Taxation Law
Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... The value of the accommodation provided to John is the same as the value of the accommodation provided to Ronald but if John is able to provide the Commissioner with evidence that he has[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... O Regulamento 2001/5 do ETRS/SRTL também afirma que o Comissário aceita que o empregado mantenha um local habitual de residência fora de Timor-Leste e, quer tenha alojamento fornecido pe[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... (negligence law) ini digunakan untuk menentukan ‘vicarious liability’ – yaitu, untuk menentukan apakah orang yang lalai itu adalah seorang kontraktor mandiri dan dengan demikian bertanggung jawab secara langsung ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... For the reasons outlined in this Public Ruling, the following amounts are not considered to be wages subject to the wages income tax, where the employee has provided evidence to the empl[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... Asalkan a majikan tidak menyediakan juga penginapan atau pangan kepada pekerja atau mengganti pengeluaran itu secara terpisah dan b si pekerja telah memberi bukti kepada majikan bahwa pe[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... 4. Additional tax is a form of "administrative penalty", meaning it is administered by the East Timor Revenue Service. By way of contrast, penalties in respect of an offence are imposed by a court of law ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... Se o incumprimento de entregar o imposto a tempo se deve a uma deliberada tentativa de evitar o pagamento de imposto da parte do sujeito passivo, são aplicáveis o normal imposto adicion[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... Jika kegagalan mengirimkan pembayaran pajak tepat pada waktu pembayaran merupakan sebuah usaha dengan sengaja untuk menghindari pembayaran pajak pada pihak wajib pajak, pajak tambahan[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... labour law. And in negligence law it is used to determine vicarious liability – that is, to decide whether a negligent person is an independent contractor and is personally liable to compensate the victim ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... this Taxation Code or of the domestic law of the Contracting States concerning taxes covered by this Taxation Code, insofar as the taxation thereunder is not contrary to this Taxation ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... conflicts with a position he has taken in a public ruling as the basis for assessing a person for a liability to pay tax. (However, as explained below, the Commissioner can repeal a public ruling and replace it with a ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... present Law and not defined in subsection ...the Law on Income Tax, in the Law on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, in the Law on the General Tax Regime and ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... Karena Komisaris Pajak tidak berwewenang untuk memberikan penghapusan dari kewajiban membayar pajak seperti yang digariskan dalam undang-undang, tidak ada dasar hukum bagi seorang pegawa[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... Faktor-faktor yang mempengaruhi kewajiban membayar pajak itu antara lain: • apakah wajib pajak itu memberitahukan kepada Komisaris Pajak dalam Surat Pemberitahuan Pajaknya bahwa wajib p[r] ...
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Taxation Law and Public Rulings | Timor-Leste Ministry of Finance
... 7. The Commissioner is charged with responsibility for applying the law. The Commissioner has no general discretionary powers. His discretionary powers are limited to the particular limited discretions provided to ...
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profile revenue and customs administration d
... Additional : o Speaker on the Socialization of the Taxation Law and Customs including Customs regulations and Procedures in the districts; o Speaker in the seminar on the Customs Regi[r] ...
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LAW ENFORCEMENT ON TAXATION THROUGH NON LITIGATION MECHANISM (AN ALTERNATIVE) | Muttaqin | Mimbar Hukum 15899 30201 1 PB
... 44B Taxation General Provisions and Procedures Law doesn’t lead to the abolishment of criminal acts from the ...in taxation cause the investigation of the criminal cases of tax ...
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public ruling 2001 10 auditing
... 10. The system for collecting information from persons other than taxpayers is similar to that used to collect information from taxpayers. In most cases, information will be sought first by way of a letter delivered by a ...
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