MCCIAFINANCEBILL2012.ppt
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This document summarizes key aspects of the Finance Bill 2012 in India. It discusses changes and amendments to direct taxes like income tax, indirect taxes including GST, service tax and customs duty. Some key points include retrospective amendments to tax indirect transfer of assets and software royalty payments, expansion of transfer pricing rules, introduction of GAAR and APA, increase in excise and customs duty rates, expansion of service tax ambit and exemptions.
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The document discusses various definitions and concepts relating to service tax in India, including the definition of "service", exemptions, negative list of services, declared services, works contracts, renting, point of taxation rules, and place of provision of service rules. It analyzes issues and problem areas with the broad statutory definitions and how various activities may fall within or outside the scope of taxation. Key topics of discussion include taxable persons, works contracts valuation, demarcation with VAT, and taxation of assignments of actionable claims.
13246217659_service_tax.ppt
The document summarizes key information about service tax in India, including:
- Service tax was introduced in 1994 on three services: stockbroker brokerage, telephone services, and general insurance premiums.
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CTD & ECTD BY kajal prasad (2).pptx
CTD and ECTD provide harmonized structures for new drug applications to regulatory agencies in the US, EU, and Japan. The Common Technical Document (CTD) organizes information into five modules covering administrative data, summaries, quality, nonclinical studies, and clinical studies. The Electronic Common Technical Document (eCTD) is the electronic version with XML formatting. It allows for increased transparency, searchability, and review efficiency compared to the paper CTD. Both CTD and eCTD aim to streamline the drug approval process across different regions.
hospital-pharmacy (1).pdf
The document provides an overview of hospital pharmacy, including its definition, functions, objectives, location and layout, flow charts, personnel and space requirements, and the qualifications and responsibilities of hospital pharmacists. Some key points:
- Hospital pharmacy deals with procurement, storage, manufacturing, testing, packaging and distribution of drugs, and is concerned with education and research.
- Its functions include providing drug specifications, proper storage, manufacturing medications, dispensing prescriptions, managing stores, and establishing a drug information center.
- Objectives are to ensure availability of the right medication at the right time at minimum cost and to professionalize pharmaceutical services.
- Location is in the hospital premises for easy access, and layout
Chap19.ppt
The document discusses different types of taxes on consumption and wealth. It describes retail sales taxes, value-added taxes, flat taxes, cash-flow taxes, and analyzes the efficiency and fairness of personal consumption taxes. It also discusses wealth taxes, which tax accumulated savings, and gift and estate taxes, which tax the transfer of wealth between generations.
17cota_vat_implementation_dos_santos.ppt
The document discusses administrative issues related to introducing a value-added tax (VAT) in small countries and islands. It provides background on the global adoption of VAT, highlighting that over 120 countries have implemented it and it raises $18 billion or 25% of total tax revenues. The document then covers considerations for introducing VAT such as deciding on tax rates and thresholds, administrative structures, taxpayer education, registration procedures, filing and payments, and developing audit procedures. It emphasizes the importance of preparation, including establishing an implementation team, developing training and manuals, and testing IT systems, to help ensure a smooth transition to VAT.
laxmi.pptx
This document discusses different brands and the effect of their advertisements, focusing on Vicks products. It outlines Vicks' top brands like Vaporub and cough drops, and their popular advertisements targeting emotions. The conclusion is that Vicks' advertisements have greatly increased sales of their products like Vaporub and cough drops by up to 130% over 3-5 years, though some products like Vicks inhaler have seen no effect of ads on constant sales.
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[4:55 p.m.] Bryan Oates
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在线办理(TAMU毕业证书)美国德州农工大学毕业证PDF成绩单一模一样
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【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
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3:国家专业人才认证中心颁发入库证书
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6:个人职称评审加20分
7:个人信誉贷款加10分
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5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
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一比一原版(RMIT毕业证)皇家墨尔本理工大学毕业证如何办理
RMIT硕士学位证成绩单【微信95270640】《皇家墨尔本理工大学毕业证书》《QQ微信95270640》学位证书电子版：在线制作皇家墨尔本理工大学毕业证成绩单GPA修改（制作RMIT毕业证成绩单RMIT文凭证书样本）、皇家墨尔本理工大学毕业证书与成绩单样本图片、《RMIT学历证书学位证书》、皇家墨尔本理工大学毕业证案例毕业证书制作軟體、在线制作加拿大硕士学历证书真实可查.
