Special Scheme for Small Enterprises

Please find hereunder and in the attachments the most relevant information on the special scheme for small enterprises. 

Tax 2024.12.14.

INFORMATION ON THE SME SCHEME APPLICABLE FROM 1 JANUARY 2025

2024.12.14. Download 305 kB
SPECIAL SCHEME FOR SMALL ENTERPRISES (14.12.2024).pdf

Attachments

SME - Explanatory Notes
Guide to the SME scheme
Transitional provisions for foreign taxable persons in relation to the special scheme for small enterprises