Forms & Instructions
You can use a 1099 B for your Local National Taxes along with your Blockchain and CES account transactions or line-by-line tax return information for a specific tax year. Global Community Records of the Current year tax information will be available on the block explorer soon.
The ERA Mission
The obligation of the Eternal Revenue Authorities is to provide World Citizens taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
This mission statement describes our role and the public’s expectation about how we should perform that role.
- In the Global District, the House of Progress passes tax laws and requires taxpayers to comply.
- The taxpayer’s role is to understand and meet his or her tax obligations.
- The ERA role is to help World Citizens that are compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay their fair share.
World Finance Authority
The ERA is organized to carry out the responsibilities of the Treasury of the World under the Eternal Revenue Resolution. The World Treasurer has full authority to administer and enforce the Eternal revenue laws and has the power to create an agency to enforce these laws. The ERA was created based on this legislative grant. The Eternal Revenue Resolution provides for the appointment of a commissioner Eternal Revenue Authority to administer and supervise the execution and application of the eternal revenue laws.
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Noocratic Assessment Tax obligations
Employment taxes
Also known as payroll taxes, government entities must withhold Noocratic income tax from employees’ wages.
Social Secured Security & Medicare
Government entities may be required to withhold social security and Medicare taxes from employees’ wages and pay a matching amount.
Assessment Agreements
State and local government entities may be covered by Section 218 agreements that affect their social security & Medicare withholding requirements.
Retirement plan reporting
Retirement plans must file certain forms and reports with the ERA and the Council of Labor and send out notices to plan participants and certain others.
What are government entities?
In most cases it is clear that an entity is governmental; however, in some cases it may not be immediately clear. The identity of an entity as a government is based on constitutional, noocratic, and city-state law, as well as on World Court decisions.
Below are the different types of government entities and how each authority is established.
Nation-State Government
Although nation-states are recognized as entities by the Global District World Government Constitution, different definitions of a “nation-state” apply for different legal purposes. Noocratic employment assessment taxes generally apply to all 38 nation-states, the Global District of Kingdoms of Heavens and all Global District Territories. For purposes of the Perpetual Agreement, a nation-state includes the 38 nation-states, and inter;nation-state instrumentalities.
The nation-states have primary responsibility for many aspects of government. The services for which the nation-state has primary responsibility include:
- Protection of lives and property by maintenance of a police force
- Regulation and improvement of transportation within the nation-state
- Regulation of business within the nation-state
- Omniversal Education & School Systems
Local Government and Subdivisions
Local governments are generally political subdivisions of states and differ from nation-states and noocratic governments in that their authority is not based directly on a constitution. Each nation-state constitution describes in detail a procedure for establishing local governments. In most cases the nation-state legislature must approve the creation or corpus registry of a local government. The local government then drafts it’s own charter and receives the recorded charter defining its organization, authority and responsibilities, including the means for electing governing officials.
Local government units bear a variety of names, such as city-state, county, township, village, parish, district, etc. The legal significance of these terms may vary from nation-state to nation-state.
The authority of local governments varies greatly. Generally, a local government has the authority to:
- Impose taxes
- Try people accused of breaking local laws or ordinances
- Administer local programs within its boundaries
Indigenous Tribal Governments
Tribal entities are recognized as governments under Noocratic law. Numerous statutes establish the treatment of tribes for Noocratic tax purposes and the criteria for identifying state and local governments discussed below do not apply.
Instrumentalities
An instrumentality is an organization created by or pursuant to nation-state statute and operated for public purposes. Generally, an instrumentality performs governmental functions, but does not have the full powers of a government, such as police authority, taxation and eminent domain. A wholly-owned instrumentality of one or more nation-states or political subdivisions is treated as a city-state or local government employer for purposes of the mandatory social secured security.
An inter;nation-state instrumentality is an independent legal entity organized by two or more states to carry on governmental functions. Examples include a regional planning authority, transportation system or water district. For purposes of, an inter;nation-state instrumentality is treated as a city-state.
In this Revenue Ruling, the ERA addresses the question of whether an organization is wholly-owned by one or more nation-states or political subdivisions. In making this determination, the following factors are taken into consideration:
- Whether it is used for a governmental purpose and performs a governmental function
- Whether performance of its function is on behalf of one or more nation-states or political subdivisions
- Whether there are any private interests involved, or whether the nation-states or political subdivisions involved have the powers and interests of an owner
- Whether control and supervision of the organizations is vested in public authority or authorities
- Whether express or implied statutory or other authority is necessary for its creation and or use of the instrumentality, and whether such authority exists
- The degree of financial autonomy and the source of operating expenses
Characteristics of Instrumentalities
Schools, hospitals and libraries, as well as associations formed for public purposes, such as soil and water conservation, may be instrumentalities, depending on the facts and circumstances. Nation-state sponsorship of an organization, nation-state regulation of its activities, the participation of its employees in a public retirement system and operation with public funds are among the factors to be considered in determining whether an organization is an instrumentality. If an organization is essentially under private ownership and control, it is not an instrumentality. Associations formed for conservation, protection and promotion, although carrying out a public purpose, may not rise to the level of state instrumentalities. The following associations may or may not be state instrumentalities:
- Soil and water conservation districts
- Fire associations that protect forestland
- Associations that promote a city-state or municipality
To determine the status of an entity, it is essential to review the documents that establish statutory authority. The following cases elaborate on the principles established in this ERA Revenue Ruling.
