Artykuły w czasopismach: „Stamp duty”

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Tanady, Andra, Elita Rahmi i Fauzy Syam. "Urgensi Pembubuhan Meterai Pada Salinan Akta Sebagai Alat Bukti Berdasarkan Undang-Undang Nomor 10 Tahun 2020". Wajah Hukum 6, nr 1 (1.05.2022): 118. http://dx.doi.org/10.33087/wjh.v6i1.814.

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Stamps in documents of a civil nature are very important for legal certainty in fulfilling evidence to be submitted to court. Therefore, stamp duty is very important in terms of proof in court so that in the use of stamp duty there are of course legal rules that regulate it. Even though there are legal rules that regulate it, often the Land Deed Making Officer violates the applicable legal rules. The problem to be studied is the regulation of the use of stamp duty on the copy of the deed of the Land Deed Official and the validity of the copy of the deed of the Land Deed Maker who uses stamp duty as evidence in court. The research method used is normative juridical so that the research is descriptive and the data source comes from secondary data, then this study uses a legal approach and a conceptual approach and analyzes the data using qualitative analysis. As for the results of the research, namely the regulation of the use of stamp duty on the copy of the deed of the Land Deed Official is regulated in Law Number 13 of 1985 concerning Stamp Duty, Draft Law of 2016, Law Number 10 of 2020 concerning Stamp Duty and the validity of the copy. Land Deed Officials who use stamps as evidence in court are regulated in Law Number 10 of 2020 concerning Stamp Duty that must put stamps on the signatures of Land Deed Making Officials so that they have legal force and fulfill legal certainty in order to be used as evidence. in the court.

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Djaja, Benny. "THE LEGALITY OF DOCUMENTS NEGLIGENTLY AFFIXED WITH FORGED STAMPS". Diponegoro Law Review 7, nr 2 (27.10.2022): 192–211. http://dx.doi.org/10.14710/dilrev.7.2.2022.192-211.

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Since the last amendment was in force in 2000, the tariff charged for stamp duty has not been adjusted to suit the most recent monetary value up until Law No. 10 of 2020 on Stamp Duty was issued. In addition to tariff adjustment, the new Law also stipulates the levy of stamp duty on digital documents, which have become increasingly popular used in the recent years, with the expectation of boosting the inflow of State revenue generated from the levy of stamp duty. Nonetheless, the rampant distribution of illegal, forged stamps, aside of inflicting material losses on the State finance due to non-optimum revenue generation, also give rise to uncertainty amongst laypersons with regards to the legality of the document concerned. A document found to have used a forged stamp shall be considered legally equal to an unstamped document, leaving thereupon an obligation due for settlement prior to the document being eligible for use, which should be rectified through an administrative means called “pemeteraian kemudian/subsequent stamp” (nazegelen).

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Pratama, Kelvin Adytia, Muhamad Amirulloh i Somawijaya Somawijaya. "RESPONSIBILITY FOR THE SALES OF FAKE STAMPS ON TOKOPEDIA'S DIGITAL MARKETPLACE PLATFORM". Jurnal Hukum Replik 8, nr 1 (29.08.2020): 44. http://dx.doi.org/10.31000/jhr.v8i1.3016.

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Today the internet has dramatically influenced business behavior by offering the opportunity to sell products of daily necessities directly to customers. In its development, the use of this technology sometimes tends to lead to negative things as well. One of them is the factual case of selling fake stamps on the Tokopedia digital platform. Based on this background, this research will discuss; First, regarding the legal qualifications of selling fake stamps on the Tokopedia digital platform. Second, related to the responsibilities of sellers and platforms regarding the sale of fake stamps on the Tokopedia digital marketplace. Both are based on the ITE Law and the Stamp Duty Law. This study used a normative juridical approach based on a law that is conceptualized as a rule or norm that becomes the benchmark for human behavior. The research specification used is descriptive analysis research specification. The data used is in the form of secondary data by reviewing literature and laws and regulations related to the sale of fake stamps and their correlation with the law of information technology and electronic transactions and stamp duty. By offering fake stamps on marketplace platforms, merchants, and e-commerce providers, namely the marketplace platform, are in effect breaking the law. Through the existing criminal law provisions, the seller/perpetrator must be held accountable for his mistake in accordance with the applicable sanctions. From the platform side, the various obligations that Tokopedia does not carry out in buying and selling activities cause problems, including the circulation of illegal goods on the platform, so that Tokopedia is obliged to be responsible.Keywords: E-Commerce; Platform; Information and communication technology; Stamp Duty.

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YOSHIDA, Debbie, i Rini MARLINA. "DISSEMINATION OF DOCUMENTARY STAMP TAX BASED ON THE NEW LAWS IN SOUTH MERUYA". ICCD 3, nr 1 (27.10.2021): 575–78. http://dx.doi.org/10.33068/iccd.vol3.iss1.426.

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Tax on documents or more commonly known as stamp duty, is a tax levied on documents. Documents that are subject to stamp duty are documents made as a tool to explain an event of a civil nature and documents used as evidence in court. The imposition of this Stamp Duty is based on the law established by the government, namely Law No. 13 of 1985. After 35 The year the government replaced the law on Stamp Duty with a new regulation, namely Law No. 10 of 2020, which came into effect on January 1, 2021. In this new law, several changes are adapted to the situation, good socioeconomic condition, law, and information technology. Because it is a new law, some people are not aware of any changes to this law.For this reason, it needs to be disseminated so that people are aware and able to use Stamp Duty by the provisions of the new law. The dissemination was carried out by the lecture method online using the Zoom application. The results can be seen from the questions given to the participants, which can be understood by the participants and answered correctly. This dissemination can further raise public awareness to know and understand the new regulations related to stamp duty.

