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“rohan a NS Jester when he was aa SiS SES cer ene Som a meresmnen erst eat nc ae = Freese Agsenchu isan Peeters : Nea, Said rom sc Our eC rma ean TH hg, t Recgeereienermasc ki TampeeNesmanaly omarion ttgrndet od SMa Lee ane ee eis ts wat np vy Sommaire sce rm ‘he provident fd wouldhre nae tB clas cones an certs co lay Fa sien a te cn ty Gl ery ‘mon ho waka neon er ees ta fs fee nts tt of a enya ye oe ‘resein, a » 8 a Betrmin ee amount of tr aculy wil ad pad ye te ee Be shou have been aby Me Artem ‘Gleaate theta gp the goverment. I allege of Camere as swore a is emploest in ed Fs Cie ee the ano oa yw oad y eh of Sew Kenia eur employee a Heaven Taner Company Seale ame’ board of management ne cmpuy is employment cae bens for e208 ‘hime 2006ar ren below Monty telephone owas Br 250, onboard allowance 000 * rode tnd corrbted by the employe hm and by the eco 9 eta are 18 22% respec 20 (oy moe oe o Dhiprn io as ne 0 nr vm cae tl + eet ets in eon eee a yn hase a ens Em gam a “Bo emote een Steen eteoda tee sets oa eke | > slr ere ened 400 for neonate = Ah 1 sara liemreroi ren ers ny ee 0 ice GMT ‘nar chs wi noo wed acre $day te omens furished parecer Sn as aah Amemete prec iat Me tomate 10 of see tae Shane ne ct sn he ey Tet ye empleyment tx payibe fore noth Tan 07 Ueeeeeeiymcnetphntae a et arid ln eat beam stage Ind rosin UK USA an Canada nes rig westerns ‘ony Grosstmploymestincome Tax Pltee oe 000 ponds “etna a 270000 dlrs aie ‘nada £000 Cana ors ‘ove Irn Rome subted wiiading cerita ony at beh Ire counties, which Show tans pnb sesh eat ‘md These evidences are accepted byte Ebopantbe ‘Neanrge exchange rates during the orth ade cna ae ete "airy and Prolessoe Rommel wer allows ‘ipa Br TUSGolars Berit + 1Cataddr- Be ‘eed Assume that Profesor Rom eh bic sry EAH ‘hr tnt 2B amount ot employment Income tx nity of Per enml »y uloment comes icipiweateit )Teamaunt foreign x crear Profesor armel oni al employment income tax that mst be ply re ‘wie Etoptan government —— ee “SAA Gaotepnen zane neers ~ efor three maton EC hehe on sat oe Tons ay nme seen co tonth Ti 2ogs erate marmay ean rer 2008, te atone ay sper meg genes Maco conan ae fe es ah 7 = Seattle anos nay nt scary Nomen ag naan roan es lay Sorta ont conpetate argon elae oe es Nee serine oboe gama Repub tose en wees ind sass Sng he cone na te ellowig monly alowaner snc hs emt (Per the contract of employment: lee, 3 Ketgmeess te 5 Seen ga : ‘he Jonta ao ends any pon atowane of remem mer Searle cs ep Commmescing his promotion, Asotin ened 32% monty comma eis in cra of 580 sh spr rh e3s000 of whch tom were Scent andreas nn NI ‘Ao Jonathan te tember of he provers nd nthe erent {towing heme ‘O Emplye' contrbton 12% a cater att 2 ‘ereedahave smontiy deduction BeS00ssanng + Me jonstan har i ate sone month gross bse slay be deducted vera year tosuppor te object of he rest Resa pnt Dam Constructor" The deduction sans rr, 200 aye 3)" Gross employmen income of month or taton pps 1). Emplorent nce tox tobe wield in the mona, 08 1) Toa payrll dessconsin the month oT, 2004 9) Netpay at tout exercise 4-12 F ‘ples net er occas wt ths cnc empleo edt» 2 day anual ioe every oe hiya sere nthe math eT, 2002 tx emplayer frm ew of oar of Ky business terminate the se one Athen of rmination, Renna had ne yar sian te tea