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All Small Businesses Placed on Simplified VAT Returns Scheme

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March 15, 2015 (Nassau, Bahamas) – The VAT Comptroller has now approved all small businesses with $1 million or less in revenues to use the Cash Accounting Scheme. “These businesses do not need to take any other steps to use this simplified approach to complete their returns,” said a VAT Department spokesperson. “It will be available when they submit their first return in April.”

Most Registrants have reported annual sales of $1 million or less, and will therefore be able to benefit from this process. Effective immediately, they are all placed on the Cash Accounting Scheme. If a business insists, it can go back to using accrual accounting, although it is not expected that this option will be chosen often.

Under cash accounting businesses get to claim VAT credits for actual bills paid or purchases made, and their liability for VAT owed to the Government is only based on collections from customers as opposed to bills issued.

The filing process for cash accounting uses two pieces of information. The business must report total sales (including the VAT) based on actual payments collected from customers. They must also report total amounts paid (including VAT) for imports and for purchases from other VAT registrants. The difference between these two values, when multiplied by the VAT fraction of 3/43 will give the net amount owed to the Government or the refund that might be due.

A further simplification is that most businesses with revenues under $400,000 per annum can also request to use the Flat Rate Scheme. The amount of VAT due to the Government would be just 4.5 percent of collected revenue. In requesting to use this scheme the business must decide whether it would benefit from having less VAT to remit to the Government on a regular basis than if it used another accounting method.

However, licensees of the Grand Bahama Port Authority cannot use the Flat Rate Scheme. These businesses do not have to pay VAT on the same range of purchases as registrants elsewhere in the Bahamas and therefore their net returns cannot be reliably estimated this way.

“Now we will be issuing more tailored instructions to help businesses complete these simplified returns,” said the VAT Department spokesperson.

For more information visit www.bahamas.gov.bs/VAT or look up VATBahamas on Facebook, Twitter, YouTube and Instagram.

To contact the VAT Department directly, please send an email to vatcustomerservice@bahamas.gov.bs or call VAT Client Services at (242) 225-7280.

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New Mental Health Programmes to be rolled out at His Majesty’s Prison

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Providenciales, Turks and Caicos Islands – Friday, 19 January 2025: The vast majority of people who come into custodial settings have vulnerabilities and often complex mental health needs. In a recent global analysis, which reviewed major studies into prison health in more than 50 high, medium and low-income countries, findings indicated higher rates of depression (11.4%) and PTSD (post-traumatic stress disorder) (9.8%) than in the general population. In addition, nearly one in four (23.8%) had an alcohol use disorder and 38.9 per cent had a drug use disorder on entry to prison. Findings such as these highlight the need to boost mental health support in prisons. As such, the Department of Behavioural Health Services in collaboration with the Rehabilitation Unit is pleased to announce the roll out of a number of key programs that will help prisoners cope better with life in the prison environment and to make positive changes to improve their mental well-being. The programs that will be rolled out this year include:

Life After Life: Reclaiming Purpose

The Life After Life programme is an 8-week therapeutic initiative designed for inmates serving life sentences. It is intended to help them reevaluate their identity, values, and self-worth. Through guided self-reflection, emotional resilience training, and value clarification exercises, participants will explore their past choices and find ways to create meaning and purpose within their circumstances. The program fosters accountability, empathy, and personal growth while equipping participants with tools to build positive relationships and leave a lasting, positive legacy. By the end, inmates will gain a renewed sense of self and a commitment to living with integrity and purpose despite their life sentence.

Pathways to Accountability: A Guide for Positive Change

This 8-week therapeutic program is designed to address sex-offending behaviour by fostering self-awareness, accountability, and empathy while equipping participants with the tools for rehabilitation and reintegration into society. The program combines psychoeducation, group discussions, and practical skill-building to explore offending cycles, emotional regulation, healthy relationships, and relapse prevention. Participants are guided to reflect on their actions’ impact, develop empathy for victims, and identify triggers and coping strategies to prevent reoffending. Emphasis is placed on building resilience, overcoming stigma, and creating personalised plans for sustained change. By the program’s conclusion, individuals are better prepared for reintegration and maintaining a safer, healthier lifestyle.

