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Policy regarding an analysis and audit of corporate income tax
Whereas Ariya was acknowledged from various sectors of Revenue that Revenue has issued a new policy regarding an analysis and audit of corporate income tax, as follows:
- In case of any juristic person notifying to refund a corporate income tax over paid for an accounting period starting on or after 1st January, 2014, there shall postpone on process, or if not, there shall issue only a summon letter.
- However, if there was an issuance of invitation letter/a request for delivery of evident documents, the process shall be completely undertaken within 30th December, 2015, if it is unable to undertake with such due time, there shall issue a summon letter.
- In case on process of an analysis of corporate income tax or an issuance of summon letter against to any juristic person, there shall be completely undertaken within 30th December, 2015.
Index of legal movement in relation to business
Interested tax news
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GorKhor 0706/432 Dated 8 January, 2008
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