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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 |
| Law 08/2008: Taxes and Duties Act | 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 |