State Taxation Administration Annual Report (2 0 1 8)
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Oc Undeliverable Refunds Final.Pdf
Sample article for organizations to use to reach customers (288 word count) Customize and post the following article on your websites and/or other communication vehicles to help your customers who may be looking for their federal tax refund. _____________________________________________________________________________________ The IRS may have a refund check waiting for you Thousands of tax refund checks go undelivered every year because people forget to tell the IRS or post office that their address changed. This year, more than 99,000 people are due refund checks averaging $1,547. Could one of them be you? If you think your refund check may have been returned to the IRS as undelivered, you should use the Where’s My Refund? tool on IRS.gov. This tool provides the status of your refund and, in some cases, instructions on how to resolve delivery problems. You can put an end to lost, stolen or undelivered checks by choosing direct deposit when you file either paper or electronic returns. Last year, more than 78.4 million people chose to receive their refund through direct deposit. You can receive refunds directly into your bank account, split a tax refund into two or three financial accounts or even buy a savings bond. You can also file your tax return electronically. E-file eliminates the risk of lost paper returns, reduces errors on tax returns and speeds up refunds. Nearly 8 out of 10 taxpayers chose e-file last year. E-file combined with direct deposit is the best option for avoiding refund problems. Plus, it’s easy, fast and safe. -
Evaluation of Environmental Tax Reforms: International Experiences
EVALUATION OF ENVIRONMENTAL TAX REFORMS: INTERNATIONAL EXPERIENCES Final Report Prepared by: Institute for European Environmental Policy (IEEP) 55 Quai au Foin 1000 Brussels Belgium 21 June 2013 Disclaimer: The arguments expressed in this report are solely those of the authors, and do not reflect the opinion of any other party. This report should be cited as follows: Withana, S., ten Brink, P., Kretschmer, B., Mazza, L., Hjerp, P., Sauter, R., (2013) Evaluation of environmental tax reforms: International experiences , A report by the Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland. Final Report. Brussels. 2013. Citation for report annexes: Withana, S., ten Brink, P., Kretschmer, B., Mazza, L., Hjerp, P., Sauter, R., Malou, A., and Illes, A., (2013) Annexes to Final Report - Evaluation of environmental tax reforms: International experiences . A report by the Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland. Brussels. 2013. Acknowledgements The authors would like to thank the following for their contributions to the study: Kai Schlegelmilch (Green Budget Europe); Stefan Speck (European Environment Agency - EEA); Herman Vollebergh (PBL – Netherlands Environmental Assessment Agency); Hans Vos (Independent); Mikael Skou Andersen (European Environment Agency – EEA); Frank Convery (University College Dublin); Aldo Ravazzi (Ministry of Environment, Italy); Vladislav Rezek (Ministry of Finance, Czech Republic); Frans Oosterhuis (Institute for Environmental Studies - Vrije Universiteit - IVM); Constanze Adolf (Green Budget Europe); and Janne Stene (Bellona). The authors would also like to thank the members of the Working Group accompanying the study: Carsten Colombier (Leiter) (EFV); Marianne Abt (SECO); Fabian Mahnig (EDA MAHFA); Nicole Mathys (BFE); Reto Stroh (EZV); Michel Tschirren (BAFU); and Martina Zahno (EFV). -
Supplement, ICAO's Policies on Taxation
11/1/02 Transmittal Note SUPPLEMENT TO DOC 8632 ICAO’S POLICIES ON TAXATION IN THE FIELD OF INTERNATIONAL AIR TRANSPORT (Third Edition — 2000) 1. The attached Supplement supersedes all previous Supplements to Doc 8632 and includes information received from Contracting States as to their position vis-à-vis the consolidated Resolution on taxation in the field of international air transport up to 11 January 2002. 2. The Supplement is divided into two parts to better reflect the revised editions. Part A includes the position of States on the consolidated Resolution adopted by the Council on 24 February 1999 as it appears in the Third Edition of Doc 8632 dated 2000. Part B includes the positions of States as contained in Doc 8632, Second Edition, dated January 1994. The Second Edition, now an obsolete document, is reproduced in the Attachment to Part B. 3. Additional information received from Contracting States will be issued at intervals as amendments to this Supplement. SUPPLEMENT TO DOC 8632 — THIRD EDITION ICAO’S POLICIES ON TAXATION IN THE FIELD OF INTERNATIONAL AIR TRANSPORT Information reflecting the status of implementation in Contracting States of Council’s 1999 Taxation Resolutions and Recommendations as notified to ICAO. Published by the authority of the Council JANUARY 2002 (ii) SUPPLEMENT TO DOC 8632 INTERNATIONAL CIVIL AVIATION ORGANIZATION RECORD OF AMENDMENTS TO SUPPLEMENT No. Date Entered by No. Date Entered by The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of ICAO concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. -
