19 November 2016

Strict Action against Tax Evaders using other persons’ Bank Accounts to convert their Black Money

Press Information Bureau 
Government of India
Ministry of Finance
18-November-2016 16:23 IST

Strict Action against Tax Evaders using other persons’ Bank Accounts to convert their Black Money into New Denomination Notes; 
Person(s) who allows His Or Her Bank Account to be misused for this purpose can be Prosecuted for Abetment under Income Tax Act; Government appeals to people NOT to come in the Lure of Black Money Converters and be a Partner in this Crime of Converting Black Money into White through this method and help join the Government in eradicating it. 

It was announced by the Government earlier that small deposits made in the banks by artisans, workers, housewives, etc. would not be questioned by the Income Tax Department in view of the fact that present exemption limit for income tax is Rs. 2.5 lakh. There are some reports received that some people are using other persons’ bank accounts to convert their black money into new denomination notes for which reward is also being given to the account holders who agree to allow their accounts to be used. This activity is reported in case of Jandhan Accountsalso.

It is hereby clarified that such tax evasion activities can be made subject to income tax and penalty if it is established that the amount deposited in the account was not of the account holder but of somebody else. Also the person who allows his or her account to be misused for this purpose can be prosecuted for abetment under Income Tax Act.

However, the genuine persons having their own household savings in cash and depositing the same in the bank would not be questioned.

The people are requested NOT to come in the lure of black money converters and be a partner in this crime of converting black money into white through this method. Unless all citizens of the country help the Government in curbing black money, this mission of black money will not succeed. Also the people who are against the black money should give information of such illegal activities going on to the Income Tax department so that immediate action can be taken and such illegal transfer of cash can be stopped and seized.

Black money is a crime against humanity. We urge every conscientious citizen to help join the Government in eradicating it.

*****

DSM/KA

09 November 2016

Banks to remain open for public on Saturday, November 12 and Sunday, November 13, 2016

@RBI
*Banks to remain open for public on Saturday, November 12 and Sunday, November 13, 2016* (So Banks working for next 4 days)
http://rbi.org.in/Scripts/NotificationUser.aspx?ID=10686 …

07 November 2016

ICAI members PAN update Only required for Practicing Members

This refers to the earlier announcements of ICAI regarding the updation of PAN details by the members in the Institute’s records to avoid blocking of e-filing account by the Income Tax Department. Inspite of the earlier said announcements and reminder emails sent from time to time, it has been observed that many members have still not updated their PAN details in the Institute’s record.

It is pertinent to mention that in the recent past the Income Tax authorities have blocked the e- filing accounts of the members who either have not submitted their PAN details to the Institute or of those, in whose cases discrepancies have been found between records as available with the Institute and the database of the Income Tax Department on account of the mismatch in ‘Name’/ ‘PAN No.’ / ‘Date of Birth’. These blocked accounts have been reactivated after a lot of efforts by the Office as during this period members had to face lot of hardships.

To avoid such a situation in future, we urgently appeal to all practicing members who have not yet submitted their PAN details to submit the same to their respective Regional Offices at the earliest .Those members in whose cases mismatches (in Name, Date of Birth or PAN) have been found between ICAI records and those as per Income Tax Department are also advised to settle the discrepancies at the earliest. Individual communications for all such cases have already been sent through e-mail to all the members as per Institute’s records.

The members who have not yet provided their PAN details for ICAI records or members in whose records the discrepancy exists in the ICAI and Income Tax Authorities records, can also submit the same through the following link: http://appforms.icai.org/panupdate/index.html

Members who have already furnished details need not do again.

(V. Sagar)
Secretary, ICAI

For more details please visit

http://www.icai.org/new_post.html?post_id=13013&c_id=219

03 November 2016

ASB ICAI issues FAQ on Dividend Distribution Tax

ASB ICAI issues FAQ on Dividend Distribution Tax. Link
http://resource.cdn.icai.org/43791asb33473a.pdf

02 November 2016

GUIDANCE NOTE UNDER SECTION 92E

ICAI has issued GUIDANCE NOTE UNDER SECTION 92E OF THE INCOME-TAX ACT, 1961 (Transfer Pricing) on 2-Nov-16.

Pls click below link to access or download the document:

http://resource.cdn.icai.org/43783citax33453.pdf

31 October 2016

CBDT Directive On Scope Of Disallowance U/s 40(a)(i) For Failure To Deduct TDS U/s 195 On Payment To Non-Residents

CBDT Directive On Scope Of Disallowance U/s 40(a)(i) For Failure To Deduct TDS U/s 195 On Payment To Non-Residents

The CBDT has issued a letter dated 26.10.2016 in which it has drawn attention to its Circular No 3/2015 dated 12.2.2015. In the said Circular it was clarified that for the purpose of making disallowance of “other sums chargeable” under Section 40(a)(i) of the Income-tax Act, 1961, in the case of non-residents, the appropriate portion of the sum chargeable to tax under the Act, i.e. income component therein shall form the basis of such disallowance. The CBDT has noted that this Circular is not being kept in view by administrative Commissioners & Commissioners (Appeal) while filing further appeals and while deciding cases. Further, the Circular is not kept in view by departmental representatives in ongoing litigation cases, who still take a position that the disallowance should be based on the gross amount of offshore payments such as purchases. The CBDT has directed the departmental officers including representatives of the department in litigation before ITAT/Courts etc. to be sensitized to the content of this circular

30 October 2016

Extension of last date for filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7

Extension of last date for filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 eforms under the Companies Act, 2013 till 29th November, 2016.

http://mca.gov.in/Ministry/pdf/Generalcircular12_28102016.pdf

19 October 2016

CBEC ON EPCG

CBEC Instructions for Rationalization of procedures reg. handling exporters obligations under EPCG authorizations

The CBEC has instructed to further rationalize the procedures reg. handling exporters obligations under EPCG authorizations to ensure transparent random selection criteria and selection for 5% check being made at least at Joint/Additional Commissioner level and the relevant exporter being invariably informed, on the date of selection itself, via official email communication that its case is selected for detailed checks. Also CBEC has reiterated to ensure credibility and transparency in the Bond cancellation process by making the process speedier and that the exporter should not be asked to routinely produce information that can be sourced from the Customs EDI system.

CBEC Instructions dt. 14 Oct. 2016 F.No.605/71/2015-DBK 

1. The undersigned is directed to say that as a part of further rationalizing procedures and avoiding duplication of work based on feedback on outcomes of applying extant procedures, taking into account the conditions prescribed in the Foreign Trade Policy and Customs notifications, the Board reviewed certain aspects of the directions given to field formations in Circular No. 5/2010-Cus, Instruction No. 609/119/2010-DBK dated 18.01.2011 and Circular No. 14/2015-Cus insofar as they relate to EPCG scheme. The details are given in succeeding paragraphs.

2. At present the correctness of the installation certificates issued by Chartered Engineers are to be verified on random basis in at least 5% cases through the Central Excise Division. The Board has decided that this verification be restricted to 5% cases.

3A. In the Circular of 2010 it was prescribed that first block EO (export obligation) should be verified in detail and if it has been found satisfactory then EODC issued at end of second block should be accepted without further verification. The Instruction of 2011 confirmed that this is to be implemented; however, for past cases where exporter had not come forward for first block verification but had submitted the EODC, the EODC may be accepted subject to random verification of at least 5% of EODCs issued in such past cases. It further directed that the Customs check, in detail, at least 5% EODCs. In this connection, it was noted that not meeting the block-wise EO attracts composition fees or payment of duty with interest and this find mention in HBP and is also referred in Customs notifications.

3B. On consultation, the DGFT has informed that the provisions of para 5.14 of HBP 2015-20 that provides

"5.14(c)HBP: Where EO of the first block is not fulfilled in terms of the above proportions, except in cases where the EO prescribed for first block is extended by the Regional Authority subject to payment of composition fee of 2% on duty saved amount proportionate to unfulfilled portion of EO pertaining to the block, the Authorization holder shall, within 3 months from the expiry of the block, pay duties of customs (along with applicable interest as notified by DOR) proportionate to duty saved amount on total unfulfilled EO of the first block",

and the similar provisions in previous FTP/HBP 2009-14 and 2004-09 are strictly followed by Regional Authorities before issuing EODC/redemption/closure letters; and also that cases of condoning / delay in fulfillment of block-wise EO are considered by Regional Authorities only when exporter has obtained relaxation in terms of DGFT's powers under the FTP. The DGFT has also advised its Regional Authorities to ensure that these provisions are strictly followed in respect of all unredeemed EPCG authorization issued during the FTP 2004-09, 2009-14 and 2015-20.

3C. In the light of this, Board has decided that Customs authorities need not replicate the verification of export obligation of the first block that is being conducted by Regional Authorities and that the EODCs received under EPCG Scheme in terms of FTP/HBP 2004-09, 2009-14 and 2015-20 be normally accepted without further verification, except in 5% cases where they be verified in detail before acceptance.

4. The foregoing aspects remain subject to detailed verification of EODC when there is such a need suggested by specific intelligence. Further, if Regional Authorities endorse verification of shipping bills/other documents on an EODC, such verification shall be carried out. Moreover, it remains mandatory to verify genuineness of non-EDI shipping bills/bills of export on which an EODC may be based.

