Purhsing Paper Can Be Fun Essay Example for Free

Purhsing Paper Can Be Fun Essay Question: What Performance problems is the captain trying to correct. Ans: 1 Poor Reporting Performance among the employees. Question: Use the MARS model of individual behavior and performance to diagnose the possible causes of the unacceptable behavior. Ans: 2 Possible causes for the unacceptable behavior is as follows: MARS Model: There are four main factors that directly influence an employee’s voluntary behavior and resulting performance. Employee Motivation: There was no clear motivation for employees to do their job perfectly as required. Motivation does not mean only financial motivation; people are motivated not only with money but also with an appreciation by the leaders of the company is enough to motivate them and pump in the force required to do the job with intensity. Captain must have set some goals which on achieving, the employees get recognition through an appreciation letter at least from the higher ranked personnel in the organization, keeping in mind that he was under the budget crunch which limited him in motivating employees by rewarding them financially. Ability: Analyzing the employees based on their capabilities was one of the cause. You will find some people whose interest is in doing the office work, captain should have recognize the skills and knowledge and segregate the work within depending on their capabilities. Coaching was also missing by the captain. Role Perceptions: They were aware about the consequences for inadequately doing the reporting as they were having issues when the case reached the court. Captain should have given them priorities from their various responsibilities by explaining them that the what matters is the quality of the work and not quantity. This would have helped them to improve. Situational Factors: As captain explained they set-up the team competitions based on the excellence of the reports, but the leaders were not committed and none of them were receiving any type of rewards for winning the competition. Leadership is responsible for the well-being of the employee in the company so they need to be committed. Question: Has the captain considered all the possible solutions to the problem? IF not what else might be done? Ans: NO What else can be done is as follows: 1. Task related trainings should be provided to strengthen the capabilities of the employees. 2. Improved Employee Engagement should be done, by recognizing the best employees, rewarding them which will boost their moral and they will feel that they are an integral part of the team. He can set-up a mechanism, like Employee of the Month Award and can display it in the office. 3. Coaching is also an important aspect of the leader, as a leader he should coach his team as and when required.

Book Review - English as an International Language Essay Example for Free

Book Review English as an International Language Essay The blurb of this contribution to the scientific research of English states that this language does not only matter in the context of linguistics but also in other subcategories of science like â€Å"sociocultural, political and pedagogical† fields. The reason is seen in the matter of English being a lingua franca that is used in all areas of these studies and therefore the books goal is to take a closer look into the complexity of the international usage of English. The book is kept in a light tone of brown on the outside. On the cover there is a picture of a globe published in Digital Shock in 1997, obviously underlining the focus on inter-nationality. Title and Editor are kept in white. The book spine gives a short introduction about the focus and provides the reader with some quotes of well-known scholars like Janina Brutt-Griffler and Ryuko Kubota. At the beginning of the book, the lists of acknowledgments, contributors and abbreviations are located, followed by an overview by the editor Farzard Sharifian. The work is split into four parts namely: 1. Native/ Non native Divide: Politics, Policies and Practices; 2. EIL, Attitudes and Identity(ies); 3. EIL, Teacher Education and Language Testing: Gaps and Challenges; 4. The Scope of EIL: Widening, Tightening and Emerging Themes. All of the parts contain 3 essays, except the fourth chapter that provides five different endings. In order to give a brought overview, I will summarize each essay in short and name the convincing and the missing points. The introduction states that the focus of this book is â€Å"on communication rather than on the speakers nationality† (p. 5). The reason for this focus lies within the critique that English language teachers express while looking at the results of such a research. This reveals a unilateral measure, excluding the scientific field of English language teaching and underlining the focus on more political issues. However, it already gives a certain sense to the difference between English as an international language (EIL) and English as it is taught in school. This overview deepens on the following pages dealing with the difference of â€Å"politics, policies and practices† (p. 6) and the more precise definition of EIL. By looking closer on attitudes and identities, the author takes position in recent debates and controversies e. g. based on the â€Å"NS-NNS accent†. Even though he declares an assumption stating that â€Å"English native speakers have no difficulty understanding each other† (p. 8) to be wrong, he at the same time provides the readers with the pro and contra arguments in such a debate. Due to the fact of his entry being more or less an introduction, Sharifian succeeds in not going to far into detail but giving hints of what will be dealt with in the following. The starting chapter is mainly concerned with the politics influencing English as an international language. The first essay is contributed by Adrian Holliday, professor for linguistics at the Canterbury Christ Church University in the UK. He argues that English as a lingua franca cannot be dealt with on sociolinguistic grounds alone but must be seen as phenomenon of changing ownership. With this statement he does not question the lingua franca movement but rather points out possible problems resolving from this point of view (p. 21). After providing the reader with background knowledge of the movement establishes a distinction of native and non-native speakers based on the question whether or not this is a distinction to be made on linguistic or political foundation. In the end he comes to the conclusion that due to their distance to the language, non-native speakers are more critical about English as a lingua franca. With the combination of political and linguistic approaches, Holliday provides the reader with a real sense connection of the two fields and therefore this entry is an appropriate contribution to the subject of the book. The next essay is written by Sadia Ali, anthropological linguist from Zayet University. Her focus lies within the field of EIL in the Gulf Corporation Council (GCC) (p. 34). In order to do so she reflects upon the experience of English teachers within this council. This is a major contrast o the focus that Sharifian declared in the beginning of the work. However, by finding out that the employed people in this field are usually native speakers, Ali continues by analyzing their experiences within the alien culture (pp. 40-42). Through the research on the students perceptions, she also enlightens the flip side of the issue and comes to the conclusion that even though the qualification of a teacher does not depend on his/her being a native speaker, hiring processes are still unfair and not adjusted to the actual needs. Additionally, she proposes to give up older convictions of regarding correct English as an attribute of native speaker (pp. 51-52). Marko Modiano from the University of Stockholm takes the same line with the slight adjustment of rather concentrating on European language teaching which in his opinion failed. By providing the reader with tables that reveal the multilingualism in Europe and its state, he claims that the policy of staying with this system causes the failure of English language teaching (pp. 70-76). Even though the arguments seem convincing, Modiano totally neglects the opposite view of English being just used in order to simplify international economical or cultural processes. The second part of the book deals with the characteristics of EIL in particular. The first contribution by David Li, Associate Professor at the University of Hong Kong, aims to research the views of non- native speakers towards intelligibility and identity. In short the discussion whether native speaker based pedagogical models are useful or if pluricentricity should be the norm. Based on a combination of quantitative and qualitative data using a semi-structured questionnaire he comes to the conclusion that teachers should raise the awareness of their students for other varieties of English rather than sticking to a native-speaker based model in order to â€Å"encourage the learners