{"apiVersion":"1.0.0","budgetVersion":{"slug":"ppb2027","display_name":"Proposed UN Programme Budget for 2027, Peacekeeping Budget for 2026/2027 and Plan Outline 2026-2028","ppb_year":2027,"is_default":true,"sort_order":0},"coverage":["Budget citations describe recorded programme-budget references, not legal in-force status.","Missing extracted text does not establish that the original document contains no relevant provisions.","Resolution collections are related documents, not necessarily ordered versions or legal replacements.","Citation context is the selected budget cycle. Extraction and relationship coverage may be incomplete."],"document":{"symbol":"A/RES/359(IV)","title":"Tax Equalization-Staff Assessment Plan","issuingBody":"GA","year":1949,"documentType":"Resolutions","subjects":["Staff Assessment"],"agendaItems":{"numbers":[],"titles":[]},"sourceUrl":"https://documents.un.org/api/symbol/access?s=A%2FRES%2F359(IV)&l=en&t=pdf","pageUrl":"https://mandates.un.org/mandate/A/RES/359(IV)?ppb_version=ppb2027","canonicalUrl":"https://mandates.un.org/mandate/A/RES/359(IV)","jsonUrl":"https://mandates.un.org/mandate/A/RES/359(IV).json?ppb_version=ppb2027","budgetVersion":"ppb2027","matchingCitationCount":0,"matchingEntityCount":0,"matchingEntities":[],"matchingFoundationalEntities":[],"matchingProgrammes":[],"matchingBudgetLocations":[],"series":null,"group":null,"details":{"status":"included","citations":[],"budgetLocations":[],"foundationalEntities":[],"budgetLocationExpenditures":[],"entityCitationTotals":{},"entityExpenditures":{},"paragraphs":{"status":"available","language":"en","items":[{"extraction_quality_warning":false,"id":"a9ffcddc-998b-5b7b-bf36-4a15aecf89f3","position":0,"note_ids":[],"note_references":[],"text":"359 (IV). Tax equalization-Staff Assessment Plan","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"762d9df5-0111-5ca5-bb51-b46d28386f3e","position":1,"note_ids":[],"note_references":[],"text":"The General Assemhly Resolves that articles l to 7 of resolution 239","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"e87a4b8d-67ac-54f7-9d17-286a0ab2d882","position":2,"note_ids":[],"note_references":[],"text":"(III) A.23 be and hereby are cancelled and superseded by the following articles :","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"ac975448-6606-59e3-b56b-808b150ea0b2","position":3,"note_ids":[],"note_references":[],"text":"That for each calendar year beginning after 31 December 1948. ali salaries, wages, overtime and night differential payments, cost-of-living adjustments ( or differentials) and the allowance for dependent children, to whomsoever paid by the United Nations, shal: be subject to an assessment on the recipient at the rates and under the terms specified in the following articles.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"cc9fb399-0833-564e-8fd4-1bf831bc28c3","position":4,"note_ids":[],"note_references":[],"text":"Notwithstanding the provisions of the preceding paragraph, the Secretary-General may, where in special circumstances he deems it necessary and expedient, exempt from the assessment the salaries and other emoluments of staff engaged at locality rates, such as those serving missions of the Un_ited Nations· or its smaller field offices.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"70e64466-15c0-5921-a893-0f0f4622495a","position":5,"note_ids":[],"note_references":[],"text":"22 See resolution 302 (IV), page 23. 21 See Official Records of the third session of the Gen- \"o/ Assembly. Part I, Resolutions. page 100.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"060be381-3df8-5a03-b30f-dd7475ed0209","position":6,"note_ids":[],"note_references":[],"text":"That all amounts payable by the United Nations in accordance with arrangements in force at 1 January 1949, other than those assessable under article I, shall be exempt from this assessment.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"4644392e-9555-549e-aa7f-1de1127762f8","position":7,"note_ids":[],"note_references":[],"text":"(a) That the assessment shall be calculated according to the following rates :","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3b5a611a-d7b1-58a2-8a07-a865c0cdb181","position":8,"note_ids":[],"note_references":[],"text":"On assessable payments not exceeding 4,000 dollars .","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3578dd30-c5fd-5080-8dfc-973f793496e4","position":9,"note_ids":[],"note_references":[],"text":"15 per cent On the next 2,000 dollars of assessable payments . .","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"faef7808-a057-5fde-a3fa-c50423678ba9","position":10,"note_ids":[],"note_references":[],"text":"20 per cent On the next 2,000 dollars of assessable payments .","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"6a969478-0927-5e1b-8d44-59cd64156779","position":11,"note_ids":[],"note_references":[],"text":"25 per cent On the next 2,000 dollars of assessable payments . .","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"16583139-0dd2-5718-98cf-ac4116fbc069","position":12,"note_ids":[],"note_references":[],"text":"30 per cent On the next 2,000 dollars of assessable payments 35 per cent On the next 3,000 dollars of assessable payments 40 per cent On all remaining assessable income. 