GUIDE TO THE TOURIST ACCOMMODATION TAX
|
|
- Derrick Quentin Tyler
- 8 years ago
- Views:
Transcription
1 Dipartimento Risorse Economiche GUIDE TO THE TOURIST ACCOMMODATION TAX
2 Dipartimento Risorse Economiche By way of Council Resolution no. 53, which was passed on 11 July 2011, significant changes have been made to the methods in which the tourist accommodation tax is implemented. This brochure, prepared by the Financial Resources Department, in collaboration with the Local Taxation and Fiscal Federalism Commission of the Order of Chartered Accountants and accounting experts of Rome, is intended to illustrate the salient points of the interpretative circular issued on 21 December 2011, to aid with the correct application of the tax exemption and reduction provisions, as well as the appropriate action to take should any visitor refuse to make payment
3 Guida al contributo di soggiorno MEMBERS OF THE ROME ORDER OF CHARTERED ACCOUNTANTS COMMISSION LOCAL TAXATION AND FISCAL FEDERALISM Nicola Antoniozzi President Gianfranco Piccini Vice President Loredana Angelini Lionello Bartolomei Giampaolo Bassi Carmine Filippo Cellucci - Roma Capitale Nicola Colangelo Giorgio Farina Antonio Fiorilli Fernando Fugnitto Pasquale Formica Lanfranco Guidi Carlo Mezzetti Carlo Alberto Pozzi Claudio Schettini Anna Tucci of the Financial Resources Department of Roma Capitale assisted in the preparation of this brochure Thanks to Isalena Iaccarino - Studio Pirola Pennuto Zei & Associates for translation
4 Dipartimento Risorse Economiche Contents 1. Accommodation facilities required to apply the tourist accommodation tax 2. Amount of the tourist accommodation tax 3. Categories of visitors exempt from paying the tax 4. The reductions 5. The notification and payment obligations 6. Actions to take should the visitor refuse to make payment 7. Refund procedures for amounts unduly paid References - Regulation approved by way of Council Resolution no. 38 on 22 December Regulation amended by way of Council Resolution no. 53 of 11 July Circular issued by the Financial Resources Department on 21 December Council Resolution no. 67 of 28/29 July 2010
5 Guida al contributo di soggiorno 1. Accommodation facilities required to apply the tourist accommodation tax The tourist accommodation tax is to be paid by the visitor and is to be applied by the following accommodation facilities Hotels Bed and Breakfasts (B&B) Holiday homes Holiday apartments Rented rooms Apartment-hotels (RTA) Camping grounds Farmhouse accommodation Areas equipped for temporary stops (i.e. Caravan parks) The tax need not be applied by youth hostels or by any facilities located in the locality of Polline e Martignano
6 Dipartimento Risorse Economiche 2. Amount of the tourist accommodation tax The tax rates are the following: 1 euro per night per person for overnight stays in open air facilities camping grounds and areas equipped for temporary stops 2 euro per night per person for overnight stays in farmhouse accommodation, B&Bs, holiday homes and apartments, rented rooms, RTAs and 1, 2 or 3 star hotels 3 euro per night per person for overnight stays in 4 or 5 star hotels The tax is applicable up to a maximum of 5 consecutive nights in camping grounds and areas equipped for temporary stops 10 consecutive nights in the other types of accommodation facilities
7 Guida al contributo di soggiorno 3. Categories of visitors exempt from paying the tax The tourist accommodation tax is not required to be paid by: - persons registered as residents in Roma Capitale In the case of any discrepancy between the effective place of residence and the residence indicated in a person s identity documents, the visitor is to provide self-certification for the purposes of obtaining an exemption - children younger than ten years of age - sick persons - one accompanying person for every patient admitted to health care facilities - the parents of sick children under eighteen years of age The patient and the accompanying person must self-certify (Arts. 49 & 47 Presidential Decree 445/2000) that the overnight stays are related to the need for the companion to provide inpatient care or assistance to the patient - tourist bus drivers - one tour guide for every 25 group participants
8 Dipartimento Risorse Economiche - State Police and other armed forces engaged in public order and safety The public order and security grounds giving rise to the tax exemption, are to be communicated in advance to the accommodation facilities by the Government Authority, not by the visitor 4. The reductions Reductions are permitted for visitors meeting the following conditions: - those staying for a lengthy period in the accommodation facility, even if not continually; - the period of the stay is agreed in advance by way of contract between the visitor and the accommodation facility; - the stay is linked to study or work requirements Attendance of the study courses must be documented by the university or training institution, while the work requirement is to be documented pursuant to Arts. 46 & 47 DPR 445/2000
9 Guida al contributo di soggiorno The reduction is not applicable if the accommodation contract for employers (i.e. pilots, hostess) is between the employer (i.e. airline) and the accommodation facility (n. 3 Circular issued on 21 dicember 2011) The tax is to be paid by the visitor for a maximum of 10 nights (or 5 nights for open air facilities) total in any one solar year. Should the visitor move between different accommodation facilities during the course of a solar year, it is not possible to deduct the amount of tax paid to the first facility but due and owing to the second facility In any case, the number of overnight stays accrued are reset at the end of the solar year
10 Dipartimento Risorse Economiche 5. The communication and payment obligations The accommodation facilities must provide on-line communication as to the number of persons and the amount of tax collected by the 16th of the month after the end of each quarter The websites on which the accommodation facilities are to register, file the communication and make the payments are: for companies and legal entities for individuals: The accommodation tax is not subject to VAT. The various elements required for calculation of the tax must be specified in the receipt, invoice or separate release.
