segunda-feira, 22 de novembro de 2010

A Bible Course - Lesson Four

Some things that people say

‘I believe in Jesus. That is enough. I can live my life as I want to.’

• In lesson 1, we said that it is important to believe in Jesus. You must decide to do this for yourself. But that is only the first step.

• The Bible says that you must also join God’s people – the church. When God’s people meet together, they listen to the leaders. So they hear what the Bible says. They want to learn more about Jesus.

• When we listen to the Bible, we learn many good things. We learn that we cannot do only what we want to do. Some things that we do are wrong. If we want to follow Jesus, we must do what the Bible says. To do that will involve some changes in your life and in my life.

‘The Bible does not speak about life as we live today.’

• People wrote the words of the Bible a long time ago. They lived among a different type of people. Their customs were different. That is all true. But the words in the Bible still speak powerfully to us today. Why is that? There are two reasons.

• God helped the people who wrote the Bible. That is the most important thing. God made us. He knows how we should live. He uses the words of the Bible to show us his plan.

• The people who wrote the Bible knew about human life. They wrote about families and work. They wrote about the good feelings and the bad feelings that we have. Such things are important for all types of people, and such things are still part of our lives today.

‘Different parts of the Bible say different things. It confuses me.’

• Some parts of the Bible are more difficult to understand. You may think that you understand what one part of the Bible says. Then you read what another part says, and you may think that it is the opposite. Usually this means that you have not understood both parts properly.

• The Bible speaks clearly about how we should live our lives. If you do not understand some details, do not concentrate on such small things. Instead, you should look at the things that God has made clear. You should try to live as God wants you to live.

A New Attitude to Life

When we follow Jesus, we live a completely different life. The Bible says:

‘Now what the *human *nature wants is clear. It wants the wrong use of sex, wrong desires, and the wrong use of the mind. It wants us to respect images and magic. It wants us to hate other people, to argue and fight with them. It wants us to desire what the other person has. It wants us to show bad temper and selfish desires. It puts one group against another and causes divisions. *Human nature likes people to teach false things and to be jealous. It likes people to get drunk and things like that. All these are bad things that the *human nature wants. So I warn you, as I did before. People who do such things have no part in the *Kingdom of God. The Holy Spirit, however, leads us to love, to have joy. He gives us a quiet heart, a quiet mind, and a kind manner. Then we will be true to other people. He leads us to be gentle and to control ourselves.’ (Galatians 5.19-23, WA-EE draft)

One of Jesus’ followers wrote this Bible passage to help new Christians. He wanted them to follow Jesus. He writes about two completely different ways to live. He explains that there are things that you should not do as a Christian. These are things that you may have done before you became a Christian. They may be things that other people do, people who live in your town or village. What are the things that you yourself must stop doing?

Things you should not do

• You must not get involved in magic or anything to do with evil things. Jesus defeated the devil, and all his evil plans. You do not need to fear the devil or his evil work any longer. You must not respect or give honour to evil spirits any more.

• You must not have sex apart from marriage. The Bible says that sex is only for a husband and his wife. It is wrong for a husband to have sex with another woman. It is wrong for a wife to have sex with another man. It is wrong for two men to have sex together, and it is wrong for two women to have sex together. People who are not married should not have sex. They should wait until they marry.

• You must not hate people. When you hate people, you want to fight them. Some families have been fighting other families for many years. This is not right for a Christian. Why? God loved you, even when you did not love him. You were his enemy. He forgave you for everything wrong that you have done. He now tells you to love other people. He tells you to forgive them.

• You must not get drunk. Some people drink alcohol or take drugs because they are not happy. They want to forget bad things in their life. Sometimes, when they are drunk, they have sex apart from their wife or husband. Sometimes, when they are drunk, they fight. Alcohol does not solve the problems in your life. It may even give you more problems. Do not turn to alcohol. Instead, turn to Jesus. Christians should not get drunk. They have a better way to live.

• There is a warning here. The Bible says that we must not continue to do these bad things. God has planned good things for those who are his people. If we continue to do bad things, we have no place with God.

It may be difficult for you to stop doing some of these things. They have become bad habits.

What should you do?

• You should tell God that you are sorry. Then you should try not to do those bad things again. Ask God to help you. If you fail, then say sorry to God again. Try again and again to do only good things.

• You want to stop your bad habit. Then it can be good to tell one other person about it. You should tell someone who would not tell other people. In this way, you have a friend to help you. They should ask you often if you have won your fight against this bad habit. This may help you to have a real victory over bad habits.

