Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

Ideclaration of estimated tax

A required IRS filing by certain individuals and businesses of current estimated tax owed, accompanied by periodic payments of that amount. 0 The requirement ensures current collection of taxes from taxpayers (such as self-employed persons) whose incomes are not fully taxed by payroll withholding. IRC (26 USCA) ยงยง 6315, 6654.

estimated tax

A tax paid quarterly by a taxpayer not subject to withholding (such as a self-employed person) based on either the previous year's tax liability or an estimate of the current year's tax liability.