And the ability to negotiate on the payroll levy can mean, for example, that expatriate salaries are excluded from the payroll figure, or that a smaller figure from a previous year is used as the basis of the calculation.

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The AWC asserted that the absence on the summaries of an explanation or the basis for the calculation of the return figures deprived the clients of a sound basis on which to evaluate their returns.

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It is also instrumental in confirming the calculation basis for the launch of practical satellites in the future.

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That's also the basis for his further calculation that reduced swipe fees will translate into a one-time gain of 250, 000 new jobs.

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