Total assessable payments

Tax. Full tax. English tax.

5.4 The author rejects that his discriminatory taxation was negligible, as the extra amount of tax paid by him totalled some US 450 in 2000.

(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

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

(ii) For those duty stations with national and local taxes that were higher than staff assessment rates, for example, Montreal, external gross salaries would be consistently higher than internal pensionable remuneration levels

Calculating formula of import duties is import duties customs value x import tariff rate

The overall decrease in post requirements is also reflected in reduced requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

Total assessable payments

For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

Calculating formula for ad valorem is duty payable customs value x tariff rate

Calculating formula for specific duty is duty payable quantity of goods x unit tariff

(a) Tax allowance for children

As regards the application of the adjustment, the Committee noted that since 1999 it had been based on the debt stock approach.

(f) Refunds of overpaid taxes

The GSP rate is half of the MFN rates and subject to tariff quotas.

The overall increase in post requirements is also reflected in increased requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

Director General, International Taxation Department, State Administration of Taxation.

(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.

The collectors were on strike, and I went into the office to pay the premiums.

Importation of self use articles within the quantity specified by the Customs General Administration is exempted from import duties.

On balance, the Board had indicated that consideration should be given to the progressive introduction of this method, for example by reflecting, whenever appropriate, marginal tax rates corresponding to retiree tax deductions.

GATT General Agreement on Tariffs and Trade

1. a bill of goods for which the customs duty is less than RMB50

At the same time, because the high temperature allowance is part of the wage and not welfare, such allowance shall be included in the total wages, with tax deducted.

(i) The use of staff assessment rates as opposed to national and local tax rates produced levels that were sometimes higher and sometimes lower than external gross salaries that were based on national and local taxes

19. Public finances are characterized by a large structural deficit. The State s tax receipts remained low in 1996, at 12.8 per cent of GDP and came essentially from indirect taxes on foreign trade. This is due to the overall weakness of the economy.

Staff member with a dependent spouse or a dependent child

The total amounts outstanding at 30 June 1998 were 15.7 million in respect of value added tax and 3.3 million in respect of port and related charges.

One way in which it does so is by lowering tax rates and substantially increasing tax deductions for employees.

With respect to the offset amount for tax reimbursements, an increase of 0.8 million is projected, bringing the total amount that will be recovered through the accounting linkage to 15.3 million.

annual gross salaries and net equivalents after application of staff assessmenta

and net equivalents after application of staff assessment

Temporary tariff rate may be applied to imported goods within a specified period of time.

Currently the family state benefit in Latvia is as follows (see the table)

There are important cases where tariff quotas carry peak rates or even rates exceeding 30 per cent.

The total amounts outstanding at 30 June 1997 were 12.9 million in respect of value added tax and 2.7 million in respect of port and related charges.

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

It further considered that the judgement would, of necessity, again need to apply in the revision of the scale, and could more than offset the noted changes in tax levels at the seven headquarters duty stations.

The key point of contention, however, is the pan European Financial Transactions Tax, which the European Commission proposed with support from both Sarkozy and German Chancellor Angela Merkel. From a UK perspective, the FTT is highly unattractive.

Total

Total expenditure

Salary scale for staff in the Professional and higher categories showing annual gross salaries and net equivalents after application of staff assessment

He argues that he should have been treated equally with the privileged group of taxpayers which had been exempted from the additional 4 per cent increase of the taxable income.