Scope of SST and SST Cases S. Saravana Kumar
|
|
- Bernadette Holmes
- 5 years ago
- Views:
Transcription
1 Scope of SST and SST Cases S. Saravana Kumar
2 Sales Tax and Service Tax- (1) Sales Tax Bill 2018 (2) Service Tax Bill 2018 (3) Proposed model by Customs on
3 Scope of the Proposed Sales Tax Clause 8- Sales tax is a tax charged and levied on all taxable goods: (a) Manufactured in Malaysia by a registered manufacturer and sold, used or disposed by him; or (b) Imported into Malaysia by any person. No sales tax is charged on: (a) Goods listed under the Proposed Sales Tax (Goods Exempted From Sales Tax) Order; (b) Certain manufacturing activities that are exempted by Minister of Finance through Proposed Sales Tax (Exemption From Registration) Order.
4 Registration for Sales Tax Clause 12, registration requirement: a) taxable goods manufacturers are required/ liable to be registered when sales value of taxable goods has exceed RM500,000 for 12 months period. b) manufacturers who carry out sub-contract work on taxable goods where Value of work performed exceeds RM500,000 for 12 months periods. (Taxable goods belonging to a registered manufacturer, non registered manufacturer and manufacturer in special area (FIZ and LMW). Computation of registration threshold is based on: I. historical method (total value of taxable goods in that month and 11 months immediately preceding the month); and II. future method (total value of taxable goods in that month and 11 months immediately succeeding the month). Registered person would be known as Registered Manufacturer.
5 Timeline for Registration for Sales Tax Clauses 12 and 13, registration requirement: a) Liability to register at the end of the month after the Sales Tax Act is in force. b) Liability to submit application for registration to the DG by the end of the following month of (a) above. c) DG shall register the manufacturer with effect from the first day of the month following the month in (b) above. 1 Sep Sep Oct Nov 2018 Act comes into force Liability to register Liability to submit application DG to register the manufacturer 25 August August Sep Oct 2018
6 Scenario: SENATE DOES NOT PASS THE BILLS Bill passed by Dewan Rakyat Bill sent to Senate but not passed Presented for royal assent End of Sep 2018 Act comes into force
7 Registration for Sales Tax Voluntary registration option for: a) taxable goods manufacturers below threshold. b) Persons who are exempted from registration. Manufacturers of non taxable gods are not eligible for voluntary registration. Exemption from registration would be given to: (a) manufacturer below threshold (b) sub-contractor manufacturer below threshold (c) Manufacturer of non taxable goods Manufacturing activities given exemption including: 1. Tailoring 2. Jeweller, optician 3. Installation and incorporation of goods into building
8 Proposed Exemption by Customs Proposed Sales Tax (Goods Exempted from Sales Tax) Order 2018 Goods such as live animals, unprocessed food, vegetables, medicines, machinery, chemical etc. Proposed Sales Tax (Person Exempted From Sales Tax) Order 2018 Schedule A: Class of person Rulers, Federal or State Government, Local Authority, Inland Clearance Depot and Duty Free Shops Schedule B: Manufacturer of specific non taxable goods Exemption of sales tax on acquisition of raw materials, components, packaging etc. Schedule C: Registered manufacturer Exemption of sales tax on acquisition of raw materials, components, packaging etc. to be used in manufacturing of taxable goods (replacing CJ5, CJ5A, CJ5B)
9 Scope of Service Tax- Proposed Service Tax Act 2018 Clause 7, service tax is charged and levied on: a) Taxable service b) Provided in Malaysia c) By a registered person in carrying on his business. Not chargeable on imported service and exported service. Registration if taxable service exceeds RM500,000 (historical and future method). Proposed rate at 6% (provision of service or charge card at RM25)
10 LIST OF PROPOSED TAXABLE SERVICES NO MARCH st SEPT 2018 ESTABLISHMENT THRESHOLD SERVICE PROVIDER TAXABLE SERVICES THRESHOLD 1. Hotel >25 rooms Accommodation: hotel, inns, lodging house, service apartment, homestay and any other similar establishment. All services including sale of food, drinks and tobacco products. RM 500, Restaurant in hotel >25 rooms 3. Restaurant in hotel 4. Restaurant outside hotel <25 rooms and threshold exceed RM300,000 RM3,000, Operator of restaurant, bar, snackbar, canteen, coffee house or any place which provides food and drinks eat-in or take-away exclude canteen in an educational institution or operated by a religious institution or body. 2.Caterer. 1.Food court operator. All services including prepared or served food or drinks; and sale of tobacco products, alcoholic and non-alcoholic beverages. RM 1,000, Night club No threshold 6. Private club RM300,000 Private club 1. Night club, dance hall, cabaret 2. 1 st, 2 nd or 3 rd class public house or 1 st or 2 nd class beer house 3. Health or wellness centre 4. Massage parlour or similar places All services including sale of food, drinks and tobacco products. RM 500,000 All services including sale of food, drinks and tobacco products. RM 500, Golf club and driving range No threshold Golf club and driving range All services including sale of food, drinks and tobacco products. RM 500, Private hospital (on ward and food charges only) RM300,000 Not taxable service
11 NO MARCH st SEPT 2018 ESTABLISHMENT THRESHOLD SERVICE PROVIDER TAXABLE SERVICES THRESHOLD Insurance (B2B only) Telecommunication and Paid-TV No threshold Insurer or takaful operator Telecommunication and paid television service provider 1. General insurance or takaful B2B and general insurance or takaful B2C excluding medical insurance or takaful 1. Excludes a. Insuring or takaful coverage of risks relating to the transport of passengers or goods outside Malaysia b. Insuring or takaful coverage of risks incurred on granting credit relating to the export of goods, services or investments outside Malaysia c. Insurance contract or takaful certificate to cover risks outside Malaysia 1. Telecommunication and relatedservices excluding provisions of services to another telco provider. 2. Paid television broadcasting services RM 500,000 RM500, Customs agent Customs agent Services of clearing goods from customs control RM500, Advocates and solicitors Advocates, solicitors and syarie lawyers 13. Public accountant Public accountant 14. Surveyors including registered valuers, appraisers or estate agents Surveyors including registered valuers, appraisers or estate agents Legal services and other charges in connection to such services. Accounting, auditing, book keeping, consultancy or other professional services and other charges in connection to such services. Surveying services including valuation, appraisal, estate agency or professional consultancy services and other charges in connection to such services. RM500,000 RM500,000 RM500, Profession al engineer Professional engineer Engineering consultancy or other professional services and other charges in connection to such services. RM500,000
