Income tax (under the Tax

(d) Income tax refund policy

(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

Income tax evasion.

(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.

In developing countries, tax holidays, exemptions from import duties and duty drawbacks are more prominent.

Income tax refunds are charged to the year in which they are made to the staff member.

Member States credits for staff assessment income not required to meet the cost of income tax refunds (non United States share)

Corporate and income tax

(f) Refunds of overpaid taxes

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

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

3. Urges those member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due as quickly as possible

The Government was also in arrears in paying vendors, workers and personal income tax refunds.

reimbursement of taxes to staff members who may be subject to national taxation in respect of their CCD emoluments and

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.

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

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.

Reimbursement of taxes and other charges

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

A big boss, the income tax.

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

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.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

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

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.

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.

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

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.

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.

Foreign tax accounts receivable

Director, Income Tax Department, Ministry of Finance.

(m) Income tax refund policy.

However, the Government still faces major economic challenges, including unpaid individual tax refunds, earned income tax credits, Government agencies in arrears on a rent and vendor payments, the retirement fund's unfunded liability, a large operating debt and a severe shortfall in health funding.22

(f) Where a staff member is subject both to staff assessment under this plan and to national income taxation in respect of the salaries and emoluments paid to him or her by the United Nations, the Secretary General is authorized to refund to him or her the amount of staff assessment collected from him or her provided that

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

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.

6. Urges those Member States that have outstanding balances on foreign tax accounts receivable to provide the reimbursement due as quickly as possible

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.

The operation of the drawback scheme has been improved.

The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

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.

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

The Chinese government recently modified the tax law to exclude employers contributions to employee pension plans from taxable income and to allow the funds in those plans to accumulate tax free. This tax favored employee saving plan is a good substitute for more comprehensive social security pensions, but it has had the undesirable effect of increasing household saving, rather than increasing consumer spending.