Report on administrative arrangements for monitoring duty free imports and consumption tax liability in Dominica
By: Francis, Fitzgerald Andrew
Publisher: OECS. EAS ; St. John's ; August 14,1984Description: 18 p; tblsSubject(s): DOMINICA | TAX EXEMPTIONS | INCENTIVES | ADMINISTRATIVE ASPECTS | CONSUMPTION TAX | IMPORT TAXSummary: Problems associated with enterprises operating under licences include erosion of indirect tax base due to a constantly increasing share of total duty-free imports as a percentage of total recorded imports, the disposal of equipment and materials brought in duty-free, various irregularities associated with the administration of the concessions and an inappropriate distinction between materials and equipment essential to manufacturing and other auxiliary items. Problems with non-licenced duty-free items also identified are tax application of procedures for approving duty-free imports, numbers of goods permitted under the category "goods allowed free for any other reasons", decline in duty free imports for agricultural purposes, high cost of duty-free imports by government departments, treatment of consumer goods imported by statutory bodies such as Dominica Agricultural Marketing Board. Proposals for improving administrative arrangements include a review of all enterprises operating under duty-free concessions and amendments to Fiscal Incentive Act to permit revolting of licences.| Item type | Current location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
| Grey Literature | National Documentation Centre Dominican Collection | 00238-DM (Browse shelf) | Available | 385 |
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Problems associated with enterprises operating under licences include erosion of indirect tax base due to a constantly increasing share of total duty-free imports as a percentage of total recorded imports, the disposal of equipment and materials brought in duty-free, various irregularities associated with the administration of the concessions and an inappropriate distinction between materials and equipment essential to manufacturing and other auxiliary items. Problems with non-licenced duty-free items also identified are tax application of procedures for approving duty-free imports, numbers of goods permitted under the category "goods allowed free for any other reasons", decline in duty free imports for agricultural purposes, high cost of duty-free imports by government departments, treatment of consumer goods imported by statutory bodies such as Dominica Agricultural Marketing Board. Proposals for improving administrative arrangements include a review of all enterprises operating under duty-free concessions and amendments to Fiscal Incentive Act to permit revolting of licences.
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