#Code Sec. 174 | Explore Tumblr posts and blogs

the-fiction-witch · 5 years ago

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Vibe P1

REAL LIFE: COUPLE: TBS X READER RATING: SMUTTY!!

I sat rather comfortably on y/n's living room sofa watching an old top gear special she was often doing… something I don't know I wasn't paying much attention. Till she came back with popcorn

"Ooohh thank you" I smiled going to take a handful but she slapped my hand "oww"

"Hands off" she says just as my phone went off so I grabbed it I had a message from jack but I couldn't reply as I was only on two percent battery

"Shit, can I borrow your phone a sec hun?" I asked her as I grabbed my spare phone charger from her floor and plugging my phone In, she kept a charger for my phone at hers in fact she keeps alot of my stuff here toothbrush, underwear, hairbrush I basically just intermittently live here at this point

"Sure here" she says handing me her phone so I took it unlocking it but I was presented with a passcode

"What's your code hun?"

"Fingerprint Thomas you should be set up on it… I think" so I let it scan my finger and it unlocked

"Ooohh sci fi" I smiled sending jack a message from her phone he had asked if I wanted to hang out tonight

'hey jack, sorry phone's dead, hanging with y/n Tonight' sending it away, as I did I kinda… wanted to be nosy I don't get to look in her phone all that often and she's watching tv she has no idea what I'm up to, her messages weren't interesting just like me, jack, Lillian and her mum. Nothing else was really all that interesting either just as I imagined it to be honest I'm not sure why I bothered what was I expecting to… oohh hello? What's this app I've never seen it before?

I opened the little purple app Called Vibe. I assumed it was a music app or maybe I kinda meditation thing but it had a few present buttons and a little almost sound bar that could move like a graph with options to input songs.

Ohh it must be like a music maker or something?

Then I noticed something

'play time 174 minutes'

'battery life in Vibe 7 hours'

'Vibe power - Off'

"Back in a sec tommy" she smiled kissing my cheek and going to the bathroom,

"Bye hun" I said back still trying to wrap my head around it I clicked the power off but it said

'cannot use remote activation if Vibe is not turned on'

And the. It clicked as I saw the name

'y/n's Snuggle Vibe' as its name on here

I took her phone with me sneaking off to bed bedroom over to the bedside draws opening the little secret draw she keeps our toys and such in seeing a box at the back with the same logo I opened it revealing a vibrator I turned it on and saw the vibe power on her phone turn to ready so I clicked it on and it buzzed twice quickly making me almost drop the dam thing if I clicked a present on her phone it would buzz if I moved the graph around it would vibrate with varying intensity depending how I moved it "uumm I see why she likes you" I smirked Messing around with her phone while I held the toy on my jeans I quickly his it away going back to the sofa just before she got back noticing in the settings

'additional controller'

Ohhh I can get this on my phone and control her vibrator from wherever I want.

"I fucking love technology"

"What?'

"Ohhh uhhh… nothing hun" I answered I got my phone setting it all up for her vibe and giving y/n her phone back "that's hun, love you"

"Aww love you too tommy" she giggled hugging me tightly but as she did "whoa somebodies excited"

"I missed you"

"Come on" she smirked turning off the tv and dragging me to her room.

I sat in my bed playing some bass trying to make something that sounded well… competent. When my phone went off so I grabbed it, it was a notification from that vibe app saying the toy had been put in ready mode. Ohhh it tells me when's he turns it on I opened the app seeing it as the little thing you had to move to control the graph began gently moving I smirked imagining her sat on her bed playing with this occasionally pressing buttons to make it do something different just to frustrate her, I knew she was getting close as she kept putting it on high so I smirked often moving it back down "don't be greedy honey" I smirked putting my bass away just to sit playing with this like a game I until as I was fiddling with the buttons it went to as high as it would go and then almost nothing "awww did my girly cum?" I smirked calling her and the second she answered she seemed hot and heavy "hi honey"

"Uhh hi Thomas what's up? You normally message before you call"

"I don't know… just had a feeling I should call you" I smirked "See... how you where feeling"

#TBS #thomas sangster #thomas brodie sangster #thomasbrodiesangster

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thejusticehero · 4 years ago

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Department of Labor and Employment - Department Order 174 series of 2017 re: Job Contracting and Labor-only Contracting

DO 174 is the implementing rules of Article 5 and 106 – 109 of the Labor Code, to wit:

“Article 106. Contractor or subcontractor. Whenever an employer enters into a contract with another person for the performance of the former’s work, the employees of the contractor and of the latter’s subcontractor, if any, shall be paid in accordance with the provisions of this Code.

In the event that the contractor or subcontractor fails to pay the wages of his employees in accordance with this Code, the employer shall be jointly and severally liable with his contractor or subcontractor to such employees to the extent of the work performed under the contract, in the same manner and extent that he is liable to employees directly employed by him.

The Secretary of Labor and Employment may, by appropriate regulations, restrict or prohibit the contracting-out of labor to protect the rights of workers established under this Code. In so prohibiting or restricting, he may make appropriate distinctions between labor-only contracting and job contracting as well as differentiations within these types of contracting and determine who among the parties involved shall be considered the employer for purposes of this Code, to prevent any violation or circumvention of any provision of this Code.

There is "labor-only" contracting where the person supplying workers to an employer does not have substantial capital or investment in the form of tools, equipment, machineries, work premises, among others, and the workers recruited and placed by such person are performing activities which are directly related to the principal business of such employer. In such cases, the person or intermediary shall be considered merely as an agent of the employer who shall be responsible to the workers in the same manner and extent as if the latter were directly employed by him.

Article 107. Indirect employer. The provisions of the immediately preceding article shall likewise apply to any person, partnership, association or corporation which, not being an employer, contracts with an independent contractor for the performance of any work, task, job or project.

Article 108. Posting of bond. An employer or indirect employer may require the contractor or subcontractor to furnish a bond equal to the cost of labor under contract, on condition that the bond will answer for the wages due the employees should the contractor or subcontractor, as the case may be, fail to pay the same.

Article 109. Solidary liability. The provisions of existing laws to the contrary notwithstanding, every employer or indirect employer shall be held responsible with his contractor or subcontractor for any violation of any provision of this Code. For purposes of determining the extent of their civil liability under this Chapter, they shall be considered as direct employers.”

PROHIBITED ACTS:

Engaging in recruitment and placement activities as defined in Article 13 of the Labor Code, which refers to:

"any act of canvassing, enlisting, contracting, transporting, utilizing, hiring or procuring workers, and includes referrals, contract services, promising or advertising for employment, locally or abroad, whether for profit or not: Provided, That any person or entity which, in any manner, offers or promises for a fee, employment to two or more persons shall be deemed engaged in recruitment and placement.”

WHAT CONSTITUTES LABOR-ONLY CONTRACTING:

1) The contractor or subcontractor does not have substantial capital;

Note: Substantial Capital �� refers to paid-up capital stock/shares, in case of corporations, partnerships and cooperatives, or net worth, in case of sole proprietorship at least P 5 Million

2) The contractor/subcontractor does not have investments in the form of tools, equipment, machineries, supervision, work premises, among other;

3) The contractor’s or subcontractor’s employees recruited and place are performing activities which are directly related to the main business operation of the principal;

4) The contractor or subcontractor does not exercise the right to control over the performance of the work of the employee;

5) Other illicit Forms of Employment Arrangement (Sec. 6).

RIGHTS OF THE EMPLOYEES

1) Security of tenure;

2) Safe and healthful working conditions;

3) Labor standards such as but not limited to service incentive leave, rest days, overtime pay, holiday pay, 13th month pay, and separation pay;

4) Retirement benefits under the SSS or retirement plans of the contractor/subcontractor;

5) Social security welfare benefits;

6) Self-organization, collective bargaining and peaceful concerted activities;

7) All other rights provided by the Labor Code.

REQUIRED CONTRACTS

1) Employment contract between the contractor/subcontractor and its employees which shall be governed by Article 294 and 295 of the Labor Code, as amended, including the provisions on general labor standards.

Required Stipulations in the Contract:

a) Specific description of job or work to be performed by the employee;

b) Place of work

c) Terms and conditions of employment

d) Statement of wage rate applicable to the individual employee.

