For Year of Assessment (YA) 2011, companies will receive:

1. A Corporate Income Tax (CIT) Rebate; or
2. A SME Cash Grant,

whichever is the higher amount.

## Corporate Income Tax (CIT) Rebate ##

A 20% CIT rebate, subject to a cap of $10,000, will be allowed to each company for YA 2011. The CIT rebate will be computed on the tax payable amount after deducting tax set-offs (e.g. double tax relief and unilateral tax credit).

## One-Off SME Cash Grant ##

Recognising that many small companies are not taxable and would not be able to benefit from the CIT rebate, a one-off SME cash grant of 5% on total revenue for YA 2011, subject to a cap of $5,000 will be separately given to them.
To be eligible for the SME cash grant, the company must have made CPF contribution for at least one employee during the basis period of YA 2011. If no CPF contribution is made, the company will only be eligible for the CIT rebate;
Companies will receive automatically the higher of CIT rebate amount or the SME cash grant amount. CIT rebate will be given if both amounts are the same.

## Payment of CIT Rebate and SME Cash Grant ##

Companies do not need to apply for the CIT rebate or SME cash grant. The Singapore Tax Authority (IRAS) will compute the amount of the CIT rebate or the SME cash grant which a company will receive when companies file their income tax return (i.e. Form C).

IRAS will start disbursing the SME cash grant from Sept 2011 to companies. Companies can expect to receive the SME cash grant within six months from the submission of the Form C.

Learn more about the Singapore SME Cash Grant and Corporate Income Tax Rebate at

## Help and Advice ##

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Fax : (65) 6725 8438
Email :
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Our world has improved a great deal because of people who work in the community. While crime, abuse, divorce, and unemployment continue to be a constant blithe on our neighborhoods, we need dedicated individuals that are willing to step up and take the challenge. Someone who understands the needs of the community and is willing to do something about it.

If you are concerned about the state of your community and want to enter a career that can make a difference, the social work profession may be for you. This career field allows you to grow and evolve into many different areas. You will need to strong enough to face all of the challenges this career requires. You will have to be a people person because you will have to make connections with families, children, patients, or even lawbreakers and drug abusers. People in this field make a long lasting impact on others and strive to improve their lives. You can work not only in an office, but you can also be used in court, in hospitals, juvenile facilities and schools. The options are limitless and you can evolve into different areas of the field as well.

The need and demand for workers in this field have increased and the average salary can range from 27 to 41 thousand dollars annually. This range is dependant on what area you decide to focus on and what type of degree you have. You will need to decide whether you want to just have a bachelors degree, you can obtain an entry level position and work toward becoming a case worker.

With a masters, you can enter clinic and higher administration jobs, and a PhD could land you a position teaching or researching at many universities. You can find programs in most colleges across the country. Some even offer certificates that can allow you to enter this field on some level. The social work profession is one that is unlike any other. You can get a personal feel for society and how it works. You not only have the opportunity to make a great living, but also to help others. It can be a demanding profession but very fulfilling as well.

Billed amongst a number of insurance policies now available as one of the sure fire policies that can prove to be more beneficial towards protecting your finances, income protection insurance is without a doubt a very precise and dedicated cover plan. Available to suit an array of personal needs and requirements, income protection cover is invaluable as a policy to aid you if you develop an illness or suffer an accident that leaves you unable to earn an income.

What you get is a regular income paid to you that will allow for you to meet most of you r monthly outgoings including such necessities as your rent or mortgage payments, fuel and utility bills and any loans you may have. Obviously you do need to be honest when arranging your cover from the start as discrepancies may deflect you from making a successful claim or give you an insufficient amount if you are not properly covered. Income protection really is a beneficial and much rewarded type of cover that can ensure that you remain financially covered if anything untoward was to happen to your income.

There are many plans that offer protection from injury, illness and in many cases redundancy; although every insurance provider will offer different stipulations depending on the level of cover you wish to take out. If you are choosing a good provider such as Income Protection Insurance, their company name being the exact service they offer, you can discover a comprehensive array of fully customisable cover plans to suit every type of need and they work to deliver the best for of protection available for your income. More than just an insurance company, if choosing their services, you receive a high level of care, providing you with the peace of mind and the assurance that in the event your income is threatened, you can receive the help you need.