50 per cent","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"0ff49159-a650-59e8-a14b-535fc4983dec","position":13,"note_ids":[],"note_references":[],"text":"( b) In the case of a person who is not employed by the United Nations for the whole of a calendar year or in cases where there is a change in the annual rate of payments made to a staff member, the rate of assessment shall be governed hy the annual rate of each such payment made to him.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"b8183c98-8346-5c2f-ad20-89f662e7ee6e","position":14,"note_ids":[],"note_references":[],"text":"(a) That the following credits shall be deductible from the assessment computed under article 3 if claimed in writing and supported by evidence satisfactory to the Secretary-General : ( i)","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"9dadbd65-d634-58f7-ab9c-6e0d8b0dec20","position":15,"note_ids":[],"note_references":[],"text":"Two hundred dolbrs for a wife or a dependent husband, or 200 dollars for the dependent children of a staff member who is not entitled to credit for a wiie or a dependent husband; ( ii I One hundred dollars for dependent relatives,","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"1a5e9827-41b3-53a8-9150-6163f765564a","position":16,"note_ids":[],"note_references":[],"text":"i.e. a dependent parent, or brother or sister,","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"9d3567f9-0ccc-55e7-9dde-ed2449d44fe8","position":17,"note_ids":[],"note_references":[],"text":"or a mentally or physically incapacitated child over 16 years of age.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"457edfdf-80bc-5ca8-9f3c-e9a9d67ead6b","position":18,"note_ids":[],"note_references":[],"text":"( b) The maximum ,::-edit under paragraph (a)","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"22da7580-d6d0-5842-93d4-85c8cd3d937c","position":19,"note_ids":[],"note_references":[],"text":"( i) shall be 200 dollars, and the maximum credit under paragraph (a) (ii) shall be 100 dollars. A credit shall not be granted under both paragraph","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"f1e97ddb-f8e3-5b5d-933e-ed2deb34540e","position":20,"note_ids":[],"note_references":[],"text":"( a) (i) and paragraph (a) (ii).","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"2504440b-69b5-56bc-9f0f-ab83d9912cc5","position":21,"note_ids":[],"note_references":[],"text":"( c) A separate claim for the above-mentioned credits shall lie made for each year. In the year in which the circumstances giving rise to the claim first occur, the credit shall be limited to the appropriate portion of that year.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"de0b66ea-a198-5275-a912-f373308806a4","position":22,"note_ids":[],"note_references":[],"text":"( d) Where both husband and wife are on the staff of the U nitecl 1\\: ations, a credit under paragraph (a) ( ii J shall not be granted to both o! them.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"808e807c-e766-50f7-8a2b-0f728df2ff61","position":23,"note_ids":[],"note_references":[],"text":"( e) The Secretary-General may rerluce the credits provided by this article in sue!; cases where salaries are paid at loc:alitv rates which diverge widely from the Headquarters salan sc2 les.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"cc90a6d2-4ca1-53a0-9c6d-a319dd5c534e","position":24,"note_ids":[],"note_references":[],"text":"That notwithstanc\\ing article 1, relief sliall bt given in respect of dependent children by way of exemption from assessable income. The amount of exemption to be granted shall be the amnunl of the children's allowance actually paid and mclndecl under artir:le 1 as assessable income.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"afef1ddc-3ee6-5867-8b33-d39d384f7692","position":25,"note_ids":[],"note_references":[],"text":"ARTICLE 6 That the asseument computed under the foreeoing articles shall be collected by the United Nations by withholding it from payments. No part of the assessment so collected shall be refunded because of cessation of employment during the calendar yeaf.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"3bcb8c53-93f7-567f-86f1-58af333e54fd","position":26,"note_ids":[],"note_references":[],"text":"ARTICLE 7 That revenue derived from the assessment shall be applied as an appropriation-in-aid of the budget.","type":"frontmatter","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"5518e7ce-241e-56a6-988a-da425fd4360f","position":27,"note_ids":[],"note_references":[],"text":"276th plenary meeting,","type":"signature","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"4a4310a5-f4ff-5d7b-995a-b01a66a95263","position":28,"note_ids":[],"note_references":[],"text":"10 December 1949.","type":"paragraph","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"},{"extraction_quality_warning":false,"id":"6bbe686e-137f-5798-8847-482212828754","position":29,"note_ids":[],"note_references":[],"text":"ARTICLE l ARTICLE 3 ARTICLE 4 ARTICLE l ARTICLE 5","type":"footnote","heading_level":null,"paragraph_type":null,"paragraph_level":null,"prefix":null,"links":[],"section":"main","text_index":1,"parser_version":"sem-v5","source":"digitallibrary"}]},"versionHistory":null,"reports":{"status":"included","data":{"source":"union","data":{"pageOneAccepted":true,"reports":[]}}},"relatedDocuments":{"status":"not_included"}}}}