Committee on Contributions
By its resolution 44/197B, the General Assembly endorsed the revised assessment procedures for non-member States contained in paragraphs 50 to 52 of the report of the Committee on Contributions (A/44/11 and Add.1 and Add.1/Corr.1).
These procedures provide for assessment of contributions on the basis of a flat annual fee at the beginning of each year. The flat annual fee is calculated for each non-member State on the basis of a varying proportion of the applicable rate of assessment, which is applied to the applicable assessment base. The assessment base equals the total net assessment for the United Nations regular budget for the year, adjusted for tax refunds.
By its resolution 58/1 B, the General Assembly endorsed the recommendation of the Committee on Contributions that the flat annual fee percentage should be fixed at 50 per cent of the notional rate of assessment and that further periodic review of the flat annual fee percentage should be suspended.
Assessment of contributions by non-member States towards the expenses of the United Nations for their participation in United Nations activities, per year: