A valuation declaration (if required by current valuation rules).
When stock prices rose to insanely high levels, it was time to jump in because the old valuation rules clearly no longer applied.
The customs value of imported software has to be determined according to the normal valuation rules.
A possible compromise for such cases might be to make sure the details of the options packages are clearly, prominently and fully disclosed and let investors apply their own valuation rules.
ValuationGuidance on whether a supply is to be valued under normal or special valuation rules and to determine the value of a supply.
At the start of the game, each player receives a secret, random, collection of plain, colored cards plus one or more slips, each one explaining one of the many valuation rules.
All replacements are regarded as importations of new goods and are chargeable with VAT in accordance with the normal valuation rules.
Additional duties will become payable when the goods leave the warehousing or free zone arrangements, under the normal valuation rules, unless the goods are destined for export from the EC.
Traditionally, the valuation rules for company accounts stipulated that assets be valued at cost price, referred to as the historic value.
But differences in technology and a fundamental shift in the competitive landscape mean that few of the old valuation rules will apply.