Weapon Trafficking When Will It End Politics Essay

Weapon Trafficking When Will It End Politics Essay The news that people hear coming from Mexico, especially in recent times have not been very positive. The continuing violence along the U.S.-Mexico border has escalated even more dramatically within the past few years, mainly because of the Mexican governments constant efforts to cut off Mexican drug trafficking organizations (DTO). The violence associated with Mexican DTOs continues to hurl major challenges and obstacles towards U.S. law enforcement, while at the same time threatening the citizens on both sides of the border. Drug trafficking may be the root to these problems, but the firearms used to perpetrate crimes in Mexico are being illegally trafficked from the U.S. across the southwest Border and is causing serious problems as well. There needs to be a complete removal, or at the least a reduction of the illegal arms passing through the border, but this can only occur through an improved sense of security and supervision and regulation of the arms market. Not only will the f ailure to bring improvement to this situation raise the level of violence and deaths along the U.S.-Mexico border, but will further diminish what the border was made to stand for, in promoting free trade and globalization. To start off, Mexico itself has very strict gun laws, especially the gun-ownership regulations. Very rarely will you witness citizens carrying guns with them or around the house, because of the serious issues that revolve around the possession of these weapons. Since the countrys already existing constitution makes it legal for the citizens to bear arms, the conditions it places on the actual ownership, through amendments to the constitution prove to be much more strict and limiting. The fact that only one body is permitted to sell weapons, and it is run by the army makes it even harder to attain or own these weapons (Ellingwood). Although these rules and regulations are given to the citizens of this country, it does not mean that the weapon-smuggling situation is completely under control and taken care of; as you will learn later on, there are definitely a few ways around any law or institutional arrangement, and the involving parties definitely know how to make the most of the ways around the system by utilizing many types of illegal trade. Yet the violence in the northern border states of Mexico seems to be produced not only by weapons being brought illegally from Mexico, but also by those weapons trafficked illegally from the United States. Since these dangerous firearms are still not legally available for sale in Mexico, it leaves it up to the various drug cartels to smuggle them through the U.S. or Guatemalan borders, or even by sea as a last resort (Money, Guns). A good number of these firearms are brought in by foreign countries by cartel members that participate in these illegal trades and theft and then they are smuggled to Mexico a few at a time. Now in a neighboring country, such as our very own, where most people who own guns have the right to bear arms and are protected by the rights, a small number of gun shows are put together and showcased nearly every weekend of the year. States like Texas, Arizona and California are considered to be the three main source states and hotspots that supply for the vast majo rity of the guns that are bought and snuck into Mexico (Gunrunner). To be able to absolutely prevent these guns from making their way south is a pretty tough battle that challenges the power of the second amendment rights of US citizens against the ever so bloody battles and increasing numbers of Mexican victims of these mini wars that are killed everyday by these brutal weapons that are bought here in the US (Gun Control). As far as the locations where these guns are purchased from, the Gun shows that are put on by the source states take place a couple of times a year, as mentioned earlier. For example, in Arizona, the gun shows occur almost every weekend. They are often times organized by a variety of different groups and unified organizations. One of the well known organizations goes by the name of the Arizona Arms Association, and since they are a group that is most importantly legal and allowed, they are given the power to partake in private transactions between gun owners and citizens. In being able to utilize such a network of these strawmen, the native Mexican arms traffickers have the potential to collect over a dozen of different weapons each weekend (Cartel). After they gather these weapons each week, their next move is to smuggle them into Mexico, which is usually executed using over land routes with a wide range of vehicles and means of transportation that are able to hold a quantity of weapons that are much smaller across the various border crossings. This type of smuggling, in which smaller groupings of guns are smuggled across the border, is known to be called ant trafficking, and continues to serve as one of the biggest reasons why it is so hard to actually detect these weapons that are being pushed down south from the U.S. region of the border. Now focusing back on the gun show, in the positions of the vendor, some private vendors are often entered into the world of the gun trade by taking on the role of a supplier, where he/she takes the orders ahead of time and to make deliveries at a later time, which would most likely take place at an upcoming gun show or event (Gun Control). These people then round up the repeat clients and gradually produce the majority of the supply source for the arms traffickers which have been reported by Bureau of Alcohol, Tobacco, Firearms, and Explosives also known as the (PAYAN). Once again, as mentioned earlier the main issue with this is that these transactions are not always closely and precis ely monitored, and so more times than not it puts the salesperson in a position where he/she is able to recognize interested buyers who are likely to be purchasing weapons for a third party. These so-called strawmen who serve as salesmen are the main suppliers and catalysts of these illicit and dangerous weapons that flow southbound, which they sell off to or illegally hand to gun traffickers who then round up and separate into groups and categories of the shipments at certain border crossings. Once they reach their destination in Mexico, the weapons smugglers are ready to make thousands and thousands on their merchandise (Gun Control). For example, an already used AK-47 assault rifle may sell for around 400 