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    What Do You Want From Life?
    The tragedy for millions of people is that they never decide what they want from life and make plans for it. Life will provide whatever we demand. Most of us don’t demand what we want but simply settle for what our job supplies. Too many jobs are dead-end with little room for advancement.Many don’t know what they want to do, so they drift through life with the hope that success will overtake them. Some still have no idea for their life’s profession after they have graduated from college. Sometimes you try something and get lucky. Your talent and temperament fit the job and you do well. Countless others hate their job and never advance to a satisfying one.Decide what you want from life and what it will take to get it. College can be used to explore areas you are interested in. Investigate the requirements of the position you want. Set short and long term goals to do what it takes to achieve it. Stick to your plans no matter what happens. Those that set goals and follow them usually succeed.If you have no goals, you tend to drift through life being the victim of circumstances instead of controlling them. Not having a goal is like driving on the highway when you don’t know where you are going. You had better find out. You might be going in the wrong direction. If you aim for nothing, you are sure to hit it.Ten % of life is having things happen to you that you have no control over. Ninety % of life is how you react to the other ten %. You can’t control the ten % but you can control the ninety %. You can’t control what happens, but you can soften the blow of unfortunate times by saving money for emergencies.Millions fall into the credit trap. Credit is a great thing when used wisely, b
    controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance authority should be given power to authenticate the paper record of database, and to maintain constant vigilance by using their power to hack the system.

    II. Retention of Record The record should be required to maintained by the tax payee in appropriate manner either in electronic form or in the paper based form, with detail of times, place, name of the purchaser in prescribed form, but the manipulation database in computer based form is too easy to be tampered by computer software. Here we need to give comprehensive policy to regulate the computer software.

    III. Access to Electronic Record Keeping and Authorized Hacking The tax and surveillance authority should be empower to hack any system and its database for the purpose of getting direct access to the database of the website. The authorized hacking arises legal issues, which require legislation of database and security laws to adjudicate the issues of limitation of powers of hacking; contra

    Hall of Fame Affiliate Marketing Advice
    Many affiliate marketers search out the wisdom of online entrepreneurial gurus. Others look toward noted self-development experts for direction and assistance in developing a winning mindset. Those can be great resources for powerful ideas, but sometimes you can find some great advice and perspective where you’d least expect it.Former Yankee catcher and Hall of Famer Yogi Berra is as remembered for his malapropisms as he is for his excellent play in the batter’s box and behind the plate. Berra is best known for some of his seemingly nonsensical comments, such as, “If fans don’t come out to the ballpark, you can’t stop them.” Occasionally, however, Berra would say something that made perfect sense.He is credited with uttering, “You can’t think and hit the ball at the same time.” In other words, sometimes you have to give up on rationalizing, predicting, considering and ruminating. Sometimes, you just have to dig in and take a swing, so to speak.That is great advice for many affiliate marketers who suffer from “paralysis by analysis.” The spend so much time worrying about whether things are perfect and if they have all of the bases covered that they fail to take action. They refuse to stop thinking and to start hitting. The result of that perspective is a great deal of misspent time and very little income.Many self-employed people have a thick streak of perfectionism, so it isn’t surprising that some of them would suffer from excessive delays brought on by over-analysis. The problem can also stem from a fear of failure. Regardless of its roots, however, everyone involved with affiliate marketing must eventually find a way to put everything else aside and to take action.You don’t want to dive into things without having reasoned
    Assume a buyer in Pakistan downloads software from the Internet for a 30-day trial. If he likes the software, he submits his credit card information and receives an authorization code that allows him unrestricted use of the software. Assume the software in this case was developed by a company in UK, and is available for download from servers located in fifteen countries. The buyer in this case happened to download the software from a server located in Singapore. The buyer found the software while browsing the Internet using Internet Explorer, a software program produced by Microsoft. The buyer gained access to the Internet using an Internet service provider (ISP) based in Lahore. Is there a taxable transaction? If so, what was sold and where was it sold? When is the transaction taxable? Who has the right to tax the transaction? The questions presented by this example are not conveniently answered by existing tax laws.

    The basic legal Issues of E-Commerce Taxation Following are issues described below, which I perceive, are basic issues, which are hampering the collection of e-commerce taxation.

    I. Non-Existent and inadequate Substantive laws Following are substantive laws, which have failed to meet needs of technological advancement for e-commerce taxation.

    1. Tax Laws There is no as legislative provisions are available either in sale Tax or in Central Excise duties for collection of taxation of transaction conducted in Internet. The Legislation of any kind with having attempt to Levy Tax without requisite Tax System, which could combat technological advancement, would be of no avail.

    Currently the e-commerce taxation administration requires efficient Internet Network system to Monitor the Encryption database, configure IP address and facility to hack the system for getting access to record keeping. 2. Internet and ISP Laws There is no Internet and ISP laws have yet legislated which could regulate the cyberspace. We need to regulate Internet contents, either these Submit forms for conducting E-Commerce or of intellectual property rights. Further more we need Internet Services provider (ISP) laws to regulate to create Hacking rights and to have access to Database for the purpose of levying Taxes.

    What types of Internet and ISP laws should be implemented in Pakistan for the purpose of efficient collection of e-commerce taxation in Pakistan, it is still big question mark for the government? 3. Digital Signature Laws Article of 78-A of Qunun-e-Shahadat, proof of Electronic signature has been amended by promulgation Electronic Transaction Ordinance 2002, but complex issues can not resolved by amendment in one article, we need to have detail Digital Signature laws for adjudication of e-commerce taxation.

    All transaction in e-commerce is made by acceptance of terms and conditions by Client imposed by Website operators by pressing acceptance button, by doing that he undergoes legal obligation by accepting terms and conditions imposed on him. The aim of Digital signature laws to regulate website terms and conditions of contract and to impose restrict on any terms which are void or illegal according to the contract laws. Further more the by SIGN IN to website arise contractual obligation both parties which should be backed by prevailing substantive and procedural laws, unless and until Digital Signature are not legalized, it would be out of question to impose any e-commerce tax.

    4. Security and Privacy Laws The cyber crimes cannot be control without having appropriate security checks and to protect these networks from intruder, we need to have security laws. Security and Privacy laws regulate the powers of Network operators to maintain level of security and privacy of database and also allowing authorized hacking on part of Tax Officers.

    For Smooth running of system we need to promulgate security and tax laws so that the authorized hacking be legalized.

    II. Qunun-e-Shahadat Although the Electronic transaction ordinance 20002 has made amendments in Qunun-e-Shahadat to meet basic criteria of evidence regarding electronic transaction like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.

    Beside these amendment the article 184 of Qunun-e-Shahadat has also widened the definition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such summons, which is communicated through electronic means, here we need to make amendment Order V and also orders related with Order IX, XI, XII, XII, XVI, XXI etc to adjudicate the procedural deficiency to meet the requirement of electronic commerce.

    IV. Jurisdiction issues The section 3 of sale Tax Act described the jurisdiction parameter for imposition of the sale tax, but the principle enunciated in said section would not be applicable, as sale don't fulfill the type of sale conducted in e-commerce. There emerge following jurisdictional issues, and before imposing sale tax we must keep following issues under consideration.

    1. Place of Establishment The place of establishment of business could be a criterion for imposition of tax. If the home based company operating her business on net, Central Board of Revenues should impose tax as the place of establishment of business in Pakistan irrespective of fact that the website e-commerce transaction has taken place out side of Pakistan.

    If the sale is of Multinational companies, the part of sale, which is transported in Pakistan, could be subject to taxation, and then the jurisdiction provision of section 3 of Sale Tax can be invoked.

    If scattered individuals conduct the e-commerce transaction without having any locus point of establishment or run across globe, then right to impose tax could be exercised on those individual who reside within the jurisdiction Pakistan.

    2. Data Encryption Place Where the encryption of data has taken place, the right to impose tax to be vested there, but this legal argument is not supported by e-commerce jurists as it could lead to evasion of taxation by giving the indignant companies to upload their website outside of Pakistan.

