(Current version valid from November 24, 2017)

Obligatory Taxes and Fees collected by the Empress' Office from Womanians are intended to finance the running of the state administration and the development of the Womania Empire.

According to the Basic Principles of the Womania Empire, where the duty of men is to care for the welfare and comfort of Women, all Lady-Citizens are exempted from paying the taxes and fees.

Lady-Citizen of Womania Empire must not be bothered by a duty that men can fulfill - and must - with pleasure.

However, every Lady-Citizen has right to pay any Tax or statutory Fee voluntarily.

Properly paid taxes or fees guarantee to every Womanian, among other things, free access to all areas of the Womania Empire website which are (or will be) otherwise not accessible and have to be paid by other persons and subjects for access.

1. This Law determines all features and requirements regarding taxes and fees paid by the Womania Empire Nationals (hereinafter Womanians) to the Womania Empire (hereinafter W.E.)
2. Every Womanian, as defined in Law on Nationality, except Lady-Citizens, is obliged to pay Taxes and Fees, in certain perion, set by this Law and related regulations, such as the Official Womania Empire Price List
3. Late payment of the Tax or Fee may be considered a criminal offense
4. Failure to pay the Tax or Fee within the additional time may be reason to cancel the Womania Status of person or subject who was overdue.
5. Administrator of the Taxes and Fees described in this Law is the Empress' Office

1. Every Citizen of Womania Empire is obliged to pay the annual Citizenship Tax
2. Citizenship Tax is due at latest on the last day of the year for the upcoming year
3. For the first year of Citizenship, the Citizen is obliged to pay a proportional part of the Tax
4. In the case of Citizenship termination from any reason, the surplus of already paid tax is not refunded and is forfeited in favor of the Womania Empire

1. Every Member of Womania Empire is obliged to pay the annual Membership Tax
2. Membership Tax is due at latest on the last day of the year for the upcoming year
3. For the first year of Membership, the Member is obliged to pay a proportional part of the Tax
4. In the case of Membership termination from any reason, the surplus of already paid tax is not refunded and is forfeited in favor of the Womania Empire

1. The Castle Tax is one of the means of obtaining funds for the future seat of Womania Empire, in accordance with the Empress Decree No.2 / 2017 (W.E.Castle Fund)
2. Revenue from the Castle Tax is intended for the Womania Empire Castle Fund
3. Every Womanian is obliged to pay the Castle Tax except the Lady-Citizens
4. In contrast to other statutory Taxes and Fees, the Castle Tax can be paid semi-annually on the 31.12. and 30.6. for the period of following 6 months
5. Any other donations made by the tax payer in favor of the W.E.Castle Fund do not reduce in any way the amount of the obligatory Castle Tax

1. Every State slave of Womania Empire is obliged to pay an annual registration Fee to the Imperial Registry of Slaves
2. This Fee is due at latest on the last day of the year for the upcoming year
3. For the first year of slavery, the State Slave is obliged to pay a proportional part of the Fee
4. In the case of slavery abolishment from any reason, the surplus of the already paid fee will not be refunded and is forfeited in favor of the Womania Empire

1. Every Private Registered slave is obliged to pay an annual registration Fee to the Imperial Registry of Slaves
2. This Fee is due at latest on the last day of the year for the upcoming year
3. For the first year of slavery, the Private Registered slave is obliged to pay a proportional part of the Fee
4. In the case of Private Registered slave status termination from any reason, the surplus of the already paid fee will not be refunded and is forfeited in favor of the Womania Empire

1. Obligatory annual Taxes and Fees for Womanians are due no later than the last calendar day of the year for the upcoming year
2. Due date is the day when the amount is credited in favor of the Womania Empire
3. Every Womanian will receive a notice at least 30 days prior to the expiration of the payment, to pay a Tax or Fee by e-mail and / or via a message on Her / his personal page on the official Womania Empire web site
4. If the tax payer does not receive this notice, he is obliged to notify this fact without delay by e-mail to the Empress' Office
5. If the notice is not delivered, it is not a reason for a non-payment of the Tax or Fee
6. In the first year after gaining the Womanian Status, a partial amount of the annual Tax or Fee is due within the time specified in the Official Payment Notification from the Empress' Office, which every new Womanian receives in 5 days after gaining a status within the Womania Empire

