1) Authorized Economic Operators (AEOs) are legal entities in Kazakhstan that receive special simplifications and benefits from customs authorities, such as accelerated customs clearance and reduced inspections.
2) To obtain AEO status, legal entities must meet requirements such as paying customs duties and taxes for over a year, operating internationally for over two years, and having no criminal convictions or tax debts.
3) AEO status provides benefits like releasing goods before filing customs declarations and carrying out customs procedures on entity premises; it also recognizes entities across Kazakhstan.
SYSTEMIC REPORT "ABUSES AND PRESSURE INFLICTED BY LAW ENFORCERS ON BUSINESS"Iaroslav GREGIRCHAK
In the Business Ombudsman Council's Systemic Report "Abuses and Pressure of Law Enforcers on Business" the Council's team led by Iaroslav Gregirchak, the Deputy Business Ombudsman, comprehensively examined the most common malpractices at the part of law enforcers and developed a set of 27 recommendations to the Ministry of Justice of Ukraine, the General Prosecutor’s Office of Ukraine and the Ministry of Internal Affairs of Ukraine.
The document commences by examining problems related to the stage when criminal proceedings are being launched. The Report advocates the need for digitalization of the way the data is entered with the Unified State Registry of Pre-Trial Investigations (USRPI). Thereafter it updates the Council’s earlier recommendations aimed at alleviating pressure inflicted on business through (i) groundless launching of criminal proceedings based on allegations of tax evasion; as well as (ii) groundless denial to launch criminal proceedings.
The next chapter is focused on an inefficient (delayed) course of pre-trial investigation. The document commences by concentrating on (i) criminal proceedings launched prior to March 15, 2018, in whose regard the Criminal Procedural Code does not set forth deadlines of pre-trial investigation, thus resulting in such criminal proceedings becoming a convenient tool for inflicting pressure on business. While drawing attention to the lack of proper access to selected information about the course of pre-trial investigation, the Report calls for the need to simplify both suspect’s and victim’s access to the USRPI. Afterwards the document advocates vesting the defence and injured party with the right to independently lodge motions with prosecutor or investigatory judge seeking extension of terms of pre-trial investigation. The chapter ends by focusing on the taxonomy of problems stemming from the current state of legal framework governing use of court-ordered/forensic expert examinations.
In the subsequent chapter discussing procedural abuses in course of pre-trial investigations, the Report concentrated on the following taxonomy of this problem: (i) illicit retention of arrested property; (ii) transfer of materials of criminal proceedings from one body of pre-trial investigation to another; and (iii) practice of reiterative arrests. The Report ends with a comprehensive chapter focused on disciplinary liability of investigators and prosecutors.
We are informing our readers about the most important changes in Russian legislation: news about VAT, property tax, cash transactions, primary documentation, etc.
Accountor hosted another TaXmas event at the Embassy of Finland as it has been doing for already more than 6 years.
The first speaker, Olga Mazina, Head of Tax Consulting, talked about the taxation changes anticipated in 2017. Olga outlined the changes in the taxation of electronic services supplied by foreign providers, as well as the upcoming changes in transfer pricing and other significant changes in tax and accounting regulations.
Accountor hosted another TaXmas event at the Embassy of Finland as it has been doing for already more than 6 years.
The second speaker, Pavel Antonov, Head of Legal Department, talked about the latest court practice, giving an account of civil and tax disputes. Pavel chose the most relevant and interesting examples from the latest court practice and gave recommendations for foreign companies operating in Russia.
SYSTEMIC REPORT "ABUSES AND PRESSURE INFLICTED BY LAW ENFORCERS ON BUSINESS"Iaroslav GREGIRCHAK
In the Business Ombudsman Council's Systemic Report "Abuses and Pressure of Law Enforcers on Business" the Council's team led by Iaroslav Gregirchak, the Deputy Business Ombudsman, comprehensively examined the most common malpractices at the part of law enforcers and developed a set of 27 recommendations to the Ministry of Justice of Ukraine, the General Prosecutor’s Office of Ukraine and the Ministry of Internal Affairs of Ukraine.
The document commences by examining problems related to the stage when criminal proceedings are being launched. The Report advocates the need for digitalization of the way the data is entered with the Unified State Registry of Pre-Trial Investigations (USRPI). Thereafter it updates the Council’s earlier recommendations aimed at alleviating pressure inflicted on business through (i) groundless launching of criminal proceedings based on allegations of tax evasion; as well as (ii) groundless denial to launch criminal proceedings.
