Taxpayers shall be granted tax incentives for the purpose of achieving economic policy aims relating to the fostering of economic growth. The provisions of the Corporate Profit Tax Law alone shall determine the tax incentives relating to corporate profit tax.
Tax incentives in relation to the tax on profits of legal entities are only made by provisions of the Corporate Profit Tax Law and the conditions for their realization are prescribed for:
- non-profit organisations
- enterprises engaged in vocational training, professional rehabilitation and employment of disabled persons, and for
- taxpayers who invest in fixed assets. Continue reading Tax incentives – Tax on profit