9th Year No. 3
CONTENTS
Proclamation No. 155 of 1978
Income Tax Amendment Proclamation
PROCLAMATION No. 155 OF 1978
A PROCLAMATION TO AMEND THE INCOME TAX PROCLAMATION
Page 54
In accordance with Article 5 (6) of the Redefinition of Powers and Responsibilities of the Provisional Military Admi nistration Council and the Council of Ministers Proclamation No. 110/1977, it is hereby proclaimed as follows:
This Proclamation may be cited as the " Income Tax Amendment Proclamation No. 155/1978 ".
The Income Tax Proclamation No. 173/1961, as amended, is hereby further amended as follows:
any govern 1 / Article 3 (a) is deleted and replaced by the follow ing new Article 3 (a) (1) and (2): “ (a) (1) “ Organization ” shall ment or privately owned juridical person or association that carries out business activities excluding cooperative society ;
" (2) " cooperative society " shall mean any as sociation organized under the Coopera tive Societies Proclamation ".
2 / Article 4 is deleted and replaced by the following new Article 4:
" 4. Subject to the provisions of this Proclamation every person or organization having income shall pay income tax thereon. The tax shall be char ged, levied and collected as provided hereunder: