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

a Paid.

Cooperatives are exempted from having their profits taxed.

While the level of unpaid assessments has remained relatively constant, a further deterioration in the pattern of payments has occurred because previously prompt payers are delaying their payments more and more.

It regretted that late payment of assessments, essentially by the biggest contributors and a handful of others, and non payment of assessments by some other Member States, was forcing the Organization to consistently retain funds.

The Secretariat should continue to make efforts to collect all outstanding dues, including those from former Member States.

It continued to be characterized by serious delays in the payment of assessed contributions, their partial payment or even non payment.

b Paid in part.

The general principle is applied that the number of non contributory periods cannot exceed one third of the number of proved contributory periods.

III. GRANTS PAID

C. Status of assessed contributions

Outstanding pledges

38. Mr. MAHER (Australia) noted that his Government always paid its contributions on time.

In order to secure payment of obligatory contributions for social welfare and pension insurance, the Federation authorities have developed rules and regulations on contributions and on income taxes to identify the lowest basis for calculating contributions and taxes, up to 55 per cent of the latest statistically registered salary.

The payment of any taxes will be the sole responsibility of the consultant, who shall not be entitled to reimbursement by the United Nations of any taxes he or she may be required to pay or to any other benefits, payments or subsidies, except as expressly stated in the contract.

He concluded with a request to Parties that had not yet made their contributions for 2005 to do so as soon as possible.

Takes note of the status of contributions to the United Nations Mission in Liberia as at 15 April 2005, including the contributions outstanding in the amount of 96.0 million United States dollars, representing some 7 per cent of the total assessed contributions, notes with concern that only sixty three Member States have paid their assessed contributions in full, and urges all other Member States, in particular those in arrears, to ensure payment of their outstanding assessed contributions

The portion of the overseas payment does not need to pay personal income tax in China.

However, the problem posed by the continuing cash shortfalls caused by the non payment or late payment of assessments should be addressed.

In conclusion, she listed the countries that were up to date with the payment of their contributions, including those that had made payments recently.

C. Status of assessed contributions

Less Deposited pledges contributions

Deposited pledges and contributions

In that year, only 48 per cent was paid.

It would be available to the Secretary General to finance, on a recourse basis, any balances of unpaid assessed contributions of Member States arising after the establishment of the Fund, and in respect of which pledges to pay by a certain date have been made.

Ninety nine per cent of all assessments has been paid, only 1 per cent has not been paid.

14. While significant contributions are expected during the remaining three months of 1998, there is considerable uncertainty as to how much will be received from the major contributor.

Since the Organization's financial difficulties were due to the late or non payment of assessed contributions, the only solution was for Member States to pay their assessed contributions in full, on time and without conditions.

25. In addition to payments of current assessments, Member States have made arrearage payments of 15 million.

(ii) Certain Member States have indicated that they do not intend to pay some of their assessed contributions or that such contributions will be paid only under certain conditions.

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As far as the International Tribunals were concerned, the slight improvement in the payment of assessments should not obscure the fact that 113 countries had made only partial payments or had not made any payments.

Given that Poland and Zambia had paid their arrears in full, 113 Member States were up to date with their assessed contributions for 2004.

Measures to encourage the payment of arrears

The ceiling skewed the principle of capacity to pay by conferring a benefit on the wealthiest contributor, the burden of which was borne by the others.

10. A second factor that can moderate the level of unpaid assessments is payment of arrears.

Right to payment

It expressed its concern at the delay in the payment of contributions thus far and urged countries that had not yet done so to pay their contributions in full as soon as possible so that the preparatory work could continue and the exercise could be held on the scheduled dates.

In 2004, total contributions represented 94.8 per cent of benefit payouts, with payouts exceeding total contribution income by 68.1 million.

The revised United Nations accounting standards stipulate that income from assessed contributions represents a legal obligation of contributors as from the date when it becomes due.

Georgia and the Niger had made full payments under their plans in 2005, while Tajikistan had almost met its commitments.

Increase (decrease) in contributions or payments received in advance

17. Appeals to all States parties to the Convention to pay their assessed contributions to the Authority and to the Tribunal in full and on time, and appeals also to all former provisional members of the Authority to pay any outstanding contributions

15. Appeals to all States parties to the Convention to pay their assessed contributions to the Authority and to the Tribunal in full and on time, and appeals also to all former provisional members of the Authority to pay any outstanding contributions

In the circumstances, the projection for payments to be made by 31 December 1998 does not include amounts that the Member State expects to be able to pay, but for which there is currently no national legislation.