Decree of 29 September 2005 on Income Tax, consolidated text with amendments incorporated
- It is version 02 of the DGI's consolidated income-tax decree, with amendments integrated into the article text.
- The underlying instrument is the decree of 29 September 2005, which amended the decree of 29 September 1986.
- The corpus already holds the 2005 text as promulgated; this is the working text, which the gazette copy is not.
- A consolidated text and a gazette text are different artefacts and a corpus needs both.
- It is published by the revenue administration itself for practical use.
The Direction Générale des Impôts' consolidated edition of the income-tax decree, posted in December 2021 as version 02 with amendments integrated.
The underlying instrument is the decree of 29 September 2005, given under provisional president Boniface Alexandre, which itself amended the decree of 29 September 1986. The corpus already holds that 2005 text as promulgated. What this edition adds is the incorporation of everything that has amended it since, so the article text reads as the law currently stands.
A consolidated text and a gazette text are different artefacts and a corpus needs both: the gazette copy proves what was enacted on a date, and the consolidated copy tells a reader what the rule is now. This one is the version the revenue administration itself publishes for use.
How to cite
General Directorate of Taxes (DGI), 2021, Decree of 29 September 2005 on Income Tax, consolidated text with amendments incorporated, https://dgi.gouv.ht/
- Rights holder
- Government of Haiti