TAX & BUSINESS-RELATED NEWS [JULY 15-18] BIR PRESCRIBES THE POLICIES & GUIDELINES FOR THE ADMISSIBILITY OF SALES DOCUMENTS GENERATED FROM ELECTRONIC INVOICING/RECEIPTING & SALES REPORTING SYSTEM (EIS) BIR RULINGS DIGEST ON THE TAXABILITY OF SAVINGS & LOANS ASSOCIATIONS & STOCKBROKERS' DEDUCTIBLE COSTS & EXPENSES FIRB RESOLUTION GRANTING AUTHORITY TO IMPLEMENT 70:30 WFH ARRANGEMENT FOR IT-BPM RBEs COURT OF TAX APPEALS (CTA) CASES DIGEST TAX & BUSINESS-RELATED NEWS [JULY 11-14]
| 1. TAX & BUSINESS-RELATED NEWS [JULY 15-18] | | Budget airlines reopen more overseas routes Inflation in New Zealand hits 32-year high 'Sierra Madre needs governing body' COA flags delays in 14 DOTr projects worth P1.6-trillion No experience, no resume, you’re hired! European hotels fight for staff Bill filed to promote cashless transactions, protect delivery riders from cancelled orders FDA: Only Lucky Me! Kalamansi has ethylene oxide – at low levels Nomura forecasts peso to depreciate to 58:$1 Local gov’ts borrowings hit P 19.7 billion in H1 The co-founder of a major crypto wallet says 'putting your money in cryptocurrencies is gambling' Macao to extend city lockdown, casino closure until Jul 22 Willie Revillame signs with AMBS SEC revokes Wellcons’ corporate registration Bill seeks fixed, regular worker’s pay for barangay execs Malaysian assets at risk globally as heirs of sultan, who are Philippine nationals, claim US$15 billion award PEZA holds out hope for Bulacan ecozone Hotel101: First homegrown hotel brand to expand overseas Facebook is testing multiple profiles for each user
| We saw these tax and business-related news on various news sites, and we thought you should see them. DMD is not responsible for the content of these news, and anything written thereon does not necessarily reflect DMD views or opinions. | Budget airlines reopen more overseas routes [Inquirer Mobile, July 18, 2022] Gokongwei-led Cebu Pacific relaunched a direct flight from Cebu via Mactan Cebu International Airport Terminal 2 to Singapore last week. The route operates three times per week. The budget carrier said this flight would also allow passengers from Clark, Davao, Dumaguete and Zamboanga, among others, to directly fly to Singapore via Cebu. Inflation in New Zealand hits 32-year high [ABS-CBN News, July 18, 2022] Inflation in New Zealand rose to a 32-year high of 7.3 percent on-year in the second quarter, according to official figures released Monday. Naia showdown brewing as PPP talks revived [Inquirer Mobile, July 18, 2022] Fresh offers to modernize the ageing crown jewel of Philippine airports remain on hold due to the absence of clear Public-Private Partnership (PPP) policy thus far. But Transportation Secretary Jaime Bautista hinted at the possibility of opening up Naia to proposals from private companies seeking long-term contracts to help it achieve elusive world-class status. 'Sierra Madre needs governing body' [The Manila Times, July 18, 2022] A BILL that seeks the creation of the Sierra Madre Development Authority has been filed in the 19th Congress of the House of Representatives. COA flags delays in 14 DOTr projects worth P1.6-trillion [Philippine Daily Inquirer, July 18, 2022] Fourteen foreign-assisted projects of the Department of Transportation (DOTr) worth P1.61 trillion suffered “setbacks” in implementation last year, forcing the government to pay P128.42 million in additional fees to several lenders financing them, according to the Commission on Audit (COA). No experience, no resume, you’re hired! European hotels fight for staff [Inquirer Mobile, July 17, 2022] Top European hotels are hiring workers without experience or even a resume as executives admit years of underpaying staff have come back to bite, leaving them unable to meet post-pandemic travel demand. Bill filed to promote cashless transactions, protect delivery riders from cancelled orders [The Philippine Star, July 17, 2022] Rep. Bernadette Herrera (Bagong Henerasyon Party-list) refiled the proposed “Magna Carta of E-Commerce Delivery Personel,” which also lays down penalty fees and jail time for