“I Can Recover”

I Can Recover is also an 8-week substance abuse program targeted at harmful or dependent drug or alcohol users whose misuse of substances places them at significant high risk of reoffending. The programme is designed to assist prisoners in understanding addiction and coping with the underlying issues surrounding their addiction.

These programmes will run alongside already existing mental health initiatives at HMP, such as the long-standing anger management programme and the individual psychotherapy services that are ongoing.

Commenting on the programs to be rolled out, Director of the Department of Behavioural Health Services, Dr. Alicia Malcolm stated: “essentially, these new programmes aim to not only educate but to also support the treatment needs of some of the most common mental health issues seen in prisons. Some of the programmes will commence as early as February 2025 with at least two cycles per year.”

Permanent Secretary of the Ministry of Health and Human Services, Mrs. Desiree Lewis, also commented on the new programs stating: “these initiatives speak to the ongoing collaboration between the health sector and the judiciary system which often sees persons who are challenged by mental health and substance use issues. The Ministry of Health is therefore committed to continuing its support of mental health needs in prison which can positively impact public health, safety, and society as a whole”.

For more information, please contact the Department of Behavioural Health Services on the following numbers; 338-3613 Grand Turk, 338-3616 Providenciales and be sure to visit our website www.gov.tc/dmhsd and follow our social media accounts www.facebook.com/TCIDBHS and @TCIDBHS on Instagram.

Alternatively, please visit the Ministry of Health and Human Services Facebook page on https://www.facebook.com/tciministryofhealth/.

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TCI Justice staff and Legal professionals exposed to global training in 2024 says CJ

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Deandrea Hamilton

Editor

 

Turks and Caicos, January 10, 2024 – Extensive training and tailored representations were a hallmark achievement during the 2024 Judicial year in the Turks and Caicos Islands, with members of the judiciary and legal fraternity attending and participating in conferences at home and abroad; the report came from the country’s Chief Justice, Her Ladyship, Mabel Agyemang.

Chief Justice Agyemang in speaking on Monday January 6, at the Opening of the Legal Year gave a comprehensive review.

“My Lords, Judicial Education in the Turks and Caicos Islands continues to soar to attain new heights. In 2024, JEI delivered the two mandatory trainings for Justices of the Peace and also provided training to the Bar at their request on Probate Matters, and Civil Advocacy. In February 2024, the JEI organised training for judges and magistrates on the topic of Judicial Comportment, which was delivered by Justice Baptiste. In March, training was organised for the Bar on Civil Advocacy which was delivered by Mr. Ian Wilkinson KC and Mr. Tim Prudhoe. The Hon Justice Ian Morley KC, Mr Oliver Smith KC and Ms Lara Maroof delivered training on Criminal Advocacy,” said the Chief Justice.

A Learning and Ideas session was designed to foster a culture of innovation amongst JPs, judicial staff and members of the TCI Bar Council.  These Turks and Caicos practitioners were exposed to Artificial Intelligence, Environmental Issues, Anti-Money Laundering legislation, including refresher courses on court procedures, judicial ethics and warrants.

Actions to improve the efficiency and proficiency of the court system seemed to also be in focus for staff.

“Learning was also provided on Courtroom Management and Avoidable Delays, Judgment Writing in Criminal Cases/Extempore Judgments and Summations, as well as Disclosure in Criminal Cases. We washed the enjoyable fare down with a lecture on safeguarding our Mental Wellness in the stressful occupations that keep the wheels of justice oiled and turning,” said the Chief Justice.

Not all of the training was in-country or virtual, some travel to other jurisdictions was also listed as beneficial for the Turks and Caicos justice system.

“In February 2024, at the invitation of the FIDA Grand Bahama Chapter, I attended Grand Bahama Chapter Installation 2024 to present the keynote address entitled “The Practice of the Law – Reclaiming its Pride, Purpose and Place” at the Installation Dinner held in Freeport, Bahamas. I also, in June of 2024, participated in the Annual Regional Chief Justices and Heads of Judiciaries Conference which took place in Kingston Jamaica and was attended by all Heads of Judiciary. The two-day conference provided valuable insights on effective court administration as well as the use of technology in adjudication.”

A meeting in Qatar, attended by some 57 jurisdictions included Turks and Caicos justice, Hon Gruchot.

“…the meeting at which keynote addresses touched on several pertinent areas including ‘Developing the Relationship between Commercial Courts, Arbitration and Mediation’.”

