Income Tax Act 2058

Preamble

Chapter 1 Preliminary

Chapter 2 Tax Bases

Chapter 3 Computation of Tax

Chapter 4 Exemptible Amounts and Other Exemptions

Chapter 5 Deductible Amounts

Chapter 6 Tax Accounting and Time

Chapter-7 Quantification, Allocation and Characterisation of Amounts

Chapter 8 Assessment of Net Profit from Property and Liability

Chapter 9 Special Provisions Relating to Natural Person

Chapter 10 Special Provisions for Entities

Chapter 11 Special Provisions on Banking and Insurance Business

Chapter 12 Special Provisions on Retirement Saving

Chapter 13 International Tax

Chapter 14 Tax Administration and Authentic Docunments

Chapter 15 Records and Information Collection

Chapter 16 Payment of Tax

Chapter 17 Withholding on Payment

Chapter 18 Instalment and Advance Tax

Chapter 19 Income Return and Assessment of Tax

Chapter 20 Collection, Remission and Refund of Tax

Chapter 21 Review and Appeal

Chapter 22 Fees and Interest

Chapter 23 Offence and Punishment

Chapter 24 Miscellaneous

Schedule I (Relating to Section 4)

Schedule II (Relating to Section 19)