Roles the Media Play in Elections The media play an indispensable role in the proper functioning of a democracy. Yet the media also have other roles in enabling full public participation in elections: The media are not the sole source of information for voters, but in a world dominated by mass communications, it is increasingly the media that determine the political agenda, even in less technologically developed countries. The media plays a major role in keeping the citizenry abreast of current events and raising awareness of various issues in any society.
Services Relevant contracts tax RCT RCT is a withholding tax regime which applies to certain payments mainly within the energy, telecoms, construction, forestry and meat processing sectors. The Deloitte RCT specialists can provide training, consultancy and compliance solutions to minimise risk and have significant experience and success in dispute resolution with the Revenue Authorities.
Relevant Contracts Tax RCT is a withholding tax mechanism to ensure those involved in construction, forestry and meat processing operations are tax-compliant. Finance Act introduced significant changes to the operation of the RCT system.
The definition of a principal contractor has been extended to include a person who carries out the installation, alteration or repair of telecommunications systems. We have experience of advising in all sectors of business for a range of clients from SMEs to multinationals, from start-ups to companies listing on a stock exchange, from the private sector to the public sector.
We can provide our RCT services separately or as part of a suite of tax, audit, consulting and financial services.
We focus on adding value to our clients in a practical and cost-efficient manner. Our RCT services include the following: The definition of a principal contractor has been extended to include those who carry out the installation, alteration or repair of telecommunications systems.
All principal contractors should ensure they are registered to use the ROS facility if not already registered. RCT deduction rates The new RCT system has three deduction rates, the rate applicable to each subcontractor is determined by their own tax compliance history and status.
A Principal must notify Revenue online each and every time a new relevant contract is entered into with a contractor. Specific details regarding the contractor engaged and the contract itself is required.
The Principal will receive a unique contract reference number and an indication of the applicable deduction rate for the contractor. A principal is not able to obtain the required Deduction Authorisation necessary to make a payment to a subcontractor without first having completed the Contract Notification stage in respect of the particular contract to which the payment relates.
Details of each contract with a subcontractor has to be notified separately and is allocated a unique reference number, however, as a transitional measure for only one Contract Notification per subcontractor engaged is required.
The subcontractor engaged will also receive details of contracts input. Payment notification Prior to making each payment a principal must obtain a deduction authorisation by inputting a Payment Notification on the eRCT system.
A principal should indicate the full amount of the payment due to be made to the contractor. The eRCT system does not have a facility to allow amendments to a Payment Notification, however, if details input are incorrect, the notification may be cancelled and a new Payment Notification can be input.
New RCT regulations were introduced and provide where a Payment Notification has been input and the payment is not going to be made, the principal should cancel the Payment Notification. Deduction authorisation When a payment notification has been made a deduction authorisation will issue automatically to the Principals ROS inbox.
The principal should provide a copy, or, at minimum, the details contained in the deduction authorisation to the subcontractor. Revenue will verify the correct tax deduction rate applicable to the subcontractor and an adjustment to the liability for the period may be required.If you need help, advice, or would like to contact us we're here to help.
Parties collaborated on Canal Plus series Safe. we know that, for television pilots, a larger director is sometimes brought on to do the episode in order to create a standard/feel for the rest of the show. For example, C4 Director of Programmes . Jun 29, · More than a million French users of Microsoft's Xbox will be able to watch films on demand, premium drama and soccer from Canal Plus on .
Maersk is the world’s largest container shipping company, known for reliable, flexible and eco-efficient services.
We are part of the Maersk Group. In this sweeping, provocative book that mixes business, science, and human reporting, Petranek makes the case that living on Mars is an essential back-up plan for humanity and explains in fascinating detail just how it will happen.
The Good Practice Guidelines Working at Height in New Zealand provide health and safety guidance to all people working at height and those involved in the planning and preparatory stages of any project that includes work at height.