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Corporate tax, explained
The return within nine months and what it carries, payment and the order of credits, transfer pricing files, the penalties, and seven years of records.
What corporate tax involves
Who is taxed, on what, at which rate, the nine-month deadline, the seven-year record rule, and the six steps the series follows.
Registering, and the tax period
Every taxable person registers for a tax registration number; the deadlines by type of person, the tax period, deregistration, and the penalties for being late.
Keeping the books
The accounting standards the tax starts from, who may use simpler ones, who needs an audit, the opening balance sheet, and the authority's right to ask for the statements.
From profit to taxable income
The adjustments between accounting profit and taxable income: exempt income, the deduction test, what is never deductible, the interest cap, connected persons, arm's length, and losses.