He argues that he should have been treated equally with the privileged group of taxpayers which had been exempted from the additional 4 per cent increase of the taxable income.

The net addition to his taxable income was thus 6,135 NLG.

The concept of fraud includes all actions intended to reduce tax liability or evade taxation.

Italians already shoulder heavy taxes an individual taxpayer with annual income of 50,000 pays 15,000 in income tax with two children, that total drops by only 1,000. By contrast, a French taxpayer with the same income pays only 9,000 with two children, the tax bill plummets to 3,000, and a 1.5 million fortune would mean an additional wealth tax of only 4,230.

The overall decrease in post requirements is also reflected in reduced requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

127. Periodical benefits are liable to taxation. Lump sum payments are not taxed as income.

Calculating formula for ad valorem is duty payable customs value x tariff rate

Calculating formula for specific duty is duty payable quantity of goods x unit tariff

The decrease results from lower requirements for staff costs following the redeployment of two General Service (Other level) posts from Geneva to Vienna and the redeployment of one General Service (Principal level) post from Vienna to New York.

2.2 Under article 42 of the Dutch Income Tax Law (1964), employees using a company car for private purposes must add 20 per cent of the catalogue price of the car to their taxable income.

In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment.

Increase (decrease) in accounts payable

According to the tax reduction fact sheet of different income groups, for the people whose monthly income will be 8000 yuan, 10000 yuan, 20000 yuan, and 50000 yuan after deducting the three insurances and one fund , the taxable amounts after the tax reform will be 90 yuan, 290 yuan, 1590 yuan, and 9090 yuan respectively. Compared with the monthly threshold of 3500 yuan, the corresponding tax reduction ratio is 73.9 , 61.1 , 49.0 , 18.8 respectively.

By Act of 4 July 1990, amending the Income Tax Act, this amount was increased by an additional 4 per cent of the catalogue price in cases where an employee commutes between his or her home and workplace on at least three days a week for a distance exceeding 30 kilometres (one way).

Euro for euro, dollar for dollar, yen for yen energy and carbon taxes have a lower negative impact on a nation s economy, consumption, and jobs than income tax and VAT. For example, an increase in direct taxes, such as income tax, can reduce consumption by twice as much as energy and carbon taxes that raise the same amount of revenue.

Republicans have proposed tax reforms in lieu of rate hikes on high income taxpayers to raise revenues for deficit reduction. Obama has signaled that he is willing to consider this approach, provided it increases tax revenues from the top 2 3 by at least the same amount as higher rates while protecting other taxpayers.

(a) Substantial reductions in all tariffs, the rolling back of tariff peaks and the removal of tariff escalation, which still affect a notable range of products and sectors

(Increase) decrease in other accounts receivable

(ii) If the amount of such income taxes exceeds the amount of staff assessment, the Secretary General may also pay to the staff member the amount of such excess

As regards the estimated reduction in requirements for staff assessment for the biennium 2006 2007 under section 35, Staff assessment, in the amount of 48,890,000, these will be offset by a reduction of a corresponding amount of income under Income section 1, Income from staff assessment.

The taxpayer receiving the job salaries after October 1 can have the basic deduction of fees deducted based on the threshold of 5000 yuan per month, and the new tax rate schedule will be applied. Most of the taxpayers will enjoy different levels of tax reduction, especially the lower and middle income people, who will see more significant tax reduction.

A structural revision of the tax system is under way, the goal being to simplify and reduce the number of the rates, identify taxpayers and streamline administrative procedures.

And as we get our cars more fuel efficient, that's going to be reducing the amount of revenue that you get off of those gas taxes, so we need to charge people by the mile that they drive.

(Increase) decrease in inter fund balances receivable

338. Personal taxable income may be decreased by the deductions described in the legal regulations. They include

The overall increase in post requirements is also reflected in increased requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

A correction to the recommended award should be made and the award should be reduced by USD 3,234,000.

A correction to the recommended award should be made and the award should be increased by USD 682,000.

The minor decrease under non post resources reflects reduced requirements under official travel.

When such adjustments result in reductions, they will be reflected under the relevant sections and will be accompanied by a commensurate increase in the reserve fund section up to the level initially approved for the section.

Under the new regulation, employees no longer have to pay income tax based on the pay as you earn (PAYE) system.

The difference between the income tax paid by him in 2000 and the tax that he would have paid, had he been treated on an equal footing with the privileged group, should be reimbursed to him with statutory interests.

For countries not to suffer an unacceptable decline in State revenue, more accurate assessment and duty collection were imperative.

The reduction of 48,890,000 under section 35, Staff assessment, which will be offset by a corresponding reduction under Income section 1, Income from staff assessment, will be reflected in the recosting of the proposed programme budget for the biennium 2006 2007.

The problem of reduction of poverty has been dealt with, for example, by introducing a parental wage, reducing the income tax, raising the minimum tax exempt income, indexing of pensions, etc.

Second, the tax pressure should be not just eased but radically streamlined through the introduction of a single tax on agricultural activities.

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.

When a Government wants information for domestic compliance and tax administration purposes, it can require local payors of income to report such income automatically through the use of taxpayer identification numbers (TIN) and the tax authorities can match such automatically reported income by computer with the information on the taxpayer's tax return filed with that same TIN.

Such gifts are subject to deduction of corporation tax, or income tax in the case of individuals

Its recommendations on posts would, if accepted, also result in reduced requirements.

4.3 Subsidiarily, the State party submits that the increase of the author's taxable income by an additional 4 per cent of the catalogue price of the company car did not violate article 26.

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

(b) Less 23,461,600 dollars, being the decrease in income from staff assessment for the biennium 1996 1997 approved by the Assembly in its resolution 52 215 A.

33. A further concern is the decline in tax revenues forecast for 1999, owing to the repeal of the Act on a Single Property Tax, tariff reductions, the ending of the commercial and agricultural enterprise tax, which is expected to occur in mid 1999, and the planned cut in income tax rates.

If taxpayers know that their banks are required to report income information to the tax authorities, taxpayers will be more likely to file accurate returns regarding this income.