ee Käibemaksuinfo 8 800 813 [email protected] Tolliinfo, e-toll 8 800 814 [email protected] E-maksuamet 8 800 815 [email protected] Maamaksuinfo 8 800 816 [email protected] Raskeveokimaksuinfo 8 800 816 [email protected] Võlainfo = Üldinfo 1811 [email protected] Mitteresidendid nonresident@emta.ee 32 4.09.2014 Tänan kuulamast! 33
or as part of an inheritance, stamp duties, etc.). Currency transactions that require the permission of the NBRB 86 The following transactions of Belarusian companies-residents (non-banks), inter alia, require permission from the NBRB: 1) Acquisition of property located outside Belarus that qualifies as immovable property under Belarusian legislation; 2) Allocation of funds to nonresident banks or transfer of funds to nonresidents (except for nonresident banks) for trust management; 3) Provision of loans; 4) Settlements under a resident's obligations as a guarantor towards a nonresident arising from a guarantee or an indemnity agreement; 5) Receipt of loans in case of any of the following conditions: The interest rate for loans exceeds the level determined by the NBRB (for USD and EUR loans it is currently 14% per annum); The interest rate for loans in the event of late repayment (in the event of interest rate
(Tax Code, Article 6, Part 5) The local tax is governed by the Tax Code, which simultaneously specifies its lower and upper threshold. However, it rests with the local governments to determine the specific rate of the local tax within the limits set forth by the Tax Code. So the fixed local tax is effective only within the territory of the respective municipality. Local taxes include Property Tax. Income Tax The income tax is applicable only to individuals (both resident and nonresident). Individuals are taxed only on income earned in Georgia. The standard income tax rate is a flat rate - 20%. This rate will reduce to 18% in 2013 and to 15% in 2014. Note: Tax on income from interest and dividends is - 5%. The rate for dividends will reduce to 3% in 2013 and to 0% in 2014. The rate for interest will reduce to 0% in 2014. 28 CYAN MAGENTA YELLOW BLACK 28 Corporate income tax