CHAPTER 75:01 - Inland Revenue Division

Corporation Tax Act Mac 1
Vol. 1
4. Branch office employees salaries and wages.
5. Manager and agents salaries.
6. Directors' fees.
EMPLOYEES AND AGENTS WELFARE
7. Contributions to pension and insurance plans for employees.
8. Contributions to pension and insurance plans for agents.
9. Other employees welfare.
PROFESSIONAL AND SERVICE FEES AND EXPENSES
10. Legal fees and expenses.
11. Auditors fees.
MISCELLANEOUS EXPENSES
12. Advertising.
13. Books and periodicals.
14. Bureau and Association dues.
15. Collection of bank charges.
16. Commission on mortgages.
17. Insurance, except on real estate.
18. Postage, telegraph, telephone, express.
19. Office furniture.
20. Rental of equipment and general office maintenance.
21. Traveling expenses, head office.
22. Traveling expenses, branch office.
REAL ESTATE EXPENSES, EXCLUDING TAXES
23. Real estate expenses.
BIR Mac Edition 91/01 Page 236