U.S. dollars and possibly more. In addition, an AR-15 rifle also has the potential to sell for 800 U.S. dollars up to 2,000 U.S. dollars, but that depends mostly on the model number of years it has been in production for that specific weapon as well as other options and accessories such as the scope or trigger. In Mexico, these weapons start to become more valuable and rocket in re-sell price, and in some rare cases as much as a whopping triple or more, according to the ATF (Gun Control). So an AK-47 rifle that has been purchased in Arizona for about 500 U.S. dollars might go for as much as 1,500 U.S. dollars or more once it crosses the border (Gun Control). At border crossings, Mexican customs agents are usually in the perfect position to interrogate and have the right to detect all smuggled weapons, but their can be a gut-wrenching one at times. Many times, these agents are given a pretty harsh ultimatum which goes by the name of Plata o plomo, meaning silver or lead which then translates into take the bribe or take a bullet. This message, is often times sent by Mexican organized crime groups and targeted to those who patrol the Mexican side of border crossings, known as plazas (Cartel). So here is another factor in why it may be difficult at times to put a halt to the weapon trafficking. Since these Mexican cartels are so menacing and uncooperative, the custom agents who are given the task to detect weapons, are presented with life and death decisions. Certain happenings like these just add on to the fact that it will be difficult to put an end to this war. These kinds of encounters are vital in understanding the rise of violence along the borders, because agents should not be in a position to be fearing of their lives. In the US, the second amendment advocates and supports the gun shows that many people consider an excuse to make weapon smuggling allowed and operating. While the political views surrounding tracing and information sharing can be a bit complicated, the procedure of buying the guns and the required background checks has been reorganize and restructured. These background checks are not required at gun shows because the sales are oftentimes considered to be made between two private and unlicensed individuals instead of a licensed dealer and an individual, which usually takes place in legitimate gun stores where a background check is indeed mandatory. Even the background checks that are made in gun stores are simple and quick (Gunrunner). For example, when a customer at a store is ready to make his/her purchase, the seller of the product is supposed to make a phone call to an ATF hotline, where the person gives out the proper information to the person talking on the other end of the hotl ine. Usually, this process should take less than five or ten minutes, but within the past couple of years, this background check has transformed into a slow and grueling process (Gunrunner). As for the strawmen, who buy off the weapons from law abiding gun merchants serve as a stepping stone into the crooked world of the grey market, where the weapons stay put until they are smuggled into Mexico and then resold. Before these guns are let into the hands of others, usually for criminal use, expert gunsmiths thoroughly check and inspect the working parts, and clean them for the necessary adjustments to transform a usual semi-automatic into a dangerous fully automatic assault weapons. They tweak parts of the gun and make them stronger. Once the strawman flees the scene of the store with gun in their hand, or leaves the show area in the case of a gun show or event, it becomes pretty much impossible to trace the weapon until it is picked up or discovered at a crime scene or if it has been seized. Often times, the weapons that have been captured in Mexico are able to be traced back to gun stores in the US, but the only pieces of information the gun dealer is allowed to legally share with is the information that has already been attained and solidified by the background check. As you can see, the tracing of the weapons captured in Mexico back to the US is proves to be a very complicated and frustrating matter. Due to this complicated process, a large number of weapons usually remain untraced due to the fact that the agents do not want to harass or bother with the bureaucracy (Cartel). In the U.S., there are approximately 2 million guns owned currently, and at any given time, any one of these guns has the potential to be sold to both men and women who will then smuggle them to Mexico. Reasons can range from personal use and self-defense while others for recreational or criminal use. When put together, the mixture of such a enormous supply with demand mixed in with the ant-trafficking produces a countless number of opportunities and possibilities, variables and pretty much leaves the ATF and others with only a limited arsenal of legal tools and, most importantly, gives them the constitutional rights to respect and defend (Gunrunner). As you can see, the conflict here resides in the fact that there are so many possible ways for these weapons to be smuggled, and with all the underground activity that is going on, it can be a very difficult task for the ATF to track down these trades at times. In a sense, the amount of illegal trafficking that is being presented here c an also be overwhelming to the forces that are trying to prevent the illicit trafficking of these weapons. As far as the types of guns that are smuggled, the most popular, or common smuggled firearms include the AR-15 and AK-47 type rifles, FN 5.7 caliber semi-automatic pistols and a variety of .50 caliber rifles and machine guns (AK-47). About a fourth of these AK-47 assault rifles that have been seized have also been created and fixed up to select fire weapons, which then allows for the assault rifles to be used by the cartels (AK-47). In the past, there have been a great number of reports regarding grenade launchers being used against security forces, and at least a dozen M4 Carbines with M203 grenade launchers have been confiscated (AK-47). It was believed that a lot of these lethal and high power weapons alongside their related accessories were actually stolen from U.S. military bases. However, the majority of these military grade guns and heavy duty weapons like grenades and light weight rockets are brought in by the cartels via the humongous supply of arms that remained after the w ars in Central America and Asia. The weapons that are being smuggled are serious weapons that can cause heavy damage and harm, so just