erring customers. FDA: Only Lucky Me! Kalamansi has ethylene oxide – at low levels [Philippine Daily Inquirer, July 17, 2022] In an advisory released on Friday, FDA said the ethylene oxide detected in Lucky Me! Pancit Canton-Kalamansi was within the threshold of below 0.02mg/kg set by the European Union for food additives. Nomura forecasts peso to depreciate to 58:$1 [The Philippine Star, July 16, 2022] Japanese investment bank Nomura expects the peso depreciating further to hit an all-time low of 58 to $1 by the end of July despite the huge 75- basis-point interest rate increase by the Bangko Sentral ng Pilipinas (BSP). Local gov’ts borrowings hit P 19.7 billion in H1 [Inquirer Mobile, July 16, 2022] Data from the Department of Finance’s Bureau of Local Government Finance (DOF-BLGF) on Friday showed that the agency issued 111 certificates of net debt service ceiling and borrowing capacity to the same number of local governments from January to June. As proof of their capability to repay loans, local governments must secure these certifications before they can borrow from government financial institutions. The co-founder of a major crypto wallet says 'putting your money in cryptocurrencies is gambling' [Business Insider, July 16, 2022] In an interview with Vice, Aaron Davis of MetaMask — which has allowed crypto users a place to store their holdings for six years now — warned people against staking their life savings in cryptocurrency, especially as the industry faces a months-long selloff that's showing few signs of stopping. Macao to extend city lockdown, casino closure until Jul 22 [Channel News Asia, July 16, 2022] The former Portuguese colony has only one public hospital for its more than 600,000 residents, and its medical system was already stretched before the coronavirus outbreak. Willie Revillame signs with AMBS [Manila Bulletin, July 16, 2022] Willie Revillame went live on social media Friday, July 15, to make public his contract signing with Advance Media Broadcasting System (AMBS). SEC revokes Wellcons’ corporate registration [The Philippine Star, July 16, 2022] The Securities and Exchange Commission (SEC) has revoked the corporate registration of Wellcons Unlimited Systems Inc. because of illegal solicitation of investments which promise double-your-money returns. Bill seeks fixed, regular worker’s pay for barangay execs [Inquirer.Net, July 16, 2022] Authored by six lawmakers, House Bill No. 502, or the Barangay Officials Salaries and Insurance Act, recognizes the role played by the barangay, the smallest local government unit, as the “office of first resort of the people.” Malaysian assets at risk globally as heirs of sultan, who are Philippine nationals, claim US$15 billion award [South China Morning Post, July 16, 2022] A French arbitration court in February had ordered Malaysia to pay the sum to the descendants of the last Sultan of Sulu to settle a dispute over a colonial-era land deal, but Malaysia said on Wednesday the Paris Court of Appeal had ‘stayed’ the ruling, after finding that enforcement of the award could infringe the country’s sovereignty. PEZA holds out hope for Bulacan ecozone [The Manila Times, July 16, 2022] PHILIPPINE Economic Zone Authority (PEZA) Director General Charito Plaza said she is ready to sit down with San Miguel Corp. (SMC) President and Chief Executive Officer Ramon Ang to "put everything in order" and "move forward" with regard to the Bulacan Airport City Special Economic Zone and Freeport Zone Authority (Bacsefza), a proposal that President Ferdinand "Bongbong" Marcos Jr. recently vetoed. Hotel101: First homegrown hotel brand to expand overseas [Manila Bulletin, July 15, 2022] Last June 30, 2022, DoubleDragon Corporation’s subsidiaries DDPC Worldwide Pte. Ltd. and Hotel101 Worldwide Private Limited has executed and paid the required payment deposit in the sales contract signed for the purchase of a prime 9,000-square meter land for its first international Hotel101 development located in Hokkaido Prefecture, Japan. Facebook is testing multiple profiles for each user [Manila Bulletin, July 