2) Service Agreement between the principal and the contractor.

Required Stipulations in the Contract:

a) Specific description of the job or work being contrated

b) Term/Duration of the employment;

c) Place or work

d) Terms and conditions which shall include the agreed amount of the contracted job or work as well as the standard administrative fee of not less than 10% of the total contract cost;

e) Provision on the issuance of the bond/s, renewable every year.

Note: The term bond refers to the item provided under Article 108 of the Labor Code, to wit:

“An employer or indirect employer may require the contractor or subcontractor to furnish a bond equal to the cost of labor under contract, on condition that the bond will answer for the wages due the employees should the contractor or subcontractor, as the case may be, fail to pay the same.”

EFFECTS ON EMPLOYMENT FOR VIOLATION OF SEC. 5 and 6, 10 and 11:

1) The principal is deemed to be the direct employer. (Sec. 7)

2) Solidary liability on the part of the contractor/subcontractor and principal for payment of wages (Sec. 9)

CONCURRING REQUIREMENTS FOR VALID CONTRACTING/SUBCONTRACTING: (Sec. 8 and 10-11)

1) The contractor/subcontractor is engaged in a distinct and independent business and undertakes to perform the job or work on its own responsibility, according to its own manner and method;

2) The contractor/subcontractor has substantial capital (capital of at least P5 Million) to carry out the job farmed out by the principal on his account, manner and method, investment in the form of tools, equipment, machinery and supervision;

3) In performing the work farmed out, the contractor/subcontractor is free from the control and/or direction of the principal in all matters connected with the performance of the work except as to the result; and

4) The Service Agreement ensures compliance with all the rights and benefits for all the employees of the contractor/subcontractor under the labor laws.

EFFECTS OF TERMINATION OF EMPLOYMENT:

1) Rules on Articles 297-299 of Labor Code shall apply, to wit:

“Article 297. Continuation of insurance policies and indemnity bonds. All workmen’s compensation insurance policies and indemnity bonds for self-insured employers existing upon the effectivity of this Code shall remain in force and effect until the expiration dates of such policies or the lapse of the period of such bonds, as the case may be, but in no case beyond December 31, 1974. Claims may be filed against the insurance carriers and/or self-insured employers for causes of action which accrued during the existence of said policies or authority to self-insure.

Article 298. Abolition of the Court of Industrial Relations and the National Labor Relations Commission. The Court of Industrial Relations and the National Labor Relations Commission established under Presidential Decree No. 21 are hereby abolished. All unexpended funds, properties, equipment and records of the Court of Industrial Relations, and such of its personnel as may be necessary, are hereby transferred to the Commission and to its regional branches. All unexpended funds, properties and equipment of the National Labor Relations Commission established under Presidential Decree No. 21 are transferred to the Bureau of Labor Relations. Personnel not absorbed by or transferred to the Commission shall enjoy benefits granted under existing laws.

Article 299. Disposition of pending cases. All cases pending before the Court of Industrial Relations and the National Labor Relations Commission established under Presidential Decree No. 21 on the date of effectivity of this Code shall be transferred to and processed by the corresponding labor relations divisions or the National Labor Relations Commission created under this Code having cognizance of the same in accordance with the procedure laid down herein and its implementing rules and regulations. Cases on labor relations on appeal with the Secretary of Labor or the Office of the President of the Philippines as of the date of effectivity of this Code shall remain under their respective jurisdictions and shall be decided in accordance with the rules and regulations in force at the time of appeal.

All workmen’s compensation cases pending before the Workmen’s Compensation Units in the regional offices of the Department of Labor and those pending before the Workmen’s Compensation Commission as of March 31, 1975, shall be processed and adjudicated in accordance with the law, rules and procedure existing prior to the effectivity of the Employees Compensation and State Insurance Fund.”

2) Effects of termination of employment caused by pre-termination of the Service Agreement:

The employee’s unpaid wages and other statutory benefits shall be borne by the party at fault, without prejudice to the solidary liability of the parties to the Service Agreement.

3) Effects of expiration of Service Agreement:

a) The employee has a right to wait for re-employment within 3 months to resign and transfer to another contractor-employer;

b) Failure of the contractor to provide new employment shall entitle the employee of separation benefits provided by law or the Service agreement, whichever is higher, including retirement benefits whenever applicable;

c) Regular employees of the contractor/subcontractor shall not be deemed terminated upon expiration of the Service Agreement.

REGISTRATION OF LEGITIMATE CONTRACTORS

1) Registration with the DOLE is MANDATORY

2) Requirements and process for registration is provided under Sec. 15-22 of DO 174.

3) Grounds and due process for cancellation of registration is provided under Sec. 23-27 of DO 174.

FAILURE TO REGISTER

The contractor will be PRESUMED to be engaged in labor-only contracting.

RETALIATORY MEASURES

It shall be unlawful for an employer to refuse to pay or reduce the wages and benefits, discharge or in any manner discriminate against any employee who has filed any complaint or instituted any proceeding under this Title or has testified or is about to testify in such proceedings.

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deb-markethive · 6 years ago

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ErisX to CFTC: Regulated ETH Futures Would Result in More Robust Liquid Market

New Post has been published on http://blog.hodlthrive.com/?p=174

ErisX to CFTC: Regulated ETH Futures Would Result in More Robust Liquid Market

ErisX to CFTC: Regulated ETH Futures Would Result in More Robust, Liquid Market

Chicago-based crypto exchange ErisX

has filed a comment letter with the United States Commodity Futures Trading Commission (CFTC) in response to the agency’s request for feedback on Ethereum (ETH)’s mechanics and market. The letter, submitted on Feb. 15, sets forth the exchange’s belief that “the introduction of a regulated futures contract on Ether would have a positive impact on the growth and maturation of the market.” As reported, ErisX is a reboot of traditional futures market Eris Exchange, and is expected to begin support for spot trading in Bitcoin (BTC), Ethereum and Litecoin (LTC), as well as futures contracts, in the second half of 2019, pending regulatory’ approval.

The letter argues that “listing and trading Ether futures compliantly on CFTC regulated markets is consistent” with the CFTC’s efforts to foster “open, transparent, competitive, and financially sound derivative trading markets [and] to prohibit fraud, manipulation, and abusive practices in connection with derivatives and other products subject to the [Commodity Exchange Act] CEA.” The CFTC has long determined that Bitcoin is a commodity, given that it aspires to replace sovereign currencies — rather than a security, which would bring it under the Securities and Exchange Commission (SEC)’s charge. After significant debate, Ether too was cleared of a securities classification in June 2018.

In its letter, ErisX outlines the conceptual distinction between Ethereum and its predecessor, noting that “Ethereum built upon some of the architectural principles of Bitcoin to extend [its] functionality of [a] distributed, (crypto-economically) secured, (blockchain-based) record-keeping system to include new computational capabilities for the execution of arbitrary code.”

In its diagnosis of the current state of the Ethereum market, the exchange affirms its view that a lack of regulatory clarity has prevented regulated enterprises from entering the sector, resulting in a preponderance of “unregulated or lightly regulated ‘exchanges’ [and] ‘brokers’ [emerging] to fill the gap, many of them off-shore.” The associated risks — including price volatility and liquidity fluctuations —

are therefore:

“Not unique to Ether, but [may be exacerbated by] the current fragmented global market structure of trading platforms and ‘exchanges’ with significantly varying degrees of regulatory oversight and operational transparency and integrity.”

ErisX thus contends that standardized, CFTC-regulated ETH products would draw broader participation from institutional actors and commercial users, resulting in “more robust, liquid, and resilient markets,” better risk management and more efficient, accurate price discovery. As reported, ErisX has this month appointed three veterans from Barclays, YouYube and the Chicago Board Options Exchange to fill executive roles, having announced the appointment of ConsenSys’ Joseph Lubin to its board of directors in January.

