Management Issues of Implementing Welfare to Work...

Management Issues of Implementing Welfare to Work Programs In California In August of 1996, our chief executive of the United States, President Clinton, changed the structure of welfare dependency. He signed into law, the Personal Responsibility and Work Opportunity Reconciliation Act. This act, with its entire new legislature, has come to be known as welfare reform. Our state leaders, administrators and managers face many challenges and constraints in their attempt to implement a law, which will restructure the welfare dependency roles. This paper will take a detailed view of the specific challenges faced by state public sector leaders, in the attempt to implement these new laws which created a new welfare system for the United†¦show more content†¦For too long the needy and many of our legal immigrants had dependent on government funds known as Aid for Families with Depend Children (AFDC.) When President Clinton took office, he began to restructure the United States Government and its policies. One very noticeable change, which had an impact o n the majority of the United States citizens, was the restructuring of the welfare system. AFDC was replaced by a program known as, The Temporary Assistance for Needy Families (TANF.) Under the Temporary Assistance for Needy Families program, state administrators, as opposed to the federal government, determines the eligibility of needy families and the benefits and services they are eligible to receive. During the course of implementing welfare reform, the federal government decided that it would reduce its role as administrator of state programs and funds relating to welfare. Each state was given the authority to create and implement its own projects for reducing welfares financial weight, which the federal government carried. Each state was issued a limited amount of funds to create their own unique and innovate programs to reduce the size of welfare dependency. This action put an end to uniformed ways of administering and monitoring welfare payments. Although the federal government limited their roles of participation in welfare guidance, they set mandate in the new laws which state mustShow MoreRelatedThe Social Services Agency ( Ssa ) Of Orange County Essay1118 Words   |  5 PagesStructure is the basis through which an organization seeks to create control the direction of an organization. This is completed through clear definitions of the allocation of work, differentiation, and the coordination of having those responsibilities working together towards the efforts of the organization, integration (Bolman Deal, 1993, pp). Through these methods, the organization is able to devise a division of labor that collaborates to bring about the missions and goals of an organizationRead MoreProfit Healthcare Organizations Vs. Non Profit Organizations1617 Words   |  7 Pageshospital activities (Ingram, 2014). On the contrary, nonprofit hospitals accept everyone who comes in the doors and normally, they get busier than for-profit hospital (Writing, 2014). Non-profit organization (NPO) is an association that uses total welfare to accomplish their goals than dispense them as profit. The non-profit organization goals and purpose is not in terms of wealth, but in terms of giving significance to the groups of people they administer to (Wikipedia, 2014). Sharp HealthCare OneRead MoreFamily Preservation Vs. Child Removal Essay1687 Words   |  7 PagesA little over three years ago, Gabriel Fernandez, an eight year old boy, was beaten to death, allegedly, by his mother and the boyfriend of his mother in Palmdale, California. Based on the reports of the boy’s teacher, who had repetitively conveyed evidence of maltreatment to social services before the child’s death, that fatal incident was not the first time he had been abused (LA Times, 2016). According to the Los Angeles Times (2016), â€Å"In the months before the boy was killed, county child protectionRead MoreEnterprise Resource Planning Is The Fruit Of The Hard Work1515 Words   |  7 PagesAnd also the problem of integrating all the information into one base structure, which created a burning problem affecting the efficiencies of the organizations. Every organization was waiting to have an organized system which could save all their work and collaborate all the information and c ommunicate among themselves. It was a situation of having a desperate need of new build system, which would improve their process. The complications aroused in every single business process i.e. from the startRead More The Challenges of Implementing The GAIN Program Essay2252 Words   |  10 PagesThe Challenges of Implementing The GAIN Program Aid to Families with Dependent Children (AFDC) no longer exists. A new era has arrived and the nation has moved in a completely different direction. In 1996, new legislation, the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, was passed. Under this new Act, The state and local governments wide –ranging autonomy, discretion and responsibility for serving poor women and children were returned to them. It does this by repealingRead MoreThe Board Of A Nonprofit Organization1562 Words   |  7 PagesThe board of a nonprofit organization plays a major role in the organizations processes and effects. Chris Morfas, the Board Chair of the nonprofit organization â€Å"California Bicycle Coalition† makes it clear that â€Å"it’s the board’s role to establish the long-term strategic direction of the organization: its mission, vision, values and goals† (Best Practices in Board-Staff Relationships). As a board, we are responsible for t he direction, oversight and resources for the