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厄立特里亚有关税收方面的法规目录

2008-07-24 13:49 文章来源：驻厄立特里亚使馆经商处

文章类型：原创内容分类：新闻

The State of Eritrea Ministry of Finance Inland Revenue Department List of Proclamations and Legal Notice Regarding Taxes (As of August 2008)
Tax Type	No.	Proclamation & Legal Notice
Income Tax	1	Proclamation No. 62/1994 “Income Tax Proclamation”
	2	Proclamation No. 116/2001 “A Proclamation to Amend the Income Tax Proclamation No. 62/1994”
	3	Proclamation No. 138/2003 “A Proclamation to Amend the Income Tax Proclamation No. 62/1994” (Proclamation on Receipt)
	4	Legal Notice 20/1995 “Income Tax Regulation”
	5	Legal Notice 50/1005 “A Regulation To Amend the Income Tax Regulation No.20/1995”
	6	Legal Notice 81/2003 “A Regulation To Amend the Income Tax Regulation No.20/1995” (Receipt Regulation)
Rural Agricultural Land & Cattle Tax	7	Proclamation No. 63/1994 “Rural Agricultural Income Tax & Cattle Tax Proclamation”
Rural Agricultural Land & Cattle Tax	8	Legal Notice 21/1995 “Rural Agricultural Income Tax & Cattle Tax Regulation”
Sales & Excise Tax	9	Proclamation No. 64/1994 “Sales and excise Tax Proclamation”
	10	Proclamation No. 117/2003 “A Proclamation to Amend the Sales and Excise Tax No. 64/1994”
	11	Legal Notice 22/1995 “Sales & Excise Tax Regulation”
	12	Legal Notice 51/1005 “A Regulation To Amend the Sales & Excise Tax Regulation no.22/1995”
Stamp Duty	13	Proclamation No. 65/1994 “Stamp Duty Proclamation”
Stamp Duty	14	Legal Notice 23/1995 “Stamp Duty Regulation”

Addition Income Tax Proclamations Regarding Mining and Petroleum Operations

1. “Income Tax from Mining Operations” (Proclamation No. 69/1995)

2. “Income Tax on Petroleum Operations” (Proclamation No. 109/2000)

Furthermore, for “Foreign Financed Special Investment” Proclamation 159/2007

List of Books Proclamations & Regulations

Book No.1	- Proclamation No. 62/1994 “Income Tax Proclamation” - Proclamation No. 63/1994 “Rural Agricultural Income Tax & Cattle Tax Proclamation”
Book No.2	Proclamation No. 64/1994 “Sales and excise Tax Proclamation”
Book No.3	Proclamation No. 65/1994 “Stamp Duty Proclamation”
Book No.4	- Legal Notice 20/1995 “Income Tax Regulation” - Legal Notice 21/1995 “Rural Agricultural Income Tax & Cattle Tax Regulation”
Book No.5	Legal Notice 22/1995 “Sales & Excise Tax Regulation”
Book No.6	Legal Notice 23/1995 “Stamp Duty Regulation”
Book No.7	- Proclamation No. 116/2001 “A Proclamation to Amend the Income Tax Proclamation No. 62/1994” - Proclamation No. 117/2003 “A Proclamation to Amend the Sales and Excise Tax No. 64/1994” - Legal Notice 50/1005 “A Regulation To Amend the Income Tax Regulation No.20/1995” - Legal Notice 51/1005 “A Regulation To Amend the Sales & Excise Tax Regulation no.22/1995”
Book No.8	- Proclamation No. 138/2003 “A Proclamation to Amend the Income Tax Proclamation No. 62/1994” - Legal Notice 81/2003 “A Regulation To Amend the Income Tax Regulation No.20/1995”

Addition Income Tax Proclamations Regarding Mining and Petroleum Operations

1. “Income Tax from Mining Operations” (Proclamation No. 69/1995)

2. “Income Tax on Petroleum Operations” (Proclamation No. 109/2000)

Furthermore, for “Foreign Financed Special Investment” Proclamation 159/2007

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List of Proclamations and Legal Notice Regarding Taxes (As of August 2008)