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The 2005 law established specific rules for how "taxable income" is calculated, moving away from subjective estimates to documented accounting:

The general statute of limitations for the tax authority to audit or claim taxes is five years , extending to six years in cases of suspected tax evasion. The 2005 law established specific rules for how

The law originally restructured tax rates into tiers, often capped at 20% for many corporate and individual entities at the time of its inception. The 2005 law established specific rules for how

Offers a digitized version of Income Tax Law No. 91 , specifically focusing on sections related to determining the tax base. Key Accounting Bases in Law 91 of 2005 The 2005 law established specific rules for how