Ministry of Finance General Commission for Taxes Direct Deduction Division Concerning Income Tax Deduction By Direct Deduction Method Article’s number subject Page number Article (1) Definitions Article (2) Tax imposition Article (3) Incomes subject to tax Article (4) Deductions Article (5) Legal Allowances Article (6) Exemptions and Exceptions Article (7) Income Aggregation Article (8) Tax Rate Article (9) Tax Collection Article (10) Method of Tax Deductions and Payment Dates Article (11) Forms and Schedules Article (12) Dividends Article (13) Refunding of Overpaid Tax Article (14) Objections and Appeal on The assessment
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