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Pandora, Febia Salwa, i Edmon Makarim. "IMPLICATIONS OF USING ELECTRONIC STAMP DUTY AS PROOF OF AUTHENTICITY OF ELECTRONIC DOCUMENTS IN INDONESIA". Cepalo 6, nr 2 (15.11.2022): 115–24. http://dx.doi.org/10.25041/cepalo.v6no2.2722.

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The rapid development of the times affects all aspects of life. In this digital era, government regulations must also follow the flow of changes, including the use of stamp duty. In 2020, the Minister of Finance Sri Mulyani inaugurated the e-Materai. This electronic stamp duty issuance raises questions about its implications for its use as proof of document authenticity. This study aims to explain the use of e-stamp as a means of proving their authenticity and provide answers to their benefits to the community. This research uses a normative method through searching regulations and applicable regulations and synchronizing existing research data with applicable laws. The implementation of the stamp duty system is still preserved in Indonesia even though the Dutch state itself, as the originator, has not implemented the system for a long time. With the stamp duty which has a budgetary function and a document authentication function, there are still many shortcomings in the authentication function. The absence of recording information regarding the purchaser of stamp duty, identity and description of what documents are attached makes the authenticity proof function not optimal, whereas the later proof system in Indonesia is also still not qualified and it is proper that the sealing system must apply the rules of information security law.

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Zhang, Ting, Yong He i Jian Zhong Fu. "Finite Element Modeling of Polymer Flow during Hot Embossing with Different Mold Structures and Embossing Conditions". Advanced Materials Research 305 (lipiec 2011): 144–48. http://dx.doi.org/10.4028/www.scientific.net/amr.305.144.

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The geometric structures of the mold and embossing conditions can obviously influence the filling flows in the polymeric patterns. In this study, embossing stamp and substrate with different geometries are used to investigate the flow behavior under both isothermal and non-isothermal conditions. In general, for the stamp, small duty ratio cavity fills more sufficiently than large duty ratio cavity. With the same cavity duty ratio, inner cavity fills more quickly and sufficient than outer cavity. Compared to multiple cavities stamp, individual cavity fills more slowly, especially embossed with the stamp having small duty ratio cavity. Under non-isothermal embossing, the filling flow indicates a wall climbing flow and the polymer flow replaces the outer cavity better. Uncommon substrate provides a limitation of out-squeezing flow from polymer layers, so the polymer pick reaches the mold faster than common substrate like the flat. The present simulation study provides an analysis of the mold geometry especially the substrate geometry to govern filling flow and replication fidelity.

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Chase, Graham. "Stamp Duty and the "Contingency Principle"". Business Law Review 17, Issue 12 (1.12.1996): 251–52. http://dx.doi.org/10.54648/bula1996077.

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Cumberlege, Justin. "The stamp duty land tax time bomb". Practice Management 28, nr 9 (2.10.2018): 42. http://dx.doi.org/10.12968/prma.2018.28.9.42.

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Pratiwi, Fika, I. Ketut Sukadana i I. Putu Gede Seputra. "Penggunaan Materai yang Di Scan pada Surat Kuasa di Bawah Tangan dalam suatu Perjanjian". Jurnal Konstruksi Hukum 1, nr 1 (27.08.2020): 98–102. http://dx.doi.org/10.22225/jkh.1.1.2312.98-102.

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The use of stamp duty is very important for the completeness of a document where the stamp implicitly shows that the document owner has paid stamp duty tax to the state. However, now a document can be sent via various media such as email by scanning a document. Based on this background, this research was conducted with the aim of describing the regulation of a power of attorney under hand and an agreement letter according to the Civil Code and how the validity of the power of attorney under hand with a scanned stamp which then sent via email is. The research method used is normative legal research. The results of this study indicated that the arrangement of power of attorney under hand and an agreement letter according to the Civil Code has been regulated in Article 1792 to Article 1819 of the Civil Code. The power of attorney, of course, is also based on the agreement of the two parties as it has met the requirements according to the Civil Code in Article 1320 concerning the Terms of Legality of the Agreement. In addition, the power of attorney under hand using a scanned stamp sent via email can be said to be legal according to law because there is a stamp duty in a document as stated in Article 1 Paragraph 6-7 of Government Regulation Number 82 of 2012 concerning Information and Electronic Transactions.

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Oats, Lynne, i Pauline Sadler. "POLITICAL SUPPRESSION OR REVENUE RAISING? TAXING NEWSPAPERS DURING THE FRENCH REVOLUTIONARY WAR". Accounting Historians Journal 31, nr 1 (1.06.2004): 93–128. http://dx.doi.org/10.2308/0148-4184.31.1.93.

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In 1797 the Prime Minister of Great Britain announced a substantial increase in the stamp duty on newspapers. This increase, and indeed the tax itself, has been variously represented as an attack on press freedom and an act of suppression of the working classes. This paper reconsiders these representations by reference to primary sources and concludes that the increases in stamp duty were part of a revenue raising exercise in which taxes on a number of luxury items were increased, including newspapers which were not at the time viewed as being necessities.

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Mukherjee, Vivekananda. "Determinants of Stamp Duty Revenue in Indian States". South Asian Journal of Macroeconomics and Public Finance 2, nr 1 (czerwiec 2013): 33–58. http://dx.doi.org/10.1177/2277978713482202.

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Quinlan, Michael. "Budget 2003 — the new stamp duty land tax". Briefings in Real Estate Finance 3, nr 1 (czerwiec 2003): 5–6. http://dx.doi.org/10.1002/bref.84.

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Emudainohwo, O. B., i O. M. Ndu. "Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach". Journal of Tax Reform 8, nr 2 (2022): 140–56. http://dx.doi.org/10.15826/jtr.2022.8.2.113.

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The paper aims to explore how the introduction of an electronic tax system impacts on economic growth in Nigeria. The neoclassical growth theory and Technology Acceptance Model (TAM) was used in the study. Based on diagnostic tests, Autoregressive Distributed Lag bounds test regression model was adequately created. The quarterly secondary data of Central Bank of Nigeria and tax statistics data were divided into two periods for analysis: from 2011q1 to 2015q3 pre-electronic tax period (pre-e-tax) and from 2015q4 to 2020q4 post-electronic tax period (post-e-tax). In pre-e-tax in the long-run, education trust fund revenue strongly enhances economic growth, company income tax and stamp duty are moderate revenue earners for economic growth, while petroleum profit tax revenue have moderate negative impact on economic growth. Value added tax and capital gain tax revenues insignificantly decreases in economic growth in the same period. In post-e-tax in the long run, value added tax, petroleum profit tax, and capital gin tax insignificantly decreases economic growth, while company income tax, education trust fund, and stamp duty insignificantly enhance it. For pre-e-tax revenue in the short-run, education trust fund strongly decreases economic growth, value added tax and petroleum profit tax had insignificant positive influence, while company income tax, capital gain tax, and stamp duty had no impact. For post-e-tax revenue in the short-run company income tax had no influence, value added tax had moderate negative impact, petroleum profit tax had a strong positive impact, education trust fund, capital gain tax, and stamp duty had strong negative impact on economic growth. To optimize the relationship between tax structure and economic growth, tax evasion, corruption, and tax avoidance should be checked.

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Antonów, Dobrosława. "Unifikacja opłat stemplowych w okresie rządów sanacji — ustawa z dnia 1 lipca 1926 roku o opłatach stemplowych". Studia nad Autorytaryzmem i Totalitaryzmem 40, nr 4 (18.02.2019): 131–44. http://dx.doi.org/10.19195/2300-7249.40.4.8.

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THE UNIFICATION OF STAMP DUTIES DURING THE PERIOD OF PIŁSUDSKI’S RULE: THE LAW ON STAMP DUTIES OF 1 JULY 1926The law on stamp duties of 1 July 1926 is an important law of the interwar period in Poland. It was passed in the period of Piłsudski and his adherents’ rule. This law constituted the act of unification of stamp duties after regaining independence by Poland. It replaced more than several dozen other legal instruments, on the basis of which different public duties, recognized as stamp duties, were charged. The law was systematic in character, it included many public duties connected with economic turnover and activity of the state authorities, as well as material and procedural regulation. This law played an important role in the development of Polish finance when it was in effect and it also influenced the historical evolution of current public duties, stamp duty and tax of civil law activities among others.

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Bond, Steve, Alexander Klemm i Mike Hawkins. "Stamp Duty on Shares and Its Effect on Share Prices". FinanzArchiv 61, nr 3 (2005): 275. http://dx.doi.org/10.1628/001522105774979010.

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Antonów, Dobrosława. "Influence of stamp duty on undertaking and running economic activity". Ekonomia i Prawo 16, nr 1 (31.03.2017): 5. http://dx.doi.org/10.12775/eip.2017.001.

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Koutseva, Elena Aleksandrovna. "Attempting to establish land tax and stamp duty in France in 1787". Samara Journal of Science 10, nr 2 (1.06.2021): 167–75. http://dx.doi.org/10.17816/snv2021102206.

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The paper examines the short-term introduction of land tax and stamp duty by Lomnie de Brienne in the summer of 1787 and their further abolition in September 1787. The introduction of new taxes became an urgent need in France in 1787. The huge budget deficit, external debts forced the government to first turn to notables for public approval of the reform plan, and after the failure of this idea, to register through the Paris Parliament in the summer of 1787. Parliamentarians opposed the introduction of these taxes. To combat the deficit, they called for a general economy, cut costs and increased income, demanded the convening of the States General, on which new taxes should be introduced. Discussions and correspondence with the king continued in July and early August 1787. At the royal meeting on August 6, taxes were adopted, but parliament did not obey and advocated their abolition. The king sent parliament into exile. Negotiations began, which led to a compromise: the land tax and stamp duty were canceled, and the term of two twenty was extended until 1792. The work analyzes the stages of the adoption and cancellation of new taxes, highlights the requirements of parliament and the royal administration, studies the land tax edict and the stamp declaration, collection and edict on their cancellation, considers remonstration and decisions of the Paris Parliament, the kings answers and analyzes the reflection of these events in the press and publicism.

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Pomianowski, Piotr Z. "Fees Paid in Civil Cases in the Duchy of Warsaw and the Kingdom of Poland (Until 1876)". Roczniki Nauk Prawnych 28, nr 2 ENGLISH ONLINE VERSION (28.10.2019): 69–79. http://dx.doi.org/10.18290/rnp.2018.28.2-5en.

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The article concerns costs borne by parties to court cases in the Duchy of Warsaw and the Kingdom of Poland (until the unification of the Polish judiciary with the Russian system in the 1870s). Litigation costs included: court fees, attorneys’ and experts’ fees, travel expenses incurred by the parties and other persons whose appearance was necessary, daily allowances for the parties, witnesses and court officers, and costs of correspondence (delivered by court officers). The most important costs were the court fees, which were paid using stamped paper.The author focused on the content of three acts which comprehensively regulated the collection of stamp duty (acts of 1809, 1811 and 1863). In property litigations, the amount of stamp duty depended on the value of the disputed subject matter, while it had a regressive character (the bigger the claim, the lower the fees). However, in cases concerning non-financial claims, the fee depended on the affluence of the parties or was set as a lump sum.

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Liang, Cong, Eddie C. M. Hui i Tsz Leung Yip. "Time on market (TOM): The impact of new residential stamp duty". Physica A: Statistical Mechanics and its Applications 503 (sierpień 2018): 1117–30. http://dx.doi.org/10.1016/j.physa.2018.08.126.

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Besley, Timothy, Neil Meads i Paolo Surico. "The incidence of transaction taxes: Evidence from a stamp duty holiday". Journal of Public Economics 119 (listopad 2014): 61–70. http://dx.doi.org/10.1016/j.jpubeco.2014.07.005.

