Article 4 of Income Tax in Development Zones Regulation No. 122 of 2009
Income Tax in Development Zones Regulation No. 122 of 2009
A 2009 reference associated with the Development Zones Law cited in the supplied edition. Its continued force and relationship to later legislation have not been verified; consult the official source before relying on it.
Article text
يعتبر دخل المؤسسة المسجلة المتأتي من التصدير وإعادة التصديـر دخـلا متأتيـا من نشاط
اقتصادي في المنطقة
( التنموية وخاضعاً للضريبة المنصوص عليها في البند 2 ) ( من الفقرة )أ( من المادة 22 ) من
القانون في حال عدم تمتعها
( بالاعفاءات الضريبية المنصوص عليها في البند 5 ) منها وعلى النحو الآتي :-
أ- بيع البضائع والخدمات التي يتم تصديرها او اعادة تصديرها 0
ب- الدخل المتأتي من استغلال حقوق الملكية الفكرية العائدة للمؤسسة المسجلة 0
A 2009 reference associated with the Development Zones Law cited in the supplied edition. Its continued force and relationship to later legislation have not been verified; consult the official source before relying on it.
Source: the supplied Legislation and Opinion Bureau edition. Transcription does not certify the latest amendments or continuing force of every provision. Electronic extraction can produce formatting differences, particularly in tables; consult the official source for legal reliance.
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