OFIDA conducts physical verifications of goods in the parts of the country controlled by the Government but is unable to do so in the eastern areas.

Previous positions include head of the committee reviewing tax law Assistant to the Director, Income Tax Department and head of Income Tax Section, Financial Affairs Department.

The OECD Council also approved a new recommendation to re examine tax rules with the intention of disallowing the deductibility of bribes to foreign public officials.

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

Automatic reporting of information by financial institutions can be very useful to tax administrations for the verification of information reported by taxpayers.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

According to projections by the Mission and international financial agencies, the net tax burden by the end of the year will be below 9.5 per cent.

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.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

In addition, COAF regularly checks the national register of legal entities (CNPJ) and the taxpayer identification database (CPF) in order to verify if wanted natural or legal persons have legally operated in Brazil.

Head of Tax Treaty Negotiations, Inland Revenue.

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

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

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.

(1) to uncover the properties, verify the debts and entrust an accounting firm to audit

example, encompass cooperation with the tax authorities of host countries and the provision of appropriate accounting data and tax reconciliation records for tax inspections when required (UNCTAD 2003).

Having considered the recommendations of the Secretary General regarding the renewal of the mandate of the Mission contained in his report on the Mission,A 51 695 S 1996 998 see Official Records of the Security Council, Fifty first Year, Supplement for October, November and December 1996, document S 1996 998.

The mission did not have an explicit human rights mandate.

Whether child benefits are more favourable is examined by the tax office ex officio in the course of the income tax assessment.

The OECD is also examining the relationship of electronic commerce to questions of taxation.

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

As a result of the work done, no significant matter came to our attention.

Taxation system

And your taxes'?

These are the Intelligence Unit, which tracks income tax violators

29. Statement XIX presents the financial results of MINUGUA.

With regard to Guatemala, the Division experienced an increase in the number of activities resulting from the expansion of the mandate of the United Nations Verification Mission in Guatemala (MINUGUA) to cover the verification of all peace accords.

Accordingly, the Advisory Committee had recommended the approval of 61.8 million net for MINUGUA, plus a proportionate amount for staff assessment.

Director, International Tax Policy Division, Tax Bureau, Ministry of Finance.

Having considered the recommendations of the Secretary General regarding the restructuring of the Mission to enable it to fulfil its new responsibilities and the renewal of its mandate, as contained in his report on the Mission,A 51 828.

MINUGUA verified gradual expansion in bilingual education and in the accessibility of the justice sector to those speaking indigenous languages.

It shall control financial policy, and shall examine and approve the statement of accounts, the budget and the financial rules.

In this system of this taxation there are no reduced rates based on the family situation of the taxpayer.

Previous position include Regional Director, Regional Directorate Director for Information Technology, Directorate of Tax Information Executive Secretary, National Tax Court and head of district, District Tax Office, Jakarta.

MINUGUA was empowered under the peace accords with four essential functions verification, technical assistance, good offices and public information.5 This section provides a brief synopsis of the work of the Mission in these different areas of the mandate.

The safety and verification aspects of the IAEA mandate remain important pillars of the Agency's mandate.

Assistant Secretary, Head of the Direct Taxes, Interpretation and International Division, Office of the Revenue Commissioners.

Verification and certification

Action taken by the Council

Previous positions include Senior adviser at Sycip Gorres Velayo and Company tax partner and head of Tax Division at Sycip Gorres Velayo and Company Professor of Taxation, University of the Philippines College of Law and Professor of Taxation, Ateneo de Manila College of Law.

In addition to the audit of the accounts and financial transactions, the Board carried out reviews under financial regulation 12.5.

Deputy International Tax Counsel, Office of International Tax Counsel, Department of the Treasury.

10. Requests the Economic and Social Council, in its examination of the report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters at its next substantive session to give consideration to the institutional framework for international cooperation in tax matters

States are urged to adopt or review, as appropriate, measures that oblige public officials to disclose assets, liabilities and copies of their income tax returns.