11 Guida al contributo di soggiorno Payment The visitor is required to pay the full amount o f the tax to the accommodation facility at the end of each stay period By the sixteenth of the month end of each solar quarter, the manger of the accommodation facility is to pay the amount collected in accommodation tax using one of the following methods: on-line Direct Debit, accessible through the site payment into postal current account no in the name of ROMA CAPITALE Contributo di soggiorno, viale Ostiense 131-L ROMA: such payment can also be made by way of wire transfer (IBAN code IT- 79-R ), using the tax payment form mod. F24 with the following tax codes 3936 accommodation tax 3937 interest 3938 penalties The rules relating to interest due on amended returns are applicable, interest being calculated on a daily basis (currently at 2.5% per annum)
12 Dipartimento Risorse Economiche 6. Actions to take should the visitor refuse to make payment Any person, other than those covered by the exemptions, who refuses to pay the accommodation tax must provide the manager of the facility with a statement in lieu of affidavit, indicating the reasons for the non-payment of the tax. In cases of non-payment of the tax by the visitor or their refusal to sign the statement of refusal, the facility must set out the details of the visitor in the appropriate field in the quarterly on-line communication, to permit the activation of the compulsory recovery procedure of the uncollected amount. The Authorities can have the managers of the facilities respond to questionnaires and can invite managers and visitors to show or send information and documents
13 Guida al contributo di soggiorno 7. Refund procedures for amount unduly paid Should payment of the tax be made in error, it is possible to obtain a repayment of the excess: - by offsetting amounts due exclusively for tourist accommodation tax in the next payment period Should the overpayment to be offset exceed Euro 2,500, it is necessary to obtain the prior authorization of Roma Capitale, to be requested at least thirty days before the deadline for payment - through a refund claim to be filed within five years from the date of the payment or from the moment the right to repayment arises
14 For further information and details: at the pages of the Dipartimento Risorse Economiche
CHAPTER 57-34 TELECOMMUNICATIONS CARRIERS TAXATION
CHAPTER 57-34 TELECOMMUNICATIONS CARRIERS TAXATION 57-34-01. Definitions. The definitions in this section may not be construed to subject a telecommunications carrier or telecommunications service to the
More informationNETWORK RAIL PUBLIC MEMBERSHIP EXPENSES REIMBURSEMENT POLICY
NETWORK RAIL PUBLIC MEMBERSHIP EXPENSES REIMBURSEMENT POLICY Introduction Network Rail will reimburse its Public Members for the reasonable costs directly and actually incurred by a Public Member in attending
More informationUNDERSTANDING YOUR PERSI DISABILITY BENEFITS
UNDERSTANDING YOUR PERSI DISABILITY BENEFITS If your career is cut short because of a permanent and total disability, you may be eligible for a monthly disability benefit from your PERSI Base Plan if you
More informationRESOLUTION NO. 10/E. Rome, January 15, 2014
RESOLUTION NO. 10/E Direzione Centrale Normativa Rome, January 15, 2014 SUBJECT: VAT - EXPO 2015 tax exemption provided for by Article 10, paragraph 5 of the Agreement between the Government of the Italian
More informationAnnouncement of admissions process for the. MASTER S PROGRAM FOR ORCHESTRA MUSICIANS academic biennium 2015-2017
Announcement of admissions process for the MASTER S PROGRAM FOR ORCHESTRA MUSICIANS academic biennium 2015-2017 (hereinafter Accademia ) offers a two-year Master s Program for orchestra musicians. A maximum
More informationGuide to the VAT mini One Stop Shop
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT Brussels, 23 October 2013 Guide to the VAT mini One Stop Shop Table of Contents Background...