15, 2022] So one of their attempts to safeguard their future, Facebook is testing out a feature that allows one user to create up to four profiles. The idea behind this is to create different spaces. So one profile can be used for families, another for work, another for different groups, and so on. It is quite interesting and a small way to control how you want to share your information. | 2. BIR PRESCRIBES THE POLICIES & GUIDELINES FOR THE ADMISSIBILITY OF SALES DOCUMENTS GENERATED FROM ELECTRONIC INVOICING/RECEIPTING & SALES REPORTING SYSTEM (EIS) | Revenue Regulations No. 9-2022, issued on June 30, 2022, prescribes the policies and guidelines for the admissibility of sales documents in electronic format in lieu of hard copies, in relation to the Electronic Reporting System as required under Republic Act (R.A.) No. 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion” (TRAIN Law). Highlights include the following: 1. The covered taxpayers are required to issue Electronic Sales Invoices/Official receipts through web-based facilities, such as those taxpayers engaged in the export of goods and services, e-commerce, and Large Taxpayers. 2. The requirement for the term "zero-rated sales" to be prominently stamped on the face of the receipt or invoice is no longer required. 3. The requirement to submit printed invoices or receipts for purchases made from suppliers and sales made by taxpayers who have been properly authorized to use the EIS or through Application Programming Interface (API) transmission of sales data is no longer required. 4. Only purchases data that are validated in the EIS shall be allowed to claim input Value-Added Tax (VAT) or deductible expenses for income tax purposes. Receipts and invoices that are presented or claimed as purchases that are not reported in the EIS by the supplier shall be construed as unreported sales and will be subject to further investigation. 5. The original form or digital copies, whichever is applicable, must be retained for possible verification or validation of the sales and purchases data generated through the EIS or submitted electronic forms of invoices or receipts. 6. Taxpayers may be required to present or submit hard copies of the receipts or invoices or be allowed access to the computerized system upon approval of the Commissioner of Internal Revenue (CIR) or his authorized representative based on the attendant and justifying circumstances. 7. Revenue Officers are not precluded from accessing the respective CAS or POS/CRM machines of the taxpayer under the EIS, to validate whether the sales data transmitted to the EIS matches the sales recorded in their electronic systems. If the taxpayer refuses to do so, Revenue Officers are allowed to use alternative methods to verify the taxpayer's records, which may lead to disallowances or assessments, prosecution by the BIR, and/or revocation of the Acknowledgement Certificate or Permit to Use CAS. 8. Sales and purchases not covered by these Regulations must adhere to the existing policies and procedures for manual sales and purchase verification. | 3. BIR RULINGS DIGEST ON THE TAXABILITY OF SAVINGS & LOANS ASSOCIATIONS & STOCKBROKERS' DEDUCTIBLE DIRECT COSTS & EXPENSES | TAXABILITY OF SAVINGS & LOANS ASSOCIATIONS S Association is seeking confirmation whether it is subject to Gross Receipts Tax (GRT), as a Non-Stock Savings and Loan Association (NSSLA) organized and operated exclusively for the mutual benefit of its members. In reply, the Bureau cited Section 3 of the Republic Act (R.A.) No. 8367, which provides that NSSLAs are subject to GRT if they are engaged in the business of a Non-Bank Financial Intermediary (NBFI) as defined under Revenue Regulations (RR) No. 9-2004 (i.e., if they are obtaining funds from the public). Conversely, NSSLAs may be exempt from GRT if they can prove that they do not engage in activities as NBFI as defined under RR No. 9-2004. In ruling, the Bureau cannot confirm the exemption of S Association from GRT based only on the representation that its members are all members of NSSLA organized pursuant to R.A. No. 