VAT Tax and Duty Manual Index
|
|
- Sophie Ray
- 5 years ago
- Views:
Transcription
1 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 previous location of the content (VAT Leaflet or a VAT TDM). Document last updated July Part 1 Preliminary & General Farmer and Intra EU Transactions Farmers and intra EU transactions VAT Legislation VAT legislation Part 2 Accountable Persons Reverse Charge Construction Reverse Charge Construction Reverse Charge- Gas Emissions Reverse charge - Gas Emissions VAT and Charities VAT and Charities VAT and Scrap Metal Scrap Metal State bodies, local authorities, public bodies Part 3 Taxable Transactions VAT treatment of Financial Services Financial Services Debt Factoring Hire Purchase Transactions ICAs & Farmers leaflet VAT Legislation manual Reverse Charge Construction leaflet part Gas Emissions part Charities & Charities leaflet part Scrap Metal & Scrap metal leaflet part State Bodies part Financial, Debt Factoring & Leaflet Hire purchase Transactions leaflet Management of Defined Pension Schemes part Pension Defined Benefit 1
2 Management of Special Investment Funds Managing a Defined Contribution Occupational Pension Scheme Self-Directed Life Assurance Bonds and Equivalent Products VAT and Employees Pension Fund VAT and Payment Services VAT Deductibility for Life Insurance Companies VAT Deductibility for the Funds Industry VAT Treatment of Personal Contract Plans VAT Treatment of Portfolio Management Services VAT Treatment of Stock Exchange Fees Supply of Goods Electricity Market part VAT Management of special funds part Pension Defined Contribution part VAT Self Directed Assurance Bonds part Pension for employees part VAT treatment of Portfolio Management Services part Stock Exchange Fees part Financial leasing part Financial, Interest Received part Financial, Charge and Credit Cards Electricity Market leaflet Food Supplements ebrief 70/2011 Footwear Horses and Greyhounds Hot Take Away Food Partial recovery of VAT on qualifying passenger motor vehicles Payment of VAT on Alcohol Products at the time of Payment of Excise Duty Photography Recovery of VAT on Motor Vehicles Retailers Special Scheme Reverse Charge Gas, Electricity, Gas and Electricity Certificates Supplies of Live Horses, Greyhound, Insemination Services Supplies of Second-Hand Goods Supply of Garden Sheds and Similar Prefabricated Structures Supply of Goods by Horticultural Retailers Supply of Printed Matter Footwear leaflet part Horses and Greyhounds part Hot Take away Food Motor Vehicles Deductibility leaflet part 03b-01 Alcohol & Leaflet Photography leaflet Motor Vehicles VAT and VRT leaflet Retailers Special Scheme leaflet part Gas and Electricity Reverse Charge & Leaflet part Live Horses, Greyhounds, insemination services & Horses leaflet part Second-hand goods & Leaflet part Garden Sheds & Prefabricated structures part Horticultural Retailer part Printed Matter & Printed Matter Leaflet 2
3 VAT and VRT on Transactions Involving Motor Vehicles VAT on Food and Drink VAT on Gifts and Promotional Items VAT Treatment of Independent Film and TV Productions VAT Treatment on Supplies of Bread Intra Community Acquisitions Motor Vehicles VAT and VRT leaflet Food and Drink leaflet part Gifts & Gifts leaflet part Independent Film & TV Producers part Bread & VAT Treatment of Supplies of Bread Leaflet part Mobile Homes part Pharmacists part Gift Tokens part Bulk Purchasing part Sale and Leaseback Transactions part Animal Insemination Services Services Agricultural Services Auctioneers and Auction Sales Betting, Gaming Catering Services Conferences VAT Deductibility Education and Vocational Training post 2015 Emergency Accommodation and Ancillary Services Entrance Fees to Historic Houses and Gardens Funeral Undertaking Healthcare Sector - Hire and Laundry of Linen Hiring or Leasing of Means of Transport Opticians Services Connected with Immovable Property Services of Barristers Services of Law Searchers and Law Agents Services of Personal Insolvency Practitioners Services of Solicitors Sports Facilities part Agricultural Services part Auctioneers & Leaflet part Betting, gaming part Catering Services Conferences leaflet part Education Vocational Training & retraining services Post 2015 part Emergency Accommodation & Ancillary services part Admissions, historic houses and gardens & Leaflet part Funeral Undertaking part Linen Services Hiring and leasing of means of transport leaflet part Opticians part Barristers part Law Agents, searchers part Insolvency part Solicitors & Solicitors leaflet part Sporting facilities & Sports Facilities leaflet 3
