This report is submitted as required by §168.f of the NYC Charter. The NYC Tax Appeals Tribunal has jurisdiction over petitions filed by taxpayers protesting statutory notices issued by the Depart of Finance for all non-property income and excise taxes, and annual vault charges administered by NYC.
Pursuant to the power vested in the Commissioner of Finance by the
Administrative Code of the City of New York, notice is hereby given of the interest rates to be set
for the period July 1, 2020 through September 30, 2020 for underpayments and, where applicable,
overpayments of NYC income
The Mayor's Press Office releases information about notable events and actions taken by the Mayor, as well as transcripts of all media conferences, radio shows, and ceremonies that the Mayor attends.
This memorandum provides modifications to the required methodology for the attribution of interest deductions for taxpayers subject to the Business Corporation Tax (BCT), General Corporation Tax (GCT), Banking Corporation Tax (BTX) or the Unincorporated Business Tax (UBT)
This Finance Memorandum generally explains the impact of these federal changes, as well as related changes enacted in the 2018-19 New York State budget, on taxpayers that are subject to the Business Corporation Tax.
This Finance Memorandum contains instructions for reporting GILTI, FDII, and IRC § 965 amounts on New York City General Corporation Tax (“GCT”), Unincorporated Business Tax (“UBT”), and Banking Corporation Tax (“BTX”) 1 returns and attachments.
Administrative Code of the City of New York, notice is hereby given of the interest rates for underpayments and, where applicable, overpayments of New York City income and excise taxes
The Hotel Room Occupancy Tax must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A “hotel” is a building or part of it that is regularly used for the lodging of guests.The occupancy tax year is March 1 to the last day of February of the following year.