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 Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) 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. The thing is that there are three parts to that sentence that require further explanation — what is a man, what is a woman and what is meant by change? As soon as I start delving into a dictionary for the definition of these terms I fell down a rabbit hole where meaning recedes faster than my rate of descent.
For example, belief is defined as an acceptance of a statement as being true. But what is true? How on earth can you tell? I believe it because I believe that the evidence supports that theory. Some people believe in a god.
Is that belief the same as my belief in gravity? Truth is a somewhat rare commodity at the moment. The internet is filled with untruths and even the government has given up making a distinction between truth and lies as the PM and ministers lie almost every time they open their mouths. Re-establishing the importance of speaking the truth, as far as our knowledge allows, is one of the most pressing matters facing us all.
Let us return to the main subject. What is a man? Man is a male, a male is a man. No mention of penises, or testosterone or Y chromosomes or whatever genes it is that supposedly confer maleness.
The same confusion exists with defining a woman — is it someone with ovaries, who can give birth, has a pair of X chromosomes, or is a carer or. What about change? The word implies that the final version is different to the initial. In that case every human, every living thing, changes from birth to death.
Bodies can be changed: kidneys replaced; breasts removed; noses re-shaped; a penis turned into a functional vagina. It certainly develops, but I think that someone who is transsexual would say that their perception of their gender never really matched the sex they were assigned at their birth and did not change, however long it took for them to recognise it.
What I am saying in a roundabout sort of way is that writing a simple statement, a belief perhaps, and presuming that is all that needs to be said is nonsense.
If one decides to make a personally held belief public then it really must be backed up by an explanation of what is meant by that belief, and the truth or otherwise that lies behind it. I fully endorse the HRA. Rights bring responsibilities. The person making that statement has to think, what is the effect of publicising my belief? Am I in a position of power and influence such that people may take my belief and bring harm to those who disagree.
They are doing so in order to stir up a response which may bring harm to some people. That is against the principles of the HRA. What do I want? I want every human being to be able to lead their lives as they wish as long as it does not bring harm to another person. Causing offence is not harm. My existence as a non-binary person or my appearance in a dress may offend people like Maya Forstater but it does not cause them harm unless it is self-inflicted. Similarly, she has the right to say she does not believe a man can change into a woman.
I want society and the laws of the land to recognise my rights to hold and express my own beliefs and to exist in the way I wish as stated in the HRA. I accept that this applies to every individual in their own way.
Sometimes responding to offensive statements stirs up yet more resentment and ill-feeling perhaps leading to confrontation and violence.
So, to ensure that the principles of the Human Rights Act are followed it is important to respond rationally and peaceably to any statements and to question the truth of any beliefs. Stifling discussion by no-platforming people whose beliefs we disagree with just stirs resentment. Instead there should be an automatic right of reply. I am happy being who I am and I feel quite safe and secure in my home town but I worry at the frequent news reports of groups of people being picked on by others who hold certain beliefs.
Do you see a theme there? That is one place where I am very glad I am not holidaying at the moment. Cornwall is rather too popular in the summer months anyway, but this weekend with all the security and press and protesters?
And what will come out of it? Not this week. So no work on either novel, no short stories for writing groups, no bright ideas for new projects not written down anyway. Mrs Hudson brought up my breakfast at While delivering the morning post she asked after Holmes.
Still no sign of him since he went off to Switzerland. The letters brought the usual appeals from eastern European princesses being blackmailed by Chinese opium dealers and minor aristocrats beset by family curses. Nothing unusual or of interest. Made slow progress with the crossword in the Times. Enjoyed a quiet evening without that infernal racket from the violin. Thursday 14 th May. Newspaper reports of a surge in criminal activity in the City. Apparently Scotland Yard have no explanation for the sudden confidence of the fraternity of cut-throats and pickpockets.
Still no news of Holmes. While out for a walk on the Heath I was attacked by a strange man with a dark skin and a bone through his nose, wearing a grass skirt and wielding a blow pipe. No idea where he came from.
This evening had a visit from an unkempt character with a delivery for Holmes. Fellow was rather unhappy Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) learn that our stock of cocaine had not been diminished recently and hence further supplies were superfluous. Chap went off mumbling. Unfathomable anagram in the Times today — O me save ill H. Showed it to Mrs Hudson. Young ragamuffin accosted me outside B this morning asked for a farthing to deliver a message.
I cuffed him about the ear and sent him away. What use are small boys? Spent the evening cleaning my trusty service revolver. Heard nothing from Holmes.
