About: Tax amnesty     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : dbo:Holiday, within Data Space : dbpedia.org associated with source document(s)

Tax amnesty is a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax. In some cases, legislation extending amnesty also imposes harsher penalties on those who are eligible for amnesty but do not take it. Tax amnesty is one of voluntary compliance strategies to increase tax base and tax revenue. Tax amnesty is different from other voluntary compliance strategies in part where tax amnesty usually waives the taxpayers' tax liability. India had run one of the biggest Tax Amnesty scheme - IDS,2016 in the world

AttributesValues
rdf:type
rdfs:label
  • Amnistia fiscal
  • Tax amnesty
  • Amnistía fiscal
  • Pengampunan pajak
  • Налоговая амнистия
  • Податкова амністія
rdfs:comment
  • Una amnistia fiscal és una oportunitat de temps limitat per a un grup específic de contribuents que els permet pagar una quantitat determinada, a canvi de la condonació d'un deute tributari (incloent interessos i multes), relativa a un període/s impositiu anterior fent-los immunes a la persecució penal. En general expira quan alguna autoritat inicia una recerca fiscal dels impostos endarrerits. En alguns casos, la legislació imposa penes més severes als que, podent optar a acullir-se a l'amnistia, no ho fan.
  • Una amnistía fiscal es una oportunidad de tiempo limitado para un grupo específico de contribuyentes a pagar una cantidad determinada, a cambio de la condonación de una (incluyendo intereses y multas), relativa a un período impositivo anterior y sin miedo a la persecución penal. Por lo general expira cuando alguna autoridad inicia una investigación fiscal del impuesto atrasado. En algunos casos, la legislación impone penas más severas a los que, pudiendo optar por la amnistía, no se acogen a ella.​
  • Tax amnesty is a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax. In some cases, legislation extending amnesty also imposes harsher penalties on those who are eligible for amnesty but do not take it. Tax amnesty is one of voluntary compliance strategies to increase tax base and tax revenue. Tax amnesty is different from other voluntary compliance strategies in part where tax amnesty usually waives the taxpayers' tax liability. India had run one of the biggest Tax Amnesty scheme - IDS,2016 in the world
  • Pengampunan pajak atau amnesti pajak (bahasa Inggris: tax amnesty) adalah sebuah kesempatan berbatas waktu bagi kelompok wajib pajak tertentu untuk membayar pajak dengan jumlah tertentu sebagai pengampunan atas kewajiban membayar pajak (termasuk dihapuskannya bunga dan denda) yang berkaitan dengan masa pajak sebelumnya tanpa takut penuntutan pidana. Program ini berakhir ketika otoritas pajak memulai investigasi pajak dari periode-periode sebelumnya. Dalam beberapa kasus, undang-undang yang melegalkan pengampunan pajak memberikan hukuman yang lebih berat bagi pengampun pajak yang terlambat menjalankan kewajibannya. Pengampunan pajak bermanfaat sebagai salah satu sumber kas negara dari penerimaan pajak.
  • Налоговая амнистия — предоставление налогоплательщикам права уплатить налоги, по которым истекли установленные законодательством сроки платежей, без штрафных санкций или иных форм наказания. Как правило, для налоговой амнистии характерны следующие признаки:
  • Податкова амністія — ряд заходів з надання платникам податків права сплатити суми податків, по яких минули встановлені податковим законодавством терміни платежів. Мета податкової амністії полягає не в поповненні бюджету, а в переході на правову базу у відносинах платників податків і держави. Для проведення податкової амністії повинні існувати об'єктивні передумови; як правило, це недосконалість податкової системи за той період, коли проводиться податкова амністія. Як правило, для податкової амністії характерні такі ознаки:
foaf:isPrimaryTopicOf
dct:subject
Wikipage page ID
Wikipage revision ID
Link from a Wikipage to another Wikipage
Link from a Wikipage to an external page
sameAs
dbp:wikiPageUsesTemplate
has abstract
  • Una amnistia fiscal és una oportunitat de temps limitat per a un grup específic de contribuents que els permet pagar una quantitat determinada, a canvi de la condonació d'un deute tributari (incloent interessos i multes), relativa a un període/s impositiu anterior fent-los immunes a la persecució penal. En general expira quan alguna autoritat inicia una recerca fiscal dels impostos endarrerits. En alguns casos, la legislació imposa penes més severes als que, podent optar a acullir-se a l'amnistia, no ho fan.
  • Una amnistía fiscal es una oportunidad de tiempo limitado para un grupo específico de contribuyentes a pagar una cantidad determinada, a cambio de la condonación de una (incluyendo intereses y multas), relativa a un período impositivo anterior y sin miedo a la persecución penal. Por lo general expira cuando alguna autoridad inicia una investigación fiscal del impuesto atrasado. En algunos casos, la legislación impone penas más severas a los que, pudiendo optar por la amnistía, no se acogen a ella.​
  • Pengampunan pajak atau amnesti pajak (bahasa Inggris: tax amnesty) adalah sebuah kesempatan berbatas waktu bagi kelompok wajib pajak tertentu untuk membayar pajak dengan jumlah tertentu sebagai pengampunan atas kewajiban membayar pajak (termasuk dihapuskannya bunga dan denda) yang berkaitan dengan masa pajak sebelumnya tanpa takut penuntutan pidana. Program ini berakhir ketika otoritas pajak memulai investigasi pajak dari periode-periode sebelumnya. Dalam beberapa kasus, undang-undang yang melegalkan pengampunan pajak memberikan hukuman yang lebih berat bagi pengampun pajak yang terlambat menjalankan kewajibannya. Pengampunan pajak bermanfaat sebagai salah satu sumber kas negara dari penerimaan pajak. Pemerintah Indonesia menerapkan amnesti pajak berdasarkan Undang-undang Nomor 11 tahun 2016 tentang Pengampunan Pajak. Amnesti pajak adalah program pengampunan yang diberikan oleh Pemerintah kepada Wajib Pajak meliputi penghapusan pajak yang seharusnya terutang, penghapusan sanksi administrasi perpajakan, serta penghapusan sanksi pidana di bidang perpajakan atas harta yang diperoleh pada tahun 2015 dan sebelumnya yang belum dilaporkan dalam SPT, dengan cara melunasi seluruh tunggakan pajak yang dimiliki dan membayar uang tebusan.berlaku sejak disahkannya Undang-undang nomor 11 tahun 2016 yaitu 1 Juni 2016 hingga 31 Maret 2017.
