax act no. 89 of 1991 . section : section 11(3) read with section11(1) and (2)
COMMISSIONER OF INCOME-TAX -1, PUNE Ranges-1, 11, …
office.incometaxindia.gov.indecoration or any other profession as is notified by the Board in the Official Gazette under sub-section (1) of section 44 AA of the Income-tax Act,1961; (f) All cases of persons referred to in corresponding entry in item(e) of column (5) being insurance agents. 2 Dy/Asst. Commissioner of Income Tax, Range-11 , Pune Pune, Maharashtra In the ...
Arrangement of Sections - Ministry of Finance
www.finance.gov.ttTHE PROPERTY TAX ACT, 2009 Arrangement of Sections PART I PRELIMINARY Section 1. Short title 2. Commencement 3. Interpretation 4. Act binds the State PART II
IT-Update Revised on 206C 2016 - nirc@icai
www.nirc-icai.orgRevised update on provisions relating to Tax Collection at Source u/s 206C of Income Tax Act, 1961 with special reference to amendments made by
INTERPRETATION NOTE 9 (Issue 7) ACT : INCOME TAX ACT …
www.sars.gov.za5 A person or group of persons is prohibited from registering a close corporation as from 1 May 2011 H.owever, a close corporation incorporated and registered before
THE UNITED REPUBLIC OF TANZANIA THE VALUE ADDED …
www.tra.go.tz2 chapter 148 _____ the value added tax act _____ [principal legislation] arrangement of sections section title part i preliminary provisions
Ashok Raghavan Chartered Accountant Bangalore
www.bangaloreicai.org3 II. CHARGEABILITY OF CAPITAL GAINS: The power to levy capital gains is enshrined in the provisions of Section 45 of the Income tax Act, which states as follows:
South African Revenue Service Tel: E-mail
www.sars.gov.za3. I am fully aware of my duties and responsibilities as per the Value-Added Tax Act, No. 89 of 1991, as amended. 2009/02/27 SP V3.002 Postal code South African Revenue Service Name & Surname Capacity* Signature *Can only be one of the following persons of the legal entity – individual owner, partner, public officer, trustee, curator, liquidator,
ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTION 11(e
www.sars.gov.zameans the Value-Added Tax Act 89 of 1991; and • any other word or expression bears the meaning ascribed to it in the Act. All guides, interpretation notes and rulings referred to in this Note are a vailable on the SARS website at . www.sars.gov.za. Unless …
TAX ADMINISTRATION ACT NO. 28 OF 2011 …
www.sars.gov.za2 • “Income Tax Act” means the Income Tax Act No. 58 of 1962; • “rules” mean the rules referred to in section103 which were made by the
Act 53 - AGC
www.agc.gov.myprepared for publication by malayan law journal sdn bhd and printed by percetakan nasional malaysia berhad kuala lumpur branch 2006 2 income tax act 1967
Similar queries
Tax act, Tax Act 89, Of 1991, Finance Act, Income Tax Act, Tax incentives, Under, Value Added Tax, Value, Added Tax, Added Tax Act, Procedures, Central Sales Tax Act, 1956, 2014, Value Added Tax Act, Maharashtra, LAWS OF MALAYSIA, FINANCE, LAWS OF MALAYSIA Act, Tax Act 2014, Tanzania, The tax, Tanzania revenue, The tax revenue appeals act, Value-Added Tax VAT 421, 1991, 1995, Karnataka, Karnataka act, GOODS AND SERVICES TAX ACT, EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX, Securities Transfer Tax, Securities, Goods and services, The tax administration act, INTEREST PAYABLE BY THE TAXPAYER, Income, Sales Tax Exemption Administration, New Jersey, PENALTIES UNDER THE INCOME-TAX ACT, Under the Income, Penalties, Goods and services tax, Tax Act, CAP 332 Revised Edition 2006, Edition, CHAPTER 50:03 VALUE ADDED TAX, Customs and Excise, Income Tax 2010-21, Act Act No, 2011, Rules, Motor Vehicles Act, Bombay, Exemption Certificate, Government, Skills Development, Fund, Corporate Tax System in Taiwan, Added, 1962, Income Tax, CASE TYPES IN HIGH COURT OF KARNATAKA, SALES TAX, Sales, CENTRAL SALES, 1956, Profession, Arrangement of Sections, IT-Update Revised on 206C 2016, Corporation, THE UNITED REPUBLIC OF TANZANIA THE, Ashok Raghavan Chartered Accountant Bangalore, Capital gains, 89 of 1991, Tax Act 89 of 1991, TAX ADMINISTRATION ACT NO, Tax Act No, 2006