With a late tax return showing a tax underpayment, the mailbox rule is inapplicable. |
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Similarly, and underpayment of salary in lieu of notice would constitute a wrongful termination and have the same effect. |
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However, the risk of an underpayment to the producer does not trigger a similarly detailed review. |
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Absolute errors-The total dollar value of overpayment errors added to the total dollar value of underpayment errors. |
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The audit team expected to find adequate internal controls in place to help compensation staffs discover underpayment and overpayment situations. |
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Human error largely results from overloading, underpayment and the fact that the sailors have not received adequate training. |
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The Labour Inspectorate can launch an investigation in response to a tip-off or report of underpayment. |
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Studies repeatedly find that tax gaps are much smaller than one would predict given the rarity of audits and the benefits of underpayment. |
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The rate of interest on underpayment of tax is prescribed by regulations under the Income Tax Act. |
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If not, are we not then being forced into a position of accepting child labour and underpayment? |
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By their nature, zero payment applications only have a risk of underpayment, not overpayment. |
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A third of surveyed schools in Ghana report underpayment against expectations. |
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For supplies made on or before April 23, 1996, the existing rules apply to determine if there was an underpayment of tax. |
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Back wages owed to workers can be used as an estimate for the cost of compliance because they represent the amount of underpayment in compensation for a typical contractor. |
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However, consultations with compensation specialists revealed that the current controls used to help discover underpayment and overpayment situations are insufficient. |
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An active district health board delegate in the Greater Wellington Region recently identified a long-term underpayment of wages. |
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Payment differences arise during clearing if a customer has made an underpayment, or has made an unauthorized deduction for cash discount and the difference is within, or exceeds defined tolerance limits. |
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Under-classification can result in underpayment and the possible loss of a trained and valued employee or in difficulties attracting competent employees. |
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And fines for minimum wage underpayment must rise. |
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States are rated both on underpayment and overpayment of benefit dollars to eligible households. |
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An underpayment was defined as any benefit which, under existing legislation, the claimant should have received and which would have been legally payable had it been discovered, and which was not dealt with immediately. |
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As indicated above, unregulated or dangerous working conditions, as well as underpayment and nonpayment of wages, are widespread and serious problems for irregular migrants. |
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If a payment is an underpayment and is below the specified amount, the application would not be reviewed by the Division before the producer receives the Calculation of Program Benefits statement. |
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Subsequent adjustments resulting from revised entitlement calculations are handled differently, depending on whether the adjustment identifies an underpayment or an overpayment. |
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For example, in 2002-03, despite a payment accuracy rate of 95.5 percent, the CTS showed that 28.5 percent of the files had an error leading to an overpayment or underpayment of benefits. |
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An inaccurate payment is either an overpayment or an underpayment. |
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For the people who were in receipt of benefits at the time, they received an increase in their benefit and an underpayment of benefits with a letter of explanation. |
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In contrast, low-income countries, by and large, have not enjoyed revenue gains from the VAT due to problems with the refund and credit mechanisms, underpayment and high levels of informality. |
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People receiving incorrectly stamped Christmas cards could be charged the underpayment plus a pounds 1 administration fee, a watchdog warned yesterday. |
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But consumer watchdog Postwatch warned today that this Christmas recipients could be liable for any underpayment plus a pounds 1 administration fee. |
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If a plan violates the rules, income tax would be due immediately plus interest at the underpayment amount and 1 percent from the date of deferral. |
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