Law library · Sierra Leone · The Income Tax Act, 2000
Section 63: Valuation.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
(1) Where the calculation of chargeable income involves a receipt, an outgoing or any other amount in the form
of property, services or other benefit, its market value on the date taken into account for tax purposes is used in
determining the chargeable income.
(2) The market value of property transferred to an employee or other provider of services is determined without
regard to any restriction on transfer.
CURRENCY CONVERSION
Read the whole lawDownload PDFAsk Tima what this means
Check the current official version before relying on this text. MiLAWYER shares legal information, not legal advice.