Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.
Note: It is a system-generated summary and is for quick reference only.