The authority does not have any accounts for the last five years.

In a number of small developing countries, remittances contribute more than one third of GDP, and in a number of larger countries, annual receipts exceed 50 billion.

Records of the printed receipts are automatically transmitted to the tax authorities and are used to calculate taxes.

To prevent forgery, businesses must purchase special, patented machines for printing these receipts.

Some developing countries have introduced a far reaching VAT refund system for consumers who collect official receipts.

The receipts can be used as scratch cards to win small amounts of cash, but they also serve as lottery tickets for winning larger amounts.

Moreover, the method is vulnerable to illicit practices, such as collecting receipts issued to foreigners and students, who cannot claim their own refunds.

Annual leave

To encourage customers to request official receipts as proof of payment, some local tax authorities issue a type of receipt that doubles as a lottery ticket.

Examination of the annual accounts of NPA, as presented to the Panel, for the year 2004 revealed the following interesting points

When tax evasion is extremely common, taxpayers are likely to experience high transaction and psychological costs in resorting to tax auditors to enforce the issuing of receipts.

While some cases of illegitimate claims are under investigation, there is no black market for receipts fraud seems to arise mainly through falsified invoices.

Article V

Annual session 2005

Source Company annual reports.

a Annual averages.

Internationally agreed development goals, including those contained in the Millennium Declaration.

2005 annual session

Level annual debt service

Towards the twentieth anniversary

Annual session 2005

The tenth regular annual session

This month marks the 90th anniversary of the October Revolution of 1917 and the 25th anniversary of the death of Leonid Brezhnev.

A Year of Anniversaries and Uncertainties

Winner of the 2000 annual Interactive Fiction Competition.

Ratio of subventions to annual total expenditure

Part II Review of annual inventories

Twenty fifth anniversary of the Committee

Review the regional and subregional distribution of CDM project activities with a view to identifying systematic or systemic barriers to their equitable distribution and take appropriate decisions, based, inter alia, on a report by the Executive Board Assist in arranging funding of CDM project activities, as necessary.

Compilation and analysis of statistical data and annual reports

Annual Global Environmental Outlook reports

9 June 2005

10 June 2005

Annual session

10 June 2005

This year, the sixtieth anniversary of the Second World War, is also the sixtieth anniversary of the establishment of the United Nations.

In connection with the sixtieth anniversary that is being marked of the victory in the Second World War and the sixtieth anniversary of the establishment of the United Nations,

Today, on the sixtieth anniversary of this great institution, the tenth anniversary of Palau's membership in this body, and the tenth anniversary of Palau's independence, I affirm that the people of Palau, despite all obstacles and challenges, will play their part.

Mr. Hasler (Liechtenstein) The sixtieth anniversary of the United Nations coincides with the fifteenth anniversary of our membership in the Organization.

At one level, the anniversary was a happy one.

During the annual pledging conference in December 2004, governmental donors to UNHCR pledged 405 million to the 2005 annual programme budget.

Table 2 (c). Total annual transactions

(e) When sickness of more than five consecutive working days occurs while a staff member is on annual leave, including home leave, sick leave may be approved subject to appropriate medical certification.

It is also the sixtieth anniversary of Hiroshima and Nagasaki.

Implementing the submission of the annual declarations provided for in the Convention