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Jump to: navigationsearch. A length of rope or string was attached at each end to the front axle and held like reins by the intrepid driver giving some degree of control of the direction the bogie travelled.
Vehicles like this were part of the popular culture of children everywhere in the s and 60s. They were also the trade of the character Wellington in the cartoon strip, The Perishers, published in the Daily Mirror. The strip was a sort of English version of Peanuts. All the characters were children, unencumbered by interfering adults, living their ageless lives in a typical British working-class environment. Wellington was actually a homeless orphan who as well as being a bogie manufacturer and salesman, handed out philosophical wisdom.
Unlike some children, I was not particularly practical that is still true so building my own transport was not a serious proposition, but I had my father. Glyn George Ellis should have been an engineer or a mathematician.
He was a grammar school boy who did well in his School Certificate. Unfortunately, his parents could not afford for him to go on to his Highers and so he left school at sixteen. That happened to be in when the start of the war also upset life plans. Glyn had an old back injury, caused he said from falling out of a tree but was probably a genetic weakness.
He was rejected for war service but had been taken on by the Civil Service in the Ministry of Labour. He spent the war and his subsequent career sitting at a desk but outside work he was rarely to be seen sitting down. He had learned carpentry as a school boy and was prepared to turn his hand to almost any handiwork other than plumbing and electrical installations.
Gardening and house-decoration were his favourites. He designed and built a garage for our first house and designed and supervised the building of a new church hall. Whenever I wanted something constructed Dad could and would make it. Bogies are what are now called gravity propulsion vehicles i. Where we lived was relatively flat, the nearest suitable hill over a half mile away. Therefore, my bogie required a different source of power than gravity.
Of course, another energy source could be a human bribed into giving a push. My brother was, at the time, too young to be a satisfactory source of motive power. My bogie had to be self-propelled. That was impossible with the usual arrangement of soapbox on plank with steering string. Dad came up with a unique design. The box was replaced with a flat plinth on which the driver, me, could sit or kneel. For steering Dad arranged two broom handles along the side of the vehicle connecting to the front axle.
A hand on either or both poles, pushing forward or back turned the front wheels. This meant it was possible to place one knee on the bogie, grip the poles and push against the ground with the other foot. The design worked perfectly on the flat, on a small incline or with a willing pusher. The only slight problem was occasionally getting a hand jammed between one of the poles and the central plank.
Oh, and falling off. My brother and I had lots of fun with our bogie for a few years. With a rope attached, it was used to transport empty glass bottles to the shops to collect the deposit due during Bob-a-Job week, the annual Cubs and Scouts charity collection. That was our best money-spinning scheme.
Quite a quiet, ordinary week. Just the usual stories of Tory government chaos resulting from their mixed messages regarding the COVID pandemic and failure to read the Brexit agreement they signed with the EU. I apologise if this bores you — you can jump to the story lower down if you like.
My worries this week were set off by The Observer newspaper last Sunday. However it now appears to be leaning towards those who want to restrict the freedoms of trans people. There have been worrying articles by various writers over the last few years but there was an editorial a couple of weeks ago about freedom of speech that seemed to put the paper on one side of the dispute.
The leader seemed to ignore the principle that the right to speak freely comes with the responsibility to avoid causing or inciting harm. Many of those who speak out to restrict the right of trans women to be treated as women are deliberately asking for those transwomen to be isolated, ridiculed, denied medical treatment and to be deprived of their rights.
There is particular emphasis on the rare cases where a transwoman has attacked other women. The case of Keira Bell against the Tavistock clinic and a few other key court cases get heavy mentions.
The argument keeps returning to biology. For the trans-critical spokespeople, biology is paramount. Unless you have ovaries and uterus and can bear children you are not female. This argument ignores the many women who cannot or do not want to give birth.
Since when has biology provided the defining characteristics of what it is to be human. My argument with the Observer reviewer is that the opinions of the two authors are taken as given with no question of their reasoning Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) choice of data.
Yes, there are severe questions for society about the place of transgender people including those of a non-binary disposition.
Yes, biology does mean there are differences between people. Some produce sperm and others produce eggs. Some people have blue eyes some have brown, and some have a shade in between. How one perceives oneself has a lot of building blocks — genetic, hormonal, experiential, perhaps influenced by our gut microfauna, who knows.
