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Rubber compound mixing machine Kneading machine Banbury mixer. US $1000 30000 Set . Tags: Color Masterbatch Mixer. Ad. Small Vertical Plastic Color Powder Mixer/Rubber Compound Mixing Machine. US $13000 100000 Piece . 100 Pieces (Min. Order) 4 YRS Nanjing Kairong Machinery Technology Co., Ltd.
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Rubber Mixing Kneader , Find Complete Details about Rubber Mixing Kneader,Rubber Mixing Kneader Mill,Compounding Line 55,Kneader Pe from Rubber Raw Material Machinery Supplier or Manufacturer Nanjing Mixer Rubber&Plastic Machinery Co., Ltd.
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Introduction: This machine is suitable for mixing, kneading and dispersing chemical raw materials such as plastic, rubber, synthetic rubber, hot melt adhesive and various low viscosity materials.
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80l Internal Rubber Kneader Banbury Mixer , Find Complete Details about 80l Internal Rubber Kneader Banbury Mixer,Internal Rubber Kneader,Banbury Mixer,Internal Rubber Mixer from Supplier or Manufacturer Qingdao Everfine Machinery Co., Ltd.
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BEIRUT — Prime Minister Saad Hariri warned Wednesday that Lebanon is heading toward an economic "catastrophe" unless the government implements strict austerity measures to reduce a ballooning budget deficit and massive national debt.
The stark warning came shortly after parliament passed amendments necessary to implement an ambitious plan to restructure the country's crumbling electricity sector. Restructuring the power sector, dysfunctional since Lebanon's 1975-90 civil war, has been among key demands for reforms by the World Bank and international donors.
The protest by more than 2,000 state employees in downtown Beirut comes amid discussions by the government of what it called "painful" and "unpopular" measures to be taken to try to cut the budget deficit and slow the growth of the national debt, which stands at more than $85 billion, or more than 150% of the gross domestic product, making it among the highest in the world.
"We have approved the electricity plan and we are working on the budget, which will include a wide austerity package," Hariri told journalists in a tense back and forth after Wednesday's parliament session. Without going into details, Hariri hinted that some civil servants and members of the military may have to make "sacrifices," insisting that such steps will not affect the poor.
No agreement yet has been reached but leaks about possible wage cuts have led to random protests and street closures by members of a worried public. Foreign Minister Gebran Bassil tweeted over the weekend that if wages are not reduced, "there will be no salaries for anyone" in the future.
"The draft budget does not include so-called wage cuts," Finance Minister Ali Hassan Khalil told reporters after Wednesday's parliament session, seeking to calm nerves.
"There are major concerns, especially that living conditions are becoming very expensive and difficult. Civil servants cannot tolerate" having their wages cut, he said.
"Those who led us to this point should take the responsibility. Why did we reach this level? Because they have been stealing for 20 years," Saliba said about Lebanese politicians.


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With Schools Ditching Merit for Diversity, Families of High Achievers Head for the Door, by Vince Bielski
Posted on January 7, 2023 | 1 Comment
One of the worst things you can do to bright kids is not challenge them. From Vince Bielski at realclearwire.com:
Alex Shilkrut has deep roots in Manhattan, where he has lived for 16 years, works as a physician, and sends his daughter to a public elementary school for gifted students in coveted District 2.
It's a good life. But Shilkrut regretfully says he may leave the city, as well as a job he likes in a Manhattan hospital, because of sweeping changes in October that ended selective admissions in most New York City middle schools.
These merit-based schools, which screened for students who met their high standards, will permanently switch to a lottery for admissions that will almost certainly enroll more blacks and Latinos in the pursuit of racial integration.
Shilkrut is one of many parents who are dismayed by the city's dismantling of competitive education. He says he values diversity but is concerned that the expectation that academic rigor will be scaled back to accommodate a broad range of students in a lottery is what's driving him and other parents to seek alternatives.
Although it's too early to know how many students might leave the school system due to the enrollment changes, some parents say they may opt for private education at $50,000 a year and others plan to uproot their lives for the suburbs despite the burdens of such moves.
"We will very likely leave the public schools," says Shilkrut, adding that he knows 10 Manhattan families who also plan to depart. "And if these policies continue, there won't be many middle- and upper middle-class families left in the public schools."
This entry was posted in Education, Government, Horseshit and tagged Merit. Bookmark the permalink.
One response to "With Schools Ditching Merit for Diversity, Families of High Achievers Head for the Door, by Vince Bielski"
Harrison Bergeron | January 7, 2023 at 9:43 pm | Reply
The rainbow egalitarian equity workers utopia will be so easy to control.
I enjoy laughing at the soft weak neurotic obedience I only obey virtue signals.

