November 5 2018

Amendment to Corporate Income Tax Act gazetted

Source: IBFD Tax Research Platform News

On 2 November 2018, an amendment to the Corporate Income Tax Act was published in the State Gazette.

The amendment envisages that donations of up to 10% of the accounting profit of a company are tax deductible if they are made to social enterprises listed in the register of social enterprises to enable them to carry on their social activities and/or achieve their social goals.

The amendment will take effect on 2 May 2019.