E-Stamping - New Stamp Duty System Introduced by Revenue Commissioners

E-Stamping

E-Stamping is a new stamping system which has been introduced by the Revenue Commissioners to replace the existing stamping system. The aim of the new e-Stamping system is to provide a more cost effective and efficient stamping system. The new system will apply to all instruments which require stamping and where stamp duty is payable. There are two ways to use the new system. Firstly you can log on to Revenue Online System-ROS (if you are already registered, alternatively you can register as a new user) and file an instrument and pay stamp duty as applicable, using the e-Stamping Return. If you do not wish to use ROS, then you can file a paper stamp return by post or by hand with the Revenue Commissioners.

E-Stamping Return

To avail of using the E-Stamping Return, you must log onto ROS. If you are not already registered for ROS, you can do so by following the ROS Registration process on ros.ie. Once registered and logged on, you can select stamp duty from the list of taxes. The systems will guide you through the various fields using drop down menus, which means that you will only need to complete the sections which apply to your particular case. Once all the information is completed correctly, the E-Stamping system will calculate the stamp duty which may be payable. If accepted, you may proceed, file the return and pay the appropriate stamp duty. You may save your workings offline however, if you are not ready to file yet. Also, you may file the return but choose not to pay by Direct Debit, you may send in the duty payable by cheque or electronic transfer. Once payment is received by the Revenue Commissioners and they are satisfied with their review, they will issue a Stamping Certificate. This Certificate replaces the holograph strip which previously was affixed to the instrument once stamp duty had been paid. Under the new system if you pay the stamp duty by Direct Debit, you will receive the Stamp Certificate in your ROS inbox and this should be printed off and affixed to the instrument. If you choose to pay by EFT or cheque, the certificate will be posted out to you. If an adjudication is required, it may take longer than normal for the certificate will be issued.

The main advantages of the E-Stamping Return are as follows:

• The new system applies to all stamp duty cases (E.g sale of new or second hand house, company reconstructions, transactions between related parties, instruments where consideration is uncertainable)
• You can save and amend your work offline before filing
• Help Text available online
• Constant availability of online system
• Variety of payment options
• Can view previous filings and workings
• Amendments can be made returns which have been filed
• Validation checks available

The Paper Return

For those who choose not to use the e-Stamping System on ROS a Stamp Duty Paper Return must be completed and sent to the Revenue. The stamp Certificate will be issued to the filer once the case has been processed and stamp duty has been received. There are a number of different Stamp Duty Return forms which apply to different stamp duty cases. These forms are as follows:

• SDR1-Single property on a single conveyance, transfer & long term lease
• SDR1-Exchanges and transfer of two (or more) properties in a single conveyance
• SDR2-Conveyances and transfers for stocks and marketable securities
• SDR3-Other stampable instruments
• SDCF-Clawback cases

The main disadvantage of the paper return is that the filer has to navigate his way through the entire form and if any section which is relevant has been completed incorrectly or is incomplete, the form will be rejected by Revenue and sent back by to you post, thereby delaying the process. Online, you will be prompted immediately if there is a problem and corrections can be made there and then.

The Stamp Certificate

This certificate is in A4 paper format which will be sent by through ROS or by post when a return has been stamped and stamp duty has been completed. The Certificate should be affixed to the instrument to which it relates to. In a case where an adjudication is required under Section 20SDCA, 1999, the Revenue may request supporting documentation and the instrument itself before issuing the certificate. The Certificate will contain details which will only relate to the instrument it relates to. It will also contain a certificate number and document ID Number which will be required if the certificate needs to be verified or replaced at any time.

Exempt Instruments

Instruments which are not subject to stamping are as follows:

• An Instrument which creates joint tenancy between spouses in the family home
• Instruments to which Section 106B of the SDCA 1999 applies
• A lease of a dwelling house for any indefinite term or a term not exceeding 35 years which is exempt from Stamp Duty
• Any instrument which is exempt from stamp duty, other than:

1. An instrument to be adjudicated under Section 20 SDCA 1999
2. An instrument operating as a conveyance or transfer, on sale or by way of gift, of land or interest on land
3. A Lease of land for a term exceeding 30 years
4. An Assignment of a lease of land where the unexpired term of the lease exceeds 30 years.

