TY  - GEN
AU  - Francis, Fitzgerald Andrew
TI  -  Report on administrative arrangements for monitoring duty free imports and consumption tax liability in Dominica
PB  - OECS. EAS
KW  - DOMINICA
KW  - TAX EXEMPTIONS
KW  - INCENTIVES
KW  - ADMINISTRATIVE ASPECTS
KW  - CONSUMPTION TAX
KW  - IMPORT TAX
N1  - Centre has two (2) copies
N2  -  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
ER  -