Inthe erannaton ne month has 26 working a 208 ‘yaa et ants | Se inn cater to i em Or Ce a Sete pares a a oe eds cy Farrage mh vam escrow = a seman, & Fee nrg tae gn = Seated ct crane & er eins onde mets | Tete poet Si Sn st a Ce teat by eenome naan + Ren ete alte ht tat irene ae cenennee + Theme oe Bra0d, B50 ahd 40h rea ee oo = Sar ptmrene entre Tegner carmen (ee ae aa ey ree Demis cogeemern cs att Sect eee Shusvaniwer screens peeeaanc aero ae etree Sietinmacites shaeeanenemecnres Vane chten ei prann icanersarace See oe oe Stee Teeectearar cee Me eet aa erent ea oe eee Wg from airwave alle pbc hospital ting Te atid Seimei nen 3S Saar ae ota a toe treats ie Stee este woe ted a memo a nae ‘itu amit he vie dn xt ne 2 o is monthly ba sary wo te fd 98 or Seton! Jon 2 Remco mas Tr = 3 eevee ore Fou Tia wa bt emote pti by eee. celine show bmp emp ab ior Mr Binds » regular ample In Unt Calg (0). so» para 2 Oreramceain tent io Prove find ewan by Badin Yo Loseteasestey een Ole Peale sy a er in a ‘hit cow th wantin peep oe © eet he ‘Gitpany. They contribute 12% of tht monthly bas aries the nd AT Li oe oo eh employment ice te wie pone —-— Seek SY Cg mn ats et maa, Seo yaaa aa Ss re meee ane. 27 Wi wl eh a eae ne age wy Saar a Se blog amen ion sent atr trees ie ar 7 et Fes fon Re ST es et cna a ES er te da raat Seeain cy eat ae a Ss Sareea seb et ont = a 27 em be pony nsf ie a at 1 We tow an be dane conc elt Wee emp ty empleo nen? " ©) What wc ee tof at ple etc eva ‘Strlyedby Sty sepoe ba pons sch eva tn ‘Sepoyment cote by? ‘amin Srey pe 3600 ty pe month for emploe orp 2 Srerrepand ober cent oss na mond pice noua aa Brea be caret mote n ese ment sh da ee ‘Sei arm Scie are error i a, Segre: Oxurmine te Ges emp on of emia fr th gre me ‘Semen neetane sept oh red fan ‘Tle fe ot ds eta ase ry of BrA000 fr 1 moral werig hoes nee a 2) What would be the total smounts of empl rat income and taxable em . mewn ee 2 Glee Be aeana rong in Sore a ee or ad nglyment cm 87 Moa a etc ae oromatare x » Eeeresecmne St te act monly per name ag, seenmpetanma ame on unt of mony employment cm it wet na epee ene age So eS eee Sees Seen See ae arg ol oe, Zetciesr enna = [Ts he amour of monly emplormennen ef Cesta pe ‘Sep eeploment nce a? »y Seumis amo of Nosy enplomenticine me ppey Orn HBC Business manufictures an amc profit Sot psd rh oe eeting departmens. The lallowing pata awe en on es ‘avs for he month of Yea. 2006 [pease —}— Ser on tetay —} 8 pe — ee "4 taetoyan rome 5 Undewiy tees x stent rn eo — » amr beat ee rrpiometacecret eo mera meg wie re coy coor fcr tne unseat srcagaseeapec am Seana egy yy indmdiitimsa Saami tee Mt arlington ey Serene dele ore are Peleg and as enya a Poem gee neo aig ete ane iaoor eof copapae fem ke eae intone of raS0h ton mrt soa plow sets ae a aa ee Cea 8) Which of the following noes replete st mp en payee ‘mpage ince ta? een a ep at edd 19% of ic yl lo tig 2 ys ag yin madetoan employ his empeyer at compensation fr Winey ‘hi pro 0 B80 per yor maya, Aes ec: ony salary of 2560 andthe empleye contre: 08 sc ly proven fn. The tae emplmen nanesed at se neiseoabrsit prema Sr2séoadbeize —B prageesnrace ened anual ev, and severance. Cate determined £3 cathe known Mand 20% Feat “Sirinae nl » ete opoymen nce sa Benet a nan Cero a tert focone Ge Eo ay aoe 5 BUS cttinac a t oy seer anes eternity UPL) parte