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MT · S.L. 372.18

Payment Of Provisional Tax (P.T.) Rules (S.L. 372.18)

Действует17 статейТекст проверен 24.10.2026

Содержание

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