12 NO MARCH st SEPT 2018 ESTABLISHMENT THRESHOLD SERVICE PROVIDER TAXABLE SERVICES THRESHOLD 16. Architect Architect 17. Manageme nt services 18. Consultancy 19. Employment agency Management services excluding such services provided by: 1. the developer, joint management body or management corporation to the owners of a building held under a strata title; or 2. asset and fund managers Consultancy services excluding research and development companies Employment agency Architectural services including professional consultancy services and other charges in connection to such services. Management services and other charges in connection to the provision of management services including project management or project coordination Professional consultancy services and other charges in connection to such services excluding: 1. Consultancy services relating to medical and surgical treatment provided by private clinics or specialist clinics; or 2. consultancy services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia Employment services excluding 1. secondment of employees or supplying employees to work for another person for a period of time; or 2. employment outside Malaysia RM500,000 RM500,000 RM500,000 RM500,000 RM150, Private agency Private agency 21. Parking operator Parking operator Provision of guards or the protection or security of person, property or business excluding such services to guard or protect the above which is situated outside Malaysia Provision of parking spaces for motor vehicles where parking charges are imposed RM500,000 RM500,000
13 NO MARCH st SEPT 2018 ESTABLISHMENT THRESHOLD SERVICE PROVIDER Motor vehicles service or repair Courier service operator 24. Hire and drive car RM150,000 RM300,000 Operator of motor vehicle service or repair centre or provider of motor vehicle service or repair Courier service operator Hire-and-drive passenger motor vehicle and hire-passenger motor vehicle licensed by Land Public Transport Commission, Commercial Vehicles Licensing Board Act 1987 and Tourism Vehicles Licensing Act 1999 TAXABLE SERVICES Provision of general servicing, engine repairs and tuning, changing, adjusting and fixing of parts, wheel balancing, wheel alignment or body repairs including knocking, welding or repainting of motor vehicles. Courier delivery services for documents or parcels not exceeding 30 kilograms each excluding such services for documents or parcels: i. from a place outside Malaysia to a place outside Malaysia; ii. from a place within Malaysia to a place outside Malaysia; or iii. from a place outside Malaysia to a place within Malaysia and includes the provision of courier delivery services within Malaysia that forms parts of the service referred to in subparagraphs (ii) and (iii)where the service is provided by the same person Provision of hire-and-drive or hire-passenger motor vehicle services including hire of passenger motor vehicle with or without chauffeur THRESHOLD RM500,000 RM500,000 RM500, Veterinary Not taxable service 26. Advertising Advertising Provisions of all advertising services excluding provision of such services for promotion outside Malaysia RM500,000
14 NO MARCH st SEPT 2018 ESTABLISHMENT THRESHOLD SERVICE PROVIDER TAXABLE SERVICES THRESHOLD Credit card or charge card services No threshold Credit card or charge card services provider regulated by Bank Negara Malaysia Betting and gaming provider involving bettings, sweepstakes, lotteries, gaming machines or games of chance Transmission and distribution of electricity provider Airline operator licensed under section 35 of Malaysian Aviation Commission Act 2015 [Act 771] or air service permit under section 36 of Malaysian Aviation Commission Act 2015 Information technology (IT) services provider Provision of credit card or charge card services through the issuance of a principal credit card, principal charge card, supplementary credit card or supplementary charge card, whether or No not annual subscription or fee is imposed threshold excluding fuel card and charge card in a closed community e.g. education institution or a sports club by its students or members 1. Betting and gaming services involving bettings, sweepstakes, lotteries, gaming machines or games of chance. 1. Conducting tournaments involving bettings, RM 500,000 sweepstakes, lotteries, gaming machines or games of chance. 1. Conducting or allowing the conduct of a card game or any other game by the casino operator Provision of electricity to any domestic consumer excluding for the first 600 kwh for a minimum RM 500,000 period of twenty-eight days per billing cycle consumed by that consumer Domestic passenger air transport service and all services in connection with such services excluding the air transport route as specified RM 500,000 under the Rural Air Services Agreement All types of IT services excluding: 1. sale of goods in connection with the provision of IT services; 2. IT services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia. RM 500,000
15 CASES ON SST ABC Sdn Bhd v DG of Customs (Customs valuation for sales tax)
16 ABC Sdn Bhd v DG of Customs Customs stance For sales tax valuation, Customs used the excise duty valuation method under Excise Act to value goods Excise method includes A&P expenses By using the excise method, A&P expenses were added to value of goods Upon adjustment of value, Customs issued bill of demand
17 Our view Sales tax valuation is governed by Sales Tax (Rules of Valuation) Regulations and the method is transaction value of the goods, not the excise method. If the transaction value could not be used, there are other methods under the Regulations to be used i.e. value of identical goods and similar goods The Regulations requires the Customs to give opportunity to the taxpayer to satisfy that the value is correct. Customs is also required to give its grounds when adjusting the value, of which were not performed by the Customs Existence of domestic remedy does not preclude taxpayer from filing judicial review, due to the operation of Section 141N of Customs Act and Section 67 of Sales Tax Act
18 High Court and Court of Appeal s view It is the Customs internal practice to apply the excise value method in uplifting the price of goods for sales tax purposes Sales tax valuation must be based on the Sales Tax Regulations, and not the Excise Act Uplift of value of goods for sales tax purposes by incorporating advertising and marketing expenses is without legal basis
19 Ketua Pengarah Kastam v Kenwood Electronics Sdn Bhd Sales tax issue for LMW
20 Defendant (KEM) buys goods from 2 LMWs: a) KETM; and b) Montech Licensed under Sections 65 & 65A of the Customs Act Plaintiff: Alleged that D has underdeclared value of goods removed from LMWs Sought to recover from D arrears of import duties and sales taxes underpaid Defendant: Contended that it did not bear burden or liability to pay import duties and sales tax. FACTS Defendant: Also contended that there was no under-declaration of value on goods removed from LMWs.