The next chapter is focused on an inefficient (delayed) course of pre-trial investigation. The document commences by concentrating on (i) criminal proceedings launched prior to March 15, 2018, in whose regard the Criminal Procedural Code does not set forth deadlines of pre-trial investigation, thus resulting in such criminal proceedings becoming a convenient tool for inflicting pressure on business. While drawing attention to the lack of proper access to selected information about the course of pre-trial investigation, the Report calls for the need to simplify both suspect’s and victim’s access to the USRPI. Afterwards the document advocates vesting the defence and injured party with the right to independently lodge motions with prosecutor or investigatory judge seeking extension of terms of pre-trial investigation. The chapter ends by focusing on the taxonomy of problems stemming from the current state of legal framework governing use of court-ordered/forensic expert examinations.
In the subsequent chapter discussing procedural abuses in course of pre-trial investigations, the Report concentrated on the following taxonomy of this problem: (i) illicit retention of arrested property; (ii) transfer of materials of criminal proceedings from one body of pre-trial investigation to another; and (iii) practice of reiterative arrests. The Report ends with a comprehensive chapter focused on disciplinary liability of investigators and prosecutors.
We are informing our readers about the most important changes in Russian legislation: news about VAT, property tax, cash transactions, primary documentation, etc.
Accountor hosted another TaXmas event at the Embassy of Finland as it has been doing for already more than 6 years.
The first speaker, Olga Mazina, Head of Tax Consulting, talked about the taxation changes anticipated in 2017. Olga outlined the changes in the taxation of electronic services supplied by foreign providers, as well as the upcoming changes in transfer pricing and other significant changes in tax and accounting regulations.
Accountor hosted another TaXmas event at the Embassy of Finland as it has been doing for already more than 6 years.
The second speaker, Pavel Antonov, Head of Legal Department, talked about the latest court practice, giving an account of civil and tax disputes. Pavel chose the most relevant and interesting examples from the latest court practice and gave recommendations for foreign companies operating in Russia.
The presentation stated the latest changes in accounting and audit legislation. Tax legislation, especially the new e-process and transfer pricing, was emphasised.
У звіті узагальнено інформацію про розбудову ВАКС, а також подано конкретні висновки і рекомендації, спрямовані на покращення інституційної та організаційної розбудови ВАКС. Видання здійснено за підтримки Антикорупційної ініціативи ЄС в Україні.
Digest for March-April 2018 is dedicated to the process of reform of law enforcement authorities in Ukraine, first of all of police, prosecution authorities, State Bureau of Investigation and criminal justice legislation
SYSTEMIC REPORT "PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE" (OCTO...Iaroslav GREGIRCHAK
The Report commences by studying recently introduced system of the VAT electronic administration – one of the most turbulent issues for the corporate taxpayers in Ukraine – followed by the analysis of the current situation with VAT cash refund, which has historically been one of the most significant problems in the Ukrainian tax system. The third issue we paid attention to in the Report is the practice at the part of the tax authorities to abuse their authority to verify the actual location of the taxpayers by assigning taxpayers’ with the so-called “state 9 status”, which triggers various negative ramifications for the latter. The fourth systemic issue described in the Report is the problem with the tax audits carried out by the tax authorities. The last systemic problem studied in the Report is the inefficient functioning of the procedure of the so-called “administrative appeal” aimed at enabling taxpayers to challenge the malpractice of the tax authorities.
Our analysis of the foregoing systemic problems unveiled two major cross-cutting deficiencies attributable to the Ukrainian tax administration system as a whole. In our view, both of them require adequate redress, at least by ensuring that the contemplated amendments to the Tax Code are sufficiently effective.
First, it is the poor level of communication management of the Ukrainian tax authorities at all levels (including both the State Fiscal Service and tax authorities at the lower levels). Hence, there is a strong need to regularly disclose certain data and statistics to the public. Among other things it is expected that such an approach should enable the latter to better monitor the activities of the State Fiscal Service. The specific list of such information and/or data shall be elaborated in cooperation with the representatives of the public and non-governmental organizations. Yet, in our view, it may include, inter alia, amounts of incomings to the State Budget (with a breakdown into major taxes); amounts of VAT reimbursed and VAT outstanding for reimbursement; amounts of taxes overpaid by the taxpayers; amount of the taxpayers’ tax debt; number of tax audits with breakdown into various types of audits; number of appeals against the decisions of the tax authorities (with a breakdown into successful and non-successful), etc.
Second, the contemplated “tax reform” shall be implemented with the view of the subsequent predictability (stability) of the revised tax legislation. The respective principle has been historically embodied in Ukrainian tax legislation, but rarely complied with in practice. Over the past year, the tax legislation has been amended and changed many times, thus, provoking the public outcry and disturbing the normal day-to-day operations of the Ukrainian businesses. Hence, it is expected from the Government, that once the “tax reform” is implemented, it will not undergo further significant change for a reasonably long period of time.