redpajama_set_name: RedPajamaCommonCrawl


text:
Create Sublet
General Terms and Conditions for stusu UG (limited liability)
1. Scope of Validity
1.1. The general terms and conditions (hereinafter referred to as: "T&Cs") apply for the utilisation of the "stusu" services of stusu UG, Graefestraße 83, 10967 Berlin (hereinafter referred to as: "stusu") according to section 2 of this T&Cs, by the user and those directors, representatives, employees, associates and agents acting for it (hereinafter referred to as: the "User").
1.2. These T&Cs in their respective version are applicable exclusively to contractual relationships between stusu and the User. They do not apply to contracts between the users. Deviating conditions of the User shall not be recognised by stusu, unless stusu has expressly agreed to their validity in writing.
2. Services of stusu
2.1. stusu is operator of a user-based online platform, which is available under www.stusu.com (hereinafter "Website") with several functions as described in this section 2 (hereinafter also in general "Service"). Via the Website, registered Users (hereinafter also "Landlords") can advertise premises, especially artists' studios and working spaces (hereinafter "Premises"), offer them for rent to other registered users (hereinafter also "Tenants") and contact each other via the Website's integrated messenger in order to rent out or lease such Premises (hereinafter also "Membership Services").
2.2. Browsing through the offers on the Website as well as the registration on the Website are initially free of charge. This allows the User to get an overview of the Premises offered and the Service available. To use the Membership Services, the User has to register via the Website (see section 3) and to purchase a so-called membership license (hereinafter also "Membership License", see section 4.) in the user area of the Website (hereinafter "User Area"). The information provided by stusu via its Website represents a non-binding invitation (invitatio ad offerendum) to use the Service.
2.2. stusu is involved in the relationship between the Landlords and Tenants neither as a mediator nor as a party or as a representative of a party. Contracts initiated as a result of an advertisement posted via the Service or otherwise with the help of the Service are to be completed and fulfilled without the participation of stusu.
3. Registration and Setting up a User Account (free of charge)
3.1. The registration via the Website (hereinafter also "Registration") is initially free of charge. Registration is only allowed for legal persons and unrestricted competent physical persons and partnerships. In particular, registration is forbidden for under 18s. To register, it is initially required that the User gives his/her correct first and last name, as well as a valid e-mail address. By clicking the "Sign up" button to transfer the data of the User, an offer is made to conclude a contract for the use of the User Area, as validated by this T&Cs. However, this contract is only concluded when stusu sends an e-mail with a confirmation link that the User must click on. stusu is entitled to temporarily or permanently reject a Registration at any time without having to offer reasons therefore. In this case or if a Registration is not fully completed, stusu will immediately delete any data submitted by the User during Registration.
3.2. With the successful Registration, stusu creates a personal User Account for every registered User, with which the User has access to the User Area (hereinafter "User Account"). User Accounts are non-transferable. After Registration the User must set a suitable and secure password. For using the Service via the User Area, it is necessary to log in to the User Account by entering the e-mail address and password specified during Registration. In the "My Account" settings, the User may add or edit his/her User Account information in the category "Profile".
3.3. The access data selected by the User during Registration are to be treated as confidential. The User is not permitted to allow third parties use of the Service via his/her access data. Common use of the account within a company and company location is however permissible. In the case of firm evidence of an abuse or of the knowledge of third parties of access data, the User must immediately inform stusu.
4. The Use of the Membership Services, Membership License and Costs
4.1. If the User wants to use the Membership Service, i.e. rent or lease Premises, the User must purchase a "membership license" (hereinafter "Membership License").
4.2. The Membership License can be purchased at any given time by clicking the "pay to purchase membership license" button for 20 EUR (tax included), which also concludes the contract for the Membership Services. Payment has to be made by credit card. The Membership License is valid for a period of one year and expires automatically. The User can see the purchased Membership License in his/her account on the Website under the section "MY LICENSES". Here s/he can find information on the status, the date when the Membership License was granted and when it will expire and the order details or download the invoice.
4.3. Costs are also incurred when rental contracts are concluded between the Users. However, this payment is not made to stusu and cannot be made within the technical infrastructure of the Website.
5.1. The User is exclusively responsible for all content provided publicly or privately, sent or otherwise made available to third parties content (hereinafter referred to as: "Content") via the Service, particularly data, texts, graphical representations, animated or stationary images. Only a purely technical transmission of the respective contents is carried out by the Service.
5.2. Content is exclusively restricted to content pertaining to the rental of Premises, in whole or in part for commercial purposes or for freelance use.
5.3. The Landlord is obliged to provide the Tenant with full and truthful information in relation to the Premises and the legal relationships pertaining to them, in particular existing rental contracts with third parties, the (sub) rental rate of the space and with regard to the other provided content, in order to give the Tenant a true impression of the Premises.
5.4. In connection with the use of the Service or any legal relationships resulting therefrom, Landlords and Tenants are themselves responsible for the adherence with all statutory provisions, particularly tax law and municipal statutes concerning residential rental.
5.5. Content made accessible by Users via the Service and their use by Tenants and/or Landlords and/or further third parties will not in principle be checked by stusu for legitimacy, accuracy, completeness, and/or quality. Stusu offers no guarantee for the legitimacy, accuracy, completeness, and/or quality for the respective Content and/or User data and/or the correct use by Tenants and/or Landlords and/or further third parties. Should stusu become aware of illegal actions within the Service, the relevant content will be removed immediately and/or the access to these will be blocked.
5.6. With the agreement with the validity of these T&Cs, the User assures that s/he, within the framework of the application of the Service, will neither make available any content nor engage in any actions which violate good practice or violate the rights of other Users and/or the Tenant or third parties, in particular personality rights as well as copyright and trademark rights, or which otherwise violate any applicable law or the T&Cs. Before making available access to his/her respective content on the Service and/or the use of the third party content, the User must ensure that the necessary rights of use to said content are entitled to him/her. In particular, the User may not upload content, otherwise make available to the public and/or otherwise use which contains representations of violence, or sexual, discriminatory, insulting, racist or slanderous elements.
5.7. In the presence of concrete evidence of an infringement of the rules noted above in Figs. 5.6., stusu reserves the right at any time, depending on the gravity of the infringement, to delete the content and to warn Users that the use of the Service may be restricted and that User accounts may be provisionally or permanently blocked.
5.8. The User shall exempt stusu, its directors, agents, employees, associated and agents from all claims that arise as a result of or in connection with an infringement by the User of these provisions or the violation of the rights of other Users and/or the Tenant and/or third parties. This also includes the necessary costs of legal defence and prosecution.
5.9. In the event of a claim by a third party, the User is obliged to immediately communicate to stusu all information required for a consideration of possible claim of the third party. Further compensation claims of stusu against the User remain unaffected.
5.10. The User obligations noted above in Figs 5.8. and 5.9. do not apply where the User is not responsible for the relevant infringement.
6. The Granting of Rights to use stusu
6.1. The User grants stusu during the time of the use contract a chronologically and geographically unrestricted, free, simple and transferable right to use the content made accessible by him/her via stusu, in particular photos of the Premises but not the private communications between the Users via the Website's messenger, (hereinafter referred to as: "Usage Rights"). The Usage Rights are exclusively made use of within the framework of the Service and of its offer. The Usage Rights include in particular also the right to the reproduction, distribution, making publicly accessible, and editing of the content provided by the User, as well as the use of the Content for marketing purposes by stusu on other websites, including social media, in particular Instagram, software applications, e-mails or print, radio and television marketing campaigns and presentations, at internal and public events such as trade fairs, seminars and training courses. The User shall declare his/her agreement for the translation of his/her contents may be undertaken for integration into foreign websites and software applications.
6.2. The Usage Rights are revocable with effect for the future at any time. The User can revoke such by e-mail at office@stusu.com or in writing to stusu UG (limited liability), Graefestraße 83, 10967 Berlin by supplying his/her Users data. The revocation of the Usage Rights shall be without prejudice to the existing Usage Rights, which were transferred by stusu to third parties, or otherwise used by stusu, before the exploitation of this revocation by the User, this applies particularly to images made publicly available by the User via the Service.
7. Restrictions on Use
7.1. The User must use the Service in such a way that no impairment, overloading or damage occurs to stusu and that the objective and functionality pursued by the Service is neither endangered or bypassed. The User will neither bypass nor alter the stusu security arrangements by itself or via a third party. The use of hyperlinks referring to the domain www.stusu.com, www.stusu.de or stusu.net and/or associated subdomains, does not in principle constitute any relevant exploitative action.
7.2. Other integration of the Service into other private or commercial services is subject to the written approval of stusu.
8.1. stusu is committed to attaining the highest possible level of availability of the service, and to the remedying of problems in as short a time as possible. A lasting and trouble-free availability of the Service is not however guaranteed. The User thus has no claim to a permanent and continuous availability of the Service.
8.2. stusu assumes no guarantee for the permanent availability of its technical systems or the completeness, correctness or topicality of the information made available to the User, or for any errors in data transfer.
9. Backup of the own data
The User is obliged to provide adequate safeguards to ensure that the information made visible on the network and stored by stusu, is secured in a state of the art fashion. It is the responsibility of the User therefore, to save and/or print particularly important information on suitable media - ideally at the end of each use of the Service - so that full access to the data is possible independently of the Service.
10. Cancellation and Termination of Service
10.1. The User may terminate the Service at any time for any reason and without notice in the User Account's settings.
10.2. The contract with the User may also be cancelled with a two week notice period in the event that stusu cease to provide its Service completely. In this case, the User may demand that any Membership Licence fee paid is refunded to him proportionately. The right to termination on important grounds and the right to block or restrict a User Account, particularly but not exclusively according to the above-mentioned Figs 5.5. and 5.6. remain unaffected.
10.3. Upon termination of the respective contract, the User Account and all personal data will be permanently deleted, unless storage of which is required for the execution of the contractual relationship or their storage is required with regards to the claim, exercise or defence of legal claims and there is no reason to believe that the protection interest of the User outweigh such collection, processing or use.
11.1. stusu is liable without limit pursuant to the statutory provisions for damages which are caused by deliberate or grossly negligent behaviour of stusu and his vicarious agents as well as for damage to body and health and damage according to the product liability law as well as in cases of acquisition of guarantees.
11.2. For damages caused by slight negligence, stusu is liable only insofar as they affect to essential contractual duties (cardinal duties). Cardinal duties are such obligations whose fulfilment makes the due performance of the contract possible in the first place, and upon which the User regularly relies and on whose compliance the User might rely. As far as a liability of stusu for slight negligence exists, this is limited to liability by stusu to typically foreseeable damage.
11.3. The foregoing limitations of liability shall also apply in favour of the subcontractors of stusu.
11.4. stusu shall not be liable for any expenses incurred by the User through the use of services not expressly offered by stusu. This applies in particular for costs incurred as a result of the data transfer to or from the mobile device of the User.
11.5. stusu is only liable for deficient functions present at the beginning of the Service, if stusu or its agents are responsible for said deficiency. Strict liability for initial defects, within the scope of rental law, is excluded.
12. Property Rights
All stusu brands and/or commercial property rights represented within the scope of the Service and/or the commercial property rights of partners, customers and advertisers connected with the Service, remain the property of the entitled party, even if the respective representations or logos are nor marked with appropriate protective signs. Duplication and/or other use of these trademarks, copyrights and/or logos without the consent of the respective owner is not permitted.
13.1. stusu collects, uses and processes the personal data of the User in the framework of the implementation of the contract in accordance with the statutory provisions.
13.2. In addition, subject to the consent of the User, the provisions of the data protection declaration are valid.
14. Right of withdrawal regarding the use of the Membership Services
Instructions on withdrawal
You have the right to withdraw from this contract within 14 days without giving any reason.
The withdrawal period will expire after 14 days from the day of the conclusion of the contract for the Membership Service.
To exercise the right of withdrawal, you must inform us (stusu UG (haftungsbeschränkt) Gräfestraße 83 10967 Berlin Germany, phone: +491729210106, e-mail: office@stusu.com) of your decision to withdraw from this contract by an unequivocal statement (e.g. a letter sent by post, fax or e-mail). You may use the attached model withdrawal form, but it is not obligatory.
To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.
Effects of withdrawal
If you withdraw from this contract, we shall reimburse to you all payments received from you, including the costs of delivery (with the exception of the supplementary costs resulting from your choice of a type of delivery other than the least expensive type of standard delivery offered by us), without undue delay and in any event not later than 14 days from the day on which we are informed about your decision to withdraw from this contract. We will carry out such reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.
By using the Membership Service, you expressly agree that we may begin to provide the contract execution before the end of the withdrawal period. Upon beginning of the contract execution you lose your right of withdrawal.
Model withdrawal form
If you want to withdraw from the contract while using a model withdrawal form, please fill out this form and send it back.
[here the trader's name, geographical address and, where available, his fax number and e-mail address are to be inserted by the trader]:
I/We (*) hereby give notice that I/We (*) withdraw from my/our (*) contract of sale of the following goods (*)/for the provision of the following service (*),
Ordered on (*)/received on (*),
(*) Delete as appropriate.
15. Contract language, Applicable law, place of jurisdiction, Online Dispute Resolution
15.1. Contract language is English. The communication between stusu and the User shall be conducted either in English or German.
15.2. The law of the Federal Republic of Germany, excluding the UN Sales Convention, shall apply. This also applies if the User has its domicile in another Member State of the European Union and not in the Federal Republic of Germany. Mandatory consumer protection regulations of the law of the state in which the User who is a consumer has his usual residence remain unaffected by this. A consumer is any natural person who concludes a legal transaction for purposes that can predominantly be attributed neither to his/her commercial nor his/her independent professional activity.
15.3. The place of provision of the Service is Berlin, Germany.
15.4. If the User is a merchant, a legal entity under public law or a special fund under public law or if the platform user does not have a general place of jurisdiction in the Federal Republic of Germany, the exclusive place of jurisdiction is the seat of stusu (currently: Berlin) for all current and future claims arising from or as a result of the business relationship between stusu and the User.
15.5. The European Commission provides an Online Dispute Resolution (ODR) platform for consumers. This can be accessed at: www.ec.europa.eu/consumers/odr. The e-mail address of stusu is: office@stusu.com. stusu is neither obliged nor willing to participate in dispute resolution proceedings under the Consumer Dispute Resolution Act (Verbraucherstreitbeilegungsgesetz - VSBG).
16. Agents
For the purpose of fulfilling the terms of the contract in the framework of the Service, stusu may use third parties as agents.
17. Reservation of the right to make amendments
These T&Cs may be altered by stusu at a later date. Changes will only be made by stusu to the T&Cs for good reason. In the event of a change, stusu will communicate the amended T&Cs and to emphasise the changes. If the User does not agree with these changes, s/he may contradict them within a timeframe of one month following their announcement. Stusu will be separately informed with regards to right to contradict, the importance of user behaviour and legal consequences. Where no contradiction is raised within this timeframe, the amendments shall be deemed as approved. In the event of contradiction, the contract will continue unaltered, however, stusu, where applicable, will make use of its ordinary termination right.
18. Availability of these T&Cs; storage of the contract text
18.1. The User will be sent these T&Cs – the contract text - by e-mail after Registration according to section 3 of these T&Cs. The User can save the current version of the T&Cs as well as stusu's data protection declaration at any time via the Website to his end device and store them.
18.2. stusu will not storage the contract text but the invoice and other information on the Membership License (see Figs 4.2).
19. Severability clause
Should any provision of the contract with the User, including these T&Cs, be or become totally or partly ineffective, this will not affect the validity of the remaining provisions. In the case of translation of the T&Cs into another language, the German language version will prevail where there doubt or disagreements.
Date of Last Revision: June 11, 2020