5. The guidelines issued in the past on the subject shall be modified to the above extent. It should be noted that monitoring of progress of block-wise EO fulfillment is to continue and as clarified in Circular No. 14/2015-Cus the field formations can view the EPCG authorization-wise all India export details in EDI.

6. The Commissioners are also directed to ensure transparent random selection criteria and selection for 5% check being made at least at Joint/Additional Commissioner level and the relevant exporter being invariably informed, on the date of selection itself, via official email communication that its case is selected for detailed checks. Credibility and transparency may be brought into the Bond cancellation process which may be made speedier. The exporter should not be asked to routinely produce information that can be sourced from the Customs EDI system.

To view or download pdf copy of CBEC Instructions in this regard, please refer the link below:

CBEC Instructions dt. 14 Oct. 2016 Procedures reg. Exporters obligations under EPCG au

          

09 October 2016

Form 68


Form No. 68 notified to get immunity from penalty for underreporting and misreporting of income

October 7, 2016

INCOME-TAX (TWENTY FIFTH AMENDMENT) RULES, 2016 - INSERTION OF RULE 129 AND FORM NO.68

NOTIFICATION NO. SO 3150(E) [NO.90/2016 (F.NO.370142/26/2016-TPL)], DATED 5-10-2016

In exercise of the powers conferred by section 295 read with sub-section (2) of section 270AA of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

1. (1) These rules may be called the Income-tax (25th Amendment) Rules, 2016.

(2) They shall come into force on the 1st day of April, 2017.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rule 128, following rule shall be inserted, namely:—

"129. Form of application under section 270AA.— An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No.68.".

3. In the said rules, in Appendix-II, after Form No.67, the following form shall be inserted, namely:—

"FORM No. 68

Form of application under section 270AA(2) of the Income-tax Act, 1961


08 October 2016

Withdrawal of two ICAI Guidance Notes on Accounting (07-10-2016)

Withdrawal of two ICAI Guidance Notes on Accounting (07-10-2016)

The same are no longer relevant in the present day context:

GN(A) 9 (Issued 1994) – Guidance Note on Availability of Revaluation Reserve for Issue of Bonus Shares

GN(A) 20 (Issued 2005) - Guidance Notes on Accounting for Fringe Benefits Tax

03 October 2016

ST Arrest Guidelines

Revised Guidelines of CBEC for arrest in relation to Service Tax offences punishable under the Finance Act, 1994 and Central Excise Act, 1944

The CBEC has issued revised guidelines for arrest in relation to Service Tax offences punishable under the Finance Act, 1994 and Central Excise Act, 1944, while emphasizing careful examination of the legal and factual aspects  before proceeding with arrest, as under:

CBEC Circular No. 201/11/2016-Service Tax dt. 30 Sept. 2016 F.No. 137/47/2013-Service Tax

1. I am directed to draw your attention to the fact that the arrest provisions in Service Tax were introduced with effect from 10.05.2013 vide sub-sections (J) and (K) of section 103 of the Finance Act, 2013 which introduced sections 90 and 91 in the Finance Act, 1994 and also amended section 89 of the Finance Act 1994. Vide sections 155, 156 and 157 of the Finance Act 2016, with effect from 14.05.2016, sections 89, 90 and 91 of the Finance Act, 1994 have been amended. As a consequence of these amendments, the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds rupees two crore.

2.0 Vide paragraph 2 of Board Circular F.No. 137/47/2013-Service Tax dated 17.09.2013 certain conditions precedent to carrying out arrests were indicated. These were:

2.1 Careful exercise of this power since arrest impinges on the personal liberty of an individual.

2.2 The reason to believe that a person has committed the specified offence which is rendering the person liable for arrest must be based on credible material which will stand judicial scrutiny.

2.3 The relevant factors before deciding to arrest a person must be, apart from fulfillment of the legal requirements, the need to ensure proper investigation and prevention of the possibility of tampering with evidence or intimidating or influencing witnesses.

3.0 In the context of the legislative amendments vide the Finance Act 2016 and the single offence for which the power of arrest exists, it is necessary to again emphasize and indicate the factors which must invariably be kept in mind before arresting a person:

4.0 Conditions precedent- Legal 

4.1. At the outset there must be clear and unambiguous notings in the file, bringing out how all the ingredients of the offence have been established. The notings must specifically refer to evidence relating to-

4.1.1 Amount collected as service tax: Collection of an amount as service tax should be clear and self-evident from the invoices, bills, contracts, etc. An amount should be clearly indicated as service tax. The copies of sample invoices /bills, contracts, etc. which cover the period being investigated should be in the file.

4.1.2 Amount should exceed Rs 2 crore.

4.1.3 Failure to pay the amount so collected to the credit of the Central Government:

The 8T3 return filed by the assessee for the relevant period, showing the self-assessed value of taxable services and service tax paid should be available in file. Where no such return has been filed, an observation to this effect should be made since this will make the departmental case stronger.

4.1.4 Such a failure should be beyond the period of six months from the date on which such payment becomes due: Fulfillment of the condition relating to the time period must be verified carefully, and a month wise abstract of the invoice numbers, due date of payment of service tax and date when the six month period was completed must be kept ready.

4.2 The suggestions in the preceding paragraph are intended at bringing uniformity in the approach to such matters and ensuring that evidence relating to the alleged offence is readily available for perusal by a judicial body, when necessitated.

5.0 Conditions precedent- factual 

5.1 Even if all the legal conditions precedent mentioned in paragraph 4.1 to 4.2 are fulfilled, that will not, ipso facto, mean that an arrest must be made. Once the legal ingredients of the offence are made out, the Commissioner must then determine if the answer to the following questions is in the affirmative

5.1.1 Is the alleged offender likely to hamper the course of further investigation by his unrestricted movement?

5.1.2 Is the alleged offender likely to tamper with evidence or intimidate or influence witnesses?

5.2 If the answer to both the questions is yes, then the decision to arrest can be made.

5.3 If the alleged offender is assisting in the investigation and has deposited at least half of the evaded tax, then the need to arrest may not arise.

6.0 The Guidelines issued vide Board Circular F.No. 137/47/2013-Service Tax dated 17.09.2013 may be referred to for the procedure for arrest, post-arrest formalities and the reporting system.

7.1. It has been decided to revise the monetary limits for arrests and prosecution in Central Excise to maintain uniformity of practice in Central Excise and Service Tax. It is directed that henceforth arrest and prosecution of a person in relation to offences specified under clause (a) to (d) of sub-section (1) of section 9 of the Central Excise Act, 1944 may be considered only in cases where evasion of Central Excise duty or misuse of CENVAT Credit is equal to or more than rupees two crore. Central Excise Circular No. 974/08/2013-CX dated 17.09.2013 and 1009/ 16/2015-CX dated 23.10.2015 stand amended accordingly. Circular No. 1010/ 17/2015-CX dated 23.10.2015 is rescinded in View of the revision of monetary limits prescribed by this circular. It is again reiterated that arrest and prosecution should not be resorted to in cases of technical nature i.e. where the additional demand of duty/tax is based totally on a difference of opinion regarding interpretation of law.

7.2 Transitional provisions as prescribed in para 11 of the Circular No. 1009/ 16/2015-CX dated 23.10.2015 shall apply mutatis-mutandis i.e. all cases where sanction for prosecution is examined and accorded after the issue of this circular, shall be dealt in accordance with the provisions of this circular, irrespective of the date of the offence. Cases where prosecution was sanctioned but no complaint has been filed before the magistrate shall also be reviewed by the prosecution sanctioning authority in light of the enhanced monetary limit and sanction withdrawn for cases where evasion of Central Excise duty or misuse of CENVAT Credit is below the revised monetary limit of rupees two crore.

8.0 It is emphasized once again that since an arrest impinges on the personal liberty of an individual, this power should be exercised with great responsibility and caution and only after a careful examination of the legal and factual aspects indicated in the preceding paragraphs.

CBEC Circular No. 201/11/2016-Service Tax dt. 30 Sept. 2016 | View

02 October 2016

CBDT notifies ICDS

CBDT notifies ICDS to be applicable w.e.f. AY 2017-18 for all assesses other than individual & HUF (who are not under audit u/s 44AB) following mercantile system of accounting.

It also amends Form 3CD w.e.f. 1st April 2017 to incorporate compliance of ICDS.

30 September 2016

SC on Service Tax Audit


Apex Court stays Delhi HC's judgment of 'Mega Cabs' on service tax audit
September 30, 2016[2016] 73 taxmann.com 402 (SC)

Service Tax : Judgment of Delhi High Court quashing rule 5A(2) of Service Tax Rules, 1994 and holding service tax audits as invalid, has been stayed by Supreme Court; hence, for time being, service tax audits may continue

■■■

[2016] 73 taxmann.com 402 (SC)

SUPREME COURT OF INDIA

Union of India

v.

Mega Cabs (P.) Ltd.

Madan B. Lokur AND DR. D. Y. CHANDRACHUD, JJ.