The Bible passage that we read tells us God’s way. It tells us how God can help us too. We heard these words:

‘The Holy Spirit, however, leads us to love and to have joy. He gives us a quiet heart, a quiet mind and a kind manner. Then we will be true to other people. He leads us to be gentle and to control ourselves.’ (Galatians 5.19-23, WA-EE, draft)

You cannot fight these things by yourself. But God will help you all the time. His Holy Spirit is in the life of every Christian. The Holy Spirit begins to give you a new character. The words in this Bible verse speak about that character. You need to ask God for more of his Holy Spirit. You need to look for ways to show that you love other people. You need to be kind to other people too. You need to be a true friend. As you live more in this way, you are working with God’s Holy Spirit. Your life will change. You will become more like Jesus, because he always lived in this way. The bad parts of your character will become less and less. The Bible verses that we read spoke about ‘selfish desires’. You must choose how you live. If you live in a selfish way, you will live the life that is wrong for a Christian. If you choose to live in the way that the Holy Spirit wants, that is good. Then you will be living as God has planned for you to live.

A New Attitude to Marriage and Family Life

We spend a lot of time in our homes and with our families. This is an important part of our life. We need to think how God wants us to live in our home. The Bible says a lot about married life and family life. God gave us families as part of his plan. The people who wrote the Bible knew about this. They knew that family life and married life can go wrong. People who lived at that time had the same sorts of problems that we have now. The Bible says:

‘'In the beginning, God made them male and female. That is why a man leaves his father and mother and marries. He becomes as one person with his wife. They are no longer two people, but one. And nobody must separate a couple that God has joined together.’ (Mark 10.6-8, draft based on CEV)

This was God’s plan. He wants men and women to marry. He wants those who are married to stay with their own wives or husbands for the whole of their lives. He wants married people to enjoy their life together. He wants them to be happy. How can we make married life happy? The Bible has words to guide husbands and wives. The Bible says to wives:

‘I say this to you women who are married. You should do what your husband says, like you do what God says. Your husband is your headman, like Christ is headman of all groups of believers.’ (Ephesians 5.22-23, draft from Leslie & Kitty Pride)

What does this verse mean? It means that wives should not be selfish. Wives should not think: ‘What do I want?’ They should think: ‘What does my husband want?’ Wives should choose to consider first what their husbands think is right. Some people think that this is not a good way to live. They think that the husband will be selfish. Then his wife will be very unhappy. But the Bible says that this is right for wives. This is how they should show that they love their husbands. Wives should also pray for their husbands. A wife should show her husband that she loves him. She should show that she respects him. Then he will be happy. Even if he is a bad man, her good attitude may cause him to change.

The Bible says to husbands:

"You men who are married, you should really love your wife. Christ loved all who would believe. He even died for them. That’s how you too should love your wife.’ (Ephesians 5.25, EE, draft by Prides)

Husbands may be happy when they hear this advice to their wives. But there is difficult advice for husbands too! Husbands must love their wives as Jesus loved the church. How did Jesus love the church? He died to turn us back to God. Therefore husbands must not think: ‘What do I need?’ They should think: ‘What does my wife need?’ A husband must think of all that his wife needs first. Some men think that this is not a good way to live. They think that other people will laugh at them. In some places, a husband thinks that it is right to beat his wife. In some places, a husband believes that his wife is there to serve him. But it is different with Christians. The Bible says that the husband and wife should love one another. Then they will enjoy a happy married life. As the Bible says:

‘You really respect Christ, so you should really respect each other.’ (Ephesians 5.21, EE draft)

We have already heard that sex apart from married life is wrong. So, husband and wife should only have sex together. They should not have sex with any other person.

The Bible also speaks about children:

‘You who are children: You should do everything your father or mother tell you to do. The Lord likes this. You who are fathers: Don’t make your children be angry. You don’t want them to stop trying to obey you.’ (Colossians 3.20-21, EE draft from the Prides)

Are you a parent? Do you beat your children? Do you shout at them a lot? Such actions may force them to obey you. But such actions may also make them hate you. When the child is older, he may run away from home. This Bible verse tells you: ‘Don’t make your children be angry’. Encourage your children. Be kind to them. Sometimes you have to tell them not to do something wrong. That is your duty as parents, but you should also encourage them a lot. You should tell your children about Jesus too.