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Candace Dixon
Tax Accountant CWSEAPA® PLLC
Realities of Payroll Software for Small Business
iStock_qingwa_IRS Entrance
IRS Offers Compensation Tables for 2022 Plan Year
The IRS's latest revenue ruling includes two tables for determining benefits for retirement plans that used permitted disparity. Here, Candace Dixon explains what changed for 2022 and what this means for an employer.
The IRS has issued Revenue Ruling 2022-2, which contains the covered compensation tables for the 2022 plan year. These tables are used in calculations for defined-benefit retirement plans that use permitted disparity, which is sometimes called integration, to determine employer-provided benefits. Permitted disparity means that the employer chooses to provide an extra benefit to plan participants with compensation above a certain level.
The ways of determining the permitted disparity formula are numerous and quite complex. One must determine the correct integration level when the excess contribution percentage (the percentage of contributions allocated to pay exceeding the integration level) and the base contribution percentage (the percentage that's allocated to pay less than the integration level) will maximize the contribution allocation. For this reason, plans should use the amounts provided in the tables, as they have already rounded the actual amounts of covered compensation for the different years of birth.
The taxable wage base is $147,000 for determining covered compensation for 2022, an increase from $142,800 for 2021 and $137,700 for 2020. The Social Security Administration in October announced the cost-of-living adjustment to the Social Security taxable wage base for 2022. Maximum earnings subject to Social Security are 15.3 percent FICA payroll tax, 6.2 percent paid by the employer and 6.2 percent paid by the employee.
[spark:newsletter-signup]
This significant jump is due to the 2021 increases to the Consumer Price Index, which rose 6.2 percent from October 2020 to October 2021, the largest 12-month increase since November 1990, according to a Bureau of Labor Statistics report in November 2021. Prices have been noticeably rising over the past year, with energy prices increasing 30 percent, the food index by 5.3 percent and other items, including both new and used vehicles, by 4.6 percent, the largest 12-month increase since August 1991. The price of gas rose 49.6 percent over the last year, the highest increase since September 2014.
While employers had some indication that this increase was inevitable, giving them time to prepare, because of the strict and complex guidelines under IRC Section 415(b) to prevent employers from using benefit plans as tax shelters for highly compensated employees, the best option is to have an enrolled actuary determine the amount that can be put into a defined-benefit plan to protect its tax-exempt status.
Candace J. Dixon has been in practice as an accountant since 1996. She has a Bachelor's Degree in Accounting from Saint Leo University in Tampa, Florida, and is a Certified Advanced QuickBooks ProAdvisor. She specializes in taxation and advanced accounting, and is known for being well-versed in the Internal Revenue Code and the gig economy. Her...
Read more from Candace Dixon


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Home Music Album Reviews
May 9, 1974 4:00AM ET
Open Our Eyes
Ken Emerson
Ken Emerson's Most Recent Stories
Gerry Rafferty's 'Baker Street' Blues: Rolling Stone's 1978 Feature
American Fool
Living In The USA
A pleasant miscellany of Africana, Latin rhythms, well-mannered funk, smooth jazz, Sly Stone, Stevie Wonder and the Fifth Dimension, Earth Wind & Fire's Open Our Eyes has both disco and easy-listening appeal, and it's so cheerful one scarcely minds the lack of focus and distinction.
Among the distinctively positive elements: Maurice White's ringing kalimba, Andrew Woolfolk's fluent soprano sax, someone's eerie falsetto squeal, and everybody's good humor. But the band needs a more singular personality — something its eight members may have difficulty agreeing on. May I suggest a take-charge vocalist?
In This Article: Earth, Wind & Fire


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IceHogs' Samuelsson Providing Instant Offense
by: Scott Leber
Posted: Feb 21, 2018 / 05:18 AM CST / Updated: Feb 21, 2018 / 05:18 AM CST
There's a new sheriff on the ice for the Rockford IceHogs….Henrik Samuelson. He's provided instant offense.
Hockey is a game team chemistry. Samuelsson has fit right in since the first time he put on an IceHogs uniform last week. He has scored goals in each of his first three games.
"The first game for sure I was nervous and definitely as the games went along I felt more and more comfortable holding onto the puck and making plays when I can," says Samuelsson.
"I think he's a player that we needed," says IceHogs' forward Andreas Martinsen. "He's a goal-scorer. He's shown that now."
"I think he's a smart player. He's confident in himself and his skills," says IceHogs' forward Tyler Sikura. "All he needs is a little bit of room to be able to make that nice shot."
Samuelsson has picked up where he left off earlier this season with the Idaho Steelheads of the ECHL. In 49 games there he tallied 43 points.
"This year has been great going into Boise. Obviously it's not the league that I wanted to play in, but I got to go in there and play a lot of minutes and produce a lot of points, so hopefully I can come in here and do the same thing," says Samuelsson.
"He has finished his chances which we've needed a little bit," says IceHogs' coach Jeremy Colliton. "I think we've had a lot of games where we've controlled the play, but we just can't quite finish."
The talent has always been there for Samuelsson. He was a first round draft pick by the Coyotes in 2012. He appeared in three games with the Coyotes, but they gave up on him a year ago and traded him to Edmonton. He eventually became a free agent. That's when he signed with Idaho.
The Samuelsson name is well known in hockey. Henrick's father Ulf was a two-time Stanley Cup Champion with the Pittsburgh Penguins. He is currently an assistant coach with the Blackhawks. Being the son of a hockey great can be challenging sometimes, but Samuelsson says that's not the case with him.
"It's awesome! Growing up I got to see a world that not many people get to live in. I learned a whole lot from him and now he's just the most important dad you could ask for."
Samuelsson also has an older brother Philip who plays in the Carolina Hurricanes organization.
Le-Win's Arand, Winnebago's Murphy express frustration over paused IHSA seasons
Web Extra: Le-Win Coach Ric Arand full interview on IHSA sports still paused
My Take: Picking the NFL's Divisional Playoff Games
by Scott Leber / Jan 15, 2021
ROCKFORD, Ill. (WTVO/WQRF) -- These last ten months have been hard on all high school athletes and coaches. The hardest part has been dealing with the unknown. Two of our local coaches shared with me what it's been like for them and their athletes.
Normally in Mid-January Joe Murphy would be overseeing his Winnebago boys basketball team coaching the guys up…challenging for a Big Northern Conference Championship. But this winter nothing has been normal.
LENA, Ill. (WTVO/WQRF) -- Lena-Winslow head football coach Ric Arand shares his frustration over High School sports competitions in Illinois still remaining on pause while surrounding states continue to hold competitions.
High School sports in Illinois have been paused since November 20th due to concerns over COVID-19.
To view this complete interview click on the media player.
ROCKFORD, Ill. (WTVO/WQRF) -- As entertaining as the NFL playoffs were last weekend they should be even better this weekend. Last weekend I went 4-2 on my picks in the Wild Card Round. I missed on the Browns-Steelers game and on the Rams-Seahawks game. So here we go again…
Starting with that big one up North on Saturday the Rams against the Packers. The teams that have a chance to beat the Packers are teams that play physical, are great defensively and that can run the football. That describes the Rams.


