Gandhi The Greatest Leaders Of All Time - 1450 Words

Mohandas Karamchand Gandhi was born in Porbandar, India, on October 2, 1869. He was also known as â€Å"Mahatma† which means great soul and he is known as one the greatest leaders of all time. Gandhi was raised in a middle class Hindu family but he lived in a multicultural community meaning he grew up around different people who practiced different faiths and beliefs. His father was a political figure in Porbandar and was the dewan of Rajkot and Bikaner which is a powerful government official. His mother was a very religious woman who practiced Vaishnavism and worshipped the Vishnu God of Hindu. She was known to go on fasts for extended periods of time throughout her life. She was also heavily influenced by Jainism which is focused heavy on†¦show more content†¦This promise would eventually lead to him to becoming a devout and strong vegetarian. Gandhi found people who were also into fasting and were vegetarians this made it easier for him to commit to the promise. As a child Gandhi always had respect for other religions and wanted to learn as much about each. He read books on western philosophy, the Bible and other religious works. All of these text had a strong influence on Gandhi s values, to be accepting of other religions as well as his own. College was his first time reading the bible and also his first time reading the Bhagavad-Gita, which is one of the greatest works of his own Hindu religion. His college days were meant to be about getting his degree and completing school which he did but there was a greater picture achieving that he dealt with his personal and moral issues with his faith rather than his studies even though he completed it in three years. He believed that religion was full of rituals he tried to get rid of the rituals as much as possible. To Gandhi religion was a human institution made by human ingenuity to solve practical affairs as well as spiritual matters. Upon completing school and getting his degree and passing th e bar to become a barrister Gandhi was eager to return home to his wife, kids and mother. The home coming wasn’t what he expected as his mother had passed away while he was in London. His family kept the news from him

Essay on Theories of Crime and Criminal Activity - 1488 Words

Theories of Crime and Criminal Activity Every theory of crime has at least 2-3 meta-theoretical levels above it. The fundamental issues are usually addressed at the approach level, and are often called the assumptions, or starting points, of a theory, although the term assumptions more strictly refers to the background or domain boundaries one can draw generalizations about. Above the approach level is the Perspective level, the largest unit of agreement within a scientific community, and in fact, the names for the scientific disciplines. Perspectives are sometimes called paradigms or viewpoints, although some people use the term paradigm to refer to untestable ideologies such as: (1) rational choice; (2) pathogenesis; (3) labeling;†¦show more content†¦The theorists creativity is based on what are called constructs (images, ideas, or new words in the theorists head), and the art of theory onstruction is the translation of constructs into concepts. The notion that concepts always deal with something observable or something that can be experimented upon is called empiricism. Criminological Theories of Crime General Classical Rational Choice Deterrence Positivist Routine Activities Individual Trait Labeling Reintegrative Shaming Social Disorganization Critical Differential Association Social Learning Subcultural Peacemaking Anomie Institutional-Anomie Feminism General Strain Developmental Life Course Control General Theory of Crime Control Balance Power Control Integrated The Classical and Neo-Classical theories are based upon the ideation of free will and rational choice. This theory occurs when the benefits outweigh the costs—when people pursue self-interest in the absence of effective punishments. They are simplex modules to follow when applying them to the role of individual responsibility. This theory further states that crime is a free-willed choice, that a person is aware of their actions, they are aware of their choice to commit crime. This is the theory of free will and rational thought. For instance, if a man robs a bank with complete mental awareness, he is aware of his actions.Show MoreRelatedRoutine Activity And Situational Crime Prevention Theory1082 Words   |  5 PagesRoutine activity theory states that for a crime to be committed, three important factors need to be present including: a motivated offender, an accessible target, and the absence of a capable guardian against a violation. Marcus Felson and Lawrence E. Cohen intro duced the routine activity theory in 1979, where they believed that an individual who has these three characteristics gives them a greater possibility of committing a crime. Moreover, situational crime prevention is known as strategies ofRead MoreCriminial Acts and Choices848 Words   |  4 PagesCriminal Acts and Choices Victoria Hopkins University of Phoenix Society uses common models to determine what a criminal act is. The Justice System has two models: Consensus Model and Conflict Model. The consensus model is used by the Criminal Justice System (CJS) and it shows that the majority of society shares the same values and beliefs. This model works on the assumption that when people form as a society they will have the same morals and beliefs. They come to an agreement of what areRead MoreSocial Disorganization Theory And Differential Association Theory1380 Words   |  6 Pagesare a variety of theories that have been proposed both at a macro and micro level in order to explain juvenile crime. The different theories that have been proposed are Social Disorganization theory, Differential Social Organization theory, Social Control theory and Differential Association theory. In order for people to determine which of the proposed theory is more valid, one must be able to answer the question of what inspires the juveniles to be involved in c riminal activities . One must seekRead MoreTheory And Practice Of Crime Prevention1565 Words   |  7 Pages Activity Space Michael Pace University of Cincinnati Theory and Practice of Crime Prevention CJ 7070 Dr. Pamela Wilcox October 21, 2015â€Æ' Introduction Crime events have the propensity of occurring in our daily routine activities. In order for a crime event to occur there must be three elements: a motivated offender, a potential target or victim, and lack of guardianship (Wilcox, 2015). Evaluating my own activity space, I was able to determine my nodes and paths. By analyzing my nodes andRead MoreCrime Thoeries Essay716 Words   |  3 PagesCrime Theories Kristyn Irene Hope Seiler Information Technology in Criminal Justice – CIS170 Strayer University Professor Carmen J. Flores November 5, 2012 There are many different theories when it comes to digital crime. Some of the theories are the choice theory, the deterrence theory, the psychological theory, the strain theory and the routine activities theory. In this paper I will discuss the one theory to be the cause of digital crime, why the theory chosen could be recognizedRead MoreDigital Crime Theory And The Psychoanalytic Theory1017 Words   |  5 PagesDigital Crime Theories The society of today has reached the verge of a technological revolution with nearly all individuals and most businesses becoming very dependent on computers and networks, due to the advances in telecommunications and computers, to perform daily activities. (Hafner, K. et.al., 1995). The haste to clasp this new technology has led to unveiling of a new line of criminals and criminal activities, commonly referred as hackers and hacking respectively. For us to understand the criminalRead MoreTheories on Crime1253 Words   |  5 PagesTheories on Crime: The field of criminology is basically described as the study of crime through which the causes, prevention, and correction of offenses are examined. While this process can be extremely difficult, especially for students, the analysis of the causes of crime is significant to sociology and criminology. The difficulties associated with the study of crime originate from the numerous challenges in developing theories that explain human behavior. In relation to crime, human behaviorRead MoreI.What Is A Theory?. 1.Criminology Is The Scientific Study1600 Words   |  7 PagesWhat is a theory? 1. Criminology is the scientific study of crime and the causes of criminal behavior. a. Correlation and Cause: Correlation is the relationship between two variables that tend to move in the same direction. Causation is the relationship in which a change in one variable creates a recognizable change in another variable. For example, many criminals are drug abusers but drug abuse does not cause crime because not everyone who abuses drugs is a criminal. b. The Role of Theory: CriminologistsRead MoreContemporary Utilization Of Classical Perspective1575 Words   |  7 PagesDeterrence theory, rational choice theory, routine activities theory, and lifestyle theory will be explained and defined thoroughly detailing each theory and provide a historical background, theorist(s) involved, prior literature, scientific methods, results, personal opinions, and policy implications for each theory. These theories are still being utilized in law enforcement in present day enforcement of laws and policies and this paper will describe an in-depth explanation of the theories. CrimeRead MoreThe Classical School Of Thought889 Words   |  4 Pagesreasons behind criminal behavior. Theorists during the Enlightenment Period dismissed the preconceived notions that deviant behavior was the result of supernatural causes and ushered in an era that highlighted criminality as a rational choice decided by a person’s own free will. The idea of rational choice led to the development of the Classical school of thought, which sought to deter and prevent crime by making the fear of punishment worse than the gratification attained from crime. However, while

Another Andrew Jackson Essay Example For Students

Another Andrew Jackson Essay Andrew Jackson, theseventh president of the United states, was born on March15, 1767, in the Waxhaw settlement on the western frontierof South Carolina. Jackson was orphaned at the age of 14and was brought up by his uncle. Jackson was born into apoor family. When his parents died, he went to live with hisUncle, who was a wealthy slave and land owner. As a result,Jackson moved among wealthy people and propertyowners, who monopolized the prestige and political influencein the back country. So now he could see what the differentlives between the rich and the poor, he became reallypopular by the common people and also was consideredpart of the political movement and he led what was know asthe Jacksonian Democracy. He could see that the wealthywere huge land owners or industrialized families, and thepoor families were small farmers. Jackson was the type whowanted the land to be all American. Dealing with the NativeAmerican policy, he forcibly removed southern tribes fromlands guaranteed then by federal treaties and the UnitedStates Supreme Court decisions. Doing this gave him greatpower and led the United States to a bigger nation, but whatdoes that say about the United States words. Because ofthem, the Indians could not trust them any more. Jacksonwas also against slavery. Even Modern historians observethat Jackson was a large slave owner and that his party wasthe enemy of free blacks and their rights. He was so againstAfrican Americans, they denied anti-slavery pamphlets in theUnited States Postal Service. I think the reason that he likedslavery so much was because that his Uncle was a largeslave owner and he found that they are very useful and couldhelp make money a whole lot faster and cheaper then regularlabor. If Jackson was against slavery, I feel that the Slaveryissue would have ended a lot faster then it did in theAmerican History. Jackson did do a lot for the country andalso made the common people feel like they have a place intoday society. If it was just rich people running the country,the rich people would do just what was good for them andnot for everyone. That way, the poor people have a chancein the society that was so hard to control. Slavery was notcooled down during his presidency, but it did not get worseat least. Jackson showed a strong presidency during his termand lead America in a good direction to follow. SometimesAmerica needs a change in Rich vs Poor presidents.Bibliography 1)Future Vision Multimedia Infopedia 1)TheInternet 3)New Multimedia EncyclopediaHistory

