|
EARNINGS AND
PROFITS TAX - |
Content |
|---|
| Tax assessed and collections |
Property Tax |
Salaries Tax |
Profits Tax - |
Profits Tax - |
Personal Assessment |
Total |
|---|---|---|---|---|---|---|
| Tax assessed during the year - 1999-2000 and earlier years |
111,934,328
|
483,508,079
|
4,563,667,836
|
364,610,224
|
683,472,351
|
6,207,192,818
|
| Tax assessed during the year - 2000-01 Final Tax only |
46,983,383
|
413,791,121
|
-1,121,117,588
|
-99,489,229
|
2,946,139,176
|
2,186,306,863
|
| Tax assessed during the year - 2001-02 Provisional Payments and Final Tax |
1,146,480,939
|
30,128,853,295
|
39,821,670,090
|
5,308,576,624
|
950,327
|
76,406,531,275
|
|
Total Tax Assessed |
1,305,398,650
|
31,026,152,495
|
43,264,220,338
|
5,573,697,619
|
3,630,561,854
|
84,800,030,956
|
| Add: Collectables - Tax outstanding as at 31 March 2001 b/f |
306,162,562
|
6,503,526,398
|
17,692,138,420
|
2,215,258,770
|
562,832,820
|
27,279,918,970
|
| Add: Collectables - Surcharge, Compound Penalty and Additional Tax imposed and Costs awarded by the Board of Review |
15,083,730
|
252,565,925
|
416,128,031
|
345,821,637
|
13,063,906
|
1,042,663,229
|
| Add: Collectables - Interest on Tax Heldover |
48,383
|
3,569,574
|
56,956,532
|
3,610,960
|
1,062,680
|
65,248,129
|
| Add: Collectables - Write-off re-opened |
2,496,444
|
37,073,130
|
9,156,078
|
13,903,809
|
3,606,076
|
66,235,537
|
|
Total of Tax Assessed and Collectables (a) |
1,629,189,769
|
37,822,887,522
|
61,438,599,399
|
8,152,292,795
|
4,211,127,336
|
113,254,096,821
|
| Collections during the year - Net Tax collected |
1,121,841,871
|
28,412,913,539
|
38,798,643,454
|
4,778,138,695
|
3,592,782,046
|
76,704,319,605
|
| Collections during the year - (After allowing for refunds of tax) |
79,858,668
|
1,213,686,470
|
3,070,307,978
|
155,584,754
|
278,531,444
|
4,797,969,314
|
| Surcharge, Compound Penalty, Additional Tax and Costs awarded by the Board of Review |
13,770,259
|
220,151,993
|
417,748,174
|
322,955,529
|
9,512,035
|
984,137,990
|
|
Interest on Tax Heldover |
43,251
|
1,587,187
|
56,056,192
|
2,170,724
|
705,036
|
60,562,390
|
| Total Net Collections (b) |
1,135,655,381
|
28,634,652,719
|
39,272,447,820
|
5,103,264,948
|
3,602,999,117
|
77,749,019,985
|
| Balance of Tax, Surcharge, etc. payable (a) - (b) |
493,534,388
|
9,188,234,803
|
22,166,151,579
|
3,049,027,847
|
608,128,219
|
35,505,076,836
|
| Less: Not collected by virtue of set-off |
163,266,823
|
2,011,595,875
|
-
|
323,510,550
|
-
|
2,498,373,248
|
| Less: Written-off as irrecoverable |
11,483,792
|
154,440,645
|
333,856,219
|
62,082,722
|
15,691,007
|
577,554,385
|
| Tax, Surcharge, etc. outstanding as at 31 March 2002 carried forward |
318,783,773
|
7,022,198,283
|
21,832,295,360
|
2,663,434,575
|
592,437,212
|
32,429,149,203
|
| Less: Under objection or appeal |
58,022,726
|
730,352,754
|
12,782,298,438
|
620,061,988
|
173,851,131
|
14,364,587,037
|
| Less: Listed for write-off but awaiting approval |
97,403
|
673,920
|
3,165,405
|
1,010,817
|
378,931
|
5,326,476
|
| Less: Assessed but not yet due |
69,942,611
|
4,374,209,903
|
6,610,517,728
|
1,086,824,523
|
171,045,305
|
12,312,540,070
|
| Net Tax, Surcharge, etc. in arrears as at 31 March 2002 |
190,721,033
|
1,916,961,706
|
2,436,313,789
|
955,537,247
|
247,161,845
|
5,746,695,620
|
Contents | Schedules | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6 | Schedule 7 | Schedule 8 | Schedule 9 | Schedule 10 | Schedule 11 | Schedule 12 | Schedule 13 | Schedule 14 | Schedule 15 | Schedule 16 | Schedule 17|
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(Last updated/reviewed : December 30, 2002)