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Jordan Spieth showed there is more than one way to get beyond a water hazard with an audacious exhibition shot as he warmed up for this week's Masters.
Stood on the edge of the pond on the 16th hole, the world number four delighted onlookers by skimming his ball across the water and on to the green in practice at Augusta.
The American is highly unlikely to attempt the daring feat when the tournament gets under way on Thursday, with the water proving his nemesis two years ago.
Spieth was firmly in contention to win a second successive green jacket heading into the back nine of his final round, only to hit two balls into water on the par-three 12th as he carded a quadruple bogey.
He eventually finished three shots behind champion Danny Willett.
With just a few days to go before the action at Augusta gets properly underway, Spieth is being heavily backed by the bookies, along with Rory McIlroy and Justin Thomas.
And you can't blame them if the American is in the kind of form where he can make trick shots like this look so effortless.
Augusta's 16th hole, named Redbud, was made famous in 2005 when Tiger Woods chipped on to the green and his ball dramatically rolled into the hole after initially appearing to rest on the edge.
Woods would go on to clinch his fourth Masters crown, the last time he triumphed at Augusta, although he is among the favourites this year.
In his last three tournaments, the 42-year-old has finished 12th, second and fifth, with plenty of promising signs of his former dominant self on show to suggest he could well be in contention this week too.


text:
package org.apache.ignite.internal.processors.platform.client.streamer;

import java.util.Collection;

import org.apache.ignite.internal.binary.BinaryReaderExImpl;
import org.apache.ignite.internal.processors.cache.CacheObject;
import org.apache.ignite.internal.processors.cache.KeyCacheObject;
import org.apache.ignite.internal.processors.datastreamer.DataStreamerEntry;
import org.apache.ignite.internal.processors.datastreamer.DataStreamerImpl;
import org.apache.ignite.internal.processors.platform.client.ClientConnectionContext;
import org.apache.ignite.internal.processors.platform.client.ClientResponse;

import static org.apache.ignite.internal.processors.platform.client.streamer.ClientDataStreamerFlags.CLOSE;
import static org.apache.ignite.internal.processors.platform.client.streamer.ClientDataStreamerFlags.FLUSH;

/**
 * Adds data to the existing streamer.
 */
public class ClientDataStreamerAddDataRequest extends ClientDataStreamerRequest {
    /** */
    private final long streamerId;

    /** */
    private final byte flags;

    /** */
    private final Collection<DataStreamerEntry> entries;

    /**
     * Constructor.
     *
     * @param reader Data reader.
     */
    public ClientDataStreamerAddDataRequest(BinaryReaderExImpl reader) {
        super(reader);

        streamerId = reader.readLong();
        flags = reader.readByte();
        entries = ClientDataStreamerReader.read(reader);
    }

    /**
     * {@inheritDoc}
     */
    @Override public ClientResponse process(ClientConnectionContext ctx) {
        ClientDataStreamerHandle handle = ctx.resources().get(streamerId);
        DataStreamerImpl<KeyCacheObject, CacheObject> dataStreamer =
                (DataStreamerImpl<KeyCacheObject, CacheObject>)handle.getStreamer();

        try {
            if (entries != null)
                dataStreamer.addData(entries);

            if ((flags & FLUSH) != 0)
                dataStreamer.flush();

            if ((flags & CLOSE) != 0) {
                dataStreamer.close();
                ctx.resources().release(streamerId);
            }
        }
        catch (IllegalStateException unused) {
            return getInvalidNodeStateResponse();
        }

        return new ClientResponse(requestId());
    }
}

redpajama_set_name: RedPajamaGithub


text:
Driving Violations
Tacoma & Pierce County
Federal Way DUI Attorney Kim Hunter Excited about Year's CJI Program
As an esteemed Federal Way DUI attorney, Kim E. Hunter understands the importance of lawyers regularly updating themselves on the latest developments in the law. This is especially true for the field of criminal law, where the lives and futures of clients hang precariously on trial outcomes. Knowledge of new procedures and changes to laws can spell the difference between a successful defense that affirms a client's innocence and sending him on a journey through the criminal justice system that will tarnish their reputation for a lifetime.
It is for this reason that the Washington State Bar Association Criminal Law Section annually hosts the Criminal Justice Institute (CJI), a continuing legal education (CLE) program for prosecutors and defense attorneys. As the elected chair of the 2013-2014 Executive Committee for the Criminal Law Section, Ms. Hunter plays a key role in planning, organizing, and conducting the CJI—a function she is especially proud of.
Barring 2011, Ms. Hunter has served as the co-chairperson of the CJI since 2010. Each year, she has strived to produce programs that are relevant to the challenges of today's criminal justice attorneys, and that equip them with the latest insight crucial to their success on and off the courtroom floor. With her leadership, previous CJIs have each been resounding successes, even drawing the attendance of judges and law enforcement officers as well.
This year, Ms. Hunter aims to mirror the success of past CJIs with a set of topics for the upcoming CLE that all involved in the practice of criminal law will find enlightening. Topics such as search and rescue, the introduction of the new Draeger breath testing machine, and animal law and how it relates to criminal law will be discussed. Additionally, renowned crime thriller author Robert Dugoni will be on hand to speak about the ins and outs of investigating for a crime novel.
All in all, the upcoming CJI promises to be a success and Ms. Hunter is excited to invite her peers in the criminal justice field to participate. Additionally, we look forward to the benefits that Ms. Hunter's association with the event may also provide, particularly in terms of the new knowledge we will gain from the lectures delivered by the highly skilled presenters. Her direct involvement with the CJI promises to strengthen her abilities as a DUI defense lawyer in Federal Way and improve the services we provide our clients here at the Law Offices of Kim E. Hunter.
Parties who are interested in finding out more about this year's CJI are urged to contact Ms. Hunter through the contact channels provided on our website.
Call us now at (253) 709-5050 or fill out the form below and we'll contact you as soon as possible to schedule a consultation.
The Law Offices of Kim E. Hunter, PLLC
13036 SE Kent-Kangley Rd #455
Home | About | Sitemap | Privacy Policy | Contact | (253) 709-5050
Copyright © 2021 – The Law Offices of Kim E. Hunter, PLLC


An experienced and highly regarded specialist employment law barrister.
Handles a broad range of employment matters, and is particularly adept at complex discrimination cases.
In practice at St Philips Chambers in Birmingham for 10 years.
Appointed to the Midlands panel of treasury counsel.
Direct access qualified and frequently accepts instructions on this basis.
Regularly conducts workplace investigations, normally concerning serious disciplinary or grievance cases.


text:
'Disqualified': Tom Cotton Blasts Biden's Homeland Security Pick, Who Exerted 'Improper' Influence In Visa Program
Tasos Katopodis/Getty Images
Arkansas Sen. Tom Cotton said Wednesday that President-elect Joe Biden's nominee to lead the Department of Homeland Security should be disqualified from consideration because of allegations that he intervened during the Obama administration to help prominent Democrats who sought visas for their wealthy Chinese business partners.
"That is disqualifying to lead the Department of Homeland Security," Cotton, a Republican, said in an interview on Fox Business regarding Alejandro Mayorkas.
Biden announced Mayorkas as his choice for homeland security chief on Tuesday.
Cotton cited a report from the Department of Homeland Security's inspector general released March 24, 2015, that said Mayorkas had "exerted improper influence" on the EB-5 visa process when he served as director of U.S. Customs and Immigration Services (USCIS). (RELATED: Mayorkas 'Exerted Improper Influence' In Visa Program For Rich Foreign Investors)
The report said that Mayorkas personally intervened to help former DNC chairman Terry McAuliffe and Tony Rodham, the brother of Hillary Clinton, with applications they filed for the EB-5 program on behalf of their company, GreenTech Automotive.
USCIS grants green cards under the EB-5 program to foreign nationals who invest at least $500,000 in American companies.
The IG report said that career officials at USCIS initially rejected GreenTech's application to take part in the EB-5 program, but that Mayorkas intervened after having contact with McAuliffe and Rodham.
USCIS eventually granted EB-5 status to the company.
In 2017, thirty-two Chinese investors sued McAuliffe and Rodham for fraud, claiming they were scammed out of $17 million.
They accused McAuliffe and Rodham of promising to "leverage" their "political connections" to help them obtain green cards for investments in GreenTech, which declared bankruptcy in 2018.
The IG report also said that Mayorkas helped a casino seeking EB-5 status following conversations in early 2013 with then-Senate Minority Leader Harry Reid. Reid's son was a lawyer for the casino seeking EB-5 approval, the IG report said.
Alejandro Mayorkas was found by Barack Obama's Inspector General to be guilty of selling Green Cards to Chinese nationals on behalf of rich, democratic donors.
He is disqualified from leading the Department of Homeland Security. pic.twitter.com/8XsPdvn30G
— Tom Cotton (@SenTomCotton) November 25, 2020
Cotton asserted that Mayorkas was "guilty of selling green cards to Chinese nationals on behalf of rich Democratic donors."
Despite Cotton's claim, Mayorkas has not been accused of personally profiting off of his contacts with McAuliffe, Rodham and Reid.
"Mayorkas communicated with stakeholders on substantive issues, outside of the normal adjudicatory process, and intervened with the career USCIS staff in ways that benefited the stakeholders," the IG report said.
Cotton's remarks suggest that Mayorkas could face a contentious confirmation hearing next year.
Mayorkas faced stiff Republican opposition in 2013, when President Obama nominated him to serve as deputy secretary of DHS. Republicans sought to block his confirmation because of the ongoing inspector general investigation.
Some Republicans will likely oppose Mayorkas because of his role in developing the Deferred Action for Childhood Arrivals program, which granted green cards to illegal aliens who arrived in the U.S. as children.
Tags : alejandro mayorkas joe biden tom cotton


text:
Q: Adding service reference for Asp.Net webservice EDIT:
I'm based on some comments that have been deleted, I guess I need to add a service reference and create a instance of the webservice object in the client application to pass the dataset.  I haven't been able to add the service reference.  When the service runs, it gives a 403 forbidden error, and has done so since I first created the project.  I thought this was fine because the apicontroller methods can still be accessed with an HTTP GET, but I have no way of actually sending objects to the service, and can't create the service reference.  The service and the client are in separate projects.  At this point even a link to a decent tutorial would help.  I've found a ton of stuff for creating a full site with a few functions accessed in jquery, and plenty of stuff that includes how to send a post in C#, but nothing that combines both sides.
I saw this question asking a how to do a similar thing.  Is there any difference in the client side code I have in c# and the javascript in the question?
EDIT2:
I tried using a memory stream to look at the request content to see if the entire dataset was being transferred.  Its only picking up 4000 or so bytes out of 350000 being transferred.  I assume this is why the dataset isn't availalbe in teh webservice parameter. but I'm not sure how to continue.
Original:
I'm building a webservice to handle the database calls for my client application.  This isn't publicly facing, so I'm fine with passing a dataset instead of a custom model.  Heres the client code:
public static void TestSendToDatabase(DataSet Products)
{
        string xml = ToXML(Products);
        byte[] bytes;
        bytes = System.Text.Encoding.ASCII.GetBytes(xml);