Are you a child? Do you refuse to listen to your parents? You should listen to them. They want things to go well for you. This Bible verse says that you should obey them. This will please them, and they will then be kind to you.

Can you understand how different family life can be for Christians? The real change is that we think about Jesus first. We ask ourselves: ‘What would Jesus do?’ Jesus always thought about other people and what they needed first. He didn’t think about himself. So we think about him and about other people. Then, last of all, we think about what we want for ourselves. This is the real change. We will no longer live in a selfish way. Instead, we try to live like Jesus did.

A New Attitude to Work

Most people have to work. If we can work, then we should do so. The Bible says:

"We have heard that some of you will not work. They do nothing. They talk about other people and do not work. These lazy people must work to get money to buy their own food. The Lord Jesus Christ wants them to live like this.’ (2 Thessalonians 3.11-12 WA-EE)

God made us so that we would live useful lives. We should not use our time to gossip about other people. The Bible also says that we must work well:

‘You who work for a boss in this world: You must really respect them, and do all that they tell you to do. You must serve them with your whole *heart, just as you serve Christ with your whole *heart. Do not serve them well only when they are looking at you. Think that you are serving Christ all the time. Work with your whole *heart all the time, because then you are doing what God wants.’ (Ephesians 6.5-5 EE, draft by the Prides)

This Bible verse tells us that we should work well at all times. We should do the best job that we can do. We should always tell the truth. We should not steal anything from our place of work. All of these actions will show that Jesus has made a difference to our lives. We should also speak about Jesus to the people that we work with.

A Verse to Remember

The main point of this lesson is to answer the question: How we can become better Christians? This should make a difference to the way we live at home with our families. And it should make a difference to the way we work. You have become a ‘disciple’ of Jesus. Do you remember what this word ‘disciple’ means? It means that we want to become more like Jesus. We want do this for the rest of our life.

We will finish this lesson with a Bible verse for you to learn and to remember. Before we learn this week’s verse, we need to check last week’s Bible verse. Can you remember it?

[Note to the pastor: ask them to say last week’s verse from memory.]

Last week’s verse was:

‘I am running straight for the prize. That prize is God’s call to enter heaven, because of what Jesus has done for us.’ (Philippians 3.14, WA-EE, amended by Norman Hillyer)

The new verse for this week is:

‘How should you want to live? Your lives should be good. You must obey God. You will be waiting for the day when God returns to the earth. You will want that day to come. If you obey God, this will help it to come sooner. (2 Peter 3.11-12, EE-WA)

This verse reminds us that we should live as God wants us to live. It also tells us that Jesus will return one day. We want that day to come. Why? Because God will create a new heaven and a new earth on that day. He will destroy all that is wrong and all that is evil. Then we will be there with Jesus. And the time that we stay with him will never end.

Repeat this verse each day. Ask God to give you the real desire to become a better Christian every day of your life.







Word List

heart Where you see the word ‘heart’, this does not just mean the heart that makes the blood to go around your body. It is our custom to describe the heart as the centre of our life. When we speak about ‘knowing the truth in your heart’, we mean that you know it for yourself. It has become real to you. It may be your custom to speak in the same way of your mind, or your stomach. You must use the word that fits your customs. This will help people to understand the true meaning of the teaching in these lessons.

human nature In the Bible verse, these words mean the way in which people desire to live when they do not follow Jesus. So these words describe the way that Christians should not live.

kingdom A kingdom is the place where a king rules. The kingdom of God is over which God rules. In the Lord’s Prayer, we pray that God may rule more and more on this earth.

sexta-feira, 19 de novembro de 2010

Cristã condenada à morte no Paquistão

Uma mãe de familia cristã foi condenada à morte no Paquistão sob acusação de blasfêmia contra o profeta Maomé.

No Paquistão pessoas acusadas de blasfemar contra a religião islâmica ou contra Maomé estão sujeitas à prisão perpétua ou à pena de morte.

No caso noticiado pela CNN a sentença foi prolatada porque colegas de trabalho muçulmanos reclamaram que a água do balde de onde a mulher retirara um pouco para beber fora contaminada por não-muçulmano.

No calor da discussão a cristã teria dito que os vermes pousaram na boca de Maomé após sua morte. Esta é uma forma grosseira de dizer que Maomé não foi um profeta. 

Enquanto as filhas da mãe condenada choram de saudade diante da foto dela, o líder muçulmano da cidade relata que lágrimas de alegria jorraram de seus olhos ao saber da sentença de morte prolatada contra ela.

