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The Exemption of Profits Order 2012 was made public on 4 October 2012. It commenced on 27 April 2012, and is in force for a period of five years with effect from that date. The details of the Order are summarized below. (a) Employment tax relief - An exemption from corporate income tax of 5% of the assessable profits of any company with a minimum of 10 employees, and at least 60% of the employees do not have any previous work experience within three years of graduation. - The exemption is to be utilized in the year of...