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Refund (of tax)
| Глоссарий по налогам |
Tax repaid to a taxpayer
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Schedular tax system, английский
Tax system in which income from different sources is taxed separately (i.e. under a different "schedule"); thus, separate tax assessments are made on industrial and commercial profits, wages and salaries, income from securities and shares, income from land, etc.
Affiliation privilege, английский
Tax relief or exemption accorded to dividend distributions made by a resident subsidiary company to its parent company which owns a certain minimum percentage of shares, in order to mitigate double taxation of such dividends.
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