Article Produced By Marie Huillet

Marie Huillet is an independent filmmaker, with a background in journalism and publishing. Nomadic by nature, she’s lived in five different countries this decade. She’s fascinated by Blockchain technologies’ potential to reshape all aspects of our lives.

https://cointelegraph.com/news/erisx-to-cftc-regulated-eth-futures-would-result-in-more-robust-liquid-market

Deb Williams (hodlthrive)

#crypto #cryptocurrency #markethive

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zwaki · 5 years ago

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Case References About C.P.C. : Order - 9

Download As PDF>>>>Here<<<

Rule-13 : As the suit has been restored on payment on compensatory cost to petitioners, it is not a fit case for interference. | 49 DLR(AD) 150

Rule-13: With Sec.-5 of the Limitation Act: That the application under order-9 rule-13 of the code of the Civil Procedure was not barred by limitation in the facts of this case as limitation is to be counted from the date of knowledge of defendant No:-8 under Article-164 of the Limitation Act as the summons was not duly server upon her. ... .... ..... .... .. .. . | 2 ADC 486, 1931 Pat 204, 10 Pat 516, 12 Pat(LT)493, 13 MLR 360, 10 MLR(AD) 350, 10 MLR 117, 9 MLR(AD) 158, 57 DLR 234, 36 BLD 476

Rule-13 : Ex-pate Decree by Subpressing of Summons: Decree fraudulently obtained is nullity .. ... ... ... .. .. the decree was obtained and when such fraud and deceit is established a decree has no existence in the eye of law and it must be set aside. | 32 DLR(AD) 167, 10 BLD(AD) 44

Exparte proceeding can be ordered only when there is absence on the day fixed. | 16 DLR(SC) 115

Rule-9 : In Execution: It is now settled law that the provision of O-9 R-9 does not apply to execution proceedings. | 13 DLR 713

Rule-13 : Defendant not entitled to a notice of the date of next hearing when the decree had been set aside at his instance. | 17 DLR 310, 2 ADC 143

Rule-13 : Plaintiff not to suffer for his pleader's default: Pleader or pleader's clerk not informed the client in time-- Dismissal of the suit- Client not being timely informed constitutes sufficient cause, Under this order and rule. | 18 DLR 481, 30 DLR 331, 58 DLR 277, 6 BLD(HCD) 152, 28 DLR(SC) 57, 28 DLR(AD) 158, 17 DLR(SC) 487, PLD 1963 56

Rule-13 : In Pre-emption: No application for setting aside an exparte order under rule -13 will lie in the pre-emption case unless the application is a co-sharer in respect of the property. | 26 DLR 359, 8 BLC 155 Contradictory: 8 BLC 144

Rule-13 : With Sec- 151 of C.P.C.: Lawyer engaged in HC -- Sufficient cause for setting aside exparte decree. | 34 DLR 142

Rule-13 : Service summons not duly served -- good ground for setting aside exparte decree. | 35 DLR(AD) 163, 6 DLR 153, 13 MLR 48, 9 BLC 411, 10 BLC(AD) 153, 47 DLR 307, 4 BLD(AD) 83, 5 BLD(HCD) 126, 10 BLD(HCD) 151, 3 XP 12, 4 XP(AD) 21

Rule-1-14 : After preliminary decree a suit cannot be dismissed for default. | 1924 PC 198, 29 CWN 391

Plaintiff must prove his case though exparte. | 39 CLJ 279, 1924 Cal 806, 81 IC 867, 48 DLR 208

Rule-2 : When process fee is timely filed, suit cannot be dismissed for non-service. | 4 Lah.L.J. 71, 1922 Lah 63, 67 IC 945

Rule-4 : Plaintiff may bring fresh suit of apply for restoration. | 96 IC 187, 1926 ALL 678

Rule-8 : When the sole plaintiff dies: Suit dismissed for non-appearance of plaintiff owing to the fact of death not being known to the court, the court has inherent power U/S-151 of C.P.C. to rectify the mistake. | 25 ALL 331, 41 IC 151 PC

Rule-9 : On dismissal of suit under rule-8, the plaintiff's remedy is -- (i) to apply review U/S-114 of the C.P.C. (ii) to apply under rule-9 within 30 days. | 2 CWN 318, 13 DLR 115 -- Contradictory: 1 PAT LJ 547, 46 Bom 839

Rule-9 : Application Under O-9 R-9 must be disposed of on evidence. | 22 CWN 671, 42 IC 649, 1925 Mad 774

Rule-13 : Court may set aside exparte decree under inherent power. | 1950 Pat 497, 1951 Nag 216, 1953 Bom 109 -->-->: Contradictory: Court cannot set aside exparte decree U/S-151. | 2 LNJ 548, 62 CLJ 268, 34 CWN 222, 54 CWN 110, 48 CWN 415, 39 CWN 894

Rule-13 : As against an exparte decree aggrieved party has three remedies -- (i) he make either make an application under R-9 or R-13, (ii) he may appeal from the decree, (iii) or apply for a review of the judgment. | 1929 Cal 322, 8 BLC 411, 12 BLD(AD) 1

Rule-9 :Pre-emption: The Rule-9 will applicable to restoration of pre-emption case dismissed for default. | 13 MLR(AD) 19, 59 DLR(AD) 212

Rule-13 :Illness of Petitioner: Suit dismissed-- The examination of Doctor and M.C. must be needed to restore the main case. | 8 BLC(AD) 160, 10 BLD(AD) 242

Rule-13 : The petitioner must have prove that he was prevented by sufficient cause from appearing when suit was hearing -- Not restored. | 9 BLC(AD) 254, 9 BLC 411, 50 DLR 174, 1 ADC 107

Rule-13 : When negligence occurred by the defendant, the defendant is not entitled to the relief prayed for .. ... .... .... . | 62 DLR 449

Rule-6 : In order to succeed in his case, contested or otherwise, the plaintiff must prove his own case -- the weakness of the defendant's case is no of ground for passing a decree in favor of the plaintiff. | 48 DLR 208

Rule-2,3,4 : After restoration of a suit to it's original file and number a fresh notice upon the defendant is absolutely necessary in equity and as of right for preventing injustice. | 49 DLR 402

Rule-13 : When an exparte decree is challenged on ground of being obtained by fraud, and some element of fraud and collusion are found on record, the court is not to sustain such fraudulent decree even if an application seeking the setting aside of the eeparte decree is barred by the limitation . | 50 DLR(AD) 205, 36 BLD(AD) 1

Rule-6, 6(1)(a) : When defendant does not appear when suit is called on for hearing, then if it is proved that the summons was duly served, the court may proceed exparte. | 39 DLR 11, 67 DLR(AD) 266

Rule-13 : Absence of a witness can be no ground for non-appearance of a party-- setting aside exparte decree and restoration of the suit. | 7BLD(HCD) 398, AIR 1943(Mad) 38, AIR 1961(All) 96

Rule-13 :Condonation of Delay: Separate Application: When the separate application for condonation of delay is necessary to set aside exparte decree-- Mere absence of a formal application is no bar to grant the relief shout for when in the application for restoration of the relevant suit all the facts leading to the delay are duly stated as are required to stated in an application for condonation of delay. | 8 BLD(HCD) 331, 9 BLD(HCD) 331

Rule-13:With section-151 of C.P.C.: The Civil court no so powerless that in exercise of its inherent powers it cannot entertain an application for setting aside exparte decree which is alleged to have been obtained practicing fraud upon the court itself. Application under Sec-151 of C.P.C in such circumstances is clearly maintainable in law. | 12 BLD(AD) 245

Rule-13 : Setting aside an exparte decree after transfer of the suit from the original court to the transferee court -- not informed about the proceedings -- Sufficient cause. | 12 BLD(HCD) 221

Rule-13 : Irregularity of Service of Summons: No court shall set aside exparte decree merely on the ground that there has been an irregularity in the service of the summons, if it is satisfied that the defendant had notice of the date of hearing and have sufficient time to appear and answer the plaintiff's claim. | 18 MLR(HCD) 1

Rule-13: Third party has no locus standi to set aside exparte decree. | 2 LNJ(HCD) 237

Rule-13: It is a Cardinal Principle of administration of justice that no result of any judicial proceeding should be allowed to received judicial approval from any court of law whenever it is obtained by practicing fraud upon the court. | 2 ADC 761

Rule-13: Defendant refused to accept summon, summon served by hanging on the fence of the hut, it is good service -- no ground to setting aside exparte decree. | 1 XP(AD) 22