rasa as rey al a oe ta Neer rs hve been segaed Ths wags ae a ee pe peer aea nea See St ena anton emg Tutu wana 1 2S ieee ic ekivikecage tT “remieatone abe employe reel noe: ‘fernaton feat cmplomer cone ene. fiezaed ting pict ere (eer ofr see. Kcreattw above fan ere im 2 ne ma Meamach emplaymestincome xh bade —£ erizravo F.henestaespre ‘scl eolowing aot ue shout rig a cdhin pa dela TsPrelmaton 206/200" AAT beet of 3 orig income kere es uh ees nm Tesdensef stop 1. The reduction of foeigh tx eed by the Egan oman hl ‘ced the tax payable Etopa the rg sure ame woud et rien Elopa| "5 esdent devs icone fom mare hn one coy te ri ce ‘al be eased separately i respec lath eg amy 1, me or pratt ered 'n order ot foreign ace tapes ish ‘athe payment of the fxn the reg eee WS . titedsuchataasnessment, 0 Sapeynnd none smo cyl HA seas Tere gees Oo TCousat *POUld have been wield by Pardae "Les Taxacraly wel by Parad Cllege + tan ma ER Cae tous ce "Seti SU hve teen wc y CalWge of ‘es Tan actly wield by cotep of Commerce a pon the second source came T Textiutshouldhave been wild by tp Clege ess: Tex actly withheld ty ip Calo “Texap on the third source ine * Total amounc for gap Review Questions 2 beta num coloration soe sn ee, {Sein op Opes hada ene 2 Va ety Spm nae rae on : ‘Paste nt pps bay ee von » eam tax stracure. employment lacoene i tater, Serger crsttas adore et sere a ee ‘9 Sibert mam eran oe elena rae leven elected by the prereset? And wt Ie Be [Bee tarot pple nt rego 5) Whats nm-tbl employment noe? What compone' empleo, are carmpt ton? do wat al pnd hy epee hot © Drab tether comneny nd eto eleaplent eons eg, 7) Define erg x reads abv nacre th he Epon law wht arte rere cm ag rea 1) Gn he amount ef vgn x re oe out of fregy sure nor ect Shearman to be pdt te Eblopan goverment on tne igs es et 9 Ri pest ttagnai ups ne tom Bac amio treme aeons vote ay Sea soa sens da tbe Put rede waver 1) How he x woul be computed fn employe pays employment ice ‘employes tors priate ten month ny weeds bea aig ta mp et feugmen na pe ar so ee oy matte sce SE aT Ae sic come 0k apc eT ee cn pre Ie ca aly en 1 aor ra oa Lone o ret sn ee ee + Resoep can nolrerennirhn se Nan Serie or me "ae Sutton let acetonopar 89am egy ape ame eh pneratesK eOpeyme cme, Tse neg ey ane eg Seen rexanaowhie Cpa a weer pena erat nhs omen sae Pe ae Seine cponteaseterne open rr ndometeteicaee Seiad reson suas Epa vi premeimtae re petiepan mus hate wy eps a fe ten somone 1 Pig ostengepeeninaes 6 Setndima mia ampere Spear oneness acta hedge con aoe sha shen oe ee Seen crema mare pamicania eee, ‘habnreahestomboa tisewpoyeand scant ecrte deine et pate cope et ey {Sinn parte endl Somos rehome sae ¢ Eimut Seared saa ya po eee ‘in ry 0) tome cog 9. Rr be dear a by Aeenlyersany come in ruth cared an ald yo noe tty wn ey (ojagstrom elton of ahmenornea me's 1 Nowelacabor ‘Wate efolowingemplomentncest nest ane ena “cnt arpr th Epa to?” i, ‘A; Employment income of Liberian individual working in hexdqurters tN soploe a red hy ‘ln Gms eA ho Lola name Seth ni wong se a nd As Als Styne fm pn nna Gn ‘oi sib 5 poynent income of a American ini wore Lehi Rat sab atelier SHls00 oem ken {ibs 030 Shae < yma fe emg 20. cy (6-0) Ta) dowd “1286 0) sen aw deena ase 0 henge ‘Shute he ae een Te we trey ie oy fey Strrspoding inc tl edt t termine th ta {he i employer Acie Cee ol