More informationSARDINIAN HOLIDAY BONUS
SARDINIAN HOLIDAY BONUS 1. Beneficiaries 'Bonus Sardo Vacanza' is a holiday bonus that Sardinia Region offers to EU citizen traveling by ferry from/to Sardinia (according to the Regional Act [LR] 22/1984
More informationTravel market. Briefing notes and sales support for newspaper media sales teams
Travel market Briefing notes and sales support for newspaper media sales teams What s in this deck? This deck is split into two sections: Section 1 An overview of the Australian travel market The 2015
More informationPOLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES
APPENDIX A POLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES Version & Policy Number Guardian Date Produced Next Review Date Version 2 : Relocation HR April 2015 April 2017 Approved by SMT Approved
More informationHOLIDAY PACKAGE GENERAL TERMS AND CONDITIONS OF SALE
HOLIDAY PACKAGE GENERAL TERMS AND CONDITIONS OF SALE 1) PRELIMINARY STATEMENT: FEATURES OF HOLIDAY PACKAGES As defined by article 84 of the Consumer Code, the term holiday package may refer to travel,
More informationREIMBURSEMENT POLICY
UNION OF CANADIAN CORRECTIONAL OFFICERS SYNDICAT DES AGENTS CORRECTIONNELS DU CANADA CSN REIMBURSEMENT POLICY October 2014 Version TABLE OF CONTENTS INTRODUCTION... 1 GUIDELINES... 1 RATES... 2 BREAKFAST...
More informationA reservation request accompanied by its accepted payment shall be deemed a firm order.
RESERVATION SPECIAL TERMS AND CONDITIONS for the 62 nd Annual SSC Meeting of the ISTH. The rates listed have been negotiated by c accommodation for the 62 nd Annual SSC Meeting of the ISTH to be held at
More informationSalary Sacrifice (Novated Vehicles) Guideline
Salary Sacrifice (Novated Vehicles) Guideline Policy Hierarchy link This guideline is linked to the Fleet Management Policy Responsible Officer Manager, Campus Services, Ext: 53978 Contact Officer Manager,
More informationREPUBLIC OF CROATIA MINISTRY OF TOURISM
REPUBLIC OF CROATIA MINISTRY OF TOURISM NAUTICA New legal regulations Sojourn Tax Act (Official Gazette 152/08 and 59/09 corrigendum) - Frequently asked questions - General 1. What are the advantages of
More informationE D M O N T O N ADMINISTRATIVE PROCEDURE
DEPARTMENT DELEGATED AUTHORITY CONTACT FINANCIAL SERVICES CHIEF FINANCIAL OFFICER, FINANCIAL SERVICES DEPARTMENT TRAVEL COORDINATORS DEFINITIONS Account Coding A defined list of SAP cost elements used
More informationVAT guide should I register for VAT?
VAT guide should I register for VAT? associates ltd Should I register for VAT? This guide will give you an understanding as to whether you should register, what the various schemes are for small businesses
More informationCOUNTY OF WAYNE RULES AND REGULATIONS
COUNTY OF WAYNE HOTEL ROOM RENTAL EXCISE TAX RULES AND REGULATIONS AS OF AUGUST 1, 2005 PART 1. GENERAL A. PURPOSE The purpose of these Rules and Regulations are: To establish the procedures for the collection
More informationERASMUS INFORMATION SHEET (Updated in October 2011)
Università degli studi di Cagliari ERASMUS INFORMATION SHEET (Updated in October 2011) 1. Institutional details Name of the Institution ERASMUS-Code Address Website Chancellor Vice-Rector for the International
More informationING Green Savings Account & ING Orange Savings Account Regulations
ING Green Savings Account & ING Orange Savings Account Regulations I PURPOSE Article 1 These regulations relating to the ING Green Savings Account and the ING Orange Savings Account (hereinafter referred
More informationThis amended version of Rule 742-5-08 is pending approval by JCARR. 742-5-08 Service credit purchases by payroll deduction.
This amended version of Rule 742-5-08 is pending approval by JCARR 742-5-08 Service credit purchases by payroll deduction. (A) A member of Ohio police and fire pension fund ("OP&F") may purchase any type
More informationSOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------- Law No. 21/2012/QH13 Hanoi, November 20, 2012 LAW
THE NATIONAL ASSEMBLY -------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------- Law No. 21/2012/QH13 Hanoi, November 20, 2012 LAW AMENDING AND SUPPLEMENTING A NUMBER OF
More informationEligibility Rules & Declaration of Expenses
Eligibility Rules & Declaration of Expenses Call 2 Table of contents 1 Basic eligibility rules... 2 2 Budget lines... 2 2.1 Personnel costs (incl. general costs / overheads)... 3 2.1.1 Conditions... 3
More informationFEES AND REMUNERATION BY-LAW
FEES AND REMUNERATION BY-LAW May 29, 2015 The College of Physicians and Surgeons of Ontario By-Law No. 2 FEES AND REMUNERATION BY-LAW Table of Contents Page Application Fees. 1 Annual Fees 1 Committee
More informationAccommodation Fees, Payment Deadlines and Debt Recovery Procedures for 2014/15