Rule-13: sec-6 of the Arthorin Adalat Ain furnishing set aside exparte decree. | 2 XP(AD) 124

Rule-13: Summon duly served upon non-contesting defendant, summon on upon the heirs of deceased non-contesting defendant are not at all necessary -- the petition is barred by limitation. | 1 ALR 135

Rule-13: When an exparte order is passed and if the defendant exercises his liberty to file an application for setting aside the exparte decree, the court is duty bound to set aside the same subject to the court's satisfaction on any of the two factors namely, (i) no-receipt of summons and (ii) the circumstances or factors which prevented the defendant to appear to the court. | 5 ALR(HCD) 326

Rule-13(A): civil courts have been empowered to directly restore an expate suit fulfill three condition namely: (i) approaching the court by filing an application upon swearing affidavit, (ii) within a time limit of thirty days, (iii) with a payment of a cost of maximum three thousand taka. | 5 ALR(HCD) 326

Rule-9(A): It is mandatory to inform the defendant about the court's order of restoration of the suit. | 5 ALR(HCD) 326

Rule-13: Onus of Proof: Summon was Duly Served: The whole onus is upon the plaintiff to prove that summon was duly served. If he cannot, the exparte decree will be set aside. | 23 BLT(HCD) 201

Rule-9: If a party has a reasonable claim for restoring the suit and he has sufficient cause for non-appearance in the suit and as well as he was ready to pay the cost then it incumbent duty upon the court to give his chance. | 35 BLD(HCD) 69

Rule-13 with Sec-5 of Limitation Act. : When fraud and deceit is established, a decree has no existence in the eye of Law and must be set aside. Such inquiry is permissible within the scope of the rule. | 9 ALR 107

Rule-4 with Sec-5 of Limitation Act: Limitation is allowed in Rule-4 ...... ..... ... .. . | AIR 2001 DEL 79

Rule-4: Special court such as Labor Court not being a civil court cannot take recourse to and apply the provision under O-9 R-4 of this code for restoration of any proceeding it in term of the said order and rule if the proceeding before it is dismissed for default. But it can certainly, in a just and appropriate case, interfere with its own order of dismissal for default is following provisions of the said law is substance to prevent any miscarriage of justice. | 4 LM(AD) 101

Rule-4: Where the court requires the personal appearance of the party... ... . The non-appearance of a party on the date of fixed, the court can fix appropriate order for the interest of justice. If fails to appear in person without lawful authority the court may also pronounce judgment against such part. The court may also make such order in relation to the suit as it thinks fit. | 23 BLC(AD) 89, AIR 1931PC 175, AIR 1959 102

This collection of Case References Personal use only. Want This As a PDF? Just Click>>> Here<<< Collected By: Adv. Md. Shahnewaz Zwaki (Imon)

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brajeshupadhyay · 5 years ago

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Coronavirus Outbreak LIVE Updates: Odisha confirms 170 COVID-19 cases, one fatality so far; recovery rate at 35.3% with 60 patients discharged

08:41 (IST)

Coronavirus Outbreak in United States Latest Updates

COVID-19 toll in US rise by 1,015 in past 24 hrs, lowest in a month

The toll due to coronavirus in the United States rose by 1,015 in the past 24 hours, a tally by Johns Hopkins University showed Monday - the lowest one-day figure in a month.

The Baltimore-based university had recorded more than 1.17 million cases in the country as of 8.30 pm Monday (12.am Tuesday), with 68,689 deaths.

08:24 (IST)

Coronavirus Outbreak in Nepal Latest Updates

Nepal confirms 82 COVID-19 cases

Seven more people tested positive for the novel coronavirus in Nepal, taking total confirmed cases to 82, said the country's health ministry on Tuesday.

7 more #COVID19 cases reported in Nepal, taking the total number of positive cases in the country to 82: Nepal Health Ministry pic.twitter.com/qWEO3oWGgp

— ANI (@ANI) May 5, 2020

07:56 (IST)

Coronavirus Outbreak in Bihar Latest Updates

In Photos: Train carrying over 1,200 migrant workers arrives at Muzaffarpur from Gujarat today

Bihar: A train carrying 1208 migrant workers arrived at Muzaffarpur railway station this morning from Ahmedabad, Gujarat amid #CoronaLockdown. pic.twitter.com/Zf835ppZUL

— ANI (@ANI) May 5, 2020

07:50 (IST)

Coronavirus Outbreak in Maharashtra Latest Updates

Sec 144 in Mumbai till 17 May between 8 pm till 7 am

In an order released on Monday, the Mumbai Police stated that Section 144 has been imposed in the city till 17 May between 8 pm and 7 am. The order clarified that during those hours, only vehicles addressing medical services and the ones used for essential services will be allowed to ply.

From Tuesday, stand-alone shops will issue tokens for customers to avoid crowding at shop counters.

Section 144 of the Criminal Procedure Code (CrPC) imposed in Mumbai till 17th May 2020. Movement of one or more persons for all non-essential services, except for medical reasons, will be prohibited between 8 pm & 7 am: Mumbai Police #Maharashtra #CoronaLockdown pic.twitter.com/Q50KnPReVU

— ANI (@ANI) May 5, 2020

07:37 (IST)

Coronavirus Outbreak in Delhi Latest Updates

Rahul Gandhi to discuss economic state during pandemic with Nobel Laureate Abhijit Banerjee

Congress leader Rahul Gandhi's dialogue with Nobel Laureate Abhijit Banerjee on dealing with the economic fallout of the COVID-19 crisis will be aired on Tuesday as part of his series of deliberations with experts on economy and health.

The Congress party has tweeted a 1.44-minute clip from the conversation which will be aired in full at 9 am Tuesday.

Tomorrow at 9 AM, tune in to watch my conversation with Nobel Laureate, Abhijit Banerjee on dealing with the economic fall out of the #COVID19 crisis. To join the conversation & for regular video updates, subscribe to my YouTube channel: https://t.co/4WBysSnKTg

— Rahul Gandhi (@RahulGandhi) May 4, 2020

07:31 (IST)

Coronavirus Outbreak in Delhi Latest Updates

Active containment zones in Delhi stands at 90 after three areas de-contained

With three more zones de-contained on Monday, the total number of containment zones in the city stood at 90.

According to the Delhi government, the areas de-contained on Monday were in the West district - in and around area of - 11/3, 2nd Floor Ashok Nagar (sealed on April 8); A 36/4, East Patel Nagar (sealed on 13 April); G-174, Capital Greens, DLF, Motinagar (sealed on 8 April).

"So far, 10 areas have been de-contained and now the active containment zones in the city are 90," an official statement said.

07:24 (IST)

Coronavirus Outbreak in Odisha Latest Updates

Odisha confirms 170 COVID-19 cases with one death

With one individual testing positive for the novel coronavirus in Odisha, the total number of confirmed COVID-19 cases in the state climbed to 170 on Tuesday. Of the total, there are 109 active cases.

One COVID-19 patient succumbed to the viral infection so far, while the recovery rate stood at 35.3 percent with 60 patients being discharged.

Coronavirus Outbreak LATEST Updates: In an order released on Monday, the Mumbai Police stated that Section 144 has been imposed in the city till 17 May between 8 pm and 7 am. The order clarified that during those hours, only vehicles addressing medical services and the ones used for essential services will be allowed to ply.

From Tuesday, stand-alone shops will issue tokens for customers to avoid crowding at shop counters.

Even as India's COVID-19 fight entered its third phase on Monday with considerable relaxations to the lockdown curbs, confirmed cases surged to 42,836 with 2,573 fresh cases. The death toll rose to 1,389 with 83 fatalities reported in 24 hours.

The government said a record high number of 1,074 patients recovered from the infection in the last 24 hours but cautioned that the restrictions can be reimposed if there is any complacency in following the containment and social distancing norms.

The Centre also announced that it will facilitate the return of Indians stranded in other countries in a phased manner from 7 May.

Country records highest number of recoveries in 24 hours, says health ministry

Confirmed cases in India rose to 42,836. File image. AP

According to the 5 pm update issued by the Union health ministry, India now has 42, 836 confirmed cases of coronavirus while 1,380 persons have died due to the disease. Maharashtra has reported the highest number of cases (12,974), followed by Gujarat (5, 428 cases), Delhi (4,549) cases, Tamil Nadu (3,023 cases) and Madhya Pradesh (2942).