The Impact of Firs Reforms on Tax Collection free essay sample

Thus, it has been stated that the importance of taxation lies primarily in its ability to raise capital for the development and growth of the economy and also in assisting the regulation of the consumption pattern, resulting in economic stabilization and effective redistribution of income (ICAN, 2009). The Nigerian tax system takes after the political structure of the country. As we have three (3) tiers of government (Federal, State and Local Government), we also have a distinct tax administration at each tier of government with the joint tax board playing an overarching supervisory role. The Joint Tax Board (JTB) is an off shoot of the Income Tax Management Act (ITMA) 1961 with the main objective of bringing uniformity in the administration of the various regional tax administrations. The Joint Tax Board was established under section 86 of the personal Income Tax Act Cap p. 8 LFN 2004. The section provides that the chairman of the JTB shall be the chairman of the Federal Board of Inland Revenue (Amawhe A. We will write a custom essay sample on The Impact of Firs Reforms on Tax Collection or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page S, 2010). The administration of taxation on the profits of incorporate companies is vested in the Federal Inland Revenue service (FIRS) whose management board is known as the Federal Board of Inland Revenue (FBIR) (Section 1-3 FIRS establishment Act). The various taxes collected by the FIRS are; (1) Companies Income Tax (2) Withholding Tax on companies, resident of Federal capital territory, Abuja and non-resident individuals (3) Petroleum Profit Tax (4) Value Added Tax (5) Education Tax 6) Capital Gains Tax on residents of the Federal capital territory, Abuja, bodies corporate and non-resident individuals (7) Stamp Duties on bodies corporate and residents of the Federal capital territory, Abuja (8) Personal Income Tax in respect of:- * Members of the Armed Forces of the Federation * Members of the Nigerian Police Force * Residents of the Federal capital Territory, Abuja and * Staff of the ministry of foreign affairs and non-resident individuals. (9) National Information Technology Development Levy Value added tax as one of the taxes collected by the FIRS is an area of taxation that has high prospects of improving the internally generated revenue of the Nigerian government. The VAT system in Nigeria started with acceptance of the recommendation of a study group on indirect taxation in November 1991. The decision to accept the recommendation was made public in the 1992 budget speech of the Head of State. This resulted in setting up the modified value-added tax (MVAT) committee on 1st June, 1992 as recommended by the study group. The introduction of VAT in Nigeria through Decree 102 of 1993 marks the phasing out for the Sales Tax Decree No. 7 of 1986. The Decree took effect on 1st December, 1993 but administrative arrangement, involving for tax purpose commenced January, 1994. Value Added Tax is a tax on the supply of goods and services which is eventually born by the final consumers but collected at each stage of production and distribution chain. The introduction of VAT made government reasoned that, it will be virtually impossible to evade tax (Olatunji, O. C. , 2009). The reforms of the various taxes collectible at the Federal level in Nigeria have been a key component of the economic reforms implemented from the second half of 2986. The reforms that characterized the taxes have been undertaken as part of the overall programme of making the public sector and its activities more efficient and growth-promoting across sectors of the economy (Olopoenia et al). As nearly all the taxes at the federal level have undergone one reform r the other especially in the area of structure, there is a need to ask whether the reforms have increase the tax revenue collected by the Federal Inland Revenue Service.

The Evolution of Chil Custody Arrangements Essays

The Evolution of Chil Custody Arrangements Essays The Evolution of Chil Custody Arrangements Essay The Evolution of Chil Custody Arrangements Essay The Evolution of Child Custody Arrangements Heather Gibson Southern New Hampshire University When a family splits, separates, divorces or a child is born out of wed lock for whatever reason one of the most difficult decisions to make are custody arrangements. Over the years the government has shifted its views from the child’s mother being the best fir for primary custody to â€Å"the best interest† of the child. What’s in the best interest of the child consists of both tangible and non-tangible things. The necessities include the ability to provide food, shelter and a a safe environment are important but also the stability of the parent psychologically and their mental health also begins to become part of the importance to the child. The person who has legal custody over a child is the person who makes import decisions in the child’s life. The determination of who should have custody in a child custody battle has become highly problematic over the years. Maternal preference was given as the best fit for the child. The mother was deemed more nurturing and caring as a parent. The United States held this idea for many years. In the world around them women were fighting for equal rights and in turn making men equal in the work force as well as a parent. The increase of divorces in the mid 1900’s and women going in the workforce led to the courts deciding what was in the best interest of the child rather than who was more motherly and nurturing. Another change that came about was the idea of joint custody, rather than sole custody. Today child custody can be as simple as two parents making the decision to share custody or on the opposite end the legal batter of who’s the better parent. Forensic psychologists help in informing the judge of who (unbiased) is the better parent or if joint custody would work out for the best interest of the child. They go through different competency evaluations, may visit the home or investigate further to determine custody. Although it seems women are still chosen as the better parent trend have shifted and men have a better chance at sole custody. Another evolution that has evolved is the familiarization of gay rights as parents. It is still unclear as it is emerging but it is food for thought.

Tiempo máximo de estancia permitido en Estados Unidos

Tiempo mximo de estancia permitido en Estados Unidos Para evitar problemas migratorios muy serios es necesario saber y respetar el tiempo mximo de estancia legal permitido en Estados Unidos. En realidad, el monto de la estadà ­a legal depende de varios factores, como por ejemplo, tipo de visa. En este artà ­culo se informa sobre la cantidad de tiempo que un extranjero con visa de no inmigrante puede quedarse legalmente en Estados Unidos, segà ºn los casos –turista, estudiante, intercambio, trabajo o inversià ³n–. Tambià ©n se informa sobre lo que se conoce como periodo de gracia  y cà ³mo afecta a la estadà ­a legal la extensià ³n o los cambios de visa realizados desde dentro de Estados Unidos. Por supuesto, los extranjeros con una tarjeta de residencia pueden permanecer en el paà ­s el tiempo que quieran. Es ms, estn obligados a vivir en el paà ­s y sà ³lo pueden ausentarse para viajar a otro por tiempo limitado. Tiempo que turistas pueden quedarse legalmente en EE.UU. Para el caso de los turistas hay respuestas diferentes segà ºn el documento que se ha utilizado para ingresar al paà ­s. Adems surge la duda sobre si conviene agotar el tiempo permitido o es ms aconsejable salir antes.   Un primer caso es el de los turistas que ingresan a Estados Unidos sin visa. Los ciudadanos de 38 paà ­ses pueden ingresar a los Estados Unidos sin visa, si lo hacen como turistas o para un asunto de negocios. Si llegan por avià ³n o barco necesitan solicitar antes una autorizacià ³n electrà ³nica que se conoce como ESTA. Para las personas que estn en esta situacià ³n el tiempo mximo de estadà ­a es de 90 dà ­as. No hay excepcià ³n. Tampoco es posible pedir una extensià ³n. Asimismo tampoco funciona salirse a un paà ­s fronterizo, como Canad o Mà ©xico, con la idea de ganar otros 90 dà ­as.   Si se sale a uno de esos paà ­ses, se reingresa con el mismo periodo de tiempo que ya se tenà ­a, sin que se inicie otro nuevo y si ya est agotado el oficial del paso migratorio puede denegar la entrada por considerar que se est jugando con los là ­mites legales de estancia. Un segundo caso es el de los turistas que ingresan a Estados Unidos con una visa lser, tambià ©n conocida como tarjeta de cruce. Pueden tenerla los mexicanos o los ciudadanos de otros paà ­ses que residen legalmente junto a la frontera entre Mà ©xico y Estados Unidos. Las lser tienen sus propias reglas para solicitarlas, millas que se puede ingresar en el paà ­s y tiempo de estadà ­a.  Como norma general, con la visa lser sà ³lo se puede permanecer en Estados Unidos un mximo de 30 dà ­as. Si se desea ingresar por ms tiempo solicitar el permiso I-94 en el paso fronterizo. Por à ºltimo, est el caso de los turistas que ingresan a Estados Unidos con visa de turista, tambià ©n conocida en algunos paà ­ses como de placer o de paseo o como B2 o la combinada B1/B2. El tiempo mximo de estadà ­a lo fija el oficial de la CBP en el puesto fronterizo terrestre, puerto o aeropuerto.   Aunque es muy comà ºn que se permita el ingreso por 180 dà ­as, eso no es siempre asà ­ y puede ser por mucho menos. Este dato hay que tenerlo claro. Y si no se sabe, consultar el registro de ingreso y salida en la pgina de la CBP. Asimismo, no se debe confundir jams el tiempo de autorizacià ³n para permanecer legalmente en Estados Unidos con la fecha de expiracià ³n de la visa, ya que son dos cosas muy distintas.   Conveniencia de quedarse en EEUU todo el tiempo autorizado Frecuentemente los turistas se plantean si es buena idea permanecer en Estados Unidos hasta agotar el plazo legal de estancia. Lamentablemente, a esa pregunta no hay una respuesta à ºnica, ya que va a depender del caso de cada uno. Lo importante es que el oficial de inmigracià ³n en el punto de ingreso a los Estados Unidos no tenga ninguna razà ³n para sospechar que la estancia en el paà ­s ha sido o va a ser por motivos distintos al turismo. Hay que evitar dar la impresià ³n de que se estn desarrollando actividades no permitidas con la visa, como por ejemplo estudiar, trabajar o, simplemente, residir. Antes de quedarse ms tiempo del permitido es necesario saber las consecuencias, ya que pueden ser muy serias. Asimismo, conviene saber con quà © frecuencia se puede ingresar al paà ­s para evitar ser parado por las autoridades migratorias y ser regresado al paà ­s de origen. Cunto tiempo se puede permanecer en USA con la visa J-1 Las visas J-1 de intercambio comprenden una gran variedad de programas. La regla general para las personas que tienen estas visas es que se pueden ingresar a Estados Unidos un mximo de 30 dà ­as antes de iniciar el programa y se pueden quedar durante la duracià ³n regular del mismo, que est seà ±alado en el DS 2019.   Una vez que se termina se tienen 30 dà ­as de periodo de gracia para dejar Estados Unidos. Durante ese mes se puede viajar, si asà ­ se desea, pero no se puede seguir participando en ninguna actividad relacionada con el programa.   Estas reglas aplican tambià ©n a los familiares de las personas con visas J-1 y que estn en USA como dependientes. Tiempo de permanencia visas F-1 y M-1 de estudiante Con cualquiera de estas dos visas de estudiante se puede ingresar a Estados Unidos un mximo de 30 dà ­as antes al comienzo del programa. Sin embargo siguen reglas distintas para el periodo de gracia. Los titulares de visas M-1 deben salir del paà ­s en un mximo de 30 dà ­as desde la finalizacià ³n regular del programa mientras que los de la F-1 tienen un mximo de 60 dà ­as desde la fecha de finalizacià ³n regular del programa. Tiempo de permanencia para los titulares de visas H En esta categorà ­a entran las H-1B para profesionales y modelos, las H-2A para agricultura, las H-2B para trabajos temporeros no agrà ­colas, las H-3 para formacià ³n profesional y las H-4 para familiares de los titulares de otras visa H y que estn en Estados Unidos como acompaà ±antes. Todas estas personas pueden ingresar a Estados Unidos un mximo de 10 dà ­as antes de comenzar su trabajo y el periodo de gracia para permanecer en el paà ­s una vez que se acaba el trabajo es de 10 dà ­as. Incrementar el tiempo que se puede permanecer legalmente Si se ha ingresado con una visa no inmigrante es posible solicitar una extensià ³n de la estadà ­a o un cambio a otro tipo de visa no inmigrante, como por ejemplo, un turista pasarse a estudiante.   Si la fecha de la estancia autorizada llega a su fin antes que la aprobacià ³n de la extensià ³n se considera que no hay problema siempre y cuando la peticià ³n se hubiera realizado de buena fe.   Si se ha ingresado con visa, se ha pedido extensià ³n y no es aprobada, entonces con carcter general se conceden 30 dà ­as para salir de Estados Unidos. Los dà ­as se cuentan a partir de la fecha que aparece en la carta en la que se notifica la denegacià ³n. Pero hay que tener en cuenta que cada caso es un mundo, y que en la carta se puede notificar un periodo ms corto, que es el que habrà ­a que respetar. Sin embargo, un caso muy distinto al anterior es el de las personas que ingresaron sin visa como turistas o para hacer negocios por pertenecer a los paà ­ses del Visa Waiver Program. Estos extranjeros no pueden bajo ninguna circunstancia extender la estadà ­a ni solicitar ningà ºn tipo de visa mientras estn presentes en Estados Unidos. Si bien en casos muy concretos podrà ­an quedarse mediante un ajuste de estatus como por ejemplo en los casos de matrimonio con ciudadano y cumpliendo todos los requisitos. Pero son casos muy delicados y es siempre aconsejable asesorarse con un buen abogado de inmigracià ³n.  Finalmente,  en algunos casos muy especà ­ficos es posible pedir una restauracià ³n de estatus que es lo que se conoce por la expresià ³n del latà ­n nunc pro tunc. A tener en cuenta cuando se est en un periodo de gracia Hay que pensarlo dos veces antes de salir de USA y volver a ingresar, ya que puede suceder que no se permita el regreso. Quà © sucede cuando se sobrepasatiempo mximo de estancia Quedarse ms tiempo del permitido tiene importantes consecuencias migratorias que conviene no ignorar, asà ­ sea por sà ³lo un dà ­a el exceso. Lo primero, es que la persona se coloca en situacià ³n de indocumentada y, por lo tanto, puede ser detenida y dependiendo de las circunstancias de cada caso, puede ser expulsada o deportada. En algunos casos puede ser posible arreglar los papeles, pero en otros la situacià ³n de indocumentado cierra esa posibilidad por lo que antes de hacerlo conviene informarse bien con un abogado de migracià ³n reputado. Adems, la visa serà ­a revocada ya que es una de las causas de cancelacià ³n de la visa. En el caso de haber ingresado como turista sin visa por ser de un paà ­s del Programa de Exencià ³n de visados, se pierde ese privilegio. Finalmente, es posible incurrir en el castigo de los 3 y de los 10 aà ±os que podrà ­a complicar enormemente el regreso a Estados Unidos. Puntos clave Los turistas sin visa pueden permanecer 90 dà ­as, sin cambios ni extensià ³nLos turistas con visa B2, generalmente 180 dà ­as, pero verificar con el I-94Los estudiantes con visa F-1 y derivadas: 60 dà ­as desde fin de programaEstudiantes con visa M-1 y derivadas: 30 dà ­as desde fin de programaPrograma de intercambio J-1 y derivadas: 30 dà ­as desde el fin del programaVisas de trabajo H y derivadas: cuanto antes, mximo 10 dà ­as desde fin de trabajo Este es un artà ­culo informativo. No es asesorà ­a para ningà ºn caso concreto.

