The customs may publish the failure of taxpayers to pay duty.

taxes and duties due and

In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

Member States who have outstanding assessed contributions should pay immediately.

Measures to encourage the payment of arrears

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.

Taxpayers shall pay duties to the designated banks within 15 days starting from the day when the customs issues the letter of payment of duty.

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

12. Also requests the Secretary General to invite those States parties to the Convention that are in arrears to pay the amounts in arrears and to report thereon to the General Assembly at its fifty third session

5. Also requests the Secretary General to invite those States parties to the Convention that are in arrears to pay the amounts in arrears, and to report thereon to the General Assembly at its fifty seventh session

5. Also requests the Secretary General to invite those States parties to the Convention that are in arrears to pay the amounts in arrears, and to report thereon to the General Assembly at its fifty ninth session

15. Also requests the Secretary General to invite those States parties to the Convention that are in arrears to pay the amounts in arrears, and to report thereon to the General Assembly at its sixty first session

16. Also requests the Secretary General to invite those States parties to the Convention that are in arrears to pay the amounts in arrears, and to report thereon to the General Assembly at its sixty third session

Urges the Member States, which have not done so thus far, to settle their regular mandatory contributions to the budgets of these bodies, and to act for the settlement of their arrears, if any, at the earliest in view of the current financial difficulties being faced by these organs.

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

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

As of 1 January of the following calendar year, the unpaid balance of such contributions and advances shall be considered to be one year in arrears.

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

He further intended to pay some of the arrears when Member States remitted substantial payments of their arrears, as had occurred in 1996 when the Russian Federation had paid over 200 million in arrears.

Total amount of arrears at time of signing the plan, in addition to current year's assessments.

In cases where the taxpayers fail to pay the duties within the specified period of time, a late fee of 5 10,000 of the amount of duty which has failed to be paid will be charged on a daily basis, starting from the first day of delay.

Reimbursement to the Fund would be made when Member States paid their arrears.

Their main function is to collect taxes from the municipality.

The Large Taxpayers Unit simply consolidates the taxes paid by the volunteer self identified firms.

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

The remaining Member States owed 12 per cent of the aggregate unpaid assessment.

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

All Member States should pay their duly assessed contributions, and delinquent Member States should make good their arrears unconditionally.

Payments of arrears were therefore desperately needed from the major contributor and from 95 other Member States.

4. in the case of paying duty in stages for importation of leased goods.

Revenue collected is pooled and shared by the group.

Table 9 Taxes paid by rice importers during 2004 (United States dollars)

Furthermore, it is his intention to pay down the aggregate debt arrearage when Member States make substantial payments of their peacekeeping arrears.

Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

(b) Urged those Member States and former Member States that had not yet paid their assessed contributions, including advances to the Working Capital Fund and prior years' arrears, to do so without delay

In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment.

However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods the customs may also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.

Takes note of the status of contributions to the United Nations Operation in Burundi as at 15 April 2005, including the contributions outstanding in the amount of 88.7 million United States dollars, representing some 25 per cent of the total assessed contributions, notes with concern that only forty 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

Indohaadde's representatives collect taxes on a weekly basis.

People said they pay some form of local taxes or contributions.

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 Ministry of Finance reports that only eight firms paid more than 5,000 in corporate tax between March 2004 and February 2005, and only four firms paid the current taxes due.

(c) Urged Member States and former Member States that had not yet paid their assessed contributions, including advances to the Working Capital Fund and prior years' arrears, to do so without delay

(c) Urges Member States and former Member States that have not yet paid their assessed contributions, including advances to the Working Capital Fund and prior years' arrears, to do so without delay

I appeal to all Member States to pay their assessments promptly and in full and to clear all remaining arrears.