        StringBuilder urlBuilder = new StringBuilder(string.Format("{0}{1}", BaseUrl, "WalmartProducts/Update"));
        string url = urlBuilder.ToString();

        HttpWebRequest request = (HttpWebRequest)WebRequest.Create(url);
        request.Accept = "application/xml";
        request.Method = "POST";
        request.ContentType = "application/x-www-form-urlencoded";
        request.ContentLength = bytes.Length;

        Stream requestStream = request.GetRequestStream();
        requestStream.Write(bytes,0,bytes.Length);

        HttpWebResponse response = (HttpWebResponse)request.GetResponse();

And the service code:
public class WalmartProductsController : ApiController
{
    [HttpPost]
    [ActionName("Update")]
    public object UpdateWalmartProducts([FromBody] byte[] bytes)
    {
        string xml = System.Text.Encoding.ASCII.GetString(bytes);
        DataSet productsFromClient = LoadFromXMLString(xml);
        DataUpdater.UpdateWalmartData(productsFromClient.Tables[0]);
        return DataUpdater.GetProducts();
    }

The byte array is empty in the web service.  I'm sure that I'm mixing methods that shouldn't be mixed, but I've gone through at least thirty articles trying to resolve this, and it feels like each one has a completely different method.  The webservice is currently returning the dataset in an xml format, so I would prefer to stick with xml over json.

A: This is not a complete answer, but perhaps it is a starting point.  .NET supports two main techniques for writing Web Services.  The first is an older technique using .asmx files.  This approach is generally called the SOAP approach, and Visual Studio generates signatures of your methods in a .wsdl file.  Because the signatures are exposed, you can then ask Visual Studio to create a Web Reference file for you.  This web reference exposes all the Web Services as simple classes and methods, hiding all the complexity of the communication across the web service.  Any object that can be serialized, including the DataSet object, can be included as a parameter to these web methods, and .NET will take care of serializing and deserializing these objects as they pass across the HTTP boundary.  I believe that MS then encapsulated a number of different communication technologies inside of a product they called WCF, which was supposed to allow you to use configuration to choose whether you wanted to use HTTP for communication or TCP/IP.
The downside to this approach is that if you use any MS class in your API's, you have effectively tied your product to MS, and it is then very difficult for any non-MS client to communicate with your web service.  The DataSet object is an extremely complicated one, and I'm under the opinion that it would be quite impractical to attempt to write your own serialization/deserialization methods to send a DataSet.
The other Web Service approach that is gaining popularity is using REST API's.  Recently, MS added support for these, and the ApiController is one of the starting points.  If you google "ASP.NET REST API Tutorial" you should find all kinds of examples.  However, with this approach I would discourage you from using the DataSet class.  I've had some success with classes such as a Dictionary, provided the object classes you put into the dictionary all resolve down to fairly simple components.  Attempting to use a complex MS class like DataSet is likely to lead to a lot of frustration, and will yield a Web Service that very few clients can use.

redpajama_set_name: RedPajamaStackExchange


text:
Otter Tail Power Company Selects Itron for Grid Modernization
Otter Tail Power Company Selects Itron for Grid Modernization 14.7 KB
Midwestern utility to take advantage of Itron managed services, OpenWay® cellular solution and analytics to monitor for service interruptions
LIBERTY LAKE, Wash.--(BUSINESS WIRE)-- Itron, Inc. (NASDAQ: ITRI), a world-leading technology and services company dedicated to the resourceful use of energy and water, announced today that Otter Tail Power Company, an investor-owned utility that provides electricity to customers in Minnesota, North Dakota and South Dakota, has signed a contract with Itron to modernize and improve the reliability of its electric grid. The utility will take advantage of Itron Total Outcomes, a complete managed services offering using Itron technology and analytics to deliver needed outcomes. In Otter Tail Power Company's case, the utility needs greater awareness of service interruptions across its territory to improve reliability.
Otter Tail Power Company continuously works to improve grid reliability and wants to be as efficient as possible with its restoration efforts. To help with this, Itron will manage reliability analytics on behalf of the utility, using information from Itron's OpenWay smart grid solution with cellular communications. Itron will then notify operators when interruptions occur as well as pinpoint the circuits, phases and number of customers involved. This will empower the utility to proactively improve overall reliability, outage response and customer satisfaction.
Otter Tail Power Company will also perform historic outage analysis and measure restoration performance. This enables operators to identify poorly performing feeders and prioritize budget allocation for infrastructure improvements and maintenance.
"Otter Tail Power Company was looking to replace our aging interruption monitoring system with an Automated Metering Infrastructure (AMI)-based offering that provides both historic and real-time outage analytics and voltage monitoring capabilities on a single platform. We found that with Itron, we'll have the technology and a team of experts to quickly get the system up and running and provide results," said Rod Jensen, P.E., reliability engineer at Otter Tail Power Company. "With Itron's help, we will be able to improve reliability while determining where to place resources for vegetation management and infrastructure improvements."
"Itron Total Outcomes for reliability provides functionality similar to a SCADA implementation, but at a fraction of startup and operational costs. The managed services approach frees up Otter Tail Power Company's resources to focus on pressing operational activities rather than implementing and managing IT environments and AMI systems," said Bruce Douglas, senior vice president and general manager of software and services at Itron. "Itron's powerful analytics will help Otter Tail Power Company harness the value of the data generated by Itron's smart cellular solution so the utility can operate more efficiently and deliver more reliable service to its customers."
About Itron
Itron is a world-leading technology and services company dedicated to the resourceful use of energy and water. We provide comprehensive solutions that measure, manage and analyze energy and water. Our broad product portfolio includes electricity, gas, water and thermal energy measurement devices and control technology; communications systems; software; as well as managed and consulting services. With thousands of employees supporting nearly 8,000 customers in more than 100 countries, Itron applies knowledge and technology to better manage energy and water resources. Together, we can create a more resourceful world. Join us: www.itron.com.
Itron® is a registered trademark of Itron, Inc. All third party trademarks are property of their respective owners and any usage herein does not suggest or imply any relationship between Itron and the third party unless expressly stated.
Vice President, Global Marketing and Public Affairs
Sharelynn Moore, 509-891-3524
sharelynn.moore@itron.com
Source: Itron, Inc.
News Provided by Acquire Media


