Tax Fairness for Americans Abroad’s Post

The Philippine High Court recently rendered a decision holding that the accommodation and lodging services by a Philippine hotel to the pilots and crew of a US airline during flight layovers are not subject to value added tax. The High Court held that, in accordance with the Philippine tax code, services performed in the Philippines to persons engaged in international shipping or international air transport operations shall be subject to zero percent (0%) value added tax rate (rather than the usual 12% rate). In doing so, it voided a regulation issued by the Philippine tax authority that required the following additional conditions to qualify for the 0% rate which were not found in the tax code: "(1) the services pertain to or must be attributable to the transport of goods and passengers; (2) the transport of goods and passengers must emanate from a port in the Philippines; (3) the transport of goods and passengers must be directly to a foreign port; and (4) the common international air transport carrier must not dock or stop at any port in the Philippines." and holding that, while the tax authority is granted under the law the power to issue rulings interpreting the provisions of the tax code, such administrative rulings cannot be inconsistent with the law sought to be enforced, nor must not supplant or modify the tax code. This is a major win for consumers as this will help in reducing the cost of air travel to and from the Philippines. #aviation #aviationlaw #Philippineaviation #aircraftfinance #aircraftlease #CivilAviationAuthorityPhilippines #aviationtax

#Greece has accepted measures to align its tonnage #tax system with EU State aid rules, according to the European Commission. #GreekTourism #GreekTravel #Travel #Tourism #ShippingTaxation #Taxes #EUTaxes #GreekTaxes #Shipping #ShippingIndustry #GreekShipping #TonnageTaxFramework #EUShipping #Maritime #EUShippingRules #EuropeanCommission

Non-filers can't travel abroad. File your tax return with UFILER and travel worry-free! #TravelWithEase #TaxReturn #UFILER #TravelSmart #StayCompliant #FileAndFly #VacationReady #TaxTime #ExploreTheWorld #TaxCompliance

VAT refunds for tourists will soon be a (practical) reality in the Kingdom; marching towards the goal of making KSA a global shopping destination. The tourist tax refund scheme is currently in the public consultation phase as part of the nation's evolving tax policy. #walkingthetalk #vision2030

Our latest VAT newsletter is out now! Stay ahead of the game with insights on VAT, customs duties, environmental taxes, and more.   Check out what's inside:   - How environmental taxes are shaping sustainability efforts worldwide. Untangling the VAT Web: Delve into the complexities of VAT in corporate transactions. - What is Labour's policy on placing VAT on private school fees? Get the scoop on potential changes in VAT liability for private education fees. - Giant Marshmallows are not sweet enough: Find out about a quirky tax case involving oversized marshmallows. - Meet Carolyn Van Hecke - Fun VAT quote of the month: Did you know the Apollo 11 crew had to file a Customs declaration when returning from the moon? No tariff classification needed for moon rocks!   Want to dive into these articles? Click the link below to read now! 👇    https://lnkd.in/eWdx2hJi   #VAT #TaxUpdates #Newsletter #StayInformed

Sweden has announced that from July 2025, air tax will no longer apply to flights departing the country. An unusual departure. Meanwhile, the UK has the highest air tax in Europe. Does it work? The concept of air tax was as an environmental offset against flying. Few people will have an argument against this in principal. But does the tax raised actually go towards environmental protection? In Sweden, the relatively modest tax amount has been described as ‘a drag on Swedish economic competitiveness while making no positive environmental impact’. UK Air Tax on the other hand is positively booming and split into 3 bands: A= Short Haul B=Mid/Long Haul C=Long/Ultra Haul) and 3 sub-categories: Reduced= Economy & Premium Standard= Business & First Higher= Private Jets/Premier League Footballers UK Air taxes only apply to outbound fares to your first destination, so Australia via Paris will only be £13 for the first flight plus onward French taxes. Multi-stop flights are going to attract less tax (and be less environmentally friendly!). But an Avios companion voucher up the front to Barbados is going to add £216 plus carrier charges and inbound fees. There’s no such thing as a free flight! Do you think air tax provides any environmental benefits or is Sweden right? #exploremore #whereyourjourneybegins

As of 1 January 2025, airlines will be required to pay an air passenger tax for passengers departing from Denmark. This applies to all passengers who purchase tickets on or after 1 January 2025. The Danish tax authorities have drawn up a guide to the air passenger tax, which we have summarisered here ⬇ Learn more about the tax here: https://lnkd.in/d4StugqH

some insight on the process on cross border tax collection in Indonesia

The Zakat, Tax and Customs Authority (ZATCA) in Saudi Arabia recently announced the extension of the fine cancellation and economic penalty exemption program to alleviate the burden on taxpayers and promote tax compliance. The exemption period starts from July 1, 2024, and will last for six months, ending on December 31, 2024. The exemptions cover fines related to failure to timely register under tax laws, delays in payment and submission of tax returns, VAT return corrections, and violations of VAT on-site inspection and e-invoicing regulations. To benefit from this program, taxpayers must register under the tax law, submit all outstanding tax returns, and settle any related tax liabilities. Additionally, taxpayers may apply for installment payments, provided they submit their applications and make timely payments within the exemption period. This program does not apply to penalties related to tax evasion or fines paid before the program's effective date. #import #export #trading #reels #reelsfypシ #SupplyChain #Ecommerce #LikeAndShare #like4like #taxes #customsclearance #LikeFollowShare #worldwideshipping #logistics #zatca #saudiarabia #middleeast