Restitution of Overpaid Tax

2014-07-18
Restitution of Overpaid Tax

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  • Author: Steven Elliott KC
  • Publisher: A&C Black
  • ISBN: 1782251227
  • Category : Law
  • Languages : en
  • Pages : 712

Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.

Examination of Returns, Appeal Rights, and Claims for Refund

1989
Examination of Returns, Appeal Rights, and Claims for Refund

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  • Author: United States. Internal Revenue Service
  • Publisher:
  • ISBN:
  • Category : Income tax
  • Languages : en
  • Pages : 16

IRS Practice and Procedure

2014
IRS Practice and Procedure

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  • Author: Michael I. Saltzman
  • Publisher:
  • ISBN: 9780791355350
  • Category : Tax administration and procedure
  • Languages : en
  • Pages :

U.S. Tax Guide for Aliens

1998
U.S. Tax Guide for Aliens

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  • Author:
  • Publisher:
  • ISBN:
  • Category : Aliens
  • Languages : en
  • Pages : 52

Tax Withholding and Estimated Tax

1993
Tax Withholding and Estimated Tax

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  • Author:
  • Publisher:
  • ISBN:
  • Category : Tax revenue estimating
  • Languages : en
  • Pages : 56

How to Manage Value-Added Tax Refunds

2021-05-10
How to Manage Value-Added Tax Refunds

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  • Author: Mario Pessoa
  • Publisher: International Monetary Fund
  • ISBN: 1513577042
  • Category : Business & Economics
  • Languages : en
  • Pages : 29

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.

Designing Interest and Tax Penalty Regimes

2019-03-19
Designing Interest and Tax Penalty Regimes

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  • Author: Mr.Christophe J Waerzeggers
  • Publisher: International Monetary Fund
  • ISBN: 149830351X
  • Category : Business & Economics
  • Languages : en
  • Pages : 20

Designing Interest and Tax Penalty Regimes

The Collection Process (income Tax Accounts)

1978
The Collection Process (income Tax Accounts)

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  • Author: United States. Internal Revenue Service
  • Publisher:
  • ISBN:
  • Category : Tax collection
  • Languages : en
  • Pages : 4

Technical Information Release

1969
Technical Information Release

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  • Author: United States. Internal Revenue Service
  • Publisher:
  • ISBN:
  • Category :
  • Languages : en
  • Pages : 194

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

2021-03-04
(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

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  • Author: Internal Revenue Service
  • Publisher:
  • ISBN: 9781678085223
  • Category :
  • Languages : en
  • Pages : 52

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)