세법정보 | 법인세(프로핏) 텍스 세율 및 계산법
페이지 정보
작성자 최고관리자 (197.♡.86.201) 작성일17-08-16 16:22 조회937회 댓글1건관련링크
본문
현지에서 불리는 명칭 Schedule “C”
법인세는 총 매출에서 전체 지출 차감 후 남은 영업이익에서 아래 매출구간에 해당하는 세율 만큼 차감 하는 겁니다.
세전 소득(매출) 구간 | 세율 | 차감 금액 |
0 7,200 | Exempt threshold 0% | 0 |
7,201 19,400 | 10% | 720 |
19,401 38,400 | 15% | 1,710 |
38,401 63,600 | 20% | 3,630 |
63,601 93,600 | 25% | 6,780 |
93,601 130,800 | 30% | 11,460 |
초과 130,800 | 35% | 18,000 |
Computation of business profit tax
Example: - if net profit is 11,200 it is falls on the in to 2nd raw and the deduction is 720 so, 11,200 X 10% —720
Annual tax=400
Declaration of Business income
In accordance with income tax proclamation no 979/2016, category “A” tax payers shall be prepares and submit balance sheet and profit and loss statement within 4 month from the end of the tax payers tax year.
Category “B” tax payers within 2 months from the tax payers’ tax years.
Category “C” tax payers within 1 month from the tax payers tax year
Late filling Penalty
- A person who fails to file a tax declaration by the due date shall be liable for a late filing penalty of 5 % of the unpaid tax for each tax period or part thereof to which the failure relates, provided that the penalty to be so imposed shall not exceed 25% of the unpaid tax.
- The penalty to be imposed shall under no circumstance be less than the lowest of the following:
a) Birr 10,000 (Ten Thousand Birr);
b) 100% of the amount tax that should have been entered in the tax
Declaration.
Ø The tax payer has no tax to pay for a tax period, he shall be liable for a penalty of birr 10,000 (Ten Thousand Birr)or each tax period to which the non-filing of tax Declaration relates.
Late payment penalty
A tax payer who fails to pay tax liability on the due date is subject to:-
· A penalty of 5% of the amount of unpaid tax on the first day of from the due date has passed, and an additional 2% of the amount of tax that remains unpaid on the first day of each month.
Penalty for understatement of business profit tax
If the amount of tax shown on a declaration under states the amount of tax required to be show them that payer is labile for a penalty in the amount of 10% (ten percent) of the understatement is considered substantial if it exceeds 25% of the tax required to be shown on the return or 20,000 Birr,
The penalty shall continue to apply union the appeal commission or accurate, as the case may be shall have rendered it final decision.