Another string of important gatherings happened between September and November including the  Commonwealth Magistrates’ and Judges Association (CMJA) conference held in Kigali, Rwanda; the Registrar of the Supreme Court went on a two-week immersive training program at the Royal Court of Justice in the United Kingdom on the Taxation of Costs and other matters and Justice of Appeal Bernard Turner, led a team of three Judicial Officers, as well as the Court Administrator to the 8th Biennial Conference of the Caribbean Association of Judicial Officers on behalf of the Judiciary.

In Addition to the training and international exposure designed to bolster the judiciary, Turks and Caicos came on board as a signatory for a Caribbean region integration initiative, also described by the Chief Justice in her speech.

“I am also happy to report that the Judiciary of the Turks and Caicos Islands joined six (6) of its regional partners, Belize, Barbados, The Commonwealth of The Bahamas, Eastern Caribbean, Guyana and Trinidad and Tobago, in signing on to JustConnect which is a unique collaborative on-line training platform that will benefit the Caribbean region and which will significantly increase judicial training opportunities in the region.

The anticipation is for JustConnnect advance the administration of justice in the Caribbean through the shared delivery of high quality, virtual, judicial education.

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Maud L. Handfield Special Education Needs Unit Opens in Bottle Creek, North Caicos

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PRESS RELEASE

 

FROM THE MINISTRY OF EDUCATION, YOUTH, SPORTS AND CULTURE

 

 

 

Providenciales, Turks and Caicos Islands, December 2024 In a historic and heartwarming ceremony on Tuesday, December 3rd, 2024, the Maud L. Handfield Special Education Needs Unit was officially named and opened in Bottle Creek, North Caicos. Fittingly, the dedication was held on International Day for Persons with Disabilities, a day that underscores the importance of inclusion, accessibility, and empowerment for all.

The ceremony, hosted by the Department of Special Education Needs Services, was attended by Mrs. Maud L. Handfield herself, along with her children, grandchildren, and a host of relatives, friends, and community members. Also present were distinguished guests including Hon. Rachel Taylor, Minister of Education; Hon. Arlington Musgrove, Minister of Immigration and Member of Parliament for North and Middle Caicos; and Jasmin Walkin, District Commissioner for North Caicos.

Remarking on the occasion, Director of Special Education Needs Services, Dr. Anya Malcolm-Gibbs, celebrated the significance of naming the unit in honor of Mrs. Handfield: “As we marked the International Day for Persons with Disabilities, we also honored a woman whose lifetime of service to education and inclusion has transformed lives. Mrs. Handfield’s legacy is one of compassion, resilience, and unwavering dedication. This unit will carry her name as a beacon of hope for children with special needs, ensuring that her impact is felt for generations to come.”

Hon. Arlington Musgrove also expressed pride in the achievement: “As the representative for North and Middle Caicos, it fills me with pride to witness this milestone in our community. This unit will provide vital services for children with special needs, ensuring they have the tools to succeed. Mrs. Handfield’s dedication and legacy continue to inspire us all.”

The Principal of Adelaide Oemler, Mrs. Abigail Delancy, shared insight into how the facility is already making a difference: “This special need unit has become a central hub for students across North and Middle Caicos, providing access to tailored resources and specialized support that was not previously available. The inclusion of dedicated staff and resources, such as speech and behavioral therapy tools, allows us to serve students from multiple schools effectively. It is a joy to see these children grow and develop in an environment built to meet their unique needs. This is a game-changer for our community, and we are committed to making the most of this incredible opportunity.”

Hon. Rachel Taylor, Minister of Education, reflected on the importance of the day stating, “This is a momentous occasion as we open the Maud L. Handfield Special Education Needs Unit on a day that celebrates the abilities, rights, and contributions of persons with disabilities worldwide. This unit not only honors Mrs. Handfield’s tremendous contributions but also represents our ongoing commitment to inclusivity and equity in education. It is a testament to our belief that every child deserves the chance to thrive. I thank Mrs. Handfield for her vision and the community for their support in making this dream a reality.”

The event culminated with the unveiling of the unit’s nameplate and a tour of the new facility. The Maud L. Handfield Special Education Needs Unit symbolizes a future of hope, empowerment, and inclusivity for children with special needs in North Caicos and beyond.

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