Evaluating training, development and learning and their importance at Assignment

Evaluating training, development and learning and their importance at work - Assignment Example or effective and competent employees who can innovative and sustain those innovations through their abilities and respond to the changing environment in a favorable manner. As such, training and development form the cornerstone of success for both the employee’s and the organization’s career. Training in simple words is a tool which aims at enhancing the current knowledge, skill set, abilities and competencies of people to achieve some specific outcomes. Built around specific result expectation, it takes the form of an organized activity with structured and successive stages in between which tend to impart technical, managerial, and inter-personal and such other know-how to the employees. Overall, such skills enable a candidate to better his /her performance through careful decision making and analysis capabilities. In the words of Flippo, â€Å"training is the act of increasing the knowledge and skills of an employee for doing a particular job†. Planned and strategic training programme at work results in the creation of intellectual capital which often supplies competitive advantage to organizations (Noe 2010). With human resources shifting its focus from traditional to strategic viewpoint, need and rationale for training at work puts on greater numbers. Globalization, competition, productivity, quality, cost effectiveness and a lot more have made the training platform more complicated and urgent too (Blanchard & Thacker 2004:117). The foremost concern is to strike a balance between proactive and reactive training measures to be adopted in response to market forces. Factors creating urgency in the rationale of training are: Technology can spell success or failure for a organization and this depends upon how competent and skilled the workforce is in handling the technology and also getting adapted to the fast paced changes taking place. Globalization rests on the continuous development in technology and it automatically calls for a proportionate increase in

Developing Staffing Plan for an Organization Research Paper

Developing Staffing Plan for an Organization - Research Paper Example An organization may prompt to promote staff from within rather than critically analyzing the needs and consequences to the organization. This strategy might not be effective towards the success of the organization (Bhat & Simon, 2008). Staffing plan enables organizations plan appropriately for the future through identification of current and future staffing requirements. This ensures compliance to the federal and state requirements, as well as assisting organizations in developing and communicating the staffing strategies to the stakeholders. Furthermore, staffing plan is critical in identification of contingency plans, and this addresses the staffing needs based on availability of resources. As a result, an organization can defend and explain the decisions taken when hiring or retrenching the personnel based on objective analysis and proper reasoning complimented by the staffing plan (Budahl, 1970). A staffing plan necessitates transformation of the staffing function to ensure alignment of the human capital to the strategic goals of a company. This enhances utilization of employee, competitive positioning and overall effectiveness.This report presents a website development staffing plan. It covers the literature review, the staff resource; staff assigned roles, resource loading and organizational structure. 2.0. Literature Review From the business point of view, not all staffing positions require full time commitment. Some key functions can be bundled up together to enable a single position cover more than one function. Furthermore, some major functions may be under board committee member or volunteer. Ideally, the staffing plan entails all the staffing needs within a period of 2-3 years. Whenever an opportunity of adding staff arises, the organization response can be quick and assured. The current staff, stakeholders and board members enhances collection of input through which a draft plan can be pulled together within a short duration. Mostly, the drafting process starts by establishing goals and mission of the organization and identification of customer requirements. Identification of customer requirements enhances determination of the kind of staff required as well as determining key functions to keep the organization afloat (Bhat & Simon, 2008). Staffing plan outlines the responsibilities and assignment of various staff to different duties to enhance accountability. This must address the need for any financing or fundraiser. The people enhancing funding should be among the staff. The staffing plan should clearly outline the business objectives. This state the measurable targets on how the business aims must be achieved and sets out the values of the business. This enhances comprehensive understanding of the underlying basis the business actions. Normally, the business objectives reflect the desired financial outcomes. These include the desired profit levels and sales, the growth rates, the amount of generated cash, and the dividends or business value paid to the stakeholders. The objectives can be corporate, functional or unit. Corporate objectives express the relationship of the entire business, and the top management takes

Compare and Contrast Essay Example for Free

Compare and Contrast Essay In the sixteenth century, a group of English protestant who practised a more strictly disciplined Christian lifestyle were named Puritans; they immigrated to Salem also called New England in the purpose to establish a society of their own after suffering from religious persecution in England. Arthur Millers play The Crucible and Celia Reess novel Witch Child are both similar as their story evolve around this same Puritan society of the seventeenth century in Salem, Massachusetts. The restrained and rigid Puritan lifestyle is explored in detail in both texts in which people were expected to work hard and repress their emotions and opinions. The Crucible relates very closely to Witch Child in its portrayal of a main theme within Puritanism: the witchcraft hysteria that marked the early History of America. The first similarity between Witch Child and Crucible is the portrayal of a strict Puritan religion. They were so strict that they accepted every word of the Bible as totally accurate and would not question its interpretation further, an example would be the famous Thou shalt not permit a sorceress to live (2. Moses 22, 17) upon which most of the European witch trials had already been conducted. People were repressed, as entertainment and pleasure were heinous sins in which cosmetics, games, theatres and dancing were all banned. As a result in The Crucible the witchcraft madness begins after Abigail and the girls have been caught dancing in the woods. The same scenario is echoed in Witch Child they practice not just in the forestDeborah and Hannah Vane, Sarah Garner and Elizabeth Denning and others unknown were found in a barn, dancing naked. We notice in both stories a parallel in which woods and forests are associated with witchcraft. This is demonstrated in Witch Child p121: The forest is also the realm of Satan and against him and his forces guns offer no protection This insinuates the wilderness is linked to the darkness thus forest was evil. Colourful clothing was also not allowed, this idea is repeated several times in Witch Child as people were all dressed in the dark sober clothes which mark them as Puritans This suggests puritans valued plainness in religious worship and had a lack of interest in material and artificial things as those were to distract men away from the right path. Another main concept of Puritanism is the theocracy in which their society is governed. The church represents the centre of the community and it is illustrated in both The Crucible and Witch Child. Non-attendance at church was a sin in which the person would be punished and excommunicated, losing all of his property and rights. In The Crucible, Proctor does not attend church as Reverend Hale note[s] that [he is] rarely in the church on Sabbath Day he also questions Proctors way of raising his children as only two are baptized?, and furthermore Proctor is found unable to quote the last commandment which Elizabeth reminds him that it is Adultery, John. All these statement are then held against him as incriminating evidence, whereby he is found suspicious in the Witch trial. Proctor is compared to Marys Grandmother in Witch child who always attended churcheven though she did not believe a word of what was saidshe went every Sundayshe never missed a service Unlike Proctor, Marys grandmother followed the Puritan lifestyle strictly with obedience even if it differed from her beliefs. It is ironic that Marys grandmother is said to be a witch in Witch Child but was still obedient to the puritan society, whereas Proctor is only seeking defence in Abigails false accusations but it is a whores vengeance, and you must see it!; yet both characters ended up accused and executed whether being innocent or not in the witch craft trial. Deep in the psyche of the inhabitants of Puritan society was a stigma surrounding the potential of women to become cohort of the Devil. Sexual prejudice linked witchcraft to females, and specific social circumstances made certain kinds of women particularly liable to witchcraft prosecution. Throughout Witch Child Mary is subjected to rumours in the community for her desire to wander in the forest this is apparent on p149 Such wandering could draw attention. If you were seen with him rumours are also added to her literacy skills and her knowledge on plants and their medicinal or heathen remedy uses. This was unusual to the community as puritans believed women were inferior, weak, and disregarded for their intellectual value mainly because female sexuality was associated with evil, stemming from the biblical depiction of Eve tempting Adam in the Garden of Eden. The sensual power of women was feared since they had the ability to corrupt upstanding Puritan men and leads them into paths of wickedness. Deborah Vane and Abigail William closely relate to each other being the main leaders of the Witchcraft insanity in both Witch Child and The Crucible books. Their motives for such spiteful behaviour were not justified although they had several advantages in being afflicted. The girls, who normally had a very low position in the social order, were able to act in a way that usually would have been unacceptable. Their strange and sometimes even disrespectful behaviour was blamed on the witches who were torturing them and forcing them to do so I danced for the Devil; I saw him, I wrote in his book; I go back to Jesus; I kiss His hand. I saw Sarah Good with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Bishop with the Devil! Seeing Abigails success, the other girls follow suit and with this pattern of hysterical, self-serving accusations, the witch trials get underway as the girls were excused and even pitied. I personally believe it was a way to gain attention, just like Proctor claims in Act 2 p72 Ill tell you whats walking Salem vengeance is walking Salem. We are what we always were in Salem, but now the little crazy children are jangling the keys of the kingdom, and common vengeance writes the law! In fact this whole scenario makes the girls the most powerful persons in Salem at that time, whereas in their normal lives they would not be able to have any perspective of improving their social status in the future. Since the exhibition of their affliction represented the main evidence during the trials, they were able to decide who was going to be accused and whether these persons were going to be executed or not. Whenever a person doubted the veracity of their afflictions or tried to argue with them, they would fall into fits accusing him or her of also being a witch.