The most important changes that were introduced to the Russian Tax Code, accounting and audit law in 2015 and will come into force on January 01, 2016. recommendations about the latest transfer pricing practices as and taxation of interests for intra-group loans.
Sytemic Report "Abuse of Powers by the Law Enforcement Authorities in their R...Iaroslav GREGIRCHAK
The Report concentrates on a taxonomy of abuses at the part of law enforcers based on the practice of the Business Ombudsman Council Ukraine. Each
abusive practice have been addressed by (i) describing the nature of the respective abuse
(being illustrated by the reference to the actual cases we faced in our practical work), and by (ii)
elaborating the set of specific recommendations aimed at minimizing occurrence of each such
abuse in the future.
The monthly newsletter of the Centre of Policy and Legal Reform is devoted to the analysis of the state reform, in particular in the areas of parliamentarism and elections, constitutional and judicial reform, civil service, anti-corruption, etc.
The purpose of the publication is to raise the awareness among citizens and to strengthen their ability to influence the state authorities in order to accelerate democratic reforms and establish proper governance in Ukraine.
If you want to receive the monthly newsletter by mail, please send an e-mail to media@pravo.org.ua.
The monthly information bulletin of the Centre of Policy and Legal Reform (CPLR) is dedicated to the analysis of state reforms,
in particular in the areas of parliamentarianism and elections, constitutional and judicial reforms, civil service, anticorruption,
etc.
Most important changes in Russian legislation:
- news on legal entities forms
- other amendments to civil legislation
- state registration of companies
- LLCs
- staff leasing
- foreign branches and representative offices accreditation
- work permits
- etc.
Digest is dedicated to the process of reform of law enforcement authorities in Ukraine, first of all of police,
prosecution authorities, State Bureau of Investigation and criminal justice legislation. It is published
with the aim to better inform the society, expert community and international institutions on the state of
reforming mentioned authorities and spheres of their activity.
Slovak Republic: Grant Thornton Tax Newsletter - September 2016Alex Baulf
1. The New Union Customs Code
2. Amendment of the Act on Administration of Taxes Amendment of the Income Tax Act
3. Prepared amendment of the Act on Value Added Tax
4. Obligatory activation of electronic mailboxes from 1 August 2016
5. Simple Joint-Stock Company, Breakthrough for venture capital in Slovakia
The presentation stated the latest changes in accounting and audit legislation. Tax legislation, especially the new e-process and transfer pricing, was emphasised.
У звіті узагальнено інформацію про розбудову ВАКС, а також подано конкретні висновки і рекомендації, спрямовані на покращення інституційної та організаційної розбудови ВАКС. Видання здійснено за підтримки Антикорупційної ініціативи ЄС в Україні.
Digest for March-April 2018 is dedicated to the process of reform of law enforcement authorities in Ukraine, first of all of police, prosecution authorities, State Bureau of Investigation and criminal justice legislation
SYSTEMIC REPORT "PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE" (OCTO...Iaroslav GREGIRCHAK
The Report commences by studying recently introduced system of the VAT electronic administration – one of the most turbulent issues for the corporate taxpayers in Ukraine – followed by the analysis of the current situation with VAT cash refund, which has historically been one of the most significant problems in the Ukrainian tax system. The third issue we paid attention to in the Report is the practice at the part of the tax authorities to abuse their authority to verify the actual location of the taxpayers by assigning taxpayers’ with the so-called “state 9 status”, which triggers various negative ramifications for the latter. The fourth systemic issue described in the Report is the problem with the tax audits carried out by the tax authorities. The last systemic problem studied in the Report is the inefficient functioning of the procedure of the so-called “administrative appeal” aimed at enabling taxpayers to challenge the malpractice of the tax authorities.
Our analysis of the foregoing systemic problems unveiled two major cross-cutting deficiencies attributable to the Ukrainian tax administration system as a whole. In our view, both of them require adequate redress, at least by ensuring that the contemplated amendments to the Tax Code are sufficiently effective.
First, it is the poor level of communication management of the Ukrainian tax authorities at all levels (including both the State Fiscal Service and tax authorities at the lower levels). Hence, there is a strong need to regularly disclose certain data and statistics to the public. Among other things it is expected that such an approach should enable the latter to better monitor the activities of the State Fiscal Service. The specific list of such information and/or data shall be elaborated in cooperation with the representatives of the public and non-governmental organizations. Yet, in our view, it may include, inter alia, amounts of incomings to the State Budget (with a breakdown into major taxes); amounts of VAT reimbursed and VAT outstanding for reimbursement; amounts of taxes overpaid by the taxpayers; amount of the taxpayers’ tax debt; number of tax audits with breakdown into various types of audits; number of appeals against the decisions of the tax authorities (with a breakdown into successful and non-successful), etc.
