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- Companies and other business entities
  
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- Taxation of Non-residents
  
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Legislation

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Laws

Tax Administration Act
Income Tax Act
Goods and Services Tax Act
Airport Taxes and Fees Act
Business Profit Tax Act
Other Acts

Regulations

Tax Administration Regulation
Income Tax Regulation
Goods and Services Tax Regulation
Plastic Bag Fee Regulation
Green Tax Regulation
Airport Taxes and Fees Regulation
Transfer Pricing Regulation
Country-by-Country Reporting Regulation
Advance Pricing Arrangement Regulation
Business Profit Tax Regulation
Other Regulations

Rulings

Income Tax
Goods and Services Tax
Business Profit Tax
Green Tax
Remittance Tax
Others

Policies

General Enforcement Policy 2022
Fine Relief Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Policy on Disposal of Documents Obtained in Audits
Policy on Recovery of Tax from Third Parties
Enforcement Policy (Consolidated) [Repealed]
Others

Archives

Tax Administration Act
Tax Administration Regulation
Income Tax Act
Income Tax Regulation
Goods and Service Tax Act
Goods and Service Tax Regulation
Green Tax Regulation
Airport Taxes and Fees Act
Airport Taxes and Fees Regulation
Country-by-Country Reporting Regulation
Online Filing and Payment Regulation
Tourism Goods and Service Tax Act
Tourism Goods and Services Tax Regulation
Tax Agent Regulation
General Enforcement Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Business Profit Tax Regulation
Remittance Tax Regulation
Airport Service Charge Act
Enforcement Policy [Repealed]

/ Legislation / Laws / Business Profit Tax Act

Business Profit Tax Act

Business Profit Tax Act (Repealed)

Number: 5/2011

Issued: 18 January 2011

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