confidences in their own English varieties† (p. 110). The sixth chapter is published by Enric Llurda is a Professor Applied Linguistics at the University of Lleida, Spain. His scrutiny is located within the fields of native models among second language users and teachers and their pervasiveness. He establishes a connection between non-native English speakers and the phenomenon of the Stockholm Syndrom (p. 119). He claims that non-native speaking English teachers are accepting proposals and formulation â€Å"that relegate to mere spectators and at times executioners of native speaker norms† (p. 119). After establishing a connection between these teacher and EIL, he further describes the attitudes between the two and comes to the conclusion that there is a â€Å"need to overcome non-native English speaking teachers and their subordination to native speakers models† (p. 28). Additionally, he provides possible solutions e. g. to gibe teachers more opportunities to develop their language skills. (pp. 130-131). EIL migrant teacher identities is the field of investigation of Bojana Petric, a lecturer at the Department of Language and Linguistics at the University of Essex. Taking into consideration the mobility of English language educators, she wants to give an overv iew into the role of a migrant teacher within his/hers classroom. Her results are based on interviews with four English teachers in Hungary. These interviews brought her to the conclusion that various factors have an influence on the teachers constructions of identities. However by admitting that e. g. gender, race or class have also impact to a certain extend she reveals that the research on this field is just one out of many to tackle the issue of migrant teachers (pp. 148-149). The third part of the entire book already gives an impression of more future oriented essays, aiming to improve backward conditions. The first essay subscribe to that and is written by Vaidehi Ramanathan, a Professor for Socio/Applied linguistics at the university of California, and Brian Morgan from the the York University in Toronto. From a more critical point of view the two argue that globalization makes the problem of classes and their inequality more complex than before and has therefore also an influence on teaching English to speakers of other Languages (TESOL). The interesting thing about this article is the structure of it. Both authors engage in some kind of dialogue and thus the arguments add up and reflect upon each other. Be that as it may they come to the conclusion that that globalization results in significant challenges for â€Å"new scholars and practitioners in TESOL† (p. 166-167) which at the same time help lead to new possibilites in ways of approach. While all preceding chapters deal with whole parts of the globe e. g. the Eastern bloc, chapter 9 focuses on preparation programs in Japan for English teachers. Aya Matsuda, Assistant Professor at Arizona State University, takes a stand in the debate about the Japanese action plan â€Å"to cultivate Japanese with English abilities. (p. 169) and in how far World English and EIL are incorporated into such a program. In order to do so, she used a questionnaire for Universities having an accredited teacher preparation program to collect the information needed. After the evaluation she draws to a close that the current preparation programs are â€Å"attempting to increase their students awareness of the sociolinguistic complexity† (p. 8 7). However, it will take more time to further improve these programs and to make them a good instrument to change the teaching methods and hence our society. The test that almost every student of English has encountered during his studies is the TOEFL. For this reason, Sarah Zafar Khan, director of the Effat English Academy at Effat College in Saudi Arabia, puts tests like this in comparison to the notion of English as an international language. She basically questions the dominance of standard American variety of English and the parts of the TOEFL test. In short is there a hegemony or not. To provide a practical example she integrates a case study from Saudi Arabia (pp. 195-197). Through her research, she sums up that students are able to use English for communicative reasons, still, they are not explicitly acquainted to the standardized American English occurring in the TOEFL. Thus she demands a change in the system of English testing for non-native speakers (p. 204). In the fourth part of the book, Paul Roberts and Suresh Canagarajah (the first is a publisher of ELT books and worked as an English teacher in 8 countries, the other Professor for Language Learning at Pennsylvania State University) open up with a glance spoken English in an international encounter. In order to do so, they concentrate on a conversation between five non-native speaking persons, all of them with a different nationality. Through this procedure they find out that â€Å"ELF 2 speakers have the capacity to negotiate English when the context demands it. † (p. 224). Due to the fact that capacities like this have been left out of linguistic literature so far, the assumption may come up that this is just possible because of the special circumstances both authors created. Be that as it may, it reveals that the strategies of communication are based on the circumstances and not on capability of the speakers themselves. The twelfth chapter is written by Sandra Lee McKay, Professor for English at the University of San Francisco. She concentrates on the pragmatics and EIL pedagogy. The author desires more attention to the teaching of pragmatics in English as an EIL. Mainly paying attention to L2/L2 interactions, the foundation for her argument is built upon the hybridity of modern interactions in English (pp. 127-128). The outcome of her research is that non-native speakers of English are more likely to use constructions or words of their L1 systems. In cases such as this, she proposes the working out of a specific communicative strategy to clarify certain concepts of English (p. 251). The final chapter fourteenth chapter with scholarships and the role of English connected to it. Andy Kirkpatrick, Head of the English Department at the Hong Kong Institute for Education, considers â€Å"the implications of the rise of English as the international language of scholarship for the dissemination of indigenous knowledge. †(p. 255). The main source of his investigation is Chinese medicine and its international transition. With this he proves that a cultural property such as traditional medical procedures, are widely spread across the globe through the help of English language. Still he thinks that this is not a thread to the Chinese tradition because the medical procedures still vary even if they claim to be Chinese. In brief the change in Chinese medicine would have sooner or later anyway (pp. 266-268). The final chapter is contributed by Eric Anchimbe, assistant Professor of English Linguistics at the University of Bayreuth. He analyzes the differences of local and international standards. Therfore he concentrates on Indigenized Varieties of English that have spread in the recent decades and are also referred to as New Englishes. In the following he underlines the differences e. g. to non-native Englishes (pp275-277). Anchimbe proves that the variation of English is not only based on misconception but â€Å"asymmetrical power relations as well as social constructs sustained through colonially-inherited discourses† (p. 84). Also, to him it is inevitable that the language of English changes like everything in the progress of globalization. All in all the contributions to the book are more than satisfactory concerning the actual goal announced by Sharifian in the introduction. However, it is sometimes hard for the reader to draw the connection between goal and entry of the book. The single texts are easy to approach and combine statistical research with comprehensible conclusions. Another point that is well done, is the fact that all texts are written from different authors from different parts of the world. This is of course necessary for a book that researches international facts in English, still the range of countries taken into consideration is remarkable. One point that does not succeed is the division into different chapters and parts. First of all it really confusing regarding the fact that there are so many texts. Also the division does not make sense because many texts have similar approaches and goals and are still not part of the same chapter. In comparison to other linguisitic books of research the topic is rather detailed. Therefore some entries appear to repeat many facts from each other. Still, by taking a closer look to the chapters, it becomes clear that every author uses the points for different ways of arguing in favor or against his topic. I think this book would make a great contribution to every language class. It shows that English is not only substantial in English speaking countries, but all over the world due to economy and culture and the influences of globalization.