When you need to find an affordable and thorough insurance plan to protect you against the horror that comes with losing an income, remember that income protection insurance is a specialist insurance policy and therefore can be far more tailored to suit individual needs and requirements when you need help the most. After the short acceptance period of around a month, successful claims are then paid directly to the insured person, allowing them to use the money to their best advantage, whatever that person may wish for.

More and more people are looking into starting careers from home these days and for reasons that involve a lot more than JUST money.

Boy you say “start a business at home” at a cocktail party these days and the entire party puts their ears up (a la the old E. F. Hutton ads…)

But for many hopefuls, there are children involved.

The post baby boomers (or Generation Y of which I am one) have just had our kids and now they need to be, er, raised. So having both parents working in the city or at the mill or at the office wherever is not the optimal choice for anyone.

In fact, this year, more DADS than ever before will try and start their careers from home. More consultants are beginning their practices having been lured away by the promise of working from home and avoiding all that traffic and waiting for all those trains and buses and cabs. It’s exhausting working out of the home.

The rush to get online and make a great living from the internet could not be more in vogue. It seems everyone out there wants a “www” all their own!

But it’s at that exact point that so many of the same mistakes with time and money are made. While striking off into the web world, many small web owners just keep buying the ridiculous ebooks from the “gurus” who’ve been selling the same ones since 2002!

Honesty is lacking on the net. Big time.

And we aim to restore a bit of it by becoming the ad agency for the smaller web owner who wants to do one thing and one thing only…MAKE MONEY ON THE WEB!

Tab was started by two partners who believe in the value of content.

If content is king then Tab is the content delivery boys!

We all know that start careers from home is a scary task…if left to our own limited devices and talents. The goal then is to jump in knowing that a great marketing partner will get you to where you need to be far faster than you could alone.

Starting a career from home is also wonderful with benefits you simply will not believe.

Be like Nike and just do it!

The Armadillo battle staff is a two-handed Magic staff that requires 77 Magic and 40 Assault to wield. It is created by attaching an orb of armadillo to a regular battle staff, which requires 77 Crafting and grants 150 Crafting experience. In addition to providing the second-best hit bonus of all staves, behind only the chaotic staff, the Armadillo battle staff acts as a staff of air, in that it provides limitless air runes when wielded. This enables players to cast air spells, such as Air Surge and Divine Storm, at no cost, as well as reducing the cost of all other standard elemental spells and Gale spells. This potentially makes the Armadillo battle staff a superior choice for common combat activities such as Slayer training. The staff is also very effective in PvP combat. Since it is non-degrading and provides limitless air runes, it allows powerful and free casts that pose a significant threat, even to rangers.

Wielding the staff also provides a destroy boost to auto-attacks with the Storm of Armadillo spell. The staff had been sliding in cost, until Jagged changed some monsters following the Evolution of Combat. Glaciers suddenly became much more difficult to kill, and the cost of this staff shot upward. Jagged subsequently backtracked a bit, but the cost has continued to climb.

As a weapon of the god Armadillo, the Staff of Armadillo was of the most powerful artifacts to ever exist in the world of Gielinor. It was instrumental in the overthrow of Zeros by the then-Mahjarrat Zamora, as well as his successive ascension to godhood. A whole organization, the Guardians of Armadillo, was formed in order to guard the staff in its resting place, the Temple of Kiev. However, it was finally stolen by the Mahjarrat Lucien, who wielded it in order to advance his goals of conquering the world and, much as Zamora had completed, attaining godhood.

I am a runescape player who started to play the game since 2004! I love RS gold very much! And in past 5 years, I have tried several types of class and race for buy RS Gold in the game!

For Kerala, which is a similar country to Philippines, Vietnam, Laos, Cambodia, Indonesia, Brunei, Malaysia, Singapore etc, there are opportunities of benefiting from this ASEAN FTA. More than FTA, the Kerala Government is to be dreaded.

What Keralites should do is to face the challenges thrown by ASEAN FTA. The business equation of Globalisation is – Compete or Die -. So we should compete with the ASEAN countries in products and services and use the opportunities for our benefit.

There is fear in the Keralite mind about the challenges posed by ASEAN countries. Even though the Center says that the pact will work out to the advantage of India ultimately, Keralites feel that Kerala is not yet ready to face up to the challenge.

