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法律與法規命令

Tax Act:
Enforcement Rules of the Income Basic Tax Act
Article 15-1
Content:
The ceiling on the amount of tax credited in accordance with Paragraph 1,  Article 13 of the Act is calculated as follows:
The Ceiling on the Amount of Tax Credited = (the Amount of Income Basic  Tax Calculated in accordance with Paragraph 1, Article 13 of the Act –  the Amount of Income Tax Payable in accordance with the Income Tax Act) ×  [the Income in accordance with Subparagraph 1, Paragraph 1, Article 12 of  the Act] ÷ [ the sum of Amount in accordance with Subparagraphs 1 to 6,  Paragraph 1, Article 12 of the Act]
 Update:2018-04-23

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