ESTIMATES OF REVENUE GRANTS AND LOANS
|
|
|
- Silas May
- 5 years ago
- Views:
Transcription
1 ! REPUBLIC OF KENYA! 2018/2019 ESTIMATES OF REVENUE GRANTS AND LOANS of the Government of Kenya for the year ending 30th June, 2019 June, 2018 PRINTED BY THE GOVERNMENT PRINTER, NAIROBI
2 REPUBLIC OF KENYA 2018/2019 ESTIMATES OF REVENUE GRANTS AND LOANS of the Government of Kenya for the year ending 30th June, 2019 June, 2018
3
4 Estimates of Revenue, Grants and Loans of the Government of Kenya
5
6 TABLE OF CONTENTS SUMMARY Estimates of Revenue and Grants - Overall Summary I...v Revenue and Grants Due to the Exchequer- Summary II... vi-vii Revenue and Grants Collected as Appropriation in Aid- Summary III... viii TAX REVENUE Taxes on Income, Profits and Capital Gains...1 Taxes on Payroll and Workforce...1 Taxes on Property...1 Taxes on Goods and Services...2 Taxes on International Trade & Transactions (customs)...2 Other Taxes (not elsewhere classified)...2 NON-TAX REVENUE Receipts from Permission to Use Goods or to Perform Services...3 Social Security Contributions...3 Property Income...3 Sales of Goods and Services...4 Receipts from Incidental Sales of Goods and Services...5 Fines, Penalties and Forfeitures...5 Other Receipts Not Classified Elsewhere...6 Receipts from Sale of Non-Financial Assets...6 INTERNATIONAL GRANTS Grants from Foreign Governments...7 Grants from International Organizations...7 Grants from Other Levels of Governments...7 Receipts from Voluntary transfers other than grants...7 Revenue, Grants Collected as Appropriation in Aid-Recurrent Revenue, Grants Collected as Appropriation in Aid- Development LOANS Repayments from Domestic Lending and On-lending...25 Net Domestic Borrowing...25 Currency & Deposits, Accounts Payable, Clearing Transfers and Other liabilities (International Borrowing)...25 ANNEX I: Revenue Collected as Appropriation in Aid by Vote...26 ANNEX II: Grants Collected as Appropriation in Aid by Vote...27 iii
7 iv
8 ESTIMATES OF REVENUE AND GRANTS - OVERALL SUMMARY I v
9 REVENUE AND GRANTS TO THE EXCHEQUER - SUMMARY II Actual Receipts Actual Receipts Revised Estimates Projections Printed Estimates 2018/ /2020 Head Details 2015/ / / / /2021 Ksh Ksh Ksh Ksh Ksh Ksh Ksh 100 TOTAL REVENUE AND GRANTS 1,165,865,622,507 1,323,897,184,543 1,568,003,406,374 1,508,707,631,160 1,790,649,170,215 1,950,998,980,054 2,248,315,794,093 TOTAL REVENUE (EXCHEQUER) 1,152,543,897,835 1,306,567,497,524 1,549,366,922,048 1,489,633,244,260 1,769,228,715,659 1,931,014,661,603 2,229,082,259, Taxes 1,110,442,390,415 1,254,416,535,803 1,500,196,799,596 1,429,152,836,668 1,691,291,750,729 1,870,835,308,150 2,163,147,398, Taxes on income, profits, and capital gains 564,572,172, ,469,093, ,125,767, ,759,948, ,020,483, ,202,590,800 1,097,587,022, Payable by individuals 313,355,508, ,661,386, ,573,234, ,850,879, ,635,300, ,955,000, ,506,000,000 Payable by corporations and other 1112 enterprises (Net 4 ) 247,406,125, ,388,988, ,029,097, ,418,286, ,935,182, ,056,000, ,137,000, Capital Gains 3,810,537,741 2,418,718,266 3,523,435,064 19,490,782,690 7,450,000,000 6,191,590,800 6,944,022, Taxes on payroll and workforce Taxes on property 404,839, ,809, ,232, ,768, ,255, ,940, ,902, Recurrent taxes on immovable property 35,940,314 78,720,154 51,754, ,968, ,000, ,160, ,526, Recurrent taxes on net wealth Estate, inheritance, and gift taxes Taxes on financial and capital transactions 368,898, ,089, ,478, ,799, ,255, ,780, ,376, Other nonrecurrent taxes on property Other recurrent taxes on property Taxes on goods and services 430,344,242, ,206,512, ,642,636, ,446,281, ,164,595, ,955,414, ,314,893, General