organization. The board steersRead MoreCorporate Social Responsibility (CSR) In an Organization1841 Words   |  8 Pagesshareholders and stakeholders that accounts mostly for difficulties in implementing CSR practices. Therefore, the purpose of this paper is to dig deeper into above problems by presenting the definition of CSR and the importance of its role in international business along with the difficulties arising when implementing its practices on global scale, especially in Vietnam. What Is Corporate Social Responsibility (CSR)? Since it is a rising issue in worldwide businesses nowadays, the concept of social responsibilityRead More Workplace Violence Essay2488 Words   |  10 Pagesof workplace violence. Since 1992, violence among co-workers has averaged only about 6% of all work-related homicides. The rest are the result of robberies or other crimes. According to the U.S. Department of Justice, each year nearly one million individuals become victims of violent crime while working or on duty. Eight percent of all rapes, 7% of all robberies, and 16% of all assaults occur at work. Workplace violence accounts for 16% of the more than 6.5 million acts of violence experiencedRead MoreFoster Care Independence Act of 1999 Essay3122 Words   |  13 PagesFederal Government provided about $70 million per year to conduct programs for adolescents leaving foster care that are designed to help them establish independent living. Research and numerous reports from States conducting these programs indicate that adolescents leaving foster care do not fare well. As compared with other adolescents and young adults their age, they are more likely to quit school, to be unemployed, to be on welfare, to have mental health problems, to be parents outside marriageRead MoreEssay The System of Governance and Americans Rights and Liberties2375 Words   |  10 Pagesthe executive branch’s main responsibility is to oversee the laws being made by Congress and to enforce them. The executive branch consists of the president, the vice president, and the Cabinet. The legislative branch is in charge of creating and implementing legislation and exhibiting the power to declare war, as decided by Congress. The House of Representatives and the Senate make up Congress, which belongs to the legislative branch of government (whitehouse.gov). The judicial branch is responsible

Sample of an Essay Described Expectations

Sample of an Essay Described ExpectationsThe sample of an essay describing expectation of a workshop is in the syllabus of a seminar or workshop. This is because a seminar or workshop is a place where the presenter can introduce his topic and, as well, receive feedback on his skills. Thus, a presentation will require participants to either give feedback on his topic or give feedback on their own presentation skills.A conference, discussion, seminar, meeting, or publication workshop is basically the same except that you don't present. Participants can discuss your topic without ever giving a presentation. However, if you do want your topics to be presented, then you can submit the entire paper or part of it to one of the journals that you have chosen to work with. Your topic should be one that interests you, so the journal may require that you write a sample of an essay describing expectation of a workshop first.The sample of an essay describing expectation of a workshop is a great to ol for teaching. This is because it's just what you need to get the students to think about what you've taught them. You can ask the students to read the essay, the sample of an essay describing expectation of a workshop, or your textbook or manual to see how they have developed their own opinions. Another option is to ask them to write a review of the sample essay to see how well they understand the lessons that you have taught them. All you need to do is to make sure that the essay can be understood by the students.You can use this essay to help teach the students about expectations. When writing the sample of an essay describing expectation of a workshop, you will need to make sure that you are able to teach students to read such samples. An essential part of this is making sure that the content of the essay is understandable. Of course, you can always use the sample of an essay describing expectation of a workshop to help get students to practice reading the essays before actual ly writing the essay itself.A topic for the essay should have common issues, so you should first learn how to communicate the issue. You should learn how to talk about the problem in simple language and in a way that is easily understood by students. You should also be able to point out what problems exist and how they can be solved.Expectations can also be described using specific words. It is up to you to make sure that the topic of the essay is expressed in terms that students can understand. If the topics are not understood, then the essay will not be accepted, so you should be very careful about what you write.You should consider your expectations from each student. This means that you should be aware of their learning style and type. For example, some students may take longer to finish a workshop than others, so the expectation should be different for each student.In addition, the expectations can be different for each group. For example, a group of people from a certain area will probably have different expectations. They might expect different topics, different ways of presenting the topic, or different ways of discussing the topics. It is up to you to be able to use the sample of an essay describing expectation of a workshop to help set the expectations for your participants.

