- 1、本文档共12页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Fundamentals Level – Skills Module Paper F6 (基础水平技能模块纸F6)
Fundamentals Level – Skills Module )
A
Taxation W
(Botswana) B
Tuesday 2 December 2014 (
6
F
Time allowed r
Reading and planning: 15 minutes
Writing: 3 hours e
ALL FIVE questions are compulsory and MUST be attempted.
Tax rates and allowances are on pages 2–5. p
Do NOT open this paper until instructed by the supervisor.
During reading and planning time only the question paper may
be annotated. You must NOT write in your answer booklet until a
instructed by the supervisor.
This question paper must not be removed from the examination hall. P
The Association of Chartered Certified Accountants
The Botswana Institute of Chartered Accountants
SUPPLEMENTARY INSTRUCTIONS:
1. Calculations and workings need only be made to the nearest P.
2. All apportionments should be made to the nearest month.
3. All workings should be shown.
TAX RATES AND ALLOWANCES
The following rates of tax and allowances are to be used when answering the questions.
Rates of tax
2013/2014 and 2014/2015 tax years
Resident companies On taxable income
Standard rate
您可能关注的文档
- Floating Joint - SMC ETech(浮动接头- SMC ETech).pdf
- Flexible Activity Based Work Environments(灵活的和基于活动的工作环境).pdf
- FLORIDA RETIREMENT SYSTEM PENSION PLAN(佛罗里达退休养老金计划).pdf
- Floor mounted conveyors - ATS Group(地板安装输送机- at组).pdf
- Flow Computers Final Draft(流量计算机最终稿).pdf
- Fluid and Electrolyte Management - Jones (液体和电解质管理琼斯).pdf
- Fluid Flow Instrumentation - Missouri ST(流体设备密苏里州科技).pdf
- Fluorescent Brightening agents - NPTEL(荧光增白剂代理NPTEL).pdf
- FM 6x2 SLP Tractor Euro5 1 - Volvo Trucks(调频拖拉机Euro5 1 - 6 x2 SLP沃尔沃卡车).pdf
- Foam Core Board for the base - (泡沫芯板基础-).pdf
文档评论(0)