taxes on goods and services 289,213,466, ,033,915, ,522,439, ,031,000, ,214,521, ,825,427, ,979,841, Value-added taxes (Net 4 ) 289,213,466, ,033,915, ,522,439, ,031,000, ,214,521, ,825,427, ,979,841, Sales taxes Turnover & other general taxes on G & S Excises (Net 4 ) 140,212,409, ,474,078, ,369,651, ,413,000, ,960,312, ,131,330, ,303,580, Profits of fiscal monopolies Taxes on specific services Taxes on use of goods, permission to use goods 918,366, ,518, ,545,296 1,002,281, ,761, ,656,844 1,031,471, Motor vehicles taxes Other 918,366, ,518, ,545,296 1,002,281, ,761, ,656,844 1,031,471, Other taxes on goods and services Taxes on international trade and transactions 104,819,796, ,890,047, ,439,346, ,589,375, ,319,143, ,760,063, ,786,938, Customs and other import duties (Net 4 ) 79,637,853,184 89,943,338, ,401,321, ,390,547, ,352,143, ,098,357, ,034,502, Taxes on exports Profits of export or import monopolies Exchange profits Exchange taxes Other taxes on international trade and transactions 25,181,943,630 22,946,708,946 33,038,025,190 26,198,828,591 30,967,000,000 33,661,705,910 37,752,436, Other taxes (Stamp duty) 10,301,340,006 8,606,072,968 13,545,816,184 12,071,462,912 12,482,272,404 12,603,298,625 14,135,640, Stamp Duty 10,301,340,006 8,606,072,968 13,545,816,184 12,071,462,912 12,482,272,404 12,603,298,625 14,135,640,675 vi
10 REVENUE AND GRANTS TO THE EXCHEQUER - SUMMARY II (CONT'D) vii
11 REVENUE AND GRANTS COLLECTED AS APPROPRIATION IN AID - SUMMARY III viii
12 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED 1
13 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED (CONT'D) 2
14 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED (CONT'D) 3
15 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED (CONT'D) 4
16 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED (CONT'D) 5
17 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED (CONT'D) 6
18 REVENUE AND GRANTS DUE TO THE EXCHEQUER- DETAILED (CONT'D) 7
19 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 8
20 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 9
21 CURRENTREVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 10
22 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 11
23 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 12
24 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 13
25 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 14
26 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 15
27 CURRENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID-DETAILED 16
28 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 17
29 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 18
30 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 19
31 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 20
32 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 21
33 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 22
34 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 23
35 DEVELOPMENT REVENUE COLLECTED AS APPROPRIATIONS-IN-AID 24
36 ESTIMATES OF LOANS Head Details Actual Receipts Actual Receipts Printed Estimates 2015/ / / Repayments from Domestic Lending and On-lending Revised Estimates 2017/ Estimates 2018/2019 Estimates 2019/2020 Estimates 2020/2021 Ksh Ksh Ksh Ksh Ksh Ksh Ksh (Receiver of Revenue - Director General, Public Investment & Portfolio Management) Loans to Non-Financial Public 2,280,709,439 2,013,860,029 3,237,489,029 3,432,564,029 3,336,417,039 3,674,727,385 3,674,727,385 Enterprises Loans to Financial Institutions 402,478, ,387, ,321, ,746, ,779, ,481, ,481, Loans to Individuals and Households Other Lending and On-lending Reimbursement