EXEMPTIONS/AMENDMENTS IN/WITHDRAWAL OF EXISTING EXEMPTIONS Rate of service tax restored to 12% As per section 66‚ the charging section under earlier regime‚ rate of service tax was 12% of the value of taxable services. However‚ the rate of service tax was reduced to 10% vide Notification No. 8/2009 ST dated 24.02.2009. With effect from 01.04.2012‚ Notification No. 02/2012-ST dated 17.03.2012 rescinded the said notification and the rate of service tax was restored to 12% for the period between 01.04.2012 to 30.06
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As the end of the year 2012 approached‚ the passing of the Sin Tax Bill grew into being the “talk of the town” – or perhaps‚ of the entire country. On the 20th of December of the same year‚ President Noynoy Aquino finally signed Republic Act No. 10351‚ better known as the Sin Tax Reform Act of 2012 which was implemented on January of the year 2013.The sin tax law is expected to raise 30 billion pesos ($750 million) which will be used for the health care services for over 5 million poor families just
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Chapter 6 Tax matters 1、 Why have tax? The Collins Concise English Dictionary (1992. P 1383) defines the word “tax” as: “a compulsory financial contribution imposed by a government to raise revenue‚ levied on income or property‚ on the prices of goods and services‚ etc. and to levy a tax on (persons‚ companies‚ etc.)” (Clinton Alley‚ 2008). there are several reasons can explain the existence of tax: The main function of taxation is the fiscal one. It is through fiscality that taxes play their
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Morgan Gillespie Professor Carr English Composition 1 November 25‚ 2012 What are Poll Taxes? A poll tax is a tax that costs the same for everyone no matter what their income or property is. In the United States‚ a poll tax is used to refer to a sum of money that people were required to pay in order to vote. Poll taxes were levied by the governments of John of Gaunt in the fourteenth century‚ Charles II in the seventeenth and Margaret Thatcher in the twentieth century. Most couldn’t afford
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1.0 Introduction Rahimafrooz is the largest seller of IPS in Bangladesh and as a result‚ it has to sell the IPS battery to its IPS customer. However‚ some other brands of IPS batteries are available in the market‚ which give the customers several options. Therefore‚ Rahimafrooz requires an appropriate and effective marketing strategy to ensure that their IPS customer purchase batteries from Rahimafrooz. 1. Objectives The broad objective of the study is to develop an appropriate marketing
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PROJECT REPORT ON “BRAND BUILDING STRATEGY OF HUL PRODUCT” By Akash Tripathi 12BSP0087 A REPORT ON “BRAND BUILDING STRATEGY OF HUL PRODUCT - AVIANCE” By Akash Tripathi 12BSP0087 EDVENTUS – Business Enhancement Partners A Report submitted in partial fulfillment of the requirements of PGPM Program of IBS MUMBAI Date of Submission: 28th May‚ 2013 ACKNOWLEDGEMENT I take this opportunity to express my profound gratitude and deep
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For many years I have wanted to work in the culinary field as a pastry chef. A pastry chef is a station chef in a professional kitchen‚ skilled in the making of pastries‚ desserts‚ breads‚ and other baked goods. they are employed in large hotels‚ bistros‚ restaurants‚ bakeries‚ and some cafes. when I originally started at the Art Institute of Philadelphia I did not realize everything that went into being a pastry chef‚ for me
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IMPACT OF TAX REFORMS SINCE 1991 Tax reform since 1991 was initiated as a part of the structural reform process‚ following the economic crisis of 1991. Direct Tax Reforms: 1. As per the recommendations of the TRC the personal tax brackets were only three‚ of 20‚ 30‚ and 40% starting in 1992–93. Financial assets were excluded from the wealth tax‚ and the maximum marginal rate was reduced to 1%. 2. Further reductions came in 1997–98‚ when the three rates were brought down further to 10‚ 20‚
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Tax file memorandum Subject: Profit or Loss from business I. Facts: In early 2010‚ Walter Hodges became interested in the real estate market so he initiated his investigation into the real estate market. Mr. Hodges intended to acquire real estate with the intentions for investment or rental. Mr. Hodge has no previous knowledge or exposure to any real estate rental or investment industry. As a result‚ Mr. Hodges began in Spring 2010 to advertise and expose his business through
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