• Different Types of Taxes in the Philippines

    2020 8 12 Excise tax Tax on the production sale or consumption of goods in the Philippines Income tax Tax on a person s or business income or profit Percentage tax A business tax imposed on non VAT registered individuals or corporations that sell or lease goods and services with gross annual sales or receipts not exceeding PHP 3 million

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  • II Sources of income of the barangay

    2012 3 28 The proceeds of tax on sand gravel and other quarry sources and Tobacco excise tax pursuant to RA No 7171 6 What funding support does a barangay receive from provincial/city or municipal governments A barangay is entitled to a mandatory financial aid of not less than

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  • United States–Spain Treaties in Force

    2017 4 19 United States–Spain Treaties in Force 1 Information provided by the Research Unit Embassy of the United States of America Madrid Spain Annotation The first income tax treaty between United States and Spain and the accompanying Protocol were signed on February 22 1990

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  • Taxes and Tax Reform in Ethiopia 1990 2003

    2014 6 20 The reform in this category refers to Excise Tax Proclamation Nos 68/193 77/1997 and 149/1999 and the applicable tax rate ranges from a low of 10 per cent on textiles and television sets to 100 per cent for alcohol perfumes and automobiles

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  • Excise Tax

    2018 3 4 The excise tax imposed herein shall be in addition to the VAT imposed under Title IV of the NIRC of 1997 as amended Kinds of Excise Taxes a Specific Tax refers to excise tax imposed which is based on weight or volume capacity or any other physical unit of measurement b Ad Valorem Tax refers to the excise tax which is based on selling

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  • Suspension of the collection of excise taxes on fuel

    2021 10 15 The excise taxes are based on the implementation of the Tax Reform for Acceleration and Inclusion Act TRAIN which mandated increasing excise tax rates from 2018 to 2020 Laban Konsyumer Inc LKI sought to void the TRAIN Act by filing a petition in the Supreme Court in 2018

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  • Impact analysis of GST on Mining Sector

    2017 3 17 Analysis under the Goods and Service Tax The Constitutional Amendment Bill has deleted only the VAT Entry Tax and Entertainment Tax from the state lists and Excise duty and Service Tax from the union list As per Section 3 of the GST Model Law 2016 the Goods and Service Tax is levied on the supply of goods and services

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  • II Sources of income of the barangay

    2012 3 28 The proceeds of tax on sand gravel and other quarry sources and Tobacco excise tax pursuant to RA No 7171 6 What funding support does a barangay receive from provincial/city or municipal governments A barangay is entitled to a mandatory financial aid of not less than

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  • R A

    1994 6 2 a Rates of Tax There shall be levied assessed and collected on mineral mineral products and quarry resources excise tax as follows 1 On coal and coke a

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  • REVENUE REGULATIONS NO

    2004 3 8 The excise tax return shall be filed and the excise tax due thereon be paid before removal of the goods from the place of production except for nonmetallic mineral or mineral products or quarry resources which should be paid upon removal of such products from the locality where mined or extracted Excise

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  • 18 GST applicable on Royalty Paid

    2020 6 19 The Gujarat Authority of Advance Ruling AAR ruled that 18 of GST is applicable to the royalty paid for Licensing services for the right to use minerals including its exploration and evaluation The applicant M/s Raj Quarry Works is a partnership company The applicant is carrying out mining activity on a plot of land leased from the government of Gujarat

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  • An aggregate producer s guide to tax planning Pit Quarry

    2017 12 4 An aggregate producer s guide to tax planning Good tax planning is based on an aggregate business current tax rate versus its future tax rates Federal tax reform continues to loom on the horizon So long as every owner and operator is aware that there is some likelihood that tax rates and perhaps the rules will change next year

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  • Summary of Percentage Taxes and Excise Taxes Including

    Quarry resources any common stone or other common mineral resources declared by the director of the Mines and Geosciences Bureau like marble granite volcanic cinders basalt tuff and rock phosphate EXCISE TAX RATESAmount Description1 1/2 Copper on the 4th and 5th year of removal1 Copper on the first 3 years upon effectivity of RA

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  • 2019 Ghana Tax Facts and Figures Navigating taxation

    2019 9 5 Excise duties 24 Excise tax stamp 24 Environmental tax 24 Airport tax 24 2 Navigating taxation Income liable to tax In Ghana income tax is levied each year on the income of both resident and non resident persons Resident persons are taxed on their worldwide income while non resident

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  • Dispit Ltd v Customs Excise

