(the goals of compliance audit is to establish the compliance level against the binding regulations (laws and bylaws), standards, plans, contracts, policies and operating procedures defining More…
(A rate of duty incorporating both an ad valorem rate and a specific rate; e.g. 10% + $20/ton; einheitlicher Steuersatz / Compound Duty Rate; Համակցված տուրքի դրույքաչափ; შერეული More…
(an agreement under which the Customs, being so empowered, consent to waive proceedings in respect of a Customs offence subject to compliance with certain conditions by the person(s) More…
(A process to identify, assess, manage, and control potential events or situations to provide reasonable assurance regarding the achievement of the organization's objectives.; More…
(The criteria used to identify the relative significance of, and likelihood that, conditions and/or events may occur that could adversely affect the organization. Risk factors can be More…
(the objective of a system audit is to make a thorough evaluation of management and control aver all strategic, functional or operational activities to give assurance as to the operation of More…
(A particular activity, entity or transaction that is selected for specific Customs scrutiny; Ziel, Zweck; թիրախ, նպատակ; მიზანი) გარკვეული ქმედება, ერთეული ან ოპერაცია, რომელიც შერჩეულია More…
(A duty (or tax) levied upon goods transported from one customs area to another either for protective or revenue purposes. Tariffs raise the prices of imported goods, thus making them More…
(Any pre-set value or quantity, authorized for importation or exportation of given goods, during a specified period, with a reduction of the normal Customs duties, and beyond which the More…
(Any pre-set value or quantity, authorized for importation or exportation of given goods, during a specified period, with a reduction of the normal Customs duties, and beyond which the More…
(An examination of a tax matter by a tax authority. It can be done on the premisses oft he taxpayer (field audit) or distantly from the office of a tax authority (desk audit).; More…
(generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and that although the arrangement could be strictly legal it is usually More…
(Allowance of deduction from or a direct offset against the amount of tax due as opposed to an offset against income.; Steuergutschrift; հարկերի վերադարձ; გადასახადის ჩათვლა) გულისხმობს More…
(illegal arrangements where liability to tax is hidden or ignored, i.e. the taxpayer pays less tax than he is legally obligated to pay by hiding income or information from the tax More…
(Tax laws frequently provide specific exemptions for persons, items or transactions, etc. which would otherwise be taxed. Exemptions may be given for social, economic or other reasons.; More…
(The process of enforcing a lien against property for non-payment of delinquent property taxes.; Steuerabschottung; հարկային գանձում; საგადასახადო გირავნობა და ყადაღა) როდესაც გადასახადის More…
(Area within the territory of a country in which customs duties and other types of indirect taxes are not applied.; Steuerfreie Zone; չհարկվող գոտի; თავისუფალი ზონა) ზონა, რომელიმე More…
(Tax haven in the "classical" sense refers to a country which imposes a low or no tax, and is used by corporations to avoid tax which otherwise would be payable in a high-tax More…
(Fiscal policy measure often found in developing countries. A tax holiday offers a period of exemption from income tax for new industries in order to develop or diversify domestic More…
(Agreement which allows governments to share tax and other information with a view to combating tax evasion, drug trafficking, etc.; Steuerinformationsabkommen (TIES); Հարկային More…
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