Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) an...iosrjce
Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared "zakat as a deduction
of income taxes payable (taxes-credit)", while Article 22 of Law No. 23 of 2011 on Zakat Management stated
"zakat as a deduction of taxable income (taxes deductable) ". Thus there has been disharmony between these
two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in
Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions
of "zakat as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of
Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or
comply with legal principle "Lex specialis derogat legi generalis". The central government in this case the
Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income
taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of
Law No. 11 of 2006 to the Constitutional Court.
Conflict Setting Between Zakat as a Deduction of Income Tax (Taxes Credit) an...iosrjce
Article 192 of Law No. 11 Year 2006 concerning Aceh Government declared "zakat as a deduction
of income taxes payable (taxes-credit)", while Article 22 of Law No. 23 of 2011 on Zakat Management stated
"zakat as a deduction of taxable income (taxes deductable) ". Thus there has been disharmony between these
two provisions and until now, the provisions of zakat as a deduction of income tax payable (taxes-crediet) in
Aceh cannot be implemented. The purpose of this study was to investigate the implementation of the provisions
of "zakat as a tax deduction payable in Aceh and the solutions to the disharmony of provisions of Article 192 of
Law No. 11 of 2006 with legislation governing income tax must be understood as a form of special treatment or
comply with legal principle "Lex specialis derogat legi generalis". The central government in this case the
Ministry of Finance shall issue regulations implementing Section 192 regulating zakat as a deduction of income
taxes payable that only applies in Aceh; or the Government of Aceh to apply for judicial review of Article 192 of
Law No. 11 of 2006 to the Constitutional Court.
Portugal: Carta de Intenções, Memorando de Económico e Financeiro Políticas ...Cláudio Carneiro
A seguir é uma Carta de Intenções do Governo de Portugal, que
descreve as políticas que Portugal pretende implementar no contexto da sua
pedido de apoio financeiro do FMI. O documento, que é propriedade
de Portugal, está sendo disponibilizado no site do FMI, com o
membro como um serviço para os usuários do site do FMI.
28 de marco de 2014
Portugal: Carta de Intenções, Memorando de Económico e Financeiro Políticas ...Cláudio Carneiro
A seguir é uma Carta de Intenções do Governo de Portugal, que
descreve as políticas que Portugal pretende implementar no contexto da sua
pedido de apoio financeiro do FMI. O documento, que é propriedade
de Portugal, está sendo disponibilizado no site do FMI, com o
membro como um serviço para os usuários do site do FMI.
28 de marco de 2014