Income Tax Basics
International Student Taxes Information compiled by International Student Services International Student Taxes • The Basics • Specific Tax Scenarios • What You Can Do Now • Resolving Tax Issues • Top Ten Tax Myths • Tax Resources THE BASICS Tax Basics • Taxes – What are they? – A financial charge imposed by a governing body upon a taxpayer in order to collect funds – Collected funds are used to carry out a variety of functions – There are many types of taxes • Income Tax – A financial charge imposed on income earned by an individual or business – Income can be taxed at the local, state and federal (i.e. national) level. – This session primarily focuses on Federal Income Taxes • Internal Revenue Service (IRS) – The unit of the U.S. federal government responsible for administering and enforcing tax laws – www.irs.gov • Tax Year – January 1 – December 31 • Why should you care about taxes? – Paying income taxes and filing the appropriate paperwork with the IRS is required by law in the U.S. – Failure to comply can result in serious immigration, financial, and legal consequences Income Tax Basics • How are Income Taxes paid? – It is the taxpayer’s (i.e. YOUR) responsibility to pay tax obligation to IRS – Most common process: 1. Portion of your income is withheld from each paycheck throughout the year by your employer 2. Employer pays the withheld income to IRS on your behalf during the year 3. Each year, you file tax return to summarize tax obligations and payments for the prior tax year • What is a tax return? – A report that YOU file with the IRS to… 1. -
Investment in Panama 2019
Investment in Panama 2019 KPMG in Panama Investment in Panama | 1 © 2019 by KPMG © 2012 by KPMG © 2009 by KPMG © 2006 by KPMG © 2000 by KPMG © 1996 by KPMG © 1992 by KPMG Peat Marwick © 1984 by Peat Marwick Mitchell & Co. All rights reserved KPMG, a Panamanian civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Images of the Panama-Pacific Special Economic Area are courtesy of London and Regional Panama. Investment in Panama | 2 Contents Chapter 1 ...................................................................................................................................................... 9 Panama at a Glance .................................................................................................................................... 9 Geography and Climate ............................................................................................................................ 9 History ....................................................................................................................................................... 9 Government ............................................................................................................................................ 10 Population, Languages and Religion ...................................................................................................... 10 General State Budget ............................................................................................................................. -
Use IRS Withholding Calculator to Adjust Your Withholding
Sample article for organizations to use to reach customers (320 word count) Customize and post the following article on your websites and/or use in other communication vehicles to inform your readers about how to adjust their withholding. ____________________________________________________________________________ Use IRS Withholding Calculator to Adjust Your Withholding When your federal tax return is completed, you may discover that you’ll either receive a tax refund or owe money. If either of these amounts is substantial, it’s probably time for you to review your withholding election. If you owe a substantial amount of tax, you may need to increase the amount of taxes being withheld from each paycheck you receive. If you are receiving a substantial refund, you may elect to reduce the amount of taxes being withheld from your paychecks. In both cases, the ultimate goal is to get as close to a zero balance at the end of the year as possible. If you find that you owe a significant amount of tax at the end of the year, adjusting your Form W-4 for additional withholding will mean a little less take home pay in each paycheck, but it will eliminate the need to pay taxes at the end of the year. And if you receive a very large refund, a reduction in the amount withheld will mean a little more take home pay in each paycheck to help with day-to-day living expenses. Examples of events that can have a significant impact on your tax liability and require an adjustment to withholding or the number of allowances that you claim on your Form W-4 include: • Change in marital status • Loss of a dependent • Birth or adoption of a child Regardless of your reasons for choosing to review or change your withholdings, IRS provides an excellent interactive online tool to help you make the most informed decision. -
