18.04.2019
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Income paid to non-residents: tax authority’s explanation of CIT treatment (1/16/19)

Tax CIT
When preparing corporate income tax (CIT) returns, we have faced some conflicting interpretations of certain practical questions, such as the deadline for filing a residence certificate and the CIT report on income gained by the non-resident. To verify those deadlines and certain taxpayer obligations, we sought the opinion of the State Revenue Service (SRS). This article explores their answers.

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