21 ISSUES Who bears the burden of paying short paid import duty and the sales tax on goods removed from LMW?
22 D was not liable to pay sales tax in respect of goods removal from an LMW. LMW licensees (KETM & MASB) bears responsibility for payment of import duty and sales tax on goods removed from LMW (Regulation 29 of Customs Regulations 1977). DECISION Value relied by Customs to prove under declaration of value and short payment of import duties and sales tax was unreliable. Customs relied on 2 different invoices referring to 2 different goods and failed to call relevant witnesses to prove actual value of goods.
23 Everise Sprint (M) Sdn Bhd v MOF Remission of sales tax and import duties by MOF
24 Appellant: In the business of buying and selling used prime movers Bought 69 units from Scania Malaysia, exported from Scania UK Appellant: Paid import duties and sales tax based on invoices issued by forwarding agents after Customs clearance Customs: Released prime movers after providing clearance Conducted audit on Scania Malaysia and discovered shortfall Sought recovery of short-paid taxes form Appellant FACTS Appellant applied for remission of duty and tax from MOF under S.14A Customs Act and S.33 Sales Tax Act MOF refused request and Appellant filed JR.
25 ISSUE Whether the appellant was the importer and whether it is possible to impose liability on two parties at the same time (Appellant & Scania Malaysia)?
26 Demand on two persons for the same short-paid taxes created ambiguity and serious doubt as to tax liability tax statutes are to be interpreted strictly with no intendment - absurd and unjust to impose liability on the appellant as well as Scania Malaysia. DECISION Decision premised on wrong appreciation of facts and failure to consider relevant facts must be quashed. Customs failed to consider some relevant facts and considered irrelevant facts decision tainted with illegality
27 Royalty: Customs valuation for sales tax purpose (Levi Strauss and U Sdn Bhd v DG of Customs) Customs stance Royalty paid by licensees to foreign license holders to be added to transaction value. Even if there is separate sale agreement and royalty agreement, royalty is seen as a condition of sale If there is a reference to sale of goods in royalty agreement, the royalty must be incorporated
28 Our view and Court s view Even if royalty agreement makes references to sale of goods, it does not mean royalty should beadded Royalty must be directly paid in consideration for the sale of the goods In Levi Strauss v Customs and U v Customs, our Courts held that: The royalties paid by the taxpayer were not a condition to sell the products in Malaysia but to enable the exploitation the trademarks and licensing rights granted to the taxpayer. Additionally, the taxpayer had no contractual requirement to appoint related parties to manufacture the products. Procurement was the taxpayer s sole discretion based on commercial reasons
29 Decision of the High Court Transaction value can be adjusted by adding royalties paid in respect of goods imported, if it forms the condition of the sale of the goods to Malaysia. Customs allegation that the royalties were a condition of the sale of the products was not supported by evidence Customs allegation that the royalties were a condition of the sale of the products was not supported by evidence Our courts recognise that condition of sale has a settled legal meaning and that the words are unambiguous. In its usual meaning, a condition is a term which, without being the fundamental obligation imposed by the contract, is still of such vital importance that it goes to the root of the transaction Rather than creating a complex series of tests, courts preferred on the common law and sales of goods law to determine whether royalties are paid as a condition of sale. Hence, the courts have rejected the economic realities test advanced by Customs in the previous cases
30 Power Root (M) Sdn Bhd v Director General of Customs [2014] 2 MLJ 271 Tariff classification
31 The Applicant manufactured certain drinks ('the goods') which the respondent classified as attracting a sales tax of 10%. The Applicant were of the view the goods were only liable to a 5% sales tax However, in view of the Respondent's decision, the Applicant paid the sales tax at the rate of 10% and then appealed against the Respondent's decision to the Customs Appeal Tribunal which dismissed their appeal The Applicant then appealed to the High Court which found in their favour. The Court of Appeal unanimously dismissed the respondent's appeal against the High Court's decision. FACTS The Applicant then appealed to the High Court which found in their favour. The Court of Appeal unanimously dismissed the respondent's appeal against the High Court's decision. The Applicants wrote to the Respondent requesting for the extra 5% sales tax it had collected to be refunded to them. The Respondent refused the request saying there was no order of court directing the refund to be made.
32 ISSUE Whether the Applicants are entitled for a refund pursuant to the High Court and Court of Appeal s orders?
33 HC: Sales tax is charged on the manufacturer, which are the applicants. The respondent alleges that the sales tax overpaid by the applicants was 'passed on' to the consumers and therefore if they were to refund the sums to the applicants, the applicants would be unjustly enriched. DECISION On the contrary, it is the respondent who will be unjustly enriched if they were permitted to retain the ultra vires tax. Once the law is declared ultra vires, the respondent has no right to retain such taxes collected. Article 96 of the Federal Constitution of Malaysia states that no tax or rate shall be levied by or for the purposes of the Federation except, by or under the authority of federal law
34 DECISION The respondent's assertion that for the reason the illegally collected taxes are 'passed on' to the end users therefore relieves them of their obligation for restitution, is simply unfounded. In the first place, the respondent has no right to retain illegally collected taxes and the applicants should have recourse to restitution as of right. It would be a breach of fundamental constitutional principles to permit the respondent to retain illegally collected taxes.
35 OTHER ISSUES
36 Retrospective imposition of sales tax and service tax Customs stance When challenging any past sales tax or service tax return, bills of demand will be issued with penalties Companies must settle the bills of demand and penalties within 28 days Directors will be prohibited from travelling for failure of payment
37 Our view Customs must state legal basis for raising time barred bills of demands Legal action can be commenced against Customs including a stay order If Customs cannot justify or acts arbitrarily A stay of travel restriction notice was be sought from High Court if the director has no plans to leave Malaysia
38 APPEAL PROCESS FOR SST Application for review by the DG Customs Appeal Tribunal Judicial Review
39 THANK YOU!
The Sales Tax Act 2018 and Service Tax Act 2018 received Royal Assent on 24 August 2018 and were gazetted on 28 August 2018.