within Central Government Total Repayments from Domestic Lending and On-lending 2,683,187,575 2,369,247,093 3,808,810,622 4,038,310,622 3,925,196,516 4,323,208,688 4,323,208, Domestic Borrowing (Receiver of Revenue - Principal Secretary to the National Treasury) Net Domestic Borrowing 202,256,752, ,204,519, ,688,727, ,737,014, ,666,045, ,402,679, ,568,409, Currency & Deposits, Accounts Payable, Clearing Transfers and Other liabilities (Receiver of Revenue - Principal Secretary to the National Treasury) Foreign Borrowing drawn through Exchequer Borrowing from Foreign Governments 7,857,804,518 5,563,366,597 5,846,377,485 5,036,078,967 7,744,671,465 10,823,533,983 11,256,475, Borrowing from International Organizations Borrowing from Foreign Financial Corporations and Other International Financial Institutions (Commercial loans) Program Loan (Social Safetynet Budget Support) 35,796,845,427 25,344,225,611 26,983,684,620 28,537,780,810 47,550,229, ,307,210,366 51,279,498, ,031,200, ,302,594, ,000,000, ,928,045, ,951,707, ,000,000,000 50,000,000,000 8,574,099,699 6,767,492, ,000,000 7,008,200,000 2,500,000,000 1,500,000,000 1,500,000, Foreign Borrowing - Direct Payments Borrowing from Foreign Governments 55,368,940,032 86,321,855, ,255,254, ,464,364, ,511,029, ,326,860, ,339,935, Borrowing from Foreign Governments (Export Credit) Borrowing from International Organizations Total Currency & Deposits, Accounts Payable, Clearing Transfers and Other liabilities ,429,995,045 10,974,349,680 7,790,224,000 67,526,000 52,356,794, ,367,474,432 54,015,000,000 64,500,000,000 50,036,624,665 45,713,164,923 68,250,000, ,985,684, ,667,008, ,000,316, ,904,465, ,268,612, ,460,994, ,693,435,429 Total Borrowing and Repayments 509,925,624, ,240,774, ,497,854, ,679,790, ,859,854, ,186,882, ,585,054,026 Note: 1 The actual receipts for 2015/16 reflect returns from the receivers of revenue which are audited 2 The actual receipts for 2016/17 reflect returns from the receivers of revenue which are pre-audited 3 Revised figures reflect projected outcome based on trend information 4 Net mean excluding Refunds 5 Includes Petroleum Development Levy (PDL) 25
37 ANNEX I: REVENUE COLLECTED AS APPROPRIATIONS IN AID BY VOTE 26
38 ANNEX II: GRANTS COLLECTED AS APPROPRIATIONS IN AID BY VOTE 27
GFSM 2001 Classification related to ESA 95 Categories
TABLE 1 REVENUE CLASSIFICATION 1 REVENUE 11 Taxes 111 Taxes on income, profits, and capital gains 1111 Payable by individuals D51A Taxes on individual or household income D51C Taxes on holding gains (individuals)
GOVERNMENT FINANCE STATISTICS MANUAL 2014 COMPANION MATERIAL
GOVERNMENT FINANCE STATISTICS MANUAL 2014 COMPANION MATERIAL CLASSIFICATION OF THE GFSM 1986 DATA TO THE GFSM 2014 FRAMEWORK MARCH 2018 PREPARED BY TOBIAS M WICKENS CONTENTS I. INTRODUCTION 3 A. Focus
GOVERNMENT FINANCE STATISTICS
August 2004 GOVERNMENT FINANCE STATISTICS THE GOVERNMENT FINANCE STATISTICS MANUAL 2001 FRAMEWORK AND ITS RELATIONSHIP WITH THE EUROPEAN SYSTEM OF ACCOUNTS 1995 JÓHANN R. BJÖRGVINSSON STATISTICS DEPARTMENT
Instructions for Completing GFS Yearbook Questionnaire Report Forms for the Integrated Correspondence System (ICS)
Instructions for Completing GFS Yearbook Questionnaire Report Forms for the Integrated Correspondence System (ICS) The Statistical Tables in GFS Yearbook Questionnaire contains files in following format:
THE REPUBLIC OF KENYA CONSOLIDATED FINANCIAL STATEMENTS MINISTRIES, DEPARTMENTS AND AGENCIES FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2016
THE REPUBLIC OF KENYA CONSOLIDATED FINANCIAL STATEMENTS MINISTRIES, DEPARTMENTS AND AGENCIES FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2016 Unaudited revised March 2017 TABLE OF CONTENTS PAGE 1. COMMENTARY
Revenue Statistics INTERPRETATIVE GUIDE
Revenue Statistics INTERPRETATIVE GUIDE 2017 Revenue Statistics 1965-2016 OECD 2017 ANNEX A The OECD classification of taxes and interpretative guide Table of contents A.1 The OECD Classification of taxes
Topic # 2: Government Revenues PROF. ANDREEA STOIAN, PHD LECTURE 4
Topic # 2: Government Revenues PROF. ANDREEA STOIAN, PHD LECTURE 4 Content Government Revenues Content Size Changes Composition Factors influencing the size, dynamics and the composition of government
Sample Statements. TOTAL RECEIPTS xxx XXX
Sample Statements Statement of Receipts and Payments (Cash Method) Note 2016-2017 2015-2016 RECEIPTS Tax Receipts 1 xxx xxx Social Security Contributions 2 xxx xxx Proceeds from Domestic and Foreign Grants
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
REPORT THE AUDITOR-GENERAL THE FINANCIAL STATEMENTS OF COUNTY GOVERNMENT OF MACHAKOS
REPUBLIC OF KENYA REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF COUNTY GOVERNMENT OF MACHAKOS FOR THE SIXTEEN (16) MONTHS PERIOD ENDED 30 JUNE 2014 REPORT OF THE AUDITOR-GENERAL ON MACHAKOS
COUNTY GOVERNMENT OF WEST POKOT REPORTS AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2015
REPORTS AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2015 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS)
TURKISH TAXATION SYSTEM
TURKISH TAXATION SYSTEM CORPORATE TAX: Taxable Income: The corporate tax is levied on the income and earning derived by corporations and corporate bodies. The income elements by Corporate Tax Law are the
Latvia. Capital city: Riga. GDP/capita 2015: USD Telephone code: Language: Latvian. National day: May 4th. Superficy: km 2
Latvia ALBANIA Capital city: Riga Superficy: 64 597 km 2 Population: 2 001 M. Language: Latvian Political system: Parliamentary republic GDP/capita 2015: USD 13 649 Currency: Euro ISO Code: LVA Telephone
PUBLIC FINANCE MANAGEMENT ACT
LAWS OF KENYA PUBLIC FINANCE MANAGEMENT ACT NO. 18 OF 2012 Revised Edition 2016 [2013] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev.
COMMISSION ON REVENUE ALLOCATION
COMMISSION ON REVENUE ALLOCATION Promoting an equitable society RECOMMENDATION ON THE SHARING OF REVENUE RAISED NATIONALLY BETWEEN THE NATIONAL GOVERNMENT AND THE COUNTY GOVERNMENTS FOR THE FINANCIAL YEAR
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
Institutional information. Concepts and definitions. Indicator : Total government revenue as a proportion of GDP, by source
Goal 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development Target 17.1: Strengthen domestic resource mobilization, including through international
ALBANIA 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
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
TABLE OF CONTENTS. Page. Statistical Bulletin, December 2008 INTRODUCTORY NOTES SUMMARISED ACCOUNTS OF THE BANKING SYSTEM
TABLE OF CONTENTS Page INTRODUCTORY NOTES... 3 1. SUMMARISED ACCOUNTS OF THE BANKING SYSTEM 1.1 CENTRAL BANK OF KENYA 1.1.1 Assets... 10 1.1.2 Liabilities... 11 1.2 OFFICIAL RESERVES 1.2.1 Foreign Assets...
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B Mining exploration entity and oil and gas exploration entity quarterly report +Rule 5.5 Appendix 5B Mining exploration entity and oil and gas exploration entity quarterly report Introduced
International Tax Ukraine Highlights 2018
International Tax Ukraine Highlights 2018 Investment basics: Currency Ukrainian Hryvnia (UAH) Foreign exchange control Only local currency generally may be used in business transactions between residents.