Who is Worried About Reaction Essay Samples and Why You Should be Listening to Them

<h1> Who is Worried About Reaction Essay Samples and Why You Should listen Them </h1> <p>The second area of the paper is where the genuine work starts. Our principle objective is to acquire an unwavering client who's 100 percent satisfied with the administration. You ought to record the key recommendations and feature the chief purposes of the paper. Something else, inspect the article again or rehash if essential until you genuinely feel genuinely sure about the essential point. </p> <p>If you have to respond to a book as to an individual book, you will need to utilize cites from each content in your paper. You may utilize direct citations if essential. At the time that your thoughts and thoughts are masterminded into appropriate sections, two or three citations will be important to help your different focuses. </p> <p>Before you make a solitary letter out of your postulation, you need to comprehend what you will expound on, and a layout is the perfect method to do it. Attempt in any event one time and you'll see how accommodating a layout may be! With the help of such a blueprint, you will be able to see how the paper will look like and will be equipped for going from 1 passage to another easily. Each time you create a scholarly paper, you need to deliver a framework. </p> <p>List of references while composing a response paper you should join the reference for those sources you have utilized inside your paper. You might be mentioned to respond to a specific bit of the story, and you must focus your conclusions to that area, in this way the guidelines of the inspector are very key in light of the fact that your paper must mirror the inquiry. On the off chance that you are sure you have consented to everything, at that point your paper is set up to submit. Composing a great scholastic paper frequently is reliant upon the way you're probably going to begin it. </p> <p>Almost the entirety of this papers tests are situated in articles, diaries, magazines and maybe even instructive locales. While perusing, there are explicit inquiries that you should pose. Converse with your teacher to choose what distributing data is basic and where it should be set. As our customer, you likewise should know that the gathering of journalists is consummatel y aware of the composing positions. </p> <h2>Ideas, Formulas and Shortcuts for Reaction Essay Samples </h2> <p>Now you know about how to compose response paper and can portray any piece of writing or cinematography with no pressure and stresses, even in the occasion the cutoff time is drawing nearer! With the help of these fundamental guidelines, you will figure out how to form a response paper and will be in a situation to make an extraordinary work! On the off chance that you watch the means underneath on the best way to make a response paper you will be in a situation to complete your composing task with least disappointment. </p> <p>Moreover, you can compose a few sections with various responses. Unite all responses so you in the long run have a couple regular themed subjects to frame sections. A lot of new creations and advancements show up every day, so at times you may need to complete a response paper test. Notwithstanding the reality which you are expounding on your responses, thoughts and impressions, it's despite everything genuine that you should track with a reasonable structure. </p> <p>Try to recall, response paper test isn't cheating and it's a superb device to disentangle the whole method of finishing the task! Others require your very own response. It's OK to get help with response paper in case you're questionable how to do it right and we have created a guide for you. A response paper contrasts from an audit in that it's formed in the absolute first individual and expect abstract perspective. </p> <p>Another rule to remember while composing the article is to utilize the absolute first individual point of view. The book shows that we instinctually comprehend when something isn't right in a particular individual or circumstance. In the first place, you may be mentioned to give closely-held convictions concerning a specific subject in a book. Knowing the segments of an article can't get you very far however. </p>

4 AP US History Essay Topics to Consider

4 AP US History Essay Topics to ConsiderThere is two major AP US History Essay Topics to choose from. The first of these is to read about the Civil War, the second is to talk about World War I. These two wars are famous for creating an intense feeling about the American Heritage and our past. However, there are many other topics in the AP US History course which you can consider if you feel that they fit your personality.The first topic in the AP US History Course is to read about the Civil War. If you feel that reading about the Civil War is a bit boring, then you may want to include the Civil War Essay Topics. This one is relatively easy and not as hard as some other topics.Many students get confused when they come across the topics relating to World War I and the topic of The German Invasion of Europe. The German Invasion of Europe is a very interesting topic which is covered in great detail in the AP US History Course. However, you have to be very careful while doing this, especi ally if you are going through the written portion of the AP US History Course.One of the other topics to include in the AP US History Course is the Asian American History. The Asian American History, if done well, will help you make an impression on your professors. The only problem here is that you have to do a very good job while doing the Asian American History Essay.As I mentioned earlier, you can also include the Asian American History in the AP US History Course if you feel that it will help you make an impression on your professors. This is one of the easier AP US History Essay Topics to learn, as you will not have to face many problems while doing it.When learning the AP US History Essay Topics, make sure that you follow the outline of the course properly. It will be very beneficial if you study at least three essays or pages of essays each week. When you will reach the last page of the essays, you can ask your professor for help and ask for additional essays if you are unab le to complete them.Last but not the least, make sure that you are being very thorough in your writing. While doing an AP US History Essay, you should make sure that you will actually be able to turn your subject into an interesting and meaningful essay.

