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by M. A. Mussowir, B.Com., FCMA.,AMCS

-IS the OWNERSHIP OF A TELEPHONE or a Town-Home for Shelter or a TRANSPORT for Mobility of the Elderly/ Disabled Person or A TAX-ID/T.I.N. A BOON or BANE FOR the ICT/ DIGITAL Bangladesh?

March 17, 2012 in Case Study

South Asia , Bangladesh ,Dhaka,
Date sent – 17- March, 2012 .
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It is true that the Duty & Taxes can be paid now, but NOT when the Owner becomes OLD, Incomeless or a Disabled person, requiring a Home for shelter and a Transport for Mobility.
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PLS read the Executive Summary for the RESEARCH Keywords ( below):
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RE -
- In Search of Solutions to the Questions: – IS the OWNERSHIP OF A TELEPHONE ( including an ISD or a Mobile Telephone ) or a Self occupied Town-HOME for Shelter or a Transport / CAR for Mobility of the Elderly/ Disabled Person or an Income TAX-ID/ T.I.N of the bygone days, A BOON
or BANE FOR the ICT Development and the Public/ Social Welfare in the would-be DIGITAL Bangladesh?
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CORRUPTIONs? (Inbuilt) into the Arena of Disability/ Old-Age Related Inability visa-vis the Cash Fines / Physical Penalties for Defaults and severe Pangs of Filing of Nil-Income Tax Returns, year after year, till Death and even after Death, by the Heirs, under the (sub) Sections 75(1), 75(1A),
184A.(k) , 92(1) and the punishing (sub)Section-124(1) and 164.(c) of the Income Tax Ordinance, 1984 of BANGLADESH.
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From: M. A. Mussowir, B.Com.,FCMA.,AMCS
(better pronounced as MA Musobbir)
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A Professionally Qualified & Certified Financial Trainer/ Costing/ Pricing/ Management Accounting Adviser & an M.I.S Expert;

now,  a Paralysed / Disabled Person, (now at -75+), Spinal Cord Injured/ Crippled/ Protibondee from 2002 AD and a former Tax-payer in Troubles for having a- T.I.N/ Tax-payer’s Identification Number, but No Taxable Incomes for the last 12 years]

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E-mail- <mamussowir@yahoo.com>
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[ mamussowir at yahoo dot com ]
Contact Telephone,
Sick-bed side Mobile: +88 0171 605 4996
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Ref: BD Income Tax Law at http://www.taxmatebd.com/ or

http://www.nbr-bd.org/

and
My Free website Blog at

http://www.spinalcordinjury-paralysis.org/MA

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(Pls Copy nd Paste in a Browser)
=== ==
Executive Summary for the RESEARCH Keywords:
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-IS the OWNERSHIP OF A TELEPHONE or a Town-Home for Shelter or a TRANSPORT for Mobility of the Elderly/ Disabled Person or A TAX-ID/T.I.N. A BOON or BANE FOR the ICT/ DIGITAL Bangladesh?

OWNERSHIP OF A TELEPHONE for the ICT Development or a Transport /CAR for Mobility of the Elderly/ Disabled Person or a TAX-ID /T.I.N. and other Funding Issues
Versus
the Annual Misappropriation/ Corruption of Tk.40.00Billion =Tk.4,000.00Crore
or
=US$584.00Million,in the would-be Digital Bangladesh
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01. Most humbly, I am almost SURE, that your good-self may or may not be meaningfully aware of the GoB_Revenue (Loss) Implications of the Facts of many [private and Public] Officers’ and Employees’, many of the Corporate Clients’ (including the BD Telecom Operators’ ) / and other
Organisational Non-Compliance with the Legal Requirements of the (sub)Sections-75(1A)(a)(iii), 184A.(k) and 184E of the present Income Tax Ordinance,1984 of the Govt. of Bangladesh
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02. The Finance Ministry (Govt. of Bangladesh) will remain ever miserly on the Plea of Paucity of FUND/Liquid Money whenever a Cash Contribution is solicited for a Noble Cause (say, Disability Issues), if the Collection Mechanisms (of the Income Tax Department/ NBR) are not tightened for the
Arrears or additional recoveries at the rate of a minimum of BDTk.4,000.00Crore =BDTK.40.00Billion
=
US $584.00Million (appx), Per Year for the each of the last Five Years from 2006 to 2010.
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03. Further, a Target of increasing the Income Tax-Net, by over =30.000,000= or Thirty Million or Three Crore or more TIN-holders, can be SET and instantly and easily attained, by calling for the Consolidated List of the ISD Telephone Subscribers/ existing Telephone Users from the BD Telecom
Operators, in compliance with the clear provision for producing a Tax-ID or T.I.N- Certificate, before giving any ISD Connection, as required by the Sections-184A.(k) and 184E of the present Income Tax Ordinance,1984 of the Govt. of Bangladesh.
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04. After such an exercise in collaboration with the BTRC, the costly and irritating Visits (by the NBR-Teams) to the private Houses, Super Market Shops, Growth Areas etc. will be more welcome
and meangful.
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05. It is also a CSR or a Welfare Issue of the middle-class local Officials, when at their old-ages (say, at 75+ like me). So, please pass on a copy to the Corporate HQrs of the Professional Institutes and
Banglaseshi / Dhaka Offices of the Welfare Bodies, for an Advocacy, in consultation with the BTRC, NBR, ICT , Social Welfare and Finance Ministries of the Govt.of Bangladesh.
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My suggestions were Published in the Facebook on 01-01-12 ( pls search mamussowir at yahoo dot com)
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I am in frantic Search of finding Solutions to the above Questions: -
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Pls help me and Help yourself too, when at an advanced age. An e-mail from your End, will enable me to give the Details and my Suggestions at the earliest An e-mail from me will follow soon.
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Regards and Best Wishes
From:-
M.A Mussowir, B.Com.,FCMA, AMCS
[ mamussowir at yahoo dot com ]
==
(1)Fellow Member(FCMA) and a Co-Founder-Member,
Elected Council-Member (1972-75,1978-80 & 1981-83),
First Honorary Treasurer (1972-75)
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Formerly, Council-Member-in-Charge of Examinations (1972-83),
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Ex.-Honorary Secretary (1981-83 ) & First Executive Director (CEO)/ and National Project Director, ICMAB-UNDP Project (1992)
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of the Institute of Cost & Management Accountants of Bangladesh,ICMA Bhaban, Nilkhet, Dhaka 1205, Bangladesh.
==
( It is a Statutory Professional Body of the CMA’s under the Administrative Control of the Ministry of Commerce, Government of Bangladesh [GoB ] );
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(2) Formerly, Member-Secretary, Cost & Price Consultative Committee and (Ex.Officio Chief Cost Accountant) of the now defunct “Price Advisory Board” of the Ministry of Commerce, GoB (1974- 78).
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(3)Formerly Sr. General Manager ( Cost, Budget & VAT Division), Bangladesh Steel & Engineering Corporation – BSEC, Dhaka; ( a Statutory Corporation under the administrative control of the Ministry of Industries, GoB,
(1979-86 and 1988-91).;
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(4)Formerly, Executive Director (Finance) of the Bangladesh Shipping Corporation (BSC, Chittagong ), the National FLAG Carrier & a Statutory Corporation under the administrative control of the Ministry of Shipping,
GoB,(1987-88).;

=======–THE–END—- —

PS
=
Presently, even an NRB- Non-Resident Bangladeshi, if previously an Income Tax-payer or T.I.N.- holder, while living in Bangladesh, is required to submit/ File a Nil-Income Tax Return to the nearest Bangladesh Mission [vide the Proviso under the (sub)Section-75(1)(b)] or
he/ she shall have to Pay the minimum Penalties of [ Tk.1000.00 Fixed + Tk.50.00 X 364 days] appx.=Tk.20,000.00 (about US$300.00) annually under the (sub)Section- 124(1) of the Income Tax Ordinance, 1984.
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You can be sure that a Bangladeshi Doctor or Engineer at Bengazi /or Osaka, is legally required to submit his/ her Income Tax Return, to the nearest BD Mission at Tripoli /or Tokyo respectively !!
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Hence, it shall be of great INTEREST to know whether a Similar Personal Taxation Law (so very Harmful to the Non-taxable and Income-less Elderly Citizens’/ Aged/ Disabled persons’ Well-beings )  “does Exist” in any other part of the World” where the WB, IMF and EU Co-operate and Operate.
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Please send me your personal E-mail Address, so that, I may let you know the General Public Inconveniences or Jono Durvog (in details); (even to an NRB-Non-Resident Bangladeshi) and my Suggestions to the GoB/ BDNBR, as to how to CURVE or minimise
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the overall resultant Corruption, involving a Minimum of Tk.40.00Billion or (Tk.4,000.00Crore
=
US$584.00=Million Appx.) PER YEAR, under the Income Tax Tax Ordinance, 1984 of Bangladesh
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The On-going T.I.N Database CLEAN-UP Project of the I.F.C./ NBR, may not be a Solution to this problem of Losses to the Public Exchequer and Harassments to the Income-less or Non-taxable
Persons.
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(**Please see the calculations below).
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**
The said Minimum Total Penalty Per Annum (involved in a Network of Corruption, through the backdoor Compromises, Omissions, Overlookings, Non-Collections, Back-Datings etc., using loopholes under the Income Tax Laws of Bangladesh)- is, made up of
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(TK.20,000/- for each x 2,000,000 Persons, deemed as Defaulters-**) =Tk.40,000,000,000.00=
Tk.40.00Billion or Tk.4,000.00Crore or
=
US$584.00-Million) – for Each of the completed Assessment Year of 2006-07, 2007-08 and 2008- 09 / or Financial Years of 2005-06, 2006-07 and 2007-08.
—
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Total Number of TIN-Holders = 2,750,000= Persons per Year (appx)
**
Tax Returns submitted/ Filed.= 750,000= persons per Year (appx)
**
Hence, 2,000,000=Defaulters are to be penalised under Section- 124(1) ibid.
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Avg.Rate of Exchange=$1.00=Tk.68.4932=
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Search KEYWORDS – Disability ” Bangladesh ” .org
========= =====
Regards
From: <mamussowir@yahoo.com>
–