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report SAYONA MINING LIMITED. Consolidated statement of cash flows
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
TOTAL ASSETS $ 467,688 4,760,628 2,298,743 4,127, ,782. Deferred Revenue $ TOTAL LIABILITIES
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Subordinate Lien Sales Tax Revenue Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited
For personal use only
Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Name of entity Accent Resources NL ABN Quarter ended ( current quarter ) 67 113 025 808 31 December 2016 1. Cash flows
DOCUMENTS. DRAFT General budget of the European Union for the financial year 2018 VOLUME 1 EUROPEAN COMMISSION COM(2017) 400 EN 29.6.
EUROPEAN COMMISSION DOCUMENTS DRAFT General budget of the European Union for the financial year 2018 VOLUME 1 SECTION I PARLIAMENT EN COM(2017) 400 EN 29.6.2017 All amounts in this budget document are
Taxation of NGOs Presentation by:
Taxation of NGOs Presentation by: Caleb Mokaya CPA Thursday, 11 th May 2017 Upholding Public Interest Table of contents 1. Background 2. Registration 3. Corporation Tax 4. Value Added Tax 5. Customs and
DOCUMENTS. DRAFT General budget of the European Union for the financial year 2018 VOLUME 10 EUROPEAN COMMISSION COM(2017) 400 EN 29.6.
EUROPEAN COMMISSION DOCUMENTS DRAFT General budget of the European Union for the financial year 2018 VOLUME 10 SECTION X EN COM(2017) 400 EN 29.6.2017 All amounts in this budget document are expressed
For personal use only
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
: 1 : Time allowed : 3 hours Maximum marks : 100. Total number of questions : 6 Total number of printed pages : 8
Roll No : 1 : NEW SYLLABUS 337 Time allowed : 3 hours Maximum marks : 100 Total number of questions : 6 Total number of printed pages : 8 NOTE : 1. Answer ALL Questions. 2. All the references to sections
Country 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
RESOLUTIONS TO BE MOVED BY THE CHANCELLOR OF THE EXCHEQUER 29 OCTOBER 2018
RESOLUTIONS TO BE MOVED BY THE CHANCELLOR OF THE EXCHEQUER 29 OCTOBER 2018 ( 2 ) The Chancellor of the Exchequer PROVISIONAL COLLECTION OF TAXES: That, pursuant to section 5 of the Provisional Collection
TABLE OF CONTENTS Page INTRODUCTORY NOTES... 4
TABLE OF CONTENTS Page INTRODUCTORY NOTES... 4 1. SUMMARISED ACCOUNTS OF THE BANKING SYSTEM 1.1 CENTRAL BANK OF KENYA 1.1.1 Assets... 10.1.1.2 Liabilities... 11 1.2 OFFICIAL RESERVES.1.2.1 Foreign Assets...
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report. Consolidated statement of cash flows
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
For personal use only
Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Name of entity BUXTON RESOURCES LIMITED ABN Quarter ended ( current quarter ) 86 125 49 55 31 March 218 1. Cash flows
A
1. 311 411 511 611 A4.1 2. 1 2 3 3 3. 4 5 4 5 5. 6. 7 8 4. 6 611211 611212 61121 163 交易 1 收入 2 开支 其他经济流量 资产和负债存量 3 4 5 6 非金融资产交易 按工具分类的金融资产和负债交易 非金融及金融资产和负债的持有收益 / 损失 非金融及金融资产和负债的其他数量变化 非金融及金融资产和负债 7 COFOG:
GOVERNMENT OF ZIMBABWE
") r,',> \, \ ' GOVERNMENT OF ZIMBABWE CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF THE CONSOLIDATED REVENUE FUND For the period ended 31 January 2017 1JPage DISTRIBUTED BY VERITAS email: veritas@mango.zw;
Appendix 5B. Mining exploration entity and oil and gas exploration entity
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
REPORT ON THE FINANCIAL STATEMENTS OF OPERATIONS FOR THE KENYA NATIONAL UNION OF TEACHERS RESERVE FUND FOR THE YEARS 2014 TO 2017
