Minimum tax provisions apply when:
AA company makes high profit
BA company has no taxable profit (or pays tax below minimum threshold)CORRECT
COnly listed companies
DOnly small companies
CITNCompany Taxation
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Why the answer is B, and why the others tempt you.
Minimum tax (0.5% of gross turnover, with exemptions) ensures a contribution where ordinary CIT would yield zero/low tax.
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