Internet restrictions :: essays research papers

I believe that World Wide Web restrictions should not be allowed. I believe that they are not helpful to the people that use the World Wide Web. I feel that the restrictions on the World Wide Web at school are too strict. At school most sites you try to view are prohibited and they are totally harmless sites. I feel that at school the only restrictions that should be put on the World Wide Web are restrictions to pornographic sites. Even these sites should not be blocked because some harmless sites have web addresses that would seem like a pornographic site but end up being a totally harmless site. With the block at school some of these harmless sites are blocked and therefor limiting the web user who made need information from sites like these. Most students know better than to visit pornographic sites at school. So this block that forbids students to visit most sites just hurts the students learning ability in some cases. There should not be a block on the World Wide Web at school and if a student does visit a pornographic site then they should be prosecuted or disciplined.   Ã‚  Ã‚  Ã‚  Ã‚  I have used the World Wide Web ever since I was about 10 years old or so. I have found that restrictions on the World Wide Web just make researching a lot more frustrating. I hate it when I am searching for a site that would be very useful but is restricted because it falls into the blocked sites of the ones that are blocked because they are pornographic. I love researching on the World Wide Web because it is so much easier than using an encyclopedia. Most of the time the World Wide Web has a lot more to offer than an encyclopedia. You can not watch a movie of an experiment in an encyclopedia like you can on the World Wide Web. The World Wide Web is big with many sites so it is hard to restrict sites and usually is done inefficiently therefor it is blocking harmless sites.   Ã‚  Ã‚  Ã‚  Ã‚  People that visit pornographic sites in college as an art may find a restriction on the World Wide Web to be totally stupid. They may need these sites to pass a class and the restrictions would only hurt them. Restrictions would only be limiting their knowledge so this is why I feel that restrictions would be unconstitutional. Internet restrictions :: essays research papers I believe that World Wide Web restrictions should not be allowed. I believe that they are not helpful to the people that use the World Wide Web. I feel that the restrictions on the World Wide Web at school are too strict. At school most sites you try to view are prohibited and they are totally harmless sites. I feel that at school the only restrictions that should be put on the World Wide Web are restrictions to pornographic sites. Even these sites should not be blocked because some harmless sites have web addresses that would seem like a pornographic site but end up being a totally harmless site. With the block at school some of these harmless sites are blocked and therefor limiting the web user who made need information from sites like these. Most students know better than to visit pornographic sites at school. So this block that forbids students to visit most sites just hurts the students learning ability in some cases. There should not be a block on the World Wide Web at school and if a student does visit a pornographic site then they should be prosecuted or disciplined.   Ã‚  Ã‚  Ã‚  Ã‚  I have used the World Wide Web ever since I was about 10 years old or so. I have found that restrictions on the World Wide Web just make researching a lot more frustrating. I hate it when I am searching for a site that would be very useful but is restricted because it falls into the blocked sites of the ones that are blocked because they are pornographic. I love researching on the World Wide Web because it is so much easier than using an encyclopedia. Most of the time the World Wide Web has a lot more to offer than an encyclopedia. You can not watch a movie of an experiment in an encyclopedia like you can on the World Wide Web. The World Wide Web is big with many sites so it is hard to restrict sites and usually is done inefficiently therefor it is blocking harmless sites.   Ã‚  Ã‚  Ã‚  Ã‚  People that visit pornographic sites in college as an art may find a restriction on the World Wide Web to be totally stupid. They may need these sites to pass a class and the restrictions would only hurt them. Restrictions would only be limiting their knowledge so this is why I feel that restrictions would be unconstitutional.

So You Want to be a Hero Essay -- Essays Papers

So You Want to be a Hero: An Account of Heroism and Narrative Power in Beowulf and Sir Gawain and the Green Knight Though both considered heroes, Beowulf and Sir Gawain are drastically different characters in personality, ability, and perspective. The similarities are few: each performs deeds for which they gain fame and honor, and each is seen, in their own respects, as a paragon of virtue. Two factors immediately stand out as fundamental differences between the texts: Beowulf and Sir Gawain and the Green Knight suggest fundamentally disparate views of religion and of courtly manners. Superficially, Beowulf displays a distinct lack of either in any but the most rudimentary way, while Sir Gawain is completely permeated with both. These differences in the contextual worlds of the heroes shape and propel them in often wildly different directions. Beginning from these superficial differences in Beowulf and Sir Gawain's respective worlds and then analyzing how these two champions (and others) function in their contextual spheres, one can uncover the deeper structures of their social orders, who actua lly holds power (and narrative power) in them, and, perhaps, something about the values the cultures that produced these two works held. Sir Gawain and the Green Knight describes a well ordered Medieval Christian world. Christianity guides the actions of a hero's soul, courtly love those of his heart &emdash; the "most noble knights known under Christ" sat around King Arthur's round-table (Part I-line 51). Sir Gawain as a character is the perfect cog in this system, "that [knight] of courage ever-constant, and customs pure,/ Is pattern and paragon, and praised without end:/ Of all knights on earth most honored is he" (II-912-15)[1]. He is devout &emdash; he emblazoned the image of Mary on the inside of his shield &emdash; and chivalrous &emdash; his wheedling out of either affronting Lady Bercilak or betraying the trust of her Lord whilst in their company is a truly virtuoso chivalric performance. Sir Gawain's world is an edifice built of (perhaps arbitrary) religious and chivalric codes that constrain, define and bolster its inhabitants, and Sir Gawain is its golden child. Gawain is brave, for example, not because courage is intrinsically good and thus he, as a good knight possesses it, but rather because he puts his faith in God, whom naturally no Christi... ...d these tribes' cosmic perception: an over-arching order to the cosmos now existed, created eternal by an eternal being, above any piddling systems men could create. This apocalyptic safety net thus removed the burden of fending off the e'er encroaching entropy, and provided a set of new, absolute criteria for virtue and heroism. Notes 1: If read as satirical, Sir Gawain and the Green Knight takes on a new flavor. The descriptions remain the same, however; only the author's intention changes. All Gawain citations are from Sir Gawain and the Green Knight, translated by Marie Borroff, Â © 1967 by W.W. Norton and Company, Inc, New York and London. 2: All Beowulf quotes are taken from Beowulf, translated by Burton Raffel, Â © 1963 by Burton Raffel, published by Penguin Books, USA. 3: This explains why the (presumed and unrecounted - Gawain II-705-735) deeds of Sir Gawain and Beowulf appear similar but feel so different &emdash; to an non-omniscient objective viewer, a man acting charitably out of compassion for other people and a man acting charitably because God will save his (individual) soul appear to be performing the same deeds. 4: A tenet supplied by his chivalric code

Project Report on Mvat

CONTENT Sr. No. Topics Covered Page No. 1 Section – I Introduction to Value Added Tax. 1 – 12 2 Section – II Value Added Tax in Maharashtra. 13 A. Introduction. B. Registration under Value Added Tax. C. Explaining Value Added Tax. D. Calculating Tax Liability. E. Filing of Return and Paying Tax. F. Records and Accounts. G. Business Audit. H. Appeals. I. Tax Payer Service. J. Recovery, Offences and Penalties. 14 – 16 17 – 21 22 – 27 28 – 36 37 – 44 45 – 48 49 – 51 52 – 56 57 – 61 62 – 66 3 Section – III Appendix. 67 – 69 4 Section – IV Conclusion. 70 5 Section – V Bibliography. 71 WHAT IS Value Added Tax? Value Added Tax is a broad-based commodity tax that is levied at multiple stages of production. The concept is akin to excise duty paid by the manufacturer who, in turn, claims a credit on input taxes paid. Excise duty is on manufacture, while VAT is on sale and both work in the same manner, according to the white paper on VAT released by finance minister Chidambaram. The document was drawn up after all states, barring UP, were prepared to implement VAT from April. It is usually intended to be a tax on consumption, hence the provision of a mechanism enabling producers to offset the tax they have paid on their inputs against that charged on their sales of goods and services. Under VAT revenue is collected throughout the production process without distorting any production decisions. WHY VAT IS PREFERRED OVER SALES TAX? While theoretically the amount of revenue collected through VAT is equivalent to sales tax collections at a similar rate, in practice VAT is likely to generate more revenue for government than sales tax since it is administered on various stages on the production – distribution chain. With sales tax, if final sales are not covered by the tax system e. g. due to difficulty of covering all the retailers, particular commodities may not yield any tax. However, with VAT some revenue would have been collected through taxation of earlier transactions, even if final retailers evade the tax net. There is also in-built pressure for compliance and auditing under VAT since it will be in the interest of all who pay taxes to ensure that their eligibility for tax credits can be demonstrated. VAT is also a fairer tax than sales tax as it minimizes or eliminates the problem of tax cascading, which often occurs with sales tax. These are facilitated by the fact that VAT operates through a credit system so that tax is only applied on value added at each stage in the production – distribution chain. At each intermediate stage credit will be given for taxes paid on purchases to set against taxes due on sales. Only at consumption stage where there are no further transactions will there be no tax credits. Lack of input credit facility in sales tax often results in tax on inputs becoming a cost to businesses which are often passed on to consumers. Sales tax is often applied again to the sales tax element of the cost, thus there is a problem of tax on tax. This is not the case with VAT, which makes it a neutral tax as it provides the least disturbance to patterns of production and the generation and use of income. In addition, the audit trail that exists under the VAT system makes it a more effective tax in administration terms than sales tax as it helps with the verification of VAT amounts declared as due. This is made possible by the fact that one person's output is another's input. As with sales tax imports are treated the same way as local goods while exports are zero- rated to avoid anti-export bias. Notwithstanding the advantages mentioned above, it is worth noting that VAT is a considerably complex tax to administer compared with sales tax. It may be difficult to apply to small companies due to difficulties of record keeping and its coverage in agriculture and the services sector may be limited. To cover the high administration costs, VAT rates of 10-20 per cent are generally recommended. The equity impact of the relatively high rates have been a cause for concern as it is possible that the poor spend relatively high proportions of their incomes on goods subject to VAT. Thus the concept of zero VAT rate on some items has been introduced. Difference between VAT and CST Under the CST Act, the tax is collected at one stage of purchase or sale of goods. Therefore, the burden of the full tax bond is borne by only one dealer, either the first or the last dealer. However, under the VAT system, the tax burden would be shared by all the dealers from first to last. Then, such tax would be passed upon the final consumers. Under the CST Act, the tax is levied at a single point. Under the VAT system, the retailers are not subject to tax except for the retail tax. Under the CST Act, general and specific exemptions are granted on certain goods while VAT does not permit such exemptions. Under the CST law, concessional rates are provided on certain taxes. The VAT regime will do away with such concessions as it would provide the full credit on the tax that has been paid earlier. Under VAT law, first, the dealer pays tax on the sale or purchase of goods. The subsequent dealer pays tax on the portion of the value added upon such goods. Thus, the tax burden is shared equally by the last dealer. To illustrate the whole procedure of VAT, an example is as follows: At the first point of sale, the value of goods is Rs. 100. The tax on this is 12. 5%. Therefore, the net VAT would be 12. 