Second, the contemplated “tax reform” shall be implemented with the view of the subsequent predictability (stability) of the revised tax legislation. The respective principle has been historically embodied in Ukrainian tax legislation, but rarely complied with in practice. Over the past year, the tax legislation has been amended and changed many times, thus, provoking the public outcry and disturbing the normal day-to-day operations of the Ukrainian businesses. Hence, it is expected from the Government, that once the “tax reform” is implemented, it will not undergo further significant change for a reasonably long period of time.
The most important changes that were introduced to the Russian Tax Code, accounting and audit law in 2015 and will come into force on January 01, 2016. recommendations about the latest transfer pricing practices as and taxation of interests for intra-group loans.
Sytemic Report "Abuse of Powers by the Law Enforcement Authorities in their R...Iaroslav GREGIRCHAK
The Report concentrates on a taxonomy of abuses at the part of law enforcers based on the practice of the Business Ombudsman Council Ukraine. Each
abusive practice have been addressed by (i) describing the nature of the respective abuse
(being illustrated by the reference to the actual cases we faced in our practical work), and by (ii)
elaborating the set of specific recommendations aimed at minimizing occurrence of each such
abuse in the future.
The monthly newsletter of the Centre of Policy and Legal Reform is devoted to the analysis of the state reform, in particular in the areas of parliamentarism and elections, constitutional and judicial reform, civil service, anti-corruption, etc.
The purpose of the publication is to raise the awareness among citizens and to strengthen their ability to influence the state authorities in order to accelerate democratic reforms and establish proper governance in Ukraine.
If you want to receive the monthly newsletter by mail, please send an e-mail to media@pravo.org.ua.
The monthly information bulletin of the Centre of Policy and Legal Reform (CPLR) is dedicated to the analysis of state reforms,
in particular in the areas of parliamentarianism and elections, constitutional and judicial reforms, civil service, anticorruption,
etc.
Most important changes in Russian legislation:
- news on legal entities forms
- other amendments to civil legislation
- state registration of companies
- LLCs
- staff leasing
- foreign branches and representative offices accreditation
- work permits
- etc.
Digest is dedicated to the process of reform of law enforcement authorities in Ukraine, first of all of police,
prosecution authorities, State Bureau of Investigation and criminal justice legislation. It is published
with the aim to better inform the society, expert community and international institutions on the state of
reforming mentioned authorities and spheres of their activity.
Slovak Republic: Grant Thornton Tax Newsletter - September 2016Alex Baulf
1. The New Union Customs Code
2. Amendment of the Act on Administration of Taxes Amendment of the Income Tax Act
3. Prepared amendment of the Act on Value Added Tax
4. Obligatory activation of electronic mailboxes from 1 August 2016
5. Simple Joint-Stock Company, Breakthrough for venture capital in Slovakia
The write up describes in brief some aspects of past and current practices of Disaster Management and Flood Control and Relief in a district of West Bengal. This is a brief Write Up as a part of my assignment for a continuing education program.
Our platform brings all data into one place and let's you use it in many ways including collecting primary data, accessing secondary data, and visualizing them in easy dashboards for effective decision making.
Why traditional business intelligence and data analytics just don't work in India, and how data intelligence can overcome this challenge to drive really important decisions.
Data-Driven Decision Making For Indian AgricultureSocialCops
Udit Poddar, Data Scientist at SocialCops, gave this presentation on " Data-Driven Decision Making in Indian Agriculture: the Present and the Future" at the Fifth Elephant, 2016
Mining, cleaning and sorting through open data is difficult. That's why we've done the work for you. Here are our insights and analyses on one of the world's largest data collection efforts – the 2011 Indian Census.
How Oxfam India partnered with SocialCops to assess the state of Indian education across 1.4 million schools and promote awareness around the gaps in implementing the Right to Education Act.
Looking back, it's been a great year at SocialCops. We've more than doubled our team, built a culture we're proud of, created an awesome platform for powering better decisions through data, and worked with over 150 partners on complex problems. Flip through our deck to learn more!
Very few companies have a chance to build something that people not just love, but that people respect. We believe that this is our one opportunity of a lifetime – to make a dent on the world.
Here's an inside look at how our team, culture and values feed into our mission to make the world a better place through data.
For more information on daily life at SocialCops, check out the Team section of our blog: http://blog.socialcops.com/team.