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Costello, Greg. "The Impact of Stamp Duty Reductions on Demand in the Perth Housing Market". Pacific Rim Property Research Journal 12, nr 2 (styczeń 2006): 198–212. http://dx.doi.org/10.1080/14445921.2006.11104205.

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Cheng, Shuhong, i Wenke Zhang. "Synchronous Rendezvous Based on Cluster in Low-Duty-Cycle Wireless Sensor Network". Cybernetics and Information Technologies 16, nr 5 (1.10.2016): 88–96. http://dx.doi.org/10.1515/cait-2016-0055.

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Abstract This paper presents SRBC, a new design for synchronous rendezvous in low-duty-cycle Wireless Sensor Network (WSN).The main idea of SRBC is utilizing the cluster, which includes a part of the sensor nodes in the WSN. Each node in a cluster alters its clock drift as well as its skew towards the central node of the cluster through exchange of their clock information with normal communication. Then it reduces the overhead of the process usual for the traditional time-stamp exchange. In different clusters, the border nodes exchange the relative clock drift as well as the skew to improve the performance during the synchronous rendezvous. Results show that the design of SRBC is practical and effective.

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Balmer, Randall, i Catharine Randall. "“Her Duty to Canada”: Henriette Feller and French Protestantism in Québec". Church History 70, nr 1 (marzec 2001): 49–72. http://dx.doi.org/10.2307/3654410.

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George McTaggart's house sits across the road from the tiny clapboard Baptist church, the only landmark in the postage-stamp sized, rural town of Saint-Blaise, Québec, a town where, as inhabitants confide, “Protestants and Catholics have always had a love-hate relationship.” McTaggart will probably be mowing the long fields behind his narrow farm with his tractor, just as he was the day we met him. He speaks English with a Scots brogue and French with the characteristic Québecois broadness. He has wise eyes, wrinkles like a topographic map, and a mischievous sense of humor. Pushing eightyfive, he remembers virtually every event in his long life, every person he has ever known, but he speaks with special animation about someone he never met, a strong-minded, charismatic, independent Swiss woman named Henriette Feller.

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Basten, Stuart. "The Impact of the 1783 and 1785 Stamp Duty Acts on Scottish Vital Registration". Journal of Scottish Historical Studies 30, nr 1 (maj 2010): 64–74. http://dx.doi.org/10.3366/jshs.2010.0005.

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Finlay, John. "‘Tax the attornies!’ Stamp Duty and the Scottish Legal Profession in the Eighteenth Century". Journal of Scottish Historical Studies 34, nr 2 (listopad 2014): 141–66. http://dx.doi.org/10.3366/jshs.2014.0118.

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Borbely, Daniel. "Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review". Fiscal Studies 42, nr 2 (czerwiec 2021): 265–90. http://dx.doi.org/10.1111/1475-5890.12270.

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Santoso, Lukman. "URGENSI TANDA TANGAN DAN MATERAI DALAM MEMBERIKAN KEPASTIAN HUKUM TERHADAP KONTRAK WARALABA (FRANCHISE)". Syariah Jurnal Hukum dan Pemikiran 16, nr 2 (8.11.2017): 115. http://dx.doi.org/10.18592/sy.v16i2.1024.

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This article explanes about urgency of signatures and stamp duty in giving legal certainty to the franchise contract. This theme departs from the rise of business model franchise today in Indonesia. This business is considered to minimize the risk of failure, as well as to provide various facilities. This research is a descriptive analytical research. In franchise contract are still many things that can happen in the future that might be detrimental to the parties. Therefore we need the legal umbrella to shade and protect with the aim to create a sense of fairness and legal certainty for the parties, not just for profit (profit oriented), but there is accountability for the impact of the overall business operations. To provide legal certainty every contract franchise must be in writing and include the signature and the stamp in order to obtain a force of law and can be evidence, so the purpose of legal certainty can be realized.

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Leung, Charles, Tin Cheuk Leung i Kwok Ping Tsang. "International Real Estate Review". International Real Estate Review 18, nr 4 (31.12.2015): 473–501. http://dx.doi.org/10.53383/100210.

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We study the implications of a property market transaction tax. As property buyers are obligated to pay a transaction tax ("stamp duty¨ or SD) where the rate increases with the value of the transaction, there are incentives to trade at the cutoff points of the tax schedule or just below them. Thus, both ¡§bunching in transactions¡¨ and ¡§underpricing¡¨ should be observed near those cutoffs. Furthermore, the bunching points should change with the tax schedule. We confirm these conjectures with a rich dataset from the Hong Kong housing market and provide a measure of tax avoidance.

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Kriegseisen, Jacek. "Nieznany złotniczy znak miejski Gdańska z czwartej ćwierci XVII w." Porta Aurea, nr 19 (22.12.2020): 135–40. http://dx.doi.org/10.26881/porta.2020.19.06.

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Goldmisth’s hallmarks, particularly city ones used within the territory of the PolishLithuanian Commonwealth, have been the object of interest of numerous scholars since the late 19th century. The reason being that not only do they facilitate the attribution of definite historic silverware pieces to a definite goldsmithery centre, but they are also helpful when the results of stylistic analysis prove too wide too define a more precise time of their creation. Puncheons used to stamp city hallmarks on silver, as is proven by the preserved historic pieces, depending on the intensity of use and degree of wear, were in service either for a shorter time: a year or several years, or a longer time, sometimes some dozen years. For this reason it is hard or almost impossible to ascertain which Guild’s Elder, alternating yearly, authorized to stamp the city hallmark, actually marked the product. The problem disappeared only when in Gdansk the duty to stamp a peculiar countersignature, namely an additional control sign, was introduced in 1730. The hallmark presented in the paper is a previously unrecorded version of the city of Gdansk’s hallmark, whose use can now be dated to 1683–1688, though it was in actual use for a shorter time. However, already with such-defined chronology of the use of hallmarks Nos. 5A–E, a more precise dating of historic pieces of Gdańsk goldsmithery is possible.

