Section 35: Income derived from the manufacture of
This section is inserted by Act No 10 of 2017, section 26.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
35. Income derived from the manufacture of
pharmaceutical products, medical devices and
high-tech products by a company incorporated
after 8 June 2017, for a period of 8 income
years starting from the income year in which the
company starts its operations.
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Questions this section answers
- Is a new company's income from manufacturing pharmaceutical products exempt from tax for 8 years?