text:
— Bar Q & A, Taxation —
SUGGESTED ANSWERS TO THE 2017 BAR EXAMINATION QUESTIONS IN TAXATION
UP LAW COMPLEX
SMZ, Inc. is a VAT-registered enterprise engaged in the general construction business. HP International contracts the services of SMZ Inc, to construct HP International's factory building located in the Laguna TechnoPark, a special economic zone HP International is registered with the Philippine Economic Zone Authority (PEZA) as an ecozone export enterprise, and, as such, enjoys income tax holiday pursuant to the Special Economic Zone Act of 1995.
SMZ, Inc., files an application with the Bureau of Internal Revenue (BIR) for the VAT zero-rating of its sale of services to HP International. However, the BIR denies SMZ, Inc.'s application on the ground that HP International already enjoys income tax holiday: Is the BIR correct in denying SMZ, Inc.'s application? Explain your answer: (6%)
No. All sales of goods, properties, and services made by a VAT-registered supplier from the Customs Territory to an ecozone enterprise shall be subject to VAT, at zero percent (0%) rate, regardless of the latter's type or class of PEZA registration (Coral Bay Nickel Corporation v. CIR, G.R. No. 190506, June 13, 2016, citing Commissioner of Internal Revenue v. Toshiba Information Equipment (Phils.), Inc., G.R. No. 150154, August 9, 2005).
Moreover, under Section 108 (B)(3), of the 1997 NIRC as amended, services rendered to persons or entities whose exemption under special laws effectively subjects the supply of such services to zero percent (0%) rate are considered zero-rated. Considering the law doés not provide for any additional qualification or disqualification, the BIR cannot deny the application on the ground that HP International already enjoys income tax holiday.
An administrative agency may not enlarge, alter or restrict a provision of law. It cannot add to the requirements provided by law. To do so constitutes lawmaking, which is generally reserved for Congress (Soriano v. Secretary of Finance, et al, G.R. Nos. 184450, 184508, 184538, 185234, January 24, 2017).
ALTERNATIVE ANSWER
The BIR is wrong. Under Sec 108(B)(3) of the NIRC, the sale is effectively zero-rated and there is no need to file an application for zero-rating with the BIR The BIR in pointing out that HP International enjoys income tax holiday is of no moment, because a sale of services to an ecozone enterprise by a supplier from the customs territory is considered as an effectively zero-rated sale of service in view of the exemption enjoyed by the Peza enterprise from indirect taxes.
Wreck Corporation is a domestic corporation engaged in the business of importing, refining and selling petroleum products. During the period from September 1, 2014 to December 31, 2014, Wreck Corporation imported 225 million liters of Jet A-1 aviation fuel and paid the excise taxes thereon. Seventy-five percent (75%) of the total volume of aviation fuel imported were actually sold to international carriers of Philippine and foreign registries for their use or consumption outside of the Philippines in the period from November 1, 2014, to December 31, 2014. Wreck Corporation did not pass on to the international carriers the excise taxes it paid on the importation of petroleum products.
On June 25, 2015, Wreck Corporation filed an administrative claim for refund or issuance of tax credit certificate amounting to the excise taxes it had paid on the importation of 225 million liters of Jet A-l aviation fuel.
If you were the Commissioner of Internal Revenue, will you grant Wreck Corporation's administrative claim for refund or issuance of tax credit certificate? Explain your answer. (6%)
Yes, but only the excise tax which corresponds to the 75% of the total volume of aviation fuel imported that were actually sold to the inter national carriers. Wreck Corporation, as the statutory taxpayer who is directly liable to pay the excise tax on its petroleum products, is entitled to a refund or credit of the excise taxes it paid for petroleum products sold to international carriers, the latter having been granted exemption from the payment of said excise tax under Sec. 135 (a) of the NIRC(CIR v. Pilipinas. Shell Petroleum Corporation, G.R. No. 188497, February 19, 2014).
Vanderful, Inc.'s income tax return for taxable year 2015 showed an overpayment due to excess creditable withholding taxes in the amount of P750,000. The company. opted to carry over the excess income tax credits: as tax credit against its quarterly income tax liabilities for the next succeeding years. For taxable year 2016, the company's income tax return showed an overpayment due to excess creditable withholding taxes in the amount of PI,100,000, which included the carry-over from year 2015 in the amount of P750,000 because its operations resulted in a net loss hence, there was no application for any tax liability. This time, the company opted and marked the box "To be refunded" in respect of the total amount of P1,100,000.
Vanderful, Inc. now files in the BIR a claim for refund of unutilized overpayments of P1,100,000, Is the claim meritorious? (4%).
No, but only to the extent of the amount of P750,000.00 which was carried over from year 2015. Section 76 of the NIRC of 1997 clearly states: Once the option to carry-over and apply the excess quarterly income tax" against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for cash refund or issuance of a tax credit certificate shall be allowed therefor. Section 76 expressly states that the option shall be considered irrevocable for that taxable period referring to the period comprising the succeeding taxable years. Section 76 further states that no application for cash refund or issuance of a tax credit certificate shall be allowed therefore referring to that taxable period.." comprising the succeeding taxable years (Asiaworld Properties Philippine Corporation v. CIR, G.R. No. 171766, July 29, 2010).
On the basis of a warrant of seizure and detention issued by the Collector of Customs for the purpose of enforcing the Tariff and Customs Code, assorted brands of liquor and cigarettes said to have been illegally imported into the Philippines were seized from a store operating in a Freeport zone. The store owner moved for the quasáhal of the warrant on the ground that the col-… lector of Customs had no jurisdiction to enforce it within the Freeport zone..
Should the motion to quash be granted (3%)
SUGGESTED ANSWERS
No. The treatment of the Freeport zone as a separate customs territory cannot completely divest the Government of its right to intervene in the operations and management of such Freeport, especially when patent violations of the customs and tax laws are discovered. After all, Section 602 of the Tariff and Customs Code vests exclusive original jurisdiction in the Bureau of Customs over seizure and forfeiture cases in the enforcement of the tariff and customs laws (Agrier Co., Ltd. v. Hon. Fitus B. Villanueva, et al., G.R. No. 158150, September 10, 2014).
On March 30, 2016, XL Co. filed an administrative claim for refund of unutilized Input VAT for taxable year 2014, together with supporting documents, XL Co. claimed that its sale of generated power and delivery of electric capacity was VAT zero-rated. Due to the inaction of the Commissioner of Internal Revenue (CIR), XL Co. filed with the Court of Tax Appeals (CTA) the following judicial claims for refund.
Period Covered Date Filed
1st Quarter of 2014 March 31, 2016
2nd Quarter of 2014 June 30, 2016
3rd and 4th quarter of 2014 August 12, 2016
Is XL Co.'s claim for VAT refund timely filed? Explain your answer. (5%)
As regards the claims for VAT refund which are administrative in nature, all have been timely filed. The law requires that the administrative claim should be filed within two years from the end of the quarter when the sale was made (Sec. 112(A), NIRC); hence, the filing of the administrative claim for refund on March 30, 2016 covering the four quarters of 2014, complies with the period prescribed by law.
The same is not true, however, as to the judicial claims. Only the judicial claim filed on August 12, 2016 is timely filed. As provided by Section 112(C), 1997 NIRC, as amended, one of the conditions for a judicial claim of refund or credit under the VAT System is compliance with the 120+30 day mandatory and jurisdictional periods. Strict compliance with the 120+30 day periods is, thus, necessary for such claim to prosper (CIR V. San Roque Power Corporation, G.R. Nos. 187485, 196113 and 197156, October 8, 2013).
The Commissioner has been granted by law 120 days within which to decide the taxpayer's claim. Then, if the Commissioner does not act on the taxpayer's claim within the 120-day period, the taxpayer may appeal to the CTA within 30 days from the expiration of the 120-day. period. Applying this to the present case, the 120+ day from the filing of the administrative claim fell on July 28, 2016. XL Co. may ile the judicial claim from July 29, 2016 to August 27, 2016; thus, only the judicial claim filed on August 12. 2016 has been timely filed.
Heeding the pronouncement of the President that the worsening traffic condition in the metropolis was a sign of economic progress, the Congress enacted Republic Act No. 10701, also known as An Act Imposing, a Transport Tax on the Purchase of Private Vehicles. Under RA 10701, buyers of private vehicles are required to pay a transport tax equivalent to 5% of the total purchase price per vehicle purchased. RA 10701 provides that the Land Transportation Office (LTO) shall not accept for registration any new vehicles without proof of payment of the 5% transport tax. RA 10701 further provide that existing owners of private vehicles shall be required to pay a tax equivalent to 5% of the current fair market : value of every vehicle registered with the LTO. However, RA 10701 exempts owners of public utility vehicles and the Government from the coverage of the 5% transport tax.
A group of private vehicle owners sue on the ground that the law is unconstitutional for contravening the Equal Protection Clause of the Constitution.
Rule on the constitutionality and validity of RA 10701. (5%).
RA 10701 is valid and constitutional. A levy of tax is not unconstitutional because it is not intrinsically equal and uniform in its operation. The uniformity, rule does not prohibit classification for purposes of taxation (British American Tobacco v. Jose Isidro N. Camacho, G.R. No. 163583, August 20, 2008, 562 SCRA 511).
Uniformity of taxation, like the kindred concept of equal protection, merely requires that all subjects or objects of taxation, similarly situated are to be treated alike both in privileges and liabilities. Unifor-. mity does not forfend classification as long as: (1) the standards that are used therefore are substantial and not arbitrary, (2) the categorization is germane to achieve the legislative purpose, (3) the law applies, all things being equal, to both present and future conditions, and (4) the classification applies equally well to all those belonging to the same class (Rufino R. Tan v. Ramon R. Del Rosario, Jr., G.R. Nos. 109289 and 109446, October 13, 1994, 237 SCRA 324, 331). All of the foregoing requirements of a valid classification having been net and those which are singled out are a.class. in themselves, there is no violation of the "Equal Protection Clause" of the Constitution.
Calvin Dela Pisa was a Permits and Licensing Officer (rank-and-file) of Sta. Portia Realty Corporation (SPRC). He invited the Regional Director of the Housing and Land Use Regulatory Board (HLURB) to lunch at the Sulo Hotel in Quezon City to discuss the approval of SPRC's application for a development permit in connection with its subdivision development project in Pasig City, At breakfast the following day, Calvin met a prospective client interested to enter into a joint venture with SPRC. for the construction of a residential condominium unit in Cainta, Rizal.
Calvin incurred expenses for the lunch and breakfast meetings he had with the Regional Director of HLURB and the prospective client, respectively. The expenses were duly supported by official receipts issued in his name. At month's end, he requested the reimbursement of his expenses, and SPRC granted his request.
(a) Can SPRC claim an allowable deduction for the expenses incurred by Calvin? Explain your answer. (2.5%)
