Page 47 - Taxation F6
P. 47
Donations
• Donations are allowed as a deduction limited to
10% of the taxable income after considering all the
other income and deductions.
• Meaning that donations deductions are last item
considered in the calculation of the taxable income
of an individual.
• Only donations to public benefit organisation from
which the donor is given a certificate are
deductible.
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