    V. Remote Operation of Web Server There is another crucial issue, which hampers the smooth running of the system, how to regulate the remote operation of web server whose establishment is not within the jurisdiction of the Pakistan? How the Tax machinery can get access to remote Web Server for monitoring of database of transaction overruling the security and privacy issues of system? The tax machinery suppose have legal right to get access but these are not possible without signing international tax treaties, unless and until we don't have security and privacy laws, we can not negotiate other countries for getting authorized system hacking.

    VI. Intangible Record The record which generated by electronic commerce is intangible record unless it is required to be produced in form of paper based form, this issues make the tax collection difficult as the record can be transmitted to any web server located any where in this world within fraction of times. For effective tax collect we need to constant vigilance of record with authorized system hacking and also making compulsory requirement of maintenance database in paper-based form.

    The registration of ISP, Web hosting sites and web sites Here we need to have registration of Internet Service provider and Hosting sight site, and the principle of the registration should be the home based establishment of individual, companies etc. but the issues will arise of ISP and web hosting site that have also their physical establishment and Web Hosting in or out side of Pakistan.

    The establishment of Surveillance Authority For controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance authority should be given power to authenticate the paper record of database, and to maintain constant vigilance by using their power to hack the system.

    II. Retention of Record The record should be required to maintained by the tax payee in appropriate manner either in electronic form or in the paper based form, with detail of times, place, name of the purchaser in prescribed form, but the manipulation database in computer based form is too easy to be tampered by computer software. Here we need to give comprehensive policy to regulate the computer software.

    III. Access to Electronic Record Keeping and Authorized Hacking The tax and surveillance authority should be empower to hack any system and its database for the purpose of getting direct access to the database of the website. The authorized hacking arises legal issues, which require legislation of database and security laws to adjudicate the issues of limitation of powers of hacking; contra

    What The Self Employed Should Look For In A Tax Preparer
    The best way to find a tax preparer is a referral. The personality fit is very important. You are looking for someone you can talk to about money. That is a touchy subject and needs a high comfort level. You need to look for basic competence; your preparer should know the easy stuff without looking it up. Beyond basic questions consider asking about some of the following issues.Not only should you ask how many tax returns an accountant does but also “what kind?” If you are a schedule C taxpayer you need a preparer who does a lot of schedule “Cs”. Don’t let them off the hook when they give you a general answer like, “Oh, we do a lot of them” their tax software keeps track of such things and they should know an exact number.The next critical question is “who does the work?” If the tax preparer you are talking to delegates all the work to some kid in the back room fresh out of school, the $175 per hour fee is not justified. There are some firms who are even subcontracting out tax preparation to India. You also might note US laws on confidentially are not enforceable in India.Generally a good tax person should be able to suggest something to you. There has to be something about your financial situation related to taxes deemed worthy of their comment.At the other end of the spectrum be very wary if the tax preparer makes many suggestions and also sells things. Like refund anticipation loans, brokerage, insurance or other financial investments. This is a conflict of interest and it taints their advice. You want them on your side fighting the IRS not thinking about how to make commissions out of your pocket.Find out if they handle multiple states. If you are nearing retirement and moving to Arizona do they have the capability to do
    ed in Pakistan for the purpose of efficient collection of e-commerce taxation in Pakistan, it is still big question mark for the government? 3. Digital Signature Laws Article of 78-A of Qunun-e-Shahadat, proof of Electronic signature has been amended by promulgation Electronic Transaction Ordinance 2002, but complex issues can not resolved by amendment in one article, we need to have detail Digital Signature laws for adjudication of e-commerce taxation.

    All transaction in e-commerce is made by acceptance of terms and conditions by Client imposed by Website operators by pressing acceptance button, by doing that he undergoes legal obligation by accepting terms and conditions imposed on him. The aim of Digital signature laws to regulate website terms and conditions of contract and to impose restrict on any terms which are void or illegal according to the contract laws. Further more the by SIGN IN to website arise contractual obligation both parties which should be backed by prevailing substantive and procedural laws, unless and until Digital Signature are not legalized, it would be out of question to impose any e-commerce tax.