This fear is bound to be there till Jupiter, the financial planet, leave for Aquarius on Dec 19. Suddenly the 3.5 million workers in the coconut sector and one million fish labourers find themselves threatened.

The Center maintains that what Kerala fears are mere micro losses. India will get access to ASEAN countries’ markets and bilateral trade, flourishing now at $ 34 b, will rise to more than $100 b.

We cannot protect a nation in these days of Globalisation. We have to compete or die.

What is a Free Trade Agreement ? It is a trade sans tax. 56 million is the population of ASEAN. India’s population stand at 1.17 billion. Who are the ASEAN countries ?

Thailand Indonesia Vietnam Singapore Philippines Burma Malaysia Laos Cambodia Brunei

It was in Oct 2003 the framework of the ASEAN pact was formulated. Bilateral trade rose to $6.93 b in 2000-2001 and in 2008, it stood at $34 b ! Experts point out that bilateral trade will be tenfold in the future !

Article by G Kumar, astrologer, writer & programmer of www.cricketastro.com. He has 25 years psychic research experience in the esoteric arts. He gives free tips at www.eastrovedica.net and free financial investment advice can be got at www.stockmarketastrology.com

An independent contractor contract is important to distinguish contractors from regular employees.

Misclassifying an employee as an independent contractor makes the employer liable for employment tax, interest and penalties.

Although both are working under one employer, there are important differences between the two.

For one thing, an independent contractor is considered as a separate company that is hired to provide certain services.

An employee on the other hand is considered a part of and under the supervision of the company. Employers need to withhold income taxes and pay for Social Security taxes and unemployment benefits.

The debate over hiring an independent contractor or an employee has its own merits but overall would depend upon the need of the employer.

Here are some of the advantages and disadvantages of the two.

Advantages of hiring an Independent Contractor

No Health Benefits Since independent contractors are generally considered as their own company, the employer is not required to provide the same health benefits that they provide their own employees.

Reduced Overhead Hiring independent contractors entails less cost in terms of payroll, benefits, etc.

Work on Demand It gives employers some form of flexibility by being able to take on new work demands as they come. Contractors are also usually highly specialized in the specific work the employer needs.

Disadvantages of hiring an Independent Contractor

Lack of Commitment An independent contractor may be working on several projects at one given time so their time does not exclusively belong to the employer.

Lack of Control Employers usually do not have any control over the process of how the contractor performs his job. The employers authority only extends upon the result.

No fixed rates An independent contractors rate may vary from project to project depending on the market and the scope of the project.

Advantages of Hiring an Employee

Loyalty Employees are generally more loyal to the company than contractors. The sense of belonging to the same organization can result to better productivity.

Flexible roles Employees, especially in small organizations, usually perform multiple functions compared to the specialized work of contractors.

Consistent workflow With continuous operation, coordinating project requirements are much easier than coordinating different contractors for one project.

Disadvantages of Hiring an Employee

Extra Overhead Costs Compared to independent contractors, employers must consider a higher overhead cost when hiring employees. Aside from the payroll and employee benefits; you will also have to consider moving to a bigger office and purchasing equipment.

More Responsibilities Hiring employees entails supervision and management compared to hiring an independent contractor. Aside from that, the company would also have to make the payroll that includes corresponding deductions like social security taxes.

Risk of Lawsuits The risk of being sued for employment discrimination is greater when hiring an employee. Under the law, employers are required to provide employees with a workplace that is free from discrimination and harassment.

Is it easy to learn how to manifest a job and money? The most successful people in the world have proven that it can be done, and it’s not that hard.

If you are new to manifestation and the law of attraction, then you must be wondering how is it possible to manifest anything into your life.

It all starts with belief that you can. You see everything is made out of energy. You, me, money, jobs, they are all a form of energy that will always be there in one form or another.

Manifestation is using thought, and a few simple exercises to bring about that energy in a form that you desire.

Follow these 3 easy steps to create abundance in your life.

Step 1
Focus on what it is you want. I know it sounds simple, but it may be more painful for some than others. If you say to yourself the words money and job, and you get shivers from it, then you have negative feelings about those things.

If you are thinking about those things in a negative light, then you wont attract any of them or you will only attract the bad parts. The key is to focus on the happiness they will bring. What will money and a new job bring you. How great will it feel to have more money and a great job in your life.

