Limits and Problems of Taxation
Superannuation: Taxation Issues and Discussion of Proposals for Reform
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Unpaid Taxes: Consequences of Owing IRS or State Taxes
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See All Special Reports. See more exclusive content like this with a subscription to Tax Notes Products Sign in or begin your free trial today. This should be done on-line for returns originally submitted on-line and on paper for returns originally submitted on paper.
After this, taxpayers may make a claim for overpayment relief up to four years from the end of the relevant tax year. There are strict conditions about overpayment relief and it may not be available in all circumstances.
You will normally need professional advice to make an overpayment relief claim. After 4 years, the figures become final. After this, the only option is Special Relief.
This will only apply in very exceptional circumstances. Special Relief — On TaxAid website — tax debt guide bankruptcy — last item on page.
Taxation and Its Effect Upon Public and Private Health Insurance and Medical Demand
This means that it is most important to take care, and take advice, before submitting returns to HMRC. If you file your return on-line, there are a few basic checks as you enter the figures; but this is no guarantee that the return is correct. If you file on paper, HM Revenue and Customs put the information on to their computer system. They will tell you if they make any corrections. The extent of income-tax jurisdiction , for example, is essentially determined by two main criteria : the residence or nationality of the taxpayer and his source of income.
Taxes other than income taxes—such as retail-sales taxes, turnover taxes, inheritance taxes, registration fees, and stamp duties—are imposed by the authority national or local on whose territory the goods are delivered or the taxable assets are located. Another self-evident limitation on the taxing power of the public authority is that the same authority cannot impose the same tax twice on the same person on the same ground.
Taxes are generally not levied retroactively, except in special circumstances.
One example of retroactive taxation was the taxation of wartime benefits in some European countries by legislation enacted in when the war and enemy occupation were over. A common limitation on the taxing power is the requirement that all citizens be treated alike. This requirement is specified in the U. A similar provision in other constitutions is that all citizens are equal and that no privileges can be granted in tax matters. The rule is often violated through the influence of pressure groups, however; it is also difficult to enforce and to interpret unambiguously.
16th Amendment | The National Constitution Center
In countries in which local governments are under the control of the national government, a local tax can be nullified by the central authority on the ground that it violates the national constitution if it transgresses the rule of uniformity and equality of taxpayers. Aside from the foregoing constitutional, traditional, or political limitations, there is no restraint on the taxing power of the legislative body.
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Once enacted by the legislature, a tax cannot be judicially restrained. There is no way of mounting a legal attack upon a tax law on the ground that it is arbitrary or unjust, but the application of the law must be correct.
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