How does it harm society to let every person be themselves? If a black-skinned person wants to be President of the United States, then let him be; if a woman wants to be a football referee, let her be; if a person feels themselves to be female let them be.
Many people want to break down stereotypes of male and female — not usually those who deny that transwomen are women — to prevent discrimination on the grounds of gender.
The aspiration for true equality is not harmed if a few want to appear and behave in a stereotypical girly or blokey manner. The anti-trans faction as represented Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) the two books reviewed in The Observer seem to feel that they are winning the argument and that public opinion is swaying against transpeople.
That is a insidious, fascist aspiration. A minority is put up as being a dangerous influence on society and must be torn down — they might be refugees, or Jews or Muslims, or intellectuals. Far-fetched, perhaps, but the tone of the arguments are getting more worrying. For your edification below is the last of my three failed competition stories.
This is historical fiction and a re-write of something I wrote earlier. It obviously did not impress the judge but I am sure there is a story in the dramatic life of alkali entrepreneur Nicolas Leblanc. Dize stood by the open door of the shed. The draught of air somewhat lessened the throat burning stench of the muriatic acid gas bubbling off from the vats. The workers, the poor wretches, clothed in sackcloth to protect their skins, had cloths soaked in soda tied around their heads to absorb the flesh dissolving fumes.
They still coughed as if drowning in their own fluids. They dug at the fused mass of saltcake, lifting it out to be heated in the flames. This would drive off yet more of the gas. Dize nodded with approval and moved to the adjacent shed.
Looking through the door he saw the furnaces heating the mixture of saltcake with coal and limestone. Smoke billowed out from the hearths as more workers stoked the fires. Dize turned to head to the last workshop but paused as he saw his master approaching from the house.
Leblanc was dressed little better than him, always prepared to join his workforce in managing his process. Dize shrugged. We should make another five hundred livres of soda today, but this will be the last batch till we get more supplies. They must provide more. The smoke flumes rising from the city were visible from here in St Denis, much of it from the homes of the aristos put to the torch. Dize knew he had had many problems but the current uncertainty in the supply of raw materials just when the process had been all but perfected was perhaps the greatest.
He knew well that there was demand for their soda from the soap makers, the glass makers, the paper makers and others. Although there was as much chance of Leblanc having his head severed from his body.
A half dozen riders rode into the yard. Their unmatched rough clothing and unsheathed swords revealed them to be sans-culottes. Leblanc stepped towards the rider. Who asks? The ever-changing faces of the revolutionary government and the unending roll call of executions made everyone wary of contact with whoever claimed authority.
It did him no good. Leblanc faced the leader. You will provide an inventory of all materials used in your manufactory and you will hand over the details of your process. They wished to take away the only cards that Leblanc held, his secret process for making soda. Leblanc, usually so docile and timid in the face of authority was pink with rage. Dize grabbed his shoulder. Dize addressed the rider. These are difficult and dangerous times, Leblanc.
If you do as they say now, perhaps when the war is won and some kind of calm returns, they will restore your property and pay you the prize.
Leblanc straightened himself. As ever your assistance is invaluable. Check that the work proceeds. I will inform Adele of the new state of our affairs and collect my papers together. Dize headed for the shed from which bad egg fumes of sulphuret of hydrogen emanated. Dize hammered on the door of the house. Alert your husband. The militia are here. Did you say soldiers? Come in, Dize, come in.
He followed Leblanc into the drawing room. It was dark despite it being daytime, with windows closed and covered by curtains soaked in soda. Even so, there was still the odour of the works on the air.
Your process is a success. The government has established works using my process in other parts of the country. My process is no longer a secret. Dize hurried to the entrance as the banging continued. As he raised the latch, the door was pushed back. Several men pushed in, forcing Dize back into the drawing room.
One of the dirty, unkempt men stepped forward. The Committee of Public Safety orders you to remove yourself from this property. You are to leave at once. For what reason. It answers to no-one. Your services are no longer required.
You should do as ordered unless you want to join the queue for Madame Guillotine. From 19th July the people of England will be free! Free to huddle together, free to sneeze and cough and breathe over each other, free to cram into sweaty nightclubs and pubs, free to fill their houses with family and friends, freedom for bosses to order employees to work in crowded, airless offices.