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Revankar, Prof Shilpa. "GST and its Influence on Hospitality". Journal of Corporate Finance Management and Banking System, nr 26 (19.11.2022): 24–28. http://dx.doi.org/10.55529/jcfmbs.26.24.28.

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A comprehensive, multi-stage, destination-based tax on goods and services called the "Goods and Services Tax" will be imposed on every value addition. GST is recovered from the final consumer. All sorts of Indirect taxes like Excise duty, Service Tax, Octroi, Entry Tax, Entertainment Tax, Luxury Tax are merged under GST except a few taxes such as Basic customs duty, anti-dumping duty, safeguard duty, property tax, stamp duty and so on. The GST system went into effect in India on July 1st, 2017, with the slogan "one nation, one tax." and which will see its effects on different economic sectors. GST will have an impact on all industries, including the hospitality sector. It uses a dual structure concept to prevent cascade consequences. The GST is going to affect the suppliers and service providers as well as the consumers of the Restaurant Industry. In the earlier tax system Hotel industry was attracting the taxes such as VAT, Service Tax, Luxury tax, CST, Central excise etc.. But all these taxes are subsumed in to a singe tax under GST. Therefore there is a necessity to study the impact of GST on Hotel industry as well as on the consumers of this industry. This paper highlights the changes reflected in the hotel and restaurant industry due to transformation of old VAT and other tax systems in to the new GST system. The study is conducted in Dharwad District of Karnataka state. As this coastal district is the famous tourist and commercial Centre, more restaurants and hotels are emerging in this area.

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Peng, Zhe, Qiming Tang i Kent Wang. "Adjustment of the Stamp Duty on Stock Transactions and Its Effect on the Chinese Stock Market". Emerging Markets Finance and Trade 50, nr 1 (styczeń 2014): 183–96. http://dx.doi.org/10.2753/ree1540-496x500110.

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Kayumba, Iddy Zuberi, Abu Sofian Yaacob i Shahnaz Noorul Amin. "Perceptions of Individual Taxpayers towards the Intention to Pay Stamp Duty Tax to Zanzibar Revenue Board". Open Journal of Accounting 11, nr 02 (2022): 71–79. http://dx.doi.org/10.4236/ojacct.2022.112005.

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Tomsett, Eric. "EC Tax Scene: Application of U.K. Stamp Duty Reserve Tax on Major Takeover Referred to ECJ". Intertax 36, Issue 4 (1.04.2008): 182–83. http://dx.doi.org/10.54648/taxi2008024.

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Evi, Evi Evi. "Kekuatan Pembuktian Suatu Surat Pernyataan Bermaterai Dalam Sengketa Keperdataan di Pengadilan". MORALITY : Jurnal Ilmu Hukum 7, nr 1 (25.06.2021): 95. http://dx.doi.org/10.52947/morality.v7i1.192.

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In every civil dispute in the court, it is often to find a statement letter with a seal on it, which is used in other to proving or claiming a person's rights, nevertheles how is the legality in a civil trial? This writing is conducted in order to describe the evidentiary force of a letter made on a stamp duty through normative legal research method by examining problems normatively using a conceptual approach. A stamped statement is a privately made deed as evidence and filed in a civil dispute in court. It can have the full evidentiary force as long as the party in the letter acknowledges its veracity. Keywords: Evidence, Stamped, Civil Dispute

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Stravinskienė, Vitalija. "Soviet Passports and Their Implementation in East and Southeast Lithuania (1944–1989)". Lithuanian Historical Studies 23, nr 1 (28.12.2019): 117–43. http://dx.doi.org/10.30965/25386565-02301005.

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There was one very special document in the life of each adult citizen of the USSR. This document was the internal passport, which was a short chronicle of a person’s life. It reflected almost the whole life of an individual: from the place and time of their birth, to the duties the holder had to their children (indicated by a stamp in the passport about any underage children and any duty the parent had to support them financially). This article presents an analysis of the development of the Soviet passport system in east and southeast Lithuania in the period 1944 to 1989, and efforts to introduce modernisation, revealing the functions and some details of the universal obligatory registration of citizens based on their place of residence.

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Che, Shulu, Ronald Ravinesh Kumar i Peter J. Stauvermann. "Taxation of Land and Economic Growth". Economies 9, nr 2 (17.04.2021): 61. http://dx.doi.org/10.3390/economies9020061.

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In this paper, we theoretically analyze the effects of three types of land taxes on economic growth using an overlapping generation model in which land can be used for production or consumption (housing) purposes. Based on the analyses in which land is used as a factor of production, we can confirm that the taxation of land will lead to an increase in the growth rate of the economy. Particularly, we show that the introduction of a tax on land rents, a tax on the value of land or a stamp duty will cause the net price of land to decline. Further, we show that the nationalization of land and the redistribution of the land rents to the young generation will maximize the growth rate of the economy.

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French, Nick. "Property valuation in the UK: market value and net of costs". Journal of Property Investment & Finance 37, nr 2 (4.03.2019): 233–36. http://dx.doi.org/10.1108/jpif-03-2019-099.

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Purpose The purpose of this paper is to comment upon the relatively straightforward but often contentious practice of allowing for costs on the capital value derived by the investment model of property valuation. Design/methodology/approach This education briefing is an explanation of the discounting process to allow for costs used in practice. Findings Although, the deduction of cost is a simple use of algebra, often valuers (and, in particular, students) fail to make the allowance correctly. Practical implications The process of allowing for cost is a simple heuristic based on market averages for various individual costs such as agents’ fees and legal fees (including VAT) and property taxation (stamp duty). Originality/value This is a review of existing models.