Careers information is available at https://socialcops.com/careers. For all other information and questions, check out our website at https://socialcops.com/.
SCHNEIDER GROUP Export, Import/DDP, Certification and Logistics in Russia, Ka...SCHNEIDER GROUP
SCHNEIDER GROUP: "We offer export services, incl. customs clearance, product certification and logistics for CIS and Ukraine"
Our services entail the complete handling of the logistic chain and product certification. We support companies in the import process by taking over complete handling of the logistic chain, product certification, preparation of export documents, registration at the customs office, electronic customs clearance and delivery to the final customer or to our client’s warehouse.
Read more about our export / import services http://schneider-group.com/en/services/import-customs-certification/
1. This Circular deals with customs procedures, customs supervision and inspection, export duty, import duty, and tax administration applied to exports and imports.
2. Separate instructions of the Ministry of Finance on customs procedures, customs supervision and inspection shall apply to the following types of exports and imports:
a) Exports and imports sold at duty-free shops;
b) Postal packages exported or imported via postal network; exports or imports sent by express mail;
c) Petrol, oil; materials of petrol, oil exported, imported, or temporarily imported for re-export;
d) Gases and liquefied petroleum gas exported, imported, temporarily imported for re-export, or transited; imported materials for production and preparation of gases and liquefied petroleum gas; imported materials for processing gases and liquefied petroleum gas to be exported.
3. Exports or imports of enterprises eligible for customs priority shall be given priority when following customs procedures, during customs supervision, inspection and tax administration under this Circular.
On 25 March 2015, the Ministry of Finance of Vietnam issued Circular No. 38/2015/TT-BTC Finance on customs procedures, import-export taxes and tax administration in respect of import and export goods.
The Circular No. 38/2015/TT-BTC has annulled certain customs procedures relating to processing and importing materials for manufacturing exports:
(1) Abolishment of the notification formality of processing contracts/ appendices;
(2) Abolishment of the formalities of notification, receiving and adjustment of processing and export manufacture norms;
(3) Abolishment of notifying codes/ numbers of materials, exports. Businesses and individuals do not need to declare codes/ numbers of materials, exports in the customs declarations.
(4) Abolishment of approving the written request of solutions for materials, machines and hired equipment by contractors after the processing contracts invalidate;
(5) Abolishment of limitation of businesses and individuals’ rights to shift materials of one processing contract to one another (applied to the processing pattern regulated in the Item c2 Article 27 of the Circular No. 13/2014/TT-BTC); businesses and individuals are responsible for shifting materials among processing contracts and reporting final accounts of using materials for each period;
(6) Abolishment of final accounts of materials by processing contract. Businesses and individuals perform final accounts by fiscal year. Against the background, businesses and individuals must submit the reports on final accounts of materials to Customs at the latest on the 90th day since the fiscal year closing date.
Therefore, the annulling of certain customs procedures relating to processing and export manufacture patterns is regarded as the great cutting point in conformity with the timeline of administrative formality reform developed by the Prime Minister.
Changing the methods of final accounts of material usage
According to the Article 60 of the Law on Customs 2014, the Article 41 of the Decree No. 08/2015/ND-CP dated January 21, 2015 by the Government; the Article 60 of the Circular No. 38/2015/TT-BTC dated March 25, 2015, the methods of final accounts of imported materials for processing and manufacturing exports have been changed in a fundamental manner.
As the previous regulations, final accounts of the processing pattern were done by contract/ appendix; on that basis, when contracts/ appendices invalidate, businesses and individuals conduct the final accounts of using materials, machines and equipment temporarily imported by contract/ appendices.
For the pattern of importation for manufacturing exports, final accounts are conducted by importation declaration; on the basis, if the trader pays sufficiently duties/ taxes, they will self – determine the time of submitting drawback dossiers. In case the trader benefits from the grace period of 275 days, they must undergo the non duty collection procedure for the portion of materials use
Circular 39/2018/TT-BTC: Amendments to Circular No. 38/2015/TT-BTC on customs procedures, customs supervision and inspection, export tax, import tax, and tax administration applied to exports and imports
Present Guide is a detailed handbook covering all aspects of services offered by the AIFC Expat Center (AEC) to the foreign business partners and employees of the AIFC Bodies and Participants. It has been developed and compiled in accordance with the Constitutional Law of the Republic of Kazakhstan dated December 7, 2015 "On the Astana International Financial Centre, the legislation of the Republic of Kazakhstan and the AIFC Acts,
in order to manage the services obtained.
The Guide provides a comprehensive list of services, including the following details for each service:
• Definition and Description;
• Application process;
• Documents required to be submitted;
• Timeframe.