An unfamiliar character waylaid me on my way to the theatre this evening. He was covered in black dust and had an empty sack over his shoulder. No inkling of what employment he was in. Muttered something about a message before stumbling off. Probably drunk. He was wearing a scarlet satin cassock with a wide brimmed red hat. I said we were Church of England and shooed him down the stairs.
Narrowly missed by an arrow that flew through the window while I was polishing my stethoscope. Had a scrap of paper attached which I threw in the stove. It is perhaps not surprising that a few days of warmth and sunshine cheers one up. Not that I was particularly unhappy before, but it is lovely to go out without worrying about a raincoat and to wear shorts and short sleeve dresses without feeling chilled.
Despite May being cold and wet, the climate is still warming more quickly than the climate scientists hoped. Dry weather and more tourists means more moorland and forest fires.
Warm weather means more algal blooms in rivers and lakes. GP surgeries have been instructed to hand over all their paper data on patients for digitising and then it will be offered for sale to all and sundry with a minimal degree of anonymisation.
Apparently you have till 23rd June to stop your medical records being included in this data grab and sale. Next week it is the G7 meeting where there is talk of discussions about some of the issues leading up to the climate conference in the autumn.
However I see little sign of leaders, industrialists or the general public seeing the urgency that exists to take drastic steps, not in the future but now. While the growth of renewable energy and electric vehicles gives some hope of change, the fossil fuel lobby is still resisting and trying to maximise their profits while they can. A funny thing happened this week. We were given the first sentence of what the originators thought was the start of a romance story.
I decided to let my imagination roam. This week I suppose I should have gone back and refined the story, making sure it had a beginning, middle and end, characterisation and a satisfying twist.
My fellow writers loved it and were very complimentary. So what do I do now. Can I continue it? Can I maintain the flavour? Can I keep the ideas rolling in? Goodness knows. Perhaps it is that when one stalls I can continue with the other. The politicians and politics I wrote about then almost seem like ancient history now, but it was a bit of fun at the time.
Gerroff my sticky buns! The three cronies released their grip and Bunter sank to the floor or as close to it as his rotund belly would allow. Osbourne took a bun from the bag and offered the remaining two to Cameron and Clegg.
The banks have got better things to do with your money than let you have it. I want my sticky buns. What a fascinating week. We have been treated to the Revenge of the Cummings.
Just a peep at Cummings makes me want to throw up. On the one hand one cannot believe a word of his craven apologies for his mistakes, yet the picture he gives of utter incompetence of everyone in government, including himself, rings so true.
One wonders how two malicious egotists could have got into positions of such power, yet it seems so easy when they were supported by the fawning members of the Tory party and the true wielders of power behind the scenes.
Who are those people? The owners of the right wing media? The billionaires? The names in the richlist published last week are largely shady figures Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) go out of the way not to be in the public eye and include quite a number of ex-russian oligarchs. I wonder why. Or are they just rats fighting for the last scraps before climate change and right wing chaos bring the end of civilisation as we know it. What we see from Cummings now is the defeated bully.
No longer the scourge of Tory MPs and junior cabinet ministers that includes all the government right up to Chancellor of the Exchequer Sajid Javid. We were given the first sentence of a story to set a scene. Apparently it was set by the Romantic Novellists Association for a competition.
I turned it into the beginning of a type of fantasy and had a bit of fun with it. This was a romance, the gothic variety, not really original but amusingly melodramatic. Ignoring the rain-flecked gale, she looked down at the waves crashing over the dark rocks far below and then her gaze lifted to the boundar. Humans were once thought to be separate to the other organisms living on Earth.
It was Darwin who drew homo sapiens into the tree of life revealing that we evolved from apes and other animals before them, right back to the primordial cell.
Nevertheless, Darwin seems to suggest that humans are the pinnacle of evolution and that our intelligence and self-awareness set us apart from other animals and plants. More recently our uniqueness has been questioned. There are tool using animals; animals that can recognise that an image in a mirror is themselves; animals can make plans for the future. Still, zoologists and philosophers try to maintain that we are different to animals such as dogs, elephants, dolphins, chimps, octopuses because we have language, or metacognition thinking about thinkingor something else.
When you look into the eyes of a dog and they look back, is the dog thinking, what next? Does a dolphin get enjoyment from swimming and leaping and hunting fish and can it express that feeling to its fellow dolphins? Do elephants really mourn the death of their fellows? Are the flashing colours on the body of an octopus more than an instinctive reaction to their environment? I rather think the answers to all those questions are yes.
How much does complex thought depend on language? Or can complex thoughts arise without lots of words to express them? Perhaps we will never converse with other creatures although empathy and friendship is possible as any pet owner, farmer, rider, will affirm. Nevertheless we must see ourselves as part of the living world not as separate and in constant war with it.