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Sil, Narasingha P. "The Analect and the Arthaśāstrsa: Kongzi of Zhou China and Kauṭilya of Maurya India Compared". SAGE Open 7, nr 4 (październik 2017): 215824401774732. http://dx.doi.org/10.1177/2158244017747324.

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Kongzi/Kongfuzi or Confucius of “China” and Cānakya/Viṣṇugupta or Kauṭilya of “India” were statesmen as well as teachers, though never professional classroom instructors. They both dedicated themselves to advising royalty and the ruling class in the art of administration as well as in the secrets of success and survival in a world that was at once uncharitable and unprincipled. Nevertheless, both base their counsels on morality—Kongzi on ren [benevolence] and de [virtue] and Kauṭilya on dharma [duty] and daṇḍa [law]. Both seek to enhance the quality of human life in terms of material and moral riches, their only distinction being the Chinese Master’s teachings are primarily philosophical thus bearing the stamp of universality, whereas the Indian ācārya’s [preceptor’s] insights pertain to the interests of his particular state.

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Rosman, S. H., A. H. Nawawi, S. N. F. Ab Latif i M. I. Abdullah. "The Effectiveness of Training Programmes Towards the Level of Knowledge of the Personnel Involved in Stamp Duty Valuation". IOP Conference Series: Earth and Environmental Science 385 (25.11.2019): 012026. http://dx.doi.org/10.1088/1755-1315/385/1/012026.

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Pilarz, Karina. "Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland". Wroclaw Review of Law, Administration & Economics 9, nr 2 (1.12.2019): 82–93. http://dx.doi.org/10.2478/wrlae-2019-0013.

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Abstract Public administration is constantly changing, with the objective of keeping up with the social, economic and technological developments of the modern world. It is opening up to modern technologies, introducing ever newer innovations and attempting to satisfy the needs of the citizens. It is no longer seen to such a large extent as an archaic structure that is blind to reforms and modernization; as a result of which, it can start to be perceived as a smart organization. New instruments are being introduced in many areas of administration, one of them being the fiscal administration. The changes related to the ability to communicate electronically with the tax authorities, submit electronic tax returns or pay stamp duty electronically are certainly aspects that have a positive impact on the whole image of administration, enabling it to be referred to as ‘smart’. The paper provides an overview on the fiscal administration system in Poland and e-services provided thereby.

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Mustafa, Mzee, Mzee, i Ahmad Azam Othman. "ISSUES & CHALLENGES OF APPLYING ISLAMIC BANKING IN ZANZIBAR: A WAY FORWARD". International Research Journal of Shariah, Muamalat and Islam 2, nr 4 (10.06.2020): 22–34. http://dx.doi.org/10.35631/irjsmi.24003.

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The operation of Islamic banking in Zanzibar started in 2011 to boost economic activities and meet the demand of its people. However, the introduction of Islamic banking was not followed by any legal amendment to suit the operation of Islamic banking in the country as per Islamic principles. This paper, therefore, examines different laws which governed the Islamic banking in Zanzibar to find how far they support the operation of Islamic banking. The findings of this paper revealed that some of the laws in Zanzibar contain provisions that do not support Islamic banking transactions. The methodology adopted in this paper is based on the content analysis of legislations, leading textbooks, and journal articles. The study used a comparative method to address the study in question. The study recommends amendment of some laws such as the Contract Decree, 1917 and Transfer of Property Decree, 1917, Stamp Duty Act 2017, and Value Added Tax Act, 1998 for improving the legal regime governing Islamic banking transactions in Zanzibar.

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Santoso, Lukman. "KEKUATAN HUKUM AKTA PERJANJIAN TANPA BEA MATERAI". Istinbath : Jurnal Hukum 14, nr 1 (17.05.2017): 131. http://dx.doi.org/10.32332/istinbath.v14i1.742.

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Legal Commitments in essence is the governing law of interest between individuals. Subject engagement in the modern era, there are all kinds nomenclature attached to a deed of contract. This paper aims to peel around Strength Without Legal Deed Stamp Duty. Functions seal as defined in the law No. 13 is a tax on documents used by the people in the traffic law to prove a situation, the fact and deed that is civil. Submitted written evidence in civil procedure should be affixed with a seal to be used as evidence in court. But this does not mean the absence of the stamp in written evidence causing it unlawful legal act performed, only the deed of legal actions that do not qualify to be used as evidence in court. As for determining the validity of the deed of contract is pursuant to Article 1320 of the Civil Code. Hukum Perikatan pada hakikatnya merupakan hukum yang mengatur tentang kepentingan antara perseorangan. Perihal perikatan di era modern, muncul beragam nomenklatur yang melekat dalam sebuah akta perjanjian. Tulisan ini bertujuan mengupas seputar Kekuatan Hukum Akta Perjanjian Tanpa Bea Materai. Fungsi meterai yang sebagaimana ditegaskan dalam undang-undang No 13 Tahun adalah sebagai pajak atas dokumen yang digunakan masyarakat dalam lalu lintas hukum untuk membuktikan suatu keadaan, kenyataan dan perbuatan yang bersifat perdata. Alat bukti tertulis yang diajukan dalam acara perdata harus dibubuhi meterai agar dapat digunakan sebagai alat bukti pengadilan. Namun hal ini bukan berarti dengan tiadanya materai dalam alat bukti tertulis menyebabkan tidak sahnya perbuatan hukum yang dilakukan, hanya saja akta dari perbuatan hukum yang dilakukan itu tidak memenuhi syarat untuk dapat digunakan sebagai alat bukti pengadilan. Adapun yang menentukan sahnya akta perjanjian adalah sesuai ketentuan Pasal 1320 KUH Perdata.