    4. Security and Privacy Laws The cyber crimes cannot be control without having appropriate security checks and to protect these networks from intruder, we need to have security laws. Security and Privacy laws regulate the powers of Network operators to maintain level of security and privacy of database and also allowing authorized hacking on part of Tax Officers.

    For Smooth running of system we need to promulgate security and tax laws so that the authorized hacking be legalized.

    II. Qunun-e-Shahadat Although the Electronic transaction ordinance 20002 has made amendments in Qunun-e-Shahadat to meet basic criteria of evidence regarding electronic transaction like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.

    Beside these amendment the article 184 of Qunun-e-Shahadat has also widened the definition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such summons, which is communicated through electronic means, here we need to make amendment Order V and also orders related with Order IX, XI, XII, XII, XVI, XXI etc to adjudicate the procedural deficiency to meet the requirement of electronic commerce.

    IV. Jurisdiction issues The section 3 of sale Tax Act described the jurisdiction parameter for imposition of the sale tax, but the principle enunciated in said section would not be applicable, as sale don't fulfill the type of sale conducted in e-commerce. There emerge following jurisdictional issues, and before imposing sale tax we must keep following issues under consideration.

    1. Place of Establishment The place of establishment of business could be a criterion for imposition of tax. If the home based company operating her business on net, Central Board of Revenues should impose tax as the place of establishment of business in Pakistan irrespective of fact that the website e-commerce transaction has taken place out side of Pakistan.

    If the sale is of Multinational companies, the part of sale, which is transported in Pakistan, could be subject to taxation, and then the jurisdiction provision of section 3 of Sale Tax can be invoked.

    If scattered individuals conduct the e-commerce transaction without having any locus point of establishment or run across globe, then right to impose tax could be exercised on those individual who reside within the jurisdiction Pakistan.

    2. Data Encryption Place Where the encryption of data has taken place, the right to impose tax to be vested there, but this legal argument is not supported by e-commerce jurists as it could lead to evasion of taxation by giving the indignant companies to upload their website outside of Pakistan.

    V. Remote Operation of Web Server There is another crucial issue, which hampers the smooth running of the system, how to regulate the remote operation of web server whose establishment is not within the jurisdiction of the Pakistan? How the Tax machinery can get access to remote Web Server for monitoring of database of transaction overruling the security and privacy issues of system? The tax machinery suppose have legal right to get access but these are not possible without signing international tax treaties, unless and until we don't have security and privacy laws, we can not negotiate other countries for getting authorized system hacking.

    VI. Intangible Record The record which generated by electronic commerce is intangible record unless it is required to be produced in form of paper based form, this issues make the tax collection difficult as the record can be transmitted to any web server located any where in this world within fraction of times. For effective tax collect we need to constant vigilance of record with authorized system hacking and also making compulsory requirement of maintenance database in paper-based form.

    The registration of ISP, Web hosting sites and web sites Here we need to have registration of Internet Service provider and Hosting sight site, and the principle of the registration should be the home based establishment of individual, companies etc. but the issues will arise of ISP and web hosting site that have also their physical establishment and Web Hosting in or out side of Pakistan.

    The establishment of Surveillance Authority For controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance authority should be given power to authenticate the paper record of database, and to maintain constant vigilance by using their power to hack the system.

    II. Retention of Record The record should be required to maintained by the tax payee in appropriate manner either in electronic form or in the paper based form, with detail of times, place, name of the purchaser in prescribed form, but the manipulation database in computer based form is too easy to be tampered by computer software. Here we need to give comprehensive policy to regulate the computer software.

    III. Access to Electronic Record Keeping and Authorized Hacking The tax and surveillance authority should be empower to hack any system and its database for the purpose of getting direct access to the database of the website. The authorized hacking arises legal issues, which require legislation of database and security laws to adjudicate the issues of limitation of powers of hacking; contra

