1.

30
2. 50
3. 20 1
1



,
,

4
1.
2.
3.
4. (

)
3

5

1.
2.
3.
4.
5.

(DOUBLE TAXATION A

4

6
1. (Tax Payer)
2. (Tax Base)
3. (Tax Rate)
4. (Tax Payment)
5.
(Tax Se
6.
(Tax Sanction)
5

4

1.
2.

( 57 )
3.
4.

6

8

1.


2.
3.

4.

.. 2535
5.





7


8

6. (Joint Venture)

7.

8.

1. 82 (1)

77/1 (1) 82(1)

2. 82(2)




77/1 (
77/1(12)
9



91/2
1.

8 91/7


2.


3.
5.
4.


6.



7.


10
 2.

1. (Income)
2. (Consumption)
3. (Wealth)

11
 3.

1.
(Progressive Rate)
(Flat Rate Single R
2.
3.
(Regressive Rate)

12


0-100,000
100,000 5 -

100,001-150,000 50,000 10 -
150,001-500,000 350,000 10 35,000 35,000

500,001-1,000,000 500,000 20 100,000 135,000

1,000,001- 3,000,000 30 900,000 1,035,000
4,000,000
4,000,000
37

13



1. 30
2. 10
3.


5,000,000 SMEs (Small and Med

1-1,000,000 15%
1,000,001-3,000,000 25%


3,000,001 30%

14
 4.


6 2544
- ( )
25 300
5.

5

6 2544
-


(
)

25
5
(Market of Alternative Investment MAI

- (
)
7.



20




(Regional
Operating
- Headquarters

ROH)





10 15


7 0

80/1

16
 3

0.1
2.5
3

2.5 3
10

17
 4.

3
1.
(Self assessment)
2. (Withholding

Deduction at Source)
3.

(Authoritative Assessment) 18
 1.

1. ... ...50 ...51
90
2. ...
91
...55 ...5
3. ...
92
4. ... 19
 2.

50, 69 , 69 ..
4/2528

20

()

40 (2)(3)(4)(5) (6)

70
21





1.

48 (3)

2. 48 (3)

3.


68 (5)
4.

68 (4)
5.
5

( 342) ..2541 22
 3.

19 27

23


1.


2.

1.

2.


3.
24


1.

2.

3.

( 35-37 90 9/4

91/21 (7) 25