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Taxation Law and Public Rulings

Taxes and Duties Act 2008 is the key law specifying Timor-Leste’s taxes and duties, and other aspects of the tax system.

The Timor-Leste Revenue Service, which is responsible for administering the taxation laws, has also issued Public Rulings for specific topics.


Document: Downloads:
Decree Law 03/2003: Taxation of Bayu-Undan Contractors Act English |  Portuguese |  Tetum |  Indonesian
Decree Law 08/2008: Taxes and Duties Act English |  Portuguese |  Tetum |  Indonesian
Decree Law 10/2004: Customs Tax Offences English |  Portuguese |  Tetum |  Indonesian
Law No. 04/2003: Petroleum Development of Timor Sea Tax Stability Act English |  Portuguese |  Tetum |  Indonesian
Law No. 09/2005 Petroleum Fund Act English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/01 – The Public and Private Rulings Programs English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/02 – Commissioner’s Powers English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/03 – When is there Employment in East Timor English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/04 – Services Tax and Vehicles English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/05 – Meaning of Wages English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/06 – Construction English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/07 – Depreciation English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/08 – Useful Life of Depreciable Assets English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/09 – Apportioning Expenses English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/10 – Auditing, Access and Information Collection English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/11 – Residency English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/12 – Additional Tax English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2001/13 – Value of Non-wage Benefits for Employees of Income Tax English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2010/81 – Withholding Tax: Section 81 of the Taxes and Duties Act, Decree Law 08/2008 English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2011-11 – Capital Gains English |  Portuguese |  Tetum |  Indonesian
Public Ruling 2011/02 – Supplemental Petroleum Tax Calculation English |  Portuguese |  Tetum |  Indonesian
Revenue Directive on the Calculation of Taxable Income of Taxpayers (Effective for tax years up to December 2007) English |  Portuguese |  Tetum |  Indonesian
Timor Sea Treaty English |  Portuguese |  Tetum |  Indonesian
UNTAET Regulation 2000/18 (as amended July 2002) – on a Revenue System For East Timor English |  Portuguese |  Tetum |  Indonesian
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