REINTRODUCTION OF SERVICE TAX The Sales Tax Act 2018 and Service Tax Act 2018 received Royal Assent on 24 August 2018 and were gazetted on 28 August 2018. The Sales Tax and Service Tax Acts provide for
More informationSST ROADSHOWS BY YEOH CHENG GUAN DATE : 25 AUGUST 2018 VENUE : SENG PENG HALL OF WISMA CHINESE CHAMBER, KUALA LUMPUR
SST ROADSHOWS BY YEOH CHENG GUAN DATE : 25 AUGUST 2018 VENUE : SENG PENG HALL OF WISMA CHINESE CHAMBER, KUALA LUMPUR SALES AND SERVICE TAX (SST 2.0) Sales tax and Service tax (SST) 31 st July 2018 7&8
More informationSales Tax and Service Tax ( SST ) Framework Deloitte Analysis and Views
Sales Tax and Service Tax ( SST ) Framework Deloitte Analysis and Views Overview The proposed taxes are conceptually a re-introduction of the Sales Tax and Service Tax that existed prior to the introduction
More informationMalaysia Sales and Service Tax (SST) update seminar Balancing today s demands with tomorrow s opportunities 24 August 2018
Malaysia Sales and Service Tax (SST) update seminar Balancing today s demands with tomorrow s opportunities 24 August 2018 Agenda SST What we know today Sales Tax Service Tax SST transition strategy Repeal
More informationTRANSITIONAL GUIDE TRANSITIONAL RULES. Published by: Royal Malaysia Customs Department Sales & Service Tax Division Putrajaya
TRANSITIONAL GUIDE TRANSITIONAL RULES Published by: Royal Malaysia Customs Department Sales & Service Tax Division Putrajaya 5 September 2018 Publication Date: 5 September 2018. The Guide on Transitional
More informationClient Alert 23 July 2018
Tax, Trade and Wealth Management Kuala Lumpur Client Alert 23 July 2018 Proposed Sales and Service Tax ("SST") Implementation Framework On 16 July 2018, the Minister of Finance announced that SST will
More informationGUIDE ON: ACCOMMODATION
SERVICE TX 2018 GUIDE ON: CCOMMODTION Published by : Royal Malaysian Customs Department Internal Tax Division Putrajaya 7 September 2018 Publication Date: 7 September 2018. The Guide on ccommodation at
More informationDirector General s Decision: ( )
DECISION BY DIRECTOR GENERAL OF ROYAL MALAYSIAN CUSTOMS 1. Small Office Home Office (SOHO) The classification of residential property will be based on the design features and essential characteristics
More informationALBANIA TAX CARD 2017
ALBANIA TAX CARD 2017 TAX CARD 2017 ALBANIA Table of Contents 1. Individuals 1.1 Personal Income Tax 1.1.1 Tax Rates 1.1.2 Taxable Income 1.1.3 Exempt Income 1.1.4 Deductible Expenses 1.2 Social Security
More informationGST TREATMENT ON MANUFACTURING AND RETAIL SECTOR
GST TREATMENT ON MANUFACTURING AND RETAIL SECTOR Venue : KLSFEA Shah Alam Date : 26 February 2014 Organised by: KLSFEA Presenter: Sabariah Md Yusof ROYAL MALAYSIAN CUSTOMS FIZ & LMW Concept Current treatments
More informationVAT Tax & Duty Manual Index
VAT Tax & Duty Manual Index This document was created June 2017 to reflect that the VAT Tax and Duty Manual (TDM) has been restructured. The lists the subjects covered in the manual and indicates the previous
More informationVAT Tax and Duty Manual Index
VAT Tax and Duty Manual Index This document was created June 2017 to reflect that the VAT Tax and Duty Manual (TDM) has been restructured. The lists the subjects covered in the manual and indicates the
More informationChapter 16 Indirect Taxation
Chapter 16 Indirect Taxation www.pwc.com/mt/doingbusiness Doing Business in Malta INDIRECT TAXES IN MALTA Value added tax (VAT) is charged on supplies of goods and services made in Malta, on intra-community
More informationThis is an unofficial translation
Federal Decree-Law No. (8) of 2017 on Value Added Tax We, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates, Having reviewed the Constitution, Federal Law No. (1) of 1972 on the Competencies
More informationUPDATE ON AMENDMENTS TO CGST ACT, 2017
UPDATE ON AMENDMENTS TO CGST ACT, 2017 Dear Person, August 31, 2018 TEAM TRD An amendment to CGST Act, 2017 has been introduced on 29 th August, 2018 with the following objective by The Central Government:-
More informationIndirect tax issues in the Hotel and Tourism Industry. 10 December 2011
Indirect tax issues in the Hotel and Tourism Industry Parind Mehta 10 December 2011 Contents 1 2 Background Issues for consideration under Service tax laws 3 4 Issues for consideration under VAT laws Likely
More informationIntroduction. Choose the language your prefer.
The United Arab Emirates Federal Decree-Law No. (8) of 2017 on the Value Added Tax Law August 2017 Introduction This document is an English version of The United Arab Emirates Federal Decree-Law No. (8)
More informationCONSOLIDATED TO 1 DECEMBER 2014 LAWS OF SEYCHELLES
CONSOLIDATED TO 1 DECEMBER 2014 LAWS OF SEYCHELLES VALUE ADDED TAX ACT [1st January, 2013] Act 35of 2010 Act 3 of 2012 Act 13 of 2012 S.I. 62 of 2012 S.I. 65 of 2012 S.I. 33 of 2013 S.I. 34 of 2013 S.I.
More informationAct 8 Local Governments (Amendment) (No. 2) Act THE LOCAL GOVERNMENTS (AMENDMENT) (No. 2) ACT, 2008.
