taxing Act definition

taxing Act means an Act for the purpose of setting out the rate or rates of tax to be charged, levied or collected under this Act and includes any Act providing for exemption, or partial exemptions, from the payment of tax on any land or valuation unit;
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taxing Act means the Advance Bank (Merger with St.George Bank) (Taxing) Act 1998;
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taxing Act means any Act which imposes a tax; and
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Examples of taxing Act in a sentence

  • Any person who is aggrieved by a decision made under a taxing Act by the Uganda Revenue Authority may apply to the tribunal for a review of the decision.

  • For the purposes of this Act, where a taxing Act provides that a person dissatisfied with a taxation decision may object against the decision, such an objection is referred to as a “taxation objection”.

  • Subject to this Act, there shall be charged, levied and collected in respect of everyvaluation unit which qualifies for inclusion in a valuation list a tax at the rate specified therefor in any taxing Act assessed on the annual rental value of such valuation unit in accordance with this Part, with such modifications as such taxing Act may provide:Provided that tax shall not be payable on any valuation unit declared to be exempt from the payment of tax in any taxing Act or under any other provision of law.

  • Section 14 of The Appeals Tribunal Act applies to persons aggrieved by a decision under a taxing Act.

  • In this Act, unless the context otherwise requires, all references to “this Act” include a reference to this Act as read with any taxing Act and any regulations or rules.

  • Service of notices and other documents The rules for service of notices and other documents in the taxing Act under which the taxation decision under review is made shall apply for the purpose of serving any notice or document required or authorised by this Act.

  • In this regard, the courts hold the view that no legal obligation rests upon a taxpayer to pay higher taxes than he is legally bound to under the taxing Act and that a taxpayer is not prevented from entering into a genuine, or bona fide, transaction which, when carried out, has the effect of avoiding or reducing liability to tax.

  • Section 14 of The Tax Appeals Tribunal Act refers to decisions made under any taxing Act, the aggrieved party should15 go to the appeals tribunal for any redress.

  • A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as a taxpayer and the amount of his liability is clearly defined.

  • In a taxing Act it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language.


More Definitions of taxing Act

taxing Act means the Bank Mergers (Taxing) Act 1997.[Section 3 amended by No. 26 of 1999 s. 61; No. 10 of 2001s. 220.]
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taxing Act means an Act for the purpose of setting out the rate of betting duty to be charged pursuant to the Act and other matters ancillary thereto;
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Related to taxing Act

  • Taxing district means a government entity that levies or has

  • Taxing districts means counties, townships, cities and incorporated towns and villages, school, road, park, sanitary, mosquito abatement, forest preserve, public health, fire protection, river conservancy, tuberculosis sanitarium and any other municipal corporations or districts with the power to levy taxes.

  • Taxing Jurisdiction has the meaning specified in Section 10.04.

  • Taxing Authority means any governmental authority or any subdivision, agency, commission or entity thereof or any quasi-governmental or private body having jurisdiction over the assessment, determination, collection or imposition of any Tax (including the IRS).

  • Taxing entity means any county, city, town, school district, special taxing

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • Tax Laws means the Code, federal, state, county, local or foreign laws relating to Taxes and any regulations or official administrative pronouncements released thereunder.

  • Relevant Taxing Jurisdiction shall have the meaning specified in Section 4.07(a).

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • Income Taxes means any Tax which is based upon, measured by, or calculated with respect to (i) net income or profits (including, but not limited to, any capital gains, gross receipts, value added or minimum Tax) or (ii) multiple bases (including, but not limited to, corporate franchise, doing business or occupation Taxes) if one or more of the bases upon which such Tax may be based, by which it may be measured, or with respect to which it may be calculated is described in clause (i) of this sentence.

  • Tax or Taxes means any federal, state, provincial, local, foreign or other tax (including any income tax, franchise tax, capital gains tax, gross receipts tax, value-added tax, surtax, estimated tax, excise tax, ad valorem tax, transfer tax, stamp tax, sales tax, use tax, property tax, withholding tax or payroll tax), and any related fine, penalty or interest, imposed, assessed or collected by or under the authority of any governmental body, whether disputed or not.

  • Seller’s Taxes shall have the meaning set forth in Section 5.4(a) hereof.

  • Cash Taxes in respect of any fiscal period means amounts actually paid by the Companies in such fiscal period in respect of income and capital Taxes (whether relating to such fiscal period or any other fiscal period).

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Tax Items shall have the meaning set forth in Section 6.4.A.

  • Other Tax means any Federal Other Tax, State Other Tax, or Foreign Other Tax.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Asset Taxes means all ad valorem, property, excise, severance, production or similar Taxes (including any interest, fine, penalty or addition to Tax imposed by a taxing authority in connection with such Taxes) based upon operation or ownership of the Assets or the production of Hydrocarbons therefrom but excluding, for the avoidance of doubt, (a) income, capital gains, franchise and similar Taxes and (b) Transfer Taxes.

  • Taxes means all present or future taxes, levies, imposts, duties, deductions, withholdings (including backup withholding), assessments, fees or other charges imposed by any Governmental Authority, including any interest, additions to tax or penalties applicable thereto.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Seller Taxes has the meaning set forth in Section 11.1(f).

  • Conveyance Taxes means sales, use, value added, transfer, stamp, stock transfer, real property transfer or gains and similar Taxes.

  • VATA means the Value Added Tax Xxx 0000;

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.