Английский язык
Перевести текст. Адекватный перевод, а не из переводчика. The Civil Service is concerned with the conduct of the whole range of government activities as they affect the community ranging from policy formulation to executing the day-to-day duties that public administration demands. Civil Servants are servants of the Crown. They are responsible to the minister in whose department they work for the execution of the minister’s policies. Ministers alone are answerable to Parliament for their policies and the actions of their staff. Each department is responsible for its own security, advised as necessary by the Security Service. The Security Commission, if requested to do so by the Prime Minister after the consultation with the Leader of Opposition, may investigate any report on breaches of security in the public service and advise on changes in security procedure. A change of minister for what ewer reason. Does not involve a change of staff. Ministers sometimes appoint special policy advisers from outside the Civil Service; the advisers are paid from public funds, but their appointments come to an end when the Governments term of office finished. At the top levels of the Civil Service there is an open and unified structure, comprising three grades – permanent secretary, deputy secretary and undersecretary. With very few exceptions, staff at this level share the same pay and grading system whatever their background and duties. At other levels the structure is based on a system of categories and occupational groups, which are the basic groupings of staff for the purposes of pay, recruitment and personnel management. These include the General Category (covering the Administration, Economist, Statistician, Information Officer and Librarian groups), the Science Category, the Professional and Technology Category (including architects, surveyors, electrical and mechanical engineers, graphics officers and marine services staff), and the Training, Legal, Police, Secretarial, Data Processing, Research Officer, Social Security, Security and Museum Categories. These 12 categories account for some 75 percent of non-industrial staff. The structure of the Home Civil Service is designed to allow for a flexible deployment of staff so that talent can be used to the best advantage, with higher post open to people of outstanding ability, whatever their specialist background or original method of entry into the Service. Although work requiring specialist skill is always done by appropriately qualified individuals, personnel management policies are designed to ensure that people with the necessary qualities gain suitable wide experience to fit them for higher posts. The Diplomatic Service, a separate service, provides the staff for the Foreign and Commonwealth Office and at United Kingdom diplomatic missions and consular posts abroad. Its functions include advising on policy, negotiating with overseas governments and conducting business in international organizations; promoting British exports and trade generally, administering aid, presenting ideas, policies and objectives to the people of overseas countries; and protecting British interests abroad. The Service has its own grade structure, linked for salary purposes with that of the Home Civil Service, and conditions of work are in many ways comparable while taking into account the special demands of the Service and the armed forces and individuals from the private sector, may serve in the Foreign and Commonwealth Office and at overseas posts on loan or attachment. The day-to-day running of the government and the implementation of his policy continue in the hands of the same people that were there with the previous government – the top rank of the Civil Service. Governments come and go, but the Civil Service remains. Civil servants are expected to serve loyally the Government of the day, regardless of its political composition. To maintain their reputation for political impartiality some restrictions are placed on their freedom to participate in political activities.
1. Types of tax From a domestic perspective, taxation on donation and inheritance is regulated at state and municipal levels. Rates might vary depending on the location where the transaction is concluded. As a general rule, the (law of the place) principle should regulate transactions involving real states’ rights, but Brazilian courts should keep exclusive jurisdiction to conduct the estate proceedings and to distribute the deceased’s assets located in Brazil. The Brazilian system does not discriminate against national and foreign property owners who are members of different religions or nationalities or any foreigners who do not reside in Brazil. 1.1 Inheritance tax State tax on causa mortis wealth transfer and donation (ITCMD) Heritage rights should be exempted from income taxation in the country of residence. However, state tax on causa mortis wealth transfer (ITCMD) should be enforceable to surviving family members residing in Brazil or to the donee. The ITCMD is a state tax on transfers of goods on death-related inventories or donations (in case of living individuals), which is payable on movable and immovable property (e.g., real estate or cash lump sums). Nevertheless, it is important to note that the maximum applicable rate is capped at 8%. Tax assessment The procedures, deadlines and rates vary between the Brazilian states and cities. For a general overview, we have listed below information about São Paulo and Rio de Janeiro. In São Paulo, ITCMD should levy: • Causa mortis transfers: Tax should be paid within 30 days after the decision that ratifies the calculation or after the order that determines its payment, since this term does not exceed 180 days from the start of the succession process • Gift transfers: Tax should be collected before the conclusion of the act or contract. In the case of sharing or division of common property, when due, the tax is paid within 15 days of decision res judicata or prior to the issuance of the notary registration. • Transfers made in accordance to judicial order, due to court decision or outside the state: tax should be paid within 30 days from the term signature date, the decision res judicata or the conclusion of the act or contract. In Rio de Janeiro, ITCMD should levy: • Causa mortis transfers: Tax should be paid within 60 days after the decision that ratifies the calculation. • Temporary succession: 6 months after the sentence has been handed down to determine their openness. • In the donation of property or rights relating to it, if its donation instrument is drawn up in another state, the ITCMD must be paid before the presentation to the public registry jurisdiction within the territory of Rio de Janeiro. Determination of the tax basis The tax legislation of the 27 federal states (including the Federal District) contains specific provisions on the valuation of assets transferred as well as on tax rates to apply. Reference needs to be made to the local cantonal rules in any particular case. 1.2 Gift tax Please refer to the inheritance tax topic.