Maharashtra also recorded the highest number of fatalities with 548 deaths followed by 290 in Gujarat and 165 in Madhya Pradesh.

According to the health ministry, the number of active cases stood at 29,685 as 11,761 persons were cured/discharged while one has migrated.

Earlier, while addressing a press briefing, Joint Secretary at the health ministry Lav Agarwal said that as many as 1,074 COVID-19 patients have recovered in the last 24 hours, the highest number of recoveries recorded in one day.

The rate of recovery stands at 27.52 percent , he said, but stressed that there is a need for rigorous implementation of the containment strategy while people also need to strictly adhere to hygiene as well as social distancing habits.

Agarwal cautioned that if the virus spread is detected in areas that do not have any active cases for now, restrictions can be reimposed there.

Kerala did not report a single new case for the second consecutive day, but neighbouring Tamil Nadu saw its tally rising by a record number of 527 new cases. Gujarat and Maharashtra also reported significant rise in their numbers. Several other states including Uttar Pradesh, West Bengal and Odisha also reported a rising number of cases.

Gujarat reported 376 new cases and 29 more deaths — the highest for a day — to take its total tally of confirmed cases to more than 5,800 and fatalities to 319. Ahmedabad alone reported 259 new cases and a record number of 26 deaths on Monday, taking its tally of confirmed cases to above 4,000 and the death toll to 234.

In Maharashtra’s Mumbai, the case count crossed the 9,000-mark and jumped to 9,123 with the addition of 510 new patients, while 18 more died due to the viral infection.

While several big urban centres across the country continued to report rise in the number of cases, several smaller states and Union Territories — including Goa, Puducherry, Andaman and Nicobar Islands, Meghalaya, Assam, Aruranchal Pradesh, Himachal Pradesh, Ladakh, Manipur, Mizoram, Uttarakhand, Jharkhand and Tripura — have witnessed nil or very few cases getting detected in the last few days.

Confusion prevails as restrictions are eased in green, orange zones

In the third phase of the lockdown, more categories of stores including of apparel and electrical goods, as also various kinds of repair centres, and even barber shops in some places, reopened in several parts of the country. Liquor shops saw the biggest of the crowds and had to be closed at many places, including in the National Capital, after social distancing norms appeared totally missing.

Delhi Chief Minister Arvind Kejriwal said whatever happened on Monday was not right and all have to follow the social distancing norms . "It is sad that people were not following social distancing norms at some shops today. I request everyone to not take any risk," he said.

#WATCH It was unfortunate that chaos was seen at some shops today in Delhi...If we come to know about violations of social distancing and other norms from any area, then we will have to seal the area and revoke the relaxations there: Delhi Chief Minister Arvind Kejriwal pic.twitter.com/0eFgaqrKsB

— ANI (@ANI) May 4, 2020

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On the other hand, confusion prevailed in large industrial and business clusters across the country, including in Noida and Gurgaon on the outskirts of Delhi, on reopening of offices and industrial establishments due to lack of clarity on daily commute of their staff given continuing restrictions on major modes of the public transport.

Row over rail fares of migrant workers

The transport of migrant workers back to their home states continued for the third consecutive day on Monday. Kerala opened its borders at six places for Keralites stranded in other states due to the COVID-19 lockdown to return to their native places.

Migrants stand in long queues in Hyderabad as police personnel collect their personal details before sending them via trains to their native places. PTI

A total of 21,500 migrant workers and their family members stranded in Gujarat for over 40 days were sent back to their native states, including UP and Bihar, through 18 trains in the last three days, a senior official told PTI.

Union health ministry officials also said the process of transporting stranded migrant labourers was being coordinated by states, though the central government guidelines have clearly stated that the infectious disease management requires everyone to stay where he or she is.

“Based on the request given from states for particular cases, permission was given to run special trains. Be it the government of India or the Railways, we have not talked about charging from workers. Eighty-five per cent of the transportation cost is borne by the Railways, while states have to bear 15 percent of the cost,” Agarwal told reporters.

Earlier in the day, Congress leader Sonia Gandhi lashed out at the Centre and said the party's state units will bear the cost of rail travel of needy migrant workers and labourers stranded at their workplaces due to the lockdown imposed to curb the spread of coronavirus.

"What is particularly disturbing is that the central government and the Rail Ministry are charging them (migrant workers) for train tickets in this hour of crisis," she said. "When the government can spend nearly Rs 100 crores on transport and food for just one public programme in Gujarat, when the Rail Ministry has the largesse to donate Rs 151 Crores to the PM's Corona fund, then why can't these essential members of our nation's fabric be given a fraction of the same courtesy, especially free rail travel, at this hour of acute distress?," the Congress president asked.

Centre to facilitate return of Indians stranded abroad

Separately, the Union Home Ministry said the government will facilitate the return of Indians stranded abroad and the process will begin from 7 May in a phased manner. Only asymptomatic people would be allowed to travel and it would be arranged by aircraft and naval ships, and the facility will be available on a payment basis.

After their arrival in India, medical examinations will be conducted on everyone and they will be subsequently put under quarantine for 14 days, either in a hospital or in an institutional facility, the ministry said.

Modi calls for new template of globalisation at NAM virtual conference

At a video-conference of leaders of the Non- Aligned Movement (NAM), Prime Minsiter Narendra Modi called for a new template of globalisation post COVID-19, saying humanity is facing a major crisis.

"COVID-19 has shown us the limitations of the existing international system. In the post-COVID world, we need a new template of globalization, based on fairness, equality, and humanity," the prime minister said. "We need international institutions that are more representative of today's world. We need to promote human welfare, and not focus on economic growth alone. India has long championed such initiatives," he said.

Delhi: Prime Minister Narendra Modi attends 'Non-Aligned Movement' Summit via video conferencing#COVID19 pic.twitter.com/fe7NA9E7ky

— ANI (@ANI) May 4, 2020

// <![CDATA[ <script> // ]]>

With inputs from agencies

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vegas-glitz · 5 years ago

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Are You Blaming Your Tax Preparer For Your Screwed Up Tax Return?

http://topicsofnote.com/?p=6902&utm_source=SocialAutoPoster&utm_medium=Social&utm_campaign=Tumblr

How one taxpayer argued and lost at Tax Court. Moral: you really have to take some responsibility for your taxes. Have you ever wondered if you could blame your tax preparer in order to avoid an IRS penalty of 20%? Come up with a new version of "The Dog Ate My Homework", or "The Devil Made Me Do It"? If your tax return gets audited, and you "lose", the IRS is very quick to impose its negligence penalty on top of back taxes, plus interest. The additional tax you owe is called a "deficiency" and the penalty is the "accuracy related penalty", and is imposed at a flat 20% of the deficiency: if you owe $5,000 because you lost the audit, the penalty is $1,000.

"Hold on!" you may cry. "I gave all my stuff to the preparer. Just because he made errors should not be a reason to penalize me. I've got enough problems with coming up with the deficiency. I'm a victim here. Not fair. I'm going to Tax Court." Which is precisely what a California woman did when faced with a penalty of $1,059.20. Not wanting to pay the big bucks for a tax lawyer, she represented herself [Pro Se] before the Tax Court [T.C. Memo 2009-278]. And she lost.

What happened? She asked her long time tax preparer to prepare her 2005 Form 1040. She gave the preparer financial documents, including a 2005 Form SSA-1099 Social Security Benefit Statement, indicating that she and her late husband had received $21,445 of Social Security benefits in 2005. She did not, however, provide the Preparer a 2005 Form 1099-DIV, Dividends and Distributions,indicating that she had received $216 of dividend income, or a Form 1099-INT, Interest Income, indicating that she had also received $24 of interest income.

Now, the Preparer, in the language of the Tax Court, "failed to consider or include" these three taxable items when he prepared the 2005 Form 1040: Social Security income $21,445, Dividends $216 and Interest $24. He forgot to put down the $21,445, and of course couldn't put down the dividend and interest income, because he didn't know about them. The Preparer did, nonetheless, give the Taxpayer a summary of the items which would be included on the tax return, but no copy of the return was provided to the Taxpayer until the return had been electronically filed, and the filing had been acknowledged by the IRS. (This is not considered to be acceptable practice by any tax preparer.)

The Taxpayer was well aware of the receipt of taxable Social Security Benefits in the 2002, 2003 and 2004 tax years. Nonetheless, she did not detect any errors in the summary of income items considered by the Preparer both in preparing the return, nor in the return itself when delivered after receipt of electronic filing.

The IRS, using its document matching programs, noticed the under-reported income and generated a letter calculating the deficiency of $5,296, and imposing the accuracy related penalty of $1,059.20. A straight calculation of 20% multiplied by $5,296. [IRC Sec. 6662(a)].

The legal framework is as follows:

The Penalty The Internal Revenue Code, subsection (a) of section 6662 imposes an accuracy-related penalty of 20 percent of any underpayment that is attributable to causes specified in subsection (b).

Among the causes justifying the imposition of the penalty is

o any substantial understatement of income tax as defined in section 6662(d) o a substantial understatement occurs where the amount of the understatement exceeds the greater of

- [1] 10 percent of the tax required to be shown on the return for the taxable year, or - [2] $5,000. - In this case, the deficiency is $5,296 which is greater than $5,000 and fulfills the second condition.

Exceptions to the Penalty The section 6662(a) penalty is not imposed if a taxpayer can demonstrate

o (1) reasonable cause for the underpayment and o (2) that the taxpayer acted in good faith with respect to the underpayment. Sec. 6664(c)(1).

Subjective Considerations Regulations promulgated under section 6664(c) further provide that

o the determination of reasonable cause and good faith "is made on a case-by-case basis, taking into account all pertinent facts and circumstances." Sec. 1.6664-4(b)(1), Income Tax Regs. o Reliance on the advice of a tax professional may, but does...not necessarily, establish reasonable cause and good faith for the purpose of avoiding a section 6662(a) penalty.

Based upon the this, the Taxpayer, of course, tried to fit her case into the Exceptions noted above by pleading special facts and circumstances, as well as reliance on the advice of her tax professional. A Taxpayer can really not accomplish more than that.

The Tax Court has set forth the following three requirements in order for a taxpayer to use reliance on a tax professional to avoid liability for a section 6662(a) penalty:

o (1) the adviser was a competent professional who had sufficient expertise to justify reliance, o (2) the taxpayer provided necessary and accurate information to the adviser, and o (3) the taxpayer actually relied in good faith on the adviser's judgment." See Neonatology Associates, P.A. v. Commissioner, 115 T.C. 43, 99 (2000), affd. 299 F.3d 221 (3d Cir. 2002).

These requirements are also known as "prongs", a Three Prong Test. Unconditional reliance on a preparer or adviser does not always, by itself, constitute reasonable reliance. The Tax Court has set forth additional guidelines based upon facts and circumstances. [Such guidelines are called dicta]

o The taxpayer must also exercise "Diligence and prudence".Marine v. Commissioner, 92 T.C. 958, 992-993 (1989), affd. without published opinion 921 F.2d 280 (9th Cir. 1991). o "The general rule is that the duty of filing accurate returns cannot be avoided by placing responsibility on an agent." Pritchett v.Commissioner, 63 T.C. 149, 174 (1974). o Taxpayers have a duty to read their returns to ensure that all income items are included.

- Reliance on a preparer with complete information regarding a taxpayer's business activities does not constitute reasonable cause if the taxpayer's cursory review of the return would have revealed errors. Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662-663 (1987).

o "Even if all data is furnished to the preparer, the taxpayer still has a duty to read the return and make sure all income items are included." Magill v.Commissioner, 70 T.C. 465, 479-480 (1978), affd. 651 F.2d 1233 (6th Cir. 1981).

The Court started off with a consideration of the Third Prong, the reliance in good faith on the Preparers judgment. In a display of common sense which is rarely seen in any federal court, the Tax Court delivered its opinion that

o "We conclude that petitioners did not rely in good faith on [the Preparer] to accurately prepare their return. We conclude that petitioners did not rely in good faith on [Preparer's] advice because they did not examine their return before it was submitted to the IRS. [Emphasis added]

- There you have it! If you don't read the return, you are not really relying upon someone, are you? - "Thus, petitioners' unconditional reliance on [The Preparer] does not, on these facts, constitute reasonable reliance and does not excuse their failure to closely examine their return."

What about the Second Prong? That the Taxpayer must provide necessary and accurate information to the Preparer.

o The Tax Court noted that the "reliance defense is also undercut by the fact that [Taxpayer] did not provide [Tax Preparer] with necessary Form 1099 documentation regarding their dividend and interest income in 2005.

- Sure, the amounts are insignificant, $216 in dividend income, and $24 interest income. But the failure to hand these over shows sloppiness, and causes the taxpayer to not meet the Second Prong.

After considering the Second and Third Prongs, the Tax Court did not even bother with the First Prong, whether the tax adviser was a competent professional. It concluded that the Taxpayer had "not demonstrated good faith and reasonable cause for their underpayments for 2005. Accordingly, the Court sustains [the IRS] determination that petitioners are liable for the section 6662(a) accuracy-related penalty for substantial understatements of income tax for the 2005 tax year."

That's it. The 20% penalty is kept. Obviously, the Taxpayer was protesting the principle of the penalty, as $1,059.20 is not a lot of money, and not worth the work of filing a Petition to hear the case in Tax Court. We have discussed this particular case because it illustrates rather clearly the principles involved in protesting the penalty, as well as the burden of proof required by the taxpayer.

Source by Bruce Kowal

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phgq · 5 years ago

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How to secure a local Business/Mayor's Permit

#PHinfo: How to secure a local Business/Mayor's Permit

Caption

January 2nd to the 20th is that time of year when registered business owners in the Philippines renew their Business Permit/License (or Mayor's Permit) as required by law with their respective Local Government Unit (LGU) which has jurisdiction over their office location.

Failure to file for renewal during the prescribed period will subject a company to a 25% surcharge on renewal fees with an additional 2% interest per month of delay. Additionally, LGUs are empowered to suspend businesses within their jurisdiction for failure to renew business permits.

For first time business owners, however, it is important to know that a Business Permit or Mayor's Permit is a document issued to a person who will put up a business or any trade activity. Securing that important document is one of the requirements for every business or company to operate in the country.

A Business Permit is also referred to as a Mayor’s Permit, because it is processed at the City or Municipal Hall -- the office of the mayor. Securing a business permit from the Mayor’s Office can only be done after accomplishing two other registrations first:

1. The registration of the business with the Department of Trade and Industry or DTI (for single proprietorship) or with the Securities and Exchange Commission or SEC (for partnership or corporation); and,

2. Securing a Barangay Business Clearance where the business will be established.

Requirements for Mayor’s Permit 1. Certification – either one of the following:

• DTI Business Name Certificate; or,

• SEC Articles of Partnership; or,

• SEC Certificate of Incorporation

2. Barangay Clearance / Permit

3. Authorization letter of owner with ID

4. Contract of Lease or Land Title / Tax Declaration

5. Sketch of Location

6. Occupancy Permit

7. Locational Clearance

8. Public Liability Insurance

9. Community Tax Certificate (Cedula)

10. Fire Permit

11. Sanitary Permit

The most crucial among this list are items 3 – 6, which are obtained “outside” the registration process. They are almost always provided by the building administrator or the owner of the property.

Additional requirements, taxes, and fees imposed may also depend on the local government, and each municipality or city has different procedures depending on the ordinances or local laws pertaining to it.

In Valenzuela City in Northern Metro Manila, the local government has started promoting its #PaspasPermit, an integrated online permit system where business owners can get permits from City Hall in a matter of minutes.

"Don't fall in line, GO ONLINE! Create your account, register your business, pay your taxes online and we'll deliver your business plate at your doorstep," it said, reminding all its local business owners.

"Log on to https://valenzuela.gov.ph/valenzuelaworks/… to find our more. Try our #PaspasPermit and experience the convenience," it urged on its official social media account.

Its Business Permit and Licensing Office (BPLO) is the one that issues permits and licenses before establishments can lawfully conduct business in the city.

