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Offers a digitized version of Income Tax Law No. 91 , specifically focusing on sections related to determining the tax base. Key Accounting Bases in Law 91 of 2005
The general statute of limitations for the tax authority to audit or claim taxes is five years , extending to six years in cases of suspected tax evasion. Offers a digitized version of Income Tax Law No
Taxable profit is based on gross profit minus all "necessary" costs and expenses. Offers a digitized version of Income Tax Law No
The primary source for all Income Tax Laws and updated forms. Offers a digitized version of Income Tax Law No
Provides a professional English Translation of Law No. 91 of 2005 which includes the primary structural rules for accounting bases.