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Vanyushina, Olesya Viktorovna, Yulia Aleksandrovna Krivosheeva i Alexandra Vladimirovna Spichak. "Reasons for dissolution of marriages of peasants in the Yaroslavl, Tver and Tobolsk provinces in the second half of the 19th – early 20th centuries". Bulletin of Nizhnevartovsk State University 58, nr 2 (23.06.2022): 17–25. http://dx.doi.org/10.36906/2311-4444/22-2/03.

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The aim of the study was to study the motives of peasants applying to the spiritual consistories to obtain divorce permits in the Yaroslavl, Tver and Tobolsk provinces in the second half of the 19th early 20th centuries. Tasks were set to find out the number of surviving cases initiated by petitions for the termination of marriage by peasants separately for each sex and the reason for discord in the family. The source base was previously unknown archival documents of the State Institution of the Yaroslavl Region "The State Archive of the Yaroslavl Region, the State Institution of the Tver Region The State Archive of the Tver Region and the State Budgetary Institution of the Tyumen Region The State Archive in Tobolsk. General scientific and historical methods were used, in particular historical-comparative and historical-typological, as well as methods of gender history. As a result of the analysis of archival materials, the main reasons for the desire of the peasants to dissolve the marriage were identified: adultery; link; unknown absence of a spouse; incapacity for married life; lack of desire to live with a husband / wife; beatings; mental disorder; religious differences. The hypothesis was confirmed that adultery in the studied period was the most frequent reason for drawing up petitions for divorce. However, most of the cases ended with an instruction to continue living together in peace and harmony, or refusal due to non-compliance with the requirements for filing petitions (non-payment of stamp duty, drawing up documents on plain paper instead of stamp paper, failure to provide evidence). This article is the first stage in studying the history of marital relations in the Yaroslavl, Tver and Tobolsk provinces, identifying similarities and differences in motives, types of marital conflicts, as well as determining their consequences, methods of solution and prevention.

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Rodríguez, Gabriela Lagos. "Financial Transaction Tax in Europe". EC Tax Review 30, Issue 4 (1.07.2021): 150–65. http://dx.doi.org/10.54648/ecta2021017.

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Over the last two decades, the European Union (EU) and various European States have proposed or created several taxes aimed at increasing the overall tax burden to which the financial sector is currently subject. The interest in new taxable events and the need to regulate financial markets’ functioning are two powerful reasons that support the application of this type of tax. This article details both the European Commission’s Proposals for Directives on Financial Transaction Tax, and the related taxes currently in force in Europe. Evidence shows that the goal of harmonized taxation in this area is far from being achieved and that national decisions are based on two different models: a tax on the registration of certain transactions and a tax on financial transactions levied on the financial intermediaries involved in such transactions. This article focuses on the comparative experience of European States in the adoption of this type of tax. This review will highlight the differences and similarities between different national taxes, and ultimately the possibilities of the EU’s Financial Transaction Tax Proposal becoming effective. Transaction Tax, Stamp Duty, European Commission’s Proposals, Harmonization, Financial Transactions, High, frequency Operations, Taxation Trends

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Raphael, David K. L. "Extending the life of a trust estate (“the trust estate”): an Australian viewpoint for UK readers". Trusts & Trustees 26, nr 4 (13.04.2020): 347–71. http://dx.doi.org/10.1093/tandt/ttaa017.

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Abstract Variation of a trust deed in any of the States and Territories of Australia by extending its period of operation does not cause the instrument of change to be exigible to ad valorem stamp duty, even if the instrument in question is a resettlement. Likewise, it is also not a resettlement for capital gains tax purposes and, in this respect, it is submitted that the same statements of principle apply in the United Kingdom. Australian law owes much to the laws of the United Kingdom as is made abundantly clear in such Australian texts as Hill on the Duties Act and Jacobs Law of Trusts, Ford & Lee on Trusts, Dal Pont on Trusts and Ong on Trusts. The English texts such as Lewin on Trusts, Underhill & Hayton Law of Trusts and Trustees, and Thomas & Hudson on Trusts are equally helpful to persons seeking knowledge, as also remains the respective 3rd and 4th editions of Scott on Trusts and Scott & Ascher on Trusts. This paper seeks to establish its themes with the aid of extracts from both Australian and United Kingdom decisions. If some seem lengthy, then, in this commentator’s opinion, that length is justified.

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Selivanov, A. A. "A Special Methodology for Alcoholic Product Analysis for the Purposes of Forensic Product Examination". Theory and Practice of Forensic Science 14, nr 1 (10.04.2019): 87–96. http://dx.doi.org/10.30764/1819-2785-2019-14-1-87-96.

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The legal foundations of manufacture and distribution of alcoholic product in the Russian Federation as well as specifcations of reference documentation in product marking are expounded. The merchandising classifcation of alcoholic product and of its types according to the Federal Law No. 171-FZ of November 22, 1995 together with the classifcation of low-alcohol beverages according to GOST R 52700- 2006 are presented. The author proposes sequencing and main phases of forensic analysis of alcoholic product in order to assess its market value as well as an algorithm for conducting a comprehensive study in solving interim problems – the selection of analogues and the determination of correction factors which take into account the diﬀerences between the products under study and the analogue objects. Various expert situations are analyzed. 1. The examined production meets the requirements of the reference documentation in markings and has a federal special mark or a tax stamp. Examination objects – a bottle with the uncompromised cork and a bottle with the cork compromised at the time of the crime. 2. A comprehensive study with involved expert (sommelier) based on the submitted documents (the objects for the study are not presented). 3. Examination of alcohol beverages intended for sales in duty-free shops only. Examination objects – bottles with uncompromised corks.

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Theresia Atika Sari Br. Ginting, Rahima Br Purba i Puja Rizqy Ramadhan. "Enhance Transparency Accounting Information As a Sipp Application And Case Financial Application In Presenting The Financial Statements of Case in The Environment of Religious Jurisdictions". Britain International of Humanities and Social Sciences (BIoHS) Journal 4, nr 2 (30.06.2022): 386–96. http://dx.doi.org/10.33258/biohs.v4i2.689.

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Today, along with the times, we are required to be able to adapt to the rapid development of information technology, where every activity or job is made easier by the emergence of various digital-based systems or applications that uphold the principles of effectiveness, and efficiency and modernity. So that now various agencies both from government, private sector, and others continue to innovate in the use of technology to facilitate work while still paying attention to the accuracy of results and ease of work supervision, this aims to improve the quality of employee performance and achieve the agency's goals. Initially, the implementation of case financial administration activities within the Religious Courts was still carried out manually. By the cashier as a duty supervisor, each financial transaction is recorded in the Root Financial Master Book according to the registered case number. The recording of each transaction is carried out on a cash basis. The cashier will record the income from the down-payment of incoming cases and incur costs related to the case process such as processing fees, non-tax state income (PNBP), notification of summons to the Plaintiff/Applicant/Defendant/Respondent, notification of notification, local inspection (decent), editorial staff stamp duty and others, or make a return of the remaining down payment to the parties whose case has been decided in the trial. Considering that the recording activities are related to the registration of incoming cases, trial activities, the existence of cases that have been dropped as well as daily transactions that are handed over to each Treasurer and Bailiff. Likewise, when presenting case financial reports, journaling is done manually which is of course quite time-consuming and prone to recording errors. As the Case, Tracking Information System (SIPP) application, which is further complemented by the Badilag Case Financial Application, enables the management of case financial administration and reporting to be carried out effectively, efficiently, and transparently. The way it works is by inputting every case financial transaction into the SIPP, the data is directly integrated with the e-Financial application

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Musa, Musa. "Gadai Emas Prespektif Kepatuhan Syariah dan Hukum di Indonesia". TAWAZUN : Journal of Sharia Economic Law 3, nr 2 (8.09.2020): 125. http://dx.doi.org/10.21043/tawazun.v3i2.7662.

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<p>In the practice of gold pawning in Islamic banking there are several costs that must be burden by customers. These costs include ujrah, administration, stamp duty, and insurance. Gold pawning transactions in Islamic banking must be identified whether they are in accordance with the concept that was stated or not. On the other hand, the practice of gold pawning is different from the policies issued by DSN. This study aims to determine the review of Islamic compliance and Islamic law against gold pawning in Islamic banking. The research method used is to use literature review, which is taken from books, articles, internet, and opinions of experts in their fields. Viewed from the aspect of sharia compliance, the reality of sharia banks uses as in the theory of sharia compliance policies in the gold mortgage financing process, namely the process of selling collateral and excess sales. While viewed from the aspect of Islamic law, the merging of the rahn and ijarah contracts is related to ta'alluq where the rahn contract is interdependent with the ijarah contract. The matter is permitted by DSN-MUI because between the rahn contract and the ijarah contract have different objects. While seen from the hadith gold pawn contract there are two contracts in one transaction, namely rahn contract and ijarah contract. This matter is prohibited in Islamic teachings.</p>

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Simamora, Silvia Agustina. "Penyerahan Tanah Yang Terikat Dalam Perjanjian Dondon Di Desa Aeklung Kecamatan Doloksanggul Kabupaten Humbang Hasundutan". Jurnal Perspektif Hukum 3, nr 1 (7.02.2022): 10–21. http://dx.doi.org/10.35447/jph.v3i1.452.

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ABSTRACT The Dondon Agreement is to pawn a plot of rice field land to another party with an agreement that one day the land will be redeemed by the owner and when the land is pawned the land owner will receive the amount of money that the land owner needs from the dondon recipient. Dondon agreements according to customary law have a minimum time limit of 2 years, but in reality what happened in Aeklung village, Doloksanggul district, Humbang Hasundutan district, especially in hamlet I, the people still use the dondon agreement not using the time limit as it should be. The formulation of the problem from this research is how is the mechanism for transferring the dondon agreement in Aeklung village, Doloksanggul district, Humbang Hasundutan district, what are the rights and obligations of the parties who make the dondon agreement, how are the legal protections for the parties who make the dondon agreement. This study uses empirical legal research that is descriptive analytical. The mechanism for the transfer of the dondon agreement in Aeklung village, Doloksanggul sub-district, Humbang Hasundutan Regency, namely party I (dondon giver) and party II (dondon recipient) meet together to make a dondon agreement under sufficient stamp duty witnessed by each party. Based on the agreement, the rights and obligations of the parties arise.

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Alam, Ahmad Rafay. "Land-locked: An Examination of Some of the Inefficiencies Affecting Transactions Involving Immovable Property". Pakistan Development Review 45, nr 4II (1.12.2006): 1323–42. http://dx.doi.org/10.30541/v45i4iipp.1323-1342.

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In the study of law and economics, the Coase Theorem posits that an efficient allocation of resources will result when transactions costs are zero.1 These “transaction costs” may be viewed as impediments to an efficient allocation of resources and can take many forms. For example, long distances between a prospective vendor and purchaser of property and a lack of communication facilities between them would impede even the best of intentions to enter into a bargain. Similarly, the cost of mobilising labour and materials might impede a property developer from pursuing a tender for civil works. In some cases, a high rate of Stamp Duty on transactions can result in the parties reconsidering their decision to enter into such bargains. To the extent this author can claim knowledge of economics, the Coase Theorem also suggests that transaction costs and inefficiencies hamper the natural flow of bargains, result in inefficient allocation of resources and thus impact the economy. Some transaction costs are small enough to ignore whereas some, imposed, for example, by the law, are unavoidable. In such cases, a mutual understanding between the parties may see the burden of these transaction costs shared or, in others, avoided altogether. For example, the statutory requirements that all leases purporting to grant a term in excess of one year or which reserve an annual rent must be registered and stamped2 often results, in owners of residential property granting indefinitely renewable leases of 11 months and thus avoiding such requirements.

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