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by HR Bangladesh

Case: Coke

May 3, 2011 in Case Study

Missteps

Coca-Cola India’s (Coke) second innings in India during the past 10 years or so has been largely uninspiring. In a country with one billion plus consumers and where the climate’s really hot Coke’s score card is somewhat miserable. Mounting losses, bitter battles with bottlers, fighting government officials, lacklustre advertisements mimicking its arch rival Pepsi cola’s style, frequent changes at the top – have all pushed  the company to a corner. Even though Coke’s various other beverages have more than half the market share but its flagship brand Coca Cola remains at a distant third. It is embarrassing to note that at No.2 is Thums Up, a sweeter local cola that Coke acquired in 1993 and then proceeded to neglect it. Things started to look better only after the new CEO took over in early 2000 as the President and CEO.

The division’s new Vice President is collaborating with human resources’ head, to create a new system for managing the 51 bottling plants. Management trainees joining Coke can now aspire to run their own small enterprise soon. If the system works, Coke may adopt it globally.

When a portfolio of 10 brands includes three orange and two clear lemon drinks, you start wondering. But one thing is for sure: for a change, Coke is going to promote all its brands and above all Thums Up to crowd out Pepsi. Already, it is putting in place a new identity for Thums Up by associating it with adventure sports. Also, for the first time it is directly targeting Pepsi in its advertising campaigns. It is also stressing on ‘Indianizing’ its campaigns to directly sell the drink to the Indian customers.

Rules and codes are being framed to culturally integrate people who come from bottler companies that Coke has bought out. The company is now trying to create an Indian culture next year based on the feedback from the employees. Meanwhile the ranks of the top management, denuded by the exit of senior executives are going to be filled up again.

The turnaround:

Coke had acquired a load of inefficiencies from the bottlers it had bought in terms of cost, structures, number of people on the rolls, procurements and so on. Indeed these plants were anything but state of the art with an average capacity to produce about 200 bottles per minute compared to Coke’s global standards of 1200 to 1600 bottles per minute.

Procurement: To begin with Coke started benchmarking its cost structure with that of its rivals. It consolidated the procurements of all the bottling plants. Before this the bottlers were buying inputs like sugar on their own. The company saved substantial amounts and made improvements.

Manpower Costs: A voluntary retirement scheme was put in place to get rid of excess manpower; inefficient plants were shut down, retailers were not given any refrigerators free of cost and the company went in for outsourcing transportation when its own trucks could not serve to the remote areas of the country.

Marketing Strategy

Thums Up led the market in 1993 with more than 60% of carbonated beverage sales but then slipped to just 15% by 1998. After receiving the green signal to push local brands as much as possible, Coca-Cola increased the advertising expenditure and distribution for Thums Up and within a year it managed to make it India’s No. 2 soda.

In 2001, the marketing director launched a new 200ml size bottle that was sold for Rs. 5 and it aimed at the rural areas and the low income urban markets. The price of the 300ml bottle was also cut down to Rs.  7. The little bottle proved to be a mega hit which boosted sales by over 50 per cent by volume.

In 2002, after years of lacklustre ad campaigns, the Coca-Cola team settled on an advertising strategy that caught the imagination of  the Indians. Breaking the Coke tradition they hired a celebrity spokesman who was none other than the Bollywood movie star, Amir Khan. The campaign equated Coke with the concept of ‘thanda’ which is the Hindi word for cold a commonly used generic term for any soft drink. Coke had to break a lot of its rules for India, in India, who quit Schweppes after Coke bought it in 1999. The 200ml campaign endorsed by Amir Khan paid off in a big way.