Sutton Hoo :: Burial Tradition Traditional Culture Essays

Sutton Hoo Sutton Hoo is an Anglo-Saxon ship burial (also described by some as a grave field) that is located in England in the county of Suffolk. In 1939 a ship was found filled with the war gear and treasure of a Heroic Age English king. This site in which the ship was found is called Sutton Hoo. The ship was found buried in a ditch under a huge mound of earth. Sutton Hoo consists of at least 15 mounds of various sizes. The treasure is believed to have belonged to a king who died somewhere around the year 650. Some of the items found were a sword, shield, a huge gold belt buckle, and other items. The religious belief of the people at that time was that there was an afterlife and that the dead must be buried with all of their possessions so they would be prepared for their next life. That is why there was a need for a very large ship to hold all of the items. The poem Beowulf describes how Scyld, King of the Danes, is buried. Scyld is put onto a ship with his weapons and many treasures, and then the vessel is set off into the sea. This description is similar in detail to the Sutton Hoo ship except for the fact that this ship was buried on land. There was also nobody buried in Sutton Hoo. Because of the new belief in Christianity, the body might have been actually buried separately and Sutton Hoo stood as a sort of memorial or monument for the dead. Sutton Hoo was located on the property of a woman named Mrs. Pretty who wanted to keep the objects for herself. A decision had to be made as to who had the right to the find. It was eventually decided that the items belonged to the woman. Mrs. Pretty died a few years after the find, but she did want the public to be able to enjoy the artifacts and they were given to a British Museum after her death. In all I learned that the Sutton Hoo was a means of respect and tradition among Anglo-Saxon people. This was the people’s way to pay homage for a fallen warrior.