(a) SPRC cannot claim as a deduction, the amount spent for lunch in the meeting with the Regional Director of HLURB: While the expense is business connected, the same is not allowed as deduction because it was incurred as an indirect payment to a government official which, not only amounts to a violation of the Anti Graft and Corrupt Practices Act but also constitutes bribes, kickbacks and similar payments (See Şec: 34 (a) (C) NIRC).
With respect, however, to the amount spent for breakfast with a prospective client, the same is deductible from gross income of SPRC. The expense complies with the requirements for deductibility, namely: (a) the expense must be ordinary and necessary (b) it must have been paid or incurred during the taxable year; (c) it must have been paid or incurred in carrying on the trade or business of the taxpayer, and (d) it must be supported by receipts, records or other pertinent papers (CIR v. General Foods (Phils.), Inc, GR No: 143672, April 4, 2003, 401 SCRA 545, 553).
Section 34 (A )(b) of the 1997 NIRC, as amended, does not require that the substantiation be in the form of official receipts or invoices issued in the name of the taxpayer claiming the expense. It must only be proven that there is a direct connection or relation of the expense being deducted to the development, management, operation and/or conduct of the trade business or profession of the taxpayer".
(b) is the reimbursement received by Calvin from SPRC subject to tax? Explain your answer. (2.5%)
(b) No. Any amount paid as reimbursements for representation incurred by the employee in the performance of his duties is not compensation subject to withholding, if the following conditions are satisfied: (1) It is for ordinary and necessary representation expense paid or incurred by the employee in the pursuit of the trade, business or profession, and (ii) The employee is required to account/liquidate (for such expense in accordance with the specific requirements of substantiation pursuant to Seç, 34 of the 1997 NIRC, as amended. The amounts are actually spent by the employee for the benefit of his employer, so no income is considered to have flowed to the employee.
On April 30, 2015 Daryl resigned as the production manager of 52nd Avenue, a television studio owned by SSS Entertainment Corporation. 52nd Avenue issued to her a Certificate of Withholding Tax ori Compensation (BIR Form No. 2316), which showed that the tax withheld from her compensation was equal to her income tax due for the period from January 2015 to April 30, 2015.
A month after her resignation, Daryl put up her own studio and started producing short films. She was able to earn a meager income from her short films but did not keep a record of her production expenses.
Is Daryl qualified for substituted filing for taxable year 2015? Explain your answer. (3%)
SUGGESTED ANSWER :
No. Following the relevant revenue issuance, only an individual receiving purely compensation income, regardless of amount; from only one employer in the Philippines for the calendar year, the income tax of which has been withheld correctly by the said employer, shall qualify for substituted filing of income tax return (Revenue Regulations No:3-2002). Daryl, within the same calendar year, derived income from producing short films; thus, she did not receive purely compensation income for calendar year 2015. Accordingly, the amount withheld from her compensation income is not equal to the income tax due on his aggregate taxable income during the taxable year.
Upon his retirement, Alfredo transferred his savings derived from his salary as a marketing assistant to a time deposit with AAB Bank. The bank regularly deducted 20% final withholding tax on the interest income from the time deposit.
Alfredo contends that the 20% final tax on the interest income.con stituted double taxation because his salary had been already subjected to withholding tax.
Is Alfredo's contention correct? Explain your answer. (3%)
No Double taxation means taxing for the same tax period the same thing or activity twice; when it should be taxed but once, for the same purpose and with the same kind of character of tax (CIR v. Citytrust Investment Phils., G.R. Nos. 139786, 140857, September 27, 2006). The 20% final tax is imposed on the interest income, while the tax earlier withheld is on the salary or compensation income. Thus, though both pertain to income tax, they do not pertain to the same thing or activity and consequently, no double taxation exists.
On January 27, 2017, Ramon, the comptroller of Vantage Point, Inc., executed a document entitled "Waiver of the Statute of Limitations" in connection with the BIR's investigation of the tax liabilities of the company for the year 2012. However, the Board of Directors of Vantage Point, Inc., did not adopt a board resolution authorizing Ramon to execute the waiver.
On October 14, 2017, Vantage Point, Inc. received a preliminary assessment notice from the BIR indicating its deficiency withholding taxes. for the year 2012. Vantage Point, Inc., filed its protest. On October 30, 2017, the BIR issued a formal letter of demand and final assessment notice. Vantage Point, Inc., again filed a protest. The Commissioner of Internal Revenue denied the protests and directed the collection of the assessed deficiency taxes,
Accordingly, Vantage Point, Inc., filed a petition for review in the CTA to seek the cancellation and withdrawal of the assessment on the ground of prescription.
What.constitutes a valid waiver of the statute of limitations for the assessment and collection of taxes? Explain your answer.(3%)
(a) Generally, a valid waiver of the statute of limitations for the assessment and collection of taxes must be executed by the taxpayer and accepted by the BIR prior to the expiration of the period which it seeks to extend. The same must also be executed by the taxpayer.or.. his duly authorized representative, or in the case of a corporation, it must be signed by any of its responsible officers (CIR V. Kudos Metal Corporation, G.R. No. 178087, May 5, 2010, 620 SCRA 232, 243, 244). Such requirements must be met considering that a waiver of the statute of limitations under the NIRC, to a certain extent, is a derogation of the taxpayer's right to security against prolonged and unscrupulous investigations and must therefore be carefully and strictly construed (Philippine journalists, Inc. x. CIR, G.R. No. 162852, December 16, 2004).
(b) Has the right of the Government to assess and collect deficiency taxes from Vantage Point, Inc. for the year 2012 prescribed? Explain your answer. (4%)
SUGGESTED ANSWER.
(b) Yes, the final assessment was issued beyond the three year prescriptive period to make an assessment (Section 203, 1997 NIRC, as amended). The Waiver did not extend the three-year prescriptive period, since it was executed after the expiration of such period.
The Board of Directors of Sumo Corporation, a company primarily engaged in the business of marketing and distributing pest control products, approved the partial cessation of its commercial operations, resulting in the separation of 32 regular employees. Only half of the affected employees were notified of the board resolution.
Rule on the taxability of the separation pay and indemnity that will be received by the affected employees as the result of their separation from service. Explain your answer. (3%)
It shall be tax-exempt. Section 30(B)(6)(b) of the 1997 NIRC, as amended, provides that any amount received by an official or employee or by his heirs from the employer as a consequence of separation of such official or employee from the service of the employer because of death, sickness or other physical disability or for any cause beyond the control of the said official or employee shall be exempt from taxation.
XII.
On September 17, 2015, Data Realty, Inc., a real-estate corporation duly organized and existing under Philippine law, sold to Jenny Vera a condominium unit at Freedom Residences in Malabon City with an area of 32.31 square meters for a contract price of P4,213,000. The condominium unit had a zonal value amounting to P2,877,000 and fair market value amounting to P550,000.
(a) is the transaction subject to value-added tax and documentary stamp tax? Explain your answer. (3%)
(a) Yes. As to the VAT liability, sale of real properties held primarily for sale to customer or held for lease in the ordinary course of trade or business is subject to VAT (Section 106 (A) 1)(a), 1997 NIRC, as amended); further, the contract price, which is the highest compared to the zonal value and the fair market value, is beyond the transactional . threshold amount for residential dwellings thereby making the sale transaction VATable. As to the DST. liability, all deeds of sale and conveyances of real property are likewise subject to DST (Section 196, 1997 NIRC, as amended).
(b) Would your answer be the same if the property was sold by a bank in a foreclosure sale? Explain your answer. (3%)
(b) No, the sale made by the bank is exempt from VAT. Banks are exempt from VAT because they are subject to percentage tax under Title V of the NIRC (Section 109 in relation to Section 121 of 1997 NIRC, as amended). The sale, however, will still be subject to DST because conveyances of real property are generally subject to DST (Section 196, NIRC).
BATAS Law is a general professional partnership operating in the City of Valenzuela. It regularly pays value-added tax on its services. All its lawyers have individually paid the required professional tax for the year 2017. However, as a condition for the renewal of its business permit for the year 2017, the City Treasurer of Valenzuela assessed BATAS Law for the payment of percentage business tax on its gross receipts for the year 2016 in accordance with the Revenue Tax Code of Valenzuela.
Is BATAS Law liable to pay the assessed percentage business tax? Explain your answer. (3%)
No Section 133 (i) of the Local Government Code provides that the exercise of the taxing powers of local government units such as the City of Valenzuela shall not extend to the levy of percentage or value-added tax (VAT) on sales, barters or exchanges or similar transactions on goods or services except as otherwise provided in the LGC; therefore, BATAS Law may not be assessed with and required to pay percentage business tax.
Globesmart Services, Inc, received a final assessment notice with formal letter of demand from the BIR for deficiency income tax, value-added tax and withholding tax for the taxable year 2016 amounting to P48 million. Globesmart Services, Inc., filed a protest against the assessment, but the Commissioner of Internal Revenue denied the protest. Hence, Globesmart Services, Inc. filed a petition for review in the CTA with an urgent motion to suspend the collection of tax.
After hearing, the CTA Division issued a resolution granting the mo tion to suspend but required Globesmart Services, Inc., to post a surety bond equivalent to the deficiency assessment within 15 days from notice of the resolution. Globesmart Services, Inc, moved for the partial reconsideration of the resolution and for the reduction of the bond to an amount it could obtain.
The CTA division issued another resolution reducing the amount of the surety bond to P24 million. The latter amount was still more than the net worth of Globesmart Services, Inc., as reported in its audited financial statements.
May the collection of taxes be suspended? Explain your answer. (3%)
(a) Yes. As provided by RA No. 1125, as amended by RA No. 9282, that when in the opinion of the Court the collection by the aforementioned government agencies may jeopardize the interest of the Government and/or the taxpayer, the Court at any stage of the proceeding may suspend the collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the Court.
(b) Is the CTA Division justified in requiring Globesmart Services, Inc., to post a surety bond as a condition for the suspension of the deficiency tax collection? Explain your answer. (3%)
(b). No. The Supreme Court in the Tridharma Case cited the case of Pacquiao v. Court of Tax Appeals (G.R. No. 213394, April 6, 2016) where it ruled that the CTA should first conduct a preliminary hearing for the proper determination of the necessity of a surety bond or the reduction thereof. In the conduct of its preliminary hearing, the CTA must balance the scale between the inherent power of the State to tax and its right to prosecute perceived transgressors of the law, on one side, and the constitutional rights of petitioners to due process of law and the equal protection of the laws, on the other. In this case, the CTA failed to consider that the amount of the surety bond that it is asking Globesmart Services, Inc. to pay is more than its net worth. It is, thus, necessary for the CTA to first conduct a preliminary hearing to give the taxpayer an opportunity to prove its inability to come up with such amount.
