Income Tax Regulations 1996
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Part I Section 461.–General Rule for ... - IRS tax forms
www.irs.govitem exception under § 1.461-5 of the Income Tax Regulations as a method of accounting with respect to the payroll taxes. X pays the payroll taxes either (1) in Year 1 or (2) before the earlier of September 15 of Year 2 or the date X files a timely (including extensions) federal income tax return for Year 1. Therefore, under § 461, the
VALUE ADDED TAX ACT 1993 NO. 102, 1993. - FIRS
www.firs.gov.ng[1996 No. 31.] 3. Goods and services exempt There shall be exempt from the tax the goods and services listed in the First Schedule to this Act. [1996 No. 31. First Schedule.] 4. Rate of tax The tax shall be computed at the rate of 5% on the value of all taxable goods and services as determined under sections 5 and 6 of this Act. [1996 No. 31.] 5.
Law of 17 December 2010 relating to undertakings for ...
www.cssf.lu1. the Law of 16 October 1934 on wealth tax, as amended; 2. the Law of 1 December 1936 concerning municipal business tax, as amended; 3. the Law of 4 December 1967 on income tax, as amended; 4. the Law of 5 April 1993 on the financial sector, as amended; 5. the Law of 13 February 2007 relating to specialised investment funds, as amended, and 6.