It amazes me how we are discovering time and time again how interdependent the natural world is. If we are to survive then we must attune ourselves to that interdependence. And this is where I wonder how truly intelligent and sentient we are because if we do possess those attributes as a species then we should be able to adapt our behaviour and adjust our way of living accordingly. The pandemic brought huge changes to our living behaviour but the slowness to react by both governments and individuals lead to the spread of disease and the high death toll.
The eagerness that people show to return to foreign travel and crowded venues shows that the majority have not adapted. Then there is climate change and environmental degradation. She discovered the vast interconnectedness between trees and the fungal systems in the soil which allows trees to communicate with each other and to protect and nourish each other.
That applies to all plants, not just trees. I have also just read an article in New Scientist magazine about the perils of nitrogen fixation. We know that excessive use of artificial fertilisers causes algal blooms in rivers and lakes and the oceans. In fact overuse of fertiliser has other equally damaging consequences for climate, biodiversity and a healthy environment. One of these is that excess ammonia and nitrate in the soil kills the fungi.
The significance of that was not considered in the article but it means that overuse of fertiliser to stimulate growth of crops results in the death of natural ecosystems. We have to integrate all these discoveries and all the knowledge we have to find a way to allow us to have a future, and then persuade everyone to act.
For the first time in over six months the writing group met in person indoors, back in our original meeting place. For various reasons there were only five of us but it was lovely to chat in warm surroundings. My story involves an incident in the history of blood transfusion but is totally fictional.
The setting is a little known post-Great War allied excursion into Russia following the revolution. The blast of cold air caused Medical Officer Jackson to look up from his sewing.
Jackson shrugged. He needs a blood transfusion. Preferably a soldier who is still tolerably fit. Was it him that would be required to give blood? What do you have to do? Is there only one match. Madison opened his mouth to reply and paused. Various thoughts passed through his mind.
At last, he spoke. The big man with skin as black and shiny as a mahogony piano sat holding the pad of lint to his arm. I hope the Major sees it the same way. Madison gazed at the Major, hardly able to believe the change. The Major was sitting up in bed.
His skin had a healthy, pink tinge. The doc tells me that as well as patching me up he gave me a shot of blood. Doctor Jackson looked up from examining the sleeping patient in the adjacent camp bed. In fact, you and Private Taylor quite possibly have a closer match in your blood than you and most of your family.
He volunteered. He said it was his duty to the United States of America. I guess I have to thank the guy. Also, I have just read a newspaper article about democracy in Samoa, the small Pacific island Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD). Apparently they are held up as a beacon of democracy in a region where coups and military takeovers are common, yet Samoa has had the same prime minister for over twenty years.
Now, after a recent election ended up in a dead heat between the ruling party and the opposition set up by a disillusioned former member of the government the ruling party is trying to hold on to power by stretching the rules of democracy. It seems that during their long time in power they have tweaked the Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) and stuffed the civil service and judiciary with their own supporters so that other parties have little chance of pushing them out.
It is described as a bloodless coup. Do we live in a democracy? Does democracy work? Of course, nowhere is governed by a pure democracy where all the citizens are the government and make the decisions. Most people would get bored with the endless discussions and voting and it would be left to the few fanatics to run everything, or at least argue about it. Representative or parliamentary democracy is, supposedly, the next closest thing.
Now it is over 18s with over 16s allowed to vote in some elections such as the recent Welsh Senedd elections. Except it is not quite so comprehensive as you have to be on the list of electors at the time of the election and that usually means having a permanent address. Now the UK government is planning to restrict voting rights to those who hold a new photo identity card, which will have to be applied for and paid for like driving licences and passports.
This is what happened in That is if they voted at all. Local elections are usually very poorly supported. If the main opposition party is riven with dissension and in-fighting then the ruling party ends up with an Perfume - Various - Ministry Of Sound: Chilled 1991-2010 (CD) ride to victory.
With overwhelming control of parliament they can do what they like. If their respect for parliamentary and governmental rules is weak then they can start chipping away at the checks and balances that restrain them from turning the country into an interminable and unremovable one party state. It seems to be that many of what we may consider to be democratic states are slipping that way. Under Trump the USA system of government showed itself vulnerable and if he had won in who knows what might have happened.
Here in the UK every day seems to bring evidence of a slide towards government by a group of untouchables free to do what they like not necessarily all in parliament. With in-depth features, Expatica brings the international community closer together. Amongst other services, Expatica offers the best dating site for Expats in Germany since Finding love is a challenging quest even in your home country.
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