【本科硕士】皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单（GPA修改）；学历认证（教育部认证）；大学Offer录取通知书留信认证使馆认证；雅思语言证书等高仿类证书。
办理流程：
1客户提供办理皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询）；
2开始安排制作毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
5成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）
真实网上可查的证明材料
1教育部学历学位认证留服官网真实存档可查永久存档。
2留学回国人员证明（使馆认证）使馆网站真实存档可查。
我们对海外大学及学院的毕业证成绩单所使用的材料尺寸大小防伪结构（包括：皇家墨尔本理工大学皇家墨尔本理工大学本科学位证成绩单隐形水印阴影底纹钢印LOGO烫金烫银LOGO烫金烫银复合重叠。文字图案浮雕激光镭射紫外荧光温感复印防伪）都有原版本文凭对照。质量得到了广大海外客户群体的认可同时和海外学校留学中介做到与时俱进及时掌握各大院校的（毕业证成绩单资格证结业证录取通知书在读证明等相关材料）的版本更新信息能够在第一时间掌握最新的海外学历文凭的样版尺寸大小纸张材质防伪技术等等并在第一时间收集到原版实物以求达到客户的需求。
本公司还可以按照客户原版印刷制作且能够达到客户理想的要求。有需要办理证件的客户请联系我们在线客服中心微信：95270640 或咨询在线父亲的家很狭小除了一张单人床和一张小方桌几乎没有多余的空间山娃一下子就联想起学校的男小便处山娃很想笑却怎么也笑不出来山娃很迷惑父亲的家除了一扇小铁门连窗户也没有墓穴一般阴森森有些骇人父亲的城也便成了山娃的城父亲的家也便成了山娃的家父亲让山娃呆在屋里做作业看电视最多只能在门口透透气不能跟陌生人搭腔更不能乱跑一怕迷路二怕拐子拐人山娃很惊惧去年村里的田鸡就因为跟父亲进城一不小心被人拐跑了至今不见踪影害不
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- 13. Exempt Services • Certain services exempted by way of Mega Notifications : • Health care services • Health care of animals or birds; • Charitable activities by I tax regd. entity • Renting of precincts of public religious place training in recreational activities, arts, sports; • Sponsorship of specified tournaments CA CHANDRASHEKHAR V. CHITALE
- 14. SERVICE TAX • Adjustment of excess Service Tax paid allowed without any monetary limit effective 1 April 2012 • Prosecution provisions rationalized where invoice not issued without intent to evade tax CA CHANDRASHEKHAR V. CHITALE
- 15. CENTRAL EXCISE • Excise duty rate (effective 17/3/ 2012): -standard rate up from 10 % to 12 % - merit rate increased from 5 % to 6 % - 130 items increased from 1 % to 2 % • Cess on Crude petroleum increased per MT from Rs 2,500 to Rs 4,500 (effective 17/32012) • Inter-unit transfer of unutilized SAD credit permitted CA CHANDRASHEKHAR V. CHITALE
- 16. CENTRAL EXCISE • Substantial expansion in units enjoying J&K exemption – ten year period to be computed from the expanded capacity • Specified pharma products duty slashed from 10 % to 6 % • Designated Central excise officers empowered to make arrests even without prior approval of the Commissioner CA CHANDRASHEKHAR V. CHITALE
- 17. CUSTOMS DUTY • Peak rate of Basic Customs Duty retained at 10 % but increase in effective rate from 26.85 % to 28.85 % (: increase in excise duty) • Education cesse on CVD exempted and marginal relief provided • •Exemption of SAD on pre–packaged goods for retail sale - Declaration of destination State of first sale and VAT reg no now requd. CA CHANDRASHEKHAR V. CHITALE
- 18. CUSTOMS DUTY • China Imports : Condition of ‘increased quantities’ for imposition of safeguard duty deleted • Import against duty scrips obtained fraudulently - Powers to recover customs duty and attach property CA CHANDRASHEKHAR V. CHITALE
- 19. Issues for Post Budget Memorandum Are welcome CA CHANDRASHEKHAR V. CHITALE
- 20. CA CHANDRASHEKHAR V. CHITALE Thank you!
- 21. CA CHANDRASHEKHAR V. CHITALE any questions?