1. The methods of Tax or Fee payment are set in the Payment Notification from the Empress' Office
2. If payer of the Tax or Fee is not able to pay by any of these methods, he is obliged to contact the Empress' Office immediately by e-mail and agree on an alternative method of payment
3. Inability to pay the Tax or Fee in the manner specified in the Payment Notification is not a reason for non-payment
4. For each payer the Tax or Fee may be covered by another person
5. Every Tax or Fee payment shall be marked in a way to be able to identify what kind of payment it is and for whom

1. Minimum amount of the Tax or Fee is set in the current Official Womania Empire Price List as well as in Payment Notice
2. Every Womanian has right to pay voluntarily the Tax or Fee with a higher amount than it is its legal minimal value
3. Any difference between the minimum and the actual amount paid will not be added to the tax obligation of the payer for the upcoming period
4. In the case of a voluntary increase of the annual Tax or Fee, the Womanian will be rewarded by crediting the EPS to Her / his EPA-account according to the current tariff of positive EPS. This provision will enter into force upon the launch of the Empire Progress Activity program on the Womania Empire website

1. If the payer fails to pay the Tax or Fee within the term specified in § 6 of this Law, he is obliged to pay a penalty for delay
2. The amount of this penalty is 5% from the due amount for every day of the delay
3. The debtor is obliged to pay the penalty after receiption of the payment notice from the Empress' Office

1. If the delay of the obligatory Tax or Fee payment is more than 15 calendar days, the Empress' Office will report the debtor to Authorised Court Lady-Officer for suspicion of committing a particularly serious offense of evasion the tax obligation and notify the Imperial Registry of Womania Stones to block Womania Stones in the debtor's ownership until he has paid his debt
2. If the amount due is not paid by any other means, the Empress' Office is authorized to sell the debtor's Womania Stones and use the profit to cover the debt
3. The Empress' Office is authorised to sell the debtor's blocked Womania Stones to cover its interests if the total value of the debt, including a penalty for delay, reaches the amount of its nominal value
4. The sale of Womania Stones in order to compensate the debt to the W.E. is notified to the debtor in writing
5. After the forced sale of all Womania Stones in the debtor's ownership, the person or subject concerned will lose the status of Womanian according to the relevant provisions in the Law on Nationality and in related regulations
6. If the payment in full amount is made in the meantime period between blocking the debtor's Womania Stones and their forced sale, the Empress' Office will instruct the Imperial Registry of Womania Stones to unblock Womania Stones in the debtor's ownership without delay.

1. Only Womania Empire state slave may be exempt from the obligation of paying the statutory Tax or Fee who:
   1. performs a long-term, unpaid service in the Womania Empire or for a Lady-Citizen of Womania Empire and
   2. has no income sources and
   3. has no property or other assets he can sell to obtain resources which could be used for the payment of his Tax or Fee liability
2. A state slave fulfilling the conditions referring to paragraph 1) may be exempt from his Tax or Fee liability by the Empress only, based on his written request

1. The amount of the mandatory Tax or Fee is reduced in relation to the amount of Womania Stones owned by the taxpayer.
2. For calculating the Tax or Feee for the following year, the amount of Womania Stones owned by taxpayer on the 1st of December of the previous year is decisive.
3. The Tax or Fee reduction is as follows:
   1 Womania Stone - 0%
   2 Womania Stones - 20%
   3 Womania Stones - 30%
   4 Womania Stones - 40%
   5 Womania Stones - 50%
   6 Womania Stones - 60%
   7 Womania Stones - 70%
   8 Womania Stones - 80%
   9 Womania Stones - 90%
   10 and more Womania Stones - 100%

1. This law becomes valid by the date of signature by the Empress of W.E.
2. This law becomes effective by the day of publication on the official website of W.E.

November 24, 2017
PATRICIA I.
Empress of Womania Empire