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.

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

Total assessable payments

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.

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 divorce cannot have resulted by severe damage to married life caused by the applicant for survivor's pension.

(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 application of the adjustment, the Committee noted that since 1999 it had been based on the debt stock approach.

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.

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.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

(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.

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.

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.

(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

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

Total assessable payments

The amount payable as pension is conditioned by the age of the contributor, the period of contribution and the total amount he has paid as contributions.

So here is an idea that might work politically Let taxpayers keep all of the current tax expenditures, but limit the total amount by which each taxpayer can reduce his or her tax liability in this way.

The newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Total business receipts (subject to gross revenue tax) rose by 7.8 per cent in 1996 to 5,612.9 million.

(16) As regards payable taxes, it is required to list item by item tax amount due and not paid at the end of the reporting period according to tax categories.

Step 4. Calculate taxes payable to arrive at net remuneration.

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).

The Ministry of Finance created a Large Taxpayers Unit in March 2004, but corporations are not required to submit audited financial statements to the Unit or the Ministry of Finance, and thus the Government does not have any idea of the number of the corporations and the amount of taxes payable.

The Large Taxpayers Unit simply consolidates the taxes paid by the volunteer self identified firms.

Their taxes and other dues are crucial for Governments that on the one hand may face enormous tasks in areas such as social systems or upgrading of public infrastructure, while on the other having only a fraction of the resources of developed country Governments to tackle these problems.

Some reporters asked that the newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Furthermore, to calculate net salaries the United States United Nations comparison was based on the tax status of married taxpayers, while in the German United States comparison it was based on married taxpayers with one child.

At the same time, because the high temperature allowance is part of the wage and not welfare, such allowance shall be included in the total wages, with tax deducted.

It appears that the Obama strategy is to stuff the beast (the mirror image of the tax cutting starve the beast philosophy attributed to some of President Ronald Reagan s advisers), i.e., to initiate massive spending and hide the true cost from citizens. The large deficits will eventually force much higher taxes, such as a national value added tax similar to those in Europe, or gigantic increases in everyone s income taxes.

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.

In cases where the taxpayer fails to pay the duties within the specified period of time due to force majeure or under the circumstances where the State is adjusting its taxation policies, they may delay their payment of duties, subject to the approval by the Customs General Administration, with the longest delay of no more than 6 months.

Lan Min, the head of Personal Income Tax Division of Shanghai Tax Bureau of the State Administration of Taxation, said.

(ii) For those duty stations with national and local taxes that were higher than staff assessment rates, for example, Montreal, external gross salaries would be consistently higher than internal pensionable remuneration levels

The liability of persons to income tax and the rates of taxation have varied from time to time.

Instead, their share is utilized in the first instance to reimburse staff members for taxes they have had to pay on their United Nations income.

Currently the family state benefit in Latvia is as follows (see the table)

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

The principals responded that the current effective Individual Income Tax Law s enforcement regulations have special preferential provisions for taxation issues for foreigners. For individuals who do not have a residence in China but have lived for more than one year and less than five years and earn incomes from outside China, their part of the payment by domestic units or individuals is subject to individual income tax.

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.

Taking the total amount of 1.5 of GDP in 2001 and the personal income tax relief for a dependent child, as well as the family state benefit in 2001 as the basis, the family state benefit amount for each child should be 10.12 LVL.