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    Eyob Moges
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    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    10 views13 pages

    Advanced Taxation My Note

    Uploaded by

    Eyob Moges

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 13
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Recice sha Trefuatities (1 Treome F wheat Ensure fe Baerga af Gerfadty Ensure he Fnetie of Rlacteyy €le they we FaFresstve. . Creat Educative Effect [cwce considers Couchot hua. effects OF ade cfole = ef % Defa by Trade: remerts $4 Puyect Jax - Aveda) on Aladuve: We cont Packt] menowe Repien ably 40 Pay. NO Scientific Gaccing mm dactding Proquecive tar rade. ~ Nialet tre Rnettle df Contehence ~ fr traders os é ‘ ima] Derek By cept teat Fosstbioty af Tax Evaoion (few) dimbled Seefe- re tay Pojent axe anty dvome Comers ond oferty auners. Discowage the abies fn Wor, save ond Trveot- Exfenswe tt cotect $le enck tax Rafer is S@ Yared} assesed. #. 4 4. » Neuter se Rinerpe af abichy 4a Pay Ble (b). Trdgxect Tx sore taseo tn wht ta Impact % Treiderce fane aa dehent Fewsons. «Gre tA¥e0 GN ConsumPHian, Comad dio, Bil fendoeureo, + Gan be sited [Timasferad to ahars + Ge Fofortenat But she maney burden is depressive. Merits of Tydtvect Taxes Ensine she Racipie af Conlenience . Wide Scope » Con be Blaotic Jar Elnoian és Less Fessible Substontiat Vwge) amend of Ta Qolewe Con be cettected Con be Foressive - by Tmforing lawer rade in baoie necces thy Goods F higher rate on weonteus Fonds. Bieave Aacation af Recover Discawegze tye consumpiton Uf Sand vad fr Yaa tte Demers sf Taddrect xe The} ore Ra fariional Are Uncertasr - Nob Cleary Ynawn ‘ Déscaurazes Sang WSR Cost of coueedion Pont Creat Edveode Effect Ave Te} lahonrye Ff teal did “+ woroZed Fo forty they 4 SeUKR Rive. | UWL Constausnecs tetlena “We? aed Tx Sipsdom Quien oF ond. Jax Spslomn aD Secdainly: The Frecedive muct be objective, Carlen ond Serntific A. Barty Tre ta moet ant be arbitrary and bisced S Coaveniace: tea. Yafor must not exfirisnce Greed cost OF inconVience A Rltaonte ivciPhe: mast ensure v4 dteodt mate eituncdisn worse off: S. Aduinstradion: ict be easy fo admisfer, tox bave vawh & Fasihle couect ance levied, A Vowatary FeePlionca We Ffeoric Stavtd Vaurterily Yay to voshor then forced SB. Accomsn? Feconds + Adegystte Accounting record SF Fisica yur «Trane “mit bo Fauiticot Witt whe is sincera ond beneot 40 ensure everpbedy Toys tax retardiecs ef Sociol Statue b> : est stalk SHaffs Whe are howect % fecurteat pad odmth Skull SAEEed fre can read and vaduched dow leuk {refer DR wt pie = = ieee eee Tine of edvect + TadWidiet Sncoma “Taw a) ver . $b). Soleo “Tae <). TeT 4). Excise Tax Pataca €) custom duty + Exhade Tay Quect Be Me Fabre Tee # Infact 2 Tetdece fa an Impact % Tneideee fou on the Same Prson cre dit Persons + Cant be Snifted to ofers — 4. con be Shifted to ehrons ¥. Leevied Of “Eacome % Fofarties + Levial on Consumption F Exfordtiore * feqressive ia Aodure +. Pavessive in effect a. Corfar w Nel Cortera since Frees Chonte, + Dow cost to couect + Ugh Cost 4o Collect Veue aed Tox lun) wh So camedity tox fented an dua Vase added Jo goede ond seinen SY Wfiriers, mantfocivrant and traders at each stages of “ihe Freduction ond dishsbetien Recess Reodures 96 yar oT ts uditget “Tau, . Cansvapsion, fox Prdione Tex . Carefoanzie | mune toge “Tax 0 ca. effect of Tax + Were on Rincitie of dex cred Stetem Sarfnets pF YET O) Bet wr “HAT Faid on Furcance of Guads ond Servicer ule AS vedudable 2 net Comfnoct ef Cast C2). gyfer yar “PVT couected on sale of e0ds and services wle at ComPonent OF Soleo Fafente. i GS) get yar aoe Slee bla out et WAT ond afer WAT: * Gut Bt S Taqur = det wer Jranitey [ pve. OWE Tot = Taft = wet WAT credit | Refund VAT fle sistem @). Sogie WAT Pode SYstom + Untforem ade on ait Reds ond wervicco ©). syuipie SAedom . see UT fae Shite Foods ¥ Sewyiceo VAT Cyefutadion Metueds * =a rz delomised by addiog Taylts made cad aya Radyer hive bY tre Gem to Vaneus Focters OF % Wages, rent, tnheot and Frotirs: *2) dechecain weal is determined by Subtracting on 0F —Froduesion from salen vacates of he fiver. As), Gybice Kael credit +h Grn ot am S40Ke OF Freduction- disdrtbuaten Chain Chavgen i4s Customs che VAT tn its gud Pit hon Submit te tax fo treacury ond We claim ho alreed| Fai) on Us imfit Furcinoe- ~~ Gods and service eNatiabte fr Sole. O ae and servicco on Whe VAT ts net charged _ => Trewdeo he Ff: + Baie Foods vive mite, bread, Hef, wheat + SUPPLY of Printed bere + Education sernmo, medical service, water + Elechicy, ga , tronsfirt ~-- et+ * Yooehie. Sart => Gtods and Services on wle VAT is csarged ort ertner arsteadayd 0 yor VAT vale + Sdoodand +. cee Staderd rede, uve Seo in sxfitona 1 hero Bode. *. enarged ot asf, Live! Etfort -Telenadiones peacfirt, soptey of gold fo NSE, ete. Bxeise “Tex, ~erTax levied On certain Geils ond serviero thet ave nejardous fo Yast, goods ule are demon! tnclotic ond wry eats. Herfirlence Eyeise "ex 4.To ae Paquile constep ion of heyardeus Goods 4-18 Trfhoye Sov revert wi " pee Sule we bY tafeswe On Wry % Advetasen 9 yAT 7 + Brcovrese Fexsenot Say EW since ut is ConcmPtion fax . Braden MT Met ond has move Yeveue Rfartion + Biltetaades Assessable Treome of Account Keene + Ble Revewa aot Yet receivel isn't assessobis FOF Some Bateweo are exempted From dan 23-901 Great => Answabie Dedues + A. mB EtYonce. “Ble hea and Tava ‘defecioaim vorde. mal Very + Some sxfenses oren't erable, 28: grdertod ou! + Some sxfinsioo arent dedvcrasie ymtii future Yerted 1 Doubtfur debt ext aren't dedvedabte wilt any Ont written off by de firm. Broons for lee lo dec 2 ~Gy a Shecaina oie ter des oat Siew acocbated 2. Revket. debt SEXP whan dovithy «Ta dedi wren untanoff S. Long service Lew. gue yIhen acerved Jor Jedd When Yad 4. Feat cost + Freres uy ted = Ta dedue when sal 5 Rec Fasjante * aucantigy 24 ths adtete + “Teated when yeceivel 6. tndortainmontt Tre an EXP «No dodv. for’ fom a seaptaujed FEup, «Tox dedu: whan ed 5 ceed wt yk Amovdthod «nie dedu. for ton wax io « No “Treatenoet 2 OFfset offense une Trcame Shafi Pecbeskins pyston Tesien we THtoworkonel “Taxation 16 S}slem of FavleZ muttnationel Comfanicn od LediWtldalS sfc Ferasle ince thom dit sources tafe Worid. Sauce OF Flocore oie Yass When cn teens ec ge S}ston. Ege shere pat lene oe eread recs + TL Betis oF Ea Thyeus +. Terioriforiat Status of Beaterho : omy Veco) Source treomo vs ested. + SH pany States of Tewlalio’ : only he Far lpuleot Ypssible divides *Bipdion sed. fined Tesieed okt We esi . x Yaisng meal Firms con odtnor evr) money oud “Sod dlereet: Orit can dssve Stores of Stet and ty dividend FAS) Sse dex sisfon aims Jedetabidy of tafomot Foguonts anise Apne delet but ao dividend fore, er fmot| yoault Liga.

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