REPORT ON THE FINANCIAL STATEMENTS OF OPERATIONS FOR THE FOR THE YEARS 2014 TO 2017 INTRODUCTION: I wish to take this opportunity to present to you the report on the financial statements of operations
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Name of entity Kin Mining NL ABN Quarter ended ( current quarter ) 30 150 597 541 30 September 2018 Consolidated
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
Appendix 5B. quarterly report
+Rule 5.5 Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16 Name of entity ACCELERATE RESOURCES LIMITED (ASX CODE: AX8) ABN Quarter ended
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
Appendix 5B. Mining exploration entity and oil and gas exploration entity
Appendix 5B Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Name of entity EQUUS MINING LIMITED ABN 44 065 212 679 Quarter ended ( current quarter ) 30 September
Appendix 5B. Mining exploration entity and oil and gas exploration entity
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
PUBLIC FINANCE. Samir K Mahajan, M.Sc. Ph.D
PUBLIC FINANCE Samir K Mahajan, M.Sc. Ph.D SOME BASIC CONCEPTS Public Finance: Public Finance is a subject that is concerned with the income and expenditure of public authorities. Government Budget: A
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
For personal use only
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
GOVERNMENT OF KENYA STATE CORPORATIONS, SEMI AUTONOMOUS GOVERNMENT AGENCIES AND PUBLIC FUNDS CONSOLIDATED FINANCIAL STATEMENTS
GOVERNMENT OF KENYA STATE CORPORATIONS, SEMI AUTONOMOUS GOVERNMENT AGENCIES AND PUBLIC FUNDS CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 th JUNE 2016 Unaudited- revised March 2017
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
TREASURY OUR VISION OUR MISSION OUR CORE VALUES. To be recognised as a modern organisation providing financial services of international standard
OUR VISION To be recognised as a modern organisation providing financial services of international standard OUR MISSION Supporting effective public financial management through the delivery of quality
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report. Consolidated statement of cash flows
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
PART A CONTRACTUAL TERMS
Pricing Supplement dated 22nd July 2015 Real People Kenya Limited Issue of up to KES 2,500,000,000 Fixed and Floating Interest Rate Notes under the KES 5,000,000,000 Medium Term Note Programme PART A CONTRACTUAL
Account of the Receipt of Revenue of the State collected by the Revenue Commissioners in the year ended 31 December 2016
Account of the Receipt of Revenue of the State collected by the Revenue Commissioners in the year ended 31 December 2016 Contents Page Statement By Accounting Officer on Internal Financial Control 1 Report
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
[ ] Repayments and Offsets of Taxes and Duties. 1. Scheme of repayment Finance Act 2003
![[ ] Repayments and Offsets of Taxes and Duties. 1. Scheme of repayment Finance Act 2003](/thumbs/73/68472350.jpg "[ ] Repayments and Offsets of Taxes and Duties. 1. Scheme of repayment Finance Act 2003")
[37.00.30] Repayments and Offsets of Taxes and Duties 1. Scheme of repayment Finance Act 2003 The main features of the regime relating to tax repayments, interest and time limits arising from the scheme
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
PART I PRELIMINARY. 1. These Regulations may be cited as the Public Finance Management (Climate Change Fund) Regulations, 2018.
