Section 2, THE FINANCE ACT, 2017 [Margin: Short title.]

A taxpayer who is a transport services provider shall, atthe option of such a person, be taxed at the following rates– Rates for providers of transport services | Provider of transport services using - | Income tax payable in Leones | |---|---| | (a) trucks, tankers, large tippers or trailers .................. | 1,000,000 | | (b) buses, mini-buses, delivery vans or small tippers .... | 500,000 | | (c) taxis, mini-taxis or motorbikes .................................. | 200,000 | 28 No. 1 Finance Act 2017