Petition(s) for Special Leave to
Appeal (C) no(S). 26675 of 2016

SEPTEMBER  26, 2016 

Rule 5A , read with rule 5 of the Service Tax Rules, 1994 and sections 72, 72A, 73, 82 and 94(2)(k) of the Finance Act, 1994 - Audit - Service Tax - Submission of Records - Rule 5A(2) was amended w.e.f. 5-12-2014 authorising officers of Service Tax Department or audit party to seek production of documents on demand and Circulars 181/7/2014-ST and Circular 995/2/2015-CX were issued power of audit and audit norms - Assessee challenged said rule and Circulars on ground that there is no power of audit with service tax authorities and only audit under Section 72A can be conducted by Chartered/Cost Accountants - High Court held that : (A) there is no general power with service tax authorities to conduct audit; (B) word 'verify' in section 94(2)(k) empowers verification of records and does not empower 'audit' of records, as audit is an specialized function and cannot be entrusted to any and every officer of department; (C) moreover, 'records' would mean 'records' required to be kept under rule 5(2), therefore, rule 5A(2) requiring even furnishing of 'audit reports' exceeds mandate of 'records'; and (D) hence, Rule 5A(2) and two Circulars were ultra vires and quashed - On Revenue's Special Leave Petition before Supreme Court - HELD : Notice be issued in petition - In meanwhile, there shall be a stay of operation of judgment of High Court. [Para 3] [Partly in favour of Revenue]

Circulars and Notifications : Notification No. 23/2014-ST, dated 5-12-2014, Circular No. 181/7/2014-ST dated 10-12-2014, Circular No. 995/2/2015-CX dated 27th February 2015

CASE REVIEW

 

Mega Cabs (P.) Ltd. v. Union of India [2016] 70 taxmann.com 51 (Delhi) - stayed.

Mukul Rohatgi, AG, Rupesh Kumar, Subash C. Acharya, Ms. Diksha Rai, Nikhil Rohatgi, Mohit Khubchandani, Advs. and B. Krishna Prasad, AOR for the Petitioner. J.K. Mittal, Rajveer Singh, Advs. and Praveen Swarup, AOR for the Respondent.

ORDER

 

Issue notice.

Mr. J.K. Mittal, learned counsel accepts notice on behalf of the sole respondent.

In the meanwhile, there shall be a stay of the operation of the impugned judgment and order dated 3.6.2016 passed by the High Court in Writ Petition(C) No.5192 of 2015.

Tag with Special Leave Petition (Civil) No.34872 of 2014



13 September 2016

GST Council

Press Information Bureau
Government of India
Ministry of Finance
12-September-2016 19:01 IST
Cabinet approves creation of GST Council and its Secretariat ; First Meeting of the GST Council to be held on 22nd and 23rd September, 2016 in national Capital.

The Constitution (One Hundred and Twenty-second Amendment) Bill, 2016, for introduction of Goods and Services Tax (GST) in the country was accorded assent by the President on 8th September, 2016, and the same has been notified as the Constitution (One Hundred and First Amendment) Act, 2016. As per Article 279A (1) of the amended Constitution, the GST Council has to be constituted by the President within 60 days of the commencement of Article 279A. The notification for bringing into force Article 279A with effect from 12th September, 2016 was issued on 10th September, 2016.

As per Article 279A of the amended Constitution, the GST Council will be a joint forum of the Centre and the States. This Council shall consist of the following members namely: -

a) Union Finance Minister… Chairperson

b) The Union Minister of State, in-charge of Revenue of finance… Member

c) The Minister In-charge of finance or taxation or any other Minister nominated by each State Government… Members

As per Article 279A (4), the Council will make recommendations to the Union and the States on important issues related to GST, like the goods and services that may be subjected or exempted from GST, model GST Laws, principles that govern Place of Supply, threshold limits, GST rates including the floor rates with bands, special rates for raising additional resources during natural calamities/disasters, special provisions for certain States, etc.

The Union Cabinet in its meeting held on 12th September, 2016 approved setting-up of GST Council and setting-up of its Secretariat. The Cabinet inter alia took decisions for the following:

(a) Creation of the GST Council as per Article 279A of the amended Constitution;

(b) Creation of the GST Council Secretariat, with its office at New Delhi;

(c) Appointment of the Secretary (Revenue) as the Ex-officio Secretary to the GST Council;

(d) Inclusion of the Chairperson, Central Board of Excise and Customs (CBEC), as a permanent invitee (non-voting) to all proceedings of the GST Council;

(e) Create one post of Additional Secretary to the GST Council in the GST Council Secretariat (at the level of Additional Secretary to the Government of India), and four posts of Commissioner in the GST Council Secretariat (at the level of Joint Secretary to the Government of India).

The Cabinet also decided to provide for adequate funds for meeting the recurring and non recurring expenses of the GST Council Secretariat, the entire cost for which shall be borne by the Central Government. The GST Council Secretariat shall be manned by officers taken on deputation from both the Central and State Governments.

The Finance Minister Shri Arun Jaitley has also decided to call the First Meeting of the GST Council on 22nd and 23rd September 2016 in New Delhi. It is a matter of satisfaction for the Government that the steps required in the direction of implementation of GST are being taken ahead of the schedule so far.


09 September 2016

CBDT extends 30st September-2016 Returns Filing Due Date to 17th October-2016

Dear Sir / Madam,

CBDT extends 30st September-2016 Returns Filing Due Date to 17th October-2016

Order Under section 119 of the Income tax Act 1961

The last date for making declaration under the income Declaration scheme 2106 is 30th September which coincides with the last date of filling income tax by the tax payers whose accounts are audited and who are required to furnish the returns of income tax for assessment year 2016-2017 by 30th September, 2016 as per provisions of the section 139(1) of income tax Act,1961.

In order to remover inconvenience and to facilitate ease pf compliance, the Central board of Direct Taxes, in exercise of the powers conferred under section 119 of the income tax Act, 1961, hereby extends the due date for furnishing such returns of the income from 30th September, 2016 to 17th October 2016 in case of the tax payers through out India, who are liable to furnish their income tax return by the said due date 

Deepshikha Sharma
Director to the Government of India

Copy to

Attachment PDF File

08 September 2016

GST Bill- President's Assent

Dear Professional Colleague,

GST Bill gets President's assent – Now becomes a law

The Government's plan to roll out Goods and Services Tax ("GST") from April 1, 2017, has moved an inched closer to the reality with the Hon'ble President Shri. Pranab Mukherjee signing the Government's flagship Constitution (122nd Amendment) Bill, 2014 on GST ("GST Bill"), just a while ago. The much-awaited GST now becomes a law with President signing the GST Bill after more than 16 States (BJP-ruled Assam being the first one) ratified it.

After being assented by the President, the GST Bill will be enacted as the Constitution (101st  Amendment) Act, 2016, to pave the way for much-awaited roll out of the landmark tax reform that will create a common national market of 1.25 billion people. GST, the biggest indirect tax reform since independence, is aimed at dismantling Inter-State barriers to trade in goods and services by subsuming a slew of around 17 indirect taxes viz. Excise Duty, Service Tax, VAT, CST, Luxury tax, Entertainment Tax, Entry Tax, etc.

Earlier, the Rajya Sabha has unanimously passed the ambitious GST Bill, as amended with over 2/3 majority on August 3, 2016, followed by its approval by the Lok Sabha on August 8, 2016. The key to forging consensus was the amendments the National Democratic Alliance (NDA) effected in the GST Bill, which importantly included dropping of 1% additional tax on Inter-State sale of goods and a definite provision in the statute for 100% compensating the States for any revenue loss for 5 years, amongst others.

With the President giving his assent to the GST Bill, a GST Council will be set up within 60 days of the enactment of the GST Bill, comprising the Union Finance Minister as Chairman, MOS–Revenue/ Finance and State Finance Ministers as Members of the GST Council, which will make important recommendations on GST rates, Common list of Exempted goods and services, dual control & adjudication, subsumation of surcharge and cesses, etc.Thereafter, following legislations—Central GST (CGST) and Integrated GST (IGST) will have to be passed by Parliament and a State GST (SGST) legislation by each of the State Legislatures.

The States and the Centre are working overtime and talking to stakeholders to draft the CGST, SGST and IGST laws, which are to be passed in the Winter Session of Parliament in November this year. Today is indeed a landmark day for the economy.


05 September 2016

CBDT Circular on Foreign Shipping Companies

Streamlining the process of No Objection Certificate (NOC), Port Clearance Certificate (PCC), voyage return and voyage assessment in the case of Foreign Shipping Companies (FSCs)

The CBDT vide Circular No. 30/2016 dt. 26 Aug. 2016 has streamlined the process for 'Port Clearance/ No Objection Certificates and Voyage Return/ Assessment' in the case of Foreign Shipping Companies.
CBDT has received representations regarding procedural difficulties faced by foreign shipping companies in issuance of Port Clearance Certificate (PCC) required as per S. 172 of Income-tax Act, 1961, i.e. a self contained code for assessment of shipping business of non residents.
it has been represented by the FSCs before the CBDT that no uniform practice is being followed by the port Assessing Officers in giving NOC for each voyage and also in making the voyage assessment in this regard. Further it is represented that at some of the ports, annual NOC issued by the jurisdictional AO is being honoured and port clearance and voyage return assessment are being done in a routine manner; whereas at some other ports, the port Assessing officers are not honouring the annual NOC and are still insisting for documentation such as submission of tax residency certificate, proof of effective management etc before the NOC leading to the port clearance is issued. It has been represented that in these cases, the insistence on filing details is leading to duplication of work as these documents have already been filed before and verified by the jurisdictional AO at the time of issue of annual NOC. It has also been stated that the procedure of obtaining NOC from the officer having jurisdiction over the port creates logistical difficulties for FSCs as the Port assessing officer is normally situated at a considerable distance from the jurisdictional AO.
The matter has been examined by the CBDT and requisite guidelines have been issued for streamlining the processes. For details, please refer the CBDT Circular below:
CBDT Circular No. 30/2016 dt. 26 Aug. 2016