What kind of freedom will it be for the millions of people vulnerable to infections, the millions suffering from long-covid and the millions pinged by the Track and Trace app and told to self-isolate.
I am relieved that Wales is again being more cautious, waiting till 7th Aug to relax certain rules and maintaining that self-distancing and masks will be necessary in various locations for many months yet.
The English freedoms are taking a huge risk not just with their own health but also those of the neighbouring nations and those that are the sought-after holiday destinations. The relaxing of rules seem designed to encourage people to mix and share germs.
The probable rapid and massive rise in infections makes it far more likely that new variants will emerge which may not only be more infectious even than the delta variant but also more able to evade the vaccines.
It is irresponsible. Of course we have to learn to live with the coronavirus in all its present and future variants, just like we live with flu and TB and malaria. We cannot eliminate viruses and disease bacteria except in special cases like smallpox. But living with something does not mean we ignore it and take no precautions against it. Keir Starmer said that the English abandonment of rules was like driving a car without seatbelts.
Masks are a proven means of reducing the risk of infection. It may have shown too, that freedoms and rights come with responsibilities. Thus, wearing a mask and keeping some kind of distance is respectful and responsible. Inconvenient, yes, but necessary. Freedom of speech and opinion has also been in the news in many guises.
Watch this space I think. Another writing group meeting and another theme which I built into my lengthening, fantasy story.
As it is still developing and may even be publishable a dream! I am not going to post it here. But it is fun to write, just letting my imagination latch onto any wild idea.
As it grows, however, it becomes more important to have at least a vaguely coherent plot and some consistency in the characterisation. Instead here is another failed story i. This one is SF. With a flick of his eyelid, Blake added a final swathe of colour to the projection that filled one wall of his studio.
He rolled backwards in his carriage to examine his work. Yes, he was certain it was finished and ready to be sent to the gallery. Would it be projected he wondered or merely stored in the archive of contemporary art? Ivana rolled to his side on its single ball. The Intelligent Versatile Autonomous Nursing Assistant protruded its sensors measuring his vital signs.
Heart rate was slightly raised but otherwise indicators were normal. Tell me what you think of my painting. Then it turned and faced Blake. The crew were stranded when the return module was damaged in the landing. Where did you get that? The overwhelming bulk of the huge planet as a backdrop to the tiny, damaged craft on the desolate surface of the moon provides a narrative for the slow demise of the crew.
Ivana turned and angled its cameras to his face. I am the pinnacle of development of robotic nursing assistants, programmed to ensure that you achieve the ultimate in pleasure and satisfaction in your remaining life, as efficiently as possible. Of course, I am certified to make intelligent choices for your benefit. Versatility means that I can cope with a wide variety of situations and autonomy implies that I can expand my programming as I consider necessary.
He knew he was getting the best care possible but was Ivana a little overengineered for the role? Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) is such a small picture.
Blake felt as if his work had been dismissed as being of minor accomplishment. All those others you mentioned are old masters. Perhaps the work is considered pretty enough to be decorative. Really powerful feelings are only generated by that which is agreed to be worthy of the term, Art. It assisted him in undressing, moved him on to the bed, and provided a cup of hot cocoa.
As Blake dropped into a slumber, Ivana checked that he was comfortable and that his life signs were within acceptable tolerances, then rolled back to the studio. Ivana switched on the paint program and got busy. Blake was eager to get back to work in the morning.
After Ivana had helped him get up, showered, dressed and breakfasted, he directed his carriage to the studio. The wall where his canvasses hung was blank and dark. His eyes were drawn to the painting. The more he looked the more there was to see: swirling purples and emeralds and vermilions; structures and shapes which seemed three or even four-dimensional, defying Euclidian geometry; metaphors and allegories; the whole history of mankind in one immense and magnificent piece of art.
Words could no longer describe what he felt. Everything he had ever experienced or desired to feel was in the picture. Ivana detected an increase in brainwave intensity, the blinking reflex had been overridden.
Muscles had cramped. Blake was locked into staring at the picture. Heart rate rose and kept on increasing, body temperature, too, rose inexorably. Ivana detected endorphins flooding through his blood vessels. Ivana recorded cessation of life. It switched off the projector, deleted the art that it had spent the night producing and shut down the paint programme. Blake had died at the zenith of satisfaction.