The Standard Audit File for Tax is a complex collection of electronic data that entrepreneurs will be obliged to send to the tax authorities. The types of Standard Audit File for Tax (SAF-T) that have been published show not only the structure and expected content of the files, but also their format. The regulations introduced by the Act of 10th September 2015 on amending the Tax Ordinance Act (Dz.U.z 2015r. poz.1649) oblige tax-payers to submit their tax books and accounting documents in the form of Standard Audit File for Tax (SAF-Ts).
On January 21, 2015, The Government hereby promulgates this Decree No. 08/2015/ND-CP on providing specific provisions and guidance on enforcement of the Customs Law on customs procedures, examination, supervision and control procedures.
Trade Facilitation Monitoring in Ukraine №83
Monitoring period: October 16 - November 31, 2023
Content:
Regulatory legal acts that entered into force
The government has once again changed the lists of goods, the export and import of which are subject to licensing and the quotas for 2023
The government has approved the procedure for submitting information for the preparation of notifications, responses, and requests within the framework of the
The government has increased the maximum number of workers at the central office of The SCSU
The parliament is proposed to introduce mechanisms that minimize abuse in the export of agricultural products and tax evasion
Ten new enterprises received certificates of AEO status
From December 1, 2023, changes to the rules for importing and accounting for humanitarian aid came into force
The State Customs Service has agreed with DG TAXUD to postpone the transition to the application of NCTS Phase 5
HWC competence brochure - Tax & Accounting in UkraineSven Henniger
Specific of the Ukrainian Market
Accounting in Ukraine
Main Taxes in Ukraine
Start-Up Cost
International Payments
Payments in Foreign Currency
Corporate Profit Tax
Value Added Tax
Personal Income Tax
Unified Social Security Contribution
Military Tax
Simplified Taxation System (Single Tax)
Cash Payments
Foreign Currency Transaction
Licensing
Transfer Pricing
Personnel Administration
Options to Finance Ukrainian Subsidiaries
*10.2015
Cyprus Guidelines on Completing and Submitting Applications for Authorisation
as an Electronic Money Institution (‘EMI’) under Directive 2012 [“the EMD”]; the
Appointment of Agents & the Establishment of Branches
Observation of Io’s Resurfacing via Plume Deposition Using Ground-based Adapt...Sérgio Sacani
Since volcanic activity was first discovered on Io from Voyager images in 1979, changes
on Io’s surface have been monitored from both spacecraft and ground-based telescopes.
Here, we present the highest spatial resolution images of Io ever obtained from a groundbased telescope. These images, acquired by the SHARK-VIS instrument on the Large
Binocular Telescope, show evidence of a major resurfacing event on Io’s trailing hemisphere. When compared to the most recent spacecraft images, the SHARK-VIS images
show that a plume deposit from a powerful eruption at Pillan Patera has covered part
of the long-lived Pele plume deposit. Although this type of resurfacing event may be common on Io, few have been detected due to the rarity of spacecraft visits and the previously low spatial resolution available from Earth-based telescopes. The SHARK-VIS instrument ushers in a new era of high resolution imaging of Io’s surface using adaptive
optics at visible wavelengths.
This pdf is about the Schizophrenia.
For more details visit on YouTube; @SELF-EXPLANATORY;
https://www.youtube.com/channel/UCAiarMZDNhe1A3Rnpr_WkzA/videos
Thanks...!
(May 29th, 2024) Advancements in Intravital Microscopy- Insights for Preclini...Scintica Instrumentation
Intravital microscopy (IVM) is a powerful tool utilized to study cellular behavior over time and space in vivo. Much of our understanding of cell biology has been accomplished using various in vitro and ex vivo methods; however, these studies do not necessarily reflect the natural dynamics of biological processes. Unlike traditional cell culture or fixed tissue imaging, IVM allows for the ultra-fast high-resolution imaging of cellular processes over time and space and were studied in its natural environment. Real-time visualization of biological processes in the context of an intact organism helps maintain physiological relevance and provide insights into the progression of disease, response to treatments or developmental processes.
In this webinar we give an overview of advanced applications of the IVM system in preclinical research. IVIM technology is a provider of all-in-one intravital microscopy systems and solutions optimized for in vivo imaging of live animal models at sub-micron resolution. The system’s unique features and user-friendly software enables researchers to probe fast dynamic biological processes such as immune cell tracking, cell-cell interaction as well as vascularization and tumor metastasis with exceptional detail. This webinar will also give an overview of IVM being utilized in drug development, offering a view into the intricate interaction between drugs/nanoparticles and tissues in vivo and allows for the evaluation of therapeutic intervention in a variety of tissues and organs. This interdisciplinary collaboration continues to drive the advancements of novel therapeutic strategies.
