Version fran├žaise |   

Other current taxes (D.59)

Other current taxes include:

(1) current taxes on capital which are taxes that are payable periodically on the ownership or use of land or buildings by owners, and current taxes on net wealth and on other assets (jewellery, other external signs of wealth) except taxes mentioned in D.29 (which are paid by enterprises as a result of their production activity) and those mentioned in D.51 (taxes on income);

(2) poll taxes, levied per adult or per household, independently of income or wealth;

(3) expenditure taxes, payable on the total expenditures of persons or households;

(4) payments by households for licences to own or use vehicles, boats or aircrafts (which are not used for business purposes), or for licences to hunt, shoot or fish, etc.;

(5) taxes on international transactions (travel abroad, foreign remittances, foreign investments, etc.), except those payable by producers and import duties paid by households.