Ivana put itself into wait mode having registered satisfaction at achieving its primary purpose. I like reading newspaper reports of many different sports. This seems to surprise English friends who seem to think that I and everyone else who lives on these islands of ours must be overwhelmed with loyalty to the English cause. I wish England well and hope they win their final match against Italy. I think the current team have the skills and personality to achieve a win and that their current, English, manager has done a great deal to bring them to the position of representing all England.
Yes, it is England and I am not English. My first affinity is to the land of my birth and current residence, Wales. I do get a tingle when Wales are taking part, although I can rarely bear to watch the Welsh rugby team because matches get too nerve-wracking. Even having spent my whole working career in England I never felt English.
That has faded over the years and particularly in the last five when Britishness has become associated with Brexit and the UK government has been increasingly dominated by right Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) English people of various ethnic backgrounds. I used to feel European when we could travel freely as fellow members of the EU, Now I feel cut off from that part of me. Of course I am also human and feel a bond with peoples across the world although not with authoritarian and bigoted leaderships of various countries, Trump supporting Americans, tech billionaires, or eco-trashing industrialists to list just a few.
The refusal of many English residents of Wales to learn how to pronounce Welsh names correctly is just one behaviour that gives annoyance. Of course to many people overseas, England and Britain are synonymous and the difference is difficult to explain to some.
England is by far the largest nation in the UK with a population 20 times greater than Wales. England or rather the Anglo-Saxons followed by the Normans, pushed the original Britons Celts, the Cymraeg, whatever term you want to use into the west. Edward I defeated the last Welsh princes and with his ring of castles imposed English rule on the people, ironically called the Welsh i.
While Henry Tudor Henry VII had Welsh ancestry it is to be regretted that the Tudor Act of Union of ended any pretence of Cymraeg independence and banned the Cymraeg language from court and hence any official use. Successions of English landowners from the Norman Marcher lords, to the C18th and C19th coal and iron masters, to the C20th water authorities have exploited the land and resources of Cymru and its people. The loss of Cymraeg independence still rankles, and it is annoying that we have been saddled with the names Wales and Welsh.
So, good luck England. Win or lose I hope your supporters treat the match as a game and not another battle in an endless war against foreigners. I entered it in a competition for a short story with an included phrase. I have now learned that the judges did not think it worthy of shortlisting so now you can form you own opinion.
Are you there? He cast a grumpy eye around the penthouse office which was bare except for his very large desk. There was ample room for a coffee maker but that would mean having one of the staff share his private domain.
Another presence would spoil his view from the o, floor-to-ceiling, quadruple glazed, uv absorbing windows. Harold gazed out at the view. Not one other person had the view he had. Far below, the sprawl of the city was lost in smog, but up here the sky was clear and he could see miles out over the ocean and far inland to the mountains.
It was fine being the sole occupier of the top floor of The Splinter but disappointing that no corporations had yet taken up his generous offer to build their own, somewhat less-tall, towers on the city land he owned.
He would have to sack his real estate managers. Was that a cloud out on the horizon? Another hurricane? The tower had shaken rather violently in the last. Those weather people kept on saying there were more expected. Still, who believed weather reports. The whine of the lift rising to the penthouse alerted him to an arrival.
The girl with the coffee? It was a coffee, but in the hands of his financial adviser with the grey-flecked hair and designer suit. You brought my coffee. He took a sip. I need you here. A lot of the stocks were showing as negative. There were columns of glowing figures. I want to know why. I pay you to make me money, not lose it. Property is down because of all the retail closures.
Motor and aircraft manufacturers are doing poorly for the same reason. Tell me that. Well, get onto it, man. Find some that need a bit of friendly investment, you know what I mean.
Go on, get out of here. Reading was a waste of time. It was the figures he wanted to see, particularly figures with dollar signs in front of them. Some big ones did attract his attention. Thirty-three trillion dollars big. He leant over his intercom again and growled. Worldwide business with a worth in the trillions. An elephant is worth one point seven five million dollars, to this biodiversity thing. Buy elephants. I built this business to where it is today. When I say this is where we are going, you get us there pronto.
Got it. Well, so he should. He had been given a job to do. We need more elephants. What are you doing about it? There are import regulations. When did they ever stop us? Get on with it. The two are being delivered to your golf course this afternoon.