the fact that the weapons talked about in this arms trafficking war are heavy duty once again reminds us of how dangerous this situation can get. This constant flow of arms between groups has lead to what has been dubbed the iron river of guns, because of the pouring amount of ammunition and light weapons that have been in flow southbound into Mexico, and how the organized crime hit men and others then use them in order to fight off the Mexican military and police. More times than not, innocent civilians are caught in the midst of shoot outs and random collision between the opposite groups and that is what leads to the rising number of deaths and high volume of violence throughout the years. The resulting body count that is the end product of this violence has greatly pressured the Mexican government over time to call for additional help from the U.S. capital, but these leaders have continued to remain silent and stubborn to put forth a strict gun control legislation. Many have waited and waited for someone to step up to the plate and address the problems along the border, but the subject has been ignored time and time again. Finally, in April of last year, a statement was made by U.S. President Barack Obama regarding the ongoing arms trafficking situation between the U.S. and Mexico, and to no surprise it sparked a serious and very much heated debate. The President, who referred to the data gathered from the Bureau of Alcohol, Tobacco, Firearms and Explosives (A.T.F.), stated that 90% of the weapons that were seized in Mexico could be traced back to the U.S. (ATF) In concurrence with supporters of putting forth a stricter gun regulation and opponents of the so-called War on Drugs, this information helped their cause and pushed to strengthen their cases. On the other side of the table, the statistic of 90% was greatly criticized and put down by the people who were against the finding of new or alternative solutions to the current situation in Mexico and also to any thoughts or ideas of making some changes regarding gun ownership in the U.S. Out of all the top news corporations, Fox News projected that the percentage of arms that could be traced back to the U.S. was actually closer to 17% percent (Gunrunner). This is a prime example of how things can get taken out of context and a serious issue at hand can be mistaken or overlooked because of little details that are misrepresented or reported. Not only does this add more unnecessary nonsense to a situation and blow it up bigger than what it already is, but it makes the already existing problem a dragging subject. In order to give the material substance and to enhance its rich meaning, all data must be presented in its original context; otherwise, statistics risk becoming meaningless sound bites and generalizations. In the Firearms Trafficking Report, given by the American Government Accountability Office (GAO), they explain the importance that even though it is pretty much impossible to know the exact number of firearms that are illegally smuggled into Mexico in a certain year, roughly 87% of the firearms that are obtained by the Mexican authorities and traced within the past couple of years originally started off in the U.S., according to the data that was gathered from Dept. of Justices Bureau of Alcohol, Tobacco, Firearms and Explosives. Also, according to the Mexican and U.S. officials, these firearms have been increasingly more powerful and lethal in recent years. The report continues to polish and purify its data and information, by pointing out that between 2005 and 2008, more than 90% of the firearms that were obtained in Mexico and traced have once again, come from the United States (Gunrunner). When put together, there are a couple of elements that make the overall presentation of thi s data more convincing than just some random statistics put together because there was limited time frame, there was a specific set of weapons seized and traced, which applies to all illegal trade, and that the truth of the matter of the arms trade was imprecise. With all that being said, besides all the conditions and uncertainties that the percentages hold in these reports, there is no denying that there is a considerable amount of movement of weapons from the U.S. to Mexico that, to the dismay of many people, find their way into the hands of the people that are involved in this problematic drug trade. The G.A.O. report makes note of the fact that this trafficking is certainly not new to officials on the border, explaining that the U.S. and Mexican government and law enforcement officials did not see any reason why the drug cartels would go through so much hassle and endure the difficult task of obtaining a gun somewhere else in the world and then transporting it to Mexico when it is so easy and so simple for them to do so from the U.S. (Ellington). This proves to be in unison with the reports statement that even though the eTrace data only corresponds to data from the gun trace requests that were turned in from confiscation in Mexico and n ot all the guns seized, it is currently the only methodical and precise data available. Furthermore, the conclusions that the majority of firearms seized and traced were originally in the United States were consistent with the final conclusions reached by U.S. and Mexican government and law enforcement officials personally involved in the prevention and reducing of arms trafficking to Mexico (Cartel). The G.A.O.s data proves to be pretty clear and straight forward in its presentation. Although, the 90% figure that is being brought up constantly in these reports is just an extra number that creates a shock factor to an already stirring issue. Still, while discussions continue as to the appropriate use of this number, the reality is still readily apparent: there is an important and undeniable illegal market of weapons at the U.S.-Mexico border that fuels the violence between different drug-trafficking organizations. In Loreys book The U.S.-Mexican Border into the twenty-First century, he argues that the long-term objective of thinking and policymaking should be to overcome the U.S.