BUDGET SUMMARY 2013 - INCOME TAX docx

... BUDGET SUMMARY 2013 INCOME TAX The following are details of the Budget Statement of 5 December 2012, as made by the Minister for Finance. Tax Credits There are no changes to tax ... Protection payments Income already subjected to DIRT Income already subjected to DIRT 3% Surcharge (non-PAYE income) The surcharge of 3% on individuals who have non...

Ngày tải lên: 23/03/2014, 06:20

... $50 million for VPA-HIP for the 200 9-2 012 fiscal years. The 2012 Appropriations Act prohibits FSA from operating VPA-HIP in 2012. The 2013 Budget includes $5 million for VPA-HIP to be administered ... Programs……………………………………… 719 747 438 Subtotal, CCC………………………………………………… 8,928 8,711 9,180 Pre-credit Reform Loan Repayments…………………………… -1 6 -1 -5 CCC Baseline……………………………………………...

Ngày tải lên: 15/03/2014, 21:20

... used: - as a factory - as a dock, wharf, jetty - as a warehouse - for working a farm - for working a mine - for supplying water or electricity, or telecommunication facilities - for approved ... under the Monthly Tax Deduction (MTD) system. • Individuals receiving non-employment income are required to pay by compulsory bi-monthly installments. CORPORATE...

Ngày tải lên: 15/03/2014, 21:20

... Operating income 3,779 2,706 7,629 5,947 Other income, net 34 117 98 198 Income before income taxes 3,813 2,823 7,727 6,145 Income tax expense ... effective income tax rates were 36.2% and 20.0%, respectively, in the fiscal 2013 and fiscal 2012 third quarters and were 36.2% and 27.9%, respectively, for the fiscal 2013 and fisc...

Ngày tải lên: 15/03/2014, 23:20

... reserved. 14 Tax Rates – Employment Income Non -Tax Residents Current From Jan 2009 25% 20% Copyright © 2008 Deloitte Vietnam Company Limited. All rights reserved. 15 Tax Rates – Employment Income Independent ... 20% if no tax code provided Copyright © 2008 Deloitte Vietnam Company Limited. All rights reserved. 16 Tax Rates – Employment Income Tax Residents Current From Jan...

Ngày tải lên: 19/12/2013, 07:26

... have taxable incomes shall make tax declaration, pay tax into the state budget and make tax finalization for all their incomes in accordance with the law on tax administration. 2. Income- paying ... their adopted children; fathers-in-law or mothers-in-law and daughters-in-law or sons-in-law; grandparents and their grandchildren; or among blood siblings. 5. Incomes of household...

Ngày tải lên: 17/01/2014, 04:20

... • The period 198 5-1 994: - The Decision No 217/HĐBT dated November 14 th 1987 on planning reform and business posting for state owned enterprises (SOEs) and Circular 1-LĐTBXH-TT dated January ... women of child-bearing age: Statistics table 1: proportion (percent) of women to total population of child-bearing age Age group 1979 1989 1999 2006 2 0-2 9 8.68 9.09 8.82 8.35 2 0...

Ngày tải lên: 24/01/2014, 04:20

... Welfare-to-Work Tax Credits cannot both be claimed for the same individual in the same taxable year. Hire From Among These Ten Groups of Job Seekers to Qualify for the Welfare-to-Work Tax ... these federal income tax credits for private-sector employers depend on a strong public- and private-sector partnership. Helping those most in need find and retain jobs and gain on-the-j...

Ngày tải lên: 15/02/2014, 14:20

... informa- tion. Determining the correct holding period is important because short-term gains are taxed at regular income tax rates and long-term gains are taxed at a lower rate than the other income ... TheScheduleSEisattachedtoForm1040,anddiscussedintheOtherTaxeslesson. Self-employed taxpayers may claim an adjustment to income for part of their social security and Medi...

Ngày tải lên: 16/02/2014, 10:20

Ngày tải lên: 19/02/2014, 09:20