Project Report on Mvat

CONTENT Sr. No. Topics Covered Page No. 1 Section – I Introduction to Value Added Tax. 1 – 12 2 Section – II Value Added Tax in Maharashtra. 13 A. Introduction. B. Registration under Value Added Tax. C. Explaining Value Added Tax. D. Calculating Tax Liability. E. Filing of Return and Paying Tax. F. Records and Accounts. G. Business Audit. H. Appeals. I. Tax Payer Service. J. Recovery, Offences and Penalties. 14 – 16 17 – 21 22 – 27 28 – 36 37 – 44 45 – 48 49 – 51 52 – 56 57 – 61 62 – 66 3 Section – III Appendix. 67 – 69 4 Section – IV Conclusion. 70 5 Section – V Bibliography. 71 WHAT IS Value Added Tax? Value Added Tax is a broad-based commodity tax that is levied at multiple stages of production. The concept is akin to excise duty paid by the manufacturer who, in turn, claims a credit on input taxes paid. Excise duty is on manufacture, while VAT is on sale and both work in the same manner, according to the white paper on VAT released by finance minister Chidambaram. The document was drawn up after all states, barring UP, were prepared to implement VAT from April. It is usually intended to be a tax on consumption, hence the provision of a mechanism enabling producers to offset the tax they have paid on their inputs against that charged on their sales of goods and services. Under VAT revenue is collected throughout the production process without distorting any production decisions. WHY VAT IS PREFERRED OVER SALES TAX? While theoretically the amount of revenue collected through VAT is equivalent to sales tax collections at a similar rate, in practice VAT is likely to generate more revenue for government than sales tax since it is administered on various stages on the production – distribution chain. With sales tax, if final sales are not covered by the tax system e. g. due to difficulty of covering all the retailers, particular commodities may not yield any tax. However, with VAT some revenue would have been collected through taxation of earlier transactions, even if final retailers evade the tax net. There is also in-built pressure for compliance and auditing under VAT since it will be in the interest of all who pay taxes to ensure that their eligibility for tax credits can be demonstrated. VAT is also a fairer tax than sales tax as it minimizes or eliminates the problem of tax cascading, which often occurs with sales tax. These are facilitated by the fact that VAT operates through a credit system so that tax is only applied on value added at each stage in the production – distribution chain. At each intermediate stage credit will be given for taxes paid on purchases to set against taxes due on sales. Only at consumption stage where there are no further transactions will there be no tax credits. Lack of input credit facility in sales tax often results in tax on inputs becoming a cost to businesses which are often passed on to consumers. Sales tax is often applied again to the sales tax element of the cost, thus there is a problem of tax on tax. This is not the case with VAT, which makes it a neutral tax as it provides the least disturbance to patterns of production and the generation and use of income. In addition, the audit trail that exists under the VAT system makes it a more effective tax in administration terms than sales tax as it helps with the verification of VAT amounts declared as due. This is made possible by the fact that one person's output is another's input. As with sales tax imports are treated the same way as local goods while exports are zero- rated to avoid anti-export bias. Notwithstanding the advantages mentioned above, it is worth noting that VAT is a considerably complex tax to administer compared with sales tax. It may be difficult to apply to small companies due to difficulties of record keeping and its coverage in agriculture and the services sector may be limited. To cover the high administration costs, VAT rates of 10-20 per cent are generally recommended. The equity impact of the relatively high rates have been a cause for concern as it is possible that the poor spend relatively high proportions of their incomes on goods subject to VAT. Thus the concept of zero VAT rate on some items has been introduced. Difference between VAT and CST Under the CST Act, the tax is collected at one stage of purchase or sale of goods. Therefore, the burden of the full tax bond is borne by only one dealer, either the first or the last dealer. However, under the VAT system, the tax burden would be shared by all the dealers from first to last. Then, such tax would be passed upon the final consumers. Under the CST Act, the tax is levied at a single point. Under the VAT system, the retailers are not subject to tax except for the retail tax. Under the CST Act, general and specific exemptions are granted on certain goods while VAT does not permit such exemptions. Under the CST law, concessional rates are provided on certain taxes. The VAT regime will do away with such concessions as it would provide the full credit on the tax that has been paid earlier. Under VAT law, first, the dealer pays tax on the sale or purchase of goods. The subsequent dealer pays tax on the portion of the value added upon such goods. Thus, the tax burden is shared equally by the last dealer. To illustrate the whole procedure of VAT, an example is as follows: At the first point of sale, the value of goods is Rs. 100. The tax on this is 12. 5%. Therefore, the net VAT would be 12. 5%. At the second change of sale, the sale value is Rs. 120 and the tax thereon is 15%. The tax that is to be paid at every point is 15%. The input tax is 15%. The dealer will get a credit for first change in sale of 2. 5%– i. e. 15% -12. 5%. Therefore, 2. 5% will be the net rate. At the third change of sale, the sale value is Rs. 150 and the tax on this is 18. 75%. At the last stage, the tax paid is 18. 75%. The Input Tax is 18. 75%. Dealer's get a credit for second change in sale? i. e. 18. 75% -15% = 3. 75%. Therefore, 3. 75% would be the net VAT. This means that VAT is paid in the last point tax under the sale tax regime. Who gains? State and Central governments gain in terms of revenue. VAT has in-built incentives for tax compliance – only by collecting taxes and remitting them to the government can a seller claim the offset that is due to him on his purchases. Everyone has an incentive to buy only from registered dealers – purchases from others will not provide the benefit of credit for the taxes paid at the time of purchase. This transparency and in-built incentive for compliance would increase revenues. Industry and trade gain from transparency and reduced need to interact with the tax personnel. For those who have been complying with taxes, VAT would be a boon that reduces the cost of the product to the consumer and boosts competitiveness. VAT would be major blow for tax evaders, both manufacturers who evade excise duty payments and traders who evade sales-tax. What'll be the tax burden? The overall tax burden will be rationalized as it'll be shared by all dealers, and prices, in general, will fall. Moreover, VAT will replace the existing system of inspection by a system of built-in self-assessment by traders and manufacturers. The tax structure will become simple and more transparent and tax compliance will improve significantly. It will also be simpler and offer easy computation and easy compliance. VAT will prevent cascading effect through input rebate and help avoid distortions in trade and economy by ensuring uniform tax rates. Who pays? All dealers registered under VAT and all dealers with an annual turnover of more than Rs 5 lakh will have to register. Dealers with turnovers less than Rs 5 lakh may register voluntarily. How to pay? VAT will be paid along with monthly returns. Credit will be given within the same month for entire VAT paid within the state on purchase of inputs and goods. Credit thus accumulated over any month will be utilized to deduct from the tax collected by the dealer during that month. If the tax credit exceeds the tax collected during a month on sale within the state, the excess credit will be carried forward to the next month. Which goods will be taxable under VAT? All goods except those specifically exempt. In fact, over 550 items will be covered under the new tax regime, of which 46 natural and unprocessed local products would be exempt from VAT. About 270 items, including drugs and medicines, all agricultural and industrial inputs, capital goods and declared goods would attract 4% VAT. But, following opposition from some states, it was decided that states would have option to either levy 4% or totally exempt food grains from VAT but it would be reviewed after one year. Three items – sugar, textile, tobacco – under additional excise duties will not be under VAT regime for one year but existing arrangement would continue. OTHER CONSIDERATIONS It is imperative that policy makers in considering adoption of VAT should be interested in the economy wide impact of this tax. Special emphasis is often placed on its effect on equity, prices and economic growth. This is particularly important because of the potential effects on consumption of certain commodities that have a direct or indirect effect on labour productivity. VAT effect on inflation In considering the introduction of VAT, countries are often concerned that it would cause an inflationary spiral. However there is no evidence to suggest that this is true. A survey of OECD countries that introduced VAT indicated that VAT had little or no effect on prices. In cases where there was an effect it was a one time effect that simply shifted the trend line of the consumer price index (CPI). To guard against any unforeseen price effects the authorities may consider a tighter monetary policy stance at the introduction of VAT. Distribution effects of VAT Value added tax is widely criticized as being regressive with respect to income that is its burden falls heavily on the poor than on the rich. This emanates from the fact that consumption as a share of income falls as income rises. Hence a uniform VAT rate falls heavily on the poor than the rich. This criticism is valid when VAT payments are expressed as a proportion of current income. However if, following the premise that welfare is demonstrated by the level of consumption rather than income, consumption is used as the denominator the impact of VAT would be proportional. A proportional burden would also be demonstrated if lifetime income rather than current income is used. A lifetime income concept considers the fact that many income recipients are only temporarily at lower income brackets as their earnings increase. In order to address the regressivity of VAT the following measures can be taken: ?The VAT itself can be used to differentiate taxation of consumer items that are consumed primarily by the poor such that they pay less or at zero rate or to tax luxury goods at a higher than standard rate. ?VAT exemptions may also be granted on goods and services that are consumed mostly by the poor. ?Equity concerns may also be addressed through other ways, outside the VAT system, such as other tax and spending instruments of government. This could be in the form of lower basic income tax rates on the poor or some pro-poor expenditures of government. The use of multiple rates of VAT has however been widely discouraged for various reasons. These include: ?The fact that sometimes it is almost impossible to differentiate between higher quality expensive products – e. g. food, consumed by the rich and ordinary products consumed by the poor. Thus any concessions extended may tend to benefit the rich much more than the poor. ?Increased costs of VAT administration as a differentiated rate structure brings with it problems of delineating products and interpreting the rules on which rate to use. ?significantly increased costs of tax compliance for small firms, which are sually unable to keep separate records/accounts for sales of differently taxed items. This results in the use of presumptive methods of determining the tax liability, which leads to more difficulties in monitoring the compliance. The higher compliance cost resultant from differentiation of VAT rates may also be regressive with respect to income since smaller firms w ith lower income tend to bear proportionately more of the burden than do larger firms. Exemptions refer to situations where output is not taxed but taxes paid on inputs are not recoverable. The rationale behind exemptions is to reduce negative distributional effects of tax through the effect on incomes. The effects of exemption may be as follows: ?falling of revenues – exemptions break the VAT chain. If exemptions are granted at prior to the final sale, it results in a loss of revenue since value added at the final stage escapes tax. ?Un-recovered taxation of some intermediate goods may lead to producers substituting away from such inputs thus distorting the input choices of the said producers. ?Exemptions may create incentives to â€Å"self supply† i. e. tax avoidance by vertical integration. Exemptions tend to feed on each other giving rise to a phenomenon called â€Å"exemption creep†. This arises from the fact that each exemption gives rise to pressures on further exemption. For example creating an exemption to reduce the tax burden on a particular commodity or goods may lead to increased pressure for exemption or zero rating of inputs used for the production of such a commodity. Based on the above, it is important that care is taken when introducing exemptions in order to avoid distortions in the production process as well as to minimize revenue loss resulting from such distortions. Given the fact that the primary purpose of VAT is to raise government revenue in an efficient manner and with as little distortions of economic activity as possible, distribution effects are perhaps better addressed by other forms of tax and government expenditure policies which can often be better targeted at these aims. VAT effect on economic growth Economic growth can be facilitated through investment by both government and the private sector. Savings by both parties are required in order to finance investment in a non-inflationary manner. Compared to other broadly based taxes such as income tax VAT is neutral with respect to choices on whether to consume now or save for future consumption. Although VAT reduces the absolute return on saving it does not reduce the net rate of return on saving. Income tax reduces the net rate of return as both the amount saved as well as the return on that saving are subject to tax. In this regard VAT may be said to be a superior tax in promoting economic growth than income tax. Since VAT does not influence investment decisions on firms, by increasing their costs, its effects on investment can be said to be neutral. Features of VAT 1. Rate of Tax VAT proposes to impose two types of rate of tax mainly: a. 4% on declared goods or the goods commonly used. b. 10-12% on goods called Revenue Neutral Rates (RNR). There would be no fall in such remaining goods. c. Two special rates will be imposed– 1% on silver or gold and 20% on liquor. Tax on petrol, diesel or aviation turbine fuel are proposed to be kept out from the VAT system as they would be continued to be taxed, as presently applicable by the CST Act. 2. Uniform Rates in the VAT system, certain commodities are exempted from tax. The taxable commodities are listed in the respective schedule with the rates. VAT proposes to keep these rates uniform in all the states so the goods sold or purchased across the country would suffer the same tax rate. Discretion has been given to the states when it comes to finalizing the RNR along with the restrictions. This rate must not be less than 10%. This will ensure By doing this that there will be level playing fields to avoid the trade diversion in connection with the different states, particularly in neighboring states 3. No concession to new industries Tax Concessions to new industries is done away with in the new VAT system. This was done as it creates discrepancy in investment decision. Under the new VAT system, the tax would be fair and equitable to all. 4. Adjustment of the tax paid on the goods purchased from the tax payable on the goods of sale All the tax, paid on the goods purchased within the state, would be adjusted against the tax, payable on the sale, whether within the state or in the course of interstate. In case of export, the tax, paid on purchase outside India, would be refunded. In case of the branch transfer or consignment of sale outside the state, no refund would be provided. 