The Code is designed as a complete national system for federal, regional and local taxes but excludes customs tariffs. The Code is subject to regular changes which are affected through federal laws. It was significantly amended in 2001–2003 with additions like the new corporate profits tax section and the new simplified tax system for small business. The second part, enacted on August 5, 2001, defines specific taxes, rates, payment schedules, and detailed procedures for tax calculations. The first part, enacted July 31, 1998, also referred to as the General Part, regulates relationships among taxpayers, tax agents, tax-collecting authorities and legislators, tax audit procedures, resolution of disputes, and enforcement of law. The Code was created, adopted and implemented in three stages.
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