Income tax manual / Ministry of Finance, Islamic Republic of Afghanistan.
Material type:
TextPublication details: Kabul : Ministry of Finance, 2010.Description: vii, 309 p. ; 30 cmSubject(s): DDC classification: - KNF3573 .I53 2010 + /PDF/(1.21MB)
| Item type | Current library | Call number | Status | Date due | Barcode | Item holds | |
|---|---|---|---|---|---|---|---|
Books
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Afghanistan Centre at Kabul University | KNF 3573 .I53 2010 + /PDF/(1.21MB) (Browse shelf(Opens below)) | Available | 26448 |
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Cover title.
“May 2010”.
“Version : 2010-08-001-001-E”—cover page.
Also published and available in Dari and Pashtu.
Contents: Ministry of approval of the income tax manual—Introductory comments—Chapter 1 : general provisions—Chapter 2 : determination of taxable income—Chapter 3 : gain or loss from the sale, exchange or transfer of assets—Chapter 4 : partnerships—Chapter 5 : rules for accounting—Chapter 6 : special provisions for corporations and limited liability companies—Chapter 7 : taxation of insurance companies—Chapter 8 : taxation of banks, loan and investment corporations—Chapter 9 : withholding taxes on sources of income—Chapter 10 : business receipts tax—Chapter 11 : fixed taxes—Chapter 12 : taxation rules for qualifying extractive industry taxpayers—Chapter 13 : assessments, returns, objections and payment of tax—Chapter 14 : enforcement provisions—Chapter 15 : anti-avoidance—Chapter 16 : additional tax and penalties—Chapter 17 : final articles.
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