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Taxation Laws and Regulations

Income Tax

     Income Tax Act- 2015; Income Tax Regulation
     Income Tax Act – Revised 30th June 2015
     Income Tax Bill Draft Version 14 ; Comments Template
     Latest amendments to Income Tax Act Act No.5 of 2014 An Act to amend the Income Tax Act -15th December 2014
     Dividend Regulation Revised 2009
     Income Tax Act Revised 13th March 2014
     Income Tax (Withholding Tax) Regulation 2013
     Income Tax Act Amendment Decree No 36 22nd November 2013
     Income Tax Act -Revised 25 November 2013
     Income Tax Act Amendments Decree No 16 – 10th May 2013
     Income Tax Act Revised 30th August 2012
     Income Tax Amendment No 6 Decree 2012
     Employments Regulations 30th August 2012
     Income Tax(Allowance for Depreciation and Improvements Instructions 1998) – Revised to 24th March 2011
     Income Tax Act – Revised 01 Mar 2011
     Income Tax Act- Revised 29 Jan 2010
     Provisional Tax Regulation Revised 28 February2009
     Income Tax Act 2007 Revised 30th May 2007
     Income Tax Act 2006
     Income Tax Act 2002
     Income Tax Act 1974
     Income Tax (Employments) Regulations
     Income Tax Act (Accelerated Depreciation Allowance) Instructions
     Income Tax Act (Accelerated Depreciation Allowance) effective dates
     Hotel Incentives – 11 Schedule of Income Tax Act

Value Added Tax (VAT)

     Value Added Tax (VAT) Decree Revised revised 8th January 2016
     Act No.10 of 2014 An Act to amend the Value Added Tax Decree – 15th December, 2014.
     Value Added Tax Decree Revised 14th March, 2014
     Value Added Tax Amendments Decree No 15 – 10th May 2013
     Value Added Tax Decree Revised 7th May 2013
     Value Added Tax Decree  Revised 30th August 2012
     VAT Amendment No 4 Decree 2012
     VAT Decree – Revised 4th Mar 2011
      Value Added Tax Amendment Decree 2010
      VAT Decree – Revised 29 Jan 2010
      VAT Decree (Revised 2007)
      VAT Decree 1991(Revised 2004)

Tax Administration

     Tax Administration (Electronic Fiscal Device) Regulations 2017 Gazette
     Tax Administration (Electronic Fiscal Device) Regulations 2017 
     Tax Administration Decree (TAD) revised 1st March 2016
     Act No.3 of 2014 An Act to amend Tax Administration Decree 2009 – 15th December 2014
     Tax Administration Decree Revised 6th February 2013
     Tax Administration Decree Revised 30 August 2012
     Tax Administration Decree -Revised 16th Mar 2011
     Tax Administration Decree 2009

Service Turnover Tax

     Service Turnover Tax Decree  2012 Latest consolidation 3rd March 2016
     Service Turnover Tax Decree No. 8 of 2012 – Consolidated 19th June 2015
     Act No.2 of 2014 An Act to amend the Service Turnover Tax Decree 2012 -15th December 2014
     Service Turnover Tax Decree No. 8 of 2012 –  Consolidated 23rd January 2013
     Service Turnover Tax Decree No. 8 of 2012 – 31st August 2012

  Fringe Benefits Tax

     Act No.6 of 2014 An Act to amend the Fringe Benefit Tax Decree 2012 – 15th December 2014
     Fringe Benefit Tax Decree 2012

Capital Gains Tax

     Capital Gains Tax Amendments Decree- 19th June 2015
     Act No.11 of 2014 An Act to amend Capital Gains Tax – 15th December 2014
     Capital Gains Tax Amendments – 17th June 2014
     Capital Gains Tax Amendments Decree No 33 – 22nd November 2013
     Capital Gains Tax Amendments Decree  No 14 – 10th May 2013
     Capital Gains Tax Decree 2011

Stamp Duties

     Act No.12 of 2014 An Act to amend the Stamp Duties Act-  15th December 2014
     Stamp Duties Amendments Decree No. 28 of 2014 – 30th August, 2014
     Stamp Duties Act – Revised up to 30th January 2013
     Stamp Duties Act – Revised up to 17th May 2011

    Gambling Turnover Tax

     Gambling Turnover Tax – Revised 29 Jan 2010

   Hotel Turnover Tax

Hotel Turnover Tax Act – Revised 29 Jan 2010

Land Sales Tax

     Land Sales Act Cap 137 – Revised 29 Jan 2010

Double Tax Agreements

     Qatar
     India
     Australia
     Japan
     Korea
     Malaysia
     New Zealand
     Papua New Guinea
     Singapore
     United Arab Emirates
     United Kingdom

Others

     FRCS (Amendment) Decree 2012 Govt Gazette No. 70
     FRCS Act – Revised 29 Jan 2010

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