Government TPR |
WT/TPR/G/422/REV.1 |
G-2§6 |
Guyana |
2022 |
Measures |
Internal taxes, Tax concessions |
Energy |
Relevant information
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2.6. (...) VAT at the rates of 14% or 0% is charged on the taxable supply of goods and services within Guyana by a registered person and the supply of machinery and equipment for obtaining, generating, and utilizing electricity from renewable energy sources is VAT exempted, (...)
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Secretariat TPR |
WT/TPR/S/422/REV.1 |
S-Summary§11 |
Guyana |
2022 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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11. (...) . In addition, beverages sold in non returnable containers attract an environmental levy of GYD 10 per unit. (...)
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Secretariat TPR |
WT/TPR/S/422/REV.1 |
S-3§28 |
Guyana |
2022 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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3.28. In accordance with Section 7A of the Customs Act (Cap. 82:01), an environmental levy of GYD 10 is levied on alcoholic and non alcoholic beverages sold in non-returnable containers, whether made of metal, plastic, glass, or cardboard. (...)
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Secretariat TPR |
WT/TPR/S/421/REV.1 |
S-3§39 |
Panama |
2022 |
Measures |
Internal taxes |
Energy |
Relevant information
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3.39. The Consumption Tax on Petroleum-Derived Fuels (ICCDP) is a specific tax per gallon that varies according to the product and, in the case of gasoline, according to the source of the bioethanol or biodiesel with which it is blended (Table 3.6). The tax is much higher for gasoline blended with imported bioethanol or biodiesel. This differentiation in the tax rate is one of the energy policy instruments used by Panama to, inter alia, protect the environment and promote energy self-sufficiency, encouraging the production and use of biofuels in national territory and generating electricity from biomass. In addition to this differentiation in the ICCDP, since 2014 the purchase of bioethanol and biodiesel made from domestic raw materials and used in the blending of gasoline as biofuels generates a tax credit of PAB 0.60 per gallon. This credit can only be used to offset the payment of ICCDP and is not transferable.
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Secretariat TPR |
WT/TPR/S/434/REV.1 |
S-1§24 |
United States of America |
2022 |
Measures |
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Energy, Other |
Relevant information
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1.24. The proposed Build Back Better Act (H.R. 5376), passed by the House of Representatives on 18 November 2021 but not enacted by the Senate, put together an economic package of about USD 2.2 trillion to increase spending on education, childcare, and the climate; (...). The proposed Act is intended to reduce the deficit by increasing some taxes and closing tax loopholes.[22]
[22] The Act contains total investments of (...); clean energy and climate investments (USD 555 million). Offsets total USD 1,995 billion. The White House (2021), "President Biden Announces the Build Back Better Framework", 28 October. Viewed at: https://www.whitehouse.gov/briefing-room/statements-releases/2021/10/28/president-biden-announces-the-build-back-better-framework/.
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Keywords
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Secretariat TPR |
WT/TPR/S/434/REV.1 |
S-Table-3.11 |
United States of America |
2022 |
Measures |
Internal taxes |
Chemicals |
Relevant information
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Table 3.11 Excise taxes, 2022
Category/Fund - Ozone-depleting chemicals
Amount/rate - USD 1.435 – USD 143.50/lb
Revenues (USD million): FY2019 - .. F Y2020 - ..
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Secretariat TPR |
WT/TPR/S/434/REV.1 |
S-4§81 |
United States of America |
2022 |
Sectors |
Internal taxes, Tax concessions |
Forestry |
Relevant information
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4.81. An assessment fee is charged on imported and domestically manufactured softwood lumber to finance the Softwood Lumber Board's operations to promote softwood lumber in the United States. Exemptions exist for exports, organic products, and small shipments of less than 15 million board feet. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/434/REV.1 |
S-4§90 |
United States of America |
2022 |
Sectors |
Internal taxes, Tax concessions |
Forestry |
Relevant information
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4.90. (...). There is a 10% federal tax credit and amortization for certain reforestation expenses, which has been notified to the WTO (Expensing and Seven-Year Amortization for Reforestation Expenditure scheme). (...) federal tax measures include income exclusions for conservation-oriented programs: the Forest Health Protection Program, the Conservation Reserve Program, the Environmental Quality Incentives Program, and certain state programs.
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Keywords
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Conservation
Environment
Forest
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Secretariat TPR |
WT/TPR/S/411/REV.1 |
S-Summary§13 |
Kyrgyz Republic |
2021 |
Measures |
Internal taxes |
Services |
Relevant information
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13. The Kyrgyz Republic continues to apply certain indirect taxes, i.e. VAT, excise tax, and sales tax, on imported goods. In addition, an environmental pollution fee on foreign freight carriers was applied at the border during the period 2015-19. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/411/REV.1 |
S-3§78 |
Kyrgyz Republic |
2021 |
Measures |
Internal taxes |
Services |
Relevant information
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3.78. The Kyrgyz Republic continues to apply certain indirect taxes, i.e. VAT, excise tax, and sales tax, on imported goods. Another tax was put in place in 2013 that charged an environmental pollution fee on foreign freight carriers when they crossed the border. [85] The level of the tax varied by the type of vehicle, e.g. from 500 KGS for motorcycles to 2,500 KGS for buses, trucks, and tractors. Also, 16 specific automobile checkpoints were designated for the payment and collection of the tax. This provision was abolished in 2019.
[85] Ministry of Justice, Government Resolution No. 675 of 17 December 2013 on Approval of the Temporary Regulation on the Procedure for Collecting Fees for Environmental Pollution when Vehicles of Foreign States Enter the Territory of the Kyrgyz Republic.
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