Apples Competitive Advantage

Apples Competitive Advantage Apples since its inauguration brought an easy to use computers to the market. So that users would not face any problems while using Apple products. Apple practiced horizontal as well as vertical integration. Apple relied on its own designs and refused to authorize its hardware to third parties. Apple used superior software which made help them to grebe the market share. Apple offered a complete package of desktop solution which includes hardware, software and other things. Apple always used typical design for its products. In the era of Spindlers (1993-1996), he opt the strategy to expand Apple products to international market. Apples competitive advantage are its control of software, Hardware, retail strategy, product differentiation and most important one is Steve Jobs strategically decision making. For the distribution system, Apple launched a website for direct sales for the first time. Apple also spent more money on its Research and Development. Apples current competitive advantages can be linked to its initial competitive advantage because users now-a-days value the user experience just like when Mac was initially introduced (Bajg, 2012). Personal Computer Industry and dynamics IBM brought PCs into mainstream in 1980s. Microsoft and Intel products dominated the personal computer industry and more people owned their personal computer. Overall industry continued to boom through early 2000s. In 2000 and on wards PCs were very fast, have more memory and storage. But the prices of PCs continuously dropped. As a result, PC manufacturers average profit margin fell down. New PC emerged as well. Also more expensive laptops gained the attraction of the market. But as the price of PCs fell down, their sales volume increased. As there is expansion of growth so competition in the market also increased (Rich, 2012). Due to the increase in competition, prices of the products fell down and it provided consumers with more options. There are five categories of Pc buyers: Home, Small and medium sized business, government and corporate education. The biggest segment is represented by home consumers. There are four main vendors of PC: HP, Dell, Acer and Lenovo. There are two types of suppliers; one who make product with many sources and other make products such as microprocessors and operating system (Aquino, 2012). By viewing the PC industry it can be said that dynamics are very favorable for the Apple. There are good signs for Apple due to certain reasons. Competition is very high in today era and every company wants to provide best products or services so that customer can be retain. Mostly top four vendors are dealing with desktops and laptops. The preferred personal computers may no longer take the form of a desktop or laptop. Indeed a portion of the personal computer industry has already shifted their preference from a desktop or a laptop to a tablet or iPaD. There are many reasons for this change, including convenience and mobility. So there is chance for Apple to come up with new products and capture the market (Rich, 2012). Apple competitive position in Personal Computers Since its inception, Apples mission is to bring as easy-to-use computer, difference in design elegance to market. Apple also practiced horizontal and vertical integration instead of open system. It relied only o its own designs ad also rejected to license its hardware to the third parties. When Sculleys was the CEO during 1985-1993, Apple targeted low cost computer. Apple also made an alliance with IBM for OS development on Intel platform, but that ended without any result. One of the Apple main strength is to offer its customers a complete desktop solution; which is simply Plug and Play. Apple target market is now increasing. Because people want convenience and they need products which are easy in use (Bajg, 2012). The creation of Mac boasted Apple sales. And Mac customers allowed Apple to sell its products at a premium price. During 1993-1996 Splinder made the strategy to expand Apple to international market but it did not help Apple in long term. Steve Job took over as CEO in 1997 and restructured company on the original strategy. Jobs also launched a website for direct sale and also he increased its spending on RD to get further knowledge about the products. Exhibit 3 shows Apples worldwide PC market share from 1980-2009. In 1980 Apple has the very high market share. But with the passage of time its market share started to decline. And during 1994 market share fell down substantially. When Steve Jobs joined the company again it started to increase gradually. Now Apple is gaining market share slowly (Rich, 2012). Apples Competitive positioning in MP3 players Ipod set Apple on the high growth path. Initially iPod was the portable digital music Players based on the Mp3 standard. It has very good design, large storage and a simple user interface. Early MP3 players only stored hour music, can stored up to 1000 songs. But with the passage of time Apple launched new and innovative design one after another. In 2010, Apple has more than 70% of the MP3 market share. Gross margin for IPod is around 40% in 2007. The cost of main component is flash memory which is more than half of the billing material. In MP3 market there are very less competitors for Apple so it will easy o gain more market share for Apple. So in MP3 market Apple performance is very good and it is increasing as Apple delivers innovative designs which are very attractive to the customers (Aquino, 2012). Apple Competitive position in Smart Phones Steve Jobs launched the first iPhone and smart phone industry began. Apple smart phone Market share is high. More than 2 billion applications have been downloaded from the Apple iphone App Store. Apple mission is that iPhone gets better with every new app. Apple has just great job of continuously improving the iPhone with new features and capabilities. Also Steve Job did excellently with I Tunes and iPod. And now he is doing it with it iPhones. Apple iPhone created a new class of phone. Apple invented the market and other mobile device maker is chasing Apple. The main competitors of Apple are Google Android, Nokia and Blackberry. Apple provides the best services in iPhones (Bajg, 2012). iPad and new iPad mini iPad is the mixture produced by Apple after lending iPhone and iPod technology. iPad is the best way to experience the web. It has revolutionized traditional ways of surfing the internet. It views whole pages in portrait or landscape on the screen of large multi-touch. Its also deals with checking e-mail and sending email as well. It is also worlds largest cookbook. Storage of iPad is very great and also it has large display. It is also easy to access different books from iPad. iPad is use in businesses, education, health and consumer usage. So iPad is very useful in different areas. And its demand will be increasing in next days. As now a days consumer wants more convenience and mobility (Aquino, 2012). According to Rich (2012) iPad mini is a another amazing product launched by Apple. It has a smaller screen as compared to iPad. iPad is cheaper than iPad. Nd the reason for its cheapness is that it has no retina display. iPad mini is lighter and thinner than iPad. Also it has less powerful processor and it uses a nano SIM. It has fewer functions than iPad. But due to its size and thickness it is very easy to keep in the pocket. In future it will be very helpful for the people to some extent.

When It Rains, It Pours :: Personal Narratives Depression Death Essays

When It Rains, It Pours Have you ever had a time in your life where you felt like everything was just dumped on you? I did, and undoubtedly it happened just as I came to school at State University. That saying, â€Å"When it rains, it pours,† just seemed to fit me perfectly. Within a two week period one of my friends from high school committed suicide, my grandma went in the hospital, and my boyfriend broke up with me. Yet, from these experiences in my life, I grew, more than I have ever grown before. This is why I am writing about it. Although, everyone goes through hard times, there were not many people out there who related to me. That is why it was hard to get help when it was needed. Maybe someone can learn from my experience and be just as strong as I was. I was very excited to make a new step in my life, college. I came with high hopes and aspirations. My hometown is not near Arizona, It is Lake Tahoe, Nevada, so going home for the weekend was simply out of the question. I had a great time for the first month, enjoying freedom. However, I was sitting in my room one night writing a paper with my roommate, and one of my friends from home called me. She said that one of our good friends from high school had just committed suicide earlier that day. I didn’t know how to react to this; I was scared, and confused. Why did he do it? Why didn’t anyone know that he was unhappy? Was he unhappy? I felt regret, thinking I should have been there for him. Once the crying commenced, my mother called me telling me that my last grandma had gone into the hospital. She had collapsed in her apartment and was rushed to the emergency center. I had no idea what to do. I felt like God was just condemning me and attacking me for som e reason. I went into this deep depression and I didn’t want anyone to talk to me, if they did, I would simply start crying. I was alone, and no one knew who I was. I was too far away from home to go to my friend’s ceremony.