4 Theatrical & Musical Events Third Level Education Research Services VAT and Employment Agencies VAT and Medical Services VAT and the Provision of Home Care Services VAT Treatment of Charitable Donations Via SMS VAT Treatment of egaming Services VAT Treatment of Farm Relief Services VAT Treatment of Member-Owned Golf Clubs State Procurement Procurement of Goods and Services by the State Transfer of Business Transfer of Business Two Thirds Rule Previous location (VAT Leaflet Theatrical & Musical events leaflet part Education, Third level research part Employment Agencies part Medical Services & Leaflet part Home Care Services part Telecommunications (SMS) part egaming part Farm Relief Services part Member Owned Golf clubs part Movable goods, valuations part Foreign Principals - VAT 60A Procedures Transport of Goods and Ancillary services leaflet part Actuaries part Accountants part Short-term car hire part Short-term Boat Hire part Passenger Transport part Advertising & Leaflet part Veterinary Services & Leaflet part Driving Schools part Fairgrounds, amusements part Loss Adjusters part Motor and engineer assessors part Transport, International Leasing part State procurement & State procurement leaflet Transfer of Business leaflet part Two-thirds rule Part 4 Place of taxable transactions Place of Supply VAT and Distance Sales Goods - Distance Sales part Distance Sales & Leaflet 4
5 ICA - Triangulation Part 5 Taxable Amount Bad Debts Relief VAT Bad Debts Relief (Excluding Hire Purchase) Retail Sales and Credit / Charge Cards Retail Sales and Credit Charge Cards Staff Secondments VAT Treatment of Staff Secondments PSWT and RCT Part 6 Rates and Exemptions Changes in Rates of VAT Changes in Rates of VAT Mixed Supplies of Goods and Services Mixed Supplies of Goods and Services Part 7 Provisions Relating to Imports and Exports part 03a-04 - Triangulation Part Bad Debts part Credit cards, retail part PSWT and RCT Change in VAT rates (Chapter 18 of VAT Guide) Mixed Supplies of Goods and Services leaflet Part 8 Deductions Adjustment of Tax Deduction Regarding Unpaid Consideration Unpaid Consideration and Adjustment of Tax Deductible Part 9 Obligations of Accountable Persons Expression of Doubt Expression of Doubt part 12 - Adjustable Unpaid Consideration part Non Deductibility - VAT General Expression of doubt leaflet 5
6 Invoices Flat rate Farmers Settlement Vouchers Records Cash Register Records Notice of Requirement to Furnish Certain Information. Protecting Your Business from VAT Fraud Section 108B - Notice of requirement to issue a document VAT Fraud - Kittel and Other CJEU Case Law Registration Obligations of Accountable Persons Mandatory e-filing Notification for New VAT Registrations Procedure for Cancelling a VAT Registration Registration of Gas and Oil Exploration Companies Registration of Student Unions Registration of Trade Protection Associations VAT3 Filing Enhancements to the VAT 3 Return in ROS Moneys Received Basis of Accounting VIES part Flat rate Farmers Settlement Vouchers part Cash & Carry Wholesalers part Date of Issue of invoice - services part 12a-03 - Farmers in Northern Ireland part Cash Registers requirements part Guide re section 108A part How to protect your business from VAT fraud part Notice of Requirement to issue a document part VAT Fraud and the Kittel Case part e-filing part Procedures for cancelling VAT registration part Gas & Oil Exploration Companies part Students Union part Trade Protection Association part Guidelines for the Registration of Taxpayers for VAT part Property Developers pre-trading part Monies Received Basis of Accounting, Groups part 19a-02 - VIES, Intrastat, Mutual Assistance 6