  • Tax amnesty is a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution. It typically expires when some authority begins a tax investigation of the past-due tax. In some cases, legislation extending amnesty also imposes harsher penalties on those who are eligible for amnesty but do not take it. Tax amnesty is one of voluntary compliance strategies to increase tax base and tax revenue. Tax amnesty is different from other voluntary compliance strategies in part where tax amnesty usually waives the taxpayers' tax liability. India had run one of the biggest Tax Amnesty scheme - IDS,2016 in the world in 2016 and managed to gather around $4 billion as taxes in 4 months. Introduction of amnesty in any fiscal year is to help a state treasury raise tax revenues, adding beneficiaries who have not declared their assets previously. The main purpose is to replicate the economy and encouraging individuals and corporations to declare their wealth as it may arises. Under this scheme the beneficiary just has to pay some tax on the total assets which are declared. States introduce this scheme when they believe that individuals are hiding their wealth from the tax authorities. Tax revenues raised through these schemes are used for the well being of the state. Every individual and company has to report annually on their business activities in their tax return. Those who remain transparent in declaring their assets and liabilities to the tax authorities do not get inquiries or investigations. Tax amnesty is beneficial for those who have been hiding or not declaring their assets fair and transparently for years, and can make their assets legitimate by declaring them whether they exist within or outside the country. When such schemes are introduced, state revenue and tax departments give time to declare their wealth without any penalty. Once time elapses there will be penalty addition to original amnesty tax rate. Types of tax amnesties As mentioned above, tax amnesty schemes basically have two main features viz. financial as well as legal amnesty. Hence, it logically follows that these schemes be classified on the basis of the same criterion. This the reason why all over the world tax amnesty schemes are divided into two types. Firstly, there are schemes wherein the government provides financial relief to tax evaders. Under such schemes, the government decides to waive off all or part of the financial penalties which become due as a result of tax evasion. In some cases, the government only allows taxpayers to pay back the full sum in easy instalments over a longer time frame. Hence, investors gain because they can earn interest on the unpaid tax as well. However, in such cases, legal immunity is not provided. This would mean that if the taxable income was generated by undertaking some questionable activity like drug smuggling or other criminal endeavours, the government could still prosecute the taxpayer. On the other hand, there are some tax amnesty schemes which provide legal amnesty as well. This means that these schemes basically promise that the government will simply close their eyes to the source of the taxable income as well. The government promises to not conduct any investigation or disclose any information after they receive the tax revenue, which is due to them.
  • Податкова амністія — ряд заходів з надання платникам податків права сплатити суми податків, по яких минули встановлені податковим законодавством терміни платежів. Мета податкової амністії полягає не в поповненні бюджету, а в переході на правову базу у відносинах платників податків і держави. Для проведення податкової амністії повинні існувати об'єктивні передумови; як правило, це недосконалість податкової системи за той період, коли проводиться податкова амністія. Як правило, для податкової амністії характерні такі ознаки: * Одномоментність, тобто держава надає право легалізувати свої доходи одноразово і за певний проміжок часу. * Легалізація власності, за яку сплачено податок і відмова держави від правового переслідування порушників.
  • Налоговая амнистия — предоставление налогоплательщикам права уплатить налоги, по которым истекли установленные законодательством сроки платежей, без штрафных санкций или иных форм наказания. Как правило, для налоговой амнистии характерны следующие признаки: * Одномоментность, то есть государство предоставляет право легализовать свои доходы единоразово и за определённый промежуток времени. * Цель налоговой амнистии состоит не в пополнении бюджета, а в переходе на правовую базу в отношениях налогоплательщиков и государства. * Для проведения налоговой амнистии должны существовать объективные предпосылки; как правило, это несовершенство налоговой системы за тот период, когда проводится налоговая амнистия. * Легализация собственности, за которую уплачен налог и отказ государства от правового преследования нарушителей.
prov:wasDerivedFrom
page length (characters) of wiki page
gold:hypernym
is foaf:primaryTopic of
is Link from a Wikipage to another Wikipage of
Faceted Search & Find service v1.17_git81 as of Jul 16 2021


Alternative Linked Data Documents: PivotViewer | ODE     Content Formats:       RDF       ODATA       Microdata      About   
This material is Open Knowledge   W3C Semantic Web Technology [RDF Data] Valid XHTML + RDFa
OpenLink Virtuoso version 08.03.3322 as of Aug 2 2021, on Linux (x86_64-generic-linux-glibc25), Single-Server Edition (61 GB total memory)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2021 OpenLink Software