Introduction Of The Death Penalty Debate - 1523 Words

Introduction to the Death Penalty Debate It was said by an Iowa State Supreme Court justice in the 1840s, â€Å"Crime indicates a diseased mind in the same manner that sickness and pain do a diseased body. And as in the one case we provide hospitals for the treatment of severe and contagious diseases, so in the other, prisons and asylums should be provided for similar reasons† (Banner, 2002, p.118). Individuals who have committed crimes serve their sentences and punishments, or are â€Å"treated†, in prisons. Prisons offer a state of confinement for criminals, all of whom must undergo a proper and humane punishment in a reasonable amount of time for the crimes in which they have committed. There are times, however, where capital punishment takes place and the criminal faces death as their punishment for the crime. When criminals are faced with the death penalty, controversy arises, strengthening the debate as to whether death is a proper and justifiable form of punishment for the criminal. The death penalty sh ould not, under any circumstances, be acceptable in the criminal justice system since it diminishes the purpose of prisons and sentences and provides criminals with an â€Å"easy way out.† Supreme Court Cases in regards to Capital Punishment For approximately forty years, the United States Supreme Court has implemented efforts to regulate the application and administration of the death penalty. Throughout this time period, there have been a number of cases that have framed anShow MoreRelatedBureau Of Justice Statistics : The United States Primary Source For Criminal Justice1439 Words   |  6 Pagesefficient and evenhanded. The website is relevant to my topic as the site have information such as information on executions, trends, clear definition, and time between imposition of death sentence and execution. The site was revised the same date of access, therefore the information is up to date and would be useful. Death Penalty: Pros and Cons ProCon.org. n.p.13 Apr. 2009. Web. 25 Nov. 2014. ProCon.org is a nonprofit public charity. It provides resources for critical thinking without bias. The informationRead More Death Penalty: Ineffective, Inhumane, and Immoral Essays1228 Words   |  5 PagesThe death penalty is the pivot of much controversy within our society and government. Most people deem it a touchy subject, rarely making it a hot topic amongst general conversations. The issue usually raises many a blood pressure and may even have the tendency to end life-long friendships. The country is split on the issue and does not seem to find the desire to come to a compromise. While this is not true, this does not quiet the voices of people arguing for capital punishment. The issue of deathRead MoreThe Punishment Of The Death Penalty1620 Words   |  7 Pages The 2005 decision made in Roper v. Simmons’ declared that the crimes committed by people under the age of 18 would not be punishab le by death. Because of this the United States Supreme Court challenged the constitutionality of the death penalty for juveniles. Whether the decision was appropriate or not is still under intense debate to this day. â€Å"A primary purpose of the juvenile justice system is to hold juvenile offenders accountable for delinquent acts while providing treatment, rehabilitativeRead MoreThe Debate Of Capital Punishment1313 Words   |  6 PagesCapital Punishment Introduction The state of California has carried out 13 executions since the enactment of capital punishment in 1992 (NAACP, 2016, 10). According to the NAACP winter quarterly report, there are currently 743 prisoners on death row (NAACP, 2016, 39). Since the enactment, there has been a wide range of political debate. The largest concern is in regards to the number of wrongful convictions and its philosophical underpinnings. The citizens in California are as diverse as theirRead MoreCapital Punishment : A Form Of Legal Punishment Essay1672 Words   |  7 Pagesimplies that the criminal is sentenced to death as a punishment for their crimes. Prima facie, it appears to be the most just punishment and solution to crimes that demand such severity of punishment in proportion to the offense. However, the reason why it is a moot point and a debatable issue is because ethicists see both sides of the story and there are numerous ethical issues involved with institutionalizing capital punishment. To understand the debate on capital punishment as an ethical issueRead MoreCapital Punishment Is Abolished By Harold Wilsons Labour Government1186 Words   |  5 Pages CHAPTER ONE: INTRODUCTION 1.1 Introduction Capital Punishment was abolished â€Å"under Harold Wilson’s Labour government in 1969† (Manton.K, 2011, P.16) in the United Kingdom, but there have been continuing debates concerning the reinstatement of the death penalty in the UK.(BBC NEWS, 2011) reports that the conservative party MP calls for submission on capital punishment in the UK. The Brigg and Goole MP â€Å"is one of a number of Tory backbenchers calling for a commons debate of the return of capitalRead MoreA Critical Analysis of the Death Penalty1646 Words   |  7 PagesIntroduction The debate on whether or not the death penalty should be abolished has been ongoing for quite a long period of time. While there are those who believe that the death penalty does not serve its intended purpose, proponents of the same are convinced that the relevance of the same cannot be overstated and hence it should not be abolished. In this text, I examine the arguments for and against the death penalty. The Death Penalty: A Brief Overview In basic terms, the death penalty accordingRead MoreEssay on The Death Penalty Is Morally Unjustified1197 Words   |  5 Pagesof the death penalty otherwise known as capital punishment goes back as far as the eighteenth century B.C., when the