7 Part 10 Special Schemes Flat Rate Farmers Flat-rate Farmers Travel Agents Margin Scheme Travel Agent's Margin Scheme part 12a-01 - Flat rate Farmers Travel Agent's Margin Scheme Leaflet & part 10c-01 - Travel Agents Margin Scheme Zero Rating Goods and Services Section 56 Section 56 Zero Rating of Goods and Services part Section 56 (old 13a) Part 11 Immovable Goods Capital Goods Scheme Capital Goods Scheme Hotel, Holiday Accommodation Hotel, Holiday Accommodation Mortgagees in Possession and Asset Receivers Mortgagees in Possession, Asset Receivers and other Receivers Non-business Use of Property VAT Part 11 - Immovable Goods Property Developers Renting out Residential Properties Property Developers Renting out Residential Properties Waiver of Exemption Transitional Measures Waiver of Exemption - Transitional measures VAT Registration in Advance of Trading part Hotel, holiday accommodation part MIPs and Receivers Non-business use of property (VAT on Property Guide) Tax Briefing 69/2008 Waiver of exemption - Transitional measures (VAT on Property Guide) Tax Briefing 64/2006 7
8 Part 12 Refunds and Repayments of Tax Repayment Claims Received from Member-Owned Clubs Repayment Claims Received from Member Owned Clubs Unjust enrichment Part 13 Administration and General Guidelines for the Application of Section 108C, VATCA 2010 Guidelines - Section 108C - Joint and several liability for tax Guidelines for the Application of Section 108D Guidelines for the application of Section 108D, VATCA 2010 VAT and Security Bonds Procedures for Requiring Security from Taxable Persons VAT3 Filing part Repayment claims re Golf Clubs/Bridport part Unjust enrichment part Section 108 Joint and severable liability Fraud Guidelines for the application of Section 108D, VATCA 2010 part 23a-01 - Security/Bonds VATCA Identity Cards VAT Consolidation Act 2010 and Identity Cards Part 14 Repeals Consequential Amendments Transitional Commencement part 28x-01 - Identity Cards VATCA 2011 *These guidance documents have been archived as they are no longer relevant. Copies can be obtained upon request. 8
VAT 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 informationUK VAT Notices VAT. t&columns=1&id=hmce_cl_ Completing your VAT return. 700/12 Filling in your VAT return
UK VAT Notices VAT Notice title Date of issue Link to Notices Notice Reference VAT Guide 700 The VAT Guide August Completing your VAT return 700/12 Filling in your VAT return April t&columns=1&id=hmce_cl_001596
More informationCA Proficiency 2 REPUBLIC OF IRELAND REPUBLIC OF IRELAN TAXATION REFERENCE MATERIAL FOR TAX YEAR 2015
CA Proficiency 2 PAPER 4a TAXATION II REPUBLIC OF IRELAND SUMMER 2016 (Tuesday 21 June 2016: 9:30 am 1:20 pm) 2 PAPER 4 - TAXATIOI REPUBLIC OF IRELAN TAXATION REFERENCE MATERIAL FOR TAX YEAR 2015 TAXATION
More informationTaxation Reference Material Republic of Ireland. For use in First and Second Year Taxation Examinations Summer & Autumn 2012
Taxation Reference Material Republic of Ireland For use in First and Second Year Taxation Examinations Summer & Autumn 2012 1 TAXATION REFERENCE MATERIAL FOR THE 2011 TAX YEAR (To be used by candidates
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 informationGLOBAL INDIRECT TAX. Sweden. Country VAT/GST Essentials. kpmg.com TAX
GLOBAL INDIRECT TAX Sweden Country VAT/GST Essentials kpmg.com TAX b Sweden: Country VAT/GST Essentials Sweden: Country VAT/GST Essentials Contents Scope and Rates 2 What supplies are liable to VAT? 2
More informationVAT Flat Rate Scheme. Who can join? How the scheme operates. When is the scheme not available?
VAT Flat Rate Scheme The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT. Under the scheme a set percentage is applied to the turnover
More informationSection 56 Zero-Rating of Goods and Services
Section 56 Zero-Rating of Goods and Services This document should be read in conjunction with section 56 of the VAT Consolidation Act 2010 (VATCA 2010) Document last reviewed May 2017 Table of Contents
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 informationSeminar on Indirect taxes, Transfer Pricing and Emerging Issues Value Added Tax
Seminar on Indirect taxes, Transfer Pricing and Emerging Issues Value Added Tax 29 th April 2016 CPA Starlings Muchiri Mobile: 0722 33 27 29 Email: info@taxeac.com Scope of presentation Intro to VAT principles;