Accommodation Fees, Payment Deadlines and Debt Recovery Procedures for 204/5. FEES charged for ACCOMMODATION. Accommodation fees are contractually charged for the full academic session unless otherwise
More informationAgreement to Provide Tourism Promotion Services between The City of Ontario & The Chamber of Commerce
Agreement to Provide Tourism Promotion Services between The City of Ontario & The Chamber of Commerce This Agreement entered into between the City of Ontario, a municipal corporation organized under the
More informationACCOMMODATION List of hotels offering special rates for the 13th International Symposium on Tardigrada
ACCOMMODATION List of hotels offering special rates for the 13th International Symposium on Tardigrada Hotel Canalgrande **** (7.7) www.canalgrandehotel.it Address: Corso Canalgrande, 6-41121 Modena (2
More informationING Lion Premium Savings Account & ING Lion Deposit Regulations
ING Lion Premium Savings Account & ING Lion Deposit Regulations I PURPOSE Article 1 -These regulations relating to the ING Lion Premium Savings Account or ING Lion Deposit (hereinafter referred to as the
More informationRESIDENTIAL TENANCIES ACT
Province of Alberta Statutes of Alberta, Current as of February 20, 2015 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer 7 th Floor, Park Plaza 10611-98 Avenue Edmonton,
More informationTeen SmartSave. Account. Part 1: Terms and Conditions for the Chosen Product
Teen SmartSave Account Introduction: These are the Terms and Conditions that apply to the Chosen Product named above. They are in two parts: Part 1. Terms and Conditions for the Chosen Product; and Part
More informationShepway District Council Income and Debt Management Policy
Shepway District Council Income and Debt Management Policy Appendix 1 Introduction The council has a duty to ensure that all revenue due to the council is collected efficiently and effectively for the
More informationCOURSES FOR ADULTS. Courses are indicated in hours (60 minutes) and lessons (45 minutes) INTENSIVE COURSE A (26 lessons/week - 20 hours/week)
TUITION FEES 2014 Institut Supérieur Privé No registration fee, no books or additional course material to buy, unlimited free Internet access at our cyber-cafeteria and free wireless (Wi-Fi) connection.
More informationHow To Manage A Corporation
Western Climate Initiative, Inc. Accounting Policies and Procedures Adopted May 8, 2013 WESTERN CLIMATE INITIATIVE, INC ACCOUNTING POLICIES AND PROCEDURES Adopted May 8, 2013 Table of Contents I. Introduction...
More informationNorth Dakota State University Policy Manual
North Dakota State University Policy Manual SECTION 515 TRAVEL - EMPLOYEES SOURCE: NDSU President North Dakota Century Code (NDCC) North Dakota Office of Management and Budget Policy 1. GENERAL PROVISIONS
More informationBlackpool & The Fylde College SICK PAY POLICY. Agreed Date: April 2013
Blackpool & The Fylde College SICK PAY POLICY Agreed Date: April 2013 Review Date: April 2015 Contents 1. Scope and Policy 3 2. Accountability 3 3. Learner Involvement 3 4. Statutory Sick Pay 4 5. Entitlement
More informationB.Ed. 2 Years Degree Course Regular with Circular - 1 -
B.Ed. 2 Years Degree Course Regular with Circular 1 B.Ed. 2 Years Degree Course Regular with Circular 2 B.Ed. 2 Years Degree Course Regular with Circular 3 B.Ed. 2 Years Degree Course Regular with Circular
More informationRadio Marketing Fund Program Guidelines 2015-2016 Version 3.1 April 1, 2015
Radio Marketing Fund Program Guidelines 2015-2016 Version 3.1 April 1, 2015 Program Overview 1. The Radio Marketing Fund Program is intended to encourage Artists and Music Companies to use Canadian commercial
More informationUMBC TRAVEL POLICY AND PROCEDURES
UMBC TRAVEL POLICY AND PROCEDURES UMBC #VIII-11.00.01 Directory Pre-Approvals Expense Reimbursements Ticketing Hotel Reservations Meals Travel by Car Travel by Private Airplane Travel Advances Recruiting,
More informationTRAVEL MANAGEMENT AND GENERAL EXPENSES PROTOCOL FN 2.0
TRAVEL MANAGEMENT AND GENERAL EXPENSES PROTOCOL FN 2.0 In Effect: June 15, 2012 Approved by: Executive Group, June 8, 2012 Responsible Office(s): Administration, Finance Responsible Officer(s): CAO, Director
More informationThe Secretary of State presents his compliments to Their Excellencies, Messieurs and Mesdames the Chiefs of Mission and renews and expands the
04-20 The Secretary of State presents his compliments to Their Excellencies, Messieurs and Mesdames the Chiefs of Mission and renews and expands the Department s Circular Note 89-193, dated April 27, 1989,
More informationmanagment and mantainance of Civil Infrastructures
SIIV SUMMER SCHOOL 2015 ROME (Italy) 7 th 11 th September 2015 PRELIMINARY PROGRAM managment and mantainance of Civil Infrastructures Satisfactory lifetime performance of civil infrastructures requires
