Plain-language explanation
Purpose
To improve the investment environment and unify incentives and procedures for investors.
Incentives
The law and its regulations grant tax and customs incentives for specific activities and zones, under conditions that must be met.
For accountants
- Check the incentive conditions before reflecting them in a return.
- Use the special return forms for Investment Commission and development zone registrants where needed.
This explanation is for general awareness and does not replace the official text or professional advice.