Nutraceutical market, scope and growth: Herbal drug technologyLokesh Patil
As consumer awareness of health and wellness rises, the nutraceutical market—which includes goods like functional meals, drinks, and dietary supplements that provide health advantages beyond basic nutrition—is growing significantly. As healthcare expenses rise, the population ages, and people want natural and preventative health solutions more and more, this industry is increasing quickly. Further driving market expansion are product formulation innovations and the use of cutting-edge technology for customized nutrition. With its worldwide reach, the nutraceutical industry is expected to keep growing and provide significant chances for research and investment in a number of categories, including vitamins, minerals, probiotics, and herbal supplements.
THE IMPORTANCE OF MARTIAN ATMOSPHERE SAMPLE RETURN.Sérgio Sacani
The return of a sample of near-surface atmosphere from Mars would facilitate answers to several first-order science questions surrounding the formation and evolution of the planet. One of the important aspects of terrestrial planet formation in general is the role that primary atmospheres played in influencing the chemistry and structure of the planets and their antecedents. Studies of the martian atmosphere can be used to investigate the role of a primary atmosphere in its history. Atmosphere samples would also inform our understanding of the near-surface chemistry of the planet, and ultimately the prospects for life. High-precision isotopic analyses of constituent gases are needed to address these questions, requiring that the analyses are made on returned samples rather than in situ.
Seminar of U.V. Spectroscopy by SAMIR PANDASAMIR PANDA
Spectroscopy is a branch of science dealing the study of interaction of electromagnetic radiation with matter.
Ultraviolet-visible spectroscopy refers to absorption spectroscopy or reflect spectroscopy in the UV-VIS spectral region.
Ultraviolet-visible spectroscopy is an analytical method that can measure the amount of light received by the analyte.
Professional air quality monitoring systems provide immediate, on-site data for analysis, compliance, and decision-making.
Monitor common gases, weather parameters, particulates.
3. 3
Management of the Institute of Authorized economic operators in the territory of the Customs Union and
the Republic of Kazakhstan.
In accordance with Article 61 of the Code of the Republic of Kazakhstan “On Customs Affairs in the Republic of
Kazakhstan” and Article 38 of the Customs Code of the Customs Union, a new concept was introduced in the
customs legislation of the member states of the Customs Union – Authorized Economic Operator.
Authorized economic operator is a legal entity which is entitled to have special simplifications.
Authorized Economic Operators in the Republic of Kazakhstan receive benefits as accelerated customs clearance
of goods by reducing the share of cargo to be inspected, which in turn allows saving the time and reducing costs.
4. 4
Special simplifications provided to the Authorized economic operators
• release of the goods before filing a customs declaration;
• carry out the customs formalities connected with the release of the goods on the
premises and territories of AEO;
• submit prior information on the goods to be transferred to the customs authorities in
electronic form;
• when implementing a customs transit procedure, customs agencies do not require
to pay customs duties and taxes.
5. 03.11.11
AEO status is assigned to a legal entity by giving a certificate of
AEO inclusion into the register and is recognized throughout the
Republic of Kazakhstan.
6. 6
To obtain the status of AEO, legal entities must comply with the following requirements:
• availability of general customs duties payments and taxes in the amount of 1 000 000 Euro for a
period not less than one year, for persons engaged in the production of goods – 150 000;
• implementation of foreign trading activity at least two years;
• no arrears of customs duties and taxes on the day of application to the customs authority;
• no debt (arrears) on the day of application to the customs authority in accordance with the tax
legislation of the Republic of Kazakhstan;
• an applicant, founders, shareholders shall have no outstanding convictions on the day of application
to the customs authority in accordance with Articles 209, 214, 250 of the Criminal Code of the Republic
of Kazakhstan;
• availability of an inventory system, allowing to compare the information provided by the customs
authorities when involved in customs formalities with information on business operations.
7. 7
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
Activities conducted for granting the status of AEO:
Unscheduled field customs audits whether an applicant meets the conditions of the AEO status
assignment.
The study and monitoring of the AEO activities identifying available offenses and crimes in the field
of customs as well as arrears of customs duties and taxes.
The decision to grant an AEO certificate is executed by an order on register entry and issue of an
AEO certificate.
The term of application consideration for AEO status award is 90 calendar days.
8. 8
Assignment of a field customs audit
The decision of having a field customs audit is taken by the Customs authorities within three working
days from the receipt of an order from Customs Control Committee of the Ministry of Finance of the
Republic of Kazakhstan.
