MT · S.L. 123.85
Tax Credit (Electronic Commerce) Rules (S.L. 123.85)
Содержание
- ст. 1 Title.
- ст. 2 Definitions.
- ст. 3 Tax credit in respect of allowable expenditure.
- ст. 4 Application to the Corporation.
- ст. 5 Approval of project.
- ст. 6 Determination of maximum qualifying expenditure.
- ст. 7 Letter of approval.
- ст. 8 Certification of completion by the eligible user.
- ст. 9 Allowable expenditure.
- ст. 10 Calculation of the tax credit.
- ст. 11 Reversal or re- calculation of tax credit.
- ст. 12 Submission of copy of tax return to the Corporation.
- ст. 13 Monitoring by the Corporation.
- ст. 14 Powers of the Commissioner. Cap. 123. Cap. 318.
- ст. 15 Electronic tax return.
- ст. 16 Further conditions.
- ст. 17 Applicability of these rules.