5. Collection of tax by seller/dealer at each stage. The seller/dealer would collect the tax on the full price of the goods sold and shows separately in the sell invoice issued by him 6. VAT is not cascading or additive though the tax on the goods sold is collected at each stage, it is not cascading or additive because the net effect would be as follows: – the tax, previously paid on the sale of goods, would be fully adjusted. It will be like levying tax on goods, sold in the last state or at retail stage. What's the biggest advantage? The biggest benefit of VAT is that it could unite India into a large common market. This will translate to better business policy. Companies can start optimizing purely on logistics of their operations, and not on based on tax-minimization. Lorries need not wait at check-points for days; they can zoom down the highways to their destinations. Reduced transit times and lower inventory levels will boost corporate earnings. Following are the some more advantage of VAT: – 1. Simplification Under the CST Act, there are 8 types of tax rates- 1%, 2%, 4%, 8%, 10%, 12%, 20% and 25%. However, under the present VAT system, there would only be 2 types of taxes 4% on declared goods and 10-12% on RNR. This will eliminate any disputes that relate to rates of tax and classification of goods as this is the most usual cause of litigation. It also helps to determine the relevant stage of the tax. This is necessary as the CST Act stipulates that the tax levies at the first stage or the last stage differ. Consequently, the question of which stage of tax it falls under becomes another reason for litigation. Under the VAT system, tax would be levied at each stage of the goods of sale or purchase. . Adjustment of tax paid on purchased goods Under the present system, the tax paid on the manufactured goods would be adjusted against the tax payable on the manufactured goods. Such adjustment is conditional as such goods must either be manufactured or sold. VAT is free from such conditions. 3. Further such adjustment of the purchased goods would depend on the amount of tax that is payable. VAT would not have such restrictions. CST would not have the provisions on refund or carry over upon such goods except in case of export goods or goods, manufactured out of the country or sale to registered dealer. Similarly, on interstate sale on tax-paid goods, no refund would be admissible. 4. Transparency The tax that is levied at the first stage on the goods or sale or purchase is not transparent. This is because the amount of tax, which the goods have suffered, is not known at the subsequent stage. In the VAT system, the amount of tax would be known at each and every stage of goods of sale or purchase. 5. Fair and Equitable VAT introduces the uniform tax rates across the state so that unfair advantages cannot be taken while levying the tax. 6. Procedure of simplification Procedures, relating to filing of returns, payment of tax, furnishing declaration and assessment are simplified under the VAT system so as to minimize any interface between the tax payer and the tax collector. 7. Minimize the Discretion the VAT system proposes to minimize the discretion with the assessing officer so that every person is treated alike. For example, there would be no discretion involved in the imposition of penalty, late filing of returns, non-filing of returns, late payment of tax or non payment of tax or in case of tax evasion. Such system would be free from all these harassment 8. Computerization the VAT proposes computerization which would focus on the tax evaders by generating Exception Report. In a large number of cases, no processing or scrutiny of returns would be required as it would free the tax compliant dealers from all the harassment which is so much a part of assessment. The management information system, which would form a part of integral computerization, would make the tax department more efficient and responsive. Value Added Tax IN Maharashtra Quick Flash Back Sales tax was first introduced in India in the then Bombay Province as early as March 1938 where a tax was imposed on sale of tobacco within certain urban and suburban areas. In the year 1946, a general sales tax was introduced levying sales tax at the last stage of sale of goods. The Bombay Sales Tax Act, 1959 introduced in 1959 underwent many changes thereafter and in July 1981, first point tax was introduced wherein goods were classified into three main schedules, broadly covering tax free goods, intermediate products and finished goods. The BST Act was repealed and Maharashtra Value Added Tax Act, 2002 came into force w. e. f. 1st April, 2005 to usher in the progressive value added tax system in place of the old sales tax system. VAT is a progressive and transparent system of taxation which eliminates the cascading impact of multiple taxation through a multipoint taxation and set-off principle. It promotes transparency, compliance and equity and therefore, is both dealer friendly and consumer friendly. VAT being a multi point tax, envisages an increase in the number of dealers and is based on the concept of self-assessment and self-compliance. It is therefore, inevitable that the Sales Tax Department transforms itself into a dealer friendly, focused and dynamic department to cater to the ever increasing expectations of both the Government and the Trade & Industry. Sales Tax Department has taken up the challenge to transform their selves and be available for assisting the dealers in complying with the provisions of the law. They are in the process of installing a state-wide networked IT system to computerise entire tax administration and hope to provide online service to the dealers in due course. They are also realigning their organisational structure to meet the challenges of the new system and stakeholders' expectations. Part1 – Introduction Background Maharashtra is one of the 21 States which have introduced the Value Added Tax (VAT) system of taxation from 1st April 2005. With the introduction of VAT, the Sales Tax Department has moved to a globally recognized sales taxation system that has been adopted by more than 130 countries. The design of Maharashtra State VAT is generally guided by the best international practices with regard to legal framework, as well as operating procedures. Another key factor in preparation of the design of State level VAT is the national consensus on certain issues. The consensus has been arrived at through the discussions in the Empowered Committee of State Finance Ministers on implementation of State level VAT. On 1st April 2005, VAT replaced the single point sales tax. Single point sales tax had a number of disadvantages, primarily that of double taxation. VAT is a modern and progressive taxation system that avoids double taxation. In addition to offering the possibility of a set-off of tax paid on purchases, VAT has other advantages for both business and government. It eliminates cascading impact of double taxation and promotes economic efficiency. It is primarily a self-policing, self-assessment system with more trust put on dealers. It provides the potential for a stronger manufacturing base and more competitive export pricing. It is invoice based, and as a result it offers a better financialsystem with less scope for error. It has an improved control, mechanism resulting in better compliance. It widens the, tax base and promotes equity. VAT in Maharashtra is levied under a legislation known as the Maharashtra Value Added Tax Act (MVAT Act), supported by Maharashtra Value Added Tax Rules (MVAT Rules). VAT is levied on sale of goods including intangible goods. The meaning of â€Å"goods† for VAT purposes â€Å"Goods† means every kind of moveable property including goods of incorporeal and intangible nature but there are some exclusion, such as newspapers, actionable claims, money, shares and securities and lottery tickets. Businesses engaged in. the buying and selling of goods within the scope of the VAT law are referred to as dealers. The meaning of ‘sale' for VAT purposes A transaction of sale can be a: normal sale of goods; sale of goods under hire-purchase system; eemed sale of goods used I supplied in the course of execution of works contract; deemed sale of goods given on lease. The rate of tax applicable to the goods sold under various classes of sales is uniform. However, in respect of normal sales of goods and deemed sales of goods under works contract and specified deemed sale of goods given on lease, the Act provides for an optional method for dischar ging tax liability by way of composition. Being so, the tax liability has to be determined with reference to the option exercised by the dealer for discharging tax liability. Businesses covered by VAT The VAT system embraces all businesses in the production and supply chain, from manufacture through to retail. VAT is collected at each stage in the chain when value is added to goods. 1t applies to al1 businesses, including importers, exporters, manufacturers, distributors, wholesalers, retailers, works contractors and lessors. Part 2 – Registration under VAT Rules for registration If a dealer's annual turnover exceeds the below mentioned threshold, then it must register with the local office of the Sales Tax Department. All Figures in Rs. Category Annual Turnover of Sales Turnover of sales or purchase of taxable goods not less than Fees payable on registration Importer 1,00,000 10,000 100 Others 5,00,000 10,000 100 If the dealer's turnover is less than the above threshold, then they are not liable to collect and pay VAT. However, if a dealer wishes to avail the benefits of being a registered dealer, then they may apply for voluntary registration by paying a fee of Rs. 5,000/ -. Benefits of being a registered dealer As a registered dealer, they are entitled to: ollect VAT on the sales; claim set-off of tax (input tax credit) paid on purchases; Issue tax invoices and, be competitive. Effective date of registration The effective date of registration, that is, the date front which a dealer may charge VAT on sales; will depend on the date they first become liable to pay VAT. This date will be determined as follows: a) New businesses: If a dealer is not registered because their annual turnover is less tha n the threshold; their liability to account for VAT starts from the date they cross the threshold. ) Existing businesses: If a dealer took over an existing business that is registered for VAT, then they will be liable to pay tax on sales from the date they took over the business. c) Voluntary registration: If a dealer is registered on a voluntary basis, then he will be liable to account for VAT from the date shown on the certificate of registration. d) Late registration: If a dealer's turnover has exceeded the appropriate threshold but they have applied late for registration, then he can charge VAT on his sales only after they are registered, i. e. from the date shown on the certificate of registration. Further, having crossed the threshold, it is an offence to be engaged in business as a dealer without a certificate of registration Certificate of registration A dealer should prominently display the certificate and hologram, or a copy of the certificate and hologram, at each place w here they carry can on their business. If a dealer has more than one place of business, then Sales Tax Office will provide them, upon their request, one copy of the certificate of registration and hologram for each additional place of business. If a dealer loses his / her certificate of registration or hologram, or it is accidentally destroyed or defaced, then they may obtain a duplicate copy of the certificate of hologram from their sales tax office. The certificate of registration and hologram is personal to the dealer to whom it is issued and is non-transferable. Changes to business circumstances If, following dealer register, there are any amendments to the details they can be reported while applying for registration, it must done within 60 days of the change, inform us in writing. Where the amendment involves a: change in the name of the business; hange in the constitution of the business without dissolution of the firm; change in the trustees of a Trust; change in the guardianship of a ward; change in the Karta of a Hindu Undivided Family; conversion of Private limited Company to a Public limited Company; change in the place of business; addition of new place of business; formation of a partnership with regard to the business, an application made by a dealer for insolvency or liquidation of their business; an application made against dealer's business for insolvency or liquidation; opening or closing of a bank account; A dealer will not need to make a fresh application for registration. However, the communication to the Registering Authority concerned should be made within sixty days of the change or occurrence of the event. Cancellation of registration A dealer will be liable to pay VAT while their registration is effective. If however, their turnover falls below the threshold, he may choose to apply for cancellation of his registration. However, he should continue to collect and pay VAT in the normal way until his registration is formally cancelled. Alternatively, they may be allowed the registration to continue. If a dealer: discontinue the business; dispose of or sell or transfer the business; A dealer must inform the Sales Tax Department within 30 days of the event. In case of disposal or sale of business, their successor will need to apply for a fresh registration certificate. For cancellation of registration a dealer should submit form 103 which is available with the local sales tax office. It can also be downloaded from the website www. vat. maharashtra. gov. in If the Sales Tax Department cancels the dealer's registration, they must return the Certificate of Registration The cancellation of their certificate does not affect their liability to pay any tax, interest or penalties in respect of any period prior to the date of cancellation of their registration. The obligations of a registered dealer Following are the registration, which dealer's are obliged to: display prominently their certificate of registration and hologram in their place of business, and a copy of the certificate and hologram in each of the other places where they carry on their business; inform their sales tax office of any changes in the details previously reported to the sales tax office; collect VAT on all sales at appropriate rates; alculate the tax due and submit correct, complete and self consistent returns and pay the amount of tax due on or before the due dates; issue tax invoice / bill or cash memorandum to all customers; maintain adequate records and retain them for a period of five years from the end of the tax year to which they relate; extend co-operation to the officer s of the Sales Tax Department at dealer's business premises and provide all assistance to them to discharge their duties. Part 3 – Explaining VAT How VAT works When a dealer sell goods, the sale price is made up of two elements; the selling price of the goods and the tax on the sale. The tax is payable to the State Government. The tax payable on sales is to be calculated on the selling price. The tax paid on purchases supported by a, valid tax invoice is generally available as set-off (input, tax credit) while discharging the tax liability on sales. Example The following example shows how the VAT works through the chain from manufacturer to retailer. Company A buys iron ore and other consumables and manufactures stainless steel utensils; Partnership firm B buys the utensils in bulk from Company A and polishes them; shopkeeper C buys some of the utensils and purchases packing, material from vendor D, packages them and sells the packed utensils for the public. (The sale and purchase figures shown in the example are excluding tax) Particulars Amount (Rs. ) VAT @ 4% (Rs. ) Company A Cost of iron are and consumables 50,000 2000 Sales of unpolished stainless steel utensils 1,50,000 Value added 1,00,000 Company A is liable to pay VAT on Rs. 1,50,000/- @ 4% 000 Less Set Off (2000) Net VAT amount to pay with the Return (Note: Tax invoice issued by Company A will show sale price as Rs. 1,50,000/- tax as Rs. 6,000/-. Therefore, the total invoice value will be Rs. 1,56,000/-) 4000 Partnership B Purchases unpolished stainless steel utensils. 