(f) Refunds of overpaid taxes

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

Reimbursement of taxes and other charges

Income tax (under the Tax

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

(d) Income tax refund policy

Foreign tax accounts receivable

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

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.

However, there is a VAT refund scheme for tourists, who may claim the refund on certain items purchased in Thailand.

(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

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

In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.

The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.

Look for a sign saying VAT Refund for Tourists .

Financial rebates, in the form of import tax exemptions and domestic tax rebates, were also available to non traditional export sectors.

In the current year, child benefits are always paid as a tax refund.

This tax credit replaces the family benefits program, the non refundable tax credit for dependent children and the tax reduction for families.

A more radical proposal would convert the tax deduction into a means tested and refundable matching government contribution deposited directly into a taxpayer s individual retirement account (IRA). Taxpayers are more responsive to matching incentives than they are to tax incentives, because the former are easier to understand and more transparent.

In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

2. goods for which export duties have been paid are transported into the country without changing state due to quality or specification problems, and for which taxes of domestic links returned upon exportation have been paid

Schedule 6. Summary of foreign tax accounts receivable . 99

(III) Export goods are not goods that the Ministry of Finance and the State Administration clearly cancel the tax rebate and free export.

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.

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

Taxation, Pension and Gratuity. Within the taxation system in Pakistan, there is no direct or indirect linkage between taxes tax credits and nature or size of the family.

3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

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

Thirdly, the export goods were not the goods, for which the export rebates (exemptions) were clearly canceled by the Ministry of Finance and the State Administration of Taxation in accordance with decision of the State Council.

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

Shopping and customs clearance, as well as tax refund for foreign tourists would expedited, and the requirement for voluntary tax declaration of imported goods shall be strictly implemented according to the law.

The Board apos s review disclosed that included in the foreign tax accounts receivable of 17.5 million as at 31 December 1997 was 4.2 million which had been outstanding against nine member States since December 1994 in respect of withholding tax.

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.

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

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 .

Accounts receivable other include the Organization's claim amounting to 955,784 submitted to the Government of the United States of America in respect of United States income tax reimbursed to UNIDO staff members during the period 1994 to 1996 under the Tax Reimbursement Agreement.

Regrettably, in many cases, taxes and other duties continue to be levied with no regard to the privileges and immunities of the United Nations, and significant amounts due for reimbursement to UNHCR continue to remain outstanding and may well further increase.

It was decided to gradually remove trade distorting measures of support in agriculture as well as the export refunds.

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.

This improvement was in part due to the reimbursement by the Palestinian Authority of value added tax (VAT) owed from prior years.

In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.

In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.