    Dispit Ltd v Customs Excise 2004 UKVAT Landfill L00019 25 February 2004 LANDFILL TAX whether operations amounting to restoration FA 1996 s 43C railway cutting planning consent envisaging sequential filling followed by restoration operations becoming economically impossible tipping as envisaged by planning consent abandoned subsoil and topsoil deposited to

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  • 18 GST applicable on Royalty Paid

    2020 6 19 The Gujarat Authority of Advance Ruling AAR ruled that 18 of GST is applicable to the royalty paid for Licensing services for the right to use minerals including its exploration and evaluation The applicant M/s Raj Quarry Works is a partnership company The applicant is carrying out mining activity on a plot of land leased from the government of Gujarat

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  • Sales and Use Taxes Exemptions and Exclusions

    2019 9 3 In general California sales and use taxes are imposed on the retail sale or the use of tangible personal property in this state Since the enactment of the Sales and Use Tax Law in 1933 many exemptions have been granted that remove the liability for

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  • Tax Laws Republic Acts

    2 days ago An Act Reducing the Excise Tax Rates on Metallic and Non Metallic Minerals and Quarry Resources Amending for the Purpose Section 151 A of the National Internal Revenue Code as Amended June 2 1994 Republic Act RA No 7717 Section 124 B of NIRC

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  • GST on Quarrying lease/license agreement for BLACKTRAP

    2020 5 19 BLACKTRAP material attracts GST at 5 under Heading 2517 in Schedule I 14 The Applicant has entered into Quarrying lease/license agreement for BLACKTRAP material with the Government of Gujarat The lease was granted vide Collector Panchmahal s Order No AGG/QL/16750/1583 to 1587 dated 11 03 2010 The said order is pursuant to Lease

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  • Quarry payments Tax Forum Free Tax Advice

    2010 1 11 Exempt Quarrying Rights Postby Eamon McNicholas Mon Jan 11 2010 11 18 am The basic position is that the grant of a right over land such as the right to quarry or extract minerals technically a profit a prendre is exempt under VAT Act 1994 sch 9 grp 1 item 1 See also HMRC s VAT Notice 742 Land Property para 2 4

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  • Summary of Percentage Taxes and Excise Taxes Including

    Quarry resources any common stone or other common mineral resources declared by the director of the Mines and Geosciences Bureau like marble granite volcanic cinders basalt tuff and rock phosphate EXCISE TAX RATESAmount Description1 1/2 Copper on the 4th and 5th year of removal1 Copper on the first 3 years upon effectivity of RA

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  • Barangay Financial Statement

    2017 1 24 c Tobacco Excise Tax RA No 7171 and 8240 d Real Property Tax including interest and penalties imposed thereon e Tax imposed on sand gravel and other quarry resources f Community Tax if collections are made by the barangay 5

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  • RMC 20No 20105 2018

    2021 7 20 mineral products and quarry resources excise tax as follows 1 On domestic or imported coal and coke notwithstanding any incentives granted in any law or special law Effective January 1 2018 Fifty pesos P 50 00 per metric ton Effective January 1 2019 One hundred pesos PI 00 00 per

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  • Customs and Excise v Ebbcliff Ltd

    Lord Justice Peter Gibson 1 This appeal is about the applicability of an exemption from landfill tax It is an appeal by the taxpayer Ebbcliff Ltd Ebbcliff from the order made on 19 December 2003 by Etherton J allowing the appeal of the Respondents the Commissioners of Customs and Excise the Commissioners

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  • Rwanda

    2021 6 18 Excise taxes Excise tax is imposed on the manufacturer or importation of certain commodities mainly soft drinks bottled water cigarettes alcohol fuels and lubricants The following rates apply in respect of products and services for which excise duty is applied Juice from fruits 5 Soda and lemonade 39 Mineral water 10 Beer 60

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  • Gravel

    2021 4 8 excise tax and you must have a South Dakota contractor s excise tax license You owe contractor s excise tax on your receipts unless you receive a prime contractor s exemption certificate from the prime contractor The contractor s excise tax also applies to the fair market value of any material furnished to you by the project owner

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  • pntr gov ph

    2021 4 21 UnleBB otherwise provided the excíge tax on 1 nInêra 13 and 8haII be due and upon removal of the or mineral products or quarry resources the locality where mined or upon removal f 20111 oug toms custody in the case of importa tions Upon removal hny person liable to pay the excise 01 locally produced or extracted mineral

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  • Sales Tax Base on Motor fuel Purchases Includes Federal