More informationGuide for Application. International Doctoral Program Urban Regeneration and Economic Development (URED)
Guide for Application International Doctoral Program Urban Regeneration and Economic Development (URED) Disclaimer The official and legally binding announcement is on the website: http://www.unirc.it/documentazione/allegati_news/all_2015092550449_15023.pdf
More informationAN INTRODUCTION TO WITHHOLDING STATE INCOME TAX BY EMPLOYERS
AN INTRODUCTION TO WITHHOLDING STATE INCOME TAX BY EMPLOYERS STATE OF HAWAII DEPARTMENT OF TAXATION Benjamin J. Cayetano Governor Ray K. Kamikawa Director of Taxation Revised September, 1998 A MESSAGE
More informationITALY OPEN 2015 Rome September 26-27 2015
ITALY OPEN 2015 Rome September 26-27 2015 Dear President, Dear Taekwondo Colleague It is our great honor and pleasure to invite you and your team to partecipate at the International Kim&Liù - Italy Open
More informationDISNEY PERFORMING ARTS APPLICATION FORM
DISNEY PERFORMING ARTS APPLICATION FORM DISNEY PERFORMING ARTS GENERAL APPLICATION (Please fill out an application form for each different type of performance slot.any incomplete applications will not
More informationFlorida Senate - 2011 SB 980
By Senator Bennett 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 A bill to be entitled An act relating to convention development taxes; amending s. 212.0305, F.S.; making
More informationACT OF LEGISLATIVE CONTENT:
ACT OF LEGISLATIVE CONTENT: Emergency regulations regarding restrictions on cash withdrawals and capital transfers (Government Gazette Α 84, 18.7.2015), as amended (Government Gazette Β 1561/24.7.2015)
More informationPolicy: Mayor and Councillors Training and Development Policy
Policy: Mayor and Councillors Training and Development Policy 1. Policy Statement The City of Playford is committed to providing training and development activities for the Mayor and Councillors to enable
More informationHP dividend/ reinvestment stock purchase plan
HP dividend/ reinvestment stock purchase plan Under the Hewlett-Packard Company Dividend Reinvestment/Stock Purchase Plan (the Plan ), you may use your quarterly dividends to automatically purchase additional
More informationTravel Allowance. Eligibility. Allowance. Chapter 3 Travel Allowance
Travel Allowance Eligibility All Members are entitled to reimbursement of authorized travel expenses incurred while acting on constituency or Legislative Assembly business. Travel expenses incurred by
More informationChecklist for Jamaican citizens applying for Schengen visa - Required documents
Checklist for Jamaican citizens applying for Schengen visa - Required documents Name: Date of birth: Citizenship: When meeting in person at the visa office at the time of your appointment, apart from the
More informationCity of Oxford, Ohio. Income Tax Division www.ritaohio.com. Frequently asked questions about Municipal Income Tax
City of Oxford, Ohio Income Tax Division www.ritaohio.com Frequently asked questions about Municipal Income Tax 1 Table of Contents Current Tax Rate for Oxford, Ohio What does the City do with the income
More informationSICK LEAVE AND SICK PAY SCHEME APPLICABLE TO ALL STAFF (INCLUDING HOURLY PAID STAFF)
SICK LEAVE AND SICK PAY SCHEME APPLICABLE TO ALL STAFF (INCLUDING HOURLY PAID STAFF) 1. Introduction 1.1 This scheme sets out the rights, entitlements and obligations upon all members of staff irrespective
More information365 Monthly Saver Account
365 Monthly Saver Account Introduction: These are the Terms and Conditions that apply to the Chosen Product named above. They are in two parts: Part 1. Terms and Conditions for the Chosen Product; and
More informationRELATED ACA STANDARDS: EFFECTIVE DATE: ` March 18, 2015 DEPARTMENT OF REHABILITATION AND CORRECTION
STATE OF OHIO SUBJECT: PAGE 1 OF 8. Payroll and Timekeeping NUMBER: 35-PAY-04 RULE/CODE REFERENCE: SUPERSEDES: ORC 5120.01; ORC 124.18; 35-PAY-04 dated 04/23/14 FLSA 52.STAT1060,29 USCA.207,213 RELATED
More informationELECTRONIC FUND TRANSFERS AGREEMENT AND DISCLOSURE
ELECTRONIC FUND TRANSFERS AGREEMENT AND DISCLOSURE This Electronic Fund Transfers Agreement is the contract which covers your and our rights and responsibilities concerning the electronic fund transfers
More informationC R O S S I N G L A N G U A G E B A R R I E R S. Application Form & Price List 2013. We Make It Simple. www.inlinguamalta.com
www.inlinguamalta.com C R O S S I N G L A N G U A G E B A R R I E R S M a l t a Application Form & Price List 2013 L a n g u a g e s O p e n u p t h e W o r l d We Make It Simple GROUP COURSES Maximum
More informationSaffron Building Society Mortgages Savings Investments Insurance Loans. Residential mortgage conditions. www.saffronbs.co.
