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Prakas no. 333 on the agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance
This document sets out provisions concerning agreement for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance, to...
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Prakas no. 171 on vat exemption as state burden on basic food items for people's daily life
This document describes the tax exemption, incentive, relief, or suspension measures applicable to vat exemption as state burden on basic food items for people's daily life.
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Prakas no. 176 on signboard tax
This document sets out provisions concerning signboard tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 313 on tax incentives for qualified investment projects (QIP)
This document describes the tax exemption, incentive, relief, or suspension measures applicable to tax incentives for qualified investment projects (qip).
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Prakas no. 360 on the implementation of on tax incentives for informal economic development
This document describes the tax exemption, incentive, relief, or suspension measures applicable to implementation of on tax incentives for informal economic development.
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Prakas no. 525 on the abolition of Prakas no. 360 dated 19 June 2024 on the introduction of the implementation of the on tax incentives for informal economic development
This document sets out provisions concerning unused land tax, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 578 on tax on income
This document sets out the tax rules applicable to tax on income, including the basis for administration and compliance.
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Prakas no. 575 on tax on salary
This document sets out the tax rules applicable to tax on salary, including the basis for administration and compliance.
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Prakas no. 577 on stamp duty (transfer tax)
This document sets out the tax rules applicable to stamp duty (transfer tax), including the basis for administration and compliance.
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Prakas no. 574 on income related people tax policy
This document sets out provisions concerning income related people tax policy, to guide the relevant tax administration, procedures, or responsibilities.
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Prakas no. 625 on adjustment of the Article 3 of the Prakas no 071 dated 30 January 2024 on incentives for voluntary revision of tax returns
This document describes the tax exemption, incentive, relief, or suspension measures applicable to adjustment of the Article 3 of the Prakas no 071 dated 30 January 2024 on ince...
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Prakas no. 738 on tax on means of transportation
This document sets out the tax rules applicable to tax on means of transportation, including the basis for administration and compliance.
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Circular no. 024 on the exemption of withholding tax obligations on royalties and interest among taxpayers of the self-declaration regime
This document describes the tax exemption, incentive, relief, or suspension measures applicable to exemption of withholding tax obligations on royalties and interest among taxpa...
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Circular no. 007 on benefits gained from the evaluation of tax compliance
This document sets out provisions concerning benefits gained from the evaluation of tax compliance, to guide the relevant tax administration, procedures, or responsibilities.
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Circular no. 015 on the implementation of the new tax stamp for the payment of special tax on cigarette products
This document explains the implementation or administration of implementation of the new tax stamp for the payment of special tax on cigarette products, including the applicable...
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Circular no. 011 on the implementation of obligation on the fringe benefit tax
This document explains the implementation or administration of implementation of obligation on the fringe benefit tax(fbt), including the applicable process and requirements.
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Circular no. 134 on the measures on the registration(stamp) tax collection on the transfer of title or ownership right for both registered and unregistered properties
This document provides rules, procedures, or guidance for measures on the registration(stamp) tax collection on the transfer of title or ownership right for both registered and ...
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Circular no. 002 on implementation on withholding tax on salary and value added tax
This document explains the implementation or administration of implementation on withholding tax on salary and value added tax, including the applicable process and requirements.
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Circular no. 009 on withholding tax on salary of civil servants
This document sets out provisions concerning withholding tax on salary of civil servants, to guide the relevant tax administration, procedures, or responsibilities.
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Circular no. 015 on the implementation of property tax collection
This document explains the implementation or administration of implementation of property tax collection, including the applicable process and requirements.