PUBLIC FINANCE MANAGEMENT ACT, 2012 (No. 18 of 2012) THE PUBLIC FINANCE MANAGEMENT (CLIMATE CHANGE FUND) REGULATIONS, 2018 IN EXERCISE of the powers conferred by section 24 (4) of the Public Finance Management
UK/KENYA DOUBLE TAXATION AGREEMENT SIGNED 20 JANUARY 1976 Protocol to the 1973 Agreement. Entered into force 30 September 1977
UK/KENYA DOUBLE TAXATION AGREEMENT SIGNED 20 JANUARY 1976 Protocol to the 1973 Agreement Entered into force 30 September 1977 The text of this Agreement has been reproduced with the kind permission of
Basic Concepts of Tax on Income
Basic Concepts of Tax on Income (Taxpayer s Facilitation Guide) September 2011 Revenue Division Federal Board of Revenue Government of Pakistan helpline@fbr.gov.pk 0800-00-227, 051-111-227-227 www.fbr.gov.pk
Chapter 23. General Provisions. Article 169. Concept of value added tax. Chapter 24. Taxpayers. Article 170. Taxpayers
DIVISION VII. VALUE-ADDED TAX Chapter 23. General Provisions Article 169. Concept of value added tax The value added tax, hereinafter VAT, is a form of collection to the budget of a portion of the value
TOTAL ASSETS $ 479,362 5,444,464 4,077,867 1,187,657 1,868,721 1,745,339 2,018,191 75,535 16,897,136
DEBT SERVICE FUNDS The Gas Tax Revenue Bonds, Sales Tax Improvement Revenue and Refunding Bonds, Tourist Development Tax Refunding Revenue Bonds, Service Fee Limited Revenue Bonds, Guaranteed Entitlement
PUBLIC FINANCE MANAGEMENT ACT
LAWS OF KENYA PUBLIC FINANCE MANAGEMENT ACT CHAPTER 412C Revised Edition 2012 Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Issue 1]
Late payment of tax will attract the following penalties
QUESTION ONE (a) (i) The partners have the responsibility of filing the partnership business returns by the end of the 4 th month after the end of the calendar year i.e. 30 th April. The returns will form
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity ly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16 Name
International Tax Kenya Highlights 2019
International Tax Updated February 2019 For the latest tax developments relating to Kenya, see Deloitte tax@hand. Investment basics: Currency Kenyan Shilling (KES) Foreign exchange control No, but banks
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
The Commonwealth of Puerto Rico Monthly General Fund (Budgetary Fund) Only - Cash Flows (Projected) For the fiscal year ending June 30, 2015
The Commonwealth of Puerto Rico Monthly General Fund (Budgetary Fund) Only - Cash Flows (Projected) For the fiscal year ending June 30, 2015 Forward-Looking Statements The information included in this
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
NAIROBI CITY COUNTY GAZETTE SUPPLEMENT
SPECIAL ISSUE Nairobi City County Gazette Supplement 2 (Acts 1) REPUBLIC OF KENYA NAIROBI CITY COUNTY GAZETTE SUPPLEMENT ACTS, 2013 NAIROBI, 1st July, 2013 CONTENT Act PAGE The Nairobi City County Appropriation
^TMOSTSe^L ^[?[?giii^ Ti
^TMOSTSe^L ^[?[?giii^ Ti ^... ^% X ' 4 ^ "^ ^ of the Secretajy omiie f rbasiifv^ :'^ ^^ '? % i '^1 ~^ ^'^ l
Switzerland. Investment basics
Switzerland Diego Weder Director Tel: +1 212 492 4432 diweder@deloitte.com Investment basics Currency Swiss Franc (CHF) Foreign exchange control restrictions are imposed on the import or export of capital.
For personal use only
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
4.1 Federal Government Revenue Receipts
4.1 Federal Government Revenue Receipts RECEIPTS FY 01 FY 02 FY 03 R FY 04 B FY 04 R FY 05 B 1. Revenue Receipts (II+III+IV) 535,091 619,069 701,576 728,370 760,983 796,323 I. Total Tax Revenue (II+III)
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
Sales Tax Systems In India : A F m flle MIZORAM
Sales Tax Systems In India : A F m flle MIZORAM Mizoram has agriculture as the mainstay of the majority of its population. Handloom, handicrafts are its cottage industries. Rice milling, oil and flour
Appendix 5B. Mining exploration entity and oil and gas exploration entity
Appendix 5B Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Name of entity ADX Energy Ltd ABN 50 009 058 646 Quarter ended ( current quarter ) 31 March 2018 1. Cash
For personal use only
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
The Public Financial Management Bill, 2012 THE PUBLIC FINANCIAL MANAGEMENT BILL, 2012 ARRANGEMENT OF CLAUSES PART I PRELIMINARY
Clause THE PUBLIC FINANCIAL MANAGEMENT BILL, 2012 1 Short title and commencement. 2 Interpretation. 3 Object of this Act. ARRANGEMENT OF CLAUSES PART I PRELIMINARY 4 Declaration of entities as National
Def: Tax is a levy charged by the government on individuals and companies to finance government expenditure.