Interest & Penalties

For adjudication cases, the return must be filed within 30 days of the date the instrument was first executed. Payment of stamp duty must then be paid within 14 days of the Revenue's assessment being issued. In any other cases where adjudication is not required, the stamp return must be filed and stamp duty paid within 44 days of the date the instrument was first executed. If stamp duty is underpaid penalties and interest will apply to the instrument until the date the full amount due has been paid.

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Tag : stamps,e-stamping,photo stamps,postage stamps

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Using Rubber Stampede Or Magenta? Regardless, Here's Ways to Store All Your Rubber Stamping Supplies

All you need to make your own personalized greeting card or scrapbook page is a rubber stamp and a few rubber stamping supplies. Sure you can personalize with your computer but is that really personal? Not for me. I love to make everything hand-made. It is the personal touch that I really like.

Some basic rubber stamping supplies that you will need are of course a rubber stamp, ink pad and some paper. But with all the really cool rubber stamping supplies on the market today, who can just use those three things? Not me.

Your possibilities are endless when it comes to rubber stamping supplies. They can be anything from an embellishment that you add to your card or scrapbook page, to the place where your embellishments are stored and organized. I keep all of my rubber stamping supplies in labeled containers. Since I am not that good in remembering which manufacturer of stamps make my favorite stamps like the Magenta stamp, Rubber Stampede, Hero Arts, Outline Rubber Stamp, Stampendous and the list can go on an on, (because they are all my favorites), I organize them by theme or by holiday.

When I just listed some of the stamp manufacturers, I just remembered that I bought the cutest self cling Magenta stamp of two cats when I was at the stamp convention. It reminded me of my two cats when they sit in our window looking like book ends. Another Magenta stamp that I have is a wood block stamp with the image of a kitten in a field of flowers. Wow, I almost forgot about that stamp. I want to make some note cards with that one.

Besides a Magenta stamp, Magenta also makes really cute Metallic, self adhesive embellishments that are really great for scrapbook pages, cards and even picture frames. My favorite is a package that they have with four of my favorite words. Create, Imagine, Believe and Dream. I also have a really good video from Magenta "The Art of Stamping Magenta Style" that shows you how to use your Magenta stamp to its fullest.

Another great summer time stamp is from Rubber Stampede. It is a fun border stamp of cocktails. You can use this stamp for a border or you can make an invitation for a cocktail party. Rubber Stampede has fun stamps. I also was on a "kick" of all oriental themed stamps, and Rubber Stampede really had some great looking stamps that I used a lot. I can go on and on about how great Magenta and Rubber Stampede stamps are and for that matter each manufacturer of rubber stamps. Maybe I will one day but not today.

I also keep some of my rubber stamping supplies in a spice rack. That's right a spice rack, I think of it as spicing up my crafts. This is a great place for brads, eyelets, buttons, rhinestones and anything else that will fit in these small jars.

Rubber stamping supplies can also be housed in recycled containers. Since I use a lot of embossing powder one great container that I use is a plastic grated cheese container. It has the holes on one side to shake out slowly and the other side is one big opening that I use to put back the un-used powder back into the container with my funnel dish.

If you have some decorative metal tins, that is also a great place for rubber stamping supplies. I have this really cure tin that stores my mini spot ink pads.

I remember shopping in a kitchen gadget store. They had silver tins for recipes and I guess cooking supplies. Well of course I bought them and now they are the new home for all of my brads that I have accumulated over the years along with some of metal picture corners that I have from Making Memories to pewter charms and Metallic embellishments from Magenta.

