Electronic Submission for Qualifying Foreign Institutions: Income Tax Law, VAT Law, and Tax Code
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Electronic Submission for Qualifying Foreign Institutions: Income Tax Law, VAT Law, and Tax Code

This year, the modification of the Instructions for Qualifying Institutions Domiciled Abroad in the context of the Income Tax Law, Value Added Tax Law, and Tax Code came into effect. This instruction is jointly developed and reviewed by the Central Reserve Bank and the General Directorate of Internal Revenue. What is the purpose of this…