Taxation Laws and Regulations


Income Tax

Income Tax Act Revised 13th March 2014*New*
Income Tax (Withholding Tax) Regulation 2013*New*
Income Tax Act Amendment Decree No 36 22nd November 2013*New*
Income Tax Act -Revised 25 November 2013*New*
Income Tax Act Amendments Decree No 16 – 10th May 2013
Income Tax Act Revised 30th August 2012
Income Tax Amendment No 6 Decree 2012
Employments Regulations 30th August 2012
Income Tax(Allowance for Depreciation and Improvements Instructions 1998) – Revised to 24th March 2011
Income Tax Act – Revised 01 Mar 2011
Income Tax Act- Revised 29 Jan 2010
Provisional Tax Regulation Revised 28 February2009
Income Tax Act 2007 Revised 30th May 2007
Income Tax Act 2006
Income Tax Act 2002
Income Tax Act 1974
Income Tax (Employments) Regulations
Income Tax Act (Accelerated Depreciation Allowance) Instructions
Income Tax Act (Accelerated Depreciation Allowance) effective dates
Hotel Incentives – 11 Schedule of Income Tax Act

Value Added Tax (VAT)

Value Added Tax Decree Revised 14th March, 2014*New*
Value Added Tax Amendments Decree No 15 – 10th May 2013
Value Added Tax Decree Revised 7th May 2013
Value Added Tax Decree  Revised 30th August 2012
VAT Amendment No 4 Decree 2012
VAT Decree – Revised 4th Mar 2011
Value Added Tax Amendment Decree 2010
VAT Decree – Revised 29 Jan 2010
VAT Decree (Revised 2007)
VAT Decree 1991(Revised 2004)

Tax Administration Decree

Tax Administration Decree Revised 6th February 2013
Tax Administration Decree Revised 30 August 2012
Tax Administration Decree -Revised 16th Mar 2011
Tax Administration Decree 2009

Service Turnover Tax

Service Turnover Tax Decree No. 8 of 2012 -  Consolidated 23rd January 2013
Service Turnover Tax Decree No. 8 of 2012 – 31st August 2012

Fringe Benefits Tax

Fringe Benefit Tax Decree 2012

Capital Gains Tax

Capital Gains Tax Amendments – 17th June 2014*New*
Capital Gains Tax Amendments Decree No 33 – 22nd November 2013
Capital Gains Tax Amendments Decree  No 14 – 10th May 2013
Capital Gains Tax Decree 2011

Stamp Duties

Stamp Duties Act – Revised up to 30th January 2013
Stamp Duties Act – Revised up to 17th May 2011

Gambling Turnover Tax

Gambling Turnover Tax – Revised 29 Jan 2010

Hotel Turnover Tax

Hotel Turnover Tax Act – Revised 29 Jan 2010

Land Sales Tax

Land Sales Act Cap 137 – Revised 29 Jan 2010

Double Tax Agreements

Australia
Japan
Korea
Malaysia
New Zealand
Papua New Guinea
Singapore
United Arab Emirates
United Kingdom
Others
FRCA (Amendment) Decree 2012 Govt Gazette No. 70
FRCA Act – Revised 29 Jan 2010

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