amare sol ‘tout f enpoyment Ince x to be wil en ‘rloymentncame ao t=O) Teo} wen ELT steady wed by Paradise Cota M6956" 0)x Ten) heel 205210 sHeasen sn) 35) 205210 Sasara0- 210 eso ‘equate comes dre fom Pra Cllg an Coleg of Commer. rae samc 2 a ty te yn ‘vuoi pon sliwene kale proven coe iris) Tene a a - eae tg "jel by hor ts bass Stn aay re to amo f ht Se be iyo aN er on ‘The Brisoo ame employment ir fi received fram her 3 2m ). — a Ne emp y, oe. ona Taner son: pew sh empye led whiny ns snp eters + Webcams omer Seid ee cabs canons of the employee for taxation purpose. “ty Bishan eon sne sn monn Spice cairo aya tophne ‘Serato tow ars ance stares a ae Conpretentne ren ‘eo Ret Sump bon mr of ens Sn ey nd prone Hc ser see ene i Increment His monthly basic salary before promoticr was Br 4,800 ha? ral wai ebb pea rag ee a Swing erat cette Patina patente ont 2 Reamer of eh fm, he Pho 2 rr ap a ae Serenata yee + Tasers hr wad Ste month of Te, 2002 wer 8 ve Pe hi eo owe a7 eet Serena pre poona es anh wa + Sotho ee tw a Socrates a, ohare 700 498 fat sae 0 capi Sea of MOFED, monty ansporaion allowance pate ples ofthe su 0 Sir totem apa oe Fee tins roracanct aaa er tay Salt ae {spc et De withheld nthe oth ae eral deductions inthe monthof Ti, 2008: > & yaa avr 2 rao Rome Tete mont cay {se atin nd by Mo Ron Samar 20,as comput te a ee ee eng et mene, rb lay te > Mone sea F ca Normal were housper any Holt" WA, * S"feerdne har worked on pub hone 2543; a teria pete eto Onis ang = (Br 8050 xB) = We se00% ohn) nee ‘ curemploment income fort cist purge lotemel ges employment income fr ton pepe danger tae 202 wi bebe t89 0 aecomperet et *"Stpinarars (10% 38400) 3 ont). reason "ar epostonalowance (600 Sort) ‘anon tye sary amon 1 Serie py ia + May easportstowance a8 en ousing allowance son + May pation lowaner (i) woe + Sustorthe month sano q aia Brorden fund 7% of 5.280) Income fraction maul Ge shimtyment income ta computation zh "abe el fom Ao Rome stable earn te Bre cleted stone ova 2k te 80m taxon the in arrears of lary. poston ls evident nd “Stetson [onto ce Liaise (empha athe ath oe i deus, be ermine Yr unto Ihe rato atowance nag rom ta a char an tno sre pir women stato lle permis bo suomi lig) a 2 reel nen som 2 ie bn) 8 fault trampoiatonallowann (9004625) i 42) kplan come ta HITHG- Ue Tush Ae {C1900 2) xT hay (Aram) D8 has Fo er P ar tty 7 (leche tier tromtarre ss sone iat nen ™ Serco cranes = wi ing allman 09 2 ya Sl We ee, Sia rattan erm, “88 (oe at et pro MBO Tr a charge Sehnert he wie a over (et ep 10 ae rego a ihe war inary cre mont eae at gp ram ei a ‘i npttn of gross employment income or tation nay bo a * Sy se rot lowance * dod cot ot her aby (ene nnd) Sutin raring the roth * Huy commision receive aly rnsparation alow ay actallowance ng the month Pre hech rng the month (nt nnd) 1s espe gardener and watchman (brat nnd) "esi proven Rnd (5% 04200) ag Urn fr aaton purpose i “a pen a er MCG ~ 0) x Trem “€ ear ah a Feber eth Worn Noe Im his iasation the di iowgltsraon the dwt tx exempins fA nds nde ‘tara te ment onto ee 2 og drei ete tons ogc, taco ti amount of ie mnt wanspratonalowane sana ‘5 computed inthe following manner, ™ 1 Trsparton tan’ pret mpon(/ 4072) % The employee's monthly transportation allowance ~ 3 The maximum limit of transportation allowance permissible for ‘eal ‘samp ct) ‘ 4 etcten