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.

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

In case the financial treatment of the enterprise does not accord with any provision of any law or administrative regulation on taxation, it shall be adjusted under law in paying taxes.

The Law provides two types of tax incentives to companies. The first is income tax exemption of the research personnel, including academics.

(c) Licensing of operators, establishment of tariffs

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.

For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.

In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

In case the pretax profit gained within the prescribed number of years is insufficient to fetch up the loss, such losses shall be fetched up with the after tax profit gained in the following years or with the surplus reserves after being discussed by the investors.

After the tax code has been approved, a five year moratorium should be established on any changes at all to the tax system.

The Customs shall levy import and export duties in accordance with the provisions of this set of regulations on goods that are allowed to be imported into or exported from the People's Republic of China and on articles entering into China, unless otherwise specified in laws and administrative regulations.

Tax exemption benefits, the issuance of special cards to be used in tax free transactions, as well as the periodic review of the provisions on taxation, taking into account changes in domestic legislation as well as developments within the organizations.

Under the existing legal framework, credit unions are exempted from paying taxes.

Illegal requests for visas, customs duties and road taxes prevent freedom of movement and, indirectly, returns.

338. Personal taxable income may be decreased by the deductions described in the legal regulations. They include

For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

Effective January 1, 2003, the Income Tax Act was amended by the Ontario Legislature to end the Equity in Education Tax Credit.

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.

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.

The Minister of the Interior shall define by an order the form, cases, conditions and modalities for issuing travel documents to certain categories of foreigners and refugees, as well as the amount of the taxes to be paid, providing that these do not exceed three Egyptian pounds or 27 Syrian pounds, as well as cases that are exempt from full or partial payment of such taxes.

In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

In addition, section 936 of the United States Federal Tax Code provided generous tax incentives to such companies, including the right to tax free repatriation of profits.

Provisions on Family Benefits are to be found in Art. 69 of the Income and Property Tax Act, No. 75 of 1981, with subsequent amendments.

Implementation of the Additional Protocol is based on the Law on customs tariffs and the Decree specifying goods subject to export and import licences, as well as the Law on Nuclear Safety, adopted in October 2003.

The newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

Article 75 In case any enterprise violates the related laws and administrative regulations on finance and taxation when conducting financial activities, it shall be punished under the Regulation concerning Penalties and Sanctions Against Illegal Fiscal Acts (Order No.427 of the State Council) and the related laws and administrative regulations on taxation.

The limited size of the privileged group could not justify the unequal treatment, given that under tax legislation, privileges are frequently granted to a small group of taxpayers only.

In cases where the taxpayers import or export goods, on which customs duties are exempted or reduced, they shall, unless otherwise specified, go to the customs with the related documents as specified to handle the examination and approval formalities related to the customs exemption and reduction, before the importation and exportation of the goods.

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.

In Iceland, the legal framework for cooperatives is provided by the Act on Cooperative Societies, however, tax provisions for cooperatives do not differ in substance from those for limited companies.

UN Model article 26 (1) limits the exchange of information to such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the Convention .

The supervision of non profit organizations by tax authorities is carried out in a general order prescribed by the legislation.

Some reporters asked that the newly revised Individual Income Tax Law will adjust the criterion for resident taxpayers of China s Individual Income Tax Law from one year to 183 days.

433. Sick benefits are regulated by GPR of 1 November 1982 concerning tariff based public benefits.

Nor is there legislation on social welfare enterprises which could employ people with limited working ability and enjoy special tax relief.

A new tax code was adopted, with lower and fewer taxes, notably a flat income tax of 13 . The civil code was completed, a new customs code was enacted, and substantial judicial reform was implemented.

Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.

Commissioned persons shall abide by the various provisions on taxpayers in this chapter.

Taxation and determining location of the parties

The provisions of related laws and administrative regulations shall be followed when exempting import goods from taxes of domestic links levied by the customs on the behalf of others or reducing the said taxes.

UNOTIL is also prepared to assist in the creation of legislation to establish the High Administrative Tax and Audit Court, as envisaged in the Constitution, and other administrative courts of first instance.

In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within the specified period of time, the customs shall return the duties levied at the time of entry according to the relevant regulations.

For imported self use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.

Indonesian cooperatives are recognized as business enterprises by the law of 1992 and are subject to taxation by the law of 1994, before which time they were tax exempt.