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DRAFT INCOME TAX ORDINANCE
Chapter I
-
Preliminary
1.
Short title
2.
Interpretation
3.
Board of Income Tax
official secrecy
5.
Standard rate
Chapter II
Property Tax
6.
Imposition of Property Tax
7.
By whom payable
8.
Unoccupied property
Chapter III
Salaries Tax
9.
Imposition of Salaries Tax
10.
Definition of income from employment
11.
Aggregation of married persons' incomes
12.
Ascertainment of assessable income
13.
Allowances
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Rates of Salaries Tax
Chapter IV
-
Profits Tax
15.
Imposition of Corporation Profits Tax
16. Imposition of Business Profits Tax
17. Ascertainment of Profits
Deductions not allowed
18.
19.
Basis for computing profits
20.
Treatment of losses
21.
Liability of certain non-resident persons
22.
Profits of certain businesses to be computed on a
percentage of the turnover
23.
Assessment of partnerships
ميل2
Ascertainment of profits of insurance companies
25.
Clubs, Trade Associations, etc.
26. Deduction of Property Tax from Profits Tax
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