Publication 517, Social Security
Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P517/2020/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 18 11:42 - 2-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 517 Cat. No. 15021X Contents Future Developments ............ 1 Department of the Social Security What's New .................. 1 Treasury Internal Reminders ................... 2 Revenue and Other Service Introduction .................. 2 Information for Social Security Coverage .......... 3 Members of the Ministerial Services ............. 4 Exemption From Self-Employment Clergy and (SE) Tax ................. 6 Self-Employment Tax: Figuring Net Religious Earnings ................. 7 Income Tax: Income and Expenses .... 9 Workers Filing Your Return ............. 11 Retirement Savings Arrangements ... 11 For use in preparing Earned Income Credit (EIC) ....... 12 Worksheets ................. 14 2020 Returns How To Get Tax Help ........... 15 Index ..................... 18 Future Developments For the latest information about developments related to Pub. 517, such as legislation enacted after this publication was published, go to IRS.gov/Pub517. What's New Tax relief legislation. Recent legislation pro- vided certain tax-related benefits, including the election to use your 2019 earned income to fig- ure your 2020 earned income credit. See Elec- tion to use prior-year earned income for more information. Credits for self-employed individuals. New refundable credits are available to certain self-employed individuals impacted by the coro- navirus. See the Instructions for Form 7202 for more information. Deferral of self-employment tax payments under the CARES Act. The CARES Act al- lows certain self-employed individuals who were affected by the coronavirus and file Schedule SE (Form 1040), to defer a portion of their 2020 self-employment tax payments until 2021 and 2022. -
Anti-Avoidance and Tax Laws: a Case of Fiji
International Journal of Business and Social Research Volume 09, Issue 03, 2019: 01-20 Article Received: 03-07-2019 Accepted: 28-04-2019 Available Online: 22-07-2019 ISSN 2164-2540 (Print), ISSN 2164-2559 (Online) DOI: http://dx.doi.org/10.18533/ijbsr.v9i3.1165 Anti-Avoidance and Tax Laws: A Case of Fiji Shivneil Kumar Raj1, Mohammed Riaz Azam2 ABSTRACT The pervasiveness of tax avoidance is undoubtedly linked to the tax policies of any country. In Fiji, residents for tax purpose have to disclose income from all sources within and outside Fiji whereas non- resident has to disclose income derived from sources in Fiji. Fiji has a comprehensive tax system put in place with tax laws continued to be amended to curb any loopholes in the system so that everyone pays their fair share of tax. Thus, this research paper applied document analysis methodology. The objective of this research was to highlight Fiji’s position on tax avoidance and how has Fiji addressed such issues identified in Base Erosion Profit Shifting (BEPS). Furthermore, the paper has discussed, Fiji’s tax laws relating to anti-avoidance and provide recommendations to further strengthen and protect Fiji’s tax base from being eroded away through various schemes or arrangements that taxpayer’s might indulge into for the purpose of paying less tax or avoiding tax. The findings indicated that Fiji’s position on tax avoidance issues has remained firm, pro-active and have made substantial progress in regulatory framework and in tax compliance culture. Keywords: Tax, Tax Avoidance, Tax Evasion, Anti-Avoidance, BEPS and Fiji Income Tax Act. -
You Have Many Options for Filing Your Tax Return and Receiving Your Refund
2018 TAX SEASON TAX REFUND OPTIONS You have many options for filing your tax return and receiving your refund. Of the options available to you, there are ways to obtain your refund without extra fees. Please see below for additional information. IRS DIRECT OPTIONS REFUND TRANSFER OPTIONS BANK FEES No Yes1 PAYMENT OF TAX PREP Paid directly to preparer Can be deducted from refund 1. Paper Return FILING OPTIONS E-File 2. E-File 1. Bank issued check from tax office 1. IRS issued check sent U.S. mail2 2. Bank direct deposit to your account2 DISBURSEMENT OPTIONS 2. IRS direct deposit to your account2 3. Walmart Direct2Cash3 4. Netspend® Visa® Prepaid Card4 PAPER RETURN FEDERAL IRS estimates within 6 weeks5 Not available REFUND TIMING E-FILE FEDERAL REFUND TIMING Within 21 days of filing, but not earlier than Feb. 15 if tax return includes EITC or ACTC5 1. Consult your tax preparer for the specific amount of this fee and when it will be assessed. 2. It may take additional time for your financial institution to post the refund to your account or for mail delivery. 3. Available at participating Walmart locations for disbursements up to $7,500. An additional one-time $7.00 fee applies. 4. Available at participating tax offices. The Netspend® Visa® Prepaid Card is issued by Republic Bank & Trust Company, member FDIC pursuant to a license from Visa U.S.A. Inc. Netspend®, a TSYS® Company, is a registered agent of Republic Bank & Trust Company. A $5 Monthly Fee will begin upon first load of funds. -