Saffron Building Society Mortgages Savings Investments Insurance Loans Residential mortgage conditions www.saffronbs.co.uk 0800 072 1100 Saffron Building Society Residential Mortgage Conditions (England
More informationACCOMMODATION FORM. Distance to the Symposium Venue
Please complete the form in capital letters and keep a copy for your records. A separate registration form must be completed for each participant. Participant Information Registration ID (the ID you have
More informationWHAT YOU MUST DO TO RECEIVE UNEMPLOYMENT BENEFITS
Rev. 01/2014 Office of Unemployment Insurance Administration Unemployment Claims Unit PO Box 94094, Room 386 Baton Rouge, Louisiana 70804-9096 Unemployment Benefits Rights and Responsibilities (Benefits
More informationNew Jersey Sales and Use Tax EZ Telefile System Instructions
New Jersey Sales and Use Tax EZ Telefile System Instructions (Forms ST-50 Quarterly Return and ST-51 Monthly Remittance Statement) Do NOT Use for 3rd Quarter 2006 Filing Forms ST-50/51 by Phone Complete
More informationTAX GUIDE FOR GUIDA FOREIGNERS FISCALE PER GLI STRANIERI FISCAL CODE AND VAT NUMBER CODICE FISCALE E PARTITA IVA
TAX GUIDE FOR GUIDA FOREIGNERS FISCALE PER GLI STRANIERI TAX GUIDE FOR FOREIGNERS FISCAL CODE AND VAT NUMBER CODICE FISCALE E PARTITA IVA RENT CONTRACTS CONTRATTI DI LOCAZIONE BUYING YOUR FIRST HOME ACQUISTO
More informationBUIDHEANN TIGHEADAS LOCH AILLSE AGUS AN EILEIN SGITHEANAICH LTD LOCHALSH AND SKYE HOUSING ASSOCIATION STATEMENT OF FACTORING SERVICES
BUIDHEANN TIGHEADAS LOCH AILLSE AGUS AN EILEIN SGITHEANAICH LTD LOCHALSH AND SKYE HOUSING ASSOCIATION STATEMENT OF FACTORING SERVICES 1 Revision 1 24 July 2013 CONTENTS 1. Written Statement of Factoring
More informationThe National Assembly for Wales (Assembly Members and Officers) (Allowances) Determination 2008
The National Assembly for Wales (Assembly Members and Officers) (Allowances) Determination 2008 March 2008 CONTENTS CONTENTS i 1. INTRODUCTION, DEFINITIONS AND GENERAL PROVISIONS 4 1.1. Introduction 4
More informationByron Shire Visitor Profile and Satisfaction Survey
Byron Shire Visitor Profile and Satisfaction Survey Tourism Research Australia GPO Box 1564 Canberra ACT 2601 Phone: 6243 7745 Email: tourism.research@ret.gov.au Web: www.ret.gov.au/tra Table of Contents
More informationNo. 361 (Approved December 24, 1999) AN ACT
(S. B. 1853) (Reconsidered/Reconsidered) No. 361 (Approved December 24, 1999) AN ACT To add subsections (C), (D), (E), (F), and (G) to paragraph (1) and amend subsection (C) of paragraph (2) of subsection
More informationDECISION No 120/2014. on the implementing provisions for Regulations No 3/2014, No 4/2014 and No 5/2014 of the Committee of the Regions
DECISION No 120/2014 on the implementing provisions for Regulations No 3/2014, No 4/2014 and No 5/2014 of the Committee of the Regions THE SECRETARY-GENERAL, HAVING REGARD TO HAVING REGARD TO HAVING REGARD
More informationIT-2105-I. New York State New York City Yonkers MCTMT
Department of Taxation and Finance Instructions for Form IT-2105 Estimated Tax Payment Voucher for Individuals New York State New York City Yonkers MCTMT IT-2105-I Did you know? You can pay your estimated
More informationBISHOP S UNIVERSITY EXPENSE REIMBURSEMENT POLICY. Effective Date: January 1, 2011 Prepared by: Business Office
BISHOP S UNIVERSITY EXPENSE REIMBURSEMENT POLICY Effective Date: January 1, 2011 Prepared by: Business Office Policy Number: VPFA-02-2011 Approved by: Bishop s Executive Group November 2010 Revised: January
More informationGROUP INCOME PROTECTION
GROUP INCOME PROTECTION PROACTIVE PROTECTION PROVIDED BY METLIFE POLICY technical guide This document is a guide to the features, benefits, risks and limitations of the policy, including how the policy
More informationAN ACT to provide for the imposition and collection of a value added tax, to abolish certain taxes and other impositions, and for related purposes
Finance Act 37 of 1989 AN ACT to provide for the imposition and collection of a value added tax, to abolish certain taxes and other impositions, and for related purposes (19th September 1989) 37 of 1989
More informationREGULATIONS CONCERNING THE HOTELIERS AND THEIR CLIENTS