A notícia na íntegra:

Family waits to see if mother, accused of blasphemy, will be hanged

By Reza Sayah, CNN
November 18, 2010 -- Updated 1851 GMT (0251 HKT)

Itan Wali, Pakistan (CNN) -- In this village in Pakistan's Punjab province a tearful 12-year-old girl ponders if the Pakistani government will soon hang her mother.

"Whenever I see her picture I cry," Isham Masih told CNN. "I want my mother back. That's what I'm praying for."

This month a Pakistani court sentenced Isham's mother, 45-year-old Asia Bibi, to death, not because she killed, injured or stole, but simply because she said something.

Prosecutors say Bibi, who is a Christian, broke Pakistan's strict blasphemy law by insulting Islam and the prophet Muhammad, a crime punishable by death or life imprisonment according to Pakistan's penal code.
The alleged incident happened in June 2009 when Bibi, a field worker, was picking fruit in a village two hours west of Lahore. Prosecutors say when Bibi dipped her cup into a bucket of drinking water during a lunch break, her co-workers complained the water had been contaminated by a non-Muslim.

Court records show the women got into a heated argument.

Mafia Satar said she was there and heard Bibi's insults.
"She said your Muhammad had worms in his mouth before he died," Satar told CNN, a crude way of saying Muhammad was no prophet.

The town cleric, Qari Muhammad Salim, reported the incident to police who arrested Bibi. After nearly 15 months in prison came her conviction and the death sentence.

"When I heard the decision my heart ached," Bibi's husband Ashiq Masih told CNN.

Masih denies his wife ever insulted Muhammad. He said death threats forced him and his daughters, one of them disabled, to flee their village.

Neither the Koran nor the prophet Muhammad's teachings in the Hadith call for the execution of blasphemers, but Islamic scholars and jurists from generations past included the death sentence when drafting Islamic law.

Human rights groups have long blamed Pakistan's blasphemy laws for persecution and violence against religious minorities like last year's attack on a Christian village in Punjab Province and recent bombings of minority Muslim mosques.

Activists say the government has refused to amend the law for fear of backlash from Islamist groups and their followers who deem scrapping the law as un-Islamic.

At the time this report was filed, Pakistan's law minister had not responded to CNN's request for an interview.

Bibi has appealed her death sentence and asked for bail, the chief prosecutor of Punjab province told CNN.

The prosecutor, Chaudhry Muhammad Jahangir, said the appeal will be heard by the Lahore High court and a decision could be months away.

Pakistan has never executed someone convicted of blasphemy but in Bibi's village public opinion was unanimous.

"Yes, she should be hanged," a group of villagers cried out.

The town cleric, who made the initial complaint against Bibi, called her death sentence one of the happiest moments of his life.

"Tears of joy poured from my eyes," Qari Salim told CNN.

The clerics tears are in stark contrast to those shed by Bibi's daughter Isham, who wants her mother to live.

terça-feira, 16 de novembro de 2010

Consulta - Crédito extemporâneo de ICMS no CE

Favor me passar os procedimentos fiscais e as penalidades previstas na legislação vigente.

Grata,

Lucy Mello

A indagação supra pode ser respondida à luz da Lei nº 12.670, de 30/12/96 e seu Regulamento, o Decreto nº 24.569/97, normas às quais nos apegamos para embasar nosso pensamento a seguir expendido.

Primeiro há que se esclarecer que o direito de aproveitar o crédito extingue-se depois de decorridos cinco anos contados da data de emissão do documento.

RESTITUIÇÃO

Caso o contribuinte tenha, por alguma razão, recolhido ICMS indevidamente ou a maior do que o devido, este valor poderá ser   RESTITUÍDO no todo ou em parte, mediante requerimento apresentado ao órgão local da circunscrição fiscal do interessado,  o qual deverá conter:

a)      identificação do interessado;
b)      esclarecimentos circunstanciados sobre a restituição pleiteada, indicando dispositivos da legislação em que se fundamenta, se for o caso;
c)      cópias do:documento fiscal emitido para a operação ou prestação, bem como das folhas dos livros fiscais onde a ocorrência foi consignada;
                            d) comprovante do recolhimento, o qual será devolvido ao peticionante após a solução do pleito, com indicações, mediante carimbo, alusivas ao fato;

Na hipótese de o requerimento referir-se a operação ou prestação para outra Unidade da Federação, além dos documentos enumerados no item "c", acima, será exigida do destinatário da mercadoria ou serviço declaração com os respectivos documentos comprobatórios de que estornou ou não utilizou como crédito fiscal a importância objeto da restituição.