code of King Hammurabi of Babylon listed 25 crimes which were punishable by death. Since then, the uses of the death penalty have prevailed throughout the ages in laws and justice systems of different civilizations. For instance, the Draconian Code of Athens punishes all crimes with the death penalty. During those times, the death penalty involved suffering a gruesome death such asRead MorePublic Policy Issues in Texas831 Words   |  3 PagesPublic Policy Issues in Texas Introduction: As the largest state by area in the continental U.S. as the second most populous, Texas has its significant share of public policy challenges with which to contend. And as the discussion hereafter will show, many of these challenges serve as a microcosm of the broader pubic policy issues facing the United States. The issues addressed here below help to provide a better understanding of the complexities of public policy maintenance in a large and diverseRead MoreThe Death Penalty Debate Essay978 Words   |  4 PagesThe death penalty seems to be a very debatable subject. There are arguments and support for both sides of the debate, but which side is right? That is a tough question to ask. After reading the article in the textbook, two other articles, and looking at statistics, I seem to feel that the death penalty may not be the right answer. The article in the textbook The Death Penalty in the United States and Worldwide was fairly informative. One of the points it brought up was the cost of life without

Life in the Country Verse Life in the City free essay sample

Even though amenities are more accessible when you live in a big city, it is healthier to live in the country because of the differences in culture and the surroundings. It is healthier and safer to live in the country rather than in the city for a number of reasons, one being that there is less congestion out in the country. With congestion and over population of a city brings gangs and violence. With gangs come drugs, killings, and murders. People become very territorial when a space is over crowed or congested. It was reported that last year in the first week of summer in Battle Creek, Michigan, there was a total of 13 shootings all related to either gangs or drugs. When you live out in the country there are less people living right on top of each other. There isn’t a large amount of crime and acts of violence, because people have their space and they respect others space as well. They don’t feel as though they have to fight to keep what they have because there is plenty to go around. With that being said it is my personal opinion that with more space there is less drama that would build up the kinds of animosity that would make someone want to commit murder. Which is why growing up in the country I can’t remember a time when we had to make certain that our doors and windows were locked, that goes for both our home and our vehicles. Not only is there an increase in crime there is also an increase in pest, rodents, and critters. There are more cases of cockroach infestations in a larger city then there is out in the country that is all because of the congestion. Having to live with cockroaches creates a major health hazard because of the risks posed by cockroach antigens for people who suffer from asthma, also because they carry disease-causing germs. Some of the methods people traditionally use to eliminate them cause additional health hazards. Pesticides are never healthy to breathe in to even ingest. If you put down bate to kill them you risk them tracking it all over your home. If you have pets you have to worry about them consuming it before the cockroaches. Another way people commonly try to treat a cockroach infestation is to bomb their house. There is a reason you can’t be home for this kind of treatment, and why you need to open all the windows in your home at least an hour before you can return. It is very harmful to breathe in. Cockroach antigens are made up of proteins that can be found in the insect’s saliva, feces, eggs, and shredded cuticles. These antigens can cause allergic reactions and asthmatic episodes when they are inhaled because they are airborne. According to health house, â€Å"A large study supported by the National Institute of Allergy and Infectious Diseases (NIAID) has demonstrated conclusively that the combination of cockroach allergy and exposure to the insects is an important cause of asthma-related illness and hospitalizations among children in U. S. inner-city areas. † There is a major difference in the surroundings that can affect a person’s health from living in a larger city versus living in the country. The food that we consume in a larger city is so full of preservatives and additives. There are more fast food restaurants available for a quick meals. Some of the side effects of eating out and ordering in all of the time include high cholesterol, and clogged arteries. The majority of foods found out in the country are organic, because they are home grown. Living in the country as a child we always had a garden with fresh vegetables. Another difference is the air that we breathe when living in a larger city, because there are so many fast food chains and factories, there is higher pollution in the air. For extremely larger cities like Chongqing, Beijing, and Shanghai they have smog alerts where you have to wear a protective mask to prevent you from breathing in harmful pollutants. When you live in the country you’re not at risk of this because there aren’t as many factories creating these pollutants, so the air is crisp and fresh. The worst thing you have to worry about in the country is when farmers lay down the fertilizer for their crops that is an unpleasant smell. One good thing about living in a larger city as opposed to living out in the country would be that there are hospitals. When you live