What were you thinking, you fool? Brad followed. The helicopter flew along the coast. The city soon gave way to sand dunes and dry scrub, but a little way ahead was a glowing patch of fluorescent emerald. The greens were arrayed around the house each with fountains of water spraying on them. Harold disembarked just as a large truck approached along the driveway. Harold stood motionless; feet thrust apart as the truck drew to a halt.
The plump driver scrambled out and sauntered towards him. He must be a complete dolt. The rear panel angled down to the ground. Harold followed him.
A trunk appeared followed by a large and ancient elephant. Harold watched, horror growing inside him. The two elephants descended from the truck and swung their heads from side to side taking a look around.
They moved slowly, legs stiff, their skin grey with white patches and it sagged as if it was a few sizes too large for their bodies. Their tusks were chipped and cracked, and their trunks hung lank. They lumbered lazily towards the golf course. Where did you get these critters? They wanted to find a new home for them. How much of my cash did you pay for them? I only had to pay for the transport. I think you got me some duds here, Brad.
Those that answered back were out on their backsides before they knew what had hit them. What Brad said next surprised Harold. Why do you want them? Going after bio businesses. It says right here. Biodiversity is worth thirty-three trillion dollars in eco-system services to the people of the world.
Get that. Thirty-three trillion of natural capital. I want my share of that business. The elephants are just the start. Will there be anything else? Buy whales. Patrick Greenfield, The Guardian 28th January ] words. First, find a statue. Secondly, see if the name of the person it represents means anything to you. Third, wonder if the statue resembles the person it represents or has artistic merit.
Finally, discuss whether it should be torn down. It seems that statue erection is quite the thing at the moment. Football clubs seem to like having memorials to their famous players or managers e. Jimmy Hill at Coventry. A lot of people, particularly younger ones will ask who they are and what was Jimmy Hill famous for? Why do it? The people who have statues erected presumably expect the person to be remembered for a very long time but that has proved to be a false hope.
Few people have led perfect lives of unblemished good, so after some time of hero worship they undergo some reassessment and their image becomes somewhat tarnished Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) intended.
Should we retain the statues of those who have metaphorically fallen from their pedestal? It is a complex question. I do not support those who seem to want to wipe all memory of our past from sight like the Taliban destroyed reminders of pre-islamic culture in Afghanistan.
In the UK we need to know the source of our riches, the truth about empire and the industrial revolution. On the other hand, I see little point in retaining statues of forgotten maybe-heroes especially as most do not deserve the label of being art. These days with everyone almost having a smart phone it could be an example of augmented reality accessed by a QR code on the base of the statue.
It would be useful to have a calm, reasoned discussion about the worth of various historic persons — not a riot. Which, of course, brings me to the latest statue, that of the Princess of Wales. Yes, she was fond of children and did some charity work for them but she also supported AIDS victims and victims of minefields. It may have been more dramatic and artistic to include those elements of her saintliness in the image.
Back to a bit of quick and short writing this week. Are the three characters clear? There must be an accident or roadworks. There are probably five hundred cabins in the park. Not in front of Lily. Ha ha ha! Well spotted, Lily. Last week I looked at human rights and how they impact on sex and gender. This week I want to look more closely at the sex and gender question, particularly as it affects me.
The trouble is that the gender wars reduce discussion to emotive slogans. That is the same whether we are talking about sexism, misogyny, the gender pay gap, etc or the increasingly vindictive battles facing transpeople.
About 0. The default sex is female as everyone has an X chromosome. All the twelve functional Commissionerates and two Directorates are functioning under these three Members.
Under each Commissionerate Office there are some Division Offices and under divisional offices there are some Circle Offices. Circle Office is the grass root level office of VAT system in Bangladesh which directly deals with the tax payer and the Range Officer performs his duties from Circle Office. This outcome of the recent VAT collections is quite impressive though VAT system is not fully modernized and exist a lot of exemptions and is suffering from acute manpower.
A lot of scope still remains to boost up VAT revenue collections if a modern and efficient VAT system could be implemented through initiating different reform measures and adequate manpower and logistics are provided. Wide tax net Import stage, production stage, service rendering stage, wholesale and retail stage and limited exemption including exemption on primary and unprocessed agricultural goods.
Internal balance and equitable treatment. Liberal treatment like turnover tax and cottage industries facilities for the small units. Elimination of cascading effect No Tax on Tax.
Zero rate on all exports, deemed exports and outgoing ship stores. On imports VAT is an addition to customs duties to initiate VAT system from the import stage and to protect certain economic activities. Audit and account based system. Positive and helpful for maximizing revenue realization. If the customer is registered for VAT and uses the supplies for business purposes, he will receive credit for this VAT input tax.
The broad effect is that businesses are not affected and VAT is actually borne by the final consumer. According to Carls. Shoup, VAT is a tax on the value added by a business firmthrough its activity, to the goods and services it buys from other business firms. In other words, VAT is an expenditure tax or a transaction tax or a consumption tax.
In other words, the added value is the differential amount between the sales price and the input cost. The Act contains 73 sections, 3 Schedules and the Rules contain 42 rules and 27 Forms. Now the Act contains sections, 3 Schedules and the Rules contain 52 rules and 37 Forms. Though there are some applicable net rates for services like, 2.
But practically these rates come from the truncated base for assessable value for VAT of some specific service items. If the truncated base value of an item is made tk. Zero rate on all exports, deemed exports and foods for consumption outside Bangladesh and other goods supplied to an out going conveyance. It is a liberal and easier tax treatment for the small enterprises production and services. Turnover means total money received or receivable in a certain period by a registered person against his goods manufactured, service rendered or goods supplied.
Who is eligible to pay Turnover Tax. Yearly turnover not more than tk. Not listed in the SRO No. Two copies of annual turnover declaration Mushak- 2Kha to the Divisional Officer, VAT Estimated annual turnover and turnover tax declaration to be submitted every year subsequently by the tax payer within 30 thirty days of the date of Enlistment.
After examining the declaration; the amount of annual turnover and Turnover tax ought to be approved by the Divisional Officer Approval letter to be issued by the Divisional Officer within 30 thirty working days Turnover tax is payable on the date of issuance of Enlistment certificate by the Divisional Officer Deposit the amount of turnover tax to the Govt. Submission of turnover tax Return Mushak-4 in every tax period Registers and documents to be maintained:.
Purchase register Mushak Sales register Mushak Counter foil or copy of cash memo Copy of turnover tax Return Mushak-4 Documents relating to import and export if any Relevant commercial documents. All the documents relating to turnover Tax to be maintained for 6 six years All exports, deemed exports and foods for consumption outside Bangladesh and other goods supplied to an out going conveyance.
Goods and services under the Turnover Tax. So, VAT is applicable at import level, service rendering level and trade level also. Goods described under the First Schedule of the VAT Act, such as: live animals, meat, fish, fresh milk, unprocessed agricultural products, natural sands, rough timber, raw silk cocoon, raw wool, raw cotton, raw jute etc.
Basic services to live on, Personal Services, Social welfare services, Medical and Health services given by the private sector, Library, Museum, Art gallery, Zoo, Botanical garden, Transmission of Radio and TV excepting other commercial activitiesTaking deposit and savings by Bank and Financial Organization, Life insurance policy, Savings, SEC, Transportation of Passenger without AC and goods, Air lines excepting the farm rents Chartered plane and Helicopterreligious activities, Postal service excepting Courier and Express mail serviceall charitable and scientific service activities provided for public interest, Stevedoring and Hand operated laundry and cleaning activities except services provided in hotel and mechanized laundryetc.
NBR may by special order exempt payable VAT or SD on any importation of goods, receive of supplies or receive of services subject to some limitations and conditions in view of enforcement of any international or bi-lateral agreement on reciprocal basis. NBR may by special order exempt VAT or SD on importation or supplies of any taxable goods or on services rendered mentioning the reason in each case.
It should not be a joint stock company ii Its Invested capital for plant, machinery and equipment at any time in the year should not over taka 40 lacs iii Its Annual Turnover not more than taka 60 lacs i. This Cottage benefit may be taken through certain procedure : There is a negative list of items for cottage benefit Procedure: Fulfilling the above SRO conditions the manufacturer of VAT payable goods except the goods under the negative list will apply to the Divisional officer of VAT in form mushak-6 with a declaration in form-ka.