8367. It is incumbent upon S Association to prove the following: (a) that it is a non-stock, non-profit savings and loan association organized pursuant to RA No. 8367; (b) that it is not engaged in the business of being an NBFI as defined under RR No. 9-2004; (c) it has to prove that it is not obtaining funds from any person other than its members; (d) that its operations are exclusively for the benefit of its members. Otherwise, it will be considered as NBFI and subject to GRT pursuant to Revenue Memorandum Circular (RMC) No. 9-2016. [BIR RULING NO. 248-2022, MAY 24, 2022] STOCKBROKER’S DIRECT COSTS & EXPENSES NECESSARILY INCURRED RELATIVE TO & DEPENDENT ON BUSINESS ACTIVITY OR INDUSTRY SHOULD BE INCLUDED IN THE COST OF SERVICES C Financial Group, Inc. (C Financial) is requesting confirmation on the costs incurred by the company that will form part of its Cost of Sales/Services (COS). In reply, Revenue Regulations (RR) No. 16-2008 provides that COS must consist of direct costs and expenses necessarily incurred to provide the services, with an exception with respect to banks and financial institutions, where interest expense is inherently necessary. The Company’s Stock Option Plan (SOP) covers senior executives who receive shares of stock in consideration for services rendered. Moreover, any income or gain derived by employees from the exercise of stock options is considered as additional compensation subject to income tax and, consequently, to the withholding tax on compensation. However, if the said stock option is granted to supervisory and/or managerial employees, it should be subject to fringe benefits. Furthermore, C Financial also represents outside services and other office costs, which consist of consultancy fees of third-party independent consultants, postage, and transportation expenses. However, these costs are not part of COS under Section 34 of the 1997 Tax Code as amended, but consultancy fees of third-party independent consultants can be claimed as deductible expenses. Nonetheless, the Bureau stipulates that since C Financial is a service-oriented corporation, consultancy fees of third-party, postage and transportation expenses are proper items that form part of its COS as these costs are directly utilized in providing the services of an entity engaged in the business of stock brokerage and dealership in securities. Therefore, the taxpayer's business activity or industry should be taken into consideration in accounting for C Financial’s costs of services and operating expenses. [BIR RULING NO. 130-2022, APRIL 06, 2022] | 4. FIRB RESOLUTION GRANTING AUTHORITY TO IMPLEMENT 70:30 WFH ARRANGEMENT FOR IT-BPM RBEs | FIRB Resolution No. 017-22, dated June 21, 2022, allows respective Investment Promotion Agencies (IPAs) to continue implementing 70:30 Work-From-Home (WFH) Arrangements without adversely affecting their fiscal incentives under the CREATE Act from April 1 to September 12, 2022 only. IT-BPM Sector violating this temporary measure, specifically exceeding the 30% threshold, shall not be entitled to avail of fiscal and non-fiscal incentives for the said month/s of non-compliance. | 5. CTA CASES DIGEST ON VOID ASSESSMENT DUE TO THE ABSENCE OF THE TAXPAYER'S PROOF OF RECEIPT & PAGCOR'S FRANCHISE TAX & LICENSE FEES DISTINGUISHED | IN ORDER FOR AN ASSESSMENT TO BE VALID, THERE MUST BE PROOF OF ACTUAL RECEIPT OF THE ASSESSMENT NOTICE Petitioner Commissioner of Internal Revenue (CIR) filed a Petition for Review seeking to reverse the CTA 3rd Division’s earlier Decisions and Resolutions canceling the assessments issued to the Respondent Square One Realty Corporation. Petitioner argued that the assessments have become final and unappealable due to the Respondent's failure to file a valid protest to the Formal Letter of Demand/Formal Assessment Notice (FLD/FAN). Petitioner insists that the FLD/FAN were duly issued and served to the Respondent’s registered mail at its registered address, as supported by the corresponding Registry Receipt. In ruling, the FLD/FAN was not proven to have been received by the Respondent. In order for an