Form 15G-H -Date Extended


CBDT extends due date for quarterly furnishing/ uploading of 15G/ 15H declarations

The due date for quarterly furnishing of 15G/ 15H declarations received by the payer from 1 April, 2016 onwards and the manner for dealing with Form 15G/15H received by the payer during the period from 1 Oct. 2015 to 31 Mar. has already been specified by CBDT in Notification No.9/2016 dated 9 June 2016.
The CBDT has extended the due dates for uploading of Form 15G/ 15H received during the period 1 Oct. 2015 to 31 Mar. 2016 and also for the period from 1 April 2016 onwards, based on representations of stakeholders. as under:
Sl. No
Scenarios
Original Due Date
Extended Due Date
1
Form 15G /H received during the period from 1.10.2015 to 31.3.2016
30.06.2016
31.10.2016
2
Form 15G/15H declarations received during the period from 1.4.2016 to 30.6.2016
15.07.2016
31.10.2016
3
Form 15G/15H declarations received during the period from 1.7.2016 to 30.9.2016
15.10.2016
31.12.2016
However, the due dates for furnishing of 15G/ 15H declarations for the quarter ending Dec. 2016 and Mar. 2017 (FY 2016-17) will remain the same as specified in the Notification No.9/2016 dated 9 June 2016.

Government issues Clarifications IDS2016

Government issues Clarifications in the form of Sixth Set of Frequently Asked Questions (FAQs) relating to Income Declaration Scheme 2016

26 August 2016

MEF online submission date extended

MEF online submission date extended to 10 Sept declaration to reach 20 sept

CBEC ON HIRING


CBEC Clarifies the issue of Service Tax Liability on Hiring of Goods without Transfer of 'Right to Use'of Goods

CBEC issues clarification on service tax liability in case of hiring, leasing, licensing of goods without the transfer of right to use them, as provided u/s 66E(f) of Finance Act; States that in such cases, it is essential to determine whether in terms of the contract, there is transfer of right to use goods and the criteria laid down by SC in BSNL should invariably be followed and applied; SC had inter alia laid down that (i) there must be goods available for delivery, (ii) there must be consensus ad idem as to their identity, (iii) transferee should have legal right to use the goods, (iv) such right should be to the exclusion of the transferor i.e. it should not be merely license to use the goods, and (v) during the period of transfer, owner cannot again transfer the same right to others; Further states that cases decided under Sales Tax / VAT legislations cannot be applied mechanically, they have to be considered against the background of those particular legislative provisions and terms of contract in that case; Some of these cases include Rashtriya Ispat Nigam Ltd, International Travel House Ltd, State Bank of India and G. S. Lamba & Sons; CBEC also cites examples of 'financial lease' & 'operating lease', as well as 'dry leases' & 'wet leases' for aircraft industry, to emphasize the diverse nature of transactions and clarifies that in all these cases, no a priori generalizations or assumptions about service tax liability should be made; Reiterates, "..the terms of the contract should be examined carefully, against the backdrop of the criteria laid down by the Supreme Court in the Bharat Sanchar Nigam Limited case as well as other judicial pronouncements." : CBEC Circular 


CBEC ON HIRING


CBEC Clarifies the issue of Service Tax Liability on Hiring of Goods without Transfer of 'Right to Use'of Goods

CBEC issues clarification on service tax liability in case of hiring, leasing, licensing of goods without the transfer of right to use them, as provided u/s 66E(f) of Finance Act; States that in such cases, it is essential to determine whether in terms of the contract, there is transfer of right to use goods and the criteria laid down by SC in BSNL should invariably be followed and applied; SC had inter alia laid down that (i) there must be goods available for delivery, (ii) there must be consensus ad idem as to their identity, (iii) transferee should have legal right to use the goods, (iv) such right should be to the exclusion of the transferor i.e. it should not be merely license to use the goods, and (v) during the period of transfer, owner cannot again transfer the same right to others; Further states that cases decided under Sales Tax / VAT legislations cannot be applied mechanically, they have to be considered against the background of those particular legislative provisions and terms of contract in that case; Some of these cases include Rashtriya Ispat Nigam Ltd, International Travel House Ltd, State Bank of India and G. S. Lamba & Sons; CBEC also cites examples of 'financial lease' & 'operating lease', as well as 'dry leases' & 'wet leases' for aircraft industry, to emphasize the diverse nature of transactions and clarifies that in all these cases, no a priori generalizations or assumptions about service tax liability should be made; Reiterates, "..the terms of the contract should be examined carefully, against the backdrop of the criteria laid down by the Supreme Court in the Bharat Sanchar Nigam Limited case as well as other judicial pronouncements." : CBEC Circular 


Request to provide/update PAN details to avoid blocking of e-filing account by the Income Tax Department. - (24-08-2016)

Request to provide/update PAN details to avoid blocking of e-filing account by the Income Tax Department. - (24-08-2016)
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It has been noticed that the Income Tax Department has blocked/ disabled the e-Filing account of the members whose correct PAN details are not available with the Department. Upon following with the Income Tax Department, it has been informed that the blocking and disablement of the E-filing Account of the members by them is initially temporary in nature which would be made permanent if correct PAN details are not updated/provided to Income Tax Department which are in synchronisation with the details available with the ICAI. In this regard, members had been earlier requested to submit their correct PAN details with the ICAI vide e-mails in November 2015, December 2015 and also through Announcements dated 20/11/2015, 16/12/2015 hosted at ICAI Website, wherein time limits to update/provide the PAN details were also prescribed. Further in the e-mail dated 6/5/2016 members were requested to update/ provide their PAN details latest upto 14th May 2016. 

The Income Tax Department has blocked/ disabled the e-Filing account of the members whose correct PAN details are not available with the Department.

In case you are facing any problem in uploading tax audit reports due to non updation of PAN number at ICAI or due to differences in the name as per ICAI record and name given in PAN number, then please go through the link mentioned below to update your details:

http://online.icai.org/app_forms/panupdate/index.html

You may also file your complaint/ grievance at mss@icai.in and/or dtc@icai.in for resolving the same.

We would like to inform that ICAI is taking up the matter to resolve the issue with department on top priority basis and the members are requested to update/provide their PAN details by filling requisite details by clicking above link at the earliest but latest by 26.08.2016.

21 August 2016

DSC on MCA portal because your name in the PAN card is not as per the ICAI

Dear Member,

Greetings from ICAI

In case you are unable to register your DSC on MCA portal because your name in the PAN card is not as per the ICAI records, you may send fill up the form in the given link :-  
http://online.icai.org/app_forms/panupdate/index.html

And kindly attach a scanned copy of your PAN card along with copy of any of the documents in which your name is as in your PAN card

Passport
Aadhar Card
Driving License
Bank passbook with a photo affixed and duly signed by the bank
Voters' Identity card

This will enable us to carry out the necessary alignment to ICAI records to share the same to MCA for their further actions.

Secretary
ICAI

19 August 2016

IDS-Indexed Stamp Duty Value

CBDT Notification Reg Adoption Of Indexed Stamp Duty Value For Income Declaration Scheme

 

The CBDT has issued a Notification dated 17th August 2016 by which Rule 3(1)(d) of the Income Declaration Scheme Rules 2016 have been amended to provide that where the acquisition of immovable property by the declarant is evidenced by a deed registered with any authority of a State Government, the fair market value of such property shall, at the option of the declarant, may be taken on the stamp duty value as increased by the same proportion as Cost Inflation Index for the year 2016-17 bears to the Cost Inflation Index for the year in which the property was registered.


14 August 2016

IDS Amendment

CBDT Notification on 'Income Declaration Scheme (Second Amendment) Rules, 2016' with Revised 'IDS Form 3'

CBDT has notified Income Declaration Scheme, (Second Amendment) Rules, 2016 primarily to revise Form 3 to specify details of payments made under the IDS 2016, as under:

S.O. 2705(E).— In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 199 of the Finance Act, 2016 (28 of 2016), the Central Board of Direct Taxes, makes the following rules further to amend the Income Declaration Scheme Rules, 2016 (hereinafter referred to as the principal rules) namely:-

1. (1) These rules may be called the Income Declaration Scheme, (Second Amendment) Rules, 2016. (2) These rules shall come into force from the date of their publication in the Official Gazette.

2. In the principal rules, in rule 4, in sub-rule (5), after the words "submission of proof of", insert the words "full and
final".

3. In the principal rules, in Form-2, after the table, for the portion beginning with the words "The declarant is hereby
directed" and ending with the words "shall be deemed never to have been made." the following shall be substituted,
namely:-

"The declarant is hereby directed to make the payment of sum payable as per column (5) of the above table, as specified below:-

(i) an amount not less than twenty-five per cent. of the sum payable on or before 30th day of November, 2016;

(ii) an amount not less than fifty per cent. of the sum payable as reduced by the amount paid under clause (i) above on or before 31st day of March, 2017;

(iii) the whole of the sum payable as reduced by the amount paid under clause (i) and (ii) above on or before 30th day of September, 2017.

In case of non-payment of the amount as specified above, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.".