After enquiring into the matter, if the Divisional officer is confirmed that the applicant has fulfilled the conditions as per the SRO, then he will enlist the applicant as a cottage industry in form mushak The enlisted person will maintain an accounts of transaction in form-kha and at the time of supplying the goods, he will always issue a cash memo mentioning the enlistment number. Exemption at Trade level Maize seeds in package formRice all sorts Protein premix of animal feed All Contraceptives Insulin, Vaccination for human medicine, Vaccination for veterinary medicine, Homeopathic, Aurvedic, Unani and Kidney dialysis solution, Anti-cancer medicine.
All fertilizer Insecticides, Fungicides, Pesticides, Anti sprouting products, Plant growth regulator and Disinfectants used in agricultural activities. As a result the incidences of taxes are distributed among the all taxpayer in a same chain and the individual incidence becomes low. Input tax credit is an incentive to the tax payer.
It is the engine of VAT system. It is a progressive tax system because of input tax credit facility. Value Added Tax paid on imported inputs or purchased inputs by a registered person from other registered person and VAT realized in advance ATV on imported inputs at the import stage shall also be included. Input tax credit facility is a right for the tax payer.
But it is not free to exercise. This rebate can only be taken under certain conditions. Tax credit is not permissible in the following cases :. VAT paid against the goods kept under others possession, right or supervision.
The amount of SD or Turnover Tax paid earlier. The raw materials used in the production of goods or services exempted from VAT. VAT paid against reusable packaging material, excepting the first time use. VAT paid on Goods and Services which are related to the construction. Modernization, expansion, renovation and repair of any building or establishment and also purchase or repair of any kind of furniture, stationeries, air conditioner, fan, lighting 47 equipment, generator etc.
VAT paid against expenditure of travel, entertainment, staff welfare and development activities. VAT paid against such inputs which is not entered in the book of purchase Mushak prescribed by rules. VAT paid against inputs which is not included in the base value of the taxable goods.
Input tax on increased price of inputs purchased or procured when amended value declaration is not submitted after increase of total input price exceeding 7. The amount of VAT concerned with bank guarantee under which the input is released, till the bank guarantee finally disposed of.
If the NBR by notification in the official gazette fix the rate and amount of value addition for the purpose of assessment of VAT incase of supply of goods or class of goods by a trader. If the NBR by order determine VAT on the basis of real value addition or by notification in the official gazette determine VAT on the basis of fixed rate of value addition on some certain services ,VAT paid against that inputs purchased.
If the total value received or receivable by a trader against his supplies is determined by rule for the purpose of payment of VAT. If the amount of payable VAT is not included in the supply price or price declaration of goods and if there is no proof of payment in the Govt.
If the value of inputs of goods or services worth Tk. Exceptions and other relevant issues Partial Rebate : As per rule 19 of VAT Rules the following percentages of rebate may be taken in respect of place, installation or premises used in connection with production or supply of goods or rendering of services : a VAT paid on insurance, gas and power distribution:.
Industry level Value for VAT tk. Value for VAT tk. If any taxpayer without having legal right of taking rebate avails tax rebate, the concern officer cancelling the taken rebate may order for adjustment with the account current register or tax return Mushak The person aggrieved by the order may submit a written objection to a VAT officer senior to the officer passing the order within 15 working days.
The officer shall give an opportunity of being heard to dispose of the issue within 15 working days and the order issued by the said officer shall be final. But whenever the real VAT system will be implemented at all stages of goods and services the question of value for VAT in Bangladesh may be dealt with relaxed approach.
Value for VAT does not mean the actual value or sale value of a commodity or service. Actual value or sale value is determined by the manufacturer or trader or market.
Here the value stands for the purpose of assessment of VAT at different stages only. So the question of value for VAT in Bangladesh is very important, though it is not important for the countries where the ideal VAT system is introduced at all stages like: import, manufacturing, trading and service rendering.
As per the current position of law the assessable value for VAT at different stages are to be calculated as mentioned below : Total receipt means-- Total money received or receivable including commission or charge, excepting VAT by the taxable service renderer in exchange of his services. The rate of value addition for pharmaceutical and petroleum substances will be counted as In case of payment on the basis of truncated base, no rebate can be claimed.
The small retail traders whose annual turnover is not over tk. Rate of value addition is determined to be NBR may by rule ascertain the procedure of valuation incase of manufacturing the brand goods of a registered manufacturer on contract basis by another registered manufacturer. The owner of the brand goods will also submit a value declaration in form Mushak-1 to the Divisional Officer of VAT as per normal procedure laid down in rule 3 1 of VAT rule.