-Mexican border (Lorey 12). When he says this, it could mean resolving material inequalities between the two sides of the boundary and more importantly, reducing conflict between the nations. Weapon trafficking is a serious issue that has been lingering for many years, and in order to cooperate with Loreys arguments, the weapons that are short in Mexico need to be dealt with in a different manner. Also, the violent conflicts between the government and drug cartels need to be put to rest. The task at hand may be difficult and long, but there are blueprints to solutions that can be implemented. The main obstacle and challenge that lies ahead in the fight against trafficking, and also where the conversation should be the focus of, is to address the different flaws in the system that ultimately makes way for such arms-trafficking to happen. The G.A.O. report makes not of certain factors that make trafficking possible, including faults and weaknesses found in both the Mexican and U.S. dealings, as well as the system of government: Uncontrolled and universal corruption in the Mexican government; Fragile and weak institutional links and information sharing between A.T.F. and U.S. Immigration and Customs Enforcement (ICE) that lead to incomplete data; The absence of a Spanish language version of the eTrace program to be utilized by the Mexican authorities. Focusing in on these issues will help improve the quality of information being received by both U.S. and Mexican authorities, which can also lead to a much more informed and knowledgeable anti-arms trafficking strategy. This do es not mean that there must be a complete stop in the ongoing actions and efforts to reduce the weapons trafficking, but that the information gathering and collection and sharing between the countries and institutions must get better. There is hope in finding solutions to these weaknesses in the system. In efforts to help improve information collection and sharing, the ATF is hopeful that future funding and increased cash flow will eventually allow for these manuals (eTrace program) to be translated into Spanish, and also to put in a greater number agents on the border alongside an expansion of real-time intelligence sharing between the ATF and the many agents in Mexico. But besides the obviously simple and easy task at hand of translating English to Spanish, the new plans of the Merida Initiative, which is the name of the new proposal brought forth, guarantees to give the Mexican authorities scanners. These scanners, which will be planted at or near the main border crossings, will then be set up completely in order to detect and locate the drugs in traffic moving north and guns in traffic moving south (Mex). There are little things that can change that can help lead to the ultimate goal of reducing the smuggling of these weapons into Mexico, and it is reassuring to hear that after so many years, things are starting to progress and advance in putting an end to a situation that has caused so many problems for so many years. But it is also very important for us not to lose sight of some of the larger issues at hand surrounding arms trafficking at the U.S.-Mexico border. We must keep in mind that in both countries, even with the few restrictions, the weapons markets are legal. And as it applies to all kinds of markets, it is in the interest of those that are involved in the business to keep it alive and running. Being a weapon dealer, especially in the U.S. it is a very vital role they play in the market. For example, according to a 2006 report, the Conventional Arms Transfers to Developing Nations, also known as the CATDN put together and produced by the nonpartisan Congressional Research Service (C.R.S.), which is an office of the Library of Congress, the United States was by far the leading supplier of weapons to the developing world (ATF). Furthermore, in a report that came out in more recent times, the C.R.S. reported that for a 3 year span for the 2005-2008 timeframe, the United States and Russia st ood tall and completely took charge of the arms market in the developing world in the value of arms transfer agreements. These statistics may seem honor worthy and impressive, but when considering the relationship between the U.S. and Mexico, the statistics seem to diminish in value and glory as the weapons that are being brought to Mexico from the U.S. is doing more harm than it is doing good. These reports have also made it clear that is it the eighth consecutive year in a row that the United States has been a leader and top force in worldwide arms deliveries (Gunrunner). And even though the report does not really break down the information for the Latin American region, the report also makes clear note that the U.S. and Russia are the regions two biggest suppliers of these weapons. Even though the U.S. is the world leader in weapons agreements according to these reports, there are indeed other countries that also sell and re-sell weapons. While the data from the reports seems to confirm that the vast majority of these weapons are found and captured in Mexico make their expedition into the country over the U.S. border, it is also most likely that many of these weapons travel through different routes as well. A good number of the arms seized could have also arrived in Mexico through legal transactions that occur time to time between governments but somehow have found their way into the illegal market coincidentally and ultimately into the hands of these drug cartel members. The data from reports may explain general facts and information, but sometimes things can happen without any documentation, and that is where the information gathering and collecting, and addressing of these actions needs to shape up. In conclusion, the ongoing discussion and debate on the U.S.-Mexico border and also on the future of the relationship between these two countries is not an easy one to put to rest or come up with a solution. There are so many important subject matters that are also in need of attention: immigrant migration (legal and illegal), the drug policy, border communications, homeland security, and a mutual environment, just to name a couple. It is clear that, although the tiniest details have the ability to offer a foretaste into the bigger picture, to rely and base the conversation purely on the immediate, just like the debate over Obamas use of the 90% statistic, is to completely lose focus of the much greater and more significant debate that holds the future of a complex and vibrant relationship. The reality of all this is that an illegal arms market is one discussion that fits that description and will be a hot issue for many more years to come until the problem is fixed permanently. In t his circumstance, it is clear that the number of illegal weapons passing through the border every year must be significantly and immediately reduced, and this can only happen through tighter supervision and adjustment of the arms market.

