Tax system and customs reform

5. Tax and customs fraud and other economic offences

All items should be exempt from tax and customs duty.

25. UNMIBH is exempt from payment of duty, tax, pension, social security and customs.

By helping States to simplify and strengthen tax systems and strengthen collection capacity, the World Bank contributes to the reduction of corruption in customs and tax administration.

The Treasury Office underwent drastic improvements in revenue collections, especially at the Customs Office and Tax Division.

An independent tax and customs review board has been established (a priority) and recommenced work late in 2004.

The laws adopted in the past two years relate to social, finance and customs issues and various tax laws.

They are exempted from income tax customs duty licence fees stamp duty registration dues and transcription and inscription fees.

In Indonesia, a service visa was introduced to permit volunteers from outside the country to receive tax and customs benefits.

Shopping and customs clearance, as well as tax refund for foreign tourists would expedited, and the requirement for voluntary tax declaration of imported goods shall be strictly implemented according to the law.

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.

For the first time since Dayton, new revenue distribution arrangements (customs revenues and most excise and sales tax revenues) have been launched.

Microeconomic factors for investment site selection included the corporate tax structure, trade and customs regimes, the labour market situation and financial infrastructure.

The United Kingdom of Great Britain and Northern Ireland provided assistance to Afghanistan with the reform of its tax and customs system.

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.

They must also submit their financial statements to the Tax and Customs Administration if they wish to qualify for the reduced inheritance tax rate or if donors want their donations to be tax deductible (around 14,000 organisations do so in the Netherlands).

Institutional capacity was strengthened by the establishment of an independent tax and customs review board, a credit information centre and an insurance communication platform.

While United Nations sanctions on timber and diamonds are in effect, the National Transitional Government of Liberia expects to collect nearly 90 per cent of its revenues through customs duties, maritime collections income tax and corporate tax.

The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

Revenues generated in areas occupied by remaining militia groups, especially in mining areas, continue to be misappropriated, and customs and tax offices are poorly equipped and financed.

Critical agency reforms include the strengthening of tax administration and customs services through economic policy reforms, such as simplifying and lowering tax and tariff schedules, and through organizational changes, such as better pay and employment conditions, improved procedures, records management,and financial systems.

Under the Inheritance Act, the Tax and Customs Administration is responsible for auditing these financial statements and examining whether an organisation's spending is in the public interest.

As for border controls, it should be pointed out that, in line with the Superintendency Tax Administration (SAT) Organization Act contained in Decree No. 1 98 of the Congress of the Republic, the Tax Administration is responsible for administering Guatemala's customs system in line with the Central American Uniform Customs Code (CAUCA) and its regulation (RECAUCA).

Corruption in tax departments, especially customs, remains a widespread problem that threatens the integration of new or restored democracies into the global economy.

CBSS meetings at the level of Directors General have been held in the fields of border control, civil protection, customs, prosecutors general, tax administration.

Customs declaration for goods and vehicles should be presented to the customs entities before customs control is applied to the goods and vehicles, before they undergo customs processing and are released from customs control.

The passage of the Single Account Law has meant that all customs tariffs, excise and sales tax revenues have flowed into a single account since 1 January 2005.

(a) In the two customs zones, i.e. the land customs zone and the maritime customs zone

There is no income tax, and customs duties account for about 35 per cent of government revenues other significant revenue sources are company fees, land and stamp taxes, employment tax, a hospital levy, vehicle licence fees and taxes on hotel occupancy, passenger departures and cigarette sales.

Tax. Full tax. English tax.

(ii) World Customs Organization (WCO) The World Customs Organization and Trade Facilitation

4.6 With regard to article 2, paragraph 3, the State party submits that objections to tax assessments can be lodged with the Dutch tax and customs administration, whose decisions are subject to appeal to the Court of Appeal and to further appeal on law to the Supreme Court.

All documents necessary for customs payments are to be completed, namely budget transfer notice of customs fees and customs fee receipt.

Customs law and practice

Customs, borders and immigration

Customs and Export Control

Immigration and Customs Departments.

1. Taxation and customs

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.

United Nations Conference on Trade and Development, Automated System of Customs Data Customs Project

This group has developed a Framework of Standards for security and facilitation, which describes the detailed arrangements for Customs to Customs and Customs to business cooperation.

Similarly the customs department has instituted a computerized program known as the automated system for customs data (ASYCUDA), which integrates customs and clearing and forwarding activities.

Customs

Customs.