5%. At the second change of sale, the sale value is Rs. 120 and the tax thereon is 15%. The tax that is to be paid at every point is 15%. The input tax is 15%. The dealer will get a credit for first change in sale of 2. 5%– i. e. 15% -12. 5%. Therefore, 2. 5% will be the net rate. At the third change of sale, the sale value is Rs. 150 and the tax on this is 18. 75%. At the last stage, the tax paid is 18. 75%. The Input Tax is 18. 75%. Dealer's get a credit for second change in sale? i. e. 18. 75% -15% = 3. 75%. Therefore, 3. 75% would be the net VAT. This means that VAT is paid in the last point tax under the sale tax regime. Who gains? State and Central governments gain in terms of revenue. VAT has in-built incentives for tax compliance – only by collecting taxes and remitting them to the government can a seller claim the offset that is due to him on his purchases. Everyone has an incentive to buy only from registered dealers – purchases from others will not provide the benefit of credit for the taxes paid at the time of purchase. This transparency and in-built incentive for compliance would increase revenues. Industry and trade gain from transparency and reduced need to interact with the tax personnel. For those who have been complying with taxes, VAT would be a boon that reduces the cost of the product to the consumer and boosts competitiveness. VAT would be major blow for tax evaders, both manufacturers who evade excise duty payments and traders who evade sales-tax. What'll be the tax burden? The overall tax burden will be rationalized as it'll be shared by all dealers, and prices, in general, will fall. Moreover, VAT will replace the existing system of inspection by a system of built-in self-assessment by traders and manufacturers. The tax structure will become simple and more transparent and tax compliance will improve significantly. It will also be simpler and offer easy computation and easy compliance. VAT will prevent cascading effect through input rebate and help avoid distortions in trade and economy by ensuring uniform tax rates. Who pays? All dealers registered under VAT and all dealers with an annual turnover of more than Rs 5 lakh will have to register. Dealers with turnovers less than Rs 5 lakh may register voluntarily. How to pay? VAT will be paid along with monthly returns. Credit will be given within the same month for entire VAT paid within the state on purchase of inputs and goods. Credit thus accumulated over any month will be utilized to deduct from the tax collected by the dealer during that month. If the tax credit exceeds the tax collected during a month on sale within the state, the excess credit will be carried forward to the next month. Which goods will be taxable under VAT? All goods except those specifically exempt. In fact, over 550 items will be covered under the new tax regime, of which 46 natural and unprocessed local products would be exempt from VAT. About 270 items, including drugs and medicines, all agricultural and industrial inputs, capital goods and declared goods would attract 4% VAT. But, following opposition from some states, it was decided that states would have option to either levy 4% or totally exempt food grains from VAT but it would be reviewed after one year. Three items – sugar, textile, tobacco – under additional excise duties will not be under VAT regime for one year but existing arrangement would continue. OTHER CONSIDERATIONS It is imperative that policy makers in considering adoption of VAT should be interested in the economy wide impact of this tax. Special emphasis is often placed on its effect on equity, prices and economic growth. This is particularly important because of the potential effects on consumption of certain commodities that have a direct or indirect effect on labour productivity. VAT effect on inflation In considering the introduction of VAT, countries are often concerned that it would cause an inflationary spiral. However there is no evidence to suggest that this is true. A survey of OECD countries that introduced VAT indicated that VAT had little or no effect on prices. In cases where there was an effect it was a one time effect that simply shifted the trend line of the consumer price index (CPI). To guard against any unforeseen price effects the authorities may consider a tighter monetary policy stance at the introduction of VAT. Distribution effects of VAT Value added tax is widely criticized as being regressive with respect to income that is its burden falls heavily on the poor than on the rich. This emanates from the fact that consumption as a share of income falls as income rises. Hence a uniform VAT rate falls heavily on the poor than the rich. This criticism is valid when VAT payments are expressed as a proportion of current income. However if, following the premise that welfare is demonstrated by the level of consumption rather than income, consumption is used as the denominator the impact of VAT would be proportional. A proportional burden would also be demonstrated if lifetime income rather than current income is used. A lifetime income concept considers the fact that many income recipients are only temporarily at lower income brackets as their earnings increase. In order to address the regressivity of VAT the following measures can be taken: ?The VAT itself can be used to differentiate taxation of consumer items that are consumed primarily by the poor such that they pay less or at zero rate or to tax luxury goods at a higher than standard rate. ?VAT exemptions may also be granted on goods and services that are consumed mostly by the poor. ?Equity concerns may also be addressed through other ways, outside the VAT system, such as other tax and spending instruments of government. This could be in the form of lower basic income tax rates on the poor or some pro-poor expenditures of government. The use of multiple rates of VAT has however been widely discouraged for various reasons. These include: ?The fact that sometimes it is almost impossible to differentiate between higher quality expensive products – e. g. food, consumed by the rich and ordinary products consumed by the poor. Thus any concessions extended may tend to benefit the rich much more than the poor. ?Increased costs of VAT administration as a differentiated rate structure brings with it problems of delineating products and interpreting the rules on which rate to use. ?significantly increased costs of tax compliance for small firms, which are sually unable to keep separate records/accounts for sales of differently taxed items. This results in the use of presumptive methods of determining the tax liability, which leads to more difficulties in monitoring the compliance. The higher compliance cost resultant from differentiation of VAT rates may also be regressive with respect to income since smaller firms w ith lower income tend to bear proportionately more of the burden than do larger firms. Exemptions refer to situations where output is not taxed but taxes paid on inputs are not recoverable. The rationale behind exemptions is to reduce negative distributional effects of tax through the effect on incomes. The effects of exemption may be as follows: ?falling of revenues – exemptions break the VAT chain. If exemptions are granted at prior to the final sale, it results in a loss of revenue since value added at the final stage escapes tax. ?Un-recovered taxation of some intermediate goods may lead to producers substituting away from such inputs thus distorting the input choices of the said producers. ?Exemptions may create incentives to â€Å"self supply† i. e. tax avoidance by vertical integration. Exemptions tend to feed on each other giving rise to a phenomenon called â€Å"exemption creep†. This arises from the fact that each exemption gives rise to pressures on further exemption. For example creating an exemption to reduce the tax burden on a particular commodity or goods may lead to increased pressure for exemption or zero rating of inputs used for the production of such a commodity. Based on the above, it is important that care is taken when introducing exemptions in order to avoid distortions in the production process as well as to minimize revenue loss resulting from such distortions. Given the fact that the primary purpose of VAT is to raise government revenue in an efficient manner and with as little distortions of economic activity as possible, distribution effects are perhaps better addressed by other forms of tax and government expenditure policies which can often be better targeted at these aims. VAT effect on economic growth Economic growth can be facilitated through investment by both government and the private sector. Savings by both parties are required in order to finance investment in a non-inflationary manner. Compared to other broadly based taxes such as income tax VAT is neutral with respect to choices on whether to consume now or save for future consumption. Although VAT reduces the absolute return on saving it does not reduce the net rate of return on saving. Income tax reduces the net rate of return as both the amount saved as well as the return on that saving are subject to tax. In this regard VAT may be said to be a superior tax in promoting economic growth than income tax. Since VAT does not influence investment decisions on firms, by increasing their costs, its effects on investment can be said to be neutral. Features of VAT 1. Rate of Tax VAT proposes to impose two types of rate of tax mainly: a. 4% on declared goods or the goods commonly used. b. 10-12% on goods called Revenue Neutral Rates (RNR). There would be no fall in such remaining goods. c. Two special rates will be imposed– 1% on silver or gold and 20% on liquor. Tax on petrol, diesel or aviation turbine fuel are proposed to be kept out from the VAT system as they would be continued to be taxed, as presently applicable by the CST Act. 2. Uniform Rates in the VAT system, certain commodities are exempted from tax. The taxable commodities are listed in the respective schedule with the rates. VAT proposes to keep these rates uniform in all the states so the goods sold or purchased across the country would suffer the same tax rate. Discretion has been given to the states when it comes to finalizing the RNR along with the restrictions. This rate must not be less than 10%. This will ensure By doing this that there will be level playing fields to avoid the trade diversion in connection with the different states, particularly in neighboring states 3. No concession to new industries Tax Concessions to new industries is done away with in the new VAT system. This was done as it creates discrepancy in investment decision. Under the new VAT system, the tax would be fair and equitable to all. 4. Adjustment of the tax paid on the goods purchased from the tax payable on the goods of sale All the tax, paid on the goods purchased within the state, would be adjusted against the tax, payable on the sale, whether within the state or in the course of interstate. In case of export, the tax, paid on purchase outside India, would be refunded. In case of the branch transfer or consignment of sale outside the state, no refund would be provided. 5. Collection of tax by seller/dealer at each stage. The seller/dealer would collect the tax on the full price of the goods sold and shows separately in the sell invoice issued by him 6. VAT is not cascading or additive though the tax on the goods sold is collected at each stage, it is not cascading or additive because the net effect would be as follows: – the tax, previously paid on the sale of goods, would be fully adjusted. It will be like levying tax on goods, sold in the last state or at retail stage. What's the biggest advantage? The biggest benefit of VAT is that it could unite India into a large common market. This will translate to better business policy. Companies can start optimizing purely on logistics of their operations, and not on based on tax-minimization. Lorries need not wait at check-points for days; they can zoom down the highways to their destinations. Reduced transit times and lower inventory levels will boost corporate earnings. Following are the some more advantage of VAT: – 1. Simplification Under the CST Act, there are 8 types of tax rates- 1%, 2%, 4%, 8%, 10%, 12%, 20% and 25%. However, under the present VAT system, there would only be 2 types of taxes 4% on declared goods and 10-12% on RNR. This will eliminate any disputes that relate to rates of tax and classification of goods as this is the most usual cause of litigation. It also helps to determine the relevant stage of the tax. This is necessary as the CST Act stipulates that the tax levies at the first stage or the last stage differ. Consequently, the question of which stage of tax it falls under becomes another reason for litigation. Under the VAT system, tax would be levied at each stage of the goods of sale or purchase. . Adjustment of tax paid on purchased goods Under the present system, the tax paid on the manufactured goods would be adjusted against the tax payable on the manufactured goods. Such adjustment is conditional as such goods must either be manufactured or sold. VAT is free from such conditions. 3. Further such adjustment of the purchased goods would depend on the amount of tax that is payable. VAT would not have such restrictions. CST would not have the provisions on refund or carry over upon such goods except in case of export goods or goods, manufactured out of the country or sale to registered dealer. Similarly, on interstate sale on tax-paid goods, no refund would be admissible. 