Alexander the Great Essay -- Biography

  Ã‚  Ã‚  Ã‚  Ã‚  Humanity has known a few distinguished consolidators of civilizations. Alexander the Great is one of them, and the first to accumulate power in his hand beyond any conqueror’s dream. His feats served as guidelines for other rulers like Cesar Augustus and Napoleon, who, by means of outstanding military prowess, conquered and ruled most of the civilized world of their times.   Ã‚  Ã‚  Ã‚  Ã‚  Alexander was born in 356 B.C., as the son of King Philip II and Olympias. He was taught by the great philosopher, Aristotle, inspiring him in the fields of, philosophy and medicine. Although he had a broader view of humanity than that of Aristotle’s perception, that all non-Greeks, should be treated as slaves. Alexander, after the death of his father, King Philip II in 336 BC, was to become the next king of Macedonia at the tender age of 20. Although young, Alexander was determined and willing to become the next great king of Macedonia. Because of his young age Greek cities, who had pledged loyalty to his father, were not certain that they wanted to allow a twenty-year-old boy to lead a kingdom. Also, barbarians from the north and west, whom Philip had repressed, were becoming a threat to Macedonia.   Ã‚  Ã‚  Ã‚  Ã‚  Those close to Alexander had recommended that he let Athens and Thebes go and be careful with the barbarians to prevent them from rebelling. Alexander however, had other plans. So he proceeded north, and drove the barbarians past the Danube River. The rumor of Alexander’s supposed death, were being spread throughout Athens and Thebes, claiming that it was the moment for them to disconnect from Macedonia. Infuriated by these rumors, Alexander showed up at the gates of Thebes, in 335 B.C., only to find the refusal of surrender by the Thebans. The Thebans sent a small body of soldiers, with whom Alexander sent his own of archers and infantry. The following day, Alexander's general, Perdiccas, attacked the gates. The Macedonians then rushed into the city, killing almost everyone in sight, including women and children. They continued on and burned the entire city of Thebes to the ground. This display proved as an example to the rest of Greece. Athens quickly rethought their decision of before to not follow Alexander, and chose to come to terms with their new leader.   Ã‚  Ã‚  Ã‚  Ã‚  Alexander was determined to achieve the dream of his father, the takeover of the Persian Empire. T... ...ly three quarters of his army to starvation and the harsh conditions of the desert. When the survivors reached the region called Carmania, their fortune changed dramatically as they were welcomed into the prosperous land. Alexander and his men celebrated the end of their ordeal in the desert and traveled in luxury to Harmezeia, where they rejoined Nearchus and his soldiers. Then the whole army marched inland to Persis to rest. In 324 B.C.E., Alexander furthered his mission to assimilate Macedonian and Persian cultures when he arranged thousands of marriages between the Greek soldiers and Persian women in Susa. Alexander himself took a second wife, Stateira, one of Darius' daughters. In the spring of the same year while Alexander's army was stationed in Ecbatana, his best friend, Hephaestion, died of a fever. He was overcome with grief, and he consoled himself by leading a campaign against a tribe of brigands called the Cossaeans. The next year, Alexander traveled with his men to Babylon despite numerous threatening omens. The omens were so frequent and ominous that Alexander feared that he had fallen out of favor with the gods. He died of a fever on June 10, 323 B.C.E. Alexander the Great Essay -- Biography   Ã‚  Ã‚  Ã‚  Ã‚  Humanity has known a few distinguished consolidators of civilizations. Alexander the Great is one of them, and the first to accumulate power in his hand beyond any conqueror’s dream. His feats served as guidelines for other rulers like Cesar Augustus and Napoleon, who, by means of outstanding military prowess, conquered and ruled most of the civilized world of their times.   Ã‚  Ã‚  Ã‚  Ã‚  Alexander was born in 356 B.C., as the son of King Philip II and Olympias. He was taught by the great philosopher, Aristotle, inspiring him in the fields of, philosophy and medicine. Although he had a broader view of humanity than that of Aristotle’s perception, that all non-Greeks, should be treated as slaves. Alexander, after the death of his father, King Philip II in 336 BC, was to become the next king of Macedonia at the tender age of 20. Although young, Alexander was determined and willing to become the next great king of Macedonia. Because of his young age Greek cities, who had pledged loyalty to his father, were not certain that they wanted to allow a twenty-year-old boy to lead a kingdom. Also, barbarians from the north and west, whom Philip had repressed, were becoming a threat to Macedonia.   Ã‚  Ã‚  Ã‚  Ã‚  Those close to Alexander had recommended that he let Athens and Thebes go and be careful with the barbarians to prevent them from rebelling. Alexander however, had other plans. So he proceeded north, and drove the barbarians past the Danube River. The rumor of Alexander’s supposed death, were being spread throughout Athens and Thebes, claiming that it was the moment for them to disconnect from Macedonia. Infuriated by these rumors, Alexander showed up at the gates of Thebes, in 335 B.C., only to find the refusal of surrender by the Thebans. The Thebans sent a small body of soldiers, with whom Alexander sent his own of archers and infantry. The following day, Alexander's general, Perdiccas, attacked the gates. The Macedonians then rushed into the city, killing almost everyone in sight, including women and children. They continued on and burned the entire city of Thebes to the ground. This display proved as an example to the rest of Greece. Athens quickly rethought their decision of before to not follow Alexander, and chose to come to terms with their new leader.   Ã‚  Ã‚  Ã‚  Ã‚  Alexander was determined to achieve the dream of his father, the takeover of the Persian Empire. T... ...ly three quarters of his army to starvation and the harsh conditions of the desert. When the survivors reached the region called Carmania, their fortune changed dramatically as they were welcomed into the prosperous land. Alexander and his men celebrated the end of their ordeal in the desert and traveled in luxury to Harmezeia, where they rejoined Nearchus and his soldiers. Then the whole army marched inland to Persis to rest. In 324 B.C.E., Alexander furthered his mission to assimilate Macedonian and Persian cultures when he arranged thousands of marriages between the Greek soldiers and Persian women in Susa. Alexander himself took a second wife, Stateira, one of Darius' daughters. In the spring of the same year while Alexander's army was stationed in Ecbatana, his best friend, Hephaestion, died of a fever. He was overcome with grief, and he consoled himself by leading a campaign against a tribe of brigands called the Cossaeans. The next year, Alexander traveled with his men to Babylon despite numerous threatening omens. The omens were so frequent and ominous that Alexander feared that he had fallen out of favor with the gods. He died of a fever on June 10, 323 B.C.E.

Their Eyes Were Watching God :: essays research papers

Janie is the novel's hero. The story is told in first person as she narrates the story of her life to her friend Pheoby Watson. This is a story of one woman's search for love in the world. From the beginning of Janie’s story under the pear tree, she tries desperately to â€Å"find who she is† and this consist of obtaining three different husbands. Janie has gone through a lot in her life time the fact that she is a product of white rape - causes her to be lighter-skinned than other black women. Because Janie is an â€Å"unusual† woman concerning her physical characteristics this is a major factor during her marriage to Joe Starks and interactions with Mrs. Turner. Joe (Jody) Starks is Janie's second husband. She meets one day while still married to Logan. Joe proposes to Janie several weeks later, she accepts and feels that she can finally get away from Logan and start a new life. Joe's desire is to be a "big voice," in the community. This soon creates conflict for his new wife. Janie understands she is an â€Å"ornament† for Joe because of her physical characteristics. Joe wants Janie to be seen and not heard. He wants her to be his â€Å"light-skinned trophy† for the people of Eatonville to envy. Joe realizes that his wife Janie is very beautiful and he becomes jealous of other men lusting after her. Because of this, Joe restricts Janie by forcing her to always tend the store and wear a head rag to hide her beautiful hair. Joe wants complete control of Janie and sometimes he beats her when she does not obey him. I feel that Joe's search for power and to have the dominant role over women is very emphasized and presence. To â€Å"top it off†, Joe makes Eatonville's black community â€Å"bow† to him as non-equals. Sometimes the things that Joe does are traditional white behavior. When Joe dies his meanness left him friendless, with only Janie by his side. After Joe Starks dies, Janie realizes that her grandmother had "taken the biggest thing God ever made, the horizon†¦and pinched it in to such a little bit of a thing that she could tie it about her granddaughter's neck tight enough to choke her. She hated the old woman who had twisted her so in the name of love" (85). The novel's title is taken from Chapter 18, as the hurricane strikes the Everglades. Their Eyes Were Watching God :: essays research papers Janie is the novel's hero. The story is told in first person as she narrates the story of her life to her friend Pheoby Watson. This is a story of one woman's search for love in the world. From the beginning of Janie’s story under the pear tree, she tries desperately to â€Å"find who she is† and this consist of obtaining three different husbands. Janie has gone through a lot in her life time the fact that she is a product of white rape - causes her to be lighter-skinned than other black women. Because Janie is an â€Å"unusual† woman concerning her physical characteristics this is a major factor during her marriage to Joe Starks and interactions with Mrs. Turner. Joe (Jody) Starks is Janie's second husband. She meets one day while still married to Logan. Joe proposes to Janie several weeks later, she accepts and feels that she can finally get away from Logan and start a new life. Joe's desire is to be a "big voice," in the community. This soon creates conflict for his new wife. Janie understands she is an â€Å"ornament† for Joe because of her physical characteristics. Joe wants Janie to be seen and not heard. He wants her to be his â€Å"light-skinned trophy† for the people of Eatonville to envy. Joe realizes that his wife Janie is very beautiful and he becomes jealous of other men lusting after her. Because of this, Joe restricts Janie by forcing her to always tend the store and wear a head rag to hide her beautiful hair. Joe wants complete control of Janie and sometimes he beats her when she does not obey him. I feel that Joe's search for power and to have the dominant role over women is very emphasized and presence. To â€Å"top it off†, Joe makes Eatonville's black community â€Å"bow† to him as non-equals. Sometimes the things that Joe does are traditional white behavior. When Joe dies his meanness left him friendless, with only Janie by his side. After Joe Starks dies, Janie realizes that her grandmother had "taken the biggest thing God ever made, the horizon†¦and pinched it in to such a little bit of a thing that she could tie it about her granddaughter's neck tight enough to choke her. She hated the old woman who had twisted her so in the name of love" (85). The novel's title is taken from Chapter 18, as the hurricane strikes the Everglades.

Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh)

ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR Rajashwa Bhaban Segunbagicha, Dhaka Telephone: +88 02 933-3444. http://www. nbr-bd. org National Board of Revenue (NBR), Bangladesh. Page 2 of 31 Table of contents: |Serial |Topic |Page No. | |I |Cover |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 01 | | |Page†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | | |. | |II |Topic/Source of the ASSIGNMENT†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 02| |III |Table of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 03| | |contents†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | | |01 |Letter of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 04| | |Transmittal†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |02 |Acknowledgement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 05| |03 |Background of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 06| | |NBR†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | | |04 |Taxation and its |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 07| | |history†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ | |05 |Tax Authori ties of Bangladesh †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 | |06 |Types of Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 | |07 |Classification of Tax systems†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 | |08 |Types of |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦14 | | |Taxation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. | |09 |Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 01 Sources of Income†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15 | | |9. 02 Tax Rate†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 03 Tax Rebate for investment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 | | |9. 04 Who should submit Income Tax Return? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦17 | | |9. 05 Time to submit Income Tax Return †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦18 | | |9. 06 Assessment Procedure †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 07 Tax withholding functions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦19 | | |9. 08 Major areas for final settlement of tax liability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 | | |9. 09 Fiscal incentives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦23 | | |9. 10 Avoidance of Double Taxation Agreement †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |10 |Steps for collecting Income Tax in Bangladesh†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦24 | |11 |Procedure of Assessment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦25 | |12 |Problems for collecting Income Tax†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦26 | |13 |Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. |†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦31 | | |†¦Ã¢â‚¬ ¦.. | | National Board of Revenue (NBR), Bangladesh.Page 3 of 31 Letter of Transmittal March 03, 2012 To Md. Abdul Awal Chairman, EECS deparment NorthSouth University Basundhara Campus, Dhaka. Subject: Submission of Assignment on â€Å"Income Tax Authorities in Bangladesh†. Dear Sir I am pleased to submit this Assignment-report on â€Å"Income Tax Authorities in Bangladesh†. This research program was taken by the help of â€Å"Three tax system of Bangladesh†, written by M. A. Akkas, and â€Å"Income Tax† written by â€Å"Mr. Mahmud† and â€Å"Purohit Bhattacharjee†. Here is the report on the observational study of â€Å"Income Tax authority in Bangladesh†.We honestly believe that this report will fulfill the requirements of the case report, which will help us a lot to gain sufficient knowledge about the â€Å"Income Tax authority in Bangladesh† Sincerely, Deb kumar Roy ID:0910019040 National Board of Revenue (NBR), Bangladesh. Page 4 of 31 Acknowledgement I am very much grateful to the God first, who has given me all the ability to perform this chore. At last but not the least, I am grateful to my ever-respected parents those who always give us mental support and well wishes.National Board of Revenue (NB R), Bangladesh. Page 5 of 31 Background of NBR The National Board of Revenue (NBR) is the central authority for tax administration inBangladesh. ItwasestablishedbyPresident'sOrderNo. 76of1972. Administratively, it is under the Internal Resources Division (IRD) of the Ministry of Finance (MoF). MoF has 3 Divisions, headed by 3 permanent Secretaries to the Government, namely, the Finance Division the Internal Resources Division (IRD) and the Economic Relations Division (ERD). The Secretary, IRD is the ex-officio Chairman of NBR.NBR is responsible for formulation and continuous re-appraisal of tax-policies and tax-laws, negotiating tax treaties with foreign governments and participating in inter-ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration. The main responsibility of NBR is to collect domestic revenue (primarily, Import Duties and Taxes, VAT and Income Tax) for the government. Other responsibilities include administration of al l matters related to taxes, duties and other tax producing fees.Under the overall control of IRD, NBR administers the Excise, VAT, Customs and Income-Tax services consisting of 3434 officers of various grades and 10195 supporting staff positions (Approved set up as on 09 Feb. , 2000 AD). Negotiating tax treaties with foreign governments and participating in inter- ministerial deliberations on economic issues having a bearing on fiscal policies and tax administration are also NBR's responsibilities. The main responsibility of NBR is to mobilize domestic resources through collection of import duties and taxes, VAT and income tax for the government.Side by side with collection of taxes, facilitation of international trade through quick clearance of import and export cargoes has also emerged as a key role of NBR. Other responsibilities include administration of matters related to taxes, duties and other revenue related fees/charges and prevention of smuggling. Under the overall control of IRD, NBR administers the excise, VAT, customs and income-tax services consisting of 3434 officers of various grades and 10195 supporting staff positions. National Board of Revenue (NBR), Bangladesh. Page 6 of 31Taxation and its history Taxation- one of the major sources of public revenue to meet a country's revenue and development expenditures with a view to accomplishing some economic and socialobjectives,suchasredistributionofincome,pricestabilizationand discouraging harmful consumption. It supplements other sources of public finance such as issuance of currency notes and coins, charging for public goods and services and borrowings. The term â€Å"Tax† has been derived from the French word â€Å"Taxe† and etymologically, the Latin word â€Å"Taxare† is related to the term ‘tax', which means ‘to charge'.Tax is ‘a contribution exacted by the state'. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector, levied based on predetermined criteria. According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country.Under the provision of article 83 of the Constitution, â€Å"no tax shall be levied or collected except by or under the authority of an Act of Parliament†. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. The system, however, developed based on generally accepted canons and there had been efforts towards rationalizing the tax administration for optimizing revenue collection, reducing tax evasion and preventing revenue leakage through system loss.Taxes include narcotics duty (collected by the Department of Narcotics Control, Ministry of Home Affairs), land revenue (administered by the Ministry of Land and collected at local Tahsil offices numbered on average, one in every two Union Parishads), non-judicial stamp (collected under the Ministry of Finance), registration fee (collected by the Registration Directorate of the Ministry of Law, Justice and Parliamentary Affairs) and motor vehicle tax (collected under the Ministry of Communication). National Board of Revenue (NBR), Bangladesh.Page 7 of 31 The tax structure in the country consists of both direct (income tax, gift tax, land development tax, non-judicial stamp, registration, immovable property tax, etc) and indirect (customs duty, excise duty, motor vehicle tax, narcotics and liquor duty, VAT, SD, foreign travel tax, TT, electricity duty, advertisement tax, etc) taxes. The present land revenue system of Bangladesh has its base in the East Bengal state acquisition and tenancy act 1950 which established a dire ct contract between the taxpayer and the government.The most important tax on the value of transferred property is the non-judicial stamp tax (levied under the Stamp Act 1899), which has been in existence since January 1899. Current rates of non-judicial stamp duty are provided in the First Schedule of the Finance Act 1998, ranging from Tk. 4 to Tk. 10,000 in case of absolute rate, or from 0. 