More informationPartial recovery of VAT on qualifying passenger motor
Partial recovery of VAT on qualifying passenger motor vehicles This document should be read in conjunction with sections 59(2)(d), 60, 61 and 62 of the VAT Consolidation Act 2010 (VATCA 2010) Document
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 informationVAT Flat Rate Scheme
VAT Flat Rate Scheme The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT. Under the scheme a set percentage is applied to the turnover
More informationMandatory e-filing Notification for New VAT Registrations
Mandatory e-filing Notification for New VAT Registrations This document should be read in conjunction with section 78 of the VAT Consolidation Act 2010. (VATCA 2010) Document last updated May 2018 Table
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 informationTaxation Reference Material Republic of Ireland. For use in First and Second Year Taxation Examinations Summer & Autumn 2010
Taxation Reference Material Republic of Ireland For use in First and Second Year Taxation Examinations Summer & Autumn 2010 1 TAXATION REFERENCE MATERIAL FOR THE 2009 TAX YEAR (To be used by candidates
More informationVAT Flat Rate Scheme
VAT Flat Rate Scheme The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT. are required to operate the capital goods scheme for certain
More informationVAT Flat Rate Scheme
VAT Flat Rate Scheme The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT. are required to operate the capital goods scheme for certain
More informationSTATUTORY INSTRUMENTS. S.I. No. 639 of 2010 VALUE-ADDED TAX REGULATIONS 2010
STATUTORY INSTRUMENTS. S.I. No. 639 of 2010 VALUE-ADDED TAX REGULATIONS 2010 (Prn. A10/1928) 2 [639] S.I. No. 639 of 2010 VALUE-ADDED TAX REGULATIONS 2010 1. Citation and commencement 2. Interpretation
More informationBULGARIA TAX CARD 2017
BULGARIA TAX CARD 2017 TAX CARD 2017 BULGARIA Table of Contents 1. Individuals 1.1 Personal Income Tax 1.1.1 Residency 1.1.2 Tax Rates 1.1.3 Taxable Income 1.1.4 Exempt Income 1.1.5 Deductible Expenses
More information1. (1) In this Act, save where the context otherwise requires
VALUE-ADDED TAX ACT 1972 VALUE-ADDED TAX ACT 1972 - LONG TITLE AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO INLAND REVENUE (INCLUDING EXCISE)
More information2.2 Which of my activities are business activities for VAT purposes?
1. Introduction 1.1 What is this notice about? This notice gives guidance to those people responsible for the VAT affairs of clubs and associations on the correct treatment of their activities. It explains:
More informationVAT in the European Community APPLICATION IN THE MEMBER STATES, FACTS FOR USE BY ADMINISTRATIONS/TRADERS INFORMATION NETWORKS ETC.
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes Brussels, October 2010 TAXUD/C/1 VAT in the European Community APPLICATION
More informationAdvanced Taxation Republic of Ireland. Sample Paper / 2018 Questions & Suggested Solutions
Advanced Taxation Republic of Ireland Sample Paper 2 2017 / 2018 Questions & Suggested Solutions NOTES TO USERS ABOUT SAMPLE PAPERS Sample papers are published by Accounting Technicians Ireland. They are
More informationIntegrated text of Council Directive 2006/112/EC on the common system of value added tax (the Recast VAT Directive)
Integrated text of Council Directive 2006/112/EC on the common system of value added tax (the Recast VAT Directive) Preambles Directive 2006/112/EC VAT Directive (recast) Council Directive 2006/138/EC
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 information12A SALES AND USE TAX CHAPTER 12A-1 SALES AND USE TAX
12A SALES AND USE TAX CHAPTER 12A-1 SALES AND USE TAX 12A-1.001 Specific Exemptions. 12A-1.0011 Schools Offering Grades K through 12; Parent-Teacher Associations; and Parent-Teacher Organizations. 12A-1.0015
More information3.1.4 Other areas Public Sector Changes What are the changes How might this affect you? Summary...
Contents Contents... 3 1 Introduction... 1 1.1 Advantages of trading as a limited company... 2 1.1.1 Tax savings... 2 1.1.2 Separate legal entity... 3 1.1.3 Shareholders... 3 1.1.4 Limited liability...
