Law library · Sierra Leone · The Income Tax Act, 2000
Section 73: Principles of taxation of partnerships.
Status not yet checkedThe Income Tax Act, 2000, Sierra Leone
(1) The presence or absence of a written partnership agreement shall not determine if a partnership exists betweenpersons.
(2) The partners rather than the partnership are taxed, but the partnership shall file a partnership return of income.
(3) An election, notice or statement required to be filed in relation to a partnership’s activities shall be filed by the
partnership.
Calculation of
partnership income or
loss.
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