Step 2
You must alight yourself with what you desire. In this article, money and a job is the focus, so you must imagine already having these things. Imagine them being exactly they way you would want them.

Ask yourself what kind of job you want, how much money do you want. Make the answers exact. Take time each day to think about money and a great new job in a happy setting. Make it real for yourself.

Step 3
Receive what attraction brings you. If you are following the above two steps, then you are manifesting the things you desire. When that manifestation happens, you must receive it.

How will you know if what is appearing in front of you is what you should be receiving? Simple, it will make you feel good and you will feel aligned with it. It will feel like it is moving you closer and closer to what you have put out into the universe.

A Final Thought
To sum up, you need to ask for what it is you desire, align with thoughts of you having already achieved it, and be willing to receive them.

Using these 3 steps you will manifest money and a job with ease, as well as anything else you desire.

Many times a lot of people, old and young are unsure of the best decisions to make that will ensure they progress career wise. Making the choice of a career to go for might as well be a big stressor to a lot of young people. Career counseling refers to the guidance given to a person to enable him make decisions on such things as subjects to study or the best schools and colleges that will help him achieve desired goals in life. The overall aim by those who seek this kind of counseling is usually to be ripe for employment in a sector related to his choice of career.

The person who gives career counseling is called a career coach. A career coach will guide a person make the best career choice based on his personality, talents and interests. This should not be taken to mean only those youngsters who are having a hard time choosing a course in life, career coaches also help mature adults in dilemmas like changing vocations. Therefore a career coach needs some training in psychology as with this, they are best poised to learn a persons attributes.

Career counseling involves some kind of assessment done on a person to realise their areas of strengths and weaknesses and how these will impact upon a given career choice. A cognitive ability test is one such test and will offer insights on the best subjects a student can excel in.

One challenge facing career counseling is the trend by a lot of people to value more the advice of others in the profession they are in or for youngsters, desire. The advice given by a career coach will most likely be disregarded for the feelings of a close or respected relative. However, these people may not be adept at linking aspects of personality with an intended career path. Most of the time also, youngsters will complain that they do not have access to a career coach. Thus, the likelihood is that they may seek the services of a career coach later on in life when a path taken with little information does not satisfy them anymore. While career counseling might actually help such a person, the interferences and changes he may have to adapt would have been avoided.

Career counseling is meant to ensure one chooses a path that will not only serve him in terms of income but will give as well good emotional satisfaction. Career coach does this guidance as they are well knowledgeable in the disciplines of human behaviour assessment.

Small businesses in North Carolina are struggling with account receivables slipping further past due as the months pass. Just as many small business owners in the United States, North Carolina owners are reluctant grant products or professional services on credit. Things have tightened as the unemployment rate is more than 9% and future economic predictions don’t seem so bright.

The time has come to look at the customers you have and discover how to get the most value from them as you possibly can. How will you make this happen? How’s it possible to find value in the customer who is delinquent? This is the common question by several North Carolina small businesses that are watching customers fall past due every day. First, don’t get frustrated. You’re not alone in this problem and do not take it personal. The truth is, your opponent across town in Winston Salem, Greensboro, or Charlotte is dealing with exactly the same troubles that you are.

Have a proactive stance on your delinquent accounts. Don’t sit back and wait months before you decide to do something. Get the telephone and attempt to call the overdue customer and secure a payment. If you can’t reach them by phone, try sending a debt collection letter. If you have reached them, but can’t secure a payment simply because they simply don’t want to pay or react to your request for payment then you should consider hiring a North Carolina agency.
Working with a collection agency is one thing that a lot of North Carolina business owners do not want to do. In all honesty, most business owners don’t think about a plan if a customer falls past due and they don’t feel comfortable with requesting payment when they do. Remember, your competitor in the next town over is probably having these same doubts and fears about contacting the past due customer. You can decide to write it off as a loss like your competition will, or perhaps you can make a plan that will enable you not only collect the debt, and also keep the customer.

And finally, realize that collection agencies in North Carolina are local. They understand what is happening on in the local economy. They are able to relate to the customer through similar experiences. If a debtor hears a voice that sounds like a neighbor, they will be at ease rather than hearing a voice that sounds like it is from a third world country. Getting a local agency is going to produce results that are worth while. This may be the difference between closing up the doors in your own North Carolina business and striving to new levels of success.