Uma vez que a empresa tenha formulado o pedido e o Secretário da Fazenda não tenha despachado no prazo de 90(noventa) dias, o contribuinte poderá compensar o valor pago indevidamente no período de apuração seguinte, exceto quando tratar-se de recolhimento decorrente de auto de infração, inclusive com retenção de mercadoria.
Se a decisão da SEFAZ for contrária à compensação e esta já tenha sido realizada, o contribuinte, no prazo de 15 dias da respectiva notificação, procederá ao estorno do crédito lançado, devidamente atualizado, inclusive com o pagamento de MULTA E JUROS.

Nessa parte é de se ressaltar que ocorrendo recolhimento de imposto indevido ao Fisco em valor nominal inferior a R$ 5.000,00(cinco mil reais), o sujeito passivo poderá lançar o referido valor a título de crédito, diretamente no campo 007(outros créditos) do Livro Registro de Apuração do ICMS, independentemente de prévia manifestação da Secretaria da Fazenda, desde que:

a)      comunique a ocorrência ao órgão fiscal de sua circunscrição, o qual analisará e homologará o pedido, se for o caso.
d)      preste esclarecimentos circunstanciados sobre a restituição pleiteada, indicando dispositivos da legislação em que se fundamenta, se for o caso;
e)      junte cópias dos seguintes documentos, conforme cada caso:
-         documento fiscal emitido para a operação ou prestação',
-         folhas dos livros fiscais onde a ocorrência foi consignada;
b)      não se trate de situação oriunda de auto de infração, inclusive com retenção de mercadoria;


COMPENSAÇÃO

O crédito tributário decorrente do ICMS poderá ser compensado com crédito da mesma espécie, líquido e certo, do sujeito passivo, desde que vencido e reconhecido pelo Fisco, podendo ser utilizado para pagamento de débito:
I   inscrito como dívida ativa;
II   decorrente da lavratura de auto de infração e aviso de débito;
                            III - decorrente de importação.
O contribuinte que pretender efetuar a compensação apresenta
rá requerimento à Secretaria da Fazenda, instruindo-o com os seguintes documentos:
I - cópias da GIM e das folhas dos livros Registro de Entradas de Mercadorias, Registro de Saídas de Mercadorias e Registro de Apuração do ICMS, referentes ao período relativo ao crédito a ser compensado ou outro documento que comprove a liquidez e certeza do crédito;
II - demonstrativo do valor do débito com o qual será efetuada a compensação.

Após a análise do pedido e atendidos os requisitos para realização da compensação, o Secretário da Fazenda homologará o pedido, extinguindo os créditos tributários até o limite em que esses se compensem.
A compensação poderá ser efetuada de ofício sempre que a Secretaria da Fazenda verificar que o titular do crédito a ser restituído tem débito de ICMS vencido referente a períodos anteriores.
 
Relativamente ao lançamento de nota fiscal a destempo, cumpre-nos transcrever o que diz o Decreto nº 24.569/97, no art. 878, alíneas "g" e  "i":

"g) deixar de escriturar, no livro fiscal próprio para registro de entradas,  documento fiscal relativo  à operação ou prestação também não lançada na contabilidade do infrator: multa equivalente a uma vez o valor do imposto, ficando a penalidade reduzida a 20 (vinte) UFIR, se comprovado o competente lançamento contábil do aludido documento;"

"i) deixar de escriturar, quando obrigado à escrita fiscal, no livro próprio para registro de saídas, dentro do período de apuração do imposto, documento fiscal de operação ou prestação neste realizadas: multa equivalente a 1 (uma) vez o  valor do imposto;"

Verifica-se que o regulamento, no item "G", tipifica a infração "deixar de escriturar", não fazendo referência ao lançamento posterior de nota fiscal de entrada.

Quanto à nota fiscal de saída, item "I", há mais clareza, posto que não basta escriturar a nota, é preciso que ela seja escriturada no período em que foi emitida. Nesse caso, paga-se o imposto não debitado, com juros, multa de mora e atualização monetária, mais multa por infração equivalente a uma vez o valor do imposto.

                               Era o que, no momento, nos cumpria informar, a partir do que entendemos na indagação.

terça-feira, 2 de novembro de 2010