    RFID Technology Simplifies Distribution
    Toronto, ON, Nov, 2006 - There are many applications for how RFID systems help manufacturers and warehouse operations; these applications can be as unique as the enterprise they help. However, there are some common areas in these industries related to their logistics of getting the finished product to the customer or to another distribution center. Bottlenecking of the goods at the shipping door has implications on the costs to ship goods, lowers revenues when there are fewer shipped goods to bill and puts a drag on productivity gains you have made in other areas of the enterprise.As product moves onto pallets, cases, boxes or whatever the means of preparing it for shipment, an RFID tag is read that is attached to the pallet, as an example. With the appropriate applications software, then all relevant data is transposed onto the tag, the inventory of product, which customer it is for, delivery information, the method of transportation, etc.Once that pallet passes through a specific point at a shipping dock, then the tag is read and the contents of the data loaded earlier gets processed into the enterprise software. This in turn will generate invoices, initiate courier tracking, adjusts inventories, initiates material purchases to name just some of the impact RFID can have for your day-to-day business. Gone too are many of the headaches associated with bottlenecks in the shipping process such as verifying shipments against the bill-o-lading while drivers queue up for their pick-ups, the potential for human error in getting the wrong product on the wrong truck.The ability to ship manufactured or warehoused goods efficiently and with less cost is what RFID technology can deliver to your business. To learn more, please contact GAO RFID Inc. at
    finition evidence to include scientific devices a legal evidence produced thereby modern devices, although the definition of modern device has been extended to video films but no adjudication has been made regarding for extension of evidential definition to include e-commerce transaction.

    Despite these amendments it different to suppose, it rather these will lead to smooth running of legal system. How the automated generated information will be place before court, either server side or client side response? Who is going to be an Expert? Rather the power of expert has been defined; rather he has been granted the right to hack the security rights of system? What is a basic standard and criteria to be an expert? III. Procedural Laws' flaws Electronic Transaction ordinance 2002 has settled the matter that every court not below the session has right to trial the suit but jurisdictional issues is too complicated in electronic transaction. The physical establishment business is a often regarded as criterion for imposition of e-commerce but what about the e-commerce transaction which has no location of transaction? The Procedure regarding the summons to defendant whose presence is not known, rather Civil Procedure Code of 1908, recognizes any such summons, which is communicated through electronic means, here we need to make amendment Order V and also orders related with Order IX, XI, XII, XII, XVI, XXI etc to adjudicate the procedural deficiency to meet the requirement of electronic commerce.

    IV. Jurisdiction issues The section 3 of sale Tax Act described the jurisdiction parameter for imposition of the sale tax, but the principle enunciated in said section would not be applicable, as sale don't fulfill the type of sale conducted in e-commerce. There emerge following jurisdictional issues, and before imposing sale tax we must keep following issues under consideration.

    1. Place of Establishment The place of establishment of business could be a criterion for imposition of tax. If the home based company operating her business on net, Central Board of Revenues should impose tax as the place of establishment of business in Pakistan irrespective of fact that the website e-commerce transaction has taken place out side of Pakistan.

    If the sale is of Multinational companies, the part of sale, which is transported in Pakistan, could be subject to taxation, and then the jurisdiction provision of section 3 of Sale Tax can be invoked.

    If scattered individuals conduct the e-commerce transaction without having any locus point of establishment or run across globe, then right to impose tax could be exercised on those individual who reside within the jurisdiction Pakistan.

    2. Data Encryption Place Where the encryption of data has taken place, the right to impose tax to be vested there, but this legal argument is not supported by e-commerce jurists as it could lead to evasion of taxation by giving the indignant companies to upload their website outside of Pakistan.

    V. Remote Operation of Web Server There is another crucial issue, which hampers the smooth running of the system, how to regulate the remote operation of web server whose establishment is not within the jurisdiction of the Pakistan? How the Tax machinery can get access to remote Web Server for monitoring of database of transaction overruling the security and privacy issues of system? The tax machinery suppose have legal right to get access but these are not possible without signing international tax treaties, unless and until we don't have security and privacy laws, we can not negotiate other countries for getting authorized system hacking.

    VI. Intangible Record The record which generated by electronic commerce is intangible record unless it is required to be produced in form of paper based form, this issues make the tax collection difficult as the record can be transmitted to any web server located any where in this world within fraction of times. For effective tax collect we need to constant vigilance of record with authorized system hacking and also making compulsory requirement of maintenance database in paper-based form.