ACTS SUPPLEMENT No. 5 7th July, 2008. ACTS SUPPLEMENT to The Uganda Gazette No. 35 Volume CI dated 7th July, 2008. Printed by UPPC, Entebbe, by Order of the Government. Act 8 Local Governments (Amendment)
More information[CAP 208 R.E. 2002] BUSINESS LICENCING ACT MISCELLANEOUS AMENDMENT 2013 FIRST SCHEDULE (Section 8) Kiambatisho I
THE UNITED REPUBLIC OF TANZANIA [CAP 208 R.E. 2002] BUSINESS LICENCING ACT MISCELLANEOUS AMENDMENT 2013 FIRST SCHEDULE (Section 8) Kiambatisho I S/N COLLUMN I COLLUMN II PRINCIPAL SUBSIDIARY BUSINESS CATEGORY
More informationVAT Deduction Exclusion Decree ( DED ) and Private use cars 2016
VAT Deduction Exclusion Decree ( DED ) and Private use cars 2016 December 2016 www.meijburg.nl 1 Table of Contents 1 Main features and methodology of the DED... 3 2 Staff benefits... 4 2.1 The canteen
More informationANTIGUA AND BARBUDA - TAX STRUCTURE
ANTIGUA AND BARBUDA - TAX STRUCTURE Tax Type Tax Base Tax Rate Method of Application Exemptions and Deductions Travel Tax Entertainment Tax A tax payable on every ticket issued for travel originating in
More informationTobacco Advertising Prohibition Act 1992
Tobacco Advertising Prohibition Act 1992 Act No. 218 of 1992 as amended This compilation was prepared on 17 June 2004 taking into account amendments up to Act No. 148 of 2003 The text of any of those amendments
More informationV A T N e w s l e t t e r
V A T N e w s l e t t e r VAT newsletter for the not-for-profit sector Summer 2014 HMRC Compliance Checks - Relevant Charitable Purpose Certificate We have been made aware that HMRC Charities Team is making
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON CONSTRUCTION INDUSTRY
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON CONSTRUCTION INDUSTRY TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATION OF THE INDUSTRY... 1 FREQUENTLY
More informationMH CHEONG & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS
Vol. 1 ISSUE 1 October 98 1999 MALAYSIAN BUDGET COMMENTARY The Malaysian Prime Minister and First Finance Minister, Dato Seri Dr Mahathir Bin Mohamad delivered his 1999 budget Statement to Parliament on
More informationBefore arranging your travel please make sure it is the most cost effective solution and check with your manager that it is essential.
4.3 EXPENSES POLICY This Policy is non contractual. 1.1 General Introduction This document looks at general travel and subsistence policy and relates to out of pocket expenses incurred as result of the
More informationBUDGET 2016 PROSPERING THE RAKYAT
BUDGET 2016 PROSPERING THE RAKYAT Selected Summary of Malaysia s Tax Budget 2016 CHANGES AFFECTING INDIVIDUAL Review Tax Rate for Individual Resident individual taxpayer: Income tax rate be increased between
More informationLegal Perspective: Analysis of recent Director General s Decisions & Guidelines. Yuvaraj Sugapathy 19 May 2016
Legal Perspective: Analysis of recent Director General s Decisions & Guidelines Yuvaraj Sugapathy 19 May 2016 Agenda 1. Sources of Law 2. Primary Legislation vs Subsidiary Legislation 3. DG s Decisions
More informationMalaysian GST: Turning Promises into Hard Realities by April March 2014 Host: Robert Tsang Presenter: Kah Seong Fan
Q&A Report Malaysian GST: Turning Promises into Hard Realities by April 2015 27 March 2014 Host: Robert Tsang Presenter: Kah Seong Fan 1. Does the Goods and Services Tax (GST) identification number of
More informationTime allowed : 3 hours Maximum marks : 100. Total number of questions : 8 Total number of printed pages : 6
: 1 : Roll No... Time allowed : 3 hours Maximum marks : 100 Total number of questions : 8 Total number of printed pages : 6 NOTE : All references to sections mentioned in Part-A of the Question Paper relate
More informationCity of Scottsbluff, Nebraska Monday, September 19, 2016 Regular Meeting
City of Scottsbluff, Nebraska Monday, September 19, 2016 Regular Meeting Item Resolut.2 Council to consider an Ordinance providing for a new 1 ½% restaurant occupation tax, effective January 1, 2017 (second
More informationTRANSPORT TRAINING ACT Sutton Road ACT
THIS AGREEMENT is made the day of 2 BETWEEN THE ACT REGIONAL TRANSPORT & DISTRIBUTION INDUSTRY TRAINING COUNCIL INCORPORATED ("the Council") of the first part AND ("the hirer") of the second part INTRODUCTION
More informationTAX MARCH 2016 TAXATION MARCH 2016 SUGGESTED SOLUTION. Answer 1 PL Adjustment
TAXATION MARCH 2016 SUGGESTED SOLUTION Answer 1 PL Adjustment Musa Engineering Sdn Bhd Tax computation for the year of assessment 2015 Add (+) Ded (-) Note 000 000 000 Business income Profit before taxation
More informationTHE INTEGRATED GOODS AND SERVICES TAX (IGST) ACT, 2016
THE INTEGRATED GOODS AND SERVICES TAX (IGST) ACT, 2016 IGST Act, 2016 11 Chapters 33 Sections +91-7666619356 milindkale@mkca.co.in CHAPTER- I PRELIMINARY Section 1: Short title, extent and commencement
More informationGUIDE ON: MOTOR VEHICLE SERVICES OR REPAIR CENTRE
SERVICE TAX 2018 GUIDE ON: MOTOR VEHICLE SERVICES OR REPAIR CENTRE Published by: Royal Malaysian Customs Department Internal Tax Division Putrajaya 24 August 2018 Publication Date: 24 August 2018. Copyright
More informationMaven Legal Advocates & Consultants BRIEF OF FEW CHANGES MADE IN SERVICE TAX BY FINANCE ACT, 2012, APPLICABLE FROM 1, JULY, 2012
BRIEF OF FEW CHANGES MADE IN SERVICE TAX BY FINANCE ACT, 2012, APPLICABLE FROM 1, JULY, 2012 Budget has unhered a new system of taxation of services known as Negative List Approach. Till now services of
More informationPapua New Guinea Tax Profile
Papua New Guinea Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: September 2016 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation
More informationPROFESSIONAL EXAMINATIONS INTERMEDIATE LEVEL PERSONAL TAXATION. Date
CHARTERED TAX INSTITUTE OF MALAYSIA (225750 T) (Institut Percukaian Malaysia) PROFESSIONAL EXAMINATIONS INTERMEDIATE LEVEL PERSONAL TAXATION JUNE 2018 Student Registration No. Desk No. Date Examination
More informationGST SEMINAR: IMPLEMENTATION OF GST AND BUSINESS PREPARATION
GST SEMINAR: IMPLEMENTATION OF GST AND BUSINESS PREPARATION 1 Briefing Agenda 1. Supplies Spanning GST 2. Non Reviewable Contract 3. Special Refund 4. Registration 5. Business Preparation for GST 2 1 3
More informationGOODS & SERVICES TAX / IDT UPDATE 39
GOODS & SERVICES TAX / IDT UPDATE 39 Power to issue show cause notice The Central Government vide Circular No. 31/05/2018-GST dated 9 th February, 2018 has clarified the monetary limits up to which the
More informationSOUTH AFRICAN REVENUE SERVICE
SOUTH AFRICAN REVENUE SERVICE INTERPRETATION NOTE NO. 41 (ISSUE 2) DATE: 31 March 2008 ACT: SECTION: SUBJECT: VALUE-ADDED TAX ACT, NO. 89 OF 1991 (the VAT Act) SECTIONS 1, 8(13), 8(13A), 9(3)(e), 16(3)(a),
More informationPaper P6 (MYS) Advanced Taxation (Malaysia) Friday 7 December Professional Level Options Module
Professional Level Options Module Advanced Taxation (Malaysia) Friday 7 December 2012 Time allowed Reading and planning: Writing: 15 minutes 3 hours This paper is divided into two sections: Section A BOTH
More informationThe Start-up Brief. This FAQ sheet specifically sets out to answer the following questions:
The Start-up Brief Tax Issues This FAQ sheet forms part of a series prepared by postgraduate students from the University of Manchester s School of Law, in conjunction with the Legal Advice Centre. They
More information- Observation of competitiveness rule which is to ensure the same taxation rules apply for all taxpayers in the Member States.