Another great place to store your rubber stamping supplies is photo boxes. They are inexpensive and a great size to hold small paper packs, envelopes, packages of dimensional adhesives and even for cards that you have made for safe keeping.

For some of those big bulky foam stamps that you might have, a great place to store those and other odd shaped rubber stamping supplies are in a plastic clear shoe box.

The most important thing that I can say is LABEL all your rubber stamping supplies. There is nothing worse than being in the middle of a project and wanting something to add to your piece of art and not knowing where to find it.

Tag : stamps,postage stamps,rubber stamps,photo stamps

Article Source: http://EzineArticles.com/?expert=Joan_Koeppel

Three Steps to Perfect Stamping

Stamping sounds so easy, doesn't it? You buy a stamp, put some ink on it, and rap it on the paper, right? Wrong!

You may find your images smudge, twist or look a bit blobby with this method of stamping. That's not usually what a stamper wants. Well, I am going to tell you about the little secrets for creating stamped images that you may not have seen before. But let's start a couple of steps before you start stamping. Let's look at the quality of the stamp and the type of ink you are going to buy.

Before you buy your stamp, it is important to examine the rubber or acrylic and decide if the image is carefully chiselled out. A good stamp will be made of a firmer, high quality rubber or acrylic and the image will be finely and deeply cut. If you buy a stamp that is softer and less well defined, that is the type of image you will get from it, regardless of your technique.

Now consider the ink you want to use. There are actually five basic types of inks and each one gives you a different effect. There are dye based, pigment based, permanent, fabric and embossing inks. Which one will produce the result you want? Here's some ideas about how to choose between them:

Dye Based inks are water based so they react to water or paint or other moisture by smudging. What they do is stain the paper, so if you want to colour your stamped images somehow, don't choose dye-based inks. If you want a quick drying ink or crisp images that you don't want to colour or alter in any way, choose dye based inks. You will also get a softer colour with dye based inks. You can usually clean this type of ink off your stamps with water, but be careful not to saturate and therefore warp any stamps mounted on wooden blocks.

Pigment inks are also water based but they are made differently to dye based inks. They have little particles of colour in them so they are brighter than dye inks and are less likely to smudge. They are best used on matte paper. When you use them on glossy cardstock, they will smudge if touched. They also take longer to dry so you can put embossing powder on them and heat set that.

Permanent ink is just that - a quick setting, water resistant ink. You can stamp on many surfaces with it - glossy cardstock, glass, acetate, even wood or paint. Once in place and dry the image is there to stay. This type of ink will also stain your stamp unless you use the specially made permanent ink cleaner solution that usually can be found on the shelf at the store next to the permanent inks.

Fabric ink is made for stamping on fabric and you will probably need to 'set' it by ironing over it once you have stamped your image. You can use fabric ink on other surfaces too (such as on chipboard). It is a semi-permanent ink so use a stamp cleaner with it to avoid staining your stamps.

Embossing inks are stickier and take longer to dry so they are perfect for catching and holding on to embossing powders. Just be careful not to touch an embossed image till it has been heat set or it will smudge. If you stamp on coloured cardstock with clear embossing ink, your image will be two tones darker than the colour of the cardstock. You'll need a stamp cleaner for this type of ink, too.

OK. Once you have chosen your ink, you are ready to start stamping. The three secrets for crisp, clear images are:

1. Place your stamp face-down on your ink pad, and tap it on the pad. Avoid pushing the stamp into the ink pad as you will wind up with too much ink on the stamp and this in turn will make your images smudged or imperfect. Now turn the stamp over and check to see if all areas of the image have been evenly inked up. If not, turn the stamp face down again and tap it on the ink pad till it is properly inked up.
2. Turn your stamp over again and hold it firmly in your two hands by the edges. Lower it onto your paper as straight as you can. Press the stamp in the middle with a finger, then press around the edges of the image to be sure all of the image has had contact with the paper. Be careful not to press so hard that you tilt or buckle the stamp.
3. Next, carefully and smoothly lift the stamp straight up from the paper, avoiding tilting or twisting the stamp.

