- Income Tax Act Chapter 67:01 of the Laws of Dominica
- Non-individual persons or enterprises (Companies etc)
- Due and payable every three months at the end of the companies financial year. Three quarterly installment payments are required every financial year (installment rates are 25%, 35% and 40%)
- The rate is 25% on total.
- Tax is paid on gains or profits forming assessable income
- Returns are to be filed within 3 months after the end of the financial year. The company's financial statement is to be included on filing
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