CHAPTER 193
Income Tax Regulations
 
193.01   Definitions.
193.02   Tax commencement and duration.
193.03   Imposition of tax: resident employees.
193.04   Imposition of tax: nonresidents.
193.05   Imposition of tax: net business profits - residents.
193.06   Imposition of tax: net business profits nonresidents.
193.07   Imposition of tax: net business profits corporations.
193.08   Business allocation percentage.
193.09   Effective date.
193.10   Fiscal years.
193.11   Net business profits.
193.12   Reconciliation with Federal return.
193.13   Return and payment of tax.
193.14   Collection at source.
193.15   Returns of tax withheld and payment.
193.16   Limitation on credit for tax paid at source.
193.17   Status and liability of employers.
193.18   Declarations.
193.19   Payment of tax installments.
193.20   Records to be kept by employers and taxpayers.
193.21   Collection of deficiencies; allowance of credit for overpayment.
193.22   Collection of unpaid taxes.
193.23   Identification required.
193.24   Applicability.
193.25   Separability.
193.26   Split-payrolls.
193.27   Withholding statements.
193.28   Vacation pay.
193.29   Off-set income, profits or losses.
 
CROSS REFERENCES
Definitions for the Income Tax Ordinance - see ADM. 191.01