Coca- Cola (India) have every reason to celebrate  after winning several awards for outperforming the dozen odd emerging markets of Coca-Cola worldwide in terms of volume, growth as well as profitability. Coke has finally managed to get everything right in India.

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by HR Bangladesh

Is HR the most Hated Department?

April 26, 2011 in Articles, Case Study

Dear Friends of HR Fathernity,

Today, while i was checking my mails, I came across an article published on SiliconIndia Website. The article is written by Renjith VP, Silicon India. The article is stated as below

“Bangalore: Waited so deadly long for an affirmative reply from the HR? An enquiry made to the HR which you thought would be confidential ended up backfiring? Embarrassed every now and then with constant neglect for your queries? If you think you are the only one facing this problem, a whole lot of birds of the same feather can tell you more stories of issues faced while dealing with the dreaded group – Human Resource aka HR.

HR department, which has been an integral part of every firm, instituted with the intention of effective integration of all nuances of the firm has been no more ‘HR’ in the real sense as we run by the several bitter experiences of employees and other low level staff in organizations. It is more a ‘Highly Reprimanded’ group than a ‘Human Resource’ management group these days. Employees seem literally nailed when they hear those deadly quotes so politely and strategically framed like “we will get back to you” or “the position is on hold” or ” we are waiting for the decision from the top” etc. HR segments which struggle to cater the rising woes of employees really seem to lack well defined principles of human resource management.

1. Transparency in communicating organization motives – Most companies have employees at any given point who whine about the ongoing HR practices and how they wish there complaints were solved as soon as they were posted. Many employees complain that they hate it when HR comes across just as a puppet of the top management hired to issue instructions which relates to a definitive lack of transparency in their actions. Most HR department and personnel seems like doing a formality and not really their jobs since they just follow processes where there’s no personalization. They think that it is difficult to even share their views and thoughts with the HR department for the fear of bearing the consequences for being vocal about the visible issues around.

2. Handling exit interviews – Another concern raised by employees is that HR personnel have no idea about the wealth of valuable information that is available at their fingertips. As they assert, exit interview information is not about collecting sour grapes information but about collecting factual data which shapes the future HR strategy and policy.

3. Failing to understand the business challenges – This is another main criticism pointed against HR. HR professionals do not look at their purpose as being strategic, which in itself creates an aura that HR is driving administration, not the strategy of the organization. Other staffs feel that they bother more about hiring than internal employee development. On all occasions HR should keep in mind that it is the current employee’s performance that actually reflects on organizations and their performance, which unfortunately is missed out many a time.

4. Lack of responsiveness – A concern raised against HR every now and then as they always ask for paper work whenever there is a concern and the turnaround time is so long that most employees get frustrated before any resolution is reached. Many people find themselves screwed as HR spills the beans on matters which they tell the HR taking them in confidence.

With scrutiny like Harassing Resources or Hardly Required, HR is an area which needs constant troubleshooting and a revival at the earliest. In case that HR is not knowledgeable enough to answer questions then they need to be truthful or to a level transparent, get the answers and revert back. The role of HR is to provide overall company assistance and guidance with the execution on a company’s missions, values and ethics, while ensuring the right people in the right job at the right time. Unless and until, they change the view of HR as contributing to business results nothing will change. The HR systems utilized, are just some of the tools we can use to provide factual data to support our contributions. Last but not least, all HR personnel must consider the question ‘What’s in it for me?’ and perhaps the quick and easy answer is ‘I have a job, and that job is servicing the internal customer’.

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by HR Bangladesh

Legal Case Study :- Absenteeism

April 26, 2011 in Case Study

This is an attempt to compare the judgments delivered in the 1960 To 1990’swith that of judgments delivered from 2001 onwards. The Indian Economy hasundergone significant changes after the introduction of liberalization andglobalization. The Indian Judiciary has also taken a note of the prevailingcircumstances and there is a different direction taken by the Indian Judiciary inthe recent years.

Earlier absenteeism even for a period of 5 years was not considered as a major misconduct. In a judgment the Supreme court in the case of Syed YakoobVs K.S.Radhakrishnan and others reported in AIR 1964 SC 477 is relevent which dealt with that termination on the ground of absenteeism and found that it was disproportionate and set-aside the termination and granted reinstatement withfull back-wages.

Whereas the Hon’ble Supreme court in the case reported in 2008 LLR 715SC Chairman & MD VSP and others Vs. Gokaraju Sri Prabhakar held that despite of opportunities granted him to report for duty, he failed to report duty – Absence justifies dismissal from service – High court cannot set aside a well reasoned order only on sympathy or sentiments – Once it is found that all the procedural requirements have been complied, the courts would not ordinarily interfere with the quantum of punishment imposed upon a delinquent employee.

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