4. Transparency The tax that is levied at the first stage on the goods or sale or purchase is not transparent. This is because the amount of tax, which the goods have suffered, is not known at the subsequent stage. In the VAT system, the amount of tax would be known at each and every stage of goods of sale or purchase. 5. Fair and Equitable VAT introduces the uniform tax rates across the state so that unfair advantages cannot be taken while levying the tax. 6. Procedure of simplification Procedures, relating to filing of returns, payment of tax, furnishing declaration and assessment are simplified under the VAT system so as to minimize any interface between the tax payer and the tax collector. 7. Minimize the Discretion the VAT system proposes to minimize the discretion with the assessing officer so that every person is treated alike. For example, there would be no discretion involved in the imposition of penalty, late filing of returns, non-filing of returns, late payment of tax or non payment of tax or in case of tax evasion. Such system would be free from all these harassment 8. Computerization the VAT proposes computerization which would focus on the tax evaders by generating Exception Report. In a large number of cases, no processing or scrutiny of returns would be required as it would free the tax compliant dealers from all the harassment which is so much a part of assessment. The management information system, which would form a part of integral computerization, would make the tax department more efficient and responsive. Value Added Tax IN Maharashtra Quick Flash Back Sales tax was first introduced in India in the then Bombay Province as early as March 1938 where a tax was imposed on sale of tobacco within certain urban and suburban areas. In the year 1946, a general sales tax was introduced levying sales tax at the last stage of sale of goods. The Bombay Sales Tax Act, 1959 introduced in 1959 underwent many changes thereafter and in July 1981, first point tax was introduced wherein goods were classified into three main schedules, broadly covering tax free goods, intermediate products and finished goods. The BST Act was repealed and Maharashtra Value Added Tax Act, 2002 came into force w. e. f. 1st April, 2005 to usher in the progressive value added tax system in place of the old sales tax system. VAT is a progressive and transparent system of taxation which eliminates the cascading impact of multiple taxation through a multipoint taxation and set-off principle. It promotes transparency, compliance and equity and therefore, is both dealer friendly and consumer friendly. VAT being a multi point tax, envisages an increase in the number of dealers and is based on the concept of self-assessment and self-compliance. It is therefore, inevitable that the Sales Tax Department transforms itself into a dealer friendly, focused and dynamic department to cater to the ever increasing expectations of both the Government and the Trade & Industry. Sales Tax Department has taken up the challenge to transform their selves and be available for assisting the dealers in complying with the provisions of the law. They are in the process of installing a state-wide networked IT system to computerise entire tax administration and hope to provide online service to the dealers in due course. They are also realigning their organisational structure to meet the challenges of the new system and stakeholders' expectations. Part1 – Introduction Background Maharashtra is one of the 21 States which have introduced the Value Added Tax (VAT) system of taxation from 1st April 2005. With the introduction of VAT, the Sales Tax Department has moved to a globally recognized sales taxation system that has been adopted by more than 130 countries. The design of Maharashtra State VAT is generally guided by the best international practices with regard to legal framework, as well as operating procedures. Another key factor in preparation of the design of State level VAT is the national consensus on certain issues. The consensus has been arrived at through the discussions in the Empowered Committee of State Finance Ministers on implementation of State level VAT. On 1st April 2005, VAT replaced the single point sales tax. Single point sales tax had a number of disadvantages, primarily that of double taxation. VAT is a modern and progressive taxation system that avoids double taxation. In addition to offering the possibility of a set-off of tax paid on purchases, VAT has other advantages for both business and government. It eliminates cascading impact of double taxation and promotes economic efficiency. It is primarily a self-policing, self-assessment system with more trust put on dealers. It provides the potential for a stronger manufacturing base and more competitive export pricing. It is invoice based, and as a result it offers a better financialsystem with less scope for error. It has an improved control, mechanism resulting in better compliance. It widens the, tax base and promotes equity. VAT in Maharashtra is levied under a legislation known as the Maharashtra Value Added Tax Act (MVAT Act), supported by Maharashtra Value Added Tax Rules (MVAT Rules). VAT is levied on sale of goods including intangible goods. The meaning of â€Å"goods† for VAT purposes â€Å"Goods† means every kind of moveable property including goods of incorporeal and intangible nature but there are some exclusion, such as newspapers, actionable claims, money, shares and securities and lottery tickets. Businesses engaged in. the buying and selling of goods within the scope of the VAT law are referred to as dealers. The meaning of ‘sale' for VAT purposes A transaction of sale can be a: normal sale of goods; sale of goods under hire-purchase system; eemed sale of goods used I supplied in the course of execution of works contract; deemed sale of goods given on lease. The rate of tax applicable to the goods sold under various classes of sales is uniform. However, in respect of normal sales of goods and deemed sales of goods under works contract and specified deemed sale of goods given on lease, the Act provides for an optional method for dischar ging tax liability by way of composition. Being so, the tax liability has to be determined with reference to the option exercised by the dealer for discharging tax liability. Businesses covered by VAT The VAT system embraces all businesses in the production and supply chain, from manufacture through to retail. VAT is collected at each stage in the chain when value is added to goods. 1t applies to al1 businesses, including importers, exporters, manufacturers, distributors, wholesalers, retailers, works contractors and lessors. Part 2 – Registration under VAT Rules for registration If a dealer's annual turnover exceeds the below mentioned threshold, then it must register with the local office of the Sales Tax Department. All Figures in Rs. Category Annual Turnover of Sales Turnover of sales or purchase of taxable goods not less than Fees payable on registration Importer 1,00,000 10,000 100 Others 5,00,000 10,000 100 If the dealer's turnover is less than the above threshold, then they are not liable to collect and pay VAT. However, if a dealer wishes to avail the benefits of being a registered dealer, then they may apply for voluntary registration by paying a fee of Rs. 5,000/ -. Benefits of being a registered dealer As a registered dealer, they are entitled to: ollect VAT on the sales; claim set-off of tax (input tax credit) paid on purchases; Issue tax invoices and, be competitive. Effective date of registration The effective date of registration, that is, the date front which a dealer may charge VAT on sales; will depend on the date they first become liable to pay VAT. This date will be determined as follows: a) New businesses: If a dealer is not registered because their annual turnover is less tha n the threshold; their liability to account for VAT starts from the date they cross the threshold. ) Existing businesses: If a dealer took over an existing business that is registered for VAT, then they will be liable to pay tax on sales from the date they took over the business. c) Voluntary registration: If a dealer is registered on a voluntary basis, then he will be liable to account for VAT from the date shown on the certificate of registration. d) Late registration: If a dealer's turnover has exceeded the appropriate threshold but they have applied late for registration, then he can charge VAT on his sales only after they are registered, i. e. from the date shown on the certificate of registration. Further, having crossed the threshold, it is an offence to be engaged in business as a dealer without a certificate of registration Certificate of registration A dealer should prominently display the certificate and hologram, or a copy of the certificate and hologram, at each place w here they carry can on their business. If a dealer has more than one place of business, then Sales Tax Office will provide them, upon their request, one copy of the certificate of registration and hologram for each additional place of business. If a dealer loses his / her certificate of registration or hologram, or it is accidentally destroyed or defaced, then they may obtain a duplicate copy of the certificate of hologram from their sales tax office. The certificate of registration and hologram is personal to the dealer to whom it is issued and is non-transferable. Changes to business circumstances If, following dealer register, there are any amendments to the details they can be reported while applying for registration, it must done within 60 days of the change, inform us in writing. Where the amendment involves a: change in the name of the business; hange in the constitution of the business without dissolution of the firm; change in the trustees of a Trust; change in the guardianship of a ward; change in the Karta of a Hindu Undivided Family; conversion of Private limited Company to a Public limited Company; change in the place of business; addition of new place of business; formation of a partnership with regard to the business, an application made by a dealer for insolvency or liquidation of their business; an application made against dealer's business for insolvency or liquidation; opening or closing of a bank account; A dealer will not need to make a fresh application for registration. However, the communication to the Registering Authority concerned should be made within sixty days of the change or occurrence of the event. Cancellation of registration A dealer will be liable to pay VAT while their registration is effective. If however, their turnover falls below the threshold, he may choose to apply for cancellation of his registration. However, he should continue to collect and pay VAT in the normal way until his registration is formally cancelled. Alternatively, they may be allowed the registration to continue. If a dealer: discontinue the business; dispose of or sell or transfer the business; A dealer must inform the Sales Tax Department within 30 days of the event. In case of disposal or sale of business, their successor will need to apply for a fresh registration certificate. For cancellation of registration a dealer should submit form 103 which is available with the local sales tax office. It can also be downloaded from the website www. vat. maharashtra. gov. in If the Sales Tax Department cancels the dealer's registration, they must return the Certificate of Registration The cancellation of their certificate does not affect their liability to pay any tax, interest or penalties in respect of any period prior to the date of cancellation of their registration. The obligations of a registered dealer Following are the registration, which dealer's are obliged to: display prominently their certificate of registration and hologram in their place of business, and a copy of the certificate and hologram in each of the other places where they carry on their business; inform their sales tax office of any changes in the details previously reported to the sales tax office; collect VAT on all sales at appropriate rates; alculate the tax due and submit correct, complete and self consistent returns and pay the amount of tax due on or before the due dates; issue tax invoice / bill or cash memorandum to all customers; maintain adequate records and retain them for a period of five years from the end of the tax year to which they relate; extend co-operation to the officer s of the Sales Tax Department at dealer's business premises and provide all assistance to them to discharge their duties. Part 3 – Explaining VAT How VAT works When a dealer sell goods, the sale price is made up of two elements; the selling price of the goods and the tax on the sale. The tax is payable to the State Government. The tax payable on sales is to be calculated on the selling price. The tax paid on purchases supported by a, valid tax invoice is generally available as set-off (input, tax credit) while discharging the tax liability on sales. Example The following example shows how the VAT works through the chain from manufacturer to retailer. Company A buys iron ore and other consumables and manufactures stainless steel utensils; Partnership firm B buys the utensils in bulk from Company A and polishes them; shopkeeper C buys some of the utensils and purchases packing, material from vendor D, packages them and sells the packed utensils for the public. (The sale and purchase figures shown in the example are excluding tax) Particulars Amount (Rs. ) VAT @ 4% (Rs. ) Company A Cost of iron are and consumables 50,000 2000 Sales of unpolished stainless steel utensils 1,50,000 Value added 1,00,000 Company A is liable to pay VAT on Rs. 1,50,000/- @ 4% 000 Less Set Off (2000) Net VAT amount to pay with the Return (Note: Tax invoice issued by Company A will show sale price as Rs. 1,50,000/- tax as Rs. 6,000/-. Therefore, the total invoice value will be Rs. 1,56,000/-) 4000 Partnership B Purchases unpolished stainless steel utensils. 