Tax Authority

• Vision
• Objectives
• Goals
• Services

Overview Tax Authority

The Tax Authority is concerned with application of the Income Tax Law. It carries out the jurisdictions determined thereto by the laws, regulations, and decisions issued to implement them, in particular:

1. Conduct surveys on the companies and establishments which are subject to the Income Tax Law.
2. Adopt the necessary procedures to assess and exempt the income tax in accordance with the Law.
3. Adopt the necessary procedures to collect the tax provided for in the Law.
4. Carry out any other tasks as determined by a decision from the Minister.

Vision

It has an enforcement capacity to implement the Income Tax Law and it carries out the jurisdictions determined thereto by the laws, regulations, and decisions issued to implement them.

Goals

Implementation of the Income Tax Law

Objectives

1. Introduce the Tax Authority.
2. Development to the tax legislative system.
3. Persons subject to tax.
4. Types of returns and the date to furnish them.
5. Tax rates.
6. Tax exemptions and reliefs.
7. Tax general principles.
8. How to determine the taxable income.
9. Treatment to loss.
10. Tax disputes.
11. Tax collection and the obstacles facing the same.

Services

• Answering Taxpayer Inquiries
• Filing of Annual Returns
• Filing of Provisional Returns
• Issuance of Tax Certificate
• Issuance of Tax Clearance Certificates
• Request For Certificates of Tax Residency