Assessment coordination: tax officers must collect detailed artist- and picture-level payment records to verify and correlate assessments. The Board directs tax officers to obtain and use detailed producer-, artist- and picture-level data for assessments, including total agreed remuneration, amounts actually paid (cheque, annuities or otherwise), payment dates, outstanding balances, dates of contracts, contract monies, picture release dates, names of producers and particulars of annuities, and to correlate receipts and payments between producers' accounts and payees' accounts for verification.
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Assessment coordination: tax officers must collect detailed artist- and picture-level payment records to verify and correlate assessments.
The Board directs tax officers to obtain and use detailed producer-, artist- and picture-level data for assessments, including total agreed remuneration, amounts actually paid (cheque, annuities or otherwise), payment dates, outstanding balances, dates of contracts, contract monies, picture release dates, names of producers and particulars of annuities, and to correlate receipts and payments between producers' accounts and payees' accounts for verification.
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