income-tax-law-24-of-2018
Contents
Section 1 - Definitions
Section 2 - Scope of Taxation
Section 3 - Tax Calculation
Section 4 - Tax Obligations
Section 5 - Authority Powers and Duties
Section 6 - Appeals and Complaints
Section 7 - Tax Collection and Refunds
Section 7 Bis - Global and Domestic Minimum Tax
Section 8 - Financial Penalties and Sanctions
Section 9 - General Provisions
Income Tax Law 24 of 2018
Please select a country and law to view the legal structure
10 Main Sections
57 Total Articles
Law
Section 1
Definitions
Total: 1 article
Articles
Section 2
Scope of Taxation
3 Sub-sections
Total: 11 articles
Chapters
Chapter 1
Tax Liability
Total: 8 articles
Chapter 2
Tax Exemptions
Total: 1 article
Articles
Chapter 3
Accounting Period
Total: 2 articles
Section 3
Tax Calculation
2 Sub-sections
Total: 3 articles
Chapters
Chapter 1
Taxable Income
Total: 2 articles
Chapter 2
Tax Rate
Total: 1 article
Articles
Section 4
Tax Obligations
3 Sub-sections
Total: 7 articles
Chapters
Chapter 1
Registration and Notification
Total: 1 article
Articles
Chapter 2
Filing Tax Returns
Total: 2 articles
Chapter 3
Accounting Obligations
Total: 4 articles
Section 5
Authority Powers and Duties
2 Sub-sections
Total: 3 articles
Chapters
Chapter 1
Tax Assessment
Total: 2 articles
Chapter 2
Confidentiality
Total: 1 article
Articles
Section 6
Appeals and Complaints
2 Sub-sections
Total: 3 articles
Chapters
Chapter 1
Appeals
Total: 2 articles
Chapter 2
Complaints
Total: 1 article
Articles
Section 7
Tax Collection and Refunds
3 Sub-sections
Total: 4 articles
Chapters
Chapter 1
Tax Collection
Total: 1 article
Articles
Chapter 2
Seizure of Taxpayer's Assets
Total: 2 articles
Chapter 3
Refund of Tax and Financial Penalties Collected Without Justification
Total: 1 article
Articles
Section 7 Bis
Global and Domestic Minimum Tax
Total: 9 articles
Articles
Section 8
Financial Penalties and Sanctions
2 Sub-sections
Total: 9 articles
Chapters
Chapter 1
Financial Penalties
Total: 2 articles
Chapter 2
Sanctions
Total: 7 articles
Section 9
General Provisions
Total: 7 articles