The manufacturer of the goods sub-contractor shall only be entitled to supply the manufactured goods to the registered premise of the owner of that brand goods. At the time of supply he will issue a Mushak using double sided carbon destined to the premise of the owner. Both the Manufacturer and Importer can opt for supply against in-different value. Option to sale with printed in-different value through out the country Manufacturer will have to pay in total at the factory level and importer will have to pay in total at his supply level.
Prior approval from NBR is to be taken. Whatever the provisions prevail in section 5 2in view of maintaining stable price for goods and services if the Government through any Govt. In the above case Govt. Rule 3kaka The retail price of the goods shall be the price determined by the manufacture on approval from the concerned officer in which all expenses, commission, charges, duties and taxes are included.
NBR by notification in the official gazette may fix the rate and amount of value addition of any goods or class of goods at trade level. For Services. NBR may by order fix the actual value addition of any services or by notification in the official gazette fix the value added tax on the basis of determined value addition.
Determination of tax on the basis of value addition at certain rate in case of specific services rules, Service Provider. The VAT determined in the column 3 of the aforesaid table will be paid by the service providers.
In case of the aforesaid service providers shown in column 1no input tax credit will be allowed. NBR by notifications in the official gazette may fix the Tariff Value for SD and VAT in case of goods or services considering the importance of public interest and being satisfied after due enquiry. Tariff Value for goods were introduced to. The tariff value is fixed only for the purpose of assessment and realization of VAT, it is not a market price or real price or total cost of the goods.
It may be the value or amount equal or nearer to the amount of value addition or how much relax treatment the policy maker wants to consider for a certain sector or item. It is a distortion to the VAT system, but the government of Bangladesh has under taken this system on interim basis to address the trade reality. Value declaration with input output co-efficient in Form Mushak-1 to the Divisional Officer of VAT Goods may be supplied from that day on the declared value In case of any change in value, it is to be noticed to the Divisional Officer before seven working days of its execution If any anomalies are found in the value declaration after investigation, Divisional Officer may by giving an opportunity of hearing can review the value and execute it from the date of declaration The decision of the Divisional Officer regarding the value within 15 working days On request of registered person or Divisional Officer or of his own initiative, Commissioner can fix the assessable value due to increase or decrease of market price or of other reason.
A declaration regarding input-output co-efficient of every goods in form Mushak-1ka to be submitted to the Divisional Officer of VAT in case of goods under Tariff Value and in form Mushak-1kha in case of trader or commercial importer. NBR, any VAT Commissioner or registered taxpayer may proceed to the committee and committee may give suggestions after review.
Fluctuation of value of inputs and currency rate Complication in actual distribution of input-output co-efficient Problem of adjustment with the market price and instability in business system Inadequate skilled and efficient person power May create inconsistency between business flow and system Less accommodative approach towards reverse interest.
At the time of inception of VAT in Bangladesh it was not applicable at the trade level. It was applicable at the import level, production level and service level only. Later on in only 12 luxury items at the trade level were brought under VAT. After words the items were increased to 60 within some years. But the result was not satisfactory. In all the items are brought under VAT at the Trade level. To impose and realize VAT from trade sector of Bangladesh the traders was defined in a different way.
Trader means a person who sales or otherwise handover the goods to other person in exchange of consideration without changing any shape, nature, characteristics or quality of goods imported, purchased, achieved or otherwise collected by him. Commercial Importer means a person who sales or otherwise handover the goods to other person in exchange of consideration without changing any shape, nature, characteristics or quality of goods imported by him excepting the goods described in the First Schedule.
Commercial Importer : ATV to be paid at the importing customs station through Bill of Entry at the time the import level duties are paid. Goods to be supplied subject to payment of taxes and issuance of Mushak and Mushakka challanpatra. Commercial importer should maintain accounts under rule 22, but form-ka may be maintained instead of Books of accounts for purchase Mushak and Books of accounts for sale Mushak There is a negative list for ATV.
Local trader should maintain accounts under rule 22, but form-ka may be maintained instead of Books of accounts for purchase Mushak and Books of accounts for sale Mushak He has to know and abide by the rules and regulation relevant to his business. Dark Rose / Tell Me Doctor - Kaz Lux, John Schuursma - Live Dialogues (CD, Album)
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