(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.

Income tax evasion.

They are exempted from income tax customs duty licence fees stamp duty registration dues and transcription and inscription fees.

Corporate and income tax

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

All items should be exempt from tax and customs duty.

The income tax rates applicable to individuals resident in Gibraltar range from 17 per cent on the first 4,000 of taxable income to 45 per cent after the first 15,000 (see A AC.109 2001 10, para. 16, for details of income tax and exemptions).

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

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

He'll find a way to take it off his income tax.

A big boss, the income tax.

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.

We have reviewed the procedures for recruiting engaging staff are in line with the Staff Regulations of the Tribunal and United Nations staff rules and selected for testing the recruitment procedures for one out of two new employees engaged in 2002.

Previous positions include head of the committee reviewing tax law Assistant to the Director, Income Tax Department and head of Income Tax Section, Financial Affairs Department.

In many cases, processing industries have, however, access to zero or low duty imports of their raw materials under tariff quotas or autonomous tariff suspensions.

On 5 October 1994, the Centre was granted tax exempt status as a registered charity under para graph 149(1)(f) of the income tax act of Canada.

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.

Income tax (under the Tax

Director, Income Tax Department, Ministry of Finance.

(m) Income tax refund policy.

Provisions on Family Benefits are to be found in Art. 69 of the Income and Property Tax Act, No. 75 of 1981, with subsequent amendments.

The Bureau played a critical role in preventing illicit trafficking in motor vehicles as an imported vehicle could not be registered unless proof of payment of duties and taxes was provided.

(d) Income tax refund policy

In its work on international aspects of taxation the OECD Committee on Fiscal Affairs adopted changes to the commentary on article 5 of the Model Tax Convention on Income and on Capital (the OECD Model Tax Convention) to deal with the issue of the application of the definition of permanent establishment, as understood in the context of the Model Tax Convention, in connection with electronic commerce.

Effective January 1, 2003, the Income Tax Act was amended by the Ontario Legislature to end the Equity in Education Tax Credit.

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.

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

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

While United Nations sanctions on timber and diamonds are in effect, the National Transitional Government of Liberia expects to collect nearly 90 per cent of its revenues through customs duties, maritime collections income tax and corporate tax.

The most recent amendment to this Act, concerning Art. 69, was made by the Income and Property Tax Act, No. 85 of 1991, which amended the Income and Property Tax Act No. 75 of 1981, with subsequent amendments.

And those checks for the incometax man.

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 Pakistan, prior to 1977, cooperative societies were exempted from income tax levies and Stamp Act 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.

(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

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.

Married persons are regarded as individuals for tax purposes, their income tax and property tax being assessed separately.

This result is however due mainly to the fact that only bound tariffs were taken into account.

The information is made available to the relevant public prosecutor offices and tax authorities.

Unlike the PWA program, the Work Premium is a tax credit and is accessible through filing of an annual income tax return.

Previous positions include Director, Income Tax Division Director, Korean National Tax Tribunal Vice Director, Individual Income Tax Division and Principal Administrator of the Financial Transaction Unit, Tax Treaty, Transfer Pricing and Financial Transaction Division, Centre for Tax Policy and Administration, OECD.

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.

Half of tax revenue is collected with a value added tax, which is essentially a tax on consumption. Although there is a tax on corporate income, it is integrated with personal taxes in a way that reduces its adverse effect on investment and production.

As instructed, we have reviewed the procedures for the authorization of expenditures as outlined in the Financial Regulations of the United Nations and have tested on a sample basis if these procedures have been strictly followed by the Tribunal in all material respects.

Those items must be returned to Kuwait unconditionally and without the imposition of taxes and duty.