Official letter no. 3834/TCT-CS dated 01 november 2012 of gdt replying to policy of cit
Non-business units trading in goods or providing services liable to CIT that can account revenue but cannot account and determine expenses for and incomes from business activities shall declare and pay CIT at a percentage to the revenue as follows:
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- For service provision: 5%;
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- For goods trading: 1%;
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- For other activities: 2%