    2010 4 20 Sales Tax Base on Motor fuel Purchases Includes Federal Excise Taxes K S A 2009 Supp 79 3606 a provides The following shall be exempt from the sales tax imposed by this act a All sales of motor vehicle fuel or other articles upon which a sales or excise tax has been paid not subject to refund under the laws of this state

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  • Bureau of Customs

    2020 1 22 SEC 5 PAYMENT OF EXCISE TAX ON MINERALS AND MINERAL PRODUCTS A Rate and Base of Tax There shall be levied assessed and collected on mineral mineral products and quarry resources excise tax as follows 3 l On domestic and imported coal and coke ASTER COPY Date of Effectivitv January l 2018 Januarv l 2019 January l 2020 and onwards

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  • Suspension of the collection of excise taxes on fuel

    2021 10 15 The excise taxes are based on the implementation of the Tax Reform for Acceleration and Inclusion Act TRAIN which mandated increasing excise tax rates from 2018 to 2020 Laban Konsyumer Inc LKI sought to void the TRAIN Act by filing a petition in the Supreme Court in 2018

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  • Republic Act No

    1994 6 2 Mineral Products a Rates of Tax There shall be levied assessed and collected on mineral mineral products and quarry resources excise tax as follows 1 On coal and coke a tax of ten pesos P10 00 per metric ton 2 On non metallic minerals and quarry resources a tax of two percent 2 based on the actual market

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  • PRIVILEGE LICENSE TAX

    2014 1 1 Excise Tax Division Tax Administration North Carolina Department of Revenue 1429 Rock Quarry Road Suite 105 Raleigh North Carolina 27610 December 2019 2 PREFACE This publication supplements the information in the Administrative Rules but does not supersede the Administrative Rules In addition this bulletin does not cover all provisions of

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  • Quarry payments Tax Forum Free Tax Advice

    2010 1 11 Exempt Quarrying Rights Postby Eamon McNicholas Mon Jan 11 2010 11 18 am The basic position is that the grant of a right over land such as the right to quarry or extract minerals technically a profit a prendre is exempt under VAT Act 1994 sch 9 grp 1 item 1 See also HMRC s VAT Notice 742 Land Property para 2 4

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  • Duterte lifts moratorium on mineral agreements

    2021 4 15 On Dec 19 2017 Duterte signed Republic Act No 10963 or the Tax Reform for Acceleration and Inclusive TRAIN Act Section 48 of the law has doubled the rate of excise tax on minerals mineral products and quarry resources from 2 percent to 4 percent

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  • PHILIPPINE LAW ON LOCAL GOVERNMENT TAXATION

    2008 1 30 Tax on Sand Gravel and Other Quarry Resources 67 Quarry resources what it include 68 Importance of regulating extraction of sand in beaches 68 and excise taxes on articles already taxed in the NIRC 91 May municipalities and cities impose business taxes on gasoline stations 92

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  • DOE closely watching new excise tax implementation

    2020 1 27 The Department of Energy DOE is enforcing strict field monitoring to prospectively apprehend violations of industry players on the implementation of the last tranche of increased excise taxes for petroleum products under the Tax Reform for Acceleration and Inclusion TRAIN Act

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  • House of Representatives

    House Bill 3717 now pending at the committee on ways and means chaired by Rep Miro Quimbo 2nd District Marikina City seeks the repeal of Section 150 of Republic Act 7729 otherwise known as An Act Reducing The Excise Tax Rates On Metallic And Non Metallic Minerals And Quarry Resources Amending For The Purpose Section 151 A of the

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  • Sales and Use Taxes Exemptions and Exclusions

    2019 9 3 In general California sales and use taxes are imposed on the retail sale or the use of tangible personal property in this state Since the enactment of the Sales and Use Tax Law in 1933 many exemptions have been granted that remove the liability for

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  • excise tax on quarry

    2006 8 3 Jan 01 2018 Tax Alert 12 The Secretary of Finance has issued Revenue Regulations RR No 1 2018 dated 5 January 2018 to provide for the Revised Tax Rates on Mineral Products pursuant to the provisions of the TRAIN Law for the purpose of amending RR No 13 94 which governs the imposition of excise tax on minerals and mineral products

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  • DOE closely watching new excise tax implementation

    2020 1 27 The Department of Energy DOE is enforcing strict field monitoring to prospectively apprehend violations of industry players on the implementation of the last tranche of increased excise taxes for petroleum products under the Tax Reform for Acceleration and Inclusion TRAIN Act

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