Corporate Tax Payment

A Taxable Person must settle the Corporate Tax Payable under this Decree-Law within (9) nine months from the end of the relevant Tax Period, or by such other date as determined by the Authority.

Corporate Tax Refund

1. A Taxable Person may make an application to the Authority for a Corporate Tax refund

in accordance with the provisions of the Tax Procedures Law in the following circumstances:

a) The Withholding Tax Credit available to a Taxable Person exceeds the Taxable
Person’s Corporate Tax Payable.

b) The Corporate Tax Payable Tax Invoice for the Taxable Person exceeds the Corporate tax.

2. The Authority shall issue the Taxable Person a notice of the Authority’s decision on an

application under Clause 1 of this Article in accordance with the Tax Procedures Law.