PDF format - International Tax Dialogue
PDF format - International Tax Dialogue
PDF format - International Tax Dialogue
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Table 16. Distribution of <strong>Tax</strong>payers by Size and <strong>Tax</strong>ing Regime<br />
(In national currency)<br />
All <strong>Tax</strong>payers<br />
<strong>Tax</strong>payers under<br />
Simplified<br />
Regimes<br />
<strong>Tax</strong>payers<br />
under<br />
Presumptive<br />
Regimes<br />
Small Medium Large<br />
Number of Employees ... ... ... ... ...<br />
Unincorporated ... ... ... ... ...<br />
Incorporated ... ... ... ... ...<br />
Source: Countries authorities.<br />
1/ Optimal taxpayer base of the DGE<br />
2/ <strong>Tax</strong>es paid by enterprises within the range of the startup of the DGE, including taxation of oil.<br />
3/ Our taxpayers have not been categorized into small and medium. Therefore data on the same is not available. Secondly there are<br />
neither simplified nor presumptive regimes in our tax administration.<br />
4/ The figures for the medium taxpayers includes small taxpayeres.<br />
5/ Simplified system based on presumptive taxation to replace VAT and Income tax.<br />
6/ Simplified system based on presumptive taxation to replace Income tax only.
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