Public Revenue: A Call For Presumptive Tax Regime (2)

Again, the power of regu­lating the Presumptive Tax Regime (PTR) is vested in the Minister (probably Minister of Finance). The whole regime is described in one paragraph provision, without details on: (i) specific circumstances that could lead to PTR adoption; (ii) applicable presumptive tax methods; (iii) taxpayers that would be involved; (iv) conditions precedent; (v) […]