The tax system applicable to gold in the Democratic Republic of the Congo is a disincentive given the existence of free trade zones in neighbouring countries.

Social security is not this.

The markets of industrialized countries are blocked by protectionist tariffs and by non tariff barriers, which impede access to them by the rest of the world.

5. National insurance tax.

In addition, their residents enjoy income tax reductions amounting to 15 20 per cent, as opposed to 3 7 per cent in other development areas.

Most of the developing countries maintain high tariff protection with rates rising above 100 per cent in their automobile industry.

Previous position include Regional Director, Regional Directorate Director for Information Technology, Directorate of Tax Information Executive Secretary, National Tax Court and head of district, District Tax Office, Jakarta.

25. UNMIBH is exempt from payment of duty, tax, pension, social security and customs.

Regionally funded investment guarantees and non discriminatory region wide tax incentives would also impact favourably on the region's investment climate.

3. Hospital and health centres tax.

This rationale is largely the same as that used by those Member States maintaining such a distinction in their national income tax systems.

Foreign tax and social security claims

A National Finance Commission will ensure that revenue is shared by the central Government with the regions, to supplement the taxes collected locally.

Free Zones Corporation, annual report, 1999.

National Commission on Free Zones. Report, 1997 2001.

For these reasons, Obama is championing a revenue neutral reform that would leave corporate tax revenues unchanged, with the proposed rate cut financed by limiting deductions, credits, and loopholes, which would broaden the tax base.

In application of the agricultural safeguard clause, the US tariff specifies additional duties so that imports above the tariff quotas are subject to progressively higher tariff rates the lower the actual export price.

I work for the factory, the income tax, and the insurance already.

OFIDA conducts physical verifications of goods in the parts of the country controlled by the Government but is unable to do so in the eastern areas.

129. Almost all social security payments and services are financed through taxes and duties.

That had been accomplished by widening the tax base, improving administration efficiency, reducing corporate income tax, introducing a personal income tax of 10 per cent and keeping value added tax at 10 per cent.

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

Guaranteed access to markets is required for local communities and the removal of policies that restrict forest landscape restoration, such as onerous taxation of community sales of products.

The country is also earmarking tobacco and alcohol taxes for health in order to ensure long term sustainability.

One of the most efficient tax raising methods is the US payroll tax, for which the marginal tax rate is close to the average rate (because deductions are absent and there is little graduation in the rate structure). Therefore, cutting the payroll tax rate in 2011 2012 and making the rate schedule more graduated (on the Medicare side) were mistakes from the standpoint of efficient taxation.

In that view, the primary emphasis in regional integration is on trade liberalization, involving across the board removal of tariffs through the formation of a free trade area or customs union.

In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

The tax authorities in the comprehensive pilot regions would strengthen the tax exemption management for export goods based on the electronic information on export goods declaration provided by the State Administration of Taxation.

The Direction Générale des Impôts (DGI), the tax authority, has continued to try to widen the scope of the tax collection base through various schemes in Government controlled areas in an effort to increase State revenues.

The Committee welcomes the State Council's Directive No. 1 2004 to safeguard farmers' rights and interests and Directive No. 1 2005, waiving taxes on animal husbandry for all regions and agricultural tax for 592 counties listed as priority counties for poverty alleviation.

Tariffication of former quantitative restrictions, levies and similar non tariff protection measures resulted in extremely high rates exceeding in most cases 30 per cent and reaching up to 30 per cent and more for MFN trade above tariff quotas (see table 9).

Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.

According to EC Regulation n. 1334 2000, however, Italian customs officers are not allowed to control dual use cargos in external transit (i.e. not actually entering the European custom area), or otherwise declared to be directed to a bonded warehouse or to free trade zone.

1. bonded goods are not transported away from the country after obtaining approval

The export of all rubber and iron ore continues to be exempt.

Tax offices have begun to open in minority areas.

On the other hand, there is strong pressure to maintain this tax reduction from the social circles which benefit from it.

To ensure harmonization of customs legislation and reduce the differences in the amounts of customs duties and indirect charges, and to adopt an agreed decision on unified principles for the conduct of customs controls in trade with one another

This entails abandoning the prevailing dogma that taxes should only be increased when absolutely necessary. This stance assumes that lower tax rates raise the tax GDP ratio by ensuring better compliance with tax laws, and favors indirect taxation (such as value added taxes) in order to broaden the tax base to include those with modest incomes.

From 1994 onwards, financial institutions such as banks, finance and insurance companies were included.

Thus, they should allow easy retrieval of so called ad valorem equivalents (AVEs), also called implicit tariffs or implicit rates of protection.

In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.

Furthermore, when it comes to tariffs and standards, WTO rules are not created equal. While they protect countries excluded from bilateral or regional tariff agreements, thereby ensuring that integrated markets do not receive additional advantages, few safeguards exist to shield third countries from the fallout of agreements on mandatory standards.

This drop in revenues may be worsened by the amendments to the laws on free zones, value added tax and income tax adopted in 1997 and 1998, which together have eroded the tax base.

The Quad countries maintain an extremely large variation of tariff rates.