Minimum tax under CITA generally applies when:
Acompany has high profits
Bordinary tax computation yields a low/zero tax amountCORRECT
Ccompany is exempt
Dcompany is small
ICANTaxation
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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 some contribution when CIT would be very low.
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