The issuance of permits and licenses is necessary to ensure that all business activities and transactions are legitimate in order to provide the registered establishments the recognition, regulation and support from the city.

Securing a New Business Permit

REQUIREMENTS

Accomplished Application form

DILG-DTI-DICT Joint Memorandum Circular No. 01, Series of 2016 dated August 30, 2016 (6.0 (6.1)(6.1.2)(6.1.2.1)) and amended by 3S Ordinance 322 series of 2016.

New Business Registration

Proof of business registration, incorporation, or legal personality (e.i. DTI/ SEC/ Cooperative Development Authority (CDA) registration)

Basis for computing taxes, fees, and charges (e.g. business capitalization)

Occupancy Permit, if required by national law (e.g. Building Code and local laws), as post audit requirement in accordance with Section 5 of

Ordinance 322 Series of 2016 and Section 6.2.1.3 of DILG-DTI-DICT JMC 01-2016 Contract of Lease (if Lessee) and

Barangay clearance: for Businesses located in Barangays that are not included in City Resolution 853, 860, 872, 922, 949, 971, 999, 1008 series of 2017 and 1048, 1236 series of 2018 (An act authorizing the City Government of Valenzuela to collect Barangay Clearance fee).

For Rice retailer/dealer (Basis: National Food Authority (NFA)-National District Office letter dated 01 March 2016 and Memorandum dated 16 March 2016 issued by Atty. Alan Roullo Yap, City Administrator & OIC – City Legal Office)NFA License to operate. Note: No longer required as per NFA letter dated march 4, 2019

For Animal Facilities (Basis: Department of Agriculture-Bureau of Animal Industry Memo Circular 2016-12 and Memorandum dated 12 May 2016 issued by Atty. Alan Roullo Yap, City Administrator & OIC – City Legal Office)Certificate of Registration with Department of Agriculture-Bureau of Animal Industry.

For Manpower Agencies (Basis: DOLE Department Order 174 Series of 2017)Paid up capital must be at least Five Million Peso (5,000,000).

(Basis: Ordinance 442 Series of 2018 and IRR on EO 2018-065A dated April 23 2018)An owner may file an Application for Exemption with the Business Permit and Licensing Office (BPLO) with attached Statement of Capitalization or Gross Sales/Receipts.

For Cellsite Communication Services (Basis: Ordinance 32 series of 2011 as amended by Ordinance 252 series of 2015)Franchise to Operate from Sanggunianng Panlungsod.

For Video Games and other similar equipments (Basis: Ordinance 40 series of 2000)Allowed in shopping malls and arcades only.

For Public market , Private market, “talipapa” or satellite market , “tiangge” or flea market, hawkers, slaughterhouse and other similar market activities (Basis: Ordinance 44 series of 2006)Franchise to Operate for Private market. Special Permit to Operate for “talipapa”.

For Private entities operating Pre-School, Elementary and High School (Basis: Ordinance No. 112, Series of 2014)

For establishment school originated in Valenzuela City - Recommendation latter from Valenzuela Division Office of DepEd. Permit to Operate issued by the Regional Office of DepEd. Occupancy permit.

For establishment school originated outside the City but with branches within Valenzuela City - Recommendation latter from Valenzuela Division Office of DepEd. Permit to Operate issued by the Regional Office of DepEd. Certificate of Recognition issued by the Regional ofiice of DepEd. Occupancy permit.

For New Schools in Valenzuela City - Recommendation latter from Valenzuela Division Office of DepEd. Duly stamped application form for permit to operate issued by the Division Office of DepEd. Occupancy permit. Affidavit by the applicant undertaking to submit the Permit to Operate issued by DepEd prior the renewal of the business.

For New branches of established schools originated outside the City - Recommendation latter from Valenzuela Division Office of DepEd. Permit to Operate issued by the Regional Office of DepEd. Any document or certificate issued by the Regional Office of DepEd stating the approval of the establishment of new branch within Valenzuela City. Occupational Permit.

For Primary Tourism Enterprises such as hotels, resorts, inns and other accommodation stablishments (Basis: DILG Memorandum circular dated February 06, 2019 inrelation to IRR of Republic act no. 9593 otherwise known as Tourism Act of 2009)Accreditation from Department of Tourism.

For Firecrackers and other Pyrotechnic devices (Basis: Joint Memorandum Circular No. 01, Series of 2014 , Ordinance 333 series of 2016 and IRR on E.O. 2017-262 series of 2017)Manufacturing is prohibited within the territorial jurisdiction of Valenzuela City. Dealers and retailers shall only be offered for sale in malls and in licensed public and private markets.

STL (Small Town Lottery) is considered illegal and unauthorized by the PCSO (Basis: PCSO Letter Dated October 18, 2018)

Public Utility Bus Terminals and Operators and Other Public Utility Vehicle Terminals and Operators are prohibited along EDSA. (Basis: MMDA Regulation No. 19-002, Series of 2019)

Note: For Authorized Representative on Signature of ApplicantAuthorization Letter

Note: For applications through online business transaction systemSubmit completely filled-out and signed application form and comply with the regulatory requirements and other deficiencies within 30 days from release of the business permit. If there is an error and/or misrepresentation, it will render the application and the issued business permit and other issued clearances void ab initio from the beginning.

All other requirements required by law, ordinance and rules are subject to Post-Audit Process. (Based on 3S Ordinance).

Other Requirements (Post-Audit Process Based on 3S Ordinance): Please refer to the respective Citizen’s Charter of the following offices for the issuance of clearance, permit and certificate

Locational Clearance (City Zoning Office)

Sanitary Permit (City Health Office)

Occupancy Permit (Office of Building Official)

Building Permit (Office of Building Official)

Electrical Permit (Office of Building Official)

Mechanical Permit (Office of Building Official)

Anti-Fencing Certificate for Junkshop (Issued by the Police Department)

Fire Safety Inspection Certificate or Certification of Non- Coverage or similar document of that Nature* (Bureau of Fire Protection)

For Business/Employer listed to SSS negative list/with suspected delinquency

SSS Clearance*

(Basis: on Joint DILG-Philhealth-SSS-DTI Memorandum Circular)

Certificate of compliance: Provisional forth-five (45) days validity for Large Accounts

(Basis: SSS letter dated June 11, 2018)

Phil Health Clearance*

(Basis: Joint DILG-Philhealth-SSS-DTI Memorandum Circular)

For Financing / Lending Company* (Basis: SEC and DILG Memorandum of Agreement)

Copy of the Certificate of Authority (CA) to operate as a financing or lending company issued by the SEC; and

Certification from the SEC Head Office or appropriate SEC Extension Office that the CA issued in favor of the applicant for business permit is valid and has not been revoked or suspended.

For applicant of new pawnshops, branch of existing pawnshop, foreign exchange dealer, money changers and remittance agents*

Subject to submission of application for registration with the Bangko Sentral ng Pilipinas (BSP) prior to the restart of operation.

For Firecrackers and other Pyrotechnic devices dealers and retailers. (Basis: Joint Memorandum Circular No. 01, Series of 2014 , Ordinance 333 series of 2016 and IRR on E.O. 2017-262 series of 2017)

NOTE: Duly registered establishments already offering for sale for at least five (5) years already prior to the enactment of this Ordinance are subject to post audit

BFP Certification

PNP License to deal Firecrackers and Pyrotechnics Devices

BFAD Certificate to Operate*

For service and repair shop business (Basis: Presidential Decree No. 1572 and DTI letter dated August 08, 2016)

DTI Accreditation

Other applicable clearance, permits and certificates.

*subject to written clarification from the DILG

(PIA NCR)

***

References:

* Philippine Information Agency. "How to secure a local Business/Mayor's Permit." Philippine Information Agency. https://pia.gov.ph/news/articles/1032202 (accessed January 02, 2020 at 04:41PM UTC+08).

* Philippine Infornation Agency. "How to secure a local Business/Mayor's Permit." Archive Today. https://archive.ph/?run=1&url=https://pia.gov.ph/news/articles/1032202 (archived).