The Tax on Goods and Services(VAT) Introduction VAT was introduced in Poland in 1993. Since 1 May 2004 it has been harmonized with the common system of VAT binding in the Member States of the European
More informationExpenses (staff) Policy
Expenses (staff) Policy Rev Level Revision Date Description of Changes 01 02 03 21/04/2012 18/06/21013 04/02/2014 Initial Release Addition of allowable alcohol purchase for corporate entertainment (Req.
More informationNCSL (Summary of States Measures to Balance FY 2010 Budgets - October 21, 2009)
NCSL (Summary of States Measures to Balance FY 2010 Budgets - October 21, 2009) ACROSS THE BOARD BUDGET CUTS & OTHER MISCELLANEOUS CUTS 13 states have taken across the board budget cuts. The cuts range
More information1. GENERAL 2 2. SUMMARY OF THE PRINCIPAL CHANGES INCOME TAX (AMENDMENT) ACT COMMENTARY ON THE INCOME TAX 6-9 (AMENDMENT) ACT 2001
CONTENTS PAGE 1. GENERAL 2 2. SUMMARY OF THE PRINCIPAL CHANGES INCOME TAX (AMENDMENT) ACT 2001 3-4 3. COMMENTARY ON THE INCOME TAX 6-9 (AMENDMENT) ACT 2001 3. OTHER MATTERS 10-11 4. ZAMBIA REVENUE AUTHORITY
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON DESIGNATED AREA
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON DESIGNATED AREA Publication Date Published: 12 January 2016. The Guide on Designated Area as at 5 January 2016 is withdrawn and replaced by the Guide
More informationx-vat x-vat update pro
x-vat x-vat update pro august 2014 x-vat update pro Welcome to the August 2014 issue of the x-vat update pro. In this issue: VAT Notes No. 3 of 2014; VAT place of supply of service rule changes and introduction
More informationGood & Service Tax. Salient Features of GST. Presented by. Goh Kin Siang Deputy Director of Customs rtd ITS Management Sdn Bhd
Good & Service Tax Salient Features of GST Presented by Goh Kin Siang Deputy Director of Customs rtd ITS Management Sdn Bhd Agenda: Why GST? What is GST? GST Models Basic Elements of GST Registration Why
More informationFREQUENTLY ASKED QUESTIONS (FAQ) TRANSITIONAL 6% - 0%
Without prejudice. FREQUENTLY ASKED QUESTIONS (FAQ) TRANSITIONAL 6% - 0% Note: The FAQ dated 17 May 2018 is cancelled. 1. STATUS OF GST 1.1. S : What does the MOF statement mean / What happens to GST?
More informationAPPENDIX 2 TO ANNEX VIII ICELAND SCHEDULE OF SPECIFIC COMMITMENTS
APPENDIX 2 TO ANNEX VIII ICELAND SCHEDULE OF SPECIFIC COMMITMENTS I. HORIZONTAL COMMITMENTS ALL SECTORS INCLUDED IN THIS SCHEDULE 3) All foreign investment and currency transfers must be reported to the
More informationIRAS e-tax Guide. GST: General Guide for Businesses (Sixth edition)
IRAS e-tax Guide GST: General Guide for Businesses (Sixth edition) Published by Inland Revenue Authority of Singapore Published on 5 Jul 2017 First Edition on 8 Oct 2014 Second Edition on 1 Apr 2015 Third
More informationGLOBAL INDIRECT TAX. Lithuania. Country VAT/GST Essentials. kpmg.com TAX
GLOBAL INDIRECT TAX Lithuania Country VAT/GST Essentials kpmg.com TAX b Lithuania: Country VAT/GST Essentials Lithuania: Country VAT/GST Essentials Contents Scope and Rates 2 What supplies are liable to
More informationHow to calculate your taxable profits
Helpsheet 222 Tax year 6 April 2013 to 5 April 2014 How to calculate your taxable profits A Contacts Please phone: the number printed on page TR 1 of your tax return the SA Helpline on 0300 200 3310 the
More informationFederal Law No. (7) of 2017 on Tax Procedures
Federal Law No. (7) of 2017 on Tax Procedures We, Khalifa bin Zayed Al Nahyan President of the United Arab Emirates, Having reviewed the Constitution, - Federal Law No. (1) of 1972 on the Competencies
More informationGUIDE ON: PROFESSIONAL SERVICES
SERVICE TX 2018 GUIDE ON: PROFESSIONL SERVICES Published by: Royal Malaysian Customs Department Internal Tax Division Putrajaya 4 September 2018 Publication Published Date: 4 September 2018 The Guide on
More informationMalaysia The Resurrection of Sales and Services Tax
Mayer Brown Consulting Trade Alert 7 August 2018 Malaysia The Resurrection of Sales and Services Tax Introduction The political scene in Malaysia has taken a very dynamic turn and it serves as a timely
More informationGood & Service Tax. Salient Features of GST. Presented by. Goh Kin Siang Deputy Director of Customs rtd ITS Management Sdn Bhd
Good & Service Tax Salient Features of GST Presented by Goh Kin Siang Deputy Director of Customs rtd ITS Management Sdn Bhd Agenda: Why GST? What is GST? GST Models Basic Elements of GST Registration Why
More informationDECISION OF MUNICIPAL TAX HEARING OFFICER
DECISION OF MUNICIPAL TAX HEARING OFFICER Decision Date: August 13, 2004 Decision: MTHO #151 Tax Collector: Cities of Peoria, Tempe, and Scottsdale Hearing Date: April 5, 2004 Introduction DISCUSSION On
More informationTime allowed : 3 hours Maximum marks : 100. Total number of questions : 8 Total number of printed pages : 8
Roll No : 1 : 376 Time allowed : 3 hours Maximum marks : 100 Total number of questions : 8 Total number of printed pages : 8 NOTE : All the references to sections mentioned in Part-A and Part-C of the
More informationCountry Tax Guide.
