FINANCIAL SERVICES AND LOCAL REVENUE REGULATIONS (Applied and Annotated)
1685 Pages
PART I Analytical Budget
Budget definitions and concepts
Explanations of the expenditure budget codes
Explanations of the revenue budget codes
2009-2011 budget preparation guide
Tables and documents to be used
PART II Accrual Accounting
Definitions
Donations and assistances
Account plan
Explanation and examples for each accounting code
Operations at the beginning of period
Operations at the end of period
Management period account
Tables and documents to be used
PART III – Chattel
Responsibilities and tasks
Book and documents
Counting and transfer operations
Chattel management account
Chattel final accounts
Take delivery of chattel donations and assistances
Schematic representation and explanation of chattel implementation process
List of chattel codes
Chattel tables books and documents
PART IV – Local Revenues
Building Tax
Land Tax
Regulation relating to discretion of tax values which will be base of Property tax.
Discretion of the tax value of the building
Property tax share responsibility of the Mayor
Environmental Cleaning Tax
Announcing and Advertising Tax
Entertainment Tax
Communications Tax
Electricity and Gas Consumption Tax
Fire Insurance Tax
Occupancy charge
Charge of operating licenses for holidays
Spring water charge
Broker charge
Measuring and Weighing Instruments inspection charge
Building Construction Charge
Record and Copy charge
Charges for zoning
Examination, Licenses and Report charge
Certificate of health charge
Application principles and payments of various charges
Road expenditure share
Sewerage expenditure share
Water plant expenditure share
Detection of tax and scale of charges
Chargeable works
Museum entrance fee and municipalities shares of mining
Execution of tax procedure law
Public receivables collection procedure law
Municipal Collection Regulations
General Communiqué of Collection
Collection Procedure of Administrative Fines
Installment application
Tax ruling examples
CD attachment
Books, tables, necessary documents, up-to-date charts of accounts codes, chattel codes, budget codes, communiqués of municipality revenues, tax rulings, Council of State judgments, other application examples and remarks are included in free of charge CD attachment