The Ministry of Finance has modified the income tax brackets for the taxable year 2013-14 (i.e. taxable year from 1 October 2013 to 30 September 2014), as follows: (a) Corporate income tax Amount (CRC) Rate (%) up to   49,969,000 10 49,969,001 - 100,513,000 20 over   100,513,001 30 (b) Individual income tax – employment income (monthly salary) Amount (CRC) Rate (%) up to   752,000 exempt 752,001 - 1,128,000 10 over   1,128,001 15 (c) Individual income tax – business (independent lucrative activities) Amount (CRC) Rate (%) up to   3,339,000 exempt 3,339,001 - 4,986,000 10 4,986,001 - 8,317,000...