Country Tax Guide www.bakertillyinternational.com Facts and figures as presented are correct as at 15 August 2014. Corporate Income Taxes Singapore has a territorial tax system. Resident companies, defined
More informationST. VINCENT AND THE GRENADINES Tax Structure TYPE OF TAX TAX BASE TAX RATE EXEMPTIONS AND DEDUCTIONS Taxes on Income, Profits and Capital Gains
1. TYPE OF TAX TAX BASE TAX RATE EXEMPTIONS AND DEDUCTIONS Taxes on Income, Profits and Capital Gains Basis for assessment is the previous calendar year; income including social security employees are
More informationPaper F6 (PKN) Taxation (Pakistan) Thursday 10 December Fundamentals Level Skills Module. The Association of Chartered Certified Accountants
Fundamentals Level Skills Module Taxation (Pakistan) Thursday 10 December 2015 Time allowed Reading and planning: 15 minutes Writing: 3 hours This question paper is divided into two sections: Section A
More informationPaper F6 (MYS) Taxation (Malaysia) Tuesday 12 June Fundamentals Level Skills Module. The Association of Chartered Certified Accountants
Fundamentals Level Skills Module Taxation (Malaysia) Tuesday 12 June 2012 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates
More informationMexico has a value added tax that is applied to most products and services. It is 15% in most of the country and 10% in border areas.
Mexico has a value added tax that is applied to most products and services. It is 15% in most of the country and 10% in border areas. PERSONAL CONCLUSION Mexico is modernizing. In the past, the Mexican
More informationBUSINESS LICENSE REGULATION (DRAFT COPY)
ANNEX 3 BUSINESS LICENSE REGULATION (DRAFT COPY) BUSINESS LICENCE ACT 2002 BUSINESS LICENCE REGULATIONS 2002 In exercise of the powers conferred by section 23 of the Business Licence Act 2002, the Minister
More information1. In this Act "the Principal Act" means the Value-Added Tax Act, Section 1 of the Principal Act is hereby amended by
VALUE-ADDED TAX (AMENDMENT) ACT 1978 VALUE-ADDED TAX (AMENDMENT) ACT 1978 - LONG TITLE AN ACT TO AMEND THE VALUE-ADDED TAX ACT, 1972, AND THE ACTS AMENDING THAT ACT AND TO PROVIDE FOR RELATED MATTERS.
More informationQUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE ACE MARKET (As at 2 January 2018)
QUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE ACE MARKET (As at 2 January 2018) CHAPTER 1 DEFINITIONS AND INTERPRETATION 1.1 Definition of core business
More informationQUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE MAIN MARKET (As at 25 March 2013)
QUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE MAIN MARKET (As at 25 March 2013) CHAPTER 1 DEFINITIONS AND INTERPRETATION 1.1 Definition of core business
More information8:16 PREVIOUS CHAPTER
TITLE 8 TITLE 8 Chapter 8:16 PREVIOUS CHAPTER PREVENTION OF DISCRIMINATION ACT Acts 19/1998, 22/2001, 14/2002. ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title. 2. Interpretation. PART
More informationVAT overpayments and under-deductions
Page 1 VAT overpayments and under-deductions Produced in partnership with Etienne Wong of Old Square Tax Chambers STOP PRESS: The Supreme Court is due to hear HMRC's appeal against the Court of Appeal's
More informationCabinet Decision No. (37) of 2017 on the Executive Regulation of The Federal Decree-Law No (7) of 2017 on Excise Tax
Cabinet Decision No. (37) of 2017 on the Executive Regulation of The Federal Decree-Law No (7) of 2017 on Excise Tax The Cabinet, Having reviewed the Constitution; Federal Law No. (1) of 1972 on the Competencies
More informationFringe Benefits. FASTAX 6 Jun 2017
Fringe Benefits FASTAX 6 Jun 2017 1 Fringe Benefits Extra benefits (goods or services), given free to all employees in addition to wages/ salaries. Can I claim input tax incurred on fringe benefit provided
More informationCHARTERED TAX INSTITUTE OF MALAYSIA ( T) (Institut Percukaian Malaysia) PROFESSIONAL EXAMINATIONS. Date
CHARTERED TAX INSTITUTE OF MALAYSIA (225750 T) (Institut Percukaian Malaysia) PROFESSIONAL EXAMINATIONS FINAL LEVEL REVENUE LAW DECEMBER 2018 Student Registration No. Desk No. Date Examination Centre Time
More informationTime allowed : 3 hours Maximum marks : 100. Total number of question : 6 Total number of printed pages : 8
Roll No... : 1 : 337 Time allowed : 3 hours Maximum marks : 100 Total number of question : 6 Total number of printed pages : 8 NOTE : 1. Answer ALL Questions. 2. All the references to sections mentioned
More informationAbatement. Taxab le %
(1) (2) (3) (4) 1 Services in relation to financial leasing including hire purchase 90 10 Nil i.e. assessee is entitled to claim full CENVAT 2 Transport of goods by rail 70 30 With effect from 01.04.2015
More informationCHAPTER 1: INTRODUCTION TO GST 1.1 BASICS OF GST What is GST?
CHAPTER 1: INTRODUCTION TO GST 1.1 BASICS OF GST 1.1.1 What is GST? Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and services precisely on the amount
More informationSUGGESTED SOLUTIONS. June KB3 - Business Taxation and Law. All Rights Reserved
SUGGESTED SOLUTIONS KB3 - Business Taxation and Law June 2017 All Rights Reserved SECTION 1 BUSINESS LAW Answer 01 (a) 1.1 Laws governing companies in Sri Lanka 1.2 Definition of a company, characteristics
More informationGUIDE ON: HIRE PASSENGER VEHICLES SERVICES
SERVICE TAX 2018 GUIDE ON: HIRE PASSENGER VEHICLES SERVICES Published by : Royal Malaysian Customs Department Internal Tax Division Putrajaya 21 August 2018 Publication Date: 21 August 2018. Copyright
More information18 JULY Erroneous Reliance On Public Ruling: Relief For Error Or Mistake
18 JULY 2018 Erroneous Reliance On Public Ruling: Relief For Error Or Mistake With the technicalities shrouding the interpretation of tax law provisions, it is not uncommon for taxpayers to make a mistake
More informationVAT GUIDE FOR CLUBS CONTENTS PAGE. 1. Introduction. 2. How VAT works. 3. VAT registration and deregistration VAT on income 3
VAT GUIDE FOR CLUBS This guide to value added tax has been prepared by the Royal Yachting Association for its member clubs. It is for guidance only and should not be regarded as a substitute for obtaining
More informationMutuality and taxable income
Guide for taxable non-profit organisations Mutuality and taxable income This guide explains the principle of mutuality and helps non-profit clubs, societies and associations calculate their taxable income.
More informationFOREWORD. Tunisia. Services provided by member firms include:
FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are there
More informationRevisiting the Public Ruling Relating to Withholding Tax for Better Compliance
Available online at www.icas.my International Conference on Accounting Studies (ICAS) 2016 Revisiting the Public Ruling Relating to Withholding Tax for Better Compliance Hazlina Hussain *, Nor Aziah Abdul
More information15-16 Tax Workshop. for. By Julie Pocock MAAT
15-16 Tax Workshop for By Julie Pocock MAAT What are the deadlines for the 15-16 Tax Year? The 15-16 Tax Year begins on 6 th April 2015 and ends on 5 th April 2016. If you submit a paper tax return, HMRC
More informationTHE LAW OF THE KYRGYZ REPUBLIC. On Amendments and Addenda to the Tax Code of the Kyrgyz Republic
Bishkek July 13, 1999, # 71 THE LAW OF THE KYRGYZ REPUBLIC On Amendments and Addenda to the Tax Code of the Kyrgyz Republic Article 1. The following amendments and addenda shall be introduced to the Tax
More informationFunction Room Hire Agreement
THE SOUTHGATE MEMBERS CLUB LTD 17 Chase Side Southgate London N14 5BP Tel 020 8886 1617 (office), 020 8886 5976 (bar) info@southgateclub.com www.southgateclub.com Function Room Hire Agreement Contact name,
More informationTAX MARCH Answer 1
Answer 1 Menara Manufacturing Sdn Bhd Tax computation for the year of assessment 2016 Add (+) Deduct(-) Note 000 000 000 Business income Profit before taxation 232,850 Cost of sales Less: Dividends-single
More informationValue Added Tax ( VAT ) in the UAE Issue dated 14 th September 2017 Subject to executive regulation
Value Added Tax ( VAT ) in the UAE Issue dated 14 th September 2017 Subject to executive regulation 2307, LIWA HEIGHTS, JUMEIRAH LAKES TOWERS, P.O. BOX: 43711, DUBAI, U.A.E. 2705, API TOWER, AL BARSHA,
More informationChart of Accounts Analysis for GST Supply
Chart of Accounts Analysis for GST Supply GST Output Tax Code Adjustment Description SR ZRL ZRE DS ES ES43 RS OS GS Note AJP AJS Assets Accounts Receivable Debtors Current Account Employee Advance Funds
More informationThe Inland Revenue Board (IRB) has recently uploaded the new Form CP58 and the Guide Notes on Filling Out Form CP58 [Pin.1/2013] on its website.
RYTA TAXATION SERVICES SDN. BHD. (Company No. 70004-T) Tax Update Issue 4, April 2013 Statement of Monetary and Non-Monetary Incentive Payment to An Agent, Dealer or Distributor Pursuant to Section 83A
More informationZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2005
ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2005 PRACTICE NOTE NO. 1/2005 CONTENTS 1. GENERAL 3 PAGE 2. SUMMARY OF THE PRINCIPAL CHANGES 4 IN THE INCOME TAX (AMENDMENT) ACT
More informationTC04283 [2015] UKFTT 0076 (TC) Appeal number: TC/2013//05437
[] UKFTT 0076 (TC) TC04283 Appeal number: TC/13//05437 VAT partial exemption special method - refusal of HMRC to approve special method appropriateness of method appeal dismissed regulation 2, VAT Regulations
More informationVALUE ADDED TAX ACT NO. 35 OF 2013 LAWS OF KENYA
LAWS OF KENYA VALUE ADDED TAX ACT NO. 35 OF 2013 Revised Edition 2016 [2014] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev. 2016]
More informationINLAND REVENUE BOARD OF MALAYSIA
AND APPLICATION FOR RELIEF PUBLIC RULING NO. 12/2017 Translation from the original Bahasa Malaysia text DATE OF PUBLICATION: 29 DECEMBER 2017 Published by Inland Revenue Board of Malaysia Second edition
More informationPaper 2.2(MYS) Corporate and Business Law. (Malaysia) PART 2 TUESDAY 3 DECEMBER 2002 QUESTION PAPER. Time allowed 3 hours
Corporate and Business Law (Malaysia) PART 2 TUESDAY 3 DECEMBER 2002 QUESTION PAPER Time allowed 3 hours This paper is divided into two sections Section A Section B SIX questions ONLY to be answered TWO
More informationTransient Occupancy Tax From: A Planner s Guide to Financing Public Improvements And California Legislative Analysis s Office
Transient Occupancy Tax: What is Transient Occupancy Tax? Transient Occupancy Tax (TOT), also known as a bed tax or hotel tax, is authorized under State Revenue and Taxation Code Section 7280 et seq. (see
More informationDECREE No. 108/2006/ND-CP OF SEPTEMBER 22, 2006, DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE INVESTMENT LAW THE
DECREE No. 108/2006/ND-CP OF SEPTEMBER 22, 2006, DETAILING AND GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE INVESTMENT LAW THE GOVERNMENT Pursuant to the December 25, 2001 Law on Organization
More information