July 2013 New income tax forms for companies As a result of recent changes in tax legislation‚ the South African Revenue Service (SARS) have recently revised and updated the corporate income tax returns. * As such‚ it is now compulsory to submit an electronic copy of the signed annual financial statements‚ on which the tax return is based‚ together with the income tax return to SARS. * Furthermore‚ SARS now requires additional information to be presented and disclosed in the corporate
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Appendix B – Majestic Hotels‚ Inc. Room Rate and Occupancy Records MAJESTIC HOTELS‚ INC. PROPERTY: Asheville MONTHLY OCCUPANCY SUMMARY REPORT YEAR: 2011 Month January February March April May June July August September October November December Average Total Rooms Occupancy Occupied Percent 126 150 154 162 163 159 156 162 154 186 149 118 153 51.6% 61.4% 63.1% 66.2% 66.7% 65.3% 64.0% 66.4% 63.2% 76.4% 61.0% 48.3% 62.8% Total ADR $140.27 $139.29 $141.80 $140.20 $143.72 $141.90 $139.11 $141
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World Academy of Science‚ Engineering and Technology 64 2012 Impact of Changes in Excise Tax Rate for Strong Alcohol on Consumption and State Revenues in Latvia A. Strateičuks‚ V. Kaže‚ R. Škapars Abstract—State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€
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CHAPTER –I: INTRODUCTION 1.1.0 Background of the study: Banks play an important role in the business sector and promoting industrialization and economic development of a country. Banks provide necessary funds for executing various programs underway in the process of economic development. Basically‚ Bank collects deposit from the customers at lower rate of interest and lends it to the borrowers at higher rate of interest considering the cost of fund. The difference amount indicates the
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the latest collection of China Fiber optic cable manufacturing industry companies with annual revenue above 5 million USD. The data items for each company in the report contain company code‚ company name‚ main business scope‚ legal representative‚ address‚ telephone number‚ area code‚ national tax number‚ local tax number‚ registration type‚ share holding‚ established date‚ number of employees‚ annual revenue‚ annual profit‚ annual product throughput‚ annual product value‚ annual export value‚ paid-in
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Trade Facilitation Measures Implementation progress in Rwanda Revenue Authority Customs Services Department THE REPUBLIC OF RWANDA [pic] [pic] [pic] Prepared by: Zephania MUHIGI Head of Customs Field Operations Division Rwanda Revenue Authority Customs Services Department Dated: 6th October 2011 |
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CHAPTER ONE 1.1 BACK GROUND OF THE STUDY Nigeria as a sovereign nation operates a federal system of government i.e the federal government‚ state government and the local government councils. Onwo (1992) Observed that each level of the three tiers of government derive its powers not from the magnanimity of the central government but from the constitution; each level of government has defined responsibilities assigned to it by the constitution. The implication of this is that the three segments
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DEBATE WHETHER GALTUNG AND RUGE’S (1967) MODEL OF THE NEWS VALUE IS STILL RELEVANT IN AN AGE OF NEW MEDIA‚ CITIZEN JOURNALISM AND USER-GENERATED CONTENT.’ The media in Western society provides a fourth estate’ that alleges a neutral‚ objective and balanced perspective‚ independent of political input. The news forms the basis of this fourth estate’‚ playing an important role in keeping the public informed and therefore promoting democracy (Marris and Thornham‚ 1996). Daily there are millions
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How much revenue does group buying market in Malaysia generate? Dealshelve as Malaysia’s most comprehensive group buying deals aggregator has compiled some interesting data about group buying market in Malaysia for August 2011. Disclaimer: The statistics is purely based on data aggregated from group buying sites and we cannot be sure if any of the sites manipulated the number of sales in their deal pages. August Statistics Rank Site Revenue Number of sales Revenue per sale Number of deals
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|$70 | |Fixed operating cost per month | | |$3‚150‚000 | a. What is the break-even point in passengers and revenues per month? Fixed cost = 3‚150‚000 160x = 70x + 3‚150‚000 90x = 3‚150‚000 X = 35‚000 passengers – breakeven Break even revenue = 35‚000 x 160 = 5‚600‚000 b. What is the break-even point in number of passenger train cars per month? At 70% load = 90x0.7 = 63 Breakeven per car = 35‚000 / 63 =
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