MT · S.L. 372.18
Payment Of Provisional Tax (P.T.) Rules (S.L. 372.18)
Sommaire
- Art. 1 Title.
- Art. 2 Interpretation. Cap. 372. Cap. 123. Cap. 123.
- Art. 3 Liability to provisional tax.
- Art. 4 Due dates.
- Art. 5 Amount of provisional tax payable.
- Art. 6 P.T. benchmark.
- Art. 7 P.T. benchmark in the case where self assessment has not been furnished.
- Art. 8 New taxpayers.
- Art. 9 Power of the Commissioner to determine the P.T. benchmark in the case of mergers and divisions of companies.
- Art. 10 Reduction in P.T. payment.
- Art. 11 Provisional tax payer’s estimation of the tax payable.
- Art. 12 Revision of estimation.
- Art. 13 Appropriation of payments, set off and refund of provisional tax.
- Art. 14 Additional tax.
- Art. 15 Powers of the Commissioner upon a change in the accounting date. Cap. 123.
- Art. 16 Transitory provision.
- Art. 17 Saving.