dbo:abstract |
معهد الضرائب غير المباشرة كانت هيئة مهنية متميزة في المملكة المتحدة قبل اندماجها مع معهد تشارترد للضرائب في أغسطس 2012. أعضاء المعهد المتخصصين في دراسة وممارسة الضرائب غير المباشرة. تم تشكيل الهيئة في يوليو 1991 وتم إطلاقها رسميًا في أكتوبر 1991. وحصلت على إذن لتسمية نفسها معهدًا في ديسمبر من نفس العام. تعمل كشركة محدودة بالضمان. يتم الحصول على الالتحاق بالمعهد عادةً بإجراء ما يصل إلى أربعة امتحانات مهنية في الضرائب غير المباشرة. كانت هناك طريقتان من خلال الاختبارات، طريق ضريبة القيمة المضافة والمسار الجمركي، والتي تعكس اثنين من أكثر المجالات الرئيسية التي يتم تطبيق الضرائب غير المباشرة عليها في المملكة المتحدة. كان من الممكن الحصول على إعفاءات من بعض الاختبارات من خلال امتلاك مؤهلات مناسبة أخرى تشمل تلك من مختلف الهيئات المهنية المحاسبية البريطانية، والمعهد القانوني للضرائب وإتش إم الإيرادات والجمارك. (ar) The Institute of Indirect Taxation (IIT) was a distinct professional body in the United Kingdom prior to its merger with the Chartered Institute of Taxation in August 2012. Members of the IIT specialised in the study and practice of indirect taxes. The body was formed in July 1991 and formally launched in October 1991. It gained permission to call itself an institute in December of the same year. It operated as a company limited by guarantee. Entry to the Institute was normally gained by taking up to four professional examinations in indirect taxation. There were two routes through the exams, the Value Added Tax route and the customs route, which reflect two of the most major areas that indirect taxation is applied to in the United Kingdom. It was possible to gain exemptions from some of the exams through possessing other suitable qualifications which include those from various British accountancy professional bodies, the Chartered Institute of Taxation and HM Revenue and Customs. The four papers were: * I: Legal, Business and Professional Ethics * II: optional paper which is dependent on whether the VAT or customs route through the qualification is being taken * III: Other Indirect Taxes * IV: Stamp Taxes, Direct Taxes and Interaction of all Taxes Those who have passed the examinations and been accepted into membership were entitled to use the designatory letters AIIT (Associate of the Institute of Indirect Taxation). Upon submission of a thesis to the institute it was possible to become a Fellow of the Institute of Indirect Taxation which allowed for the use of the designatory letters FIIT. Other categories of member, which were without designatory letters, were student members and affiliate members. It was also possible to be made an honorary member or Fellow. (en) |
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معهد الضرائب غير المباشرة كانت هيئة مهنية متميزة في المملكة المتحدة قبل اندماجها مع معهد تشارترد للضرائب في أغسطس 2012. أعضاء المعهد المتخصصين في دراسة وممارسة الضرائب غير المباشرة. تم تشكيل الهيئة في يوليو 1991 وتم إطلاقها رسميًا في أكتوبر 1991. وحصلت على إذن لتسمية نفسها معهدًا في ديسمبر من نفس العام. تعمل كشركة محدودة بالضمان. (ar) The Institute of Indirect Taxation (IIT) was a distinct professional body in the United Kingdom prior to its merger with the Chartered Institute of Taxation in August 2012. Members of the IIT specialised in the study and practice of indirect taxes. The body was formed in July 1991 and formally launched in October 1991. It gained permission to call itself an institute in December of the same year. It operated as a company limited by guarantee. The four papers were: (en) |
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معهد الضرائب غير المباشرة (ar) Institute of Indirect Taxation (en) |
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