Tax agencies

Vietnam National Single Window allows custom declarants to send information and e-documents to carry customs formalities and procedures of government agencies related to goods import and export through an integrated information system. Government agencies make a decision on permission for goods to export, import or transit; customs agencies make a decision on customs clearance or goods release through integrated information system.

11p nhanchienthien 25-07-2023 6 4   Download

This article focuses on analyzing the situation of using preventive measures and limiting risks that tax agencies are implementing. The article also provides some suggestions for tax authorities to prevent and handle risks more effectively in tax administration. Important solutions include promoting propaganda and support for taxpayers, improving the effectiveness of inspection and examination of taxpayers and quickly modernizing tax administration.

11p huyetthienthan 23-11-2021 15 1   Download

This paper proposes detailed solutions to the on-going issues, such as i) amending certain legal provisions to maximize the effectiveness of tax collection for cross-border e-commerce; ii) changing methods of regulating information disclosure made by transaction-related persons to thereby ensure effective tax administration aspects of e-commerce activities.

7p viwendy2711 05-10-2021 17 4   Download

The industrial impact may play an important role in the relation between financial decisions and profitability at a certain level of competition. Thus, the study examines the role to indicate the effect of industry competition on the debt-profitability relationship. Furthermore, overinvestment is supposed to reduce profitability because it worsens agency problems between managers and shareholders.

15p sotritu 18-09-2021 42 2   Download

Chapter 13C - Income taxes in capital budgeting decisions. We ignored income taxes in this chapter for two reasons. First, many organizations do not pay income taxes. Not-for-profit organizations, such as hospitals and charitable foundations, and governmental agencies are exempt from income taxes. Second, capital budgeting is complex and is best absorbed in small doses. Now that we have a solid foundation in the concepts of present value and discounting, we can explore the effects of income taxes on capital budgeting decisions.

14p lovebychance05 16-06-2021 19 2   Download

We ignored income taxes in this chapter for two reasons. First, many organizations do not pay income taxes. Not-for-profit organizations, such as hospitals and charitable foundations, and governmental agencies are exempt from income taxes. Second, capital budgeting is complex and is best absorbed in small doses. Now that we have a solid foundation in the concepts of present value and discounting, we can explore the effects of income taxes on capital budgeting decisions.

18p tradaviahe15 23-02-2021 22 2   Download

Vietnam transport and logistics activities are on the rise along with the increase in import and export activities. According to a recent announcement by the World Bank (WB), Vietnam is ranked at position 39 with a significant improvement in its LPI (Logistics performance index). 3.27, ranking 3 in ASEAN (after Singapore position 7 and Thailand position 32) ranking of 2018 logistics activities, is considered to have better logistics service performance than comparable income markets.

5p longphdtailieu 13-07-2020 21 2   Download

This paper provides a working example of how technology plays an important role in knowledge management for the Malaysia’s federal tax collection agency, Inland Revenue Board of Malaysia (IRBM). The IRBM had successfully gone through a five year organizational transformation process that had resulted in significant performance improvements duly recognized by the Malaysian government. Led by its visionary Chief Executive Officer (CEO), various initiatives had been implemented, including those which placed technology as a key driver in its operations.

13p kequaidan1 05-11-2019 18 0   Download

The research objective of the thesis is to research enterprises' satisfaction with online tax services of tax authorities in Hanoi to help tax agencies improve service quality and meet requirements. demand for innovation and international integration, improve national competitiveness.

0p dungmaithuy 17-09-2019 25 2   Download

The connection between the capital structure decision and the value of the company was established in Chapter 4 with respect to financial risk. In this chapter, complexities are examined, including taxes, financial distress, and agency issues.

23p allbymyself_10 03-03-2016 64 4   Download

Our study investigates how ultimate ownership structure and the corporate tax rate affect the equilibrium trade-off relation between manager ownership and debt in reducing agency costs. Considering the presence of the controlling shareholder, we find that higher corporate tax rates strengthen the trade-off relation between manager ownership and debt while higher control rights held by the controlling shareholder weaken it as well as the strengthening effect of corporate tax rate.

17p grintokyro 05-11-2015 47 3   Download

When providing access to or destroying electronic records containing confidential or exempt information, agencies must take steps to prevent unauthorized access to or use of the exempt information. Retention Requirements for Electronic Records There is no single retention period that applies to all of any agency’s electronic records, or all electronic records in a particular format such as e-mail.

139p dacotaikhoan 26-04-2013 39 3   Download

At stage one, the government contracting agency (PJPK) will form a procurement committee as well as conducting market sounding to get feedback from the private sector on the quality and attractiveness of the project. As part of the feasibility study, the committee will prepare a Self Assessed Price (HPS) and gather prequalifications documents and procurement documents.

207p hoangphiyeah1tv 18-04-2013 66 5   Download

In recent years, the HCSS agencies have engaged in a sustained effort to foster a new multidisciplinary research agenda that will enable the United States to lead in the development of next-generation engineered systems that depend on ubiquitous cyber control and require very high levels of system assurance.

42p nhacsihuytuan 13-04-2013 54 4   Download

This FY 2013 budget builds upon current efforts to transition toward using 21 Century technology in enforcement and compliance, resulting in long-term savings to the federal government, states, and the regulated community as the overall cost of compliance is reduced. Investments in new technology, including e-reporting and more advanced monitoring tools, will allow the EPA and our state partners to more easily identify, investigate, and address the worst violations that affect our communities.

91p nhacsihuytuan 13-04-2013 58 5   Download

Irecently took a European executive to his first U.S. basketball game. Although I had received two tickets in the first row, for the first half of the game I took him to seats up much higher that I had also received tickets for. I wanted him to get an overview of the game before getting close to see the details. My concern was that if we started by being in the front row, he would get lost in the specifics without understanding the overall process. In the business context of this book, over the past several decades, I have been involved in many major mergers and acquisitions—some...

240p haiduong_1 03-04-2013 85 14   Download

Apart from banking regulation, more general legislative aspects, both in relation to micro-lenders and micro-borrowers, have a bearing on the development of microfinance in a given country. This is the case with tax laws, legal provisions in relation to self-entrepreneurship, interest rate ceilings, usury rates, etc. The different frameworks are key determinants and have led to a broad variety of institutional forms and business models for microfinance lending in Europe.

32p khanhchilam 29-03-2013 45 10   Download

Taxation of e-commerce is a major concern for international agencies and tax authorities worldwide. In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in ‘electronic cash’ for products that are often goods, services and licences all rolled into one. A payee may be no more than a computer that can take up ‘residence’ anywhere; national boundaries are of no consequence whatsoever.

344p layon_5 28-03-2013 103 21   Download

Regulated industries such as telecommunications, transportation, and electric power have always had numerous “cross-subsidies” embedded in their rate structures. To promote “universal service” or just to sat- isfy the demands of politically influential consumer groups, state and federal regulatory agencies have set rates for some services at levels below the costs of supplying them and other rates at levels commensurately higher than costs of supply.

52p layon_5 28-03-2013 46 6   Download

The federal government enacted the Federal Alcohol Administration Act (FAAA) shortly after the repeal of Prohibition, and this legislation has served as the primary vehicle for regulating alcohol advertising in the United States. The Alcohol and Tobacco Tax and Trade Bureau (TTB) has primary responsibility for enforcing the FAAA. Consumer protection and advertising regulation are not, however, areas of expertise for the TTB, which is located within the Department of the Treasury, and the FAAA provides only limited authority and guidance.

8p nhacchovina 22-03-2013 69 4   Download