    The registration of ISP, Web hosting sites and web sites Here we need to have registration of Internet Service provider and Hosting sight site, and the principle of the registration should be the home based establishment of individual, companies etc. but the issues will arise of ISP and web hosting site that have also their physical establishment and Web Hosting in or out side of Pakistan.

    The establishment of Surveillance Authority For controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance authority should be given power to authenticate the paper record of database, and to maintain constant vigilance by using their power to hack the system.

    II. Retention of Record The record should be required to maintained by the tax payee in appropriate manner either in electronic form or in the paper based form, with detail of times, place, name of the purchaser in prescribed form, but the manipulation database in computer based form is too easy to be tampered by computer software. Here we need to give comprehensive policy to regulate the computer software.

    III. Access to Electronic Record Keeping and Authorized Hacking The tax and surveillance authority should be empower to hack any system and its database for the purpose of getting direct access to the database of the website. The authorized hacking arises legal issues, which require legislation of database and security laws to adjudicate the issues of limitation of powers of hacking; contra

    Direct Marketing for a New Insurance Agency
    Anyone who has been in the insurance industry for a long period of time will tell you that most of their business comes from word-of-mouth advertising. This is generally true and you can tell by the minimal amount of advertising that they do in the marketplace.Occasionally you will see small ads in high school booster club schedules or other community-based marketing type places as the insurance agency ages. This is all well and good and generally happens because someone from a nonprofit group will come into the agency, which is also a client and look for someone to donate money to the group in trade for advertising.But if you are a new insurance agency you will need to get clients and that is very difficult because no one really wants to buy insurance or even consider there might be a calamity in their life. Most people buy insurance because they take all loans for homes or cars and it is required by the lender or it is required by law.One of the best ways to market a new insurance agency is to use direct mail in the appropriate ZIP codes and perhaps the areas where the demographics are slightly higher. A good account executive with a direct marketing and mailing company can help you decide where the best areas are and they have lots of data to show you, which is also of value. You might wish to consider direct marketing and direct mail and send your advertising through the U.S. mail if you own a new insurance agency. Please consider this in 2006.
    es, the part of sale, which is transported in Pakistan, could be subject to taxation, and then the jurisdiction provision of section 3 of Sale Tax can be invoked.

    If scattered individuals conduct the e-commerce transaction without having any locus point of establishment or run across globe, then right to impose tax could be exercised on those individual who reside within the jurisdiction Pakistan.

    2. Data Encryption Place Where the encryption of data has taken place, the right to impose tax to be vested there, but this legal argument is not supported by e-commerce jurists as it could lead to evasion of taxation by giving the indignant companies to upload their website outside of Pakistan.

    V. Remote Operation of Web Server There is another crucial issue, which hampers the smooth running of the system, how to regulate the remote operation of web server whose establishment is not within the jurisdiction of the Pakistan? How the Tax machinery can get access to remote Web Server for monitoring of database of transaction overruling the security and privacy issues of system? The tax machinery suppose have legal right to get access but these are not possible without signing international tax treaties, unless and until we don't have security and privacy laws, we can not negotiate other countries for getting authorized system hacking.

    VI. Intangible Record The record which generated by electronic commerce is intangible record unless it is required to be produced in form of paper based form, this issues make the tax collection difficult as the record can be transmitted to any web server located any where in this world within fraction of times. For effective tax collect we need to constant vigilance of record with authorized system hacking and also making compulsory requirement of maintenance database in paper-based form.

    The registration of ISP, Web hosting sites and web sites Here we need to have registration of Internet Service provider and Hosting sight site, and the principle of the registration should be the home based establishment of individual, companies etc. but the issues will arise of ISP and web hosting site that have also their physical establishment and Web Hosting in or out side of Pakistan.

    The establishment of Surveillance Authority For controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance authority should be given power to authenticate the paper record of database, and to maintain constant vigilance by using their power to hack the system.

    II. Retention of Record The record should be required to maintained by the tax payee in appropriate manner either in electronic form or in the paper based form, with detail of times, place, name of the purchaser in prescribed form, but the manipulation database in computer based form is too easy to be tampered by computer software. Here we need to give comprehensive policy to regulate the computer software.