#Philippines #News #Filipino #Pinoy #Tourism #Politics #Culture #Editorial #Environment #Society #History

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ifindtaxpro · 2 years ago

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#research #development #irs

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acharyainduprakash-astrolog-blog · 6 years ago

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Car catches fire, man jumps out and runs to stop it in Gurugram

A video is getting viral on social media, a man in Gurugram is chasing a burning car on a flyover on Tuesday evening.

Police said, Rakesh Chandel, 44, was going sec 25 to distribute Diwali gifts. When returning home, his car which he was driving suddenly caught fire. He is an employee of a manpower firm in Manesar, had a narrow escape, police said. In the video, Chandel is seen running behind car before the vehicle hit an auto on the Rajeev Chowk flyover, towards Hero Honda Chowk. Chandel said he heard some noise and stopped to check what happened with the car. "I got down and checked all tires yet they were OK. On the other hand, I started the car and drove towards the flyover however inside seconds a similar sound begun originating from the car," he said. Chandel got down again and opened the car bonnet however couldn't find the issue. He again began and when the car reached the flyover, he heard a sound and seen flames. "I tried to apply brakes yet they had failed. I hopped out of the car. Despite the fact that I applied hand brakes yet the auto didn't stop," said Chandel. Chandel said he called police control room, fire station and his boss to report the episode. A PCR reached the spot inside minutes and they attempted to stop the moving car however failed. The car slammed into an auto-rickshaw that was coming from the wrong side. IS Kashyap , associate divisional fire officer from area 29 fire station, said they had sent a fire delicate. "I was yelling for help yet individuals were busy to record the incident in videos, I was going to faint and nobody came to help. No one even shared drinking water to me," said Chandel. A case has been enlisted under area 174 of the code of criminal technique (CrPC) at the Sadar police post. Read the full article

#car #Diwali #gurugram #RajeevChowk

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worldbestlawyers · 8 years ago

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New Post has been published on World Best Lawyers

New Post has been published on http://www.worldbestlawyers.com/are-you-blaming-your-tax-preparer-for-your-screwed-up-tax-return/

Are You Blaming Your Tax Preparer For Your Screwed Up Tax Return?

How one taxpayer argued and lost at Tax Court. Moral: you really have to take some responsibility for your taxes. Have you ever wondered if you could blame your tax preparer in order to avoid an IRS penalty of 20%? Come up with a new version of “The Dog Ate My Homework”, or “The Devil Made Me Do It”? If your tax return gets audited, and you “lose”, the IRS is very quick to impose its negligence penalty on top of back taxes, plus interest. The additional tax you owe is called a “deficiency” and the penalty is the “accuracy related penalty”, and is imposed at a flat 20% of the deficiency: if you owe $5,000 because you lost the audit, the penalty is $1,000.

“Hold on!” you may cry. “I gave all my stuff to the preparer. Just because he made errors should not be a reason to penalize me. I’ve got enough problems with coming up with the deficiency. I’m a victim here. Not fair. I’m going to Tax Court.” Which is precisely what a California woman did when faced with a penalty of $1,059.20. Not wanting to pay the big bucks for a tax lawyer, she represented herself [Pro Se] before the Tax Court [T.C. Memo 2009-278]. And she lost.

Now, the Preparer, in the language of the Tax Court, “failed to consider or include” these three taxable items when he prepared the 2005 Form 1040: Social Security income $21,445, Dividends $216 and Interest $24. He forgot to put down the $21,445, and of course couldn’t put down the dividend and interest income, because he didn’t know about them. The Preparer did, nonetheless, give the Taxpayer a summary of the items which would be included on the tax return, but no copy of the return was provided to the Taxpayer until the return had been electronically filed, and the filing had been acknowledged by the IRS. (This is not considered to be acceptable practice by any tax preparer.)

The legal framework is as follows:

The Penalty The Internal Revenue Code, subsection (a) of section 6662 imposes an accuracy-related penalty of 20 percent of any underpayment that is attributable to causes specified in subsection (b).

Among the causes justifying the imposition of the penalty is

o any substantial understatement of income tax as defined in section 6662(d) o a substantial understatement occurs where the amount of the understatement exceeds the greater of

– [1] 10 percent of the tax required to be shown on the return for the taxable year, or – [2] $5,000. – In this case, the deficiency is $5,296 which is greater than $5,000 and fulfills the second condition.

Exceptions to the Penalty The section 6662(a) penalty is not imposed if a taxpayer can demonstrate

o (1) reasonable cause for the underpayment and o (2) that the taxpayer acted in good faith with respect to the underpayment. Sec. 6664(c)(1).

Subjective Considerations Regulations promulgated under section 6664(c) further provide that

o the determination of reasonable cause and good faith “is made on a case-by-case basis, taking into account all pertinent facts and circumstances.” Sec. 1.6664-4(b)(1), Income Tax Regs. o Reliance on the advice of a tax professional may, but does not necessarily, establish reasonable cause and good faith for the purpose of avoiding a section 6662(a) penalty.

The Tax Court has set forth the following three requirements in order for a taxpayer to use reliance on a tax professional to avoid liability for a section 6662(a) penalty:

o (1) the adviser was a competent professional who had sufficient expertise to justify reliance, o (2) the taxpayer provided necessary and accurate information to the adviser, and o (3) the taxpayer actually relied in good faith on the adviser’s judgment.” See Neonatology Associates, P.A. v. Commissioner, 115 T.C. 43, 99 (2000), affd. 299 F.3d 221 (3d Cir. 2002).

These requirements are also known as “prongs”, a Three Prong Test. Unconditional reliance on a preparer or adviser does not always, by itself, constitute reasonable reliance. The Tax Court has set forth additional guidelines based upon facts and circumstances. [Such guidelines are called dicta]

o The taxpayer must also exercise “Diligence and prudence”.Marine v. Commissioner, 92 T.C. 958, 992-993 (1989), affd. without published opinion 921 F.2d 280 (9th Cir. 1991). o “The general rule is that the duty of filing accurate returns cannot be avoided by placing responsibility on an agent.” Pritchett v.Commissioner, 63 T.C. 149, 174 (1974). o Taxpayers have a duty to read their returns to ensure that all income items are included.

– Reliance on a preparer with complete information regarding a taxpayer’s business activities does not constitute reasonable cause if the taxpayer’s cursory review of the return would have revealed errors. Metra Chem Corp. v. Commissioner, 88 T.C. 654, 662-663 (1987).

o “Even if all data is furnished to the preparer, the taxpayer still has a duty to read the return and make sure all income items are included.” Magill v.Commissioner, 70 T.C. 465, 479-480 (1978), affd. 651 F.2d 1233 (6th Cir. 1981).

o “We conclude that petitioners did not rely in good faith on [the Preparer] to accurately prepare their return. We conclude that petitioners did not rely in good faith on [Preparer’s] advice because they did not examine their return before it was submitted to the IRS. [Emphasis added]

– There you have it! If you don’t read the return, you are not really relying upon someone, are you? – “Thus, petitioners’ unconditional reliance on [The Preparer] does not, on these facts, constitute reasonable reliance and does not excuse their failure to closely examine their return.”

What about the Second Prong? That the Taxpayer must provide necessary and accurate information to the Preparer.

o The Tax Court noted that the “reliance defense is also undercut by the fact that [Taxpayer] did not provide [Tax Preparer] with necessary Form 1099 documentation regarding their dividend and interest income in 2005.

– Sure, the amounts are insignificant, $216 in dividend income, and $24 interest income. But the failure to hand these over shows sloppiness, and causes the taxpayer to not meet the Second Prong.

After considering the Second and Third Prongs, the Tax Court did not even bother with the First Prong, whether the tax adviser was a competent professional. It concluded that the Taxpayer had “not demonstrated good faith and reasonable cause for their underpayments for 2005. Accordingly, the Court sustains [the IRS] determination that petitioners are liable for the section 6662(a) accuracy-related penalty for substantial understatements of income tax for the 2005 tax year.”

That’s it. The 20% penalty is kept. Obviously, the Taxpayer was protesting the principle of the penalty, as $1,059.20 is not a lot of money, and not worth the work of filing a Petition to hear the case in Tax Court. We have discussed this particular case because it illustrates rather clearly the principles involved in protesting the penalty, as well as the burden of proof required by the taxpayer.

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