Republic of kiribati income tax (amendment) act 2009 (No. 2 of 2009) I assent, Beretitenti Assented: 8th May 2009 an act to amend the



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13. New sections 79A and 79B
After section 79 of the principal Act the following sections are inserted—
"79A. Interest income
The first $250 of interest income derived by an individual (other than an unmarried minor) on savings in a bank in Kiribati shall be exempt from income tax.
79B. Alimony
Alimony shall be exempt from income tax."
14. Repeal and replacement of section 87
Section 87 of the principal Act is repealed and the following section substituted—
"87. Foreign employment income of residents
Income from any employment exercised in any country other than Kiribati by a resident shall be exempt from income tax other than—
(a) income derived by a resident for services rendered outside Kiribati to the extent that the resident is not taxed on the income by another country; or
(b) income derived by a diplomatic, consular or similar official representing the Republic who is a citizen of Kiribati."



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