Chap 12 Taxation Def: Tax is a levy charged by the government on individuals and companies to finance government expenditure. The main taxes paid by households The PAYE system. Employers deduct the tax
TODAY S THE DAY GET GREAT FINANCIAL ADVICE DO GREAT THINGS
TODAY S THE DAY GET GREAT FINANCIAL ADVICE DO GREAT THINGS BUDGET SPEECH 2017 RATES OF TAXES Individual, special trusts, insolvent and deceased estates Year of assessment ending 28 February 2017 Taxable
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
+Rule 5.5 Appendix 5B Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
For personal use only
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
The Commonwealth of Puerto Rico Monthly General Fund Budget (Budgetary Basis) Schedule of Revenues and Expenditures
The Commonwealth of Puerto Rico Monthly General Fund Budget (Budgetary Basis) Schedule of Revenues and Expenditures As of and for the period ended January 31, 2015 This report has been published in connection
State Budget Decree (1243/1992; amendments up to 677/2007 included)
Unofficial translation Ministry of Finance, Finland State Budget Decree (1243/1992; amendments up to 677/2007 included) Chapter 1 Preparation and structure of the State budget Section 1 (321/2003) Preparation
Roth Individual Retirement Account (Trust) Disclosure Statement
Roth Individual Retirement Account (Trust) Disclosure Statement This Disclosure Statement contains important information about traditional Individual Retirement Accounts ( traditional IRA ) described in
Appendix 5B. Mining exploration entity and oil and gas exploration entity quarterly report
Appendix 5B +Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13,
REPUBLIC OF LITHUANIA LAW ON VALUE-ADDED TAX. I. The Object of Tax
REPUBLIC OF LITHUANIA LAW ON VALUE-ADDED TAX I. The Object of Tax Article 1. The object of value-added tax (hereinafter referred to as VAT) shall be the value added to the product and services at each
STATISTICAL ANNEX. to the BUDGET SPEECH. for THE FISCAL YEAR 2017/2018
Republic of Kenya STATISTICAL ANNEX to the BUDGET SPEECH for THE FISCAL YEAR 2017/2018 PRINTED BY THE GOVERNMENT PRINTER, NAIROBI STATISTICAL ANNEX 2017/2018 ii TABLE OF CONTENTS Preface... v Table 1:
1. 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.
Circular The Schedule of dates for filing income-tax returns is given below:
Circular-2012 To, July 14, 2012 Dear Sir(s)/Madam, Sub: Income-tax, Wealth-tax, Service-tax and TDS returns for Assessment Year 2012-13 and payment of advance-tax for Assessment Year 2013-14 -------------------------------------------------------
Quarterly Economic and Budgetary Review
Republic of Kenya THE NATIONAL TREASURY Quarterly Economic and Budgetary Review Fourth Quarter, Financial Year 2017/2018 Period ending 30 th June, 2018 August 2018 Edition TABLE OF CONTENTS TABLE OF CONTENTS...
GENERAL ASSEMBLY OF NORTH CAROLINA SECOND EXTRA SESSION 1996 CHAPTER 13 HOUSE BILL 18
GENERAL ASSEMBLY OF NORTH CAROLINA SECOND EXTRA SESSION 1996 CHAPTER 13 HOUSE BILL 18 AN ACT TO REDUCE TAXES FOR THE CITIZENS OF NORTH CAROLINA AND TO PROVIDE INCENTIVES FOR HIGH QUALITY JOBS AND BUSINESS
For personal use only
+Rule 5.5 Mining exploration entity and oil and gas exploration entity quarterly report Introduced 01/07/96 Origin Appendix 8 Amended 01/07/97, 01/07/98, 30/09/01, 01/06/10, 17/12/10, 01/05/13, 01/09/16
Bank of Ireland Group plc Country by Country Reporting 2017
Bank of Ireland Group plc Country by Country Reporting 2017 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK Bank of Ireland Group plc Country by Country Reporting for the year ended 31 December 2017 Country