1,50,000 Sales polished stainless steel utensils 1,80,000 Value added 30,000 Partnership B is liable t o pay V AT on Rs. 1,80,000 at 4% 7,200 But can claim set off of tax paid on purchases (6,000) Net VAT amount to pay with the Return 1200 Shopkeeper C Purchases polished stainless steel utensils 1,80,000 Packing material 5,000 Total Purchases 1,85,000 Sales 2,25,000 Value added 40,000 Shopkeeper C is liable to pay V AT on Rs. 2,25,000 @ 4% 9,000 Set off of tax paid on purchases (Rs. 7,200 + Rs. 200 of packing material) 7,400 Net VAT amount to pay with the Return 1,600 Vendor D Tax paid costs Nil Sales 5,000 Value Added 5,000 Vendor D is liable to pay VAT on Rs. 5,000 @ 4% 200 The VAT due on the value added through the chain, i. e. , 4% on Rs. 2,25,000 is : 9,000 The State Government received the tax in stages. The payments of tax were as follows: Particulars Amount (Rs. ) Suppliers of Company A 2,000 Company A 4,000 Partnership B 1,200 Shopkeeper C 1,600 Vendor D 200 Total 9,000 Thus, through a chain of tax on sale price and set off on purchase price, the cascading impact of tax is totally eliminated. Since set-off of tax on purchases is given only on purchases from registered dealers where tax is collected separately, dealer's purchases from unregistered dealers, imports, inter-state purchases and purchases from registered dealers without separate tax collection are not entitled to set-off. In practice, the tax is finally borne by the ultimate consumer, who is not a registered dealer, in this case, people who buy utensils from the shopkeeper C. Rates of value added tax There are two main rates of VAT 4% and 12. 5%. The goods are grouped into five schedules as under: Schedule Rate of tax Illustrative Items A 0% Vegetables, milk, eggs, bread B 1% Precious metals and precious stones and their jewellery C 4% Raw materials, notified industrial inputs, notified information technology products and a few essential items D 20% and above Liquor, petrol, diesel etc E 12. 5% Other than items specified in schedules A, B, C & D. (The list is illustrative and not exhaustive. Please refer to the schedules for details) Difference between tax free goods and exempt sales It is sometimes confusing to have goods that are tax free and sales that are exempt. Both result in no VAT being charged, so what is the difference? Tax free goods do not attract tax at any stage of sale or in any type of transaction, whereas, exempted sales are certain types of transactions, viz. , export sales which are exempt from tax. Composition schemes Certain dealers may find it difficult to keep detailed records for claiming set-off. For such dealers, a simpler and optional method of accounting for VAT has been introduced. This method is the composition scheme. It may be noted that composition scheme is not meant to be a tax concession scheme but only a simplification of tax calculation and payment system. Tax payable by dealers opting for composition in lieu of VAT The following classes of dealers are eligible for option to pay tax under composition: Resellers selling at retail, i. e. , to consumers, Restaurants, eating houses, hotel (excluding hotels having gradation of ‘Four Star' and above), refreshment rooms, boarding establishments, clubs and caterers, Bakers, Dealers in second-hand passenger motor vehicles and Works contractors Dealers engaged in the business of providing mandap, pandal, shamiana. Accordingly, if the dealer has opted for payment of tax liability under composition, the tax liability has to be determined in terms of the guidelines given in the relevant Notification in this regard. Apart from the terms and conditions governing each of the composition schemes, the Notification explains the methodology for computation of turnover liable to tax and the rate of composition payable. A dealer can opt for the composition option at the beginning of the financial year and has to continue to be a composition dealer at least till the end of that financial year. If dealer wishes to switch, over to normal VAT, he can do so only at the beginning of the next financial year. However, a new dealer can opt for composition at the time of registration. In respect of works contract, the contractor can choose to discharge tax liability under composition option. Moreover, such an option can be exercised by the contractor on contract to contract basis. Part 4 – Calculating tax liability In, order to calculate how much tax a dealer has to pay, he must, first determine his turnover of sales and turnover of purchases. The second stage is to ascertain the amount of tax due for payment. Calculating turnover of sales and purchases The turnover of sales is the total of the amounts received or receivable (excluding VAT charged separately) in respect, of the sale of goods, less the amount refunded to a purchaser in respect of goods returned, within six months of the date of the sale. Similarly, the turnover of purchases is the total of the amounts paid or payable (excluding VAT charged separately) in respect of the purchase of goods less (the amounts repaid to dealer in respect of goods they return, within six months of the date of purchase. Credit notes and debit notes. If the sale price, or the purchase price, of any goods is varied and either a credit note or a debit note is issued, then the credit note or the debit note, as the case may be, should show separately, the tax and the price. be accounted for in the period in which the appropriate entries are made in their books of accounts. Special cases Auctioneers If dealer is an auctioneer, then they must include in their turnover, the price of the goods they auction for their principal Hotels There are special rules for hotels and other establishments that provide boarding and lodging for an inclusive amount. The rules provide a formula to enable them to calculate their turnover of sales for meals (food and beverages) which they provide. The supply of food in a restaurant also includes an element of service. But the full amount charged is the sale price for the purposes of calculating turnover and tax. Works contracts VAT applies only to the sale of goods. Supply of services is not liable to VAT. Works contracts are deemed sales where both, goods and services are provided in a transaction and cannot be separated. A works contract may involve the creation of immoveable property, e. g. a house, a factory or a bridge. Some other examples of works contracts are photography, repairs & maintenance etc. To calculate the amount a dealer should include it in their turnover of sales, so that they may deduct it from the total contract price, the costs of labour and service charges. amount paid to sub-contractors. charges for planning and designing, and any architect's fees. hiring charges for machinery and tools. cost of consumables, such as, water, gas and electricity. Dealer's administrative costs relating to labour and services and any other similar expenses. any profit element that relates to the supply of labour and services. Alternatively, in lieu of the deductions as above, a dealer may choose to discharge the liability arising on works contracts by referring to the table prescribed in the rules. If the dealer finds that it is too complicated to calculate the deductions, then they may opt for a composition scheme for any works contract. Sales and purchases not liable to tax under VAT The VAT law specifically excludes from value added tax all imports, exports and inter-state transactions. These transactions are covered by the CST Act. Similarly, transactions that take place outside Maharashtra are not within the scope of MVAT Act. Point of levy in certain cases Hire purchase Where there is a hire purchase agreement or an agreement for sale by installments, the date of the sale is deemed to be the date of the delivery of goods. This is despite the fact that legal ownership of the goods only passes to the buyer after payment of the final installment. If the hire-purchase agreement specifies the interest component then in calculating the sales price, dealer should disregard the interest component included in the agreement. Calculating the amount of VAT due on sales Dealer should also make some adjustments to the total turnover of sales to arrive at the amount on which tax is due. From the total sales one should deduct the total of exports and inter-State sales. the total of sales of goods that are tax free, and branch / consignment transfers to locations in Maharashtra as well as other States. the tax collected. To calculate the tax due, dealer should start allocating their turnover of sales in the return period (net of the above deductions) to the rates of tax they have been charged. They should also ensure that the correct tax rates are applied. The information should be readily available from their records. This gives the total of sales tax due. Calculating the turnover of purchases Records will provide the total figure, but they may not have paid VAT on all their purchases. They must now deduct the total value of imports from out of India. inter-State purchases. purchases of tax free goods. direct purchases from exempted units under the Package Scheme of Incentives. consignment transfers, and local purchased from unregistered dealers. local purchases from registered dealers not supported by tax invoice. The resulting figure represents purchases against tax invoices from registered dealers. Calculating the amount of set off due (VAT paid on purchases) This s the next stage of tax calculation. At this stage VAT is charged on total purchases. Dealer must, however, make some adjustments to this amount for, in certain cases, the full set off of the VAT paid on purchases is not available. Adjustments to tax available for set off If dealer's purchases include goods, used as fuel, or for the manufacture of any tax-free goods, or as packaging for tax-free goods, this go ods should be sold. Then a dealer must calculate the value of those items and deduct tax @ 4% of the corresponding purchase price from the amount otherwise available for set off. Not applicable to PSI dealers other than the New Package Scheme of Incentives for Tourism Projects, 1999 and also to manufacturers of tax-free sugar or fabrics covered by Entry A 45 and where such goods are sold in the course of export falling under section 5 of the CST Act, 1956). Similarly, if the goods are stock transferred by way of branch / consignment transfer to a place outside the State, deduct tax @ 4% (1 % in respect of goods covered by Schedule B) of the corresponding purchase price from the amount otherwise available for set off. Dealer must also make further adjustments as follows: – If they have been used any goods (other than capital assets) as part of a works contract for which they have been opted for payment composition @ 8% on the total contract value, they must also deduct 36% of the amount from the set off otherwise available (4% of purchase price in respect of construction contracts for which they have been opted for payment of composition @ 5% on total contract value). Where a dealer's sales are less than 50 % of their gross receipts, then they can claim set off only on those purchases of goods or packing materials effected in that year where the corresponding goods are sold within six months of the date of purchase or consigned within the said period to another State by way of stock transfers. In respect of office equipment, furniture or fixtures which have been treated as capital assets, a dealer should reduce set-off otherwise entitled by an amount equal to 4% of the purchase price. If a dealer is the retailer of liquor vendor and its actual sale prices are less than the Maximum Retail Price, there is a special formula for calculating the amount of the adjustment. Effectively this means that, if a dealer sells at 75% of the MRP then they can claim set off only to the extent of 75% of the tax paid. A dealer can not claim any set off for the tax paid on any purchases that remain unsold on the date when business discontinues. All this information should be available from their records, including tax invoices and bills or cash memorandum they have issued, and the tax invoices they have received. Set off not available There are various items on which set-off is not available such as, goods of incorporeal or intangible character other than those specified, passenger motor vehicles, motor spirits, crude oil, building material used for construction etc. Conditions for claiming set off A dealer can claim set off only for VAT paid on purchase if they have a valid tax invoice for that transaction and they had maintain account of purchases showing the specified details. Tax payable The amount of set-off admissible can be adjusted against tax payable. The amount of net tax payable is the total of sales tax collected on sales less the set-off available. Refund cases If the amount of set-off admissible during the period is more than the amount of tax payable, then dealer's return would reflect a balance refundable to the dealer. The amount of set-off can be more than the tax payable for a variety of reasons, such as Inputs are taxable at higher rate as compared with the rate of tax on output. Outputs are tax-free goods while inputs carry tax. Outputs are export sales. Outputs are CST sales which are taxable at the concessional rate of CST. Manufactured goods or trading goods are transferred to branches outside the State or are sent on consignment transfers. Apart from part of the admissible set-off which can remain unutilized, excess credit can be on account of: unutilised portion of tax deducted at source or refund payment order or ad-hoc payment made is more than tax payable. Whatever may be the reason for credit in excess of tax due and payable during a tax period, dealers are eligible to claim refund of such excess credit. For the purpose of granting refund, dealers have been classified under two categories viz. a) specified class of dealers and b) other dealers Refund to specified class of dealers Specified classes of dealers are : – Exporters exporting out of the country or dealers selling to an exporter against form H. A unit set-up in SEZ or STP or EHTP or a 100% EOU unit. These units have to be certified by the Commissioner of Sales Tax. An Entitlement Certificate holder availing of the benefit ofincentives under the Package Scheme of Incentives (PSI). Specified class of dealers and the dealers who have made a sale in the course of inter-State trade or commerce and in the return he has shown any amount to be refundable are eligible to claim refund in each of the returns filed by them. Full amount of excess credit can be claimed as refund due for the return period. The dealer eligible to claim refund has to file refund application in Form 501. The application has to be filed with the Refund Branch. The Refund Branch may ask for Bank Guarantee and any relevant information for checking correctness of refund claimed. Normally, refund would be granted within one month from the receipt of Bank Guarantee or within three months from the date of receipt of refund application in Form 501, or as the case may be, the date of receipt of the additional information, whichever is later. Refund to other dealers Other dealers are not eligible to get refund in