The company is audited for compliance with the terms of assigning a status of an authorized economic
operator.
The result of a field customs audit is a report on the conformity of the AEO status assignment.
9. 9
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
The certificate operation of AEO inclusion in the register is suspended if:
1)AEO applies to suspend a certificate operation on the AEO inclusion in the Register;
2)there is debt on tax payments, taxes and penalties – after the deadline, up to the due
date of debt;
3)there are facts of initiating criminal proceedings under Articles 209, 214, 250 of the
Criminal Code of the Republic of Kazakhstan against an applicant, founders,
shareholders having a controlling interest, before a final decision is taken in accordance
with the laws of the Republic of Kazakhstan;
4)there are facts of administrative proceedings under Articles 405, 410, 417, 421, 423,
424, 426 - 434, 438 of the Code of the Republic of Kazakhstan on Administrative
Offences against an applicant pending the final decision in accordance with the laws of
the Republic of Kazakhstan;
5) dereliction of AEO duties.
10. 10
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
The certificate operation of AEO inclusion in the register is cancelled when:
1)AEO applies to exclude it from the AEO register;
2)A legal entity is eliminated in accordance with the laws of the Republic of Kazakhstan;
3)A legal entity is reorganized under the laws of the Republic of Kazakhstan;
4)An applicant, founders, shareholders having a controlling stake are committed to criminal
responsibility in accordance with Articles 209, 214, 250 of the Criminal Code of the Republic of
Kazakhstan;
5)An applicant is brought to the administrative responsibility in accordance with Articles 405, 410,
417, 421, 423, 424, 426 - 434, 438 of the Code of the Republic of Kazakhstan on Administrative
Offences.
11. 11
Legal and regulatory framework for regulating the activities of AEO in Kazakhstan
The activities of authorized economic operators in Kazakhstan are regulated by:
Customs Code of the Customs Union;
Code of the Republic of Kazakhstan “On Customs Affairs in the Republic of Kazakhstan”;
Resolution of the Customs Union Commission dated December 9, 2011 #872 defines the criteria for those involved in
producing goods and (or) exporting goods for which no export duties are applied, claiming to get the status of an
authorized economic operator;
Resolution of the Government of the Republic of Kazakhstan dated November 3, 2010 № 1150 “On some issues of record
keeping and reporting to the customs authority” governs the procedure for reporting and recording to the customs
authorities on the goods sold;
Resolution of the Government of the Republic of Kazakhstan dated September 8, 2012 № 1169 “Standard of the state service
“Assignment of an authorized economic operator status“;
Regulation of the public service “Assigning of an authorized economic operator status”;
Order of the Minister of Finance of the Republic of Kazakhstan dated July 26, 2010 № 372 “On approval of an application
form, the register of authorized economic operators and a certificate of AEO inclusion into the register;
Order of the Prime Minister of the Republic of Kazakhstan dated March 14, 2013 № 47 “On approval of the Action Plan to
improve tax and customs administration, which provides verification of the AEO activities on the basis of risk management
system.
In order to ensure interaction between structural and territorial divisions of the Customs Control Committee of the
Ministry of Finance of the Republic of Kazakhstan in the implementation of actions to control the activities of AEO by the
order of CCC Chairman dated March 28, 2013 № 146, the rules of interaction between structural and territorial divisions
of the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan on the Control of authorized
economic operators are approved.
12. 12
ul. Octowa 2
15-399 Białystok
tel.: +48 85 745 85 55
fax :+48 85 745 85 99
www.bialystok.uc.gov.pl
Prospects for further development of AEO in Kazakhstan:
• further improvement of legislation regulating the activities of AEO;
• computerization and automation of all application processes connected with status assignment and
further monitoring of AEO activities;
• introduction of more progressive international experience of the EU countries in the field of regulation of
AEO activities;
• legislative establishment of AEO categories in the following types: producers, freight forwarders,
importers and exporters;
•improvement of customs legislation of the Customs Union and the Republic of Kazakhstan taking into
account lessons learned from our partners and the experience gained in the course of the regulation of
the AEO;
•extention of a special simplifications list for AEO, including:
- Taking graduated measures to ensure mutual recognition of AEO in the common space with a further
recognition of it in the global trade network;
- Increasing trade competitiveness contributing to economic growth and development of Kazakhstan;
- Possibility to apply modern technical forms of controls and procedures by the customs authorities of
Kazakhstan;
- Opportunity to concentrate resources of the customs authorities on other participants of foreign
economic activity without AEO status;
- Development of AEO advanced model in Kazakhstan.
13.
14. Thank you for yourThank you for your
attention!attention!