07% to 1. 5% of the value of consideration in case of ad valorem rate. The judicial stamp tax is being levied under the Court Fees Act 1870, although the levy of court fees originated in the introduction of the Bengal Regulation No. 8 of 1795. The first sales tax was introduced in the former Central Provinces of India in 1938. In Bengal, sales tax was adopted in 1941. In 1948, sales tax was transferred as a central tax under the General Sales Tax Act of 1948. The Sales Tax Act 1951 came into force on 1 July 1951 by repealing the Pakistan General Sales Tax Act of 1948. Until 1982, sales tax was being collected under the 1951 Act, which was replaced by the Sales Tax Ordinance 1982. The VAT law was promulgated by repealing the Business.Income tax was first introduced in the subcontinent by the British in 1860 to make up the revenue deficit caused by the sepoy revolt, 1857. After independence of Bangladesh, income tax was made effective under the Income Tax Act 1922 passed on the basis of the recommendations of the All-India Income Tax Committee appointed in 1921. Currently, income tax has been imposed under the Income Tax Ordinance 1984 (ITO) promulgated on the basis of recommendations of the Final Report of the Taxation Enquiry Commission submitted in April 1979.Income taxpayers (assesses) are classified as individuals, partnership firms, Hindu undivided National Board of Revenue (NBR), Bangladesh. Page 8of 31 families (HUF), associations of persons (AOP), companies (publicly traded and private), local authorities, and other artificial juridical persons. Tax rates and scope of taxable income differ based on residential status of an assesses (resident or non- resident). From fiscal or assessment year, (AY) 2000-01, there is a filing threshold of annual total income of Tk. 00,000 applicable for individuals (including non-resident Bangladeshis), partnership firms, HUF, AOP and assesses other than companies and local authorities. In case an identity of this group has a total annual income less than this level, he is not required to submit tax return but if someone's income is higher, he is to pay a minimum tax of Tk. 1,000. Bangladesh inherited a system of taxation from its past British and Pakistani rulers. National Board of Revenue (NBR), Bangladesh. Page 9 of 31 Tax Authorities of Bangladesh ? There are 3-divisions under the Ministry of Finance (MOF) and Secretary leads each division. ? |The Chairman of NBR (National Board of Revenue) is working |under Internal | | |Resource Division (IRD). | | | | | | | | | | |? |NBR is the apex body of the Tax Admi nistration. | | It consists of two parts: (1) Customs & VAT (2) Income Tax. Both are under the same authority.There are 4-members under NBR. ? Under the NBR, a Commissioner of Taxes is the head of the department and he is in charge of a taxes Zone. There are 8-Zones in Bangladesh. National Board of Revenue (NBR), Bangladesh. Page 10 of 31 [pic] National Board of Revenue (NBR), Bangladesh. Page 11 of 31 Types of Income Income Assessable IncomeNon-Assessable Income Taxable Income Non-taxable Income Income: Income means anything received in cash or in kind unless exempted by laws. 1) Assessable Income: Assessable Incomes are those incomes, which are included in the determination of total income of a taxpayer. ) Taxable Income: Taxable Incomes are those incomes that the tax is to be paid on those incomes. b) Non- Taxable Income: Non – taxable income is taken into total income for taxation rate purpose but no tax is to be paid on this part of income. 2) Non- Assessable Income: Non - assessable incomes are those incomes which are not included in the determination of total income of a taxpayer. National Board of Revenue (NBR), Bangladesh. Page 12 of 31 Classification of Tax systems Classification of Tax System Single Tax Multiple Taxes 1. Single Tax: Only one tax for everybody.Single tax is the poll tax or the head tax or adolescent tax, which is imposed on a person simply because he is there in the society. 2. Multiple Taxes:A system under which different types of taxes shall be levied by the govt. according to suitability. Ex. Income Tax, VAT. National Board of Revenue (NBR), Bangladesh. Page 13 of 31 Types of Taxation Types of Taxation a) Direct Tax b) Indirect Tax a) Progressive Tax b) Regressive Tax c) Proportional Tax a) Direct Tax: Direct tax is a sort of tax the impact of effect incidents and which fall back on the person on whom it is imposed. . e. : Income Tax, Marriage Tax etc. b) Indirect Tax: Indirect taxes are those burden of which can be passed o n others through price vehicles. c) Progressive Tax: The tax rate increases as the taxable income/amount increases. d) Regressive tax: The opposite of a progressive tax is a regressive tax where the tax rate decreases as the taxable income/amount increases. e) Proportional Tax: In between is a proportional tax, where tax is fixed as the amount to which the rate is applied increases. National Board of Revenue (NBR), Bangladesh. Page 14 of 31 MethodologyAmong direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay†- is the basic principle of charging income tax. It aims at ensuring equity and social justice. Sources of Income: For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows: †¢Salaries †¢Interest on securities †¢Income from house property †¢Income from agriculture †¢Income from business or profession Capital gains †¢Income from other sources. Tax Rate (Assessment Year- 2008-09): Other than Company: For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the |First |1,65,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | |Next |3,75,000/- |20% | |Rest Amount | |25% |For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the |First |1,80,000/- |Nil | |Next |2,75,000/- |10% | |Next |3,25,000/- |15% | National Board of Revenue (NBR), Bangladesh. Page 15 of 31 |Next |3,75,000/- |20% | |Rest Amount | |25% |Minimum tax for any individual assesses is Tk. 2,000 Non-resident Individual25% (other than non-resident Bangladeshi) For Companies Publicly Traded Company27. 5% Non-publicly Traded Company37. 5% Bank, Insurance & Financial Company 45% Mobile Phone Operator Compan y45% If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed. Tax Rebate for investment: Rate of Rebate: Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less.Tax rebate amounts to 10% of allowable investment. Types of investment qualified for the tax rebate are: †¢Life insurance premium †¢Contribution to deferred annuity †¢Contribution to Provident Fund to which Provident Fund Act, 1925 applies †¢Self contribution and employer's contribution to Recognized Provident Fund †¢Contribution to Super Annuation Fund †¢Investment in approved debenture or debenture stock, Stocks or Shares †¢Contribution to deposit pension scheme †¢Contribution to Benevolent Fund and Group Insurance premium †¢Contribution to Zakat Fund Donation to charitable hospital approved by National Board of Revenue †¢Donationtophilanthropicoreducationalinstitutionapprovedbythe Gov ernment †¢Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network National Board of Revenue (NBR), Bangladesh. Page 16 of 31 Who should submit Income Tax Return? †¢If total income of any individual other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers during the income year exceeds Tk 1,65,000/-. If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-. †¢If any person was assessed for tax during any of the 3 years immediately preceding the income year. †¢A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law. †¢If any person subscribes a telephone. If any person runs a business or profession having trade license. †¢Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc. †¢Member of a Chamber of Commerce and Industries or a trade Association. †¢Any person who participates in a tender. †¢A person who has a Taxpayer's Identification Number (TIN). †¢Candidate for Union Parishad, Paurashava, City Corporation or Parliament. Time to Submit Income Tax Return: For CompanyBy fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months. For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year. Consequences of Non-Submission of Return †¢imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/- †¢In case of a continuing default a further penalty of Tk. 50/- for every day of delay.National Board of Revenue (NBR), Bangladesh. Page 17 of 31 Assessment Procedures: †¢For a return submitted under normal scheme, assessment is made after hearing. †¢For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit. Appeal against the order of DCT: A taxpayer can file an appeal against DCT's order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order. Tax withholding functions:In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Go vernment Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate. Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction. |No. Heads |Section/Rule |Rate |Chalan in the | | | | | |name of | |1 |Salaries | | |Respective | | | |Section 50 |deduction at average rate |Zone | |2 |Discount on the real value of | |deduction at normal rate or maximum rate |LTU | | |Bangladesh Bank Bills |Section 50A |whichever is greater. | |3 |Interest on securities |Section 51 |10%on interest or discount |LTU | |4 |Supply of goods and execution of | |nil up to 1 lac, 1-5 lacs |Zone-2 (Partly) &| | |contracts and sub-contracts |Section |(1%), 5-15 lacs (2. 5%), 15- |LTU | | | |52(Rule 16) |25 lacs 3. 5% and 25 lacs and above | | | | | |(4%) | | National Board of Revenue (NBR), Bangladesh. Page 18 of 31 |5 |Indenting commission / Shipping | |3. 5% of the to tal receipt of indenting |Zone-2 | | |agency commission |Section 52 (Rule 17) |commission & 5% of total Shipping agency | | | | |commission receipt | | |6 |Royalty, Fees for professional or | | |Zone-8 | | |technical services |Section 52 A |10% of the fees | | |7 |Stevedoring agency & Security |Section 52 | |Ctg. Zone- | | |service |AA |7. 5% of the fees |2 | |8 |C & F agency commission |Section 52 | |Zone-2 | | | |AAA |7. 5% of the fees | | |9 |Sale of bandrolls ( for biri) | | |Respective | | | |Section 52B |6% of the value of bandrolls. Zone | |10 |Compensation for acquisition of | |6% of the compensation money |Zone-2 | | |property |Section 52C | | | |11 |Interest on saving instruments | |10% of the amount of interest (Current |Zone-2 | | | |Section 52D |rate) | | |12 |Collection of tax from brick | |1 Sec. = Tk. 10,000/ for each brick field. |Respective | | |manufacturers | |1. 5 Sec. = Tk. 2,000/ for each brick |Zone | | | | |field. | | | | |Section 52F |2 Sec. = Tk. 18,000/ f or each | | | | | |brick field. | | |13 |Commission on Letter of | |5% of the amount of commission. |LTU | | |Credits |Section 52I | | | |14 |Issuing & Renewal of trade | Tk 500/- For renewal of each |Zone-3 | | |licence |Section 52K |Lincence | | |15 |Trustee fees |Section 52L |10% | | |16 |Frieght Forward agency | | | | | |Com. |Section 52M |7. 5% | | |17 |Rental power |Section 52N |4% | | |18 |Import of goods |Section 53 (Rule17A) | |Zone-2 | | | | |3% of the value of imports. | |19 |Income from house property (house | |No deduction if monthly rent is below |Zone-2 | | |rent) | |20,000/- |Dha & Other | | | |Section 53A (Rule17B)|3% (if monthly rent is |outside | | | | |20,000-40,000 Tk. ) and |Zone | | | | |5% (if monthly rent is above | | | | | |40,000 Tk. | | |20 |Shipping business of resident | | |Zone-2,ctg | | | |Section 53AA |5% of freight | | |21 |Export of manpower |Section 53B (Rule | |Zone-2, dhk & ctg| | | |17C) |10% of the service charges. | | |22 |Export of Knitwear |Section 53BB |0. 25% |Zone-5 | |23 |Member of Stock |Section | |Zone-7 | | |Exchange |53BBB |0. 015% | | |24 |Export of goods except |Section |0. 25% |Zone-5 | National Board of Revenue (NBR), Bangladesh. Page 19 of 31 |Knitweare & Woven garments |53BBBB | | | |25 |Sale of goods by public auction |Section 53C (Rule | |Zone-2 | | | |17D) |5% of the sale price | | |26 |Courier Service (Non- resident) | | |Zone-6 | | | |Section 53CC |7. 5% | | |27 |Payment to film actors and actresses| |5% of the amount paid exceeding |Zone-2 | | | |Section 53D (Rule |Tk. 6000/- | | | | |17E) | | | |28 |Cash subsidy |Section 53DD |5% |Zone-5 | |29 |Commission Fees or discount paid to| | |Zone-2 & LTU | | |distributors |Section 53E (Rule |7. 5% of the amount of commission. | | | | |17G) | | | |30 |Commission or charges paid to the | | |Dhk. Zone- | | |agents of foreign buyers | | |6, | | | | | |Ctg.Zone-3 and | | | | |4 % on the amount of commission or charges. |Zone of | | | |Section 53EE | |Respect ive | | | | | |Division | |31 |Interest on bank deposits |Section 53F (Rule |10% of the amount of interest. |Zone-1 | | | |17H) | | | |32 |Real Estate & Developers | |In case of Bldg. 250 per sq. eter |Zone-5 | | | | |In case of land 5% of deed value | | | | |Section 53FF | | | |33 |Insurance commission | |3% on the amount of commission |LTU | | | |Section 53G | | | |34 |Commission paid to the Surveyors of | | |Dhk. Zone- | | |General Insurances | | |2, | | | | | |Ctg. Zone-3 and | | | | |7. 5% on the amount of commission. Zone | | | |Section 53GG | |of | | | | | |Respective | | | | | |Division | |35 |Transfer of property |Section 53H (Rule |5% of the value of the property. |Survey | | | |17I) | |Zone | | |Interest on Post Office | |No deduction if the amount of interest does|Zone-2 | | |Savings Bank Account | |not exceeds Tk. 1,50,000 and if exceeds | | | | |Section 53I |then 10% on the amount of interest . | | |36 |Rent of vacant land, plant and | No deduction if monthly rent is b elow |Zone-2 | | |machinery | |15,000/- | | | | |Section 53J (Rule |3% (if monthly rent is | | | | |17BB) |15,000 -30,000 Tk. ) and | | | | | |5% (if monthly rent is above | | | | | |30,000 Tk. ) | | National Board of Revenue (NBR), Bangladesh. Page 20 of 31 |37 |Advertising bill of news paper, | | |Zone-5 | | |magazine, private television | |3% of the value of the property. | | |channel |Section 53K | | | |38 |Dividend | | |LTU (only LTU’s | | | | |(1) Resident individual 10%, non-resident |files) all others| | | |Section 54 |individual 25% (2) Company 15% |Zone-2 | |39 |Income from lottery |Section 55 |20% of the amount won. |Zone-2 | |40 |Income of non-resident Other than | |Company – rate applicable to the com. Other|Zone-6 | | |non- resident Bangladeshi} |Section 56 |than company – maximum rate. | | Major areas for final settlement of tax liability:Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:- †¢Supply or contract work †¢Band rolls of hand made cigarettes †¢Import of goods †¢Transfer of properties †¢Export of manpower †¢Real Estate Business †¢Export value of garments †¢Local shipping business †¢Royalty, technical know-how fee †¢Insurance agent commission. †¢Auction purchase †¢Payment on account of survey by surveyor of a general insurance company †¢Clearing & forwarding agency commission. †¢Transaction by a member of a Stock Exchange. †¢Courier business †¢Export cash subsidy Tax Recovery System:In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:- †¢Imposition of penalty †¢Attachment of bank accounts, salary or any other payment. †¢Filing of Certificate case to the Special Magistrate. National Board of Revenue (NBR), Bangladesh. Page 21 of 31 Advanc e Payment of Tax: Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax. Fiscal incentives : Following are fiscal incentives available to a taxpayer: )Tax holiday: Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions. Industrial Undertaking Eligible for Tax holiday: (i)An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, c hemicals and pharmaceuticals. (ii)An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday:Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant & supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday: Residential hotel having facility of three star or more. b)Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%. )Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax. d)Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production. e)Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds. National Board of Revenue (NBR), Bangladesh. Page 22 of 31 f)Income derived from export of handicrafts is exempted from tax up to 30th June, 2011. )An amount equal to 50% of the income derived from export business is exempted from tax. h)Listed companies are entitled to 10% tax rebate