CHAPTER 75:01 - Inland Revenue Division

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Corporation Tax Act Mac 1 Vol. 1 (f) any other activity prescribed by Order of the Minister with responsibility for finance, shall be subject to corporation tax at the rate of thirty-five per cent per annum. (2) For the avoidance of doubt, companies engaged in the wholesale marketing and distribution of petroleum products shall not include companies – (a) operating a liquid petroleum gas filling plant or conducting a refilling operation; (b) involved in the sale and distribution of leaded and unleaded gasoline, diesel and kerosene lubricants and other car care products; or (c) operating service stations. Finance Act 2002* *Effective 1 st January 2003 BIR Mac Edition 91/<strong>01</strong> Page 224
Corporation Tax Act Mac 1 Vol. 1 SECOND SCHEDULE PART I Sections 8(1), 9(1) 142 CALCULATION OF EXPORT ALLOWANCE 1. Repealed Act No.11 of 1984 Finance Act 2002* 2. Repealed Finance Act 2002* 142 BIR Note: Effective 1st January 1983. * Effective 1 st January 2003 BIR Mac Edition 91/<strong>01</strong> Page 225
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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Income Tax Act Mac 1 Vol. 1 "partic
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Income Tax Act Mac 1 Vol. 1 SEVENTH
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Page 243 and 244: FINANCE ACT 1987 An Act relating to
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FORM D (Rule 14) (Praecipe of Subpo
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FORM F (Rule 14) (Subpoena duces te
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FORM H (Rule 30) (Notice of Hearing
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“financial year” means the peri
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in each financial year an amount eq
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17. All moneys collected pursuant t
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(2) Where the Board in such inspect
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Bills negotiated Handling charge Bo
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Over limit charge Late payment fee
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Miscellaneous Taxes Act PART X 154
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48. All accounts relating to the fu
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52. (1) A tax to be called a hotel
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(14) Where an hotel operator has fa
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Miscellaneous Taxes Act PART XII 15
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157 Effective 29 th March 1995 - Ac
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(2) Where- (a) (b) a premium under
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60A. The Tax Authority may waive in
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64. (1) Where it is proved to the s
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(a) has been in existence for a per
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BIR Mac Edition 91/01 Page 313
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CHAPTER 75:01 - Inland Revenue Division

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