out in the country there aren’t as many hospitals available to you. Just like with everything else there is so much more open space and less people, which create less reasons and finances to have a hospital, because there are fewer reasons for health risks and that you are less likely to have to rush off to an emergency room, doesn’t mean that there shouldn’t be one close by you never know what might happen. A farmer might get his hand caught in a machine while trying to perform routine maintenance. A child could ingest some sort of chemicals such as pesticides. This would have to be the only down fall I can see about life in the country versus living in a large city. However for an extreme emergency there is always an option of having an air lift. You can also still call 911 and have an ambulance out to your place maybe even sometimes faster than if you were living in the city just because there is less traffic. There are always going to be things that challenge our health, wellness, and survival; however, the risks are higher living in the city as opposed to living in the country for two main reasons. First when living in the city there is so much more congestion, overcrowding, and diversity that can bring out the worst in people; in this case, the worst of these brought out are drugs and violence. When you live out in the country you don’t have to worry about these kinds of things as much. The second thing that challenges our health and wellness is what we consume. The air that we breathe to the nourishment we give to our bodies. We are not perfect but the little things that we can change to improve our situation the closer we can come to optimal health and wellness. References americanlungassociation. com battlecreekenquire. com healthhouse. com

Taxation in the Philippines Essay Example

Taxation in the Philippines Essay The laws governing taxation in the Philippines are contained within the National Internal Revenue Code. This code underwent substantial revision with passage of the Tax Reform Act of 1997. This law took effect on January 1, 1998. Taxation is   administered   through the Bureau of Internal Revenue which comes under the Department of Finance. The chief executive of the Bureau of Internal Revenue is the  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Commissioner who has exclusive and original jurisdiction to interpret the provisions of the code and other tax laws.Read also The Philippine Peso Us Dollar Exchange RateThe commissioner also has the powers to decide disputed assessments, grant refunds of taxes, fees and other charges and penalties, modify payment of any internal revenue tax and abate or cancel a tax liability. Taxpayers can appeal decisions by the Commissioner directly to the Court of Tax Appeals. II. Primary tax incentivesA. Tax holidayThe Omnibus Investments Code grants to enterp rises that have registered with the Board of Investments and that qualify under the annual Investments Priority Plan   entitlements to tax holidays of either four or six years.In addition, they are granted tax credits for purchase of Philippine-made capital equipment and raw materials. B. Special Economic ZonesThere are over thirty special economic zones throughout the Philippines where export manufacturing firms are encouraged to start operations. Under the Philippine Export Zone Authority Law, a special economic zone registered enterprise can, in lieu of all other national and local taxes, pay a tax of 5% of its gross income.A firm that has registered under the Omnibus Investments Code that is located and registered to do business within a special economic zone can have a tax holiday for the first four or six years of its operations, followed by   a 5% tax thereafter. The exemption from national taxes covers all internal revenue taxes, including the Value Added Tax. III. Tax t reaty with the United StatesThe Philippines has tax treaties with many countries, including the United States, in order to minimize the effects of double taxation.The business profits of a resident of another country with whom the Philippines has a tax treaty   are taxable in the Philippines only if the resident has a permanent establishment in the Philippines to which the profits are attributable. IV. Primary types of taxationA. Individual Income TaxResidents engaged in trade or business are taxed upon their net income (gross income less allowable deductions and personal exemptions) according to a schedule of rates ranging from 3% to 33%.The maximum rate will be reduced to 32% on January 1, 2000. Residency tests are used to determine resident alien status where the resident alien falls under the Individual Income Tax schedule of rates. B. Passive income1. Interest  A ‘final’ tax of 20% is imposed on interest income. This tax is withheld at the source. Exceptions to this are:i. Interest income from a depositary bank with a Foreign Currency Deposit Unit is subject to a final tax rate of 7. 5%. ii. Philippine long term investments of over five years are exempt from tax. 2.DividendsA final tax of 10% is imposed on cash or property dividends from domestic corporations, joint stock companies, insurance or mutual funds, or regional operating headquarters of multinational corporations. The distributable net income, after tax, of a partnership is subject to the same final tax as dividends. 3. Capital gainsThe tax code imposes a final tax of 5% on net capital gains from the sale of stock in a domestic corporation up to 100,000 pesos. The tax is 10% for any income over 100,000 pesos. If the stock is stock exchange listed, a transfer tax of 0. 