Cover title.

“An unofficial translation of the income tax law 2009 as published in official gazette number 976 dated 18th March 2009”—cover page.

“Version 8 August 2009”—running caption.

Contents: Chapter 1 : general provisions—Chapter 2 : determination of taxable income—Chapter 3 : gain or loss from the sale, exchange or transfer of assets—Chapter 4 : partnerships—Chapter 5 : rules for accounting—Chapter 6 : special provisions for corporations and limited liability companies—Chapter 7 : taxation of insurance companies—Chapter 8 : taxation of banks, loan and investment corporations—Chapter 9 : withholding taxes on sources of income—Chapter 10 : business receipts tax—Chapter 11 : fixed taxes—Chapter 12 : taxation rules for qualifying extractive industry taxpayers—Chapter 13 : assessments, returns, objections and payment of tax—Chapter 14 : enforcement provisions—Chapter 15 : anti-avoidance—Chapter 16 : additional tax and penalties—Chapter 17 : final articles.