XV.
Casimira died on June 19, 2017, after three weeks of confinement
due to an unsuccessful liver transplant. For her confinement, she had incurred substantial medical expenses that she financed through personal loans secured by mortgages on her real properties. Her heirs are still in the process of making an inventory of her assets that can be used to pay the estate taxes, if any, which are due on December 19, 2017.
Are the medical expenses, personal loans and mortgages incurred by Casimira deductible from her gross estate? Explain your answer.
(a) Yes, subject to certain conditions set by the NIRC. As for the medical expenses, they must be incurred within one year from death, whether paid or unpaid, and the amount must not exceed P500,000. As for the personal loans, it is required that the loan document must be notarized and if incurred within three years from the date of death, the executor or administrator shall submit a statement showing the disposition of the proceeds of the loan. As to the mortgages, it is required that the fair. market value of Casimira's interest in said property, undiminished by such mortgage or indebtedness, is included in the value of the gross estate. The claims for personal loans and mortgages must have been contracted bona fide and for an adequate consideration in money or money's worth (Section 86, 1997 NIRC, as amended).
(b). May the heirs of Casimira file the estate tax return and pay the corresponding estate tax beyond December 19, 2017, without incurring interest and surcharge? Explain your answer. (3%)
(b). The heirs may file the estate tax return beyond December 19, 2017, as long as they filed a request for a reasonable extension, not exceeding 30 days. Once the request for extension has been granted and the return filed within the extended period following the "pay-as-you file" procedure, only the interest on extended payment may be imposed but not the surcharge. Interest and surcharge, however, may be imposed upon failure of the heirs to file and pay the estate tax within the extended period granted by the CIR (Sections 248(A) and 249 (D), 1997 NIRC, as amended).
Section 91, on the other hand, allows for the extension of time to pay the estate tax due, for a period not exceeding five (5) years in case the estate is settled through the courts, or two (2) years in case the estate is settled extrajudicially, If an extension is granted, the interest on extended payment may be imposed. The Commissioner may require the executor,. or administrator, or beneficiary, as the case may be, to furnish a bond in an amount not exceeding double the amount of the tax and with such sureties as the Commissioner deems necessary, conditioned upon the pay. ment of the said tax in accordance with the terms of the extension.
XVI.
The BIR assessed the Babuyan Water District (BWD) with deficiency income taxes amounting to P8.5 million, inclusive of interest and surcharge. The BWD disputed the assessment, and argued that it was a wholly-owned government entity performing essential government functions. However, the BR denied the protest.
The BWD filed a petition for arbitration in the Office of the Secretary of Justice pursuant to Sections 66 to 71, Chapter 14, Book IV of the Administrative Code of 1987 to assail the denial of its protest, and to seek the proper interpretation of Section 32(B)(7)(b) of the Tax Code that excluded from gross income the income derived by the Government or its political subdivisions. The Secretary of Justice rendered a decision declaring the BWD exempt from the payment of income tax.
The Commissioner of Internal Revenue appealed to the CTA on the sole ground that the Secretary of Justice had no jurisdiction to review the assessment of the BIR.
is the appeal meritorious? Explain your answer. (4%)
No. Section 7(a) of RA No. 1125, as amended by RA 9282 enu merates the CTA's exclusive appellate jurisdiction to review by appeal certain decisions or inaction but not that of a Secretary of Justice.
Moreover, despite the issue involves the CIR's assessment, however, Section 7(a)(1) of the same law, specifically the phrase "other matters arising under the National Internal Revenue or other laws administered by the Bureau of Internal Revenue" must be read together with words preceding it, i.e., "decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, following the statutory construction principle of ejusdem generis (CIR V. CTA (Second Division) and Petron Corporation, GR No. 207843, July 15, 2015).
Yes. GOCCs are taxable entities and they are not exempt from BIR assessment and collection, unless their charter or the law creating them provides otherwise. Hence, in case of tax dispute between a GOCC and the BIR, the controversy is cognizable and appealable to the CTA. The issue cannot be resolved by the DOJ.
PD 242 is a general law that deals with administrative settlement or adjudication of disputes, claims, and controversies between or among government offices, agencies and instrumentalities, including GOCCs; whereas, RA 1125 (the law creating CTA) is a special law. A special law. prevails over a general law. The fact that PD 242 is the more recent law is of no significance, CTA has jurisdiction when a GOCC is assessed taxes. Disputes, claims, and controversies falling under RA 1125, even though solely among government offices, agencies, and instrumentalities, including GOCCs, remain solely in the exclusive jurisdiction of the CTA.
[Note: (On recent jurisprudence not covered by the 2017 Bar Syllabus) The Supreme Court held in Commissioner of Internal Revenue v. Secretary of Ju tice and PAGCOR (G.R. No. 177387, November 9, 2016) that the Secretary of Justice does not have any jurisdiction to review any disputed assessments arising under the Tax Code. The Secretary of Justice should have desisted from dealing with the petition and referred the matter to the Court of Tax Appeals that has jurisdiction over appeals on the decisions of the BIR in tax assessment cases).
San Juan University is a non-stock, non-profit, educational institution, It owns a piece of land in Caloocan City on which its three.2-storey school. buildings stood. Two of the buildings are devoted to classrooms, laboratories, à canteen, a bookstore, and administrative offices. The third building is reserved as dormitory for student athletes who are granted scholarships for a given academic year.
In 2017, San Juan University earned income from tuition fees and from leasing a portion of its premises to various concessionaires of food, books, and school supplies.
(a) Can the City Treasurer of Caloocan City collect real property taxes on the land and building of San Juan University? Explain your answer. (5%)
(a) Yes, but only on the leased portion. Article XIV, Section 4(3) of the 1987 Constitution provides that the assets of a non-stock, non-profit educational institution shall be exempt from taxes and duties only if the same are used actually, directly, and exclusively for educational purposes. The test of exemption from taxation is the use of the property for purposes mentioned in the Constitution. The leased portion of the building may be subject to real property tax since such lease is for commercial purposes, thereby, it removes the asset from the property tax exemption granted under the Constitution (CİR v. De La Salle University, Inc., G.R. Nos. 196596, 198841; 198941, November 9, 2016).
(b) is the income earned by San Juan University for the year 2017 subject to income tax? Explain your answer. (5%)
(b) No, provided that the revenues are used actually, directly, and exclusively for educational purposes as provided under Article XIV, Section 4(3) of the 1987 Constitution. The requisites for availing the tax exemption under Article XIV, Section 4 (3) are as follows: (1) the taxpayer falls under the classification non-stock, non-profit educational institution, and (2) the income it seeks to be exempted from taxation is used actually, directly and exclusively for educational purposes; thus, so long as the requisites are met, the revenues may be exempt from tax (CIR v. De La Salle University, Inc., G.R. Nos. 196596, 198841, 198941, November 9, 2016).
XVIII.
Distinguish outright smuggling from technical smuggling. (3%)
(a) In outright smuggling (or unlawful importation), goods and articles of commerce are brought into the country without the required importation documents, or are disposed of in the local market Without having been cleared by the BOC or other authorized government agencies, to evade the payment of correct taxes, duties and other charges. (Bureau of Customs v. The Honorable Agnes VST Devanadera, er al, G.R.. No. 193253, September 8, 2015)
Sec, 102. (FI) CMTA: Outright Smuggling refers to an act of importing goods into the country without complete customs prescribed importation documents, or without being cleared by customs or other regulatory government agencies, for the purpose of evading payment of prescribed taxes, duties and other government charges.
On the other hand, in technical smuggling, the goods and articles are brought into the country through fraudulent, falsified or erroneous declarations, to substantially reduce, if not totally avoid, the payment of correct taxes, duties and other charges. Such goods and articles pass through the BOC, but the processing and clearing procedures are attended by fraudulent acts in order to evade the payment of correct taxes, du ties, and other charges (Bureau of Customs v. The Honorable Agnes VST Devanadera, et al, G.R. No. 193253, September 8, 2015).
Sec. 102. (pp) CMTA: Technical Smuggling refers to the act of importing goods into the country by means of fraudulent, falsified or erroneous declaration of the goods to its nature, kind, quality, quantity or weight, for the purpose of reducing or avoiding payment of prescribed taxes, duties, and other charges.m
(b) Distinguish compromise from abatement of taxes (3%)
(b) A compromise of tax is a remedy which is available when there is a reasonable doubt as to the validity of the claim against the taxpayer exists, or when the financial position of the taxpayer demonstrates a clear inability to pay the assessed tax.
Abatement of tax, on the other hand, is available as a remedy when the tax or any portion thereof appears to be unjustly or excessively assessed, or when the administration and collection costs involved do not justify the collection of the amount due (Section 204, NIRC).
CMI School, Inc., a non-stock, non-profit corporation, donated its three parcels of idle land situated in the Municipality of Cuyapo, Nueva Ecija to SLC University, another non-stock, non-profit corporation, in recognition of the latter's contribution to and participation in the spiritual and educational development of the former.
(a) Is CMI School, Inc., liable for the payment of donor's tax? Explain your answer. (2.5%)
(a) No. Gifts made by a resident in favor of an educational corporation or institution shall be exempt from donor's tax (Section 101(A)(3), 1997 NIRC, as amended). Considering that SLC University is a non-stock, non-profit corporation, and the property donated was made by a resident, then, such exemption under the law applies to the present cases.
(b) If SLC. University later sells the three parcels of idle land to Puregold Supermarket, Inc., a stock corporation, will SLC University be liable for capital gains tax? Explain your answer. (3%)
(b) Yes. The gain presumed to have been realized on the sale, exchange or disposition of lands and/or buildings which are not actually used in the business of a corporation and are treated as capital assets shall be subject to capital gains tax (Section 27(D)(5), 1997 NIRC, as amended). Likewise, Section 30 of the NIRC subjects to income tax (capital gains tax) all income from properties, real or personal, or from any activity conducted for profit, irrespective of the disposition of the income, by all tax exempt corporations.
(c) If SLC University donates the three parcels of idle land in favor of the Municipality of Cuyapo, Nueva Ecija, will SLC University be ii able for donor's tax? Explain your answer. (25%)
(C) No. Gifts made by a resident to any political subdivision of the National Government shall be exempt from donor's tax (Section 101(A)2), 1997 NIRC, as amended).
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