More informationVAT compliance checklist
VAT compliance checklist Name of entity Irish VAT number (if applicable): VAT group remitter name and number (if applicable): Period of review: Checklist completed by: Date: Please supply the following
More informationUAE VAT GUIDE. NVENTEQ SOLUTIONS FZC NVENTEQ SOLUTIONS FZC For Informational Purposes Only
UAE VAT GUIDE NVENTEQ SOLUTIONS FZC www.nventeq.com TABLE OF CONTENTS BUSINESS IMPACT... 3 VAT FLOW... 4 ACCOUNTING TREATMENT... 5 NATURE OF SUPPLIES... 6 EXAMPLE OF VAT DUE CALCULATION... 7 COMMON STANDARD
More informationREPUBLIC 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
More informationBUDGET Tax Guide
BUDGET 2019 Tax Guide Contents Page Main Tax Credits & Allowances 2 Income Tax Bands / Tax on Savings 3 Mortgage Interest Relief 4 PRSI / Domicile Levy 5 Universal Social Charge 6 Property Relief Surcharge
More informationRoly Pipe & Partners. Roly Pipe AIIT. Copyright 2009 Roly Pipe & Partners
Roly Pipe & Partners Roly Pipe AIIT roly@thevatman.com 1 VALUE ADDED TAX The Place of Supply Rules Legal Framework Effect of current rules Effect of 2010 rules Effect of new 2011 rules New rules taking
More informationIs it a Donation? Have we supplied goods / services to the other party in return for something (normally money)? Yes
VAT and AR When deciding whether to charge VAT on an invoice, or whether a proportion of the monies you have received are vatable you should follow the basic principles; Is it a Donation? Important! Outside
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 informationPersonal data processed by Revenue. Data processed Details on personal data Data shared with third parties
Data processed Details on personal data Data shared with third parties Source of personal To process Parlimentary Questions, PS queries or Representations to Chairman or Minister Section 40 Data Protection
More informationSouth Africa: VAT essentials
South Africa: VAT essentials Essential information regarding VAT as it applies in South Africa. Scope and Rates Registration VAT grouping Returns VAT recovery International Supplies of Goods and Services
More informationIs it a Donation? (see the Donation flow chart) Have we supplied goods / services to the other party in return for something (normally money)?
VAT and AR When deciding whether to charge VAT on an invoice, or whether a proportion of the monies you have received are vatable you should follow these basic principles. UImportant! Is it a Donation?
More informationVAT Package Yannick Zeippen, Jacques Verschaffe! promoculture. larcier
VAT Package 2010-2015 Yannick Zeippen, Jacques Verschaffe! 3 O
More informationGOODS AND SERVICES TAX (JERSEY) REGULATIONS 2007
GOODS AND SERVICES TAX (JERSEY) REGULATIONS 2007 Revised Edition Showing the law as at 1 January 2016 This is a revised edition of the law Goods and Services Tax (Jersey) Regulations 2007 Arrangement
More informationTax Card With effect from 1 January 2016 Lithuania. KPMG Baltics, UAB. kpmg.com/lt
Tax Card 2016 With effect from 1 January 2016 Lithuania KPMG Baltics, UAB kpmg.com/lt CORPORATE INCOME TAX Taxable profit of Lithuanian and foreign corporate taxpayers is subject to a standard (flat) rate
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 informationSAMOA VALUE ADDED GOODS AND SERVICES TAX ACT 2015
SAMOA VALUE ADDED GOODS AND SERVICES TAX ACT 2015 Arrangement of Provisions PART 1 PRELIMINARY 1. Short title and commencement 2. Interpretation 3. Definition of taxable activity 4. Definition of fair
More informationRESOLUTIONS 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
More informationSelected Consumer Taxes in the City of Chicago
Selected Consumer Taxes in the City of Chicago A Civic Federation Issue Brief This brief provides a compilation of selected consumer taxes, including rates and descriptions, in place in the City of Chicago
More informationExempt Organizations: Sales and Purchases
Exempt Organizations: Sales and Purchases Susan Combs, Texas Comptroller of Public Accounts NOVEMBER 2012 Organizations that have applied for and received a letter of exemption from sales tax don t have
More informationDRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME
Revised March 2013 DRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME VRT7 RPC002757_EN_WB_L_1 CONTENTS Part Page No. 1. Introduction 2 2. Medical Qualification 3 3. Who can Apply?
More informationA guide to expenses for Partnerships and the Self-Employed
A guide to expenses for ships and the Self-Employed There are a range of expenses that can be claimed by those who are self-employed or in partnerships. When seeking to reclaim some of the costs on these
More informationGLOBAL INDIRECT TAX. Malta. Country VAT/GST Essentials. kpmg.com TAX
GLOBAL INDIRECT TAX Malta Country VAT/GST Essentials kpmg.com TAX b Malta: Country VAT/GST Essentials Malta: Country VAT/GST Essentials Contents Scope and Rates 2 What supplies are liable to VAT? 2 What
More informationVAT For Small Businesses
A Revenue Guide A Revenue Guide May 2005 Contents Introduction 2 What is VAT? 2 What rate is VAT charged at? 2 What is the difference between zero-rating and exemption? 2 Who must register for VAT? 3 What
More information(Non-legislative acts) REGULATIONS
23.3.2011 Official Journal of the European Union L 77/1 II (Non-legislative acts) REGULATIONS COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive
More informationTax Index of Financial Data
Tax Index of Financial Data Please input: Year of Assessment Reference number: Company Name:. of Trading Activities: Balance Sheet Income Statement Validations All mandatory fields present and correct?
More informationSchedules of Revenue Powers. Part
Schedules of Revenue Powers Part 38-04-15 The relevant legislation should be consulted and also the guidelines on the use of these powers. Document last updated April 2018 Contents Schedule of Powers under
More informationThis seminar is brought to you by. Roly Pipe & Partners
This seminar is brought to you by Roly Pipe & Partners Roly Pipe CTA roly@thevatman.com The Mini One-Stop Shop (MOSS) for taxpayers with a place of belonging in one Member State Current rules for place
More informationGeneral Practitioners Professional Expenses. June 2017
General Practitioners Professional Expenses June 2017 TABLE OF CONTENTS Section Page 1 INTRODUCTION... 2 2 GENERAL PRINCIPLES... 3 3 EXPENDITURE... 5 4 RECORD-KEEPING... 16 5 CONCLUSION... 17 1 INTRODUCTION
More information5531/11 MRS/DOS/kp DG G1
COUNCIL OF THE EUROPEAN UNION Brussels, 4 March 2011 (OR. en) 5531/11 Interinstitutional File: 2009/0177 (NLE) FISC 6 LEGISLATIVE ACTS AND OTHER INSTRUMTS Subject: COUNCIL IMPLEMTING REGULATION laying
More informationFoundations in Taxation (Ireland)
FOUNDATIONS IN ACCOUNTANCY Foundations in Taxation (Ireland) Pilot Paper Time allowed: Writing: 2 hours This paper is divided into two sections: Section A ALL TEN questions are compulsory and MUST be attempted
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 informationRETURN of INCOME for BUSINESS, PROFESSIONALS, FARMING, RENT, DIVIDEND, INTEREST, BENEFICIARIES and PARTNERS
Taxation Division Tax Identification No.: () First Name: Middle Name: Last Name: Residential Address : RETURN of INCOME for BUSINESS, PROFESSIONALS, FARMING, RENT, DIVIDEND, INTEREST, BENEFICIARIES and
More informationTaxation Northern Ireland. Sample Paper 3 Questions & Suggested Solutions
Taxation Northern Ireland Sample Paper 3 Questions & Suggested Solutions INSTRUCTIONS TO CANDIDATES PLEASE READ CAREFULLY For candidates answering in accordance with the law and practice of the Northern
More informationOther notices on this or related subjects
Foreword This notice cancels and replaces Notice 700/8 (August 2004). It also cancels Business Brief 34/04, part 3 (VAT Avoidance Disclosures Unit change of address). Details of any changes to the previous
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 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 informationNotes on SELF-EMPLOYMENT
SA103(Notes) CONTENTS Filling in the Self-employment Pages SEN1 Providing details of income and expenses SEN2 Provisional figures SEN3 Estimates (including valuations) SEN3 Business details SEN3 Your basis
More informationEmployer s Guide. to operating. for certain benefits
Employer s Guide to operating PAYE and PRSI for certain benefits Should you require any information or assistance in relation to the matters dealt with in this Guide please phone Lo-call 1890 25 45 65.
More informationTAX CARD 2016 ROMANIA
ROMANIA TAX CARD TAX CARD 2016 ROMANIA 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/Allowances 1.2 Social
More informationGUIDELINES ON TAX CONSEQUENCES OF RECEIVERSHIP AND MORTGAGEE IN POSSESSION (MIP) Part
GUIDELINES ON TAX CONSEQUENCES OF RECEIVERSHIP AND MORTGAGEE IN POSSESSION (MIP) Part 04-00-01 Document last updated November 2017 Contents 1. Introduction...2 2. Tax Registrations...3 3. Tax Payment and
More informationSECTION - COMMERCE STD : TYBCOM SUB: INDIRECT TAX. Date: 04/03/2016 Time: 2.30 Hr. Marks: 75
SECTION - COMMERCE STD : TYBCOM SUB: INDIRECT TAX N.B.: All questions are compulsory carrying 15 marks each. Date: 04/03/2016 Time: 2.30 Hr. Marks: 75 Q. 1. (a) Rewrite following full sentence and state
More informationValue Added Tax and Climate Change Levy explained. For large business customers
Value Added Tax and Climate Change Levy explained For large business customers 2/7 VAT and CCL explained This e-guide explains the rates at which Value Added Tax (VAT) and Climate Change Levy (CCL) are
More informationThis tax guide provides you with a basic introduction. We would be happy to provide any further clarification or advice you require.
VAT The basics Introduction VAT registered businesses act as unpaid tax collectors and are required to account both promptly and accurately for all the Value Added Tax (VAT) they collect. The VAT system
More informationNOTIFICATION NO. 94/2009, Dated: December 18, 2009
NOTIFICATION NO 94/2009, Dated: December 18, 2009 In exercise of the powers conferred by section 295 read with sub-section (2) of section 17 of the Income-tax Act, 1961 (43 of 1961), the Central Board
More informationProfessional Services Withholding Tax (PSWT) General Instructions
Income Tax, Capital Gains Tax and Corporation Tax Manual Part 18.1.4 Professional Services Withholding Tax (PSWT) General Instructions Chapter 1 of Part 18 Taxes Consolidation Act 1997 Updated September
More informationBank charges Bank interest Bank notes Batteries Bed linens Betting, gaming and lotteries
The table below gives examples of items most commonly encountered by businesses when preparing VAT returns. The list is intended as a guide only and is neither exhaustive nor comprehensive. If in doubt,
More informationVAT REFUND FOR FOREIGN TAXABLE PERSONS
VAT REFUND FOR FOREIGN TAXABLE PERSONS CONTENT I. VAT REFUND FOR TAXABLE PERSONS ESTABLISHED IN ANOTHER EU MEMBER STATE... 2 1. Which legal acts apply with regard to VAT refund for foreign taxable persons?...
More informationContents. Binder 1. Table of Legislation. Table of Cases. Part A Basics. Part B Supply issues. Part C Input tax
This is a listing of parts and chapters. A more detailed contents list appears at the beginning of each part. Gaps have been left in the alphabetical listing of parts, and in the numbering of chapters,
More informationBARNES ROFFE LLP PROPERTY AND TAX PLANNING 13 SEPTEMBER 2018
BARNES ROFFE LLP PROPERTY AND TAX PLANNING 13 SEPTEMBER 2018 BARNES ROFFE LLP STEPHEN CORNER FCA, LLB (Hons), Barrister Partner THE LANDSCAPE Tax avoidance has become immoral There is an estimated 5B tax
More informationGST SEMINAR FOR FOMFEIA
GST SEMINAR FOR FOMFEIA Accounting For Tax 1 April 2014 1.00am -2.30pm New York Hotel, Johor Bahru Norlela Hj Ismail Unit GST, Putrajaya PEJABAT PELAKSANAAN GST KEMENTERIAN KEWANGAN Briefing Agenda 1.
More informationChecklist of employment-related claims
Checklist of employment-related claims 13.000 Checklist of employment-related claims This checklist is a guide only. The results may vary depending on individual circumstances. Income Tax Assessment Act
More informationChapter 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
More informationCHARTERED ACCOUNTANTS & REGISTERED AUDITORS
DAVID M. BREEN & CO CHARTERED ACCOUNTANTS & REGISTERED AUDITORS Suite 4, Wallace House, Maritana Gate, Waterford. Tel: 051 875222 Fax: 051 875333 E-mail: david@davidmbreen.ie Web: www.davidmbreen.ie BUDGET
More informationTAXABLE PERSON GUIDE FOR VALUE ADDED TAX. Issue 1/March 2018
TAXABLE PERSON GUIDE FOR VALUE ADDED TAX Issue 1/March 2018 Contents 1. Introduction... 5 1.1. Purpose of this guide... 5 1.2. Changes to the previous version of the guide... 5 1.3. Who should read this
More informationDRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME
Revised December 2015 DRIVERS AND PASSENGERS WITH DISABILITIES ORGANISATIONS TAX RELIEF SCHEME VRT7 RPC006903_EN_WB_L_1 CONTENTS Part Page No. 1. Introduction 2 2. Medical Qualification 3 3. Who can Apply?
More informationTax Card May kpmg.com.cy
Tax Card 2018 May 2018 kpmg.com.cy 1. Personal Income Tax 1.1 Tax Rates Chargeable Income 0-19.500 Tax Rate % Tax Amount Cumulative Tax 0 19.501-28.000 20 1.700 1.700 28.001-36.300 25 2.075 3.775 36.301-60.000
More informationTaxation Republic of Ireland 1 st Year Examination
Taxation Republic of Ireland 1 st Year Examination May 2016 Solutions, Examiners Comments & Marking Scheme NOTES TO USERS ABOUT THESE SOLUTIONS The solutions in this document are published by Accounting
More informationTax & Legal Alert. Tax and exercise duty law amendments as of Personal Income Tax
2010. December Tax & Legal Alert Tax and exercise duty law amendments as of 2011 Auditing and Consulting Phone: +36.1.375.4921 On 16 th November 2010, the Hungarian Parliament approved the packet of amendments
More informationTax Laws. Time allowed : 3 hours Maximum marks : 100. Total number of questions : 8 Total number of printed pages : 8
Tax Laws 263 : 1 : Roll No... Time allowed : 3 hours Maximum marks : 100 Total number of questions : 8 Total number of printed pages : 8 NOTE : All references to sections mentioned in Part-A of the Question
More informatione-guide Value Added Tax and Climate Change Levy explained
e-guide Value Added Tax and Climate Change Levy explained Value Added Tax and Climate Change Levy explained 2/7 VAT and CCL explained This e-guide explains the rates at which Value Added Tax (VAT) and
More informationPROJECT ENTREPRENEURS CLUB 2007CB16IPO
IPA CROSS-BORDER PRPGRAMME CCI2007CB16IPO007 6:40 PROJECT ENTREPRENEURS CLUB 2007CB16IPO007-2012-2-11 Training on entrepreneurship 27-29 June 2014 Kraishte, District of Blagoevgrad IPA CROSS-BORDER PRPGRAMME
More informationFundamentals Level Skills Module, Paper F6 (IRL)
Answers Fundamentals Level Skills Module, Paper F6 (IRL) Taxation (Irish) 1 James and Audrey December 2013 Answers and Marking Scheme Marks (a) (i) Audrey s Schedule D Case II income for 2012 Net profit
More information09/05/2018. LEADER IN NURTURING CHARTERED ACCOUNTANTS Prepared By: Zvino L Mapetere CA(Z)
09/05/2018 LEADER IN NURTURING CHARTERED ACCOUNTANTS 2 LEARNING OUTCOMES 1. Determining whether or not VAT should be levied in a transaction s6 2. Classifying supplies for VAT s10 and s11 3. Time of Supply
More informationFINANCE ACT 2015 VALUE-ADDED TAX NOTES FOR GUIDANCE
FINANCE ACT 2015 VALUE-ADDED TAX NOTES FOR GUIDANCE Issued by VAT Policy and Legislation Branch, 22 December 2015 51. Interpretation (Part 3) This section defines the Principal Act as the Value-Added Tax
More informationTopic # 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
More information1.2 What law applies to this notice?
Foreword This notice cancels and replaces Notice 723A (October 2011). 1. Introduction 1.1 What is this notice about? This notice explains the schemes for claiming a refund of VAT incurred in: Either European
More informationFinance (No. 2) Bill
This Bill is divided into two volumes. Volume I contains the Clauses. Volume II contains the Schedules to the Bill. EUROPEAN CONVENTION ON HUMAN RIGHTS Mr Chancellor of the Exchequer has made the following
More information79 Bid opening 79 Selection 79 Legal protection of bidders
11 SLOVENIA COUNTRY PROFILE 11 Basic data 12 Slovenia in brief 13 Reasons to do business in Slovenia 13 Economic trends 14 The upgraded institutional framework to boost the economy 15 The labour market
More informationThe exception to this is any Quick Start claims, where a copy of past claims made to HMRC will help greatly to ensure your claim is given priority.
Checklist of issues where a claim may be possible All you need to do right now is to tick the box next to any of the categories which you think may apply. We will then come back to you detailing the further
More informationHow to Account for the Second Reduced VAT Rate of 9%
How to Account for the Second Reduced VAT Rate of 9% From 1 st July 2011, a second reduced rate of VAT will be introduced at 9%. This will be introduced in respect of certain goods and services (mainly
More informationBUDGET 2019 TAX GUIDE
BUDGET 2019 TAX GUIDE 1 This SARS pocket tax guide has been developed to provide a synopsis of the most important tax, duty and levy related information for 2019/20. INCOME TAX: INDIVIDUALS AND TRUSTS
More informationVAT IN UAE THE BEGINNING..
VAT IN UAE THE BEGINNING.. November 2017 British Centres for Business Hoshedar Cooper, Associate Partner Contents: GENERAL CONCEPT OF VAT OVERVIEW OF UAE VAT AMBIT OF SUPPLY Exempt Supplies; Zero Rated
More informationTax Card KPMG in Macedonia. kpmg.com/mk
Tax Card 2016 KPMG in Macedonia kpmg.com/mk TAXATION OF CORPORATE PROFITS Corporate income tax (CIT) is due from profits realized by resident legal entities as well as by non-residents with a permanent
More information