1,50,000 Sales polished stainless steel utensils 1,80,000 Value added 30,000 Partnership B is liable t o pay V AT on Rs. 1,80,000 at 4% 7,200 But can claim set off of tax paid on purchases (6,000) Net VAT amount to pay with the Return 1200 Shopkeeper C Purchases polished stainless steel utensils 1,80,000 Packing material 5,000 Total Purchases 1,85,000 Sales 2,25,000 Value added 40,000 Shopkeeper C is liable to pay V AT on Rs. 2,25,000 @ 4% 9,000 Set off of tax paid on purchases (Rs. 7,200 + Rs. 200 of packing material) 7,400 Net VAT amount to pay with the Return 1,600 Vendor D Tax paid costs Nil Sales 5,000 Value Added 5,000 Vendor D is liable to pay VAT on Rs. 5,000 @ 4% 200 The VAT due on the value added through the chain, i. e. , 4% on Rs. 2,25,000 is : 9,000 The State Government received the tax in stages. The payments of tax were as follows: Particulars Amount (Rs. ) Suppliers of Company A 2,000 Company A 4,000 Partnership B 1,200 Shopkeeper C 1,600 Vendor D 200 Total 9,000 Thus, through a chain of tax on sale price and set off on purchase price, the cascading impact of tax is totally eliminated. Since set-off of tax on purchases is given only on purchases from registered dealers where tax is collected separately, dealer's purchases from unregistered dealers, imports, inter-state purchases and purchases from registered dealers without separate tax collection are not entitled to set-off. In practice, the tax is finally borne by the ultimate consumer, who is not a registered dealer, in this case, people who buy utensils from the shopkeeper C. Rates of value added tax There are two main rates of VAT 4% and 12. 5%. The goods are grouped into five schedules as under: Schedule Rate of tax Illustrative Items A 0% Vegetables, milk, eggs, bread B 1% Precious metals and precious stones and their jewellery C 4% Raw materials, notified industrial inputs, notified information technology products and a few essential items D 20% and above Liquor, petrol, diesel etc E 12. 5% Other than items specified in schedules A, B, C & D. (The list is illustrative and not exhaustive. Please refer to the schedules for details) Difference between tax free goods and exempt sales It is sometimes confusing to have goods that are tax free and sales that are exempt. Both result in no VAT being charged, so what is the difference? Tax free goods do not attract tax at any stage of sale or in any type of transaction, whereas, exempted sales are certain types of transactions, viz. , export sales which are exempt from tax. Composition schemes Certain dealers may find it difficult to keep detailed records for claiming set-off. For such dealers, a simpler and optional method of accounting for VAT has been introduced. This method is the composition scheme. It may be noted that composition scheme is not meant to be a tax concession scheme but only a simplification of tax calculation and payment system. Tax payable by dealers opting for composition in lieu of VAT The following classes of dealers are eligible for option to pay tax under composition: Resellers selling at retail, i. e. , to consumers, Restaurants, eating houses, hotel (excluding hotels having gradation of ‘Four Star' and above), refreshment rooms, boarding establishments, clubs and caterers, Bakers, Dealers in second-hand passenger motor vehicles and Works contractors Dealers engaged in the business of providing mandap, pandal, shamiana. Accordingly, if the dealer has opted for payment of tax liability under composition, the tax liability has to be determined in terms of the guidelines given in the relevant Notification in this regard. Apart from the terms and conditions governing each of the composition schemes, the Notification explains the methodology for computation of turnover liable to tax and the rate of composition payable. A dealer can opt for the composition option at the beginning of the financial year and has to continue to be a composition dealer at least till the end of that financial year. If dealer wishes to switch, over to normal VAT, he can do so only at the beginning of the next financial year. However, a new dealer can opt for composition at the time of registration. In respect of works contract, the contractor can choose to discharge tax liability under composition option. Moreover, such an option can be exercised by the contractor on contract to contract basis. Part 4 – Calculating tax liability In, order to calculate how much tax a dealer has to pay, he must, first determine his turnover of sales and turnover of purchases. The second stage is to ascertain the amount of tax due for payment. Calculating turnover of sales and purchases The turnover of sales is the total of the amounts received or receivable (excluding VAT charged separately) in respect, of the sale of goods, less the amount refunded to a purchaser in respect of goods returned, within six months of the date of the sale. Similarly, the turnover of purchases is the total of the amounts paid or payable (excluding VAT charged separately) in respect of the purchase of goods less (the amounts repaid to dealer in respect of goods they return, within six months of the date of purchase. Credit notes and debit notes. If the sale price, or the purchase price, of any goods is varied and either a credit note or a debit note is issued, then the credit note or the debit note, as the case may be, should show separately, the tax and the price. be accounted for in the period in which the appropriate entries are made in their books of accounts. Special cases Auctioneers If dealer is an auctioneer, then they must include in their turnover, the price of the goods they auction for their principal Hotels There are special rules for hotels and other establishments that provide boarding and lodging for an inclusive amount. The rules provide a formula to enable them to calculate their turnover of sales for meals (food and beverages) which they provide. The supply of food in a restaurant also includes an element of service. But the full amount charged is the sale price for the purposes of calculating turnover and tax. Works contracts VAT applies only to the sale of goods. Supply of services is not liable to VAT. Works contracts are deemed sales where both, goods and services are provided in a transaction and cannot be separated. A works contract may involve the creation of immoveable property, e. g. a house, a factory or a bridge. Some other examples of works contracts are photography, repairs & maintenance etc. To calculate the amount a dealer should include it in their turnover of sales, so that they may deduct it from the total contract price, the costs of labour and service charges. amount paid to sub-contractors. charges for planning and designing, and any architect's fees. hiring charges for machinery and tools. cost of consumables, such as, water, gas and electricity. Dealer's administrative costs relating to labour and services and any other similar expenses. any profit element that relates to the supply of labour and services. Alternatively, in lieu of the deductions as above, a dealer may choose to discharge the liability arising on works contracts by referring to the table prescribed in the rules. If the dealer finds that it is too complicated to calculate the deductions, then they may opt for a composition scheme for any works contract. Sales and purchases not liable to tax under VAT The VAT law specifically excludes from value added tax all imports, exports and inter-state transactions. These transactions are covered by the CST Act. Similarly, transactions that take place outside Maharashtra are not within the scope of MVAT Act. Point of levy in certain cases Hire purchase Where there is a hire purchase agreement or an agreement for sale by installments, the date of the sale is deemed to be the date of the delivery of goods. This is despite the fact that legal ownership of the goods only passes to the buyer after payment of the final installment. If the hire-purchase agreement specifies the interest component then in calculating the sales price, dealer should disregard the interest component included in the agreement. Calculating the amount of VAT due on sales Dealer should also make some adjustments to the total turnover of sales to arrive at the amount on which tax is due. From the total sales one should deduct the total of exports and inter-State sales. the total of sales of goods that are tax free, and branch / consignment transfers to locations in Maharashtra as well as other States. the tax collected. To calculate the tax due, dealer should start allocating their turnover of sales in the return period (net of the above deductions) to the rates of tax they have been charged. They should also ensure that the correct tax rates are applied. The information should be readily available from their records. This gives the total of sales tax due. Calculating the turnover of purchases Records will provide the total figure, but they may not have paid VAT on all their purchases. They must now deduct the total value of imports from out of India. inter-State purchases. purchases of tax free goods. direct purchases from exempted units under the Package Scheme of Incentives. consignment transfers, and local purchased from unregistered dealers. local purchases from registered dealers not supported by tax invoice. The resulting figure represents purchases against tax invoices from registered dealers. Calculating the amount of set off due (VAT paid on purchases) This s the next stage of tax calculation. At this stage VAT is charged on total purchases. Dealer must, however, make some adjustments to this amount for, in certain cases, the full set off of the VAT paid on purchases is not available. Adjustments to tax available for set off If dealer's purchases include goods, used as fuel, or for the manufacture of any tax-free goods, or as packaging for tax-free goods, this go ods should be sold. Then a dealer must calculate the value of those items and deduct tax @ 4% of the corresponding purchase price from the amount otherwise available for set off. Not applicable to PSI dealers other than the New Package Scheme of Incentives for Tourism Projects, 1999 and also to manufacturers of tax-free sugar or fabrics covered by Entry A 45 and where such goods are sold in the course of export falling under section 5 of the CST Act, 1956). Similarly, if the goods are stock transferred by way of branch / consignment transfer to a place outside the State, deduct tax @ 4% (1 % in respect of goods covered by Schedule B) of the corresponding purchase price from the amount otherwise available for set off. Dealer must also make further adjustments as follows: – If they have been used any goods (other than capital assets) as part of a works contract for which they have been opted for payment composition @ 8% on the total contract value, they must also deduct 36% of the amount from the set off otherwise available (4% of purchase price in respect of construction contracts for which they have been opted for payment of composition @ 5% on total contract value). Where a dealer's sales are less than 50 % of their gross receipts, then they can claim set off only on those purchases of goods or packing materials effected in that year where the corresponding goods are sold within six months of the date of purchase or consigned within the said period to another State by way of stock transfers. In respect of office equipment, furniture or fixtures which have been treated as capital assets, a dealer should reduce set-off otherwise entitled by an amount equal to 4% of the purchase price. If a dealer is the retailer of liquor vendor and its actual sale prices are less than the Maximum Retail Price, there is a special formula for calculating the amount of the adjustment. Effectively this means that, if a dealer sells at 75% of the MRP then they can claim set off only to the extent of 75% of the tax paid. A dealer can not claim any set off for the tax paid on any purchases that remain unsold on the date when business discontinues. All this information should be available from their records, including tax invoices and bills or cash memorandum they have issued, and the tax invoices they have received. Set off not available There are various items on which set-off is not available such as, goods of incorporeal or intangible character other than those specified, passenger motor vehicles, motor spirits, crude oil, building material used for construction etc. Conditions for claiming set off A dealer can claim set off only for VAT paid on purchase if they have a valid tax invoice for that transaction and they had maintain account of purchases showing the specified details. Tax payable The amount of set-off admissible can be adjusted against tax payable. The amount of net tax payable is the total of sales tax collected on sales less the set-off available. Refund cases If the amount of set-off admissible during the period is more than the amount of tax payable, then dealer's return would reflect a balance refundable to the dealer. The amount of set-off can be more than the tax payable for a variety of reasons, such as Inputs are taxable at higher rate as compared with the rate of tax on output. Outputs are tax-free goods while inputs carry tax. Outputs are export