4. In the principal rules for Form-3, the following Form shall be substituted, namely:-

"INTIMATION OF PAYMENT UNDER SUB-SECTION (1) OF SECTION 187 OF THE FINANCE ACT, 2016 IN
RESPECT OF THE INCOME DECLARATION SCHEME, 2016

THE INCOME DECLARATION SCHEME RULES, 2016

Form 3

[See rule 4(4)]


CBDT Notification No. 70/2016 dt. 12 August, 2016

12 August 2016

CBEC Clarification on Freight Forwarders

Service tax on freight forwarders for transportation of goods from India: CBEC Clarification

CBEC has clarified that a freight forwarder, when acting as a principal, will not be liable to pay service tax when the destination of the goods is from a place in India to a place outside India, as under:

CBEC Circular No. 197/7/2016 -Service Tax dt. 12 Aug. 2016

1. The Board has received representations regarding service tax on freight forwarders on transportation of goods from India.

2. It may be noted that in terms of rule 10 of the Place of Provision of Services Rules 2012, (herein after referred to as 'POPS Rules 2012', for brevity) the place of provision of the service of transportation of goods by air/sea, other than by mail or courier, is the destination of the goods. It follows that the place of provision of the service of transportation of goods by air/sea from a place in India to a place outside India, will be a place outside the taxable territory and hence not liable to service tax. The provisions of rule 9 of the POPS Rules 2012, should also be kept in mind wherein the place of provision of intermediary services is the location of the service provider. An intermediary has been defined, inter alia, in rule 2(f) of the POPS Rules 2012, as one who arranges or facilitates the provision of a service or a supply of goods between two or more persons, but does not include a person who provides the main service or supplies the goods on his own account. The contents of the succeeding paragraphs flow from the application of these two rules.

2.1 The freight forwarders may deal with the exporters as an agent of an airline/carrier/ocean liner, as one who merely acts as a sort of booking agent with no responsibility for the actual transportation. It must be noted that in such cases the freight forwarder bears no liability with respect to transportation and any legal proceedings will have to be instituted by the exporters, against the airline/carrier/ocean liner. The freight forwarder merely charges the rate prescribed by the airline/carrier/ocean liner and cannot vary it unless authorized by them. In such cases the freight forwarder may be considered to be an intermediary under rule 2(f) read with rule 9 of POPS since he is merely facilitating the provision of the service of transportation but not providing it on his own account. When the freight forwarder acts as an agent of an air line/carrier/ocean liner, the service of transportation is provided by the air line/carrier/ocean-liner and the freight forwarder is merely an agent and the service of the freight forwarder will be subjected to tax while the service of actual transportation will not be liable for service tax under Rule 10 of POPS.

2.2 The freight forwarders may also act as a principal who is providing the service of transportation of goods, where the destination is outside India. In such cases the freight forwarders are negotiating the terms of freight with the airline/carrier/ocean liner as well as the actual rate with the exporter. The invoice is raised by the freight forwarder on the exporter. In such cases where the freight forwarder is undertaking all the legal responsibility for the transportation of the goods and undertakes all the attendant risks, he is providing the service of transportation of goods, from a place in India to a place outside India. He is bearing all the risks and liability for transportation. In such cases they are not covered under the category of intermediary, which by definition excludes a person who provides a service on his account.

3. It follows therefore that a freight forwarder, when acting as a principal, will not be liable to pay service tax when the destination of the goods is from a place in India to a place outside India.

4. Keeping this in mind, field formations may deal with cases purely on the basis of the facts of the case, the terms of contract between the entities concerned, the provisions of the Finance Act, 1994, the POPS Rules 2012 and other rules.

ICAI Cannot restrict number of audits

Case Name : Shaji Poulose,Chartered Accountant Vs. ICAI (Kerala High Court)

Appeal Number : WP(C).No.25662/2016(G)

Date of Judgement/Order : 03/08/2016

Hon’ble High Court of Kerala has stayed the disciplinary proceedings initiated by ICAI against CA Shaji Poulose for exceeding the limit on number of tax audits.

ICAI Cannot restrict number of audits as it has no power to issue such direction. Only statute can impose restrictions.

10 August 2016

MEF will be hosted on 11 Aug

FYI - MEF will be hosted on 11 Aug  around 2 pm  last date 31 Aug .. OPTION of signing MEF digitally will be available.

09 August 2016

Legal Maxim's & Meanings


A

A mensa et thoro - From bed and board.
A vinculo matrimonii - From the bond of matrimony.
Ab extra - From outside.
Ab initio - From the beginning.
Absoluta sententia expositore non indiget - An absolute judgment needs no expositor.
Abundans cautela non nocet - Abundant caution does no harm.
Accessorium non ducit sed sequitur suum principale - An accessory does not draw, but follows its principal.
Accessorius sequitur - One who is an accessory to the crime cannot be guilty of a more serious crime than the principal offender.
Acta exteriora iudicant interiora secreta - Outward acts indicate the inward intent.
Actio non accrevit infra sex annos - The action has not accrued within six years.
Actio non datur non damnificato - An action is not given to one who is not injured.
Actio personalis moritur cum persona - A personal action dies with the person.
Actiones legis - Law suits.
Actori incumbit onus probandi - The burden of proof lies on the plaintiff.
Actus nemini facit injuriam - The act of the law does no one wrong.
Actus non facit reum nisi mens sit rea - The act does not make one guilty unless there be a criminal intent.
Actus reus - A guilty deed or act.
Ad ea quae frequentius acciduunt jura adaptantur - The laws are adapted to those cases which occur more frequently.
Ad hoc - For this purpose.
Ad infinitum - Forever, without limit, to infinity.
Ad perpetuam rei memoriam - For a perpetual memorial of the matter.
Ad quaestionem facti non respondent judices; ad quaestionem legis non respondent juratores - The judges do not answer to a question of fact; the jury do not answer to a question of Law.
Aedificare in tuo proprio solo non licet quod alteri noceat - It is not lawful to build on one's own land what may be injurious to another.
Aequitas legem sequitur - Equity follows the law.
Aequitas nunquam contravenit legem - Equity never contradicts the law.
Alibi - At another place, elsewhere.
Alienatio rei praefertur juri accrescendi - Alienation is preferred by law rather than accumulation.
Aliunde - From elsewhere, or, from a different source
Allegans contraria non est audiendus - One making contradictory statements is not to be heard.
Allegans suam turpitudinem non est audiendus - One alleging his own infamy is not to be heard.
Allegatio contra factum non est admittenda - An allegation contrary to a deed is not to be heard.
Ambiguitas contra stipulatorem est - An ambiguity is most strongly construed against the party using it.
Ambiguitas verborum patens nulla verificatione excluditur - A patent ambiguity is never helped by averment.
Amicus curiae - A friend of the Court.
Angliae jura in omni casu libertati dant favorem - The laws of England are favorable in every case to liberty.
Animo furandi - With an intention of stealing.
Animo testandi - With an intention of making a will.
Annus luctus - The year of mourning.
Ante - Before.
Aqua currit et debet currere, ut currere solebat - Water runs and ought to run.
Arbitrium est judicium - An award is a judgment.
Arbor dum crescit; lignum cum crescere nescit - A tree while it grows, wood when it cannot grow.
Argumentum ab auctoritate fortissimum est in lege - An argument drawn from authority is the strongest in law.
Argumentum ab impossibilii plurimum valet in lege - An argument from impossibility is very strong in law.
Argumentum ad hominem - An argument directed a the person.
Argumentum ad ignoratiam - An argument based upon ignorance (i.e. of one's adversary).
Arma in armatos sumere jura sinunt - The laws permit the taking up of arms against the armed.
Assentio mentium - The meeting of minds, i.e. mutual assent.
Assignatus utitur jure auctoris - An assignee is clothed with rights of his assignor.
Audi alteram partem - Hear the other side.
Aula regis - The King's Court.

B

Benignior sententia in verbis generalibus seu dubiis est preferenda - The more favorable construction is to be placed on general or doubtful words.
Bis dat qui cito dat - He gives (pays) twice who pays promptly. 
Bona fide - Sincere, in good faith
Bona vacantia - Goods without an owner
Boni judicis est ampliare jurisdictionem - It is the part of a good judge to enlarge his jurisdiction, i.e. remedial authority.
Boni judicis est judicium sine dilatione mandare executioni - It is the duty of a good judge to cause execution to issue on a judgment without delay.
Boni judicis lites dirimere est - It is the duty of a good judge to prevent litigation.
Bonus judex secundum aequum et bonum judicat et aequitatem stricto juri praefert - A good judge decides according to justice and right and prefers equity to strict law.
Breve judiciale non cadit pro defectu formae - A judicial writing does not fail through defect of form.