assessment to be valid, it is incumbent upon the BIR to prove the taxpayer’s actual receipt of the assessment notice. Hence, there being no valid assessment issued, the collection efforts of the Petitioner, such as the issuance of the Preliminary Collection Letter as well as the Final Notice Before Seizure, is likewise VOID. [COMMISSIONER OF INTERNAL REVENUE VS. SQUARE ONE REALTY CORPORATION, CTA EN BANC CASE NO. 2396, JUNE 23, 2022] [IN CASE OF NON-PAYMENT OF THE FRANCHISE TAX BY PAGCOR, NO TAX EXEMPTION PRIVILEGE IS CONFERRED ON PAGCOR & CONSEQUENTLY, IT FOLLOWS THAT PAGCOR'S CONTRACTEES & LICENSEES SHALL NEITHER BE ENTITLED TO ANY TAX EXEMPTION] [PAYMENT OF LICENSE FEES IS SEPARATE & DISTINCT FROM THE PAYMENT OF FRANCHISE TAXES] [CONTRACTEES OR LICENCEES MUST SHOW PAGCOR'S PAYMENT OF THE 5% FRANCHISE TAX TO BE ENTITLED TO TAX INCENTIVE] Petitioner Premium Leisure and Amusement, Inc. filed a Petition for Review praying that judgment be rendered ordering the Respondent Commissioner of Internal Revenue (CIR) to refund or issue in favor of the Petitioner a Tax Credit Certificate (TCC) for the erroneously paid income tax. Petitioner argued that Philippine Amusement and Gaming Corporation (PAGCOR)’s exemption from income tax on gaming revenues extends to its licensees and contractees. On the other hand, Respondent countered that Petitioner has not proven its entitlement to the refund or issuance of a TCC. In ruling, the Court ruled that to be entitled to the incentive of PAGCOR, particularly, the exemption from corporate income tax, Petitioner must primarily show that it is a contractee and licensee of PAGCOR and the pertinent 5% Franchise Tax was paid. Here, Petitioner was able to show that it is a contractee and licensee of PAGCOR. On the 2nd requisite, the records revealed that while the Petitioner undoubtedly demonstrated that their Consortium remitted License Fees to PAGCOR in relation to the gaming revenues, it, however, miserably failed to prove PAGCOR’s payment of the Franchise Tax due to the National Government. The remittance of License Fees by the Consortium to PAGCOR cannot be equated as payment of Franchise Tax by PAGCOR to the National Government because the License Fees are paid by the Consortium as a consideration for the grant of the Gaming License by PAGCOR. There being no proof that the corresponding Franchise Tax was paid by PAGCOR, Petitioner’s tax exemption was not established. Consequently, the Petition was DISMISSED for lack of merit. [PREMIUM LEISURE AND AMUSEMENT, INC. VS. COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 10060, MAY 26, 2022] | 6. TAX & BUSINESS-RELATED NEWS [JULY 11-14] | | Emperador marks secondary listing in Singapore Exchange Interest rates could reach 4% by end 2022 Okada called out over recovery ‘false claims’ Okada reports higher revenues after takeover ACEN readies P 30B fundraising To address jobs mismatch, CHED expresses support for curriculum review Exporters scramble to cut costs to sustain operations White-collar Filipino workers feel pinch of price increases Benjamin Diokno cold to more tax cuts under “TRAMM” proposal DoLE stops construction of Burgundy hotel Pimentel to BSP: Suspend production of ‘impractical’ P1,000 polymer bills COA flags DOT extravagant, doubtful, undocumented spending in hotels, restaurants BOC poised to sell over 20 ‘hot cars’ worth P 100M in ’22 Tax reforms for 20% income tax rate cap, exemption of first P400k earnings pushed Think tank: Fewer PH firms in a mood to expand Jollibee intros Jollibots and smart lockers as part of new store innovations EY break-up plan could see firm lead industry shake-up Cojuangco switched sides after being ‘enlightened’ in Okada dispute, says lawyer