sales. Outputs are CST sales which are taxable at the concessional rate of CST. Manufactured goods or trading goods are transferred to branches outside the State or are sent on consignment transfers. Apart from part of the admissible set-off which can remain unutilized, excess credit can be on account of: unutilised portion of tax deducted at source or refund payment order or ad-hoc payment made is more than tax payable. Whatever may be the reason for credit in excess of tax due and payable during a tax period, dealers are eligible to claim refund of such excess credit. For the purpose of granting refund, dealers have been classified under two categories viz. a) specified class of dealers and b) other dealers Refund to specified class of dealers Specified classes of dealers are : – Exporters exporting out of the country or dealers selling to an exporter against form H. A unit set-up in SEZ or STP or EHTP or a 100% EOU unit. These units have to be certified by the Commissioner of Sales Tax. An Entitlement Certificate holder availing of the benefit ofincentives under the Package Scheme of Incentives (PSI). Specified class of dealers and the dealers who have made a sale in the course of inter-State trade or commerce and in the return he has shown any amount to be refundable are eligible to claim refund in each of the returns filed by them. Full amount of excess credit can be claimed as refund due for the return period. The dealer eligible to claim refund has to file refund application in Form 501. The application has to be filed with the Refund Branch. The Refund Branch may ask for Bank Guarantee and any relevant information for checking correctness of refund claimed. Normally, refund would be granted within one month from the receipt of Bank Guarantee or within three months from the date of receipt of refund application in Form 501, or as the case may be, the date of receipt of the additional information, whichever is later. Refund to other dealers Other dealers are not eligible to get refund in each of the return filed. They are required to carry forward excess credit to the next return within the same financial year and claim refund of excess credit in the return for the period ending March. The dealer claiming refund in March return has to make refund application in Form 501. The application has to be filed with the Refund Section. Normally, refund would be granted within six months of the end of the year to which the return relates. However, refund would be granted within six months to the new dealer's at the end of the year succeeding the said year. Audit of refund claims The refund granted to dealer would be subject to audit by the Refund Audit Section. The audit may be taken up before granting the refund or after the refund is granted. Normally, refunds made against Bank Guarantee would be taken up for audit after the refund has been granted. During the course of the audit, the audit team will check dealer's eligibility to claim refund and the correctness of the amount of refund claimed by them. Interest on delayed refund No interest is payable on the refund due to a dealer as per returns filed by a dealer. However, if granting of refund is delayed beyond the above mentioned periods, dealer is eligible for interest for delayed payment. Simple interest at the rate of 6% per year would be payable for the period from the due date to the date of refund. Some tips for getting timely refund Dealer's claim of refund would be processed faster if: – They had filed the return with the Returns branch as per the prescribed time schedule. The return filed by the dealer's should be correct, complete and self-consistent. They should have claimed refund as per the appropriate periodicity. The amount of refund due to them should be computed correctly. Refund application in Form 501 is filed with the Refunds branch in time. They should have promptly furnished Bank Guarantee and other details when called for. They should keep ready all the documents and records for audit. They should file the return for a period for which they are required to file. Thus, if they are required to file a quarterly return, but they file a monthly return, then the refund would not be granted for the monthly return. In order to be eligible for refund, they would have to file a quarterly return. Part 5 – Filing a return and paying the tax VAT is a self-assessment system and dealer's are expected to make self assessment for a given tax period and declare their VAT liability by filing returns. The returns have to be filed in the prescribed form and by the specified dates. Further, they are also required to pay the tax due as per the return filed. In Maharashtra, return form is return-cum-chalan. As such, filing of returns along-with payment of tax on or before the due date at the notified bank would be considered as sufficient compliance. However, where any amount of tax including interest or penalty is due as per a fresh or revised return, then they should first pay such amount in Government Treasury and file the return in the local office of Sales Tax Department along with a self attested copy of the chalan. If no payment is due or a refund is claimed as per the return, they are also required to file the return in the local office of the Sales Tax Department. Return forms The return forms prescribed are as follows. Form No. To Be Used By 221 All VAT dealers other than dealers executing works contract, dealers engaged in leasing business, composition dealers (including dealers opting for composition only for part of the activity of the business), PSI dealers and notified Oil Companies. 222 All composition dealers whose entire turnover is under composition (excluding works contractors opting for composition and dealers opting for composition only for part of the activity of the business). 223 VA T dealers who are also in the business of executing works contracts, leasing and dealers opting for composition only for part of the activity of the business. 224 PSI dealers holding Entitlement Certificate (Transactions by PSI dealers relating to the business of executionof works contracts, leasing, frading and composition only for part of the activity of the business to be included in a separate return in Form 223). 25 Notified Oil Companies (Transactions by OIL Companies relating to the business of execution of works contracts, leasing and composition only for part of the activity of the business to be included in a separate return in Form 223). A dealer can refer to the instructions given in the form before filling the return. Please ensure that the return for a tax period c overs all the transactions of sales, purchases, branch transfers received, branch transfers made etc. Further, they must ensure that all the columns of the return are duly filled in and are clearly legible. If a particular column is not relevant, please do not leave it blank but mention† not applicable†. The return filed by them must be correct, complete and self-consistent. Time schedule for filing returns Periodicity of filing returns is as follows: – Retailers who have opted for composition should file six-monthly returns. Newly registered dealers should file quarterly returns until the end of the year in which they first register. All package scheme dealers should file quarterly returns. All other dealers should file returns as given below :- Dealers whose tax liability in the previous year was less than Rs. 1,OO,OOOj- (Rs. 1lakh) or whose entitlement for refund was less than Rs. 10,OO,OOOj- (Rs. 10lakh) should file six-monthly returns. Dealers whose tax liability in the previous year was more. than Rs. 10,00,000- (Rs. 10lakh) or whose entitlement for refund was more than Rs. l,00,00,000- (Rs1crore) should file monthly returns. All other dealers should file quarterly returns. Filing and payment dates for return-cum-chalan are as follows: Return Frequency Filing / Payment date Monthly 21 days from the end of the return period Quarterly 21 days from the end of the return period Six Monthly 21 days from the end of the return period Scrutiny of returns filed The return filed by the dealer should be correct, complete, and self-consistent in every respect. The Sales Tax Office will check the return to ensure that there are no obvious errors in consistencies or contradictions in calculations. If this check reveals discrepancies, then the dealer's will be advised and invited to submit a fresh return. The department will issue this defect notice within four months of receiving their return. Then they should file their fresh return within 30 days of the notice. If they fail to do so, it will be deemed not to have filed the return within the time allowed, and will so liable to a penalty charge. At the same time, as the department issues the defect notice, dealers will be sent a ‘show cause' notice, explaining that a penalty may be imposed. Offences relating to filing of returns and payment of tax The following are the offences liable for interest / penalty / prosecution etc. Short- payment / non- payment of tax due Failure to file returns Delay in filing returns Knowingly furnishing false returns Filing of incorrect or incomplete or inconsistent returns Consequences for filing a return, which is not correct, complete and self-consistent Each of the returns filed by them is checked to confirm that the same is correct, complete and self-consistent. In case the return is defective, a defect notice is issued by the Returns Branch pointing out the error or the omission. On receipt of the notice, it is required to file fresh return which is correct, complete and self-consistent and should also pay differential tax due, if any. The return filed by them in response to defect notice is termed as Fresh Return and the dealer should indicate so on the return in the space provided for the same. Fresh return rectifying the defects has to be filed within the time limit specified in the defect notice. Failure to comply with the notice would be construed as non-filing of return and consequently, a unilateral (ex-parte) assessment order would be passed. Failure to file a return If dealer's fails to file a return within the time allowed, then they are committing an offence and, in addition to any tax and interest that may be due, which is liable to a penalty. As no return has been filed by them, a unilateral assessment without giving them a notice will be made. This unilateral assessment order is non-appealable. However, they can get this assessment order cancelled only by filing the return and paying the tax and interest due as per the return. For this purpose they should file application in Form 304 and submit to Returns Branch. Paying the tax due All the dealer's or the person must file their return and should pay the tax due, in a bank that is authorized to accept the return. If they are required to file a revised return, and the tax due exceeds the amount which they had paid when submitted earlier form, then they should pay the balance amount which is due now. The bank will give them an acknowledgement of the receipt of their return and payment. If there is any doubt that where to file the return and pay the tax due, then can ask to their local sales tax office. Revised return Subsequent to filing the return, in case dealer notices any error or omission, then they can file a revised return before expiry of eight months from the end of the financial year to which the return relates or before a otice for assessment is served, whichever is earlier. Such return should be accompanied by payment of tax and interest, if any. In case the return filed by them is a revised return, then they should indicate it on the return form in the space provided for the same. The various types of returns and their description have been summarised as under: Type Of Return Descr iption Original The return filed by the dealer originally along with the payment in the bank. Fresh The return filed by the dealer after the department issues a defect notice. Revised The return filed by them to correct any error or omission. Filing of returns in special cases The first return for the newly registered dealer is for the period up to the end of the quarter containing the date of its registration. Example 1 The turnover exceeds the threshold on 1st November. Then they should apply for registration, which is granted on 30th November and the date of effect is 1st November. The first return is for the quarter ended 31st December covering the period 1st, April to 31st December; and the second return is for the quarter ending following 31st March. Example 2 If turnover exceeds the threshold on 1st November. But dealer apply late for registration i. e. on 10th December, and the registration is granted on l0th December, then the date of effect registration is 10th December i. e. , Date of application. The first return is due for the quarter ending on 31st December (covering. the period 10th December to 31st December).. Filing of return in case of cancellation of registration Dealer's registration may be cancelled if they discontinue, transfer or sell the business. They may also choose to cancel their registration if their turnover falls below the threshold limit. Example If dealer's file the returns quarterly and their, last return was for the quarter ending 30th September. If a dealer closes the business on 15th November, then their final return will be for, the period 1st October to 15th November. The return should be filed within one month, that is, before 15th December. Dealer under the Package Scheme of Incentives If dealer's hold a Certificate of Entitlement granting an exemption from payment of tax or deferment of payment of tax, it should be for the unit which is eligible for the incentives, file a quarterly return, in Form 224. They must continue to file quarterly return till the Certificate of Entitlement remains valid. When the validity of the Certificate of Entitlement ends, then dealer must file: – a quarterly return, in form 224, for the period from the first day of the quarter in which the event occurs to the date the Certificate of Entitlement ceases, and a quarterly return, in form 221 or 222 or 223 as the case may be, for the remainder of that financial year. For succeeding years, the period and frequency of the returns will be determined on the basis of the tax liability or entitlement for refund of the preceding financial year. Filing multiple returns Dealers are required to file a single return at its principal place of business for all its businesses or places of business. If they desire to file separate returns for separate places / divisions, then they must apply for Form 211 for permission to file multiple returns. Dealer should ensure that correct, complete and self-consistent returns are filed at all the locations in the State. Tax deduction at source by an employer in a works contract The works contractor is obliged to pay the tax on the works contracts executed by him. However, the employer i. e. he notified person who has engaged the works contractor is obliged to deduct tax at the specified rate from the amount payable to the works contractor, excluding the amount of tax, if any, separately charged or service tax levied by the contractor.. The tax amount so deducted and paid to the Government treasury IS considered as a payment made on behalf of the works contractor. The employer is required to d eposit this tax and issue a certificate of tax deduction at source in the prescribed format based on which the works contractor is allowed to take the credit of the same while discharging his tax liability. Part 6 – Records and accounts Keeping records Proper records are an essential part of effective management and control of their business. Dealers are required by law to keep a true and accurate account of the transactions effected by them. This will also help them to correctly quantify their tax liability or refunds, as the case may be. They should keep all their accounts, registers and documents relating to their stocks of goods, purchases, sales and deliveries of goods, at their place of business. If they wish to keep them at a different location they may do so, but only if they have the permission of the Commissioner of Sales Tax. Nature of records Normally, this department will not expect them to keep any special records for VAT purposes. However, the records that they do keep should have sufficient details to enable them to correctly calculate the amount of VAT due for payment and file their return. If Sales Tax Office happens to find that their records are not properly maintained, then they will issue a notice, informing dealers about what records they must keep. A dealer should maintain the following records: – to identify the nature and value of goods purchased and sold; distinguish between – local sales, interstate sales & exports. local purchases, interstate purchase & imports. ndicate value of – sale and purchase of tax free goods. sales exempted from tax. purchases from URD. rate-wise purchases & sales. local purchases from registered dealer with VAT shown separately. record payments for the purchases and sale of goods in cash book / bank book. include a summary of VAT paid separately on purchases, VAT charged on sales, VAT paid to the State treasury and VAT refundable / refunded to the dealers. contain adequate proof that goods have been exported or imported; be supported by invoices for all goods purchased, and copies of invoices, and bills or cash memoranda, issued for goods sold. Tax invoices and memoranda of sales or purchases As a registered dealer, they should issue a tax invoice when they sell goods to another registered dealer and charge VAT. For sales made to consumers and unregistered dealers, they must issue a tax invoice, or a bill or cash memorandum. However, if a dealer is a composition dealer other than a works contractor, they must issue a bill or cash memorandum only and not a tax invoice. Failure to issue a tax invoice or a bill or cash memorandum may result in a penalty. The tax invoice must contain: – he words ‘Tax invoice', printed in bold letters at the top or at a pro

Cheating in Sports Essay

Cheating occurs everywhere. Somebody right now in a classroom, baseball park, football field, basketball court, or a workplace is secretly cheating to be one step ahead of his competition at all times. Some say it is the nature of competition that arises these cheaters, but others believe it is the enormous amount of pressure that is put on these athletes. Although many current athletes secretly follow the cheating paths of Barry Bonds and Lance Armstrong to excel in their respective sports, they fail to realize the culture of cheating changes the way people look at the sport. Performance enhancing drugs are used by professional athletes to improve their efficiency. Performance enhancing drugs, or steroids, increases testosterone in the body and helps athletes recover from injuries quicker and most importantly it promotes muscle growth. Steroids quickly transforms these athletes to superstars who continually break records with relative ease. With the expectations of fans nowadays on these athletes, winning has become more important than being loyal to the game. Remember, this is their career that these athletes are putting in jeopardy but many forget that and look at the high risk high reward, with the high reward being the millions of dollars they will receive for being the top performer. The use of these steroids have become a major concern for the United States Anti Doping Agency because these athletes and trainers are always finding different ways to get passed the testing system. What convinces these athletes that cheating is fair? Is it the trainers who amaze these athletes by showing the freakish results they can achieve by using steroids? Are they intrigued by the millions of dollars a Most Valuable Player award surely will translate. Is it the will and determination to win every game? Some will cheat just to stop their rivals from achieving greatness. Arguably one of the greatest baseball players of all time Barry Bonds is one of the biggest cheaters in sports history. A major league baseball player for twenty one years for the Pittsburgh Pirates and mainly the San Francisco Giants, Bonds holds numerous records including Most home runs of all time, single season home run record, seven Most Valuable Player awards, four consecutive, and many more. Bonds started his career with the Pittsburgh Pirates where he was a slim speedy outfielder with moderate power. He single handedly led the Pirates to several deep playoff runs but he just could not get his team over the hump of winning the championship. In 1993 Bonds left the Pirates to join the Giants on at that time the highest paid contract in baseball. In San Francisco, he became one of the best sluggers in history. Each year fans expected him to be in the final voting for the Most Valuable Player award and Bonds did exactly that. Throughout his years it became noticeable how his body physique was drastically changing. Barry Bonds transformed from a moderate powerful batter combined with speed to steal bases into a bodybuilder body that took pleasure in abusing opposing star pitchers. Since 2003, Barry Bonds’ name has been a key figure in the BALCO scandal. Just like any athlete he denied that the use of performance enhancing drugs were the reason why he had such a career. In 2007, he was indicted because he allegedly lied under oath in court about his involvement with steroids. During this scandal there were many allegations that proved Bonds had failed drug tests back in 2001 and 2000 after having his most productive seasons. These paperwork showed that even his trainer at the time, Greg Anderson, was indicted by the grand jury for distributing anabolic steroids to many of his baseball clients. Even with all of this information, Barry Bonds denied and said the change of his body was not because of steroids but a strict diet and workout program. He was convicted on April 13, 2011 on the obstruction of justice charge for trying to avoid a question when asked under oath. Although his sentence did not include prison time, he lost every ounce of respect from h is beloved fans and his complete career now has an asterisk next to it. With the evolution of steroids in baseball it may be inevitable before every athlete is cheating. You may think if everyone used steroids the game would be more entertaining with more home runs and action packed games, but fail consider the health risks these drugs have. The use of these drugs are not accidental they are used to gain an advantage over the opponent. If every athlete was using drugs it would be natural for them to knowingly increase the dosage and potentially damage their bodies fatally. Easily the most dangerous cheater of all time goes to the cyclist by the name of Lance Armstrong. Mr. Armstrong is a cancer survivor and 7 time Tour de France winner. At age 25 he was diagnosed with cancer and had immediate surgery and chemotherapy to save his life. Doctors said that Lance Armstrong had less than a 40% chance of survival during this stage in his life. Despite all of this he remained focused on his secret doping to make a return to the sport of cycling and he did just that. Lance came back to win 5 more Tour De France titles and went down as the best cyclist of all time. For much of his career many doubted that Lance Armstrong could achieve all of this without the use of some type of performance enhancing drugs. Just like Barry Bonds, Lance Armstrong worked with a controversial trainer who was linked to distributing steroids. Armstrong continued to deny every single true allegation that was thrown at him by using the excuse that he had passed over 600 drug tests throughout his career. Then came the USADA investigation in 2011-2012 that accused him of not only using steroids but trafficking drugs based testimonies that were submitted by former teammates and friends. He was accused of putting pressure on his teammates to take steroids to make sure the team would win the Tour de France. Lance Armstrong turned out to be the biggest bully in sports history because he would sue every person that allegedly said he took performance enhancing drugs. He lied continuingly in court and took the money of these people who were speaking the truth. These people were his teammates and friends that were there for him when he had cancer. In January 2013 Lance Armstrong finally came clean and admitted to Oprah Winfrey in a television interview that he was guilty of using all the drugs he was accused of taking. The scariest part of the interview was when he said at the time he felt like there was nothing wrong with what he was doing because everybody else cheated also so it felt like fair game. After all these cruel years of lying, cheating, and tainted titles, Lance Armstrong has rightfully been banned from participating in sports. In conclusion, there is nobody out there that can stop these grown male and female athletes worldwide to stop cheating and play the game how its supposed to be played. There is no doubt, however, that all this increased cheating has tainted every sports’ reputation and all time records mean nothing now. The only solution that could combat the cheaters is to give out lifelong bans for positive cheating tests. Nowadays the only penalty these players receive is a lengthy suspension, but by the time these athletes have been caught the outcome of the games and records have been broken.

IELTS Essay On Fast Food

Modern habits and lifestyles demand that we achieve many more goals and targets every day. Our iPhone, tablet, GPS and laptop enable us to communicate instantly, get instant answers and have access to instant information. We live very fast lives and many of us want this to extend to our eating habits. Fast food allows us to eat ‘tasty’, economic, convenient meals in a very short time. This is a vexing problem for health professionals and governments globally because, despite advances in scientific research, which tells us how bad a poor diet is for our health, the incidence of obesity is reaching epidemic levels in parts of the world, such as America, Europe and even parts of Asia, and much of it is due to an increased consumption of fast food.Disregard for the advice of health professionals is a malaise that can be directly linked with our modern world and its stressfully quick lifestyle and the highly successful, perhaps too successful, marketing and production of high fat, high sugar, low-nutrient food.What can a government do? They can manage their system of taxation to encourage the provision of healthy cafes, restaurants and fast food outlets. Conversely they can ‘punish’ unhealthy fast food companies with heavier taxation. They can also change the law with regard to the amount of sugar and fat that is allowed in prepared foods.With a determined and sustained campaign to improve people’s awareness and understanding of the dangers of fast food, authorities might do much to ameliorate the situation. However longterm and long-lasting dietary change would need to be part of a wider campaign to promote not just ‘slow' healthy food but a slower pace of life generally.

Improving Communication for People with Learning Disabilitie

learning zone CONTINUING PROFESSIONAL DEVELOPMENT Page 58 Improving communication for people with learning disabilities Page 66 Learning disabilities multiple choice questionnaire Page 67 Read Annette Martyn’s practice profile on type 2 diabetes Page 68 Guidelines on how to write a practice profile Improving communication for people with learning disabilities NS336 Godsell M, Scarborough K (2006) Improving communication for people with learning disabilities. Nursing Standard. 20, 30, 58-65. Date of acceptance: February 6 2006. Summary Patients with learning disabilities have higher healthcare risks than the general population. Similar essay: Collate Information About an Individual's Communication and the Support ProvidedHealth professionals need to develop skills that enable them to communicate effectively with this patient group. Identifying barriers to communication is the first step to reducing or removing them. Suggested strategies to improve healthcare access for patients with learning disabilities include: developing individualised health action plans, simplifying communication styles and providing accessible facilities and tailored resources. learning activities you should be able to: Understand the impact of communication on interaction between healthcare providers and patients with learning disabilities.Describe the relationship between communication and the health inequalities experienced by people with learning disabilities. Identify strategies to improve communication between health providers and patients with learning disabilities. Authors Matthew Godsell and Kim Scarborough are senior lecture rs, Faculty of Health and Social Care, University of the West of England, Bristol. Email: Matthew. [email  protected] ac. uk Introduction Learning disability is not a diagnosis but a term used to describe people with a wide range of strengths and needs.Eighty per cent of children and 60 per cent of adults with learning disabilities live with their families (Gravestock and Bouras 1997), and many people with learning disabilities exceed the expectations of families and professionals in their capacity to learn new skills and develop their talents (NHS Executive 1999). The term ‘learning disability’ says little about an individual’s strengths and needs but it does incorporate three elements that appear in most definitions (Box 1). Emerson et al (2001) state that the number of people with learning disabilities in the UK has not been determined.They estimate that in the UK there could be as many as 350,000 people with severe learning disabilities (intelligence quotie nt (IQ) 50). This means that 2 per cent of patients are likely to have a learning disability (NHS Executive 1999). The ways in which people with learning disabilities are described have changed. Terminology and related facts are listed in Box 2. NURSING STANDARD Keywords Communication; Learning disabilities nursing: attitudes These keywords are based on the subject headings from the British Nursing Index. This article has been subject to double-blind review.For related articles and author guidelines visit our online archive at www. nursing-standard. co. uk and search using the keywords. Aims and intended learning outcomes The aim of this article is to explore the impact of communication on health care for people with learning disabilities. The article discusses how cognition and communication influence interactions between healthcare providers and patients. It also examines how poor communication can contribute to health inequalities that separate people with learning disabilities f rom the rest of the population.The article explores communication strategies that can overcome or reduce barriers to effective health care. After reading this article and completing the 58 april 5 :: vol 20 no 30 :: 2006 Time out 1 Based on a figure of 2 per cent of patients having learning disabilities, it is likely that 40 per 2,000 patients registered with GP services are likely to have learning disabilities. How many patients with learning disabilities are you aware of in your practice area? List some of the reasons that might prevent people with learning disabilities from accessing local health services. Health inequalitiesAlthough people with learning disabilities are living longer, the gap that separates the health status of people with learning disabilities and the general population has increased. Cohen (2001) asserted that gross inequalities in health are politically, socially and economically unacceptable. An investigation into health inequalities by the Disability Rights Commission (Nocon 2004) found that people with learning disabilities have: An increased risk of early death compared with the rest of the population; mortality rates are particularly high for those with more severe impairments.A greater variety of healthcare needs. Many needs that are not met. High rates of unrecognised or poorly managed medical conditions including: hypertension, obesity, heart disease, abdominal pain, respiratory disease, cancer, gastrointestinal disorders, diabetes, chronic urinary tract infections, oral disease, musculoskeletal conditions, osteoporosis, thyroid disease, and visual and hearing impairments.A briefing paper produced by the NHS Service Delivery and Organisation (SDO) Research and Development Programme (NHS SDO 2004) identified barriers to appropriate and timely BOX 1 Definition of a learning disability A person with learning disabilities has: Significant reduction in the ability to understand new or complex information. Reduced ability to cope inde pendently. Impairment starting in childhood that will have a lasting effect on development. (DH 2001) access to health care within and outside services.Many people with learning disabilities find that identifying their healthcare needs is a major challenge. Proactive strategies are required to encourage people to access the full range of services that are available. Some people with learning disabilities have said that negative and unhelpful attitudes from healthcare workers have prevented them from seeking medical help (Bristol and District People First 2003). Support and encouragement are required by carers, allies and friends before people with these concerns are ready to engage with services again.People are more likely to trust service providers when they are convinced that services and practitioners have responded to their needs by improving communication skills and producing information in an accessible format. People with learning disabilities have the same right to access m ainstream services as the rest of the population (Department of Health (DH) 2001). However, mainstream services have been slow to develop the capacity and skills to meet their needs.In the document Valuing People (DH 2001) it was acknowledged that the wider NHS had failed to consider the needs of people with learning disabilities and that overcoming this source of inequality was the most important issue for the NHS to address for this patient BOX 2 Terminology and facts related to learning disabilities ‘Mental handicap’ was a term used to describe people with learning disabilities. It is no longer used in the UK. ‘Mental retardation’ is a term used internationally, however, it is not an accepted term in the UK and some may find this term offensive. Learning difficulty’ is the term used in education to define individuals who have specific learning needs, for example, dyslexia. Some people who are identified as having learning difficulty by education s ervices may also be considered to have a learning disability, but this is not necessarily the case. ‘Mild’, ‘moderate’, ‘severe’ and ‘profound’ are terms to describe different degrees of disability (Figure 1). A person with mild learning disabilities might communicate effectively, learn, live and work with little support.However, a person with profound learning disabilities will require support with activities of daily living, for example, communication, dressing, feeding, washing and mobility. A diagnosis of ‘mental illness’ is not the same as having a learning disability, but people with learning disabilities may have mental health issues as well. Not everyone with learning disabilities requires a social worker or a community nurse. People with learning disabilities may have multiple diagnoses resulting in complex health needs. People with the most profound physical or sensory impairments do not always have the most profound cognitive impairments.NURSING STANDARD april 5 :: vol 20 no 30 :: 2006 59 learning zone nursing attitudes group. The briefing paper produced by the NHS SDO (2004) provided key action points for removing barriers and improving access to health care, which included: Using specialist learning disability teams to aid adaptation of mainstream services to meet the needs of patients with learning disabilities. Developing strategies for health education and health checks for people with learning disabilities that promote timely access to health care.Families and paid carers have an important role in helping people with learning disabilities to access health care. Some people will need assistance to recognise mental health problems and to identify gradual changes in health. Time out 2 Make a list of the ways that you communicate with patients about their health, for example, through appointments and telephone calls. Take three examples from your list and consider reasons why communi cation with a person with learning disabilities might be difficult.Give an example of effective communication between a practitioner and a person with learning disabilities. Policies should address the use of technology to support communication, and the development and dissemination of accessible information. Jones (2003) suggests that managers and commissioners of services should liaise with health, social care and education agencies to ensure consistency in communication policies throughout the lives of people with learning disabilities. Communication can be broadly defined as the exchange of information between a sender and a receiver (Figure 2).Where a person has learning disabilities they may be communicating with an intention to attract a communication partner and commence a two-way dialogue. However, for some people with profound learning disabilities sending a message might be a response to their body and feelings. Their level of cognition might be such that they are unaware of possible communication partners and of how to take the communication further. This is called pre-intentional communication, in which the individual says or does things without intending to affect those around them.It is important to remember that everyone communicates and that the role of communicator and communication partner swaps from one person to the other so that a conversation can develop. The challenge for health professionals is to develop skills that enable them to interpret the messages they receive and make the messages they send understandable. Communication is not only about verbal communication; it is also about nonverbal communication, for example, the use of body language, words and pictures. CommunicationRecommendations have been made to improve communication and access to health services for people with learning disabilities. Jones (2003) states that services supporting people from birth to older age should develop communication policies. FIGURE 1 Estimated pe rcentage of people with learning disabilities according to level of severity Mild Moderate 12% Severe Profound 80% 7% 1% Augmentative and alternative communication systems Systems of communication, such as sign language, symbols and eye pointing, are known as augmentative and alternative communication systems (AACs).AACs can be used to enhance or replace customary pathways, such as speech or writing. The use of photographs of everyday objects, picture boards, line drawing and real objects are good ways to enhance communication with people with learning disabilities (American Speech-Language-Hearing Association (ASHA) 2005). You do not need to attend specialist training to be able to use AACs such as these. More formal AACs, such as Makaton (a form of sign language for people who have learning disabilities that uses keywords to enhance understanding), require preparation but learning a basic vocabulary does not require extensive training.Cognition and communication (Winterhalder 1997 ) Understanding complex information People with learning disabilities have a reduced ability to NURSING STANDARD 60 april 5 :: vol 20 no 30 :: 2006 understand new or complex information (DH 2001), and those who experience difficulties when processing information may find it hard to learn new skills. Intelligence can be quantified as a figure related to an individual’s IQ. However, it might be more useful to think about intelligence in relation to cognitive processes.Smith and Mackie (2000) describe cognitive processes as: ‘†¦the way in which our memories, perceptions, thoughts, emotions and motives guide our understanding of the world and our actions. ’ Intelligence exerts a powerful influence over the ability to process information, the capacity to learn new skills and to adapt knowledge to different situations. Intelligence is an attribute that can guide our understanding of the world, but it is not fixed or static. Teaching and learning strategies can be used to stimulate cognitive processes so that people can approach information, or potentially confusing situations, with more confidence.Similarly, complicated tasks and information can be broken down into small, simple steps so that people can approach them in stages. Attempting to understand another person’s cognitive processes can help practitioners to develop a more empathetic and person-centred approach to care, and can provide an incentive to develop the teaching and learning strategies that are best suited to the individual needs of patients. Coping independently People with learning disabilities may have a reduced ability to cope independently (DH 2001). Independence is defined according to levels of social functioning.Assessment of a patient’s strengths and needs in social functioning is a fundamental stage in developing planned care that is familiar to practitioners from all branches of nursing. Making an accurate assessment of social functioning provides val uable information about the range of activities that a person can undertake on his or her own as well as those activities where a person requires support. Some people with learning disabilities may require assistance with tasks such as washing and dressing, and many need help to have their mode of communication understood.Learning disability and development Learning disability starts before adulthood, affects people of all ages and has a lasting effect on development (DH 2001). A majority of younger people with learning disabilities are living in the community with their parents or carers. Older people with learning disabilities also live in the community but they may have periods of institutional care. Some people will have frequent contact with health services and others have irregular contact. People with learning disabilities are not a homogeneous group. Their perceptions of nurses, NURSING STANDARDFIGURE 2 A model for communication Person communicating: we take turns in this ro le of sender of information. Depending on the person’s cognitive ability, this may be intentional or pre-intentional communication Communication barriers: can be present in the environment as well as being caused by the communicator and communication partner Communication partner: we take turns in this role of the person who receives the information sent, makes sense of it and responds appropriately doctors, health centres, clinics and hospitals will have been shaped by their formative experiences with staff and services.Providing encouragement for people with learning disabilities to attend health checks and to make use of healthcare services can involve changing their perceptions of health professionals. Some people with learning disabilities have not received the treatment they need because they are reluctant to engage with services where they have had bad experiences in the past. To encourage people with learning disabilities to make effective use of healthcare services t hroughout their lives, practitioners need to use their communication skills to initiate and maintain positive relationships. Time out 3Think about the last time you communicated with a person with learning disabilities, or someone who has communication difficulties. Refer to the list you made in Time out 2 about the communication systems you use in your workplace. What are the