Decides to reflect the centrally shared security costs mandated by the United Nations as a separate line in the UNICEF resource plan as described in chapter III of document E ICEF 2006 AB L.1, and approves the amount of 26,204,000 from the regular resources of UNICEF for the purposes of covering such costs

Office des douanes et accises

Staff members financed by extrabudgetary funds who are required to pay income tax are reimbursed directly from the resources of the extrabudgetary fund concerned.

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

20. As a policy, successive budgets have increased a variety of taxes and fees for government services a capital gains tax on property sales by non Bermudians was introduced in 1995.

In a well supplied budget, one should increase the role of excise duties by standardizing the list of goods subject to excise duty and reviewing rates of tax on spirits and tobacco products.

Generate revenues through higher taxes and fees, and earn more from abroad.

Chow Kwong (Hong Kong), Customs and Excise Department

(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.

More ... the provision of home more taxes ...

Similar extrabudgetary provisions are anticipated for 1999.

3. Also approves an appropriation of 8,183,100 dollars under section 32, Staff assessment, to be offset by a corresponding amount under Income section 1, Income from staff assessment, of the programme budget for the biennium 2002 2003

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.

Together with the tax reform, consumption tax policies for general consumer goods such as clothing and cosmetics will be optimized, with overall adjustments made to the scope of taxation, tax rates, and the different parts of the taxation process.

Taxes and tipping

A reckless waste of the public's hardearned money!

No resources are requested under the regular budget.

The reduction of taxes on daily consumer goods directly benefits the consumers and promotes the competitiveness of domestic industries.

Meanwhile, in May 2004 the Governor submitted a 565.5 million budget proposal for 2005, 25 million less than he had proposed for fiscal year 2004, which included three new taxes (a 3 hotel room tax, a 3 annual cellphone user tax and a 50 annual vehicle fee) to generate an additional annual revenue of 9 million.

No provision has been made for staff assessment, since the budget is on a net basis.

(iii) as regards expenses drawn in advance, it is required to list the name of the item under which the expenses are drawn in advance, the ending balance and the basis for such draw and

(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.

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.

On July 1, tax reductions were imposed on 1449 tax items of daily consumer goods.

a Airstrip includes use tax, landing fee and passenger tax.

The government must not overestimate how much revenue can be gained by the consumption tax increase, and thus how much of the budget hole can be closed. Moreover, it has so far shrugged off any concern that the tax increase might have a chilling effect on consumption, and thus on economic growth.

Tariff rate adjustment must balance production needs with consumer demands.

Ministry of Finance Trial Implementation of Exemption VAT Consumption Tax on Cross border E commerce

Reimbursement of taxes and other charges

There's the airplane ticket over and import duties, hidden taxes, profit markup...

Settlement incentives offered by the local authorities include free housing, access to property, social infrastructure, inexpensive or sometimes free electricity, running water, low taxes or limited tax exemptions.

Among those proposals, I should mention measures to reduce the cost of emigrants' remittances, a levy on financial transactions, a tax on the arms trade, methods of combating tax evasion, new kinds of voluntary and private contributions, a tax on airline tickets and the use of Special Drawing Rights for development.

Kailash Sethi (India), Customs and Central Excise, Vishakhapatnam

Extensive negotiations are expected on the number of tariff bands, the criteria for setting such tariff bands and the modalities for reducing tariffs in each band.

The system of funding health care will be changed, replacing the current dependence on payments by the patient made at the time services are received with a system of prepayment based on federal taxes and family contributions subsidized in accordance with levels of income.

In the most recent budget, the federal government s outlays for Medicare in 2010 are projected to be over 500 billion, while Medicaid will cost taxpayers over 250 billion. Private health insurance is generally provided by employers, which is encouraged by treating employer payments for health insurance as a tax deductible business expense while not including the value of that insurance as taxable income to employees.

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

Another way of attracting foreign investment may consist in providing special tax regimes for private investors, such as exemption from corporate tax or other taxes, exemption from income tax for foreign personnel required to staff the project, exemption from real estate tax, tax concession on royalties, import duties.

There is no income tax, and customs duties account for about 35 per cent of government revenues other significant revenue sources are company fees, land and stamp taxes, employment tax, a hospital levy, vehicle licence fees and taxes on hotel occupancy, passenger departures and cigarette sales.

It also had one of the highest petrol and energy consumption taxes in the world.

You're wastin' the taxpayers' money.

Some developing countries have introduced a far reaching VAT refund system for consumers who collect official receipts. Northern Cyprus, like Turkey, offers a 2.5 percentage point refund on VAT, compared to the standard VAT rate of 13 .

3. The Working Party agreed on the need for greater clarity between activities funded from the regular budget and those funded from extrabudgetary sources.

Execution of the budget for 2004 was 321.528.158 BAM Structure of the budget in 2004 was

It is financed from both the federal and state budgets.