each of the return filed. They are required to carry forward excess credit to the next return within the same financial year and claim refund of excess credit in the return for the period ending March. The dealer claiming refund in March return has to make refund application in Form 501. The application has to be filed with the Refund Section. Normally, refund would be granted within six months of the end of the year to which the return relates. However, refund would be granted within six months to the new dealer's at the end of the year succeeding the said year. Audit of refund claims The refund granted to dealer would be subject to audit by the Refund Audit Section. The audit may be taken up before granting the refund or after the refund is granted. Normally, refunds made against Bank Guarantee would be taken up for audit after the refund has been granted. During the course of the audit, the audit team will check dealer's eligibility to claim refund and the correctness of the amount of refund claimed by them. Interest on delayed refund No interest is payable on the refund due to a dealer as per returns filed by a dealer. However, if granting of refund is delayed beyond the above mentioned periods, dealer is eligible for interest for delayed payment. Simple interest at the rate of 6% per year would be payable for the period from the due date to the date of refund. Some tips for getting timely refund Dealer's claim of refund would be processed faster if: – They had filed the return with the Returns branch as per the prescribed time schedule. The return filed by the dealer's should be correct, complete and self-consistent. They should have claimed refund as per the appropriate periodicity. The amount of refund due to them should be computed correctly. Refund application in Form 501 is filed with the Refunds branch in time. They should have promptly furnished Bank Guarantee and other details when called for. They should keep ready all the documents and records for audit. They should file the return for a period for which they are required to file. Thus, if they are required to file a quarterly return, but they file a monthly return, then the refund would not be granted for the monthly return. In order to be eligible for refund, they would have to file a quarterly return. Part 5 – Filing a return and paying the tax VAT is a self-assessment system and dealer's are expected to make self assessment for a given tax period and declare their VAT liability by filing returns. The returns have to be filed in the prescribed form and by the specified dates. Further, they are also required to pay the tax due as per the return filed. In Maharashtra, return form is return-cum-chalan. As such, filing of returns along-with payment of tax on or before the due date at the notified bank would be considered as sufficient compliance. However, where any amount of tax including interest or penalty is due as per a fresh or revised return, then they should first pay such amount in Government Treasury and file the return in the local office of Sales Tax Department along with a self attested copy of the chalan. If no payment is due or a refund is claimed as per the return, they are also required to file the return in the local office of the Sales Tax Department. Return forms The return forms prescribed are as follows. Form No. To Be Used By 221 All VAT dealers other than dealers executing works contract, dealers engaged in leasing business, composition dealers (including dealers opting for composition only for part of the activity of the business), PSI dealers and notified Oil Companies. 222 All composition dealers whose entire turnover is under composition (excluding works contractors opting for composition and dealers opting for composition only for part of the activity of the business). 223 VA T dealers who are also in the business of executing works contracts, leasing and dealers opting for composition only for part of the activity of the business. 224 PSI dealers holding Entitlement Certificate (Transactions by PSI dealers relating to the business of executionof works contracts, leasing, frading and composition only for part of the activity of the business to be included in a separate return in Form 223). 25 Notified Oil Companies (Transactions by OIL Companies relating to the business of execution of works contracts, leasing and composition only for part of the activity of the business to be included in a separate return in Form 223). A dealer can refer to the instructions given in the form before filling the return. Please ensure that the return for a tax period c overs all the transactions of sales, purchases, branch transfers received, branch transfers made etc. Further, they must ensure that all the columns of the return are duly filled in and are clearly legible. If a particular column is not relevant, please do not leave it blank but mention† not applicable†. The return filed by them must be correct, complete and self-consistent. Time schedule for filing returns Periodicity of filing returns is as follows: – Retailers who have opted for composition should file six-monthly returns. Newly registered dealers should file quarterly returns until the end of the year in which they first register. All package scheme dealers should file quarterly returns. All other dealers should file returns as given below :- Dealers whose tax liability in the previous year was less than Rs. 1,OO,OOOj- (Rs. 1lakh) or whose entitlement for refund was less than Rs. 10,OO,OOOj- (Rs. 10lakh) should file six-monthly returns. Dealers whose tax liability in the previous year was more. than Rs. 10,00,000- (Rs. 10lakh) or whose entitlement for refund was more than Rs. l,00,00,000- (Rs1crore) should file monthly returns. All other dealers should file quarterly returns. Filing and payment dates for return-cum-chalan are as follows: Return Frequency Filing / Payment date Monthly 21 days from the end of the return period Quarterly 21 days from the end of the return period Six Monthly 21 days from the end of the return period Scrutiny of returns filed The return filed by the dealer should be correct, complete, and self-consistent in every respect. The Sales Tax Office will check the return to ensure that there are no obvious errors in consistencies or contradictions in calculations. If this check reveals discrepancies, then the dealer's will be advised and invited to submit a fresh return. The department will issue this defect notice within four months of receiving their return. Then they should file their fresh return within 30 days of the notice. If they fail to do so, it will be deemed not to have filed the return within the time allowed, and will so liable to a penalty charge. At the same time, as the department issues the defect notice, dealers will be sent a ‘show cause' notice, explaining that a penalty may be imposed. Offences relating to filing of returns and payment of tax The following are the offences liable for interest / penalty / prosecution etc. Short- payment / non- payment of tax due Failure to file returns Delay in filing returns Knowingly furnishing false returns Filing of incorrect or incomplete or inconsistent returns Consequences for filing a return, which is not correct, complete and self-consistent Each of the returns filed by them is checked to confirm that the same is correct, complete and self-consistent. In case the return is defective, a defect notice is issued by the Returns Branch pointing out the error or the omission. On receipt of the notice, it is required to file fresh return which is correct, complete and self-consistent and should also pay differential tax due, if any. The return filed by them in response to defect notice is termed as Fresh Return and the dealer should indicate so on the return in the space provided for the same. Fresh return rectifying the defects has to be filed within the time limit specified in the defect notice. Failure to comply with the notice would be construed as non-filing of return and consequently, a unilateral (ex-parte) assessment order would be passed. Failure to file a return If dealer's fails to file a return within the time allowed, then they are committing an offence and, in addition to any tax and interest that may be due, which is liable to a penalty. As no return has been filed by them, a unilateral assessment without giving them a notice will be made. This unilateral assessment order is non-appealable. However, they can get this assessment order cancelled only by filing the return and paying the tax and interest due as per the return. For this purpose they should file application in Form 304 and submit to Returns Branch. Paying the tax due All the dealer's or the person must file their return and should pay the tax due, in a bank that is authorized to accept the return. If they are required to file a revised return, and the tax due exceeds the amount which they had paid when submitted earlier form, then they should pay the balance amount which is due now. The bank will give them an acknowledgement of the receipt of their return and payment. If there is any doubt that where to file the return and pay the tax due, then can ask to their local sales tax office. Revised return Subsequent to filing the return, in case dealer notices any error or omission, then they can file a revised return before expiry of eight months from the end of the financial year to which the return relates or before a otice for assessment is served, whichever is earlier. Such return should be accompanied by payment of tax and interest, if any. In case the return filed by them is a revised return, then they should indicate it on the return form in the space provided for the same. The various types of returns and their description have been summarised as under: Type Of Return Descr iption Original The return filed by the dealer originally along with the payment in the bank. Fresh The return filed by the dealer after the department issues a defect notice. Revised The return filed by them to correct any error or omission. Filing of returns in special cases The first return for the newly registered dealer is for the period up to the end of the quarter containing the date of its registration. Example 1 The turnover exceeds the threshold on 1st November. Then they should apply for registration, which is granted on 30th November and the date of effect is 1st November. The first return is for the quarter ended 31st December covering the period 1st, April to 31st December; and the second return is for the quarter ending following 31st March. Example 2 If turnover exceeds the threshold on 1st November. But dealer apply late for registration i. e. on 10th December, and the registration is granted on l0th December, then the date of effect registration is 10th December i. e. , Date of application. The first return is due for the quarter ending on 31st December (covering. the period 10th December to 31st December).. Filing of return in case of cancellation of registration Dealer's registration may be cancelled if they discontinue, transfer or sell the business. They may also choose to cancel their registration if their turnover falls below the threshold limit. Example If dealer's file the returns quarterly and their, last return was for the quarter ending 30th September. If a dealer closes the business on 15th November, then their final return will be for, the period 1st October to 15th November. The return should be filed within one month, that is, before 15th December. Dealer under the Package Scheme of Incentives If dealer's hold a Certificate of Entitlement granting an exemption from payment of tax or deferment of payment of tax, it should be for the unit which is eligible for the incentives, file a quarterly return, in Form 224. They must continue to file quarterly return till the Certificate of Entitlement remains valid. When the validity of the Certificate of Entitlement ends, then dealer must file: – a quarterly return, in form 224, for the period from the first day of the quarter in which the event occurs to the date the Certificate of Entitlement ceases, and a quarterly return, in form 221 or 222 or 223 as the case may be, for the remainder of that financial year. For succeeding years, the period and frequency of the returns will be determined on the basis of the tax liability or entitlement for refund of the preceding financial year. Filing multiple returns Dealers are required to file a single return at its principal place of business for all its businesses or places of business. If they desire to file separate returns for separate places / divisions, then they must apply for Form 211 for permission to file multiple returns. Dealer should ensure that correct, complete and self-consistent returns are filed at all the locations in the State. Tax deduction at source by an employer in a works contract The works contractor is obliged to pay the tax on the works contracts executed by him. However, the employer i. e. he notified person who has engaged the works contractor is obliged to deduct tax at the specified rate from the amount payable to the works contractor, excluding the amount of tax, if any, separately charged or service tax levied by the contractor.. The tax amount so deducted and paid to the Government treasury IS considered as a payment made on behalf of the works contractor. The employer is required to d eposit this tax and issue a certificate of tax deduction at source in the prescribed format based on which the works contractor is allowed to take the credit of the same while discharging his tax liability. Part 6 – Records and accounts Keeping records Proper records are an essential part of effective management and control of their business. Dealers are required by law to keep a true and accurate account of the transactions effected by them. This will also help them to correctly quantify their tax liability or refunds, as the case may be. They should keep all their accounts, registers and documents relating to their stocks of goods, purchases, sales and deliveries of goods, at their place of business. If they wish to keep them at a different location they may do so, but only if they have the permission of the Commissioner of Sales Tax. Nature of records Normally, this department will not expect them to keep any special records for VAT purposes. However, the records that they do keep should have sufficient details to enable them to correctly calculate the amount of VAT due for payment and file their return. If Sales Tax Office happens to find that their records are not properly maintained, then they will issue a notice, informing dealers about what records they must keep. A dealer should maintain the following records: – to identify the nature and value of goods purchased and sold; distinguish between – local sales, interstate sales & exports. local purchases, interstate purchase & imports. ndicate value of – sale and purchase of tax free goods. sales exempted from tax. purchases from URD. rate-wise purchases & sales. local purchases from registered dealer with VAT shown separately. record payments for the purchases and sale of goods in cash book / bank book. include a summary of VAT paid separately on purchases, VAT charged on sales, VAT paid to the State treasury and VAT refundable / refunded to the dealers. contain adequate proof that goods have been exported or imported; be supported by invoices for all goods purchased, and copies of invoices, and bills or cash memoranda, issued for goods sold. Tax invoices and memoranda of sales or purchases As a registered dealer, they should issue a tax invoice when they sell goods to another registered dealer and charge VAT. For sales made to consumers and unregistered dealers, they must issue a tax invoice, or a bill or cash memorandum. However, if a dealer is a composition dealer other than a works contractor, they must issue a bill or cash memorandum only and not a tax invoice. Failure to issue a tax invoice or a bill or cash memorandum may result in a penalty. The tax invoice must contain: – he words ‘Tax invoice', printed in bold letters at the top or at a pro