The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
A department of motor vehicles (DMV) is a government agency that administers motor vehicle registration and driver licensing. In countries with federal states such as in North America, these agencies are generally administered by subnational entities governments, while in unitary states such as many of those in Europe, DMVs are organized nationally by the central government.
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury.
HM Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle.
In electoral systems, voter registration is the requirement that a person otherwise eligible to vote must register on an electoral roll, which is usually a prerequisite for being entitled or permitted to vote.
The Stockholm congestion tax, also referred to as the Stockholm congestion charge, is a congestion pricing system implemented as a tax levied on most vehicles entering and exiting central Stockholm, Sweden. The congestion tax was implemented on a permanent basis on August 1, 2007, after a seven-month trial period between January 3, 2006 and July 31, 2006. It was inspired by Singapore's Electronic Road Pricing (ERP) system, which was first introduced as the Area Licensing Scheme in 1975.
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more.
A fiscal year is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis but generally with the reporting period not aligning with the calendar year. Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxes, such as income tax. Many annual government fees—such as council tax and license fees, are also levied on a fiscal year basis, but others are charged on an anniversary basis.
The Indian Revenue Service, often abbreviated as IRS, is an Indian government agency that is primarily responsible for collecting and administering direct and indirect taxes. As a central civil service under Group A of the executive branch of the Government of India, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance.
Taxation in Iran is levied and collected by the Iranian National Tax Administration under the Ministry of Finance and Economic Affairs of the Government of Iran. In 2008, about 55% of the government's budget came from oil and natural gas revenues, the rest from taxes and fees. An estimated 50% of Iran's GDP was exempt from taxes in FY 2004. There are virtually millions of people who do not pay taxes in Iran and hence operate outside the formal economy. The fiscal year begins on March 21 and ends on March 20 of the next year.
The National Tax Agency is the official tax collecting agency of Japan. As of October 2018, the Commissioner of NTA is Takeshi Fujii.
A private foundation is a tax-exempt organization that does not rely on broad public support and generally claims to serve humanitarian purposes.
Population registration in Sweden is the civil registration of vital events of the inhabitants of Sweden. The data is kept in the population registry and is administered by the Swedish Tax Agency. The registry spans several centuries and is thus often used by genealogists.
Taxation in Sweden on salaries for an employee involves contributing to three different levels of government: the municipality, the county council, and the central government. Social security contributions are paid to finance the social security system.
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act.
Taxation in Finland is mainly carried out through the Finnish Tax Administration, an agency of the Ministry of Finance. Finnish Customs and the Finnish Transport and Communications Agency Traficom, also collect taxes. Taxes collected are distributed to the Government, municipalities, church, and the Social Insurance Institution, Kela.
Socken is the name used for a part of a county in Sweden. In Denmark similar areas are known as sogn, in Norway sokn or sogn and in Finland pitäjä(socken). A socken is a country-side area that was formed around a church, typically in the Middle Ages. A socken originally served as a parish. Later it also served as a civil parish or an administrative parish, and became a predecessor to today's municipalities of Sweden, Finland, Norway and Denmark. Today it is a traditional area with frozen borders, in Sweden typically identical to those of the early 20th century country-side parishes. The socken also served as a registration unit for buildings, in Sweden recently replaced by identical districts as registration unit. A socken consists of several villages and industry localities, and is typically named after the main village and the original church.
The Income Tax Department is a government agency undertaking direct tax collection of the government of India. It functions under the Department of Revenue of the Ministry of Finance. The Income Tax Department is headed by the apex body Central Board of Direct Taxes (CBDT). The main responsibility of the Income Tax Department is to enforce various direct tax laws, most important among these being the Income-tax Act, 1961, to collect revenue for the government of India. It also enforces other economic laws such as the Benami Transactions (Prohibition) Act, 1988, and the Black Money Act, 2015.
A registration district is, since 1 January 2016, the smallest administrative subdivision for population registration in Sweden, i.e. the civil registration of births, marriages, civil partnerships and deaths, and for the collation of census information.
Dafne Mansapit-Shimizu is a Chamorro politician from Guam. She was appointed the Director of Guam Department of Revenue and Taxation (DRT) on 17 January 2019. According to Governor Lou Leon Guerrero, under Mansapit-Shimizu's leadership the DRT had administered "some of the most ambitious and broadly impactful programs ever implemented by any agency in our island’s history".