Capratonalwane oa etiicriswey Tati rnepraon sone 00) (6) Who should withhold and pay the tax tothe tax outhority? i. ecuieeraaste ener SSS ee net prt Soest heem es Sarit maemeruoeesh nar eemrccrone irenaaete BF carer arrent mgmt tenn (gees oe rtp tt Bismenrrase Ree omecpemctcmaaee serine maemo sees Parte eee ae me cmeerae Gasser, Saree tact yaaa Foca it gurarniee eee mse, inte renee eae ae ee em ae sree a f ‘oy muon Settee erator oa Sy uv be? 20 io Spy faa Pergo otal ec ora ae pe ade reat have ben 2 See Sars ncme arent cnet ie (e-Oyeteapy Gon“ ttest, “Gores su “aesarenen eget es mre 1 Shep an ot gee SP ects weapon eae Smee Sis Seaned tinct Rein pp Catone, ae on anak oe scacalan {ten are be proceed by ekg url nes may be pasty etn eng Sig tick targa IT Temerdpomert of ay lp defend ‘Stary Expense ‘crate Empoyment Income Tox Pape ve Penson Contribution Payable @ {edt Asoion Pople Ey Omer cred sata Cash san D Torecord payrol cera 4 somata een tenn e Ac Sma i vn ty iy nr nena aust eran eee it he cine elses (organlzation as payroll expense. Hence, he ern wae $72 (656 of 3.072) in ene name of Ato nda and it willbe = {foraliapene wo jie Meta greniara stn coc Pan greedr wl be apled to ecg provide at ea "Setar na sm : Toon ees FEN oeminnietyeton Mg 1) Monty mie lowe ° 1) hetespensipeny be emplgee ungtemenhandevdeng tat 5 Monty tue swan ss member ty op ue 2) Monty Tepone stiwance * 1 Trawling expense foro dite Spent B200 pray for dye (ersten) : 0, Rear soa 83000 per month wd prog Agate Compa teeta employer nome fem en a ‘ee an amg employment names fe employe a smi Imcome —tacome Employment received Exempt Taant 1) Monthy baste sary My % = 3 tote” “ie MS 3) beer alowsa a 3 enone tS 5) ete onc den ky, eevee th aco im ia Comprehensive tl : ro” see ‘er peranca wake to wor fr a8 ha OO ee ert ash ae te ate oy free he met of cma ne wt on « Sng ih mone py 0 ee \ «iar the acouning Peed forthe payment of nom nea i Jertheer witheld tothe taxa? anaes 1) Sepa the monthly pyr dedtn an ety sta i Necrdthe necessary oural erties, (9 The cress Earnings (Gros Employment come) hemo wna ay sana Monthly desert allowance = + Sith rae swan -— ‘The monthly gross earnings. wc ai Nae raat ot overtime earned by At Bada the gen a i {40.8 compued below + Saanf Metite hours worked om pic hays 258 16+ Bl ve Earning = (He 20% 14)» esxBHS) a _——_— Pareles De tenkenl cilia! ae cab Aen ras som 0830 Shouse 3) idee Mak Bite -D)e Tea) (azesaon) so" apa ipsa steak isexaoayeass 7) Yeumwork Demise: E17 (62) Tea Aen) "1G282-1.000)x Teo) Aen (ise. 3sn-6cas0 Bc Sia70 9), Robel Belay EsT= (6-0) xTenrAce (0232-1000) xrenl-heo (6232 x39%)-66250 Beisiaz0 eee 2) Area trae ELT G0) xT -heny $100 830758) = (2.650% 35m) hoy Bca0iso0 9) Bethaneya Bla: Ie itn, a eo (6232 358) 66250 ©) Beay Teste ELT UGD) Teneo A232" 1200) Te ag ibis caeny cers bossa 10) sean ELT=((6-0) x TeotAead Oza2- Or Teo hen Sites) 6o8s0 ome ” seble od monty tronpertaion allowance pyabe to isan Jrathan ond Det not ele or tax exemption Computation of net pay of e0ch employee 1) Rommel Misra =7,83600~1812.70~ (12% of 3456) (10% of 34 =793600~ 181270 41472~ 3456-288. Fpcsaraae 2) Arsema Misra Net Pey-ross arings-Empo. Ine Tax-Cradut Ta Pro. fnd-ci eda 0.002015.» (15% of 9800) - (10K of 300) (3000/1, 60000-20150 -570~ 380-3167 HSB 2) agus Mark » get secon Earning ing eTx-adus otro ad