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法律與法規命令

Tax Act:
The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
Article 9
Content:
A private institution desirous of applying for the application of Subparagraphs 8 and 9, Paragraph 2 of Article 7, and Subparagraph 6, Paragraph 2 of the preceding article to its expenditures, shall apply to the central competent authority in charge of specific enterprises and the Ministry of Finance for an approval of such application in the year in which such expenditures are incurred. Upon the authority’s approval, such application shall start from the year of incurring such expenditures. If such application for approval is filed after the incurring year of expenditures, the requested application shall start from the year of application, upon the approval of the authority.
 Update:2018-04-24

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