if they declaredividend of 20% or more. i)Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011. Avoidance of Double Taxation Agreement: There are agreements on avoidance of double taxation between Bangladesh and 28 co untries which are:- (01) United Kingdom of Great Britain and Northern Ireland (02) Singapore (03) Sweden (04) Republic of Korea (05) Canada (06) Pakistan (07) Romania (08) Sri Lanka (09) France (10) Malaysia (11) Japan (12) India (13) Germany 14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (26) Indonesia (27) Switzerland (28) Oman. National Board of Revenue (NBR), Bangladesh. Page 23 of 31 Steps for collecting Income Tax in Bangladesh Submission of income tax returns is generally due by: > 30th September in case of non-companies and > 31st December in case of companies. Assessment is made in several procedures. They are: ? Self assessment ? Presumptive assessment ? Spot assessment ? Pre-audit based assessment. However, certain percent of self assessment cases are selected for audit.Assesses can prefer appeal if aggrieved by his assessment. There are three primary forums for a ppeal. They are to the Appellate Commissioner/Additional Commissioner/Joint Commissioner or to the Commission for reviews. The decisions of Appellate Commissioner/Additional Commissioner/Joint Commissioner can be challenged to the next Appellate Court named as Appellate Tribunal. Withholding tax is levy able on a number of items including contractors, imports, transfer of urban land/building, bank deposits etc. National Board of Revenue (NBR), Bangladesh. Page 24 of 31 Procedure of Assessment Generally the followings steps are followed in case of Assessment of theCompany and the Corporation: Step-1 Computation of Business Income Step-2 Computation of Total Income Step-3 Determination of Total Tax Liabilities Step-4 Determination of Net Tax Liabilities According to Sections 28, 29 and 30 of ITO, 1984 Income from business is to be calculated after considering admissible and inadmissible expenses to this end. Total Income of the Company is to be calculated by adding other income with i ncome from business. Total Tax liabilities are to be determining by applying prescribed tax rate. Net Tax liability is to be ascertained by deducting the following tax rebate from Total Tax liabilities: >10% Tax rebate on foreign income Tax rebate on increased production in case of industrial company, if applicable. >Tax rebate on export income (at rate applicable) >Tax rebate and average rate on tax free income. National Board of Revenue (NBR), Bangladesh. Page 25 of 31 Problems for collecting Income Tax Tax avoidance is one of the main problems for collecting Income Tax by the Income Tax Authority in Bangladesh. It is the legal utilization of the tax regime to one's own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by illegal means. The term tax mitigation is a synonym for tax avoidance.Its original use was by tax advisors as an alternative to the pejorative term of tax avoidance. Latterly the term has also been used in the tax regulations of some jurisdictions to distinguish tax avoidance foreseen by the lawmakers from tax avoidance which exploits loopholes in the law. Based on these concepts arises the pillars of Tax Protesters as well as Tax Resistance: Some of those attempting not to pay tax believe that they have uncovered interpretations of the law that show that they are not subject to being taxed: these individuals and groups are sometimes called tax protesters. An unsuccessful tax protestor has been attempting openly to evade tax, while a successful one avoids tax.Tax resistance is the declared refusal to pay a tax for conscientious reasons (because the resister does not want to support the government or some of its activities). Tax resistors typically do not take the position that the tax laws are themselves illegal or do not apply to them (as tax protesters do) and they are more concerned with not paying for particular gover nment policies that they oppose. National Board of Revenue (NBR), Bangladesh. Page 26 of 31 Responses to tax avoidance: Avoidance also reduces government revenue and brings the tax system into disrepute, so governments need to prevent tax avoidance or keep it within limits. The obvious way to do this is to frame tax rules so that there is no scope for avoidance. In practice, this has not proved achievable nd has led to an ongoing battle between governments amending legislation and tax advisors' finding new scope for tax avoidance in the amended rules. Tax evasion: By contrast, tax evasion is the general term for efforts by individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earn ed; or overstating deductions). Illegal income and tax evasion:Who earn income by illegal means (gambling, theft, drug trafficking etc. ) is required to report unlawful gains as income when filing annual tax returns. Suspected lawbreakers have therefore been charged with tax evasion when there is insufficient evidence to try them for their non-tax related crimes. Other times, tax evasion can be used as a â€Å"one more nail in the coffin† by prosecutors by stating that if a person earns illegal income, s/he may also be guilty of tax evasion. Those who attempt to report illegal income as coming from a legitimate source could be charged with money laundering. National Board of Revenue (NBR), Bangladesh. Page 27 of 31 Evasion of Value Added Tax (VAT):During the latter half of the twentieth century, Value Added Tax (VAT) has emerged as a modern form of consumption tax through the world. Producers who collect VAT from the consumers may evade tax by under-reporting the amount of sa les. Control of evasion: Level of evasion depends on a number of factors one of them being fiscal equation. People's tendency to evade income tax declines when the return for due payment of taxesisnotobvious. Evasionalsodependsontheefficiencyofthetax administration. Corruption by the tax officials often render control of evasion difficult. Tax administrations resort to various means for plugging in scope of evasion and increasing the level of enforcement.Public opinion on tax avoidance: Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided. Corruption by tax officials: Corrupt tax officials cooperate with the tax payers who int end to evade taxes. When they detect an instance of evasion, they refrain from reporting in return for illegal gratification or bribe.Corruption by tax officials is a serious problem for the tax administration in a huge number of underdeveloped countries. National Board of Revenue (NBR), Bangladesh. Page 28 of 31 The distinction in various jurisdictions of Tax Evasion and Tax Avoidance: The use of the terms tax avoidance and tax evasion can vary depending on the jurisdiction. In general, the term â€Å"evasion† applies to illegal actions and â€Å"avoidance† to actions within the law. The term â€Å"mitigation† is also used in some jurisdictions to further distinguish actions within the original purpose of the relevant provision from those actions that are within the letter of the law, but do not achieve its purpose. National Board of Revenue (NBR), Bangladesh. Page 29 of 31 ConclusionThough the rate of tax revenue is to GDP is very negligible, despite the gover nment is trying to maximize its tax revenue through different method. But the government should also remind the cannon of convenience while collecting tax from assesses. As we are living in a civilized society – should come forward to pay taxes to government in order to conduct the administrative, defense and development activities of the country. Otherwise we would not be able to prove ourselves as civilized people. Tax is the most important in the hand of the government to control the economy as well as the inflection. It also helps in push money to the economy, develop certain source of the economy and control some other activities of the economy.No Government can run it’s and perform administration works without collecting tax as a source of revenue. So, the Government imposes tax over the company and the corporations. On the other hand Government can also intensive to the infant and certain basic industry for protection through its tax policy. National Board of Re venue (NBR), Bangladesh. Page 30 of 31 ? The End ? National Board of Revenue (NBR), Bangladesh. Page 31 of 31 ———————– [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [? ] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic] [pic]