Value Added Tax of the Philippines

Value-Added Tax is a form of sales tax. It is a tax on consumption levied on the sale, barter, exchange or lease of goods or properties and services in the Philippines and on importation of goods into the Philippines. It is an indirect tax, which may be shifted or passed on to the buyer, transferee or lessee of goods, properties or services. 1. What is a VAT registered individual? Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases goods or properties and renders services subject to VAT, if the aggregate amount of actual gross sales or receipts exceed One Million Five Hundred Thousand Pesos (P1,500,000. 00). * A person required to register as VAT taxpayer but failed to register * Any person, whether or not made in the course of his trade or business, who imports goods 2. What are the steps and requirements of the NIRC? First, an individual must fill-up BIR Form No. 2550 M(Monthly Value-Added Tax Declaration) in triplicate copies (two co pies for the BIR and one copy for the taxpayer) * If there is payment: 1. File the Monthly VAT declaration, together with the required attachments, and pay the VAT due thereon with any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) where the taxpayer (head office of the business establishment) is registered or required to be registered. 2.The taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller shall machine validate as evidence that payment was received by the AAB. The AAB receiving the tax return shall stamp mark the word â€Å"Received† on the return and machine validate the return as proof of filing the return and payment of the tax. 3. In places where there are no duly accredited agent banks, file the Monthly VAT declaration, together with the required attachments and pay the VAT due with the Revenue Collection Officer (RCO) or duly authorized Treasurer of th eMunicipality where such taxpayer (head office of the business establishment) is registered or required to be registered. 4. The RCO or duly authorized Municipal/City Treasurer shall issue a Revenue Official Receipt upon payment of the tax. * If there is no payment: File the Monthly VAT Declaration, together with the required attachments with the RDO/LTDO/Large Taxpayers Assistance Division, Collection Agent or duly authorized Municipal/ City Treasurer of Municipality/City where the taxpayer (head office of the business establishment) is registered or required to be registered. The Documentary Requirements are: 1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form No. 2307), if applicable 2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax At Source (SAWT), if applicable 3. Duly approved Tax Debit Memo, if applicable 4. Duly approved Tax Credit Certificate, if applicable 5. Authorization letter, if return is filed by authori zed representative. 3. What are the items subject to 12% VAT? Sale, barter, exchange or lease of goods or properties and services in the Philippines and on importation of goods into the Philippines, which are not considered as exempted or zero-rated, are subject to 12% VAT. 4. What are the exempt transactions? VAT-exempt sale is a sale of goods, properties or service and the use or lease of properties which is not subject to output tax and whereby the buyer is not allowed any tax credit or input tax related to such exempt sale. The VAT-exempt sale includes: A.Sale or importation of agricultural and marine food products in their original state, livestock and poultry of a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefore; B. Sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals nd other animals considered as pets); C. Importation of personal and household effects belonging to residents of the Philippines returning from abroad and non-resident citizens coming to resettle in the Philippines; Provided, that such goods are exempt from custom duties under the Tariff and Customs Code of the Philippines; D.Importation of professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery and other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon the production of evidence satisfactory to the Commissioner of Internal Reve nue, that such persons are actually coming to settle in the Philippines and that the change of residence is bonafide; E. Services subject to percentage tax under Title V of the Code, as amended; F. Services by agricultural contract growers and milling for others of palay into rice, corn into grits, and sugar cane into raw sugar; G. Medical, dental, hospital and veterinary services except those rendered by professionals; H.Educational services rendered by private educational institutions duly accredited by the Department of Education (DepED), the Commission on Higher Education (CHED) and the Technical Education and Skills Development Authority (TESDA) and those rendered by the government educational institutions; I. Services rendered by individuals pursuant to an employer-employee relationship; J. Services rendered by regional or area headquarters established in the Philippines by multinational corporations which act as supervisory, communications and coordinating centers for their a ffiliates, subsidiaries or branches in the Asia-Pacific Region and do not earn or derive income from the Philippines; K. Transactions which are exempt under international agreements to which the Philippines is a signatory or under special laws except those granted under P. D. No. 529 – Petroleum Exploration Concessionaires under the Petroleum Act of 1949; L.Sales by agricultural cooperatives duly registered and in good standing with the Cooperative Development Authority (CDA) to their members, as well as of their produce, whether in its original state or processed form, to non-members, their importation of direct farm inputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the production and/or processing of their produce; M. Gross receipts from lending activities by credit or multi-purpose cooperatives duly registered and in good standing with the Cooperative Development Authority; N. Sales by non-agricultural, non-electric an d non-credit cooperatives duly registered with and in good standing with CDA; Provided, that the share capital contribution of each member does not exceed Fifteen Thousand Pesos (P15,000. 00) and regardless of the aggregate capital and net surplus ratably distributed among the members; O.Export sales by persons who are not VAT-registered; P. The following sales of real properties are exempt from VAT, namely: * Sale of real properties not primarily held for sale to customers or held for lease in the ordinary course of trade or business; * Sale of real properties utilized for low-cost housing as defined by RA No. 7279, otherwise known as the â€Å"Urban Development and Housing Act of 1992† and other related laws, such as RA No. 7835 and RA No. 8763; * Sale of real properties utilized for specialized housing as defined under RA No. 7279, and other related laws, such as RA No. 7835 and RA No. 8763, wherein price ceiling per unit is P225,000. 