C

Cadit quaestio - The matter admits of no further argument.
Cassetur billa (breve) - Let the writ be quashed.
Casus fortuitus non est spectandus; et nemo tenetur divinare - A fortuitous event is not to be foreseen and no person is bound to divine it.
Catalla reputantur inter minima in lege - Chattels are considered in law among the minor things.
Causa proxima, non remota spectatur - The immediate, and not the remote cause is to be considered.
Caveat emptor - Let the purchaser beware.
Caveat venditor - Let the seller beware.
Cepi corpus et est languidum - I have taken the body and the prisoner is sick.
Cepi corpus et paratum habeo - I have taken the body and have it ready.
Ceteris paribus - Other things being equal.
Consensu - Unanimously or, by general consent.
Consensus ad idem - Agreement as to the same things.
Consuetudo loci observanda est - The custom of the place is to be observed.
Contemporanea expositio est optima et fortissima in lege - A contemporaneous exposition is best and most powerful in law.
Contra - To the contrary.
Contra bonos mores - Against good morals.
Contra non valentem agere nulla currit praescriptio - No prescription runs against a person not able to act.
Contractus est quasi actus contra actum - A contract is an act as it were against an act.
Conventio et modus vincunt legem - A contract and agreement overcome the law.
Conventio privatorum non potest publico juri derogare - An agreement of private persons cannot derogate from public right.
Coram Domino Rege - In the presence of our Lord the King.
Coram non judice - Before one who is not a judge.
Corpus - Body.
Corpus delicti - The body, i.e. the gist of crime.
Corpus humanum non recipit aestimationem - A human body is not susceptible of appraisement. 
Crescente malitia crescere debet et poena - Vice increasing, punishment ought also to increase.
Crimen omnia ex se nata vitiat - Crime vitiates every thing, which springs from it.
Crimen trahit personam - The crime carries the person.
Cujus est dare, ejus est disponere - He who has a right to give has the right to dispose of the gift.
Cujus est solum, ejus est usque ad coelam; et ad inferos - He who owns the soil owns it up to the sky; and to its depth.
Cum duo inter se pugnantia reperiuntur in testamentis ultimum ratum est - When two things repugnant to each other are found in a will, the last is to be confirmed.
Cursus curiae est lex curiae - The practice of the court is the law of the court.
Custos morum - A guardian of morals.

D

Damnum sine injuria - damage without legal injury.
De bonis asportatis - Of goods carried away.
De bonis non administratis - Of goods not administered.
De die in diem - From day to day.
De facto - In fact.
De futuro - In the future.
De integro - As regards the whole.
De jure - Rightful, by right.
De minimis lex non curat - The law does not notice trifling matters.
De novo - Starting afresh.
Debile fundamentum fallit opus - Where there is a weak foundation, the work fails.
Debita sequuntur personam debitoria - Debts follow the person of the debtor.
Debitor non praesumitur donare - A debtor is not presumed to make a gift.
Debitum et contractus sunt nullius loci - Debt and contract are of no particular place.
Debitum in praesenti, solvendum in futuro - A present debt is to be discharged in the future.
Delegata potestas non potest delegari - A delegated authority cannot be again delegated.
Derivativa potestas non potest esse major primitiva - The power which is derived cannot be greater than that from which it is derived.
Deus solus haeredem facere potest, non homo - God alone, not man, can make an heir.
Dies Dominicus non est juridicus - Sunday is not a day in law.
Discretio est discernere per legem quid sit justum - Discretion is to discern through law what is just.
Doli incapax - Incapable of crime.
Dominium - Ownership.
Domus sua cuique est tutissimum refugium - Every man s house is his safest refuge.
Dona clandestina sunt semper suspiciosa - Clandestine gifts are always suspicious.
Dormiunt leges aliquando, nunquam moriuntur - The laws sometimes sleep, but never die.
Doti lex favet; praemium pudoris est; ideo parcatur - The law favors dower; it is the reward of chastity, therefore let it be preserved.
Dubitante - Doubting the correctness of the decision.
Duo non possunt in solido unam rem possidere - Two cannot possess one thing each in entirety.

E

Ei incumbit probatio qui - The onus of proving a fact rests upon the man.
Ei incumbit probatio qui dicit, non qui negat - The burden of the proof lies upon him who affirms, not he who denies.
Error, qui non resistitur approbatur - An error not resisted is approved.
Et cetera - Other things of that type.
Ex cathedra - With official authority.
Ex concessis - In view of what has already been accepted/
Ex dolo malo actio non oritur - A right of action cannot arise out of fraud.
Ex facie - On the fact of it.
Ex gratia - Out of kindness, voluntary.
Ex nihilo nil fit - From nothing nothing comes.
Ex nudo pacto actio non oritur - No action arises on a contract without a consideration.
Ex parte - Proceeding brought by one person in the absence of another.
Ex post facto - By reason of a subsequent act.
Ex praecedentibus et consequentibus optima fit interpretatio - The best interpretation is made from things preceding and following.
Ex turpi causa non oritur actio - No action arises on an immoral contract.
Exceptio probat regulam - An exception proves the rule.
Executio est executio juris secundum judicium - Execution is the fulfillment of the law in accordance with the judgment.
Executio est finis et fructus legis - An execution is the end and the fruit of the law.
Executio legis non habet injuriam - Execution of the law does no injury.
Extra legem positus est civiliter mortuus - One out of the pale of the law (i.e. an outlaw) is civilly dead.

F

Faciendum - Something which is to be done.
Factum - An act or deed.
Facultas probationum non est angustanda - The right of offering proof is not to be narrowed.
Falsa demonstratio non nocet - A false description does not vitiate.
Fatetur facinus qui judicium fugit - He who flees judgment confesses his guilt.
Felix qui potuit rerum cognoscere causas - Happy is he who has been able to understand the causes of things.
Felonia implicatur in qualibet proditione - Felony is implied in every treason.
Festinatio justitiae est noverca infortunii - The hurrying of justice is the stepmother of misfortune.
Fictio cedit veritati; fictio juris non est, ubi veritas - Fiction yields to truth. Where truth is, fiction of law does not exist.
Fides servanda est - Good faith is to be preserved.
Fieri facias (abreviated fi. fa.) - That you cause to be made.
Filiatio non potest probari - Filiation cannot be proved.
Firmior et potentior est operatio legis quam dispositio hominis - The operation of law is firmer and more powerful than the will of man.
Forma legalis forma essentialis est - Legal form is essential form.
Fortior est custodia legis quam hominis - The custody of the law is stronger than that of man.
Fractionem diei non recipit lex - The law does not regard a fraction of a day.
Fraus est celare fraudem - It is a fraud to conceal a fraud.
Fraus est odiosa et non praesumenda - Fraud is odious and is not to be presumed.
Fraus et jus nunquam cohabitant - Fraud and justice never dwell together.
Fructus naturales - Vegetation which grows naturally without cultivation.
Frustra probatur quod probatum non relevat - That is proved in vain which when proved is not relevant.
Furor contrahi matrimonium non sinit, quia consensus opus est - Insanity prevents marriage from being contracted because consent is needed.

G

Generale nihil certum implicat - A general expression implies nothing certain.
Generalia praecedunt, specialia sequuntur - Things general precede, things special follow.
Generalia specialibus non derogant - Things general do not derogate from things special.
Generalis regula generaliter est intelligenda - A general rule is to be generally understood.
Gravius est divinam quam temporalem laedere majestatem - It is more serious to hurt divine than temporal majesty.

I

Id est (i.e) - That is.
Id quod commune est, nostrum esse dicitur - That which is common is said to be ours.
Idem - The same person or thing.
Idem nihil dicere et insufficienter dicere est - It is the same to say nothing as not to say enough.
Ignorantia facti excusat, ignorantia juris non excusat - Ignorance of fact excuses, ignorance of law does not excuse.
Imperium in imperio - A sovereignty within a sovereignty.
Impotentia excusat legem - Impossibility is an excuse in the law.
Impunitas semper ad deteriora invitat - Impunity always leads to greater crimes.
In aequali jure melior est conditio possidentis - When the parties have equal rights, the condition of the possessor is better.
In alta proditione nullus potest esse acessorius; sed principalis solum modo - In high treason no one can be an accessory; but a principal only.
In Anglia non est interregnum - In England there is no interregnum.
In camera - In private.
In casu extremae necessitatis omnia sunt communia - In a case of extreme necessity everything is common. 
In criminalibus probationes debent esse luce clariores - In criminal cases the proofs ought to be cleared than the light.
In curia domini regis, ipse in propria persona jura discernit - In the King s Court, the King himself in his own person dispenses justice.
In delicto - At fault.
In esse - In existence.
In extenso - At full length.
In fictione legis aequitas existit - A legal fiction is consistent with equity.
In foro conscientiae - In the forum of conscience.
In futoro - In the future.
In jure non remota causa sed proxima spectatur - In law not the remote but the proximate cause is looked at.
In limine - At the outset, on the threshold.
In loco parentis - In place of the parent.
In mortua manu - In a dead hand.
In novo casu novum remedium apponendum est - In a new case a new remedy is to be applied.
In omni re nascitur res quae ipsam rem exterminat - In everything is born that which destroys the thing itself.
In omnibus - In every respect.
In pari delicto potior est conditio possidentis - When the parties are equally in the wrong the condition of the possessor is better.
In personam - Against the person.
In pleno - In full.
In quo quis delinquit in eo de jure est puniendus - In whatever thing one offends in that he is to be punished according to law.
In re dubia magis inficiatio quam affirmatio intelligenda - In a doubtful matter the negative is to be understood rather than the affirmative.
In republica maxime conservanda sunt jura belli - In a State the laws of war are to be especially observed.
In situ - In its place.
In terrorem - As a warning or deterrent.
In testamentis plenius testatoris intentionem scrutamur - In wills we seek diligently the intention of the testator.
In traditionibus scriptorum non quod dictum est, sed quod gestum est, inspicitur - In the delivery of writings (deeds), not what is said but what is done is to be considered.
In verbis, non verba sed res et ratio quaerenda est - In words, not words, but the thing and the meaning are to be inquired into.
Indicia - Marks, signs.
Injuria non excusat injuriam - A wrong does not excuse a wrong.
Intentio inservire debet legibus, non leges intentioni - Intention ought to be subservient to the laws, not the laws to the intention.
Inter alia - Amongst other things.
Interest reipublicae res judicatas non rescindi - It is in the interest of the State that things adjudged be not rescinded.
Interest reipublicae suprema hominum testamenta rata haberi - It is in the interest of the State that men s last wills be sustained.
Interest reipublicae ut quilibet re sua bene utatur - It is in the interest of the State that every one use properly his own property.
Interest reipublicase ut sit finis litium - It is in the interest of the State that there be an end to litigation.
Interim - Temporary, in the meanwhile.
Interpretare et concordare leges legibus est optimus interpretandi modus - To interpret and harmonize laws is the best method of interpretation.
Interpretatio fienda est ut res magis valeat quam pereat - Such a construction is to be made that the thing may have effect rather than it should fail.
Interruptio multiplex non tollit praescriptionem semel obtentam - Repeated interruption does not defeat a prescription once obtained.
Invito beneficium non datur - A benefit is not conferred upon one against his consent.
Ipsissima verba - The very words of a speaker.
Ipso facto - By that very fact.
Ira furor brevis est - Anger is brief insanity.
Iter arma leges silent - In war the laws are silent.

