Group of Company Taxation


Holding companies and subsidiary companies of 100% owned group may opt to be taxed as one fiscal unit. In such cases, besides consolidated group accounts as required under the Companies Ordinance, 1984 (XLVII of 1984), computation of income and tax payable shall be made for tax purposes.

(2) The companies in the group shall give irrevocable option for taxation under this section as one fiscal unit.

(3) The group taxation shall be restricted to companies locally incorporated under the Companies Ordinance, 1984

(4) The relief under group taxation would not be available to losses prior to the formation of the group.

(5) The option of group taxation shall be available to those group companies which comply with such corporate governance requirements 1`{`and group designation rules or regulations`}` as may be specified by the Securities and Exchange Commission of Pakistan from time to time and are designated as companies entitled to avail group taxation.

(6) Group taxation may be regulated through rules as may be made by the 2`{`Board`}`

友情链: im电竞竞猜官网,im体育电竞登录-体育电竞官网 | 2022IM电竞官网注册-爱游戏IM电竞网址-在线电竞竞猜 | im电竞体育下注_im电竞体育官网网站 _ 靠谱的电竞体育竞猜 | im电竞中国官方入口 _ im电竞官方版APP下载 _ 直播竞猜电竞送88 | 新IM电竞下比赛的网址 im电竞官网登录|电竞竞猜官方网站 | im电竞百度知道-im电竞在线官网首页 电竞竞猜投注 | IM电竞足球|im电竞最近怎么登录上去 - 电竞竞猜投注排行 |