0 or as may from time to time be deter mined by the HUDCC and the NEDA and other related laws; * Sale of residential lot valued at One Million Five Hundred Thousand Pesos (P1,500,000. 00) and below, or house and lot and other residential dwellings valued at Two Million Five Hundred Thousand Pesos (P2,500,000. 00) and below where the instrument of sale/ transfer/ disposition was executed on or after July 1, 2005; Provided, that not later than January 31, 2009 and every three (3) years thereafter, the amounts stated herein shall be adjusted to its present value using the Consumer Price Index, as published by the National Statistics Office (NSO); Provided, further, that such adjustment shall be published through revenue regulations to be issued not later than March 31 of each year. Q.Lease of residential units with a monthly rental per unit not exceeding Ten Thousand Pesos (P10,000. 00), regardless of the amount of aggregate rentals received by the lessor during the year; Provided, that not later than January 31, 2009 and e very three (3) years thereafter, the amount of P10,000. 00 shall be adjusted to its present value using the Consumer Price Index, as published by the NSO; R. Sale, importation, printing or publication of books and any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of paid advertisements; S.Sale, importation or lease of passenger or cargo vessels and aircraft, including engine equipment and spare parts thereof for domestic or international transport operations; Provided, that the exemption from VAT on the importation and local purchase of passenger and/or cargo vessels shall be limited to those of one hundred fifty (150) tons and above, including engine and spare parts of said vessels; Provided, further, that the vessels to be imported shall comply with the age limit requirement, at the time of acquisition counted from the date of the vessel's original commi ssioning, as follows: (a) for passenger and/or cargo vessel, the age limit is fifteen (15) years old, (b) for tankers, the age limit is ten (10) year old, and (c) for high-speed passengers crafts, the age limit is five (5) years old; Provided, finally, that exemption shall be subject to the provisions of Section 4 of Republic Act No. 9295, otherwise known as â€Å"The Domestic Shipping Development Act of 2004†; T. Importation of life-saving equipment, safety and rescue equipment and communication and navigational safety equipment, steel plates and other metal plates including marine-grade aluminum plates, used for shipping transport operations; Provided, that the exemption shall be subject to the provisions of Section 4 of Republic Act No. 9295, otherwise known as â€Å"The Domestic Shipping Development Act of 2004†. U.Importation of capital equipment, machinery, spare parts, life-saving and navigational equipment, steel plates and other metal plates including marine-g rade aluminum plates to be used in the construction, repair, renovation or alteration of any merchant marine vessel operated or to be operated in the domestic trade. Provided, that the exemption shall be subject to the provisions of Section 19 of Republic Act No. 9295, otherwise known as the â€Å"The Domestic Shipping Development Act of 2004†. V. Importation of fuel, goods and supplies engaged in international shipping or air transport operations; Provided, that the said fuel, goods and supplies shall be used exclusively or shall pertain to the transport of goods and/or passenger from a port in the Philippines directly to a foreign port, or ice-versa, without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad, or to load passengers and/or cargoes bound for abroad; Provided, further, that if any portion of such fuel, goods or supplies is used for purposes other than the mentioned in the paragraph, such portion of fuel, goods and supplies shall be subject to 12% VAT; W. Services of banks, non-bank financial intermediaries performing quasi-banking functions, and other non-bank financial intermediaries, such as money changers and pawnshops, subject to percentage tax under Sections 121 and 122, respectively of the Tax Code; and X. Sale or lease of goods or properties or the performance of services other than the transactions mentioned in the preceding paragraphs, the gross annual sales and/or receipts do not exceed the amount of One Million Five Hundred Thousand Pesos (P1,500,000. 00). Provided, that not later than January 31, 2009 and every three (3) years thereafter, the amount of P1,500,000. 0 shall be adjusted to its present value after using the Consumer Price Index, as published by the NSO. 5. What is the zero-rated? Zero-rated sale is a sale, barter or exchange of goods, properties and/or services sub ject to 0% VAT pursuant to Sections 106 (A) (2) and 108 (B) of the Tax Code. It is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of goods, properties or services, related to such zero-rated sales, shall be available as tax credit or refund in accordance with RR No. 16-2005. * The following services performed in the Philippines by VAT-registered person shall be subject to zero percent (0%) rate: A.Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); B. Services other than processing, manufacturing or repacking rendered to a person engaged in business conducted outside the Philippines or to a non-resident person engaged in business who is outside the Philippines whe n the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); C.Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate; D. Services rendered to persons engaged in international shipping or air transport operations, including leases of property for use thereof; Provided, however, that the services referred to herein shall not pertain to those made to common carriers by air and sea relative to their transport of passengers, goods or cargoes from one place in the Philippines to another place in the Philippines, the same being subject to twelve percent (12%) VAT under Sec. 08 of the Tax Code starting Feb. 1, 2006; E. Services performed by subcontractors and/or contractors in processin g, converting, or manufacturing goods for an enterprise whose export sales exceeds seventy percent (70%) of total annual production; F. Transport of passengers and cargo by domestic air or sea carriers from the Philippines to a foreign country. Gross receipts of international air carriers doing business in the Philippines and international sea carriers doing business in the Philippines are still liable to a percentage tax of three percent (3%) based on their gross receipts as provided for in Sec. 118 of the Tax Code but shall not be liable to VAT; and G.Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal and steam, ocean energy, and other shipping sources using technologies such as fuel cells and hydrogen fuels; Provided, however that zero-rating shall apply strictly to the sale of power or fuel generated through renewable sources of energy, and shall not extend to the sale of services related to the maintenance or operation of plants generating said power . * The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: A. Export sales B. The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported, paid in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); C.The sale of raw materials or packaging materials to a non-resident buyer for delivery to as resident local export-oriented enterprise to be used in manufacturing, processing, packing or repacking in the Philippines of the said buyer's goods, paid for in acceptable foreign currency, and accounted for in accordance with the rules and regulations of the BSP; D. The sale of raw materials or packaging materi als to an export-oriented enterprise whose export sales exceed seventy percent (70%) of total annual production; E. Sale of gold to the BSP; F. Transactions considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investments Code of 1987, and other special laws; and G.The sale of goods, supplies, equipment and fuel to persons engaged in international shipping or international air transport operations; Provided, that the same is limited to goods, supplies, equipment and fuel pertaining to or attributable to the transport of goods and passengers from a port in the Philippines directly to a foreign port, or vice-versa without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad, or to load passengers and/or cargoes bound for abroad; Provided, further, that if any portion of such fuel, goods or supplies is use d for purposes other than the mentioned in this paragraph, such portion of fuel, goods and supplies shall be subject to twelve percent (12%) output VAT. H. Foreign Currency Denominated Sales I. The sale to a non-resident of goods, except those mentioned in Sections 149 and 150 of the Tax Code, assembled or manufactured in the Philippines for delivery to a resident in the Philippines, paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP. J. Sales to Persons or Entities Deemed Tax-exempt under Special Law or International Agreement K.Sale of goods or property to persons or entities who are tax-exempt under special laws or international agreements to which the Philippines is a signatory, such as, Asian Development Bank (ADB), International Rice Research Institute (IRRI), etc. 6. What is the difference between exempt and zero-rated? * Exempted transactions are not subject to output tax and whereby the buyer is not allowed any tax credit or input tax related to such exempt sale; however, Zero-rated transactions, subject to 0% VAT, are taxable transactions for VAT purposes, but shall not result in any output tax. Zero-rated transactions shall be available as tax credit or refund. 7. How do you compute the VAT? On sale of goods and properties – twelve percent (12%) of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged * On sale of services and use or lease of properties – twelve percent (12%) of gross receipts derived from the sale or exchange of services, including the use or lease of properties * On importation of goods – twelve percent (12%) based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such as tax to be paid by the importer prior to the release of such goods from customs custody; provided, that where the customs duties a re determined on the basis of quantity or volume of the goods, the VAT shall be based on the landed cost plus excise taxes, if any. * On export sales and other zero-rated sales – 0% 8. When is the deadline for filing the Value Added Tax return? * Monthly VAT Declarations shall be filed not later than the 20th day following the end of each month. Quarterly Value-Added Tax Return within twenty five (25) days following the close of taxable quarter. Reference: http://www. bir. gov. ph/taxinfo/tax_vat. htm

Summer Dreamscapes – Creative Writing

That particular morning, I woke early, earlier than my parents, which was quite unusual for summer. I had no idea this would be a small yet very important day in my life. I lied in bed a few moments, sun shining brightly through my metal framed windows, hitting my face, thinking of the beautiful day that waits. I quickly ascended from my queen bed, nearly tripping over the piles of clothes on my grayish-blue floor. I hurried to my bathroom rugs; the painted concrete floor under my feet was chilly, sending a slight layer of goose bumps up my arms. I came to virtually a sudden stop in the middle of my pink and green polka dot painted bathroom after a quick glance out the window. In the greenery out near the multicolored flower garden, sits a small brownish-grey cluster of fur. With a closer look, I could easily tell it is a squirrel. Like a statue, the miniature creature was absolutely tranquil. I stretched my arm up to lay my hand on the glass, still cold from the shadowy night. With a flick of the wrist, I tapped the window, quickly, but not too loud. In no more than a second the frightened tiny ball of fur came alive and quickly scurried up the Elm tree in the back yard, no longer in sight. After a silent laugh, I continued on my way. In the small bathroom, just right of the door sat my small porcelain sink with a wooden cabinet underneath. Out of excitement and no intent of going to sleep, I had already laid my clothes I had prepared to wear that day on the sink. I pulled on a white tank top, which still carried the relaxing smell of the lavender and vanilla detergent my mother loved to use. After sliding my clumsy feet into brown homely flip-flops, I hear my father calling my name. I flipped off the light switch, and hurried out the door. The anticipation only grew in the car ride to the lake as each leafy green tree and yellow line passed. I watched with exhilaration as the lake came into sight. I could easily see the majestic blue water and countless boats, which looked like white specks on the horizon, and I think to myself, â€Å"This is perfect. † I begin to smell the lake as we slowly drive forward on the narrow gravel road, rocks cracking below us, toward our favorite swimming area. This particular area was extremely special because it was surrounded by stunning bluffs, which I had never had the courage to leap from before. These beautiful, rough rock structures had all shades of brown and