| Emperador marks secondary listing in Singapore Exchange [ABS-CBN News, July 14, 2022] Billionaire Andrew Tan's liquor company Emperador Inc on Thursday listed on the main board of the Singapore Exchange, making it the first Philippine Stock Exchange-listed firm to conduct a secondary listing on SGX. Interest rates could reach 4% by end 2022 [Manila Bulletin, July 14, 2022] The next possible rate increase could be on Aug. 18. The BSP may also opt for other off-cycle rate actions in between the scheduled policy meetings in September, November and December. Okada called out over recovery ‘false claims’ [Inquirer Mobile, July 13, 2022] It was revenge travel—not the violent takeover—that drove up Okada Manila’s revenues as foot traffic and hotel bookings returned in the postpandemic period, Tiger Resort Asia Ltd., the owner of nearly 100 percent of Okada Manila operator, Tiger Resort Leisure and Entertainment Inc., said in a statement on Tuesday. Okada reports higher revenues after takeover [The Manila Times, July 13, 2022] Norman Golez, legal counsel of Okada Manila, said gross gaming revenues have reached an all-time high of 44 percent ahead of budget and 4 percent ahead of the figures recorded in June 2019. ACEN readies P 30B fundraising [Inquirer Mobile, July 13, 2022] AC Energy Corp. (Acen), the energy platform of the Ayala group, is seeking the regulator’s green light to sell up to P30 billion debt securities, with proceeds mostly earmarked for renewable projects. To address jobs mismatch, CHED expresses support for curriculum review [Manila Bulletin, July 13, 2022] Commission on Higher Education (CHED) Chairman Popoy De Vera on Wednesday, July 13, welcomed the pronouncement of President Ferdinand “Bongbong” Marcos Jr. To review the country’s curriculum to address skills and jobs mismatch among graduates. Exporters scramble to cut costs to sustain operations [Inquirer Mobile, July 13, 2022] Export-oriented manufacturers have been ramping up technology investments and improving operational efficiency to cut down costs amid high fuel expenses and sustain operations to meet rising demand, according to an official of the Philippine Chamber of Commerce and Industry (PCCI). White-collar Filipino workers feel pinch of price increases [BusinessWorld, July 13, 2022] SOARING PRICES of food and fuel are now forcing many white-collar Filipino workers to cut back on nonessential spending, which some experts say may affect businesses focused on leisure and recreational services. Benjamin Diokno cold to more tax cuts under “TRAMM” proposal [Inquirer Mobile, July 13, 2022] The party-list group ACT Teachers had filed a bill, titled “Tax Reform Act for the Masses and the Middle Class (TRAMM)” which Rep. France Castro had said sought to “address imbalances brought by regressive tax reform laws such as TRAIN and CREATE that offer little benefits to poor and middle-class families.” DoLE stops construction of Burgundy hotel [The Manila Times, July 13, 2022] The directive, dated July 8, 2022, issued by Sarah Buena Mirasol, DoLE regional director, National Capital Region (NCR), was addressed to Kris Bryan Baling, property manager, Colliers Property Management of Burgundy Corporate Tower, and Concepcion-Otis Philippines Inc. and DLC Electro Mechanical Engineering Services, the contractor and subcontractor, respectively, of the elevator project. Pimentel to BSP: Suspend production of ‘impractical’ P1,000 polymer bills [Inquirer.Net, July 13, 2022] He said the BSP’s decision to use polymer instead of the indigenous abaca (also known as Manila hemp) in its new P1,000 bills is not only detrimental to the livelihood of local abaca producers but is also very impractical to many Filipinos who are used to storing their bills in their pockets, purses, or their tri-fold wallets. COA flags DOT extravagant, doubtful, undocumented spending in hotels, restaurants [ABS-CBN News, July 13, 2022] The Commission on Audit has required the Department of Tourism to submit documents that would support the regularity and validity of its transactions totaling P3.837 million deemed "irregular, unnecessary, unconscionable, excessive and extravagant." BOC poised to sell over 20 ‘hot cars’ worth P 100M in ’22 [Inquirer Mobile, July 13, 2022] Customs Deputy Commissioner Edward Dy Buco said in a press briefing on Tuesday that they already ordered the Manila International Container Port (MICP) to expedite the valuation of the seized smuggled luxury vehicles in its upