CHAPTER 75:01 - Inland Revenue Division

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Corporation Tax Act Mac 1 Vol. 1 PART 2 COUNTRIES TO WHICH EXPORTS DO NOT QUALIFY FOR EXPORT ALLOWANCE Repealed Finance Act 1997 Finance Act 2002* PART 3 143 PRODUCTS WHICH DO NOT QUALIFY FOR EXPORT ALLOWANCE Repealed Act No. 22 of 1979 Act No. 5 of 1995 Finance Act 2002* *Effective 1 st January 2003 143 BIR Note: The former Schedule IV repealed by Section 13 of the Finance Act. No. 14 of 1976 read as follows:- 1. Where a company has made export sales during any of the three immediately preceding years of income, the export allowance shall equal an amount calculated at the rate of 1 per cent of the notional chargeable profits from exports in respect of every 1 per cent increase in the proceeds from the sales of exports during the year of income over the average annual proceeds from the sales of exports during the three immediately preceding years of income, so however, that the export allowance from any year of income shall not exceed an amount equal to 44 per cent of the notional chargeable profits from exports in that year. 2. Where a company has made no export sales during any of the three immediately preceding years of income, the export allowance shall equal 44 per cent of the notional chargeable profits from export for the year of income. 3. (1) The notional chargeable profits from exports shall be taken to be the amount produced by the formula P x E, where - S (a) P is the chargeable profits of the company for any of the six years of income beginning with the two years immediately preceding and ending with the three years immediately following the year of income for which the allowance is claimed; and (b) for the year for which the export allowance is claimed, E is the proceeds from sales of exports (f.o.b.) and S is the proceeds from all sales for that year. (2) In computing the proceeds from all sales for the year, where excise duty is paid upon any goods sold the amount of the excise duty shall be deducted. BIR Mac Edition 91/<strong>01</strong> Page 226
Corporation Tax Act Mac 1 Vol. 1 PART 4 SERVICES WHICH QUALIFY FOR EXPORT ALLOWANCE Repealed Finance Act 1997 Finance Act 2002* *Effective 1 st January 2003 BIR Mac Edition 91/<strong>01</strong> Page 227
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CHAPTER 75:01 INCOME TAX ACT AN ACT
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“financial year” means the peri
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in each financial year an amount eq
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(2) Where the Board in such inspect
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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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