tan mixed together with visible horizontal lines from multiple years of rock formation. I opened the car door quickly, trying to grab as much as I could to take to the rough concrete picnic table. The table, situated nicely under a tree, appeared to have bright green moss growing on it, almost as if it had been under water at some point. The table had an astonishing view of the other side of the lake. From there I could see children wearing bright colored floaters and some playing in the sand. In my line if sight, was a small group of people tossing and bouncing around a red, yellow, blue and white beach ball and the sound of laughter in the distance. I start feeling an empty spot in my stomach as my dad prepared the grill. I could smell the charcoal starter mixed with the blackish briquettes as they caught flame. Looking at the lake from my seat, I could see the rainbow waves of heat from the grill, blurring my vision. I hear the burger patties sizzling and the smell of the beef cooking that brought back all the memories of summers before. I reach below my seat and open the lid of the cooler, plunging my hand into the icy water to grab a cold drink. As I pulled my hand out, I gave it a little shake to get the remainder of the melted ice water off. My mother handed me a plate and poured the little triangular nacho cheese potato chips to my plate, they are my favorites. She sat a bun she had taken from a bag on my plate and grabbed the deep-red tomato ketchup from the cooler and squirted in an â€Å"s† shape on the bun. Although I knew better, I ate in a hurry, even finishing a can of soda, so I could get in the water. I hurried to the top of the bluff for a quick peak from the very top. I could see nobody below me but the blue-green glass-like water waiting, calling my name. I had decided long before that soon I was going to brave this jump, and today is the day. Being the impatient person that I am, I tossed my tank top and flip-flops in the short green grass atop the bluff and walked to the edge for ‘just a look' for the last time. I could feel the hot gritty rock beneath my bare feet. I could feel the anxiousness in the pit of my stomach and the readiness in my mind. I peered over my left shoulder for one last glance at my parents, who were absolutely preoccupied at the time. Knowing I was ready, I wanted to think twice but didn't. I gathered all the fear inside myself and took one deep breath. I pushed away from the top of the bluff with all the strength in me. Time seemed to stop, and I remembered the children playing in the distance and the boats floating on the smooth water, although I couldn't have been in the air for more than a few seconds. I didn't make a sound except the splash when I hit the water, motionless until that instant. I could feel the cool water all over my body, the adrenaline pumping, my mind shocked at what I had just done. I plunged lower into the darkness as the bubbles I had brought down with me raced to the top. My lungs, empty, began to ache and I knew in a split second I needed to get to the surface for air. I caught my breath at the top of the water and knew I had accomplished one of my own goals and conquered my great fear of heights at the same time. We left the lake late in the evening, just as the sun began to set. I had hit a small, yet huge milestone in my life. I knew I could do anything, no matter how much fear I feel, if I just set my mind to it. I always think back to this important day when I feel frustrated and remember that I am only limited by what I limit myself. Driving away from the pinkish-purple sunset, I take one last look back and see the sun's ornamental reflection on the glassy water and realize what a wonderful experience this day has been. I have the memories of the exciting jump and the vivid picture of the colorful sunset forever in my mind.

Suppression and Hence Deterioration in the State of the...

In A Modest Proposal, swift has portrayed the 18th century Ireland as plagued with the problem of overpopulation, unemployment, poverty and the exploitation of the labor class by the bourgeoisie(middle class). The same problem being addressed by Karl Marx in sociological labor theories. The course of actions suggested by Swift J is, however, adverse and sets forth an example of a satirical classic piece of literature viewed and analyzed by many people over the centuries. The theme of the essay is suppression and hence deterioration in the state of the Catholic subjects at the hands of their Protestant Landlords and similar conditions pertaining to 1729 in Ireland. These problems were partly due to the Irish Catholics supporting the†¦show more content†¦Swift even goes far enough to determine the cost incurred by parents in bearing and rearing such children till one year of age and the profit they can make on the sale. Here, in the veil of heavy sarcasm Swift addresses anothe r ill of the Irish society, that being ill treatment and physical assault by men of their wives. Swift claims here that if the husband knows that kicking the wife would potentially harm the child that can be sold for money in the market he will treat his wife more affectionately as she is about to generate income for the family. The leering rhetorical challenge of this satirical essay is capturing the attention of an audience who has appeared indifferent and desensitized at many occasions, this shocking appeal immediately captures their attention. From the starting logos appeal the appeal later in the passage becomes more ethos based as it challenges the morality of the society. The writer appeals to the ethos of the audience by claiming himself as honest time and time again and stating overtly that he has no personal interest as he has no minor children. Swift gives the impression that all the passage comes straight from the heart due to compassion for the Irish population and the concern for their well-being. By doing this, Swift becomes practically successful in the eyes of the audience as it portrays him as the champion of the poor, destitute and oppressed and a hero of the Irish people. Swift also here distances himself fromShow MoreRelatedOne Significant Change That Has Occurred in the World Between 19 00 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesD421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth Century †¢ Jose C. Moya and Adam McKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban Paradigm forRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOrganizational Behavior This page intentionally left blank Organizational Behavior EDITION 15 Stephen P. Robbins —San Diego State University Timothy A. Judge —University of Notre Dame i3iEi35Bj! Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services: