(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

(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.

Deferred credits and other liabilities

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

(k) Deferred charges shown under other assets

The notification also said that the overseas investors actually recovered the direct investment which enjoyed the policy treatment of temporary exemption from withholding income tax via equity transfer, repurchase and liquidation. The deferred tax should be reported and paid to the tax department according to stipulated procedures within 7 days after actually collecting relevant payments.

Income, deferred

Deferred retirement benefit

Deferred chargesc

(m) Deferred charges.

4 on time 4 delayed one to six months 2 delayed six to twelve months 5 delayed thirteen to twenty four months and, 1 delayed more than two years.

(h) Deferred income Deferred income as at 31 December 1997 and 1995, in millions of United States dollars, is shown in statement V

Note 4. Deferred charges

Note 13. Deferred income

Income tax evasion.

(iii) Deferred income includes pledged contributions for future periods, advance sales realized under revenue producing activities and other income received but not yet earned

It aims to increase revenue, which is the main contributor to overall Government revenues in most countries, by ensuring that all goods are declared, that duty tax calculations are correct and uniform throughout the country and that exemptions are properly managed.

Pledges received for future years are recorded as deferred income

An HDI E support project under the intersectoral cluster is aimed at improving management, organization, monitoring and evaluation practices of HDI E, as well as ensuring the sharing and cross fertilization of experiences gained between and among all HDI E projects.

15. Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and will be charged as expenditure in a subsequent financial period.

The host Government may grant some form of tax and customs exemption, reduction or benefit to the project company (e.g. to facilitate the import of equipment for the use of the project company by means of exemption of customs duties), or may establish some preferential tax treatment.

c Excludes deferred credits of 127.4 million, being expenditures reimbursable by Member States.

Due from UNAVEM b Comparative figures are reclassified to conform to current presentation.

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.

(i) Deferred charges comprise expenditure items that are not properly chargeable in the current fiscal period and that will be charged as expenditure in a subsequent fiscal period

(v) Deferred charges normally comprise expenditure items that are not properly chargeable to the current financial period. They will be charged as expenditure in a subsequent period.

(e) Deferred charges The totals below provide a comparison of the amounts shown in statement V as deferred charges, in millions of United States dollars, as at 31 December 1997 and 1995

However, such flat taxes may significantly reduce the progressive impact of taxation.

Delay in closing project accounts

(a) project durations were extended by up to six years (four projects)

Staff assessment requirements provided for under expenditure line item 19 have been credited to this item as income from staff assessment and are credited to the Tax Equalization Fund established by the General Assembly in resolution 973 A (X) of 5 December 1955.

Other receivables and deferred charges

2.2 Under article 42 of the Dutch Income Tax Law (1964), employees using a company car for private purposes must add 20 per cent of the catalogue price of the car to their taxable income.

Analyses the causes of delays and cost overruns due to delays in implementing the project.

UNITAR will ensure that deferred income is recorded correctly at the closure of the biennium 2004 2005.

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.

(iv) Deferred charges comprise expenditure items that are not properly chargeable in the current financial period and that will be charged as expenditure in a subsequent period.

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.

Note 9. Accounts receivable and deferred charges

The staff assessment requirements provided for under budget line item 19 have been credited to this item as income from staff assessment and are credited to the Tax Equalization Fund established by the General Assembly in its resolution 973 A (X) of 15 December 1955.

(ix) Income relating to future financial periods is not recognized in the current financial period and is recorded as deferred credits, as referred to in paragraph (m) (iii) below

Corporate and income tax

The project has been extended to 2000

The project has been extended to the year 2000

Three out of four completed projects implemented by Environment Canada had been delayed from between 6 and 8 months, and one by 24 months.