Income Tax (Amendment) Bill 2016 – Bill No
PROCEEDINGS AND DEBATES OF THE NATIONAL ASSEMBLY OF THE FIRST SESSION (2015-2017) OF THE ELEVENTH PARLIAMENT OF GUYANA UNDER THE CONSTITUTION OF THE CO-OPERATIVE REPUBLIC OF GUYANA HELD IN THE PARLIAMENT CHAMBER, PUBLIC BUILDINGS, BRICKDAM, GEORGETOWN 59TH Sitting Friday, 6TH January, 2017 Assembly convened at 2.44 p.m. Prayers [Mr. Speaker in the Chair] PUBLIC BUSINESS GOVERNMENT BUSINESS BILLS – Second Readings INTOXICATING LIQUOR LICENSING (AMENDMENT) BILL 2016 – BILL No. 32/2016 A BILL intituled: “AN ACT to amend the Intoxicating Liquor Licensing Act.” [Minister of Finance] Mr. Speaker: Hon. Members, I must begin by acknowledging our late start and apologising for that. There are two matters which I would like to comment on. First of all, it is to say to Hon. Members, in relation to the information which is to be supplied to questions raised during the debate, that having looked at what is required of us in relation to dissemination of the questions, of the answers to the questions raised, we are proposing that the answers be disseminated by way of soft copy and that hard copy be provided to the questioner. It is proving financially laborious. It will prove that way if we were to supply hard copies of all the answers to all the questions to every Hon. Member in this House. I repeat, we will provide the questioner with the hard copy 1 and to all other Hon. Members we will supply soft copies of the answers. I hope that will prove satisfactory to Hon. Members. Secondly, Hon. Members, the two Chief Whips and I have had a conversation on the progress of our work. -
Air Departure Tax: Who Benefits? Analysis for Scottish Policymakers
air departure tax: who benefits? analysis for scottish policymakers fellow travellers air departure tax: who benefits? About Fellow Travellers fellowtravellers.org Fellow Travellers is a not-for-profit, unincorporated association campaigning for fair and equitable solutions to the growing environmental damage caused by air travel. We aim to protect access to reasonable levels of flying for the less well-off, whilst maintaining aviation emissions within safe limits for the climate. About the authors Leo Murray is the founder of the Free Ride campaign and Director of strategy at climate change charity 10:10. Twitter @crisortunity Charlie Young is an independent researcher with a background in economics and climate change. He focuses on new economics and analyses the socio- economic impacts of policy interventions. Twitter @CMaxwellYoung Acknowledgements This paper was produced with the kind support of Scottish Green Party MSPs. We would also like to thank statisticians at Transport Scotland, HMRC and the CAA for their help compiling and making sense of the data that informs this analysis. Permission to share This document is published under a creative commons licence: Attribution-NonCommercial-NoDerivs 2.0 UK http://creativecommons.org/licenses/by-nc-nd/2.0/uk/ This paper was first published in June 2017. introduction This paper explores the clearest dimensions of the distributional impacts of the Scottish Government’s planned 50% cut in air passenger taxes, asking the question: who benefits? Our analysis of Civil Aviation Authority (CAA) Passenger Survey data from Scottish airports reveals that this £160m+ annual tax giveaway will predominantly go to line the pockets of wealthy frequent flyers and corporations, while the majority of Scots will lose out. -
Travel Information
Travel Information Visa To enter Indonesia, you are required to possess a passport valid for at least six months from the date of arrival and have proof of return or onward ticketing. Most tourists can obtain a Visa on Arrival (VOA), costs are US$35 for a 30 day stay, or US$15 for a 7 day stay. For some countries there is an additional visa fee. Payment is by cash at the immigration desk upon arrival at the International Bali or Jakarta airport. For some countries this visa-on-arrival does not apply, and people need to apply for a tourist visa in their country of origin before traveling. We highly recommend that you contact your local Indonesian Consulate or Embassy to check requirements for travelers of your nationality and/or passport that you will be traveling on. Vaccinations Please get advice from your local medical center. For some parts of Indonesia malaria prophylactics are recommended as well as booster injections for intestinal diseases and hepatitis A and B. While onboard the Seven Seas, we ensure you will run no risk of "traveler's diseases" as the food is prepared with a high degree of hygiene and all the drinking water comes from bottles. Please ensure your medical insurance covers your vacation. Currency, Cards, Cash The local currency is the Indonesian Rupiah (IDR). Most hotels and restaurants in Bali accept credit cards, but it's always helpful to have some local currency to hand. On Bali there are plenty of ATM cash machines that service most foreign bank cards, most common are those servicing cards with the Cirrus and Maestro logos.