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法律與法規命令

Tax Act:
Income Tax Act
Article 77
Content:
Profit-seeking income tax return forms shall be used in accordance with the following provisions:
1. Ordinary return - to be used by profit-seeking enterprises other than those authorized to use the Blue return;

2. Blue return - to be used by profit-seeking enterprises duly authorized by tax collection authority. The Blue return refers to the tax form which is printed according to the prescribed form on blue paper and designed for encouraging profit-seeking enterprises to make honest reporting of their income. Rules governing the use of blue and simplified income return forms shall be prescribed by the Ministry of Finance;
There are two kinds of consolidated income return forms namely the general return and the simplified return. The forms and the usages thereof shall be prescribed by the Ministry of Finance.
Visitor:1  Update:2018-04-19

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