J

Judex est lex loquens - A judge is the law speaking.
Judex non potest esse testis in propira causa - A judge cannot be witness in his own cause.
Judex non potest injuriam sibi datam punire - A judge cannon punish a wrong done to himself.
Judex non reddit plus quam quod petens ipse requirit - A judge does not give more than the plaintiff himself demands.
Judiciis posterioribus fides est adhibenda - Faith must be given to later decisions.
Judicis est judicare secundum allegata et probata - It is the duty of a judge to decide according to the allegations and the proofs.
Judicium non debet esse illusorium, suum effectum habere debet - A judgment ought not to be illusory; it ought to have its proper effect.
Juduces non tenentur exprimere causam sententiae suae - Judges are not bound to explain the reason of their judgment.
Jura naturae sunt immutabilia - The laws of nature are immutable.
Jura publica anteferenda privatis juribus - Public rights are to be preferred to private rights.
Juramentum est indivisibile et non est admittendum in parte verum et in parte falsum - An oath is indivisible and it is not to be held partly true and partly false.
Jurare est Deum in testem vocare, et est actus divini cultus - To swear is to call God to witness and is an act of divine worship.
Jus - A right that is recognised in law.
Jus accrescendi praefertur oneribus - The right of survivorship is preferred to incumbrances.
Jus ad rem; jus in re - A right to a thing; a right in a thing.
Jus dicere, non jus dare - To declare the law, not to make the law.
Jus est norma recti; et quicquid est contra normam recti est injuria - The law is a rule of right; and whatever is contrary to a rule of right is an injury.
Jus naturale - Natural justice.
Jus naturale est quod apud omnes homines eandem habet potentiam - Natural right is that which has the same force among all men.
Jus scriptum aut non scriptum - The written law or the unwritten law.
Jusjurandum inter alios factum nec nocere nec prodesse debet - An oath made between third parties ought neither to hurt nor profit.
Justitia est duplec; severe puniens et vere praeveniens - Justice is two-fold; severely punishing and in reality prohibiting (offences).
Justitia firmatur solium - The throne is established by justice.
Justitia nemini neganda est - Justice is to be denied to no one

L

Leges posteriores priores contrarias abrogant - Subsequent laws repeal prior conflicting ones.
Legibus sumptis desinentibus legibus naturae utendum est - When laws imposed by the State fail, we must use the laws of nature.
Lex aliquando sequitur aequitatem - The law sometimes follows equity.
Lex citius tolerare vult privatum damnum quam publicum malum - The law would rather tolerate a private injury than a public evil.
Lex dabit remedium - The law will give a remedy.
Lex dilationes abhorret - The law abhors delays.
Lex est judicum tutissimus ductor - The law is the safest guide for judges.
Lex est sanctio sancta jubens honesta et prohibens contraria - The law is a sacred sanction, commanding what is right and prohibiting the contrary.
Lex indendit vicinum vicini facta scire - The law presumes that one neighbor knows the acts of another.
Lex necessitatis est lex temporis i.e. instantis - The law of necessity is the law of time, that is time present.
Lex neminem cogit ad vana seu impossiblia - The law compels no one to do vain or impossible things.
Lex nil frustra facit - The law does nothing in vain.
Lex non a rege est violanda - The law must not be violated even by the King.
Lex non deficere potest in justitia exhibenda - The law cannot fail in dispensing justice.
Lex non novit patrem, nec matrem; solam veritatem - The law does not know neither father nor mother, only the truth.
Lex non oritur ex injuria - The law does not arise from a mere injury.
Lex non requirit verificari quod apparet curiae - The law does not require that to be proved which is apparent to the Court.
Lex non favet delicatorum votis - The law does not favor the wishes of the dainty.
Lex plus laudatur quando ratione probatur - The law is the more praised when it is supported by reason.
Lex prospicit not respicit - The law looks forwared, not backward.
Lex punit mendaciam - The law punishes falsehood.
Lex rejicit superflua, pugnatia, incongrua - The law rejects superfluous, contradictory and incongruous things.
Lex spectat naturae ordinem - The law regards the order of nature.
Lex succurrit ignoranti - The law succors the ignorant.
Lex tutissima cassis, sub clypeo legis nemo decipitur - Law is the safest helmet; under the shield of the law no one is deceived.
Lex uno ore omnes alloquitur - The law speaks to all through one mouth.
Longa possessio est pacis jus - Long possession is the law of peace.
Longa possessio parit jus possidendi et tollit actionem vero domino - Long possession produces the right of possession and takes away from the true owner his action.

M

Magister rerum usus; magistra rerum experientia - Use is the master of things; experience is the mistress of things.
Major continet in se minus - The greater contains the less.
Majus est delictum se ipsum occidere quam alium - It is a greater crime to kill one s self than another.
Mala fide - In bad faith.
Mala grammatica non vitiat chartam - Bad grammar does not vitiate a deed.
Mala in se - Bad in themselves.
Mala prohibita - Crimes prohibited.
Malitia supplet aesatem - Malice supplies age.
Malo animo - With evil intent.
Mandamus - We command.
Maximus magister erroris populus est - The people are the greatest master of error.
Melior est conditio possidentis, ubi neuter jus habet - Better is the condition of the possessor where neither of the two has the right.
Melior testatoris in testamentis spectanda est - In wills the intention of a testator is to be regarded.
Meliorem conditionem suam facere potest minor deteriorem nequaquam - A minor can make his position better, never worse.
Mens rea - Guilty state of mind.
Mentiri est contra mentem ire - To lie is to act against the mind.
Merito beneficium legis amittit, qui legem ipsam subvertere intendit - He justly loses the benefit of the law who seeks to infringe the law.
Minatur innocentibus qui parcit nocentibus - He threatens the innocent who spares the guilty.
Misera est servitus, ubi jus est vagum aut incertum - It is a miserable slavery where the law is vague or uncertain.
Mors dicitur ultimum supplicium - Death is called the extreme penalty.
Muilta exercitatione facilius quam regulis percipies - You will perceive many things more easily by experience than by rules.

N

Nam nemo haeres viventis - For no one is an heir of a living person.
Naturae vis maxima est - The force of nature is the greatest.
Necessitas inducit privilegium quoad jura privata - With respect to private rights necessity induces privilege.
Necessitas non habet legem - Necessity has no law.
Necessitas publica est major quam privata - Public necessity is greater than private necessity.
Negligentia semper habet infortuniam comitem - Negligence always has misfortune for a companion.
Nemo admittendus est inhabilitare se ipsum - No one is allowed to incapacitate himself.
Nemo bis punitur pro eodem delicto - No one can be twice punished for the same offence.
Nemo cogitur suam rem vendere, etiam justo pretio - No one is bound to sell his own property, even for a just price.
Nemo contra factum suum venire potest - No man can contradict his own deed.
Nemo debet esse judex in propria causa - No one can be judge in his own case.
Nemo plus juris transferre ad alium potest quam ipse habet - No one can transfer to another a larger right than he himself has.
Nemo potest contra recordum verificare per patriam - No one can verify by the country, that is, through a jury, against the record.
Nemo potest esse tenens et dominus - No one can at the same time be a tenant and a landlord (of the same tenement).
Nemo potest facere per alium, quod per se non potest - No one can do through another what he cannot do himself.
Nemo potest mutare consilium suum in alterius injuriam - No one can change his purpose to the injury of another.
Nemo praesumitur esse immemor suae aeternae salutis et maxime in articulo mortis - No one is presumed to be forgetful of his eternal welfare, and particularly in the hour of death.
Nemo prohibetur pluribus defensionibus uti - No one is forbidden to make use of several defences.
Nemo punitur pro alieno delicto - No one is punished for the crime of another.
Nemo se accusare debet, nisi coram Deo - No one should accuse himself except in the presence of God.
Nemo tenetur accusare se ipsum nisi coram Deo - No one is bound to accuse himself except in the presence of God.
Nemo tenetur armare adversarium contra se - No one is bound to arm his adversary against himself.
Nexus - Connection
Nihil quod est inconveniens est licitum - Nothing inconvenient is lawful.
Nil facit error nominis cum de corpore constat - An error of name makes not difference when it appears from the body of the instrument.
Nisi - Unless
Non compus mentis - Not of sound mind and understanding
Non constat - It is not certain
Non decipitur qui scit se decipi - He is not deceived who knows that he is deceived.
Non definitur in jure quid sit conatus - What an attempt is, is not defined in law.
Non est arctius vinculum inter homines quam jusjurandum - There is no stronger link among men than an oath.
Non est factum - It is not his deed
Non est informatus - He is not informed.
Non facias malum ut inde veniat bonum - You shall not do evil that good may come of it.
Non jus, sed seisina, facit stipitem - Not right, but seisin makes a stock (from which the inheritance must descend).
Non refert quid notum sit judici si notum non sit in forma judicii - It matters not what is known to the judge if it is not known judicially.
Non sequitur - An inconsistent statement, it does not follow
Nullus commodum capere potest ex sua injuria propria - No one can derive an advantage from his own wrong.
Nullus recedat e curia cancellaria sine remedio - No one should depart from a Court of Chancery without a remedy.

O

Omne sacramentum debet esse de certa scientia - Every oath ought to be of certain knowledge.
Omnia delicta in aperto leviora sunt - All crimes (committed) in the open are (considered) lighter.
Omnia praesumuntur contra spoliatorem - All things are presumed against a wrongdoer.
Omnis innovatio plus novitate perturbat quam utilitate prodeat - Every innovation disturbs more by its novelty than it benefits by its utility.
Optima legum interpres est consuetudo - The best interpreter of laws is custom.
Optimus interpres rerum est usus - The best interpreter of things is usage.

P

Pacta privata juri publico non derogare possunt - Private contracts cannot derogate from public law.
Par delictum - Equal fault.
Pari passu - On an equal footing.
Partus sequitur ventrem - The offspring follows the mother.
Pater est quem nuptiae demonstrant - The father is he whom the marriage points out.
Peccata contra naturam sunt gravissima - Wrongs against nature are the most serious.
Pendente lite nihil innovetur - During litigation nothing should be changed.
Per curiam - In the opinion of the court.
Per minas - By means of menaces or threats.
Per quod - By reason of which.
Post mortem - After death.
Prima facie - On the face of it.
Prima impressionis - On first impression.
Pro hac vice - For this occasion.
Pro rata - In proportion.
Pro tanto - So far, to that extent.
Pro tempore - For the time being.
Publici juris - Of public right.

Q

Quaeitur - The question is raised.
Quantum - How much, an amount.
Qui facit per alium, facit per se - He who acts through another acts himself.
Qui haeret in litera, haeret in cortice - He who stices to the letter, sticks to the bark.
Qui in utero est, pro jam nato habetur, quoties de ejus commodo quaeritur - He who is in the womb is considered as already born as far as his benefit is considered.
Qui non habet potestatem alienandi, habet necessitatem retinendi - He who has not the power of alienating is under the necessity of retaining.
Qui non habet, ille non dat - He who has not, does not give.
Qui non improbat, approbat - He who does not disapprove, approves.
Qui non obstat quod obstare potest facere videtur - He who does not prevent what he is able to prevent, is considered as committing the thing.
Qui non prohibet quod prohibere potest assentire videtur - He who does not prohibit when he is able to prohibit, is in fault.
Qui peccat ebrius, luat sobrius - He who does wrong when drunk must be punished when sober.
Qui potest et debet vetare et non vetat jubet - He who is able and ought to forbit and does not, commands.
Qui prior est tempore potior est jure - He who is prior in time is stronger in right.
Qui sentit commodum, debet et sentire onus - He who derives a benefit ought also to bear a burden.
Qui tacet consentire videtur - He who is silent appears to consent.
Quid pro quo - Consideration. something for something.
Quidcquid plantatur solo, solo cedit - Whatever is planted in or affixed to the soil, belongs to the soil.
Quod ab initio non valet, in tractu temporis non convalescit - What is not valid in the beginning does not become valid by time.
Quod constat curiae opere testium non indiget - What appears to the Court needs not the help of witnesses.
Quod necessarie intelligitur, id non deest - What is necessarily understood is not wanting.
Quod necessitas cogit, defendit - What necessity forces it justifies.
Quod non apparet, non est - What does not appear, is not.
Quod non habet principium non habet finem - What has no beginning has no end.
Quod per me non possum, nec per alium - What I cannot do through myself, I cannot do through another.
Quod prius est verius est; et quod prius est tempore potius est jure - What is first is more true; and what is prior in time is stronger in law.
Quod vanum et inutile est, lex non requirit - The law does not require what is vain and useless.
Quoties in verbis nulla est ambiguitas, ibi nulla expositio contra verba expressa fienda est - When there is no ambiguity in words, then no exposition contrary to the expressed words is to be made.

R

Ratio est legis anima, mutata legis ratione mutatur et lex - Reason is the soul of the law; when the reason of the law changes the law also is changed.
Re - In the matter of.
Recognition is the greatest motivator - Agnitio est maioribus motivator
Reprobata pecunia leberat solventem - Money refused releases the debtor.
Res - Matter, affair, thing, circumstance.
Res gestae - Things done.
Res integra - A matter untouched (by decision).
Res inter alios acta alteri nocere non debet - Things done between strangers ought not to affect a third person, who is a stranger to the transaction.
Res judicata accipitur pro veritate - A thing adjudged is accepted for the truth.
Res nulis - Nobody s property.
Respondeat superior - Let the principal answer.
Rex est major singulis, minor universis - The King is greater than individuals, less than all the people.
Rex non debet judicare sed secundum legem - The King ought not to judge but according to the law.
Rex non potest peccare - The King can do no wrong.
Rex nunquma moritur - The King never dies.
Rex quod injustum est facere non potest - The King cannot do what is unjust.

S

Salus populi est suprema lex - The safety of the people is the supreme law.
Sciens - Knowingly.
Scienter - Knowingly.
Scire facias - That you cause to know.
Scribere est agere - To write is to act.
Se defendendo - In self defence.
Secus - The legal position is different, it is otherwise.
Semper praesumitur pro legitimatione puerorum - Everything is presumed in favor of the legitimacy of children.
Semper pro matriomonio praesumitur - It is always presumed in favor of marriage.
Sententia interlocutoria revocari potest, definitiva non potest - An interlocutory order can be revoked, a final order cannot be.
Servitia personalia sequuntur personam - Personal services follow the person.
Sic utere tuo ut alienum non laedas - So use your own as not to injure another s property.
Simplex commendatio non obligat - A simple recommendation does not bind.
Stare decisis - To stand by decisions (precedents).
Stet - Do not delete, let it stand.
Sub modo - Within limits.
Sub nomine - Under the name of.
Sub silentio - In silence.
Sublata causa, tollitur effectus - The cause being removed, the effect ceases.
Sublato fundamento, cadit opus - The foundation being removed, the structure falls.
Subsequens matrimonium tollit peccatum praecedens - A subsequent marriage removes the preceding wrong.
Suggestio falsi - The suggestion of something which is untrue.
Sui generis - Unique.
Summa ratio est quae pro religione facit - The highest reason is that which makes for religion, i.e. religion dictates.
Suppressio veri - The suppression of the truth.
Suppressio veri expressio falsi - A suppression of truth is equivalent to an expression of falsehood.

T

Talis qualis - Such as it is.
Terra firma - Solid ground.
Testamenta latissimam interpretationem habere debent - Testaments ought to have the broadest interpretation.
Traditio loqui chartam facit - Delivery makes a deed speak.
Transit terra cum onere - The land passes with its burden

U

Ubi eadem ratio ibi idem jus, et de similibus idem est judicium - When there is the same reason, then the law is the same, and the same judgment should be rendered as to similar things.
Ubi jus ibi remedium est - Where there is a right there is a remedy.
Ubi non est principalis, non potest esse accessorius - Where there is no principal, there can be no accessory.
Ubi nullum matrimonium, ibi nulla dos es - Where there is no marriage, there is no dower.
Ultima voluntas testatoris est perimplenda secundum veram intentionem suam - The last will of a testator is to be fulfilled according to his true intentio.
Ut poena ad paucos, metus ad omnes, perveniat - That punishment may come to a few, the fear of it should affect all.
Utile per inutile non vitiatur - What is useful is not vitiated by the useless.

V

Verba chartarum fortius accipiuntur contra preferentem - The words of deeds are accepted more strongly against the person offering them.
Verba debent intelligi cum effectu - Words ought to be understood with effect.
Verba intentioni, non e contra, debent inservire - Words ought to serve the intention, not the reverse.
Verbatim - Word by word, exactly.
Vi et armis - With the force and arms.
Via antiqua via est tuta - The old way is the safe way.
Vice versa - The other way around.
Vide - See.
Vigilantibus non dormientibus jura subveniunt - The laws serve the vigilant, not those who sleep.
Vir et uxor consentur in lege una persona - A husband and wife are regarded in law as one person.
Visitationem commendamus - We recommend a visitation.
Volens - Willing.
Volenti non fit injuria - An injury is not done to one consenting to it.
Voluntas in delictis non exitus spectatur - In offences the intent and not the result is looked at.
Voluntas reputatur pro facto - The will is taken for the deed.