5% is also imposed. . Fringe benefitsFringe benefits, such as housing, expense accounts, vehicles, household personnel, membership fees and educational fees are taxable under the fringe benefits tax and are payable by the employer, who is responsible for withholding it and remitting it to the government. The fringe benefits tax is 33% (going to 32% on January 1, 2000) of the grossed-up monetary value of the fringe benefits given to the employee. C. Corporation taxResident foreign corporations engaged in trade or business in the Philippines are taxed at the same rates as domestic corporations.The corporation income tax rate is currently 30%. Effective January 1, 2000, the tax code includes an option for corporations to be taxed at a rate of 15% of gross income if the President of the Philippines chooses to enact this option. If the option is granted by the President, only firms whose proportion of the cost of sales or receipts from all sources does not exceed 55% may exercise the option. This method of taxation, once elected, shall be irrevocable for three consecutive years. Under the Tax Reform Act, the Philippines has also established a Minimum Corporate Income Tax.Subsequent to the fourth t axable year after a corporation has started its business, a minimum corporate income tax of 2% of the gross income is imposed if this amount is greater than the regularly computed tax. This amount can be carried forward and credited against the normal income tax for the three immediately succeeding taxable years. D. Value Added Tax (VAT)The VAT is equivalent to 12% of the gross selling price or gross value in money of goods or properties sold, bartered or exchanged. Any excise tax on these goods is also part of the gross selling price.In the case of imported goods, VAT is based on the total value of the goods as determined by the Bureau of Customs plus customs duties, excise taxes and incidental charges. The VAT is an indirect tax. While the obligation to collect and remit rests with the seller, the cost of the tax may be passed on to the buyer, transferee or lessee of the goods, properties or services. A VAT registered entity may credit the VAT paid on purchases of other goods and services against the tax on its current period sales of goods or services.If the amount of input tax is greater than the amount of output tax, the excess may be credited against succeeding period output VAT. VAT registered entities are required to issue an invoice or receipt for every sale and, in addition to regularly required accounting records, they must maintain subsidiary sales and purchase journals exclusively for VAT purposes. VAT reports must be submitted on a quarterly basis, twenty-five days after the end of the quarter. VAT payments must be made on a monthly basis. V. Other taxesPercentage tax (primarily for non-VAT registered entitiesExcise tax Documentary stamp taxEstate and donor’s (gift) tax  | Taxes|    Other Taxes|   | |   Corporate Taxpayers1. Domestic corporations are taxed at 30% of annual taxable income from worldwide sources with option for 15% tax on gross income subject to certain conditions. Domestic corporations are those established under th e laws of the Philippines and include  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   foreign-owned corporations, otherwise known as subsidiaries. 2. A foreign corporation, whether engaged or not in trade or business in the Philippines, is taxable on Philippine-sourced income at the same rates as domestic corporations.Such foreign corporation engaged in trade or business in the Philippines (also called resident foreign corporation) is taxed based on net income with the same option to pay 15% tax on gross income. On the other hand, a foreign corporation not engaged in business or trade in the Philippines (also known as a nonresident foreign corporation) is taxed based on gross income received. 3. Profits remitted by a branch of a foreign corporation to its home office are taxed at the rate of 15%. However, this tax does not apply to a Philippine branch registered with PEZA.Dividends declared by a domestic corporation to its foreign parent are generally taxed at 30%. However, if the home country of the recipient corporation allows an additional credit of 17% as tax deemed paid in the Philippines, the tax is reduced to 15%. Dividends remitted to countries that do not impose a tax on offshore dividends qualify for this rate. Under the Philippine tax treaties with Netherlands, Japan, Germany, Korea and Austria, a preferential tax of 10% on branch profit remittances is granted.Furthermore, under the tax treaties with these countries, dividends paid are subject to 10% tax if the payor-subsidiary is registered with the BOI or if the beneficial owner of the dividends is a company which holds a certain percentage of the capital of the payor subsidiary. Otherwise, the tax on dividends is 15%. 4. All corporations, whether domestic or foreign, are subject to capital gains tax on the sale of shares of stock, in the same manner as individual taxpayers. Other income items such as interest and royalties are taxed at various rates.Dividends received by a domestic or resident foreign corpor ation from a domestic corporation are exempt from tax. A minimum corporate income tax of 2% of the gross income as of the end of the taxable year is imposed on a corporation which is subject to normal income tax of 30% beginning on the fourth taxable year immediately following the year in which such corporation was registered with the Bureau of Internal Revenue, when the minimum income tax is greater than the normal income tax for the taxable year. 5.Any excess of the minimum corporate income tax over the normal income tax as computed shall be carried forward and credited against the normal income tax for the three immediately succeeding taxable years. Every corporation formed or availed for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation by permitting earnings and profits to accumulate instead of being divided or distributed, is taxed at the rate of 10% for each taxable year on the improperly accumulated taxable i ncome. . In general, an employer (individual or corporation) shall pay a final tax of 30% on the grossed-up monetary value of fringe benefit furnished or granted to the employee (except rank and file) unless the fringe benefit is required by nature of, or necessary to the trade, business or profession of the employer. Local tax on certain businesses1. Manufacturers, wholesalers, exporters and contractors are subject to graduated taxes on certain amounts of sales/gross receipts and percentage taxes at maximum rates ranging from . 