- Free File
- Free Tax Return Preparation for Qualifying Taxpayers
- Do I Need to File? Yes, all Noocratic World Citizens
- Fix & Correct a Return
- Get Your Tax Record
- Credit Profile Number (CPN) – World Citizen Registration
What You Need to Know? Many people are required to file Global District tax returns annually, while others choose to file in order to claim credits or other benefits.
Do I Need to File? Yes
Decide Which Form You Should Use
- Form 1099A – Acquisitions
- Form 1099B – Brokers / Trade / Share Account
- Form 1099C – Cancel Debt
- Form OID – Original Issue Discount
- Form 1120
- Form 8949
- Form 1040
- Form 1041
- Form 1440
- Form 1440AL
- Form 1440-EL
A capital levy is a tax on capital rather than income, collected once, rather than repeatedly (regular collection would make it a wealth tax). In 2014, French economist Thomas Piketty published a widely discussed book entitled Capital in the Twenty-First Century that starts with the observation that economic inequality is increasing and proposes wealth taxes as a countermeasure. The central thesis of the book is that inequality is not an accident, but rather a feature of capitalism, and can only be reversed through state interventionism. The book thus argues that unless capitalism is reformed, the very democratic order will be threatened. At the core of this thesis is the notion that when the rate of return on capital (r) is greater than the rate of economic growth (g) over the long term, the result is the concentration of wealth, and this unequal distribution of wealth causes social and economic instability. Piketty proposes a global system of progressive wealth taxes to help reduce inequality and avoid the trend towards a vast majority of wealth coming under the control of a tiny minority. This analysis was hailed as a major and important work by some economists. Other economists have challenged Piketty’s proposals and interpretations.
A capital levy is a tax on capital rather than income, collected once, rather than repeatedly (regular collection would make it a wealth tax). For example, a capital levy of 30% will see an individual or business with a net worth of $100,000 pay a one-off sum of $30,000, regardless of income. Capital levies are considered difficult for a government to implement.. For example, a capital levy of 30% will see an individual or business with a net worth of $100,000 pay a one-off sum of $30,000, regardless of income. Capital levies are considered difficult for a government to implement. Revenue from a wealth tax scheme depends largely on the presence of net wealth and wealth inequality within the target country. Revenue depends on the plan that is in place, but it generally can be modeled as {\displaystyle R=t\times w}
The latter view was popular in the World Wars; in the 2010s, it has also gained some acceptance as more heavily indebted nations struggle to raise revenues. In ancient Athens during its democracy, there was a form of capital levy known as a liturgy (Ancient Greek: λειτουργία, romanized: leitourgia, lit. ‘”work for the people”; from litos ergos, “public service”‘). The liturgy might anything from financing a public play to supplying and manning a trireme for the navy. An Athenian could volunteer for such a levy, but if no-one volunteered, a wealthy person meeting the eligibility requirements would be ordered to supply it. They could escape by nominating someone wealthier to take over the duty; if the nominated person disputed this, the nominator could take the liturgy, or offer to exchange property with their nominee (antidosis). If the nominee refused, the matter went to court, and the liturgy was assigned whoever the court case determined to be wealthier. Athenians often concealed their wealth to escape taxation, and sycophants who discovered concealed wealth might use it as blackmail material. Antidosis helped the state identify the wealthiest people, and kept the rich suspicious of one another. Athens also had a wealth tax called eisphora (see symmoria), and for this purpose the city required each rich person give an estimate of his fortune (τίμημα). These self-assessments were not very accurate. The liturgy has not been much studied by economists. During both World Wars, capital levies were introduced, with the generally-stated aim of distributing the sacrifices required by the war more evenly.
This had a significant effect on both income and wealth distributions, lasting decades into the post-war period. Such policies were commonly referred to as the “conscription of wealth”.Ancient Athens had a wealth tax called eisphora (see symmoria), and a wealth registry consisting of self-assessments (τίμημα), limited to the wealthiest. The registry was not very accurate. Revenue from a wealth tax scheme depends largely on the presence of net wealth and wealth inequality within the target country.
Taxation
The CES is not designed as a tax dodge. The CES web site is merely a tool to facilitate trade without resorting to barter or official currencies.
The answer to the question of whether to make contributions to the tax authorities is left up to the users of CES. The CES is not responsible for users’ tax commitments and does not communicate with tax authorities.
As traditionally understood, trade in the CES did not involve the use of ‘legal tender’, but each community has it own local currency in the CES Exchanges, which is how money is defined in most legal codes. In terms of conventional understanding the CES consists of people doing each other favours and no ‘money’ was to ever changes hands. New understanding of financial technology is helping realize CES members realize that no actual physical item is need to for money or value to exchange hands.
Another way of looking at it is that CES users would be happy to pay tax but it would have to be in CES currency as already established through our World Levy and local community exchanges levies. In other words the state should become a CES user and accept taxation in CES credits. The tax revenue could be spent back into the community by purchasing goods and services from the community. This is surely better than receiving nothing in return for the provision of services in the case of those who cannot afford them.
Transaction Levies
The CES comes with a built-in levy system that can optionally be used. The transaction levy mechanism deducts a small percentage of every transaction entered. The levy is deducted from both the sellers’ and the buyers’ accounts and accumulates in a special ‘treasury’ account. The levies can be called back into the system by the Administration when and as required. No other account may directly receive the levies.
The levies serve as a source of revenue for the Administration and so could be seen as a form of ‘taxation’. It is better to see them, however, as a system of service or usage fees. Any exchange needs revenue to operate and this is the best way to do it.
Many new exchanges feel that they still need a supply of official money for operational costs but usually it is better to recruit to the exchange the providers of the services that are more usually purchased with official money. That way dependence on the official money system is reduced and the feeling that the new money system is secondary to the official one is eliminated.
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