No. 19925
Promulgation Date 2023-12-31
Ministry of Finance and Economy
ALL
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Taxpayer)
Article 4 (Non-Taxation)
Article 5 (Tax Base and Tax Rate)
Article 6 (Place of Tax Payment)
Article 7 (Imputed Time for Income of Financial or Insurance Business Entities)
Article 8 (Taxable Period)
Article 8-2 (Interim Prepayment)
Article 9 (Filing Tax Returns and Paying Taxes)
Article 10 (Assessment and Collection)
Article 11 Deleted.
Article 12 (Refunds)
Article 13 (Non-Inclusion in Necessary or Deductible Expenses)
ADDENDA <Act No. 4279, Dec. 31, 1990>
ADDENDA <Act No. 4669, Dec. 31, 1993>
ADDENDA <Act No. 4796, Dec. 22, 1994>
ADDENDA <Act No. 4809, Dec. 22, 1994>
ADDENDA <Act No. 5037, Dec. 29, 1995>
ADDENDA <Act No. 5581, Dec. 28, 1998>
ADDENDA <Act No. 5584, Dec. 28, 1998>
ADDENDA <Act No. 6032, Dec. 3, 1999>
ADDENDA <Act No. 6050, Dec. 28, 1999>
ADDENDA <Act No. 6296, Dec. 29, 2000>
ADDENDA <Act No. 6521, Dec. 15, 2001>
ADDENDA <Act No. 7011, Dec. 30, 2003>
ADDENDUM <Act No. 7578, Jul. 13, 2005>
ADDENDA <Act No. 8137, Dec. 30, 2006>
ADDENDA <Act No. 8829, Dec. 31, 2007>
ADDENDUM <Act No. 9262, Dec. 26, 2008>
ADDENDA <Act No. 10303, May 17, 2010>
ADDENDUM <Act No. 10407, Dec. 27, 2010>
ADDENDA <Act No. 11122, Dec. 31, 2011>
ADDENDA <Act No. 12157, Jan. 1, 2014>
ADDENDA <Act No. 12420, Mar. 18, 2014>
ADDENDA <Act No. 12846, Dec. 23, 2014>
ADDENDA <Act No. 13620, Dec. 29, 2015>
ADDENDA <Act No. 14037, Mar. 2, 2016>
ADDENDA <Act No. 14380, Dec. 20, 2016>
ADDENDA <Act No. 15330, Dec. 30, 2017>
ADDENDA <Act No. 16008, Dec. 24, 2018>
ADDENDA <Act No. 16095, Dec. 31, 2018>
ADDENDA <Act No. 16839, Dec. 31, 2019>
ADDENDA <Act No. 17758, Dec. 29, 2020>
ADDENDA <Act No. 19187, Dec. 31, 2022>
ADDENDA <Act No. 19201, Dec. 31, 2022>
ADDENDA <Act No. 19925, Dec. 31, 2023>