main barriers to communicating about health with a person who has learning disabilities? How do you remove or reduce barriers to communication? Which environmental factors impede communication? Identify any barriers that you had not previously considered. april 5 :: vol 20 no 30 :: 2006 61 learning zone nursing attitudes Barriers to communicationThere are barriers to communication which can be identified in relation to the person with learning disabilities, the health professional and the environment (Box 3). When barriers have been identified, health professionals can start to think about ways of reducing or removing them. Health professionals exchange information by using terminology that reflects their specialised knowledge. Patients and other people who are not involved in the day-to-day delivery of health care BOX 3 Barriers to communication The person with learning disabilities may: Have limited understanding.Have limited vocabulary or difficulty speaking. Have sensory impairments that limit ability to hear requests or instructions. Have poor understanding of health and healthy living. Be scared of people in uniforms. Be stressed because of illness. Not like new places. Have difficulty waiting and may not understand the concept of time or queuing. Have limited literacy and numeracy skills to read health advice and information, for example, instructions, letters, dosages. Expect contact with nurses to be unpleasant because of previous experiences. The nurse may: Be rushed because of heavy workload.Have biases and assumptions about people with learning disabilities. Have poor listeni ng and attending skills. Be unable to understand augmentative and alternative communication systems. Have limited knowledge of the individual. Have insufficient time to develop a good relationship with the individual or carer. Not use visual aids to support understanding. Use technical jargon and/or long words. Provide written information without thinking of the patient’s ability to read it. Provide information about the next appointment in a way the patient will not understand or remember.The environment may: Be crowded. Busy. Uncomfortable. Have strange smells and noises. Bring back bad memories. Have limited physical access, for example, no hoists. Include unhelpful people. Have poor signage, relying on literacy skills and good sensory abilities. Have no area to sit quietly with limited sensory stimulation while waiting. Be filled with machines and instruments that a person with learning disabilities may not understand. may find it difficult to comprehend the terms and ide as they encounter in healthcare settings. They can find it hard to follow advice or instructions.This could result in patients making inappropriate decisions or exposing themselves to unnecessary risks. For example, patients with learning disabilities who take their own medication may be at risk of overdosing or taking an ineffectual dose, particularly if the route and dosage of a newly prescribed medicine has not been explained clearly and/or recorded in an accessible format. Time out 4 Consider the list of potential barriers to communication and categorise them according to: Barriers that have been addressed for patients with learning disabilities using the services you work in.Barriers that can be remedied quickly. Barriers that need planning to be reduced or removed. Barriers that require financial investment to be reduced or overcome. Discuss this list with your colleagues. Identify strategies for removing barriers and improving communication. Good practice in communication In South Warwickshire, health passports have been developed for people with learning disabilities (Leamington Spa Today 2005). These provide detailed information about an individual’s health, strengths and needs so that practitioners can provide patient-centred care.They are used to improve communication across a range of healthcare providers. Having an alert system incorporated into patient notes which provides individual communication needs could be beneficial, especially where staff do not know individual patients. Health practitioners may use and be involved in developing health action plans. These are plans specific to individuals and are developed to meet their access needs. Health action plans are a way of overcoming some of the barriers to high quality health care (DH 2001).Plans are produced by a group of people including the patient. They encourage the development of a shared understanding about an individual’s health needs. Where training in health action plann ing has been provided for GP surgeries, improvements have been shown in the health of patients with learning disabilities (Smith et al 2004). There are benefits to having a lead person to deal with learning disability issues. In primary healthcare services, a lead person takes an interest in learning disability issues, collates information, NURSING STANDARD 62 april 5 :: vol 20 no 30 :: 2006 ives support and advice to health staff and develops links with specialist services for people with learning disabilities and other agencies (NHS Executive 1999). Time out 5 Does your organisation have a lead person who is involved in initiatives such as joint communication policies and the development and sharing of accessible health information? If yes, find out how he or she is supporting your team to develop skills in communicating with people who have learning disabilities. If no, how might developing this role benefit your team and improve access to health care for patients with learning d isabilities?To improve communication with people with learning disabilities, more time should be allocated to appointments so that there is more time for them to express themselves and understand any information they have received (DH 1999). This is particularly the case if AACs are being used. Reception staff are often aware of people who have difficulties using services. Supporting these key staff to develop effective communication skills and flexibility can improve access to health services (NHS Executive 1999).For example, if staff in reception are aware that someone finds it difficult to wait in a queue, they may offer that person the first appointment. Several resources have been developed by trusts to improve communication. Some examples of these include: Hambleton and Richmondshire Primary Care Trust (PCT), in partnership with Mencap, has developed an accessible ‘Choose and Book’ guide for hospital appointments that uses a combination of pictures and words to ex plain how patients can make choices about hospitals and appointments.Bristol South West PCT, as part of its ‘Expert Patient Programme’, has developed plans that help prepare people with learning disabilities for a visit to the doctor. The Health Facilitation Team at Gloucestershire Partnership NHS Trust (2004) has produced a ‘traffic light assessment’ that conveys information about individuals on admission to hospital. This ensures that important information is clearly communicated to health professionals. Camden PCT (2005) has used this work to develop an online resource. Although people may appear to have limited communication skills, they should not be ignored.These patients should be addressed directly and NURSING STANDARD the information they receive should be provided in a simple way without being patronising. Effective communication often depends on how the information is delivered. Practitioners may have to talk to carers, but they should not forget to address the person with learning disabilities. Practitioners should examine their beliefs about people with learning disabilities and avoid making assumptions about an individual’s strengths and needs. This will help to make health assessments more accurate (DH 1999).It is useful to invite a speaker with learning disabilities to talk to healthcare staff about living with a learning disability and his or her experiences of accessing health services. Time out 6 What beliefs and values do you think society holds about people with learning disabilities? Some examples of negative beliefs and values are that people with learning disabilities: Have a poor quality of life. Have higher pain thresholds. Are dangerous and promiscuous. Will not understand anything. Should not get married or have children. Cannot care for their children. Need institutional care. Cannot work.Are like children not adults. What are your feelings about these statements? How might the presence of any or al l of these beliefs influence the care given to a person with learning disabilities? People with learning disabilities can have additional physical or sensory impairments that should be considered. They are also more likely to have more mental health needs than the general population (DH 2001). Where a patient has additional impairments or health issues these need to be considered during communication. The healthcare environment should be adapted to accommodate people with physical or sensory impairments.Time out 7 In your work place: Do you have a private area to talk to a person who has a large wheelchair? Do you have rooms where glare is controlled and the environment is suitable for people with limited vision? Do you consider the needs of interpreters/ carers and ensure they fully understand information before they pass it on? april 5 :: vol 20 no 30 :: 2006 63 learning zone nursing attitudes Accessible information Accessible information comes in many forms, such as videos, CDs, DVDs and audiotapes. Pamphlets can be produced with accessible information about the services offered.Written information needs to be in plain language, with short sentences and one subject per sentence. Photographs, drawings, symbols and other visual information can be used to support written information. It is important to keep pages uncluttered on plain backgrounds so that text does not detract from graphics. Letters should be large, 16-18 point type size, and fonts that do not have serifs, such as Arial and Comic Sans, should be used. Graphic text, underlining and italics should be kept to a minimum because they can impede readability. Many trusts are now producing resources to enhance accessibility.Some of these include: The United Bristol Healthcare NHS Trust has produced a leaflet called ‘You are coming to the Bristol Royal Infirmary about your heart’, TABLE 1 Using terminology that is easy to understand Health issue Common words that are used Epilepsy Investigat ions EEG (electroencephalogram) Strategies or words that improve understanding Find out more about This word would have to be used, but a photograph of someone having an EEG may help understanding Medicine tablets to help control your epilepsy Having two or more seizures straight after each other or whatever describes status for the individual Taking your medication as we have agreed Things that might make you have a seizure Not being able to have a poo for three days Things you feel in your head and body that make you think you will have a seizure Having a fit or turn, whichever word the person uses which uses pictures and words to introduce some of the staff and explain what happens when patients are admitted to the cardiology department.The Learning Disability Partnership Board in Surrey has developed ‘The Hospital Communication Book’ that combines words, pictures, signs and symbols. Trafford North and South PCTs have produced a toolkit for people with learning disab ilities called ‘Cancer and You’ (Provan 2004). Contact your local Community Learning Disability Team or People First organisation for information about local resources. Simplifying conversation When talking to people with learning disabilities, use approaches similar to those used for written text. Plain language, the use of keywords, short sentences and one subject per sentence should be used. Give people time to process what is being said and to formulate a reply.Use openended questions to assess a person’s understanding and rephrase the question if necessary, as repeating the same question rarely improves understanding. When information is presented during a consultation it is important to check that the person with learning disabilities has understood it. If there is insufficient time during the initial consultation, it may be necessary to make a further appointment to check what the person has understood and retained. For an individual who processes informat ion slowly this might be essential to ensure an accurate assessment and the effective implementation of a treatment plan. Examples of terms that are easier to understand are presented in Table 1.Such terms are only beneficial if the person understands them so, for example, ‘constipation’ could be described as ‘not being able to have a poo’, but the health practitioner needs to know whether the person uses this term to describe defecation. Anti-epileptic drugs Status epilepticus Drug compliance Triggers Constipation Aura Time out 8 Think of four common illnesses that are likely to make a person visit your service. Write these in the first column of a table (see Table 1). Identify the language you use when discussing these illnesses and record these words or phrases in column two. These might be medical terms, health terms or long words. Now spend some time identifying words that are easier to understand and record them in the third column. NURSING STANDARD S eizure 64 april 5 :: vol 20 no 30 :: 2006 ConclusionPeople with learning disabilities may have communication difficulties that have restricted their access to health care and prevented them from receiving the information required to maintain their health. In addition to learning disability, they are more likely to have complex healthcare needs leading to multiple diagnoses. Steps towards better health for people with learning disabilities can be made by providing encouragement and support to attend regular health screening and reviews, and by developing a range of strategies to improve communication between practitioners and individuals with learning disabilities NS RECOMMENDED RESOURCES British Institute of Learning Disabilities (2001) Factsheet No. 005 Communication. www. bild. org. uk/pdf/factsheets/communication. pdf (Last accessed: March 10 2006. British Institute of Learning Disabilities (2005) Your Good Health (a set of 12 illustrated booklets). www. bild. org. uk/publication s/your_very_good_health_details. htm (Last accessed: March 10 2006. ) Communication Matters (updates 2005) What is AAC? www. communicationmatters. org. uk (Last accessed: March 10 2006. ) Communication Matters (updated 2005) How to be a good listener. www. communicationmatters. org. uk (Last accessed: March 10 2006. ) Department of Health. www. dh. gov. uk (Last accessed: March 10 2006. ) Foundation for People with Learning Disabilities (2004) Communication and people with learning disabilities. www. learningdisabilities. org. uk/page. cfm? agecode=ISSICMMT (Last accessed: March 10 2006. ) Foundation for People with Learning Disabilities (2005) Patients with learning disabilities in South Warwickshire have been given a new type of passport to help with their medical appointments. www. learningdisabilities. org. uk/profilenews. cfm? pagecode=ISSICOLN&are acode=ld_communication_news&id=7231 (Last accessed: March 10 2006. ) MENCAP (2003) You and your health: a basic guide to being heal thy. www. mencap. org. uk/download/you_and_your_health. pdf (Last accessed: March 10 2006. ) Plymouth Hospitals NHS Trust (2005) Living with cancer. www. learningdisabilitycancer. nhs. uk/ (Last accessed: March 10 2006. ) Time out 9Complete a SWOT analysis (strengths, weaknesses, opportunities and threats) of your skills and knowledge when communicating with and supporting access to health care for people with learning disabilities. Time out 10 Now that you have completed this article, you might like to consider writing a practice profile. Guidelines are on page 68. References American Speech-LanguageHearing Association (2005) Introduction to Augmentative and Alternative Communication. www. asha. org/public/ speech/disorders/acc_primer. htm (Last accessed: March 9 2006. ) Bristol and District People First (2003) We are People First. (Film) People First, Bristol. Camden PCT (2005) What You Need to Know About Me in Hospital. www. camden. gov. k/ (Last accessed: March 17 2006. ) Cohen J (2001) Countries’ health performance. The Lancet. 358, 9285, 929. Department of Health (1999) Facing the Facts: Services for People with Learning Disabilities: A Policy Impact Study of Social Care and Health Services. The Stationery Office, London. Department of Health (2001) Valuing People: A New Strategy for Learning Disability for the 21st Century. The Stationery Office, London. 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