How to Manage Value-Added Tax Refunds

Download How to Manage Value-Added Tax Refunds PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa

Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

Effects of Adopting a Value-added Tax

Download Effects of Adopting a Value-added Tax PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!


Book Synopsis Effects of Adopting a Value-added Tax by :

Download or read book Effects of Adopting a Value-added Tax written by and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Filing of VAT and company tax returns

Download Filing of VAT and company tax returns PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780215037602
Total Pages : 40 pages
Book Rating : 4.0/5 (376 download)

DOWNLOAD NOW!


Book Synopsis Filing of VAT and company tax returns by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Filing of VAT and company tax returns written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2007-12-04 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: On the basis of a report by the Comptroller and Auditor General, this report examined HM Revenue and Customs on getting VAT and Company Tax returns in on time, encouraging businesses to file tax returns online. The Department spends over £9 million a year on processing nine million VAT and Company Tax returns but one in five Company Tax returns and one in seven VAT returns are filed late or not at all. The Department lacks information on businesses that repeatedly file late and the links between late filing and other forms of non-compliance. The penalty regimes are variable and the fixed rate penalties for Company tax are low and not routinely applied, so the Department should also look at non-financial incentives such as tax clearance certificates. Less than 10% of companies' use online filing and the Department does not expect to meet its target of getting 50% of VAT returns filed online by 2007-8 and plans for mandatory online filing for Company Tax have been put back to 2010. Online filing would save the Department most of its current processing costs and be cheaper for businesses. Additional plans to reduce the administrative burden of filing taxes are unlikely to be implemented before 2011.

Filing VAT and company tax returns

Download Filing VAT and company tax returns PDF Online Free

Author :
Publisher : The Stationery Office
ISBN 13 : 9780102944020
Total Pages : 44 pages
Book Rating : 4.9/5 (44 download)

DOWNLOAD NOW!


Book Synopsis Filing VAT and company tax returns by : Great Britain: National Audit Office

Download or read book Filing VAT and company tax returns written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2006-12-13 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT) and Corporation Tax raised around £120 billion in revenue in 2005-06. Some 1.8 million businesses are registered for VAT and 1.8 million companies registered to file Company Tax returns, which cover their liability for Corporation Tax. This report examines the performance of HM Revenue & Customs in securing and processing VAT and Company Tax returns from businesses which should submit them. It covers: getting the returns in on time; efficiency in dealing with the returns; customer service and the compliance burden on businesses making returns. Over the last three years the number of Company Tax returns filed on time has remained broadly stable at 77 to 79 per cent and VAT return compliance rate has stabilised at 85 per cent. The Department does not have readily available information on the total number of Company Tax returns outstanding from all previous years. It also does not know the potential tax liability arising from all missing returns. At least £1.5 billion of tax is in doubt from late and non-filed VAT and Company Tax returns. The level and the way in which penalties are applied for late filing for the two tax returns has not proved effective in further improving compliance. The report finds online filing of returns could improve efficiency, and welcomes reduction in staff costs and improvements in customer service. The NAO make a number of recommendations, which may be implemented quickly and at low cost, aimed at yielding efficiency savings, reduce tax at risk, and improve the Department's progress towards its targets.

Self-employment Tax

Download Self-employment Tax PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (319 download)

DOWNLOAD NOW!


Book Synopsis Self-employment Tax by :

Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Code

Download United States Code PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1184 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!


Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

International VAT/GST Guidelines

Download International VAT/GST Guidelines PDF Online Free

Author :
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264272040
Total Pages : 0 pages
Book Rating : 4.2/5 (72 download)

DOWNLOAD NOW!


Book Synopsis International VAT/GST Guidelines by : OECD

Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

Download Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513576488
Total Pages : 40 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods by : John Brondolo

Download or read book Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods written by John Brondolo and published by International Monetary Fund. This book was released on 2021-05-21 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

Circular E, Employer's Tax Guide

Download Circular E, Employer's Tax Guide PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.3/5 (129 download)

DOWNLOAD NOW!


Book Synopsis Circular E, Employer's Tax Guide by : United States. Internal Revenue Service

Download or read book Circular E, Employer's Tax Guide written by United States. Internal Revenue Service and published by . This book was released on 2000 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Farmer's Tax Guide

Download Farmer's Tax Guide PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 112 pages
Book Rating : 4.:/5 (3 download)

DOWNLOAD NOW!


Book Synopsis Farmer's Tax Guide by :

Download or read book Farmer's Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

DOWNLOAD NOW!


Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

The Collection Process (income Tax Accounts)

Download The Collection Process (income Tax Accounts) PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 4 pages
Book Rating : 4.3/5 (126 download)

DOWNLOAD NOW!


Book Synopsis The Collection Process (income Tax Accounts) by : United States. Internal Revenue Service

Download or read book The Collection Process (income Tax Accounts) written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Doing Business 2020

Download Doing Business 2020 PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 254 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Improving VAT/GST : designing a simple and fraud-proof tax system

Download Improving VAT/GST : designing a simple and fraud-proof tax system PDF Online Free

Author :
Publisher :
ISBN 13 : 9789087222369
Total Pages : 740 pages
Book Rating : 4.2/5 (223 download)

DOWNLOAD NOW!


Book Synopsis Improving VAT/GST : designing a simple and fraud-proof tax system by : Michael Lang

Download or read book Improving VAT/GST : designing a simple and fraud-proof tax system written by Michael Lang and published by . This book was released on 2014 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the way certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce."--Extracted from publisher website on March 25, 2014.

Why People Pay Taxes

Download Why People Pay Taxes PDF Online Free

Author :
Publisher :
ISBN 13 : 9780472103386
Total Pages : 361 pages
Book Rating : 4.1/5 (33 download)

DOWNLOAD NOW!


Book Synopsis Why People Pay Taxes by : Joel Slemrod

Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion

Spain Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Basic Law

Download Spain Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Basic Law PDF Online Free

Author :
Publisher : Lulu.com
ISBN 13 : 1433081008
Total Pages : 344 pages
Book Rating : 4.4/5 (33 download)

DOWNLOAD NOW!


Book Synopsis Spain Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Basic Law by : IBP, Inc.

Download or read book Spain Taxation Laws and Regulations Handbook Volume 1 Strategic Information and Basic Law written by IBP, Inc. and published by Lulu.com. This book was released on 2017-12-22 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2011 Updated Reprint. Updated Annually. Spain Taxation Laws and Regulations Handbook

Tax Accounting

Download Tax Accounting PDF Online Free

Author :
Publisher :
ISBN 13 : 9789087226541
Total Pages : pages
Book Rating : 4.2/5 (265 download)

DOWNLOAD NOW!


Book Synopsis Tax Accounting by : A.J. Bakker

Download or read book Tax Accounting written by A.J. Bakker and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: