The only thing they did prove was that he cheated his income tax a little.

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.

Automatic reporting of information by financial institutions can be very useful to tax administrations for the verification of information reported by taxpayers.

OECD has emphasized the benefits to tax administrations of the automatic reporting of information by financial institutions for both (a) domestic tax compliance and tax administration and (b) the automatic exchange of information with tax treaty partners

Many tax administrations also receive certain types of information from banks (e.g., amount of interest payments) on an automatic basis, which greatly facilitates domestic tax administration and potentially expands the types of information that may be exchanged with treaty partners on an automatic basis Tax administrations and taxpayers can benefit from automatic reporting of information by financial institutions.

The tax reduction on daily consumer goods is closely bound up with people s need of better lives.

As mentioned previously, the TRAINS database does not contain AVEs of NTBs.

Recommendation 8 concerning greater and more efficient use of exchanges of information proposes that countries should undertake programmes to intensify exchange of relevant information concerning transactions in tax havens and preferential tax regimes constituting harmful tax competition.

For example, the Trade Map analysed present export markets and provided market specific information on, for instance, tariffs and non tariff barriers.

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

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.

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.

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.

A fortune in five minutes, and there's no income tax on it tonight.

In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.

(c) Whether a domestic tax interest requirement in the transmitting State should limit the obligation of the transmitting State to exchange information, that is to say, whether the transmitting State has the obligation to exchange information requested of it even if the transmitting State does not need such information for its own tax purposes

Not having access to the relevant business information can be as serious an obstacle as tariff and non tariff barriers.

The Statistics Division will update the publication once sufficient new or modified information becomes available (for example, on customs unions).

No domestic tax interest requirement in the transmitting State

Recommendation 7 concerning access to banking information for tax purposes proposes that, in the context of counteracting harmful tax competition, countries should review their laws, regulations and practices that govern access to banking information by tax authorities with a view to removing impediments to the access to such information by tax authorities.

Institutional capacity was strengthened by the establishment of an independent tax and customs review board, a credit information centre and an insurance communication platform.

A significant issue is the scope of the taxes to be covered by the exchange of information clause.

5, 58, 59 and 78) The Committee will continue to work on improvements in automatic reporting and automatic exchange of information in connection with the study of the use of withholding taxes and or exchange of information to enhance the taxation of cross border interest flows (ibid., para. 109 and preface).

The following are significant issues with regard of exchange of information clauses in tax treaties

The OECD Commentary (para. 5) on this change indicates that (T)he standard of foreseeable relevance' is intended to provide for exchange of information in tax matters to the widest possible extent and, at the same time, to clarify that Contracting States are not at liberty to engage in fishing expeditions' or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer .

In order that the obligation to exchange information may be broad, a domestic tax interest requirement should not limit the obligation to exchange information.

ii.The held to maturity investment is sold due to the fact that the relevant tax provisions have canceled the relevant policies on the pre tax credit of interest taxes against the held to maturity investment or have remarkably reduced the pre tax creditable amount

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.

Missing information can thus introduce a downward bias on estimates of the trade impact of NTBs.

If the transmitting State were to compile the relevant information based on a TIN issued by the transmitting State, there would have to be a procedure by which such information was converted to information based on a TIN issued by the receiving State, in order for the receiving State to be able to process such information by computer.

Property taxes, excise taxes, import duties, and sales taxes all of which are paid, directly or indirectly, by corporations can have a magnified impact on corporate profits, and hence on the stock market. It is no coincidence that wherever stock markets thrive, governments take care that these taxes stop well short of destroying after tax corporate profits.

For example, capital mobility increases opportunities for tax evasion, given that tax authorities capacity to monitor their citizens overseas incomes is limited, and some governments and financial institutions systematically conceal relevant information. If dividends, interest, royalties, and management fees are not taxed in the country in which they are paid, they more easily escape notice in the country of residence.

It is understood that in July 2014, SAT took the first step in the central government departments to issue an Information Disclosure Methods For Major Tax Violations along with the Tax Credit Management Approach.

These simple measures represent valuable information that could, if updated on a regular basis, help keep track of the evolution of the relative incidence of different types of NTBs and the incidence of NTBs relative to tariffs.

Calculating formula of import duties is import duties customs value x import tariff rate

The exchange of information for the prevention of fraud or evasion is subject to the general condition embodied in the first sentence of paragraph 1, that the taxation involved is not contrary to the Convention.

First, intergovernmental exchange of tax information, especially automatic exchange of information, should be implemented or intensified if already in operation.

This includes the compurterisation of most customs work, such as the electronic transfer of information, import and export protocols using EDI (Electronic Data Interchange), e payment for taxes and duties, and e manifest for electronic information transfer.

Relevant person in charge of Customs Tariff Commissions Office of the State Council introduced that the above four times initiative tax reduction and the third step tax reduction implemented on this year s July 1 in accordance with the results of the expansion of the information technology agreement negotiation will result in the overall tariff level fell from last year s 9.8 to 7.5 .

Tax. Full tax. English tax.

When determining the amount of Interest Rebate, marital status, the amount of interest paid by the taxpayer in question and his ownership of property are taken into account.

Moreover, quantity measures associated with information on import demand elasticities could give price effect estimates and thus allow for the computation of AVEs.

The automatic exchange of information is a pragmatic and effective response to the perceived lack of global governance regarding international tax issues. By making taxation fairer, governments will have a positive impact on people s acceptance of their tax regimes.

General considerations, para. 2) states

This would require the transmitting State to compile the relevant information based on the TIN used in the receiving State.