New rules
Situation
Domestic tax rate
DTA rate
Tax rate applied
New rules
Change in rate
Filing requirement
TRC and Form 10F required
Additional compliance
1
21.84%
Not taxable or taxed at 10%
Not taxable or taxed at a rate of 10% under the DTA
New rules
Yes, if the DTA rate is claimed, i.e., 10% vs 10.92%
Yes
Yes
New compliance obligations apply since the DTA rate is claimed
2
21.84%
Taxed as per the DTA at the 15% rate
Taxed as per DTA at the 15% rate
New rules
Yes, the applicable rate increases from 10.92% to 15%
Yes
Yes
New compliance obligations apply since the DTA rate is claimed
3
21.84%
N/A
N/A
New rules
Yes, the tax rate increased from 10.92% to 21.84%
No
No
None
No results found
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