eoe® #2400 193590 (10% af 4224) -(4224/12) = 742400 193590-41240-952 * Bc13.20 4) ethaneys Merah (ase) 9 et spy err pg 1687. Coe ates Ph. 9 ee py nee ton ae Ue a teat St rng Tat rtes00- 15:8 0- (10% sr a Meee ~7tgoo- 5in70- 0320-6 Oar ri Earnings Empey ne Tx-trdua Ta ee trae ange 7,232.00~1,518,70~ 40320-3326 teas testis ee foto en "723200 1868.70” (1085 of 4032) WD). Beasts aie Se Theuatin 4 rgunten, tn) of Dagny nme Yt nin nt Peotone Ateesapr ee sik) Siete Sit pment on pa din 5 Slay pene nate Employment income Tax Payable eh Se ae Ghnea parity wt he RE met of whinge eet tormenta wea {emarraieees = sap ‘Gah [ee ern tater 9 Grea esate hes ef ee snes my Srplover eral payer) or authored apn anda Samp the ene SE 3580 cer (wen) tata he datafile and Med ancora tie that before he taxpayer fs the declaration for ican eae ‘authority ‘ax center), it shal be signed and dated by an autho Pomintd ‘ort, the sea ofthe legal taxpayer employe) shout a ae reainedby the employer TU (emtaye Kshuld ae be ga of Employment Inn Tax Deca a United Fars General Business (UFGB), 3 privately owned business sub-cy pays salary tots permanent employes acrding tot eg ‘month I wichold employment income x Fom cath employee se en {axa and wanes eto the Ethiopian Reems se Customs huts ne ‘ime period prescribed in the tr lw. The along das wore soa payroll recorder te month of Tis, 206, oe au “ "etna nea ay eee See pen sees arate morgen ee hee serena trageennntte senate The busines mec. “ * faeneloe ssa Smee oper mon “ms ee ce tt te oreeresren peated Sr hae treet eiueat without oe ve See te te ge anata Bo Sr ors tty cans a the employer also contrbutestoexh emer at Hb Pile tneciage der tea tay onenyeri arta Tee tae he eager none 1 Elam tener tng ree rence 4 eeercroperes es mm ieee Reet eh msec am = = ed et mpoyee ae A ee arnt ‘hours Co) gl bi mena mara BRST | pcan fg mpm me: 2 Arsons Misa Tete 3800 —| “sehen [a | Tae | Hae |S St tases see a | Atowane_| ale | i ‘]Bethaneys Misa Feige 3264] toa horse [uel a ant | optees ta [[é)~zimam Seyoum Maltee 4032 | “399 hours] 20h 00 3) rebar nt Span —| tans —f teens at ‘Belay Testaye Abate. 4032. 192 hours | 2068 1.200, 3) Rabel Belg Psy ‘432 [197 hours | 0 0 10) Kaleab Belay Tesfaye “4.032 192 hours | | ‘The following additional relevant information also belongs to the ©" 2°" Overtime py pr hour for ecb employee eed ands Bc 1 House reotaiowance per month payable och employee + Monthy transporation allowance payable tach employe Is 120 i iN Calg rk uate a ey matt Orn re a aa | gt a aaNt Se Tah te hone ties my be oy Hew rac ace emo Sale ae | SSS Saar We es ty noe ae | Soha wr sony and nt about Oe change se sary (30) days ofthe change - «Fae nis amber Be Fh. nda See eres gl te dct Fe Accu Rambo bpd 8 _sithority to each legal taxpayer and must be entered each time an Empl SSesyrberee ir runer heartened eee ©) tng Mouth an Yar ~The month andthe ear for whi eee | Sees maranobenedennsca ete test ne 9) YexCamar- The name far eta where he ep mer Tene a employer regard wie | ees eel mo ep how to ag | a © Teepe nd at Nmbes-On ese elf he daratin for eh Sate ipo sr ar mr era bere = Peteraed oss decree et (2) Sect Two Dedartion Deas gr coma ae 2 eating the determination of mont | * ain areata employment lca “2 tld fom each ployee the fis a ——| SSS > <

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