REGULATIONS CONCERNING THE HOTELIERS AND THEIR CLIENTS Article 8 of the Law 1652/30-10-86 (Govern. Gazette F 167 A') 1) The decision No 503007/1976 (Gov. Gazette F 166 B') taken by the Secretary General
More informationCorporate Policy and Procedure
Page Page 1 of 15 TAB: SECTION: SUBJECT: FINANCE AND ACCOUNTING TAXES COLLECTION OF OUTSTANDING PROPERTY TAXES POLICY STATEMENT PURPOSE SCOPE The City of Mississauga collects taxes on behalf of the City,
More informationINFORMATION SHEET ON FACTORING (PURCHASE and MANAGEMENT OF ENTERPRISE S ACCOUNT RECEIVABLES) (update in force as from 01 07 2015)
INFORMATION SHEET ON FACTORING (PURCHASE and MANAGEMENT OF ENTERPRISE S ACCOUNT RECEIVABLES) (update in force as from 01 07 2015) INFORMATION ON THE BANK Banca IFIS S.p.A. Registered office: Via Terraglio
More informationINFORMATION ON THE RENTAL OF RESIDENTIAL REAL PROPERTY
INFORMATION ON THE RENTAL OF RESIDENTIAL REAL PROPERTY STATE OF HAWAII DEPARTMENT OF TAXATION Benjamin J. Cayetano Governor Ray K. Kamikawa Director of Taxation Revised June, 1998 A MESSAGE FROM THE DIRECTOR
More informationArt. 1 - Purpose of the call for applications and general rules. Art. 2 - Call for applications and admission criteria
Disclaimer: this is a translation of the Bando (call for application) for international applicants. It has merely informational purposes but no legal value. The only official source is the original Italian
More informationStudent Financial Regulations
Financial Regulations This document relates to students studying in the UK only. s studying at an overseas campus will be advised of their local payment arrangements. Contents Financial Regulations Introduction
More informationBMO Harris RewardsSM Program Rules: BMO Harris Bank Rewards MasterCard BMO Harris Bank Premier Rewards MasterCard
BMO Harris Rewards SM Program Rules: BMO Harris Bank Rewards MasterCard BMO Harris Bank Premier Rewards MasterCard BMO Harris Bank Select World MasterCard BMO Harris Bank Premier World MasterCard BMO Private
More informationTABLE OF CONTENTS I. INTRODUCTION 1 II. APPLICATION FOR SERVICE 3 III. DEPOSITS 8 IV. INVOICES FOR SERVICE 15 V. UTILITY PAYMENTS 19
TABLE OF CONTENTS I. INTRODUCTION 1 II. APPLICATION FOR SERVICE 3 III. DEPOSITS 8 IV. INVOICES FOR SERVICE 15 V. UTILITY PAYMENTS 19 VI. CREDIT AND COLLECTION 22 VII. MISCELLANEOUS 27 Effective 01/28/2015
More informationGeneral terms of insurance. January 2010 edition. Insurance carrier: Compact Grundversicherungen AG
Compact One Mandatory basic health insurance (with compulsory initial consultation by phone) pursuant to the Swiss Federal Health Insurance Act (KVG/LAMal) General terms of insurance January 2010 edition
More informationCivico Liceo Linguistico A. Manzoni Model United Nations
Civico Liceo Linguistico A. Manzoni Model United Nations ACCOMODATION: NB: Once you have decided to participate in our conference I recommend you book your hotel immediately because there are always a
More informationUNIVERSITY OF HOUSTON SYSTEM ADMINISTRATIVE MEMORANDUM. SECTION: Human Resources NUMBER: 02.D.06
UNIVERSITY OF HOUSTON SYSTEM ADMINISTRATIVE MEMORANDUM SECTION: Human Resources NUMBER: 02.D.06 AREA: SUBJECT: Leave Entitlement Family and Medical Leave 1. PURPOSE The University of Houston System provides
More informationTravel Policy. Responsible Officer. Chief Operating Officer Approved by. Vice-Chancellor Approved and commenced October 2014 Review by October 2017
Travel Policy Responsible Officer Chief Operating Officer Approved by Vice-Chancellor Approved and commenced October 2014 Review by October 2017 Relevant Legislation, Anti-Discrimination Act 1998 (Tas)
More informationIn2LifeSciences Implementation Guidelines Insight and Collaboration Incentives 4 th Call
In2LifeSciences Implementation Guidelines Insight and Collaboration Incentives 4 th Call IN2LifeSciences - Guidelines for insight and collaboration incentive projects 1. Project execution The insight or
More informationELECTRONIC FUND TRANFERS AGREEMENT AND DISCLOSURE
ELECTRONIC FUND TRANFERS AGREEMENT AND DISCLOSURE This Electronic Fund Transfers Agreement and Disclosure is the contract which covers you and our rights and responsibilities concerning the electronic
More informationTHE LOCAL FEDERAL CREDIT UNION ELECTRONIC FUNDS TRANSFER AGREEMENT AND DISCLOSURE