    III. Access to Electronic Record Keeping and Authorized Hacking The tax and surveillance authority should be empower to hack any system and its database for the purpose of getting direct access to the database of the website. The authorized hacking arises legal issues, which require legislation of database and security laws to adjudicate the issues of limitation of powers of hacking; contra

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    controlling tax evasion, we need to establish Surveillance authority for constant monitoring of the website' database by giving power of system hacking. Unless and until the surveillance authority is not established, it would not easy to verify the record keeping requirement of sellers and tax compliance of the website whom database is not hosted in Pakistan. Furthermore while defining the power the surveillance authority we to need to promulgate security and privacy laws to limit the power of authorized system hacking by surveillance authority.

    There is a need for appropriate co-ordination of the surveillance authority with Tax officer for smooth running of Tax machinery.

    Record-Keeping Requirements The electronic recording keeping requirement and its issues runs as under.

    I. Electronic Record Keeping Under section 22 of Sales Tax Act, it is required that all receipt of sale of good record be maintained by seller, the record keeping of the database generated by e-commerce transaction requires different legal procedure for acceptance of authenticated document as evidence. Once the e-commerce transaction has been taken place and record of purchase of good has been transmitted to database. The electronic record should be transformed into paper-based form for as an evidence of transaction.

    The surveillance authority should be given power to authenticate the paper record of database, and to maintain constant vigilance by using their power to hack the system.

    II. Retention of Record The record should be required to maintained by the tax payee in appropriate manner either in electronic form or in the paper based form, with detail of times, place, name of the purchaser in prescribed form, but the manipulation database in computer based form is too easy to be tampered by computer software. Here we need to give comprehensive policy to regulate the computer software.

    III. Access to Electronic Record Keeping and Authorized Hacking The tax and surveillance authority should be empower to hack any system and its database for the purpose of getting direct access to the database of the website. The authorized hacking arises legal issues, which require legislation of database and security laws to adjudicate the issues of limitation of powers of hacking; contractual obligation of Web Server for maintenance of security and privacy of websites and their database.

    Secondly, the authorization of the hacking of global website server, CBR need to sign international treaties for getting permission for hacking of network to get access to database of transaction.

    Thirdly, how the discretionary power of the tax payee surveillance authority can be checked, what remedies the tax payee have against a minute recording of evidence of seller' record of transaction, rather the authorized hacking of the Networking systems can be accepted as primary or secondary document? Rather the Electronic hacking can be legalized for purpose of collection of E-commerce taxation, what will be the limit of hacking? And how to give the hacking the legal backing? We need to statutory provision to resolve this legal issue.

    Tax Compliance Tax compliance e-commerce is also tricky problem, which is exposed to following considerations.

    I. Tax Compliance of Registered and non-registered Websites The registered and non-registered Website should be subject to tax compliance to rate prescribed by CBR by both registered and non-registered with incentive for registered websites.

    II. Tax Compliance of Foreign Companies hosting their Website in Pakistan Jurisdiction There is another very important issue regarding the hosting of the Foreign Company Website in Pakistan, rather the CBR can impose tax as the data Encryption has been taken place within the jurisdiction of the Pakistan. Unless we don't have any ISP and Web Server laws, we could not in position to impose Sale Tax, for resolving this problem we need to sign international tax treaties. The section 3 of the Sales Tax Act that authorizes the CBR to levy all tax duties on sale conducted in within the jurisdiction of the Pakistan. But scope of imposition of sales tax will not be justified, if the buyer and seller are not residing within Jurisdiction of Pakistan.

    III. Tax Compliance of Pakistan based Companies hosting their Website outside of Pakistan Jurisdiction The scope of imposition of sales Tax cannot be negated on the fact the data encryption as well as the hosting of the website is not located within the jurisdiction of Pakistan. The presence of establishment must be the primary principle of imposition of Tax. But legislative rule must clear the fact that the purchaser should be residing within the jurisdiction of the Pakistan, otherwise any transaction which has been taken place would be subject to dual taxation in form of sale tax and Custom duties.

    These principles are not regarded as final in determining the tax compliance issues in ever changing e-commerce technological world.

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