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Shimla Municipal Corporation (SMC) is the municipal corporation of Shimla, the capital of Himachal Pradesh, and is the chief nodal agency for the administration of the city. Municipal Corporation mechanism in India was introduced during British Rule with formation of municipal corporation in Madras ( Chennai ) in 1688, later followed by ...
Composition of state and local tax revenues by sales taxes (brown), property taxes (white), licenses and other fees (grey), individual and corporate income taxes (green) in 2007. Determining the value of property is a critical aspect of property taxation, as such value determines the amount of tax due.
Property taxes are levied by either state government or local civic bodies. Property tax or 'house tax' is a local tax on buildings, along with appurtenant land. It is imposed on the Possessor (not the custodian of property as per 1978, 44th amendment of the constitution). It resembles the US-type wealth tax and differs from the excise-type UK ...
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However, Nevada, Ohio, and Washington impose a gross receipts tax while Texas has a franchise tax based on "taxable margin", generally defined as sales less either cost of goods sold less compensation, with complete exemption (no tax owed) for less than $1MM in annual earnings and gradually increasing to a maximum tax of 1% based on net revenue ...
A homeowner association (or homeowners' association [HOA], sometimes referred to as a property owners' association [POA], common interest development [CID], or homeowner community) is a private, legally-incorporated organization that governs a housing community, collects dues, and sets rules for its residents. [1]
The Individual Master File (IMF) is the system currently used by the United States Internal Revenue Service (IRS) to store and process tax submissions and used as the main data input to process the IRS's transactions. It is a running record of all of a person's individual tax events including refunds, payments, penalties and tax payer status. [1]
In October 2012, SMC bought back the 24% of SMC shares held by the government through Coconut Industry Investment Fund (CIIF) companies by paying CIIF P57.6 billion. [ 12 ] By 2017, Iñigo Zóbel, son of Enrique J. Zóbel, became the largest common stock shareholder of SMC owning 66.1% through his holding company, Top Frontier Investment ...
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