75% to . 75% on the amounts not subject to graduated taxes, depending on the place where business is conducted. For essential commodities, the rates are 50% lower. Retailers are subject to 2% tax if their gross receipts are PhP400,000 or less and to 1% tax if in excess of PhP400,000. 2. Banks and other financial institutions- percentage tax at maximum rates ranging from . 50% to . 75% depending on the locality of the business. 3.Others varying rates  Ã‚     Ã‚  Ã‚  Ã‚     Ã‚   Aside from the above business taxes, there are other taxes  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   levied in the Philippines such as:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   a. Real estate tax b. Stamp tax on certain documents, instruments and related   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   transactions such as issuance of shares of stock, evidence  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   of   indebtedness, transfer of real property, lease contracts,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   insurance policies, etc.. c. Community tax d. Overseas communications tax  National Taxes  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   VALUE ADDED TAX1.Twelve percent (12%) VAT is imposed on importation of goods and sale, barter, exchange or lease of goods, properties and services in the Philippines, subject to certain exceptions. Goods or properties mean all tangible and intangib le objects, including real property, patents, trademarks and similar rights and movable and personal goods. Services cover performance of all kinds of services in the Philippines for a fee. Exports are generally subject to 0% VAT.VAT exempt goods include such items as books, fertilizers, livestock and poultry feeds  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   and agricultural and marine food products in their original state. 2. Gross receipts tax on certain businesses:. a. Bank and other non-bank financial intermediaries  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   0% to 5%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   b. Life insurance companies  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   5%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   c. Common passenger carriers  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      3%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   d. Electric, gas and water utilities  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     2%   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   e. Oth ers  ranging from 3% to 30% 3.Excise tax on alcohol, tobacco, petroleum and mineral products, cinematographic films, automobiles, jewelry, etc. at varying rates. Individual Taxpayers1. Taxable income from employment, business, trade and exercise of profession including casual gains, profits, and prizes of PhP10,000 or less; except items of income subject to final tax and special treatment, e. g. capital gains and passive income mentioned in items 4 and 5 below, derived by resident citizens from all sources within and without the Philippines are subject to the graduated tax rates of 5% to 32%.The top rate of 32% applies to taxable income in excess of PhP500,000. Resident aliens and non-resident citizens are subject to the same graduated tax rates but only for income derived from all sources within the Philippines. 2. Non-resident aliens are taxed at 25% of gross income from sources within the Philippines if their stay within the country does not exceed 180 days in the calendar year . Otherwise, they are taxed on the basis of graduated rates as in (1) above. 3.Aliens who are employed by regional or area or regional operating headquarters of multinational corporations, representative offices, offshore banking units, petroleum service contractors and subcontractors are subject to income tax at 15% of their gross income from such employers (e. g. salaries, annuities, honoraria and allowances). 4. Net capital gains realized during each taxable year from the sales of shares of domestic stocks not traded in the Philippine Stock Exchange (PSE) are taxed at the rate of 5% on the first PhP100,000 gains and 10% on the excess over PhP100,000.For domestic shares listed and traded in the PSE, the tax is 1/2 of 1% of the gross selling price or gross value in money of the shares of stock sold. Likewise, there is a tax on shares of stock sold, exchanged or otherwise disposed through initial public offering at the rates of 1%, 2% and 4%, depending on the proportion of the share s sold, exchanged or otherwise disposed to the total outstanding shares after listing of the shares of closely held corporations. Capital gains on sale of real property are taxed at 6% of gross selling rice or fair market value, whichever is higher. 5. Passive income items like interest, dividends, royalties, prizes and other winnings are also taxed at different rates. For instance, dividends received by citizens and residents from a domestic corporation and the share of an individual partner in a taxable partnership are taxed at 10%. However, the tax on such dividends shall apply only on income earned on or after January 1, 1998. If the dividends are paid to  Ã‚  Ã‚  Ã‚   non-residents, the tax is 20% for those engaged in trade or business and 25% for the others. | |