You should have a clean, crisp, complete image!

More stamping tips:

If you have a very large stamp, turn it face up on your table. Tap the ink onto the stamp, checking to be sure it is all properly inked up. You may find you get a better result if you place your paper on the stamp and carefully smooth it over with your hand before lifting the paper straight up and off the stamp. This way you avoid any 'missed' spots caused by imperfections in the surface of a large stamp.

Do try to clean your stamps before the ink dries on them. Using a stamp cleaner will condition the rubber and maintain the quality of the images.

Now you now the three steps to perfect stamping.Perfection can be achieved if you practice these steps. It could take some practice before you consistently get perfect results, but the time you may spend doing that is worth it!

Tag : stamps,rubber stamps,photo stamps,oid stamps

Article Source: http://EzineArticles.com/?expert=Susan_Luke

Cling Mounted Stamps - The Good, the Bad, and the Choices

Rubber stamps have been around for generations without much innovation or alteration in their design. Until now that is. The world of rubber stamping has finally been updated with a 21st century spin, the cling mount stamp. Cling mount stamps are used in the same manner as traditional rubber stamps except they do not come permanently pre-mounted on a wooden block. Cling mount stamps have two sides; one side has the raised image that holds the ink for stamping and the other side is coated with a repositionable cling surface which holds or mounts to a piece of acrylic which replaces the wooded block.

Cling mount stamps have a lot of benefits over traditional wood mounted rubber stamps. One of the best bonuses is the lower cost of cling mounted stamps with stamp sets selling for a reduced price compared to traditional stamps with more stamps in the set too! They are more compact for storage often being packaged in a thin plastic bag or DVD case which makes owning and organizing multiple stamp sets a breeze; unlike the days of trying to find suitable storage for bulky and various sized wooden blocks. With the cling mount stamps positioning the stamps exactly where you want them is a dream because you can see the stamp through the clear acrylic block so there is no more guess work about the exact position of the image under a wooden block; I know most of you have experienced a stamp that was not mounted quite right so the stamped image was slightly off where you wanted it to be. The cling mount stamps clean up the same way as your traditional stamps so you can continue using your cleaner of choice. Finally, you can make collages of images or use a block the size of your card and positional the stamps at once and only have to stamp once making sure that each card has the images in the exact same position.

The new and innovative world of cling mount stamps is not without its flaws. The stamps do not come with a mounting base like traditional stamps where it is all one complete unit which means that you will need to purchase acrylic blocks for your stamps. The blocks can seen costly at first but it is important to remember that you do not need to have a block for every individual stamps since you remove the stamps after using them; ideally you should have a couple acrylic blocks in sizes you use a lot so that you can stamp with multiple images without having to remove them in between depending on the project you are working on. Some cling mount stamps do not hold the ink as well as others with the ink pooling and pulling off parts of the image producing a spotty or streaked stamped image. Also, if you are short on time this type of stamps might not suit your needs because you will need to take the time to mount each stamp, remove each stamp, and then put the stamp and block away separately.

There are a couple choices when it comes to choosing the type of material the stamp is made from, plastic or rubber. The material the stamp is made from impacts image quality. I have used both the clear plastic and rubber cling mount stamps. The winner in my book is the rubber cling mount stamps, like those by Stampin' Up, because they produce the same quality stamped image that we are all accustomed to with our traditional stamps. Some of the plastic cling mount stamps look great and promise wonderful stamped images but do not deliver, including the sets by The Stamps of Life, the ink does not hold as well resulting in a streaked image.
Overall I believe cling mount stamps are a wonderful addition to the world of stamping and paper crafts just consider your needs and the quality of the stamp material. Shop around, have fun, and get stamping!

Tag : stamps,rubber stamps,photo stamps,stamps collection

Article Source: http://EzineArticles.com/?expert=Rachel_Frank