THE LOCAL FEDERAL CREDIT UNION ELECTRONIC FUNDS TRANSFER AGREEMENT AND DISCLOSURE This Electronic Funds Transfer Agreement is the contract which covers your and our rights and responsibilities concerning
More informationA contractors guide to operating a limited company
A contractors guide to operating a limited company Index 1) About us 2) Our services 3) Bank accounts 4) Payroll, PAYE & National Insurance requirements 5) VAT requirements 6) Corporation tax 7) Obligations,
More informationwww.contractor-wizard.com INTRODUCTION TO CONTRACTING THROUGH A LIMITED COMPANY
www.contractor-wizard.com INTRODUCTION TO CONTRACTING THROUGH A LIMITED COMPANY INTRODUCTION TO CONTRACTING THROUGH A LIMITED COMPANY This guide aims to cover some of the legal, accounting, taxation and
More informationVOICE Credit Card Rewards Terms and Conditions
VOICE Credit Card Rewards Terms and Conditions Contents IMPORTANT NOTICE... 2 PROGRAM DESCRIPTION... 2 ELIGIBILITY... 2 EARNING POINTS... 2 RESTRICTIONS ON POINT EARNING... 3 POINT EXPIRATION, LOSS OF
More informationPROCEDURE. Part 5.9: Settlement Payment Methods and Schedule PUBLIC. Market Manual 5: Settlements. Issue 17.0 MDP_PRO_0036
PUBLIC MDP_PRO_0036 PROCEDURE Market Manual 5: Settlements Part 5.9: Settlement Payment Methods and Schedule Issue 17.0 This procedure describes the activities and schedule required by the IESO and Market
More informationWINTER 2015-2016 FIND OUT ALL THE INCREDIBLE DEALS ON WWW.INVALLECAMONICA.IT
TOTAL SKI 1 DAY BED & BREAKFAST - IN B&B +2 FREE DAILY SKIPASSES 57 * PER PERSON! 1 NIGHT STAY IN ONE OF THE ACCOMMODATION FACILITIES GET 2 FREE DAILY SKIPASSES** FREE SKI BASSA VALLECAMONICA AND *THE
More informationCLAIM FORM - EQ TRAVEL. Section 1 - Particulars of Insured. Section 2 - Details of Incident/Loss/Illness (must be completed)
CLAIM FORM - EQ TRAVEL Agency: Policy No.: Please note: Sections 1, 2 and 12 must be completed. Sections 3 to 11 complete only the relevant sections. The acceptance of this form is NOT an admission of
More informationPatients Travel and Expenses Schemes Guidance Notes
Page 1 Patients Travel and Expenses Schemes Guidance Notes Patients can claim for reasonable expenses for attendance at hospital under 3 main Schemes all of which are based upon the guidance contained
More informationTerms and conditions for individuals attending the World Diabetes Congress Vancouver 2015
International Diabetes Federation Chaussée de la Hulpe 166 BE-1170 Brussels Belgium tel +32-2-5385511 fax +32-2-5385114 www.idf.org VAT BE433 674 528 Terms and conditions for individuals attending the
More informationAccounts Receivable October 22, 2014 Audit Report 201314-17
Accounts Receivable October 22, 2014 Audit Report 201314-17 Executive Summary The Department s Revenue Section is a function within the Bureau of Accounting, which is part of the Department s Division
More informationBooking Terms and Conditions
Booking Terms and Conditions 1. Contract: These conditions govern all bookings with Club Travel Ltd T/A Budgetair, Budget Travel, Destinations, Hotelinstyle, Australian Holidays, 1800Hotels, Caribbean
More informationBreast Pathology Masterclass 2016
ALMA MATER STUDIORUM UNIVERSITà DI BOLOGNA DIpARTIMENTO di scienze BIOMEDIche e neuromotorie Nottingham Bologna Breast Pathology Masterclass 2016 Bologna (Italy) 21 st - 22 nd April 2016 Relais Bellaria
More informationJEFFERSON TOURISM DEPARTMENT ADVERTISING APPLICATION COVER LETTER
JEFFERSON TOURISM DEPARTMENT ADVERTISING APPLICATION COVER LETTER Thank you for your interest in growing tourism in Jefferson. This letter is to give you an overview of the Discretionary - Advertising
More informationThe Highland Council. Travel and Subsistence Allowances. Code of Conduct. For. APT and C Staff
The Highland Council Travel and Subsistence Allowances Code of Conduct For APT and C Staff 2005-07-13 travel and subsistence allowances - code of conduct Printed: 23 January 2012 Amended: 13 May 1997 This
More information2016 -- S 2813 S T A T E O F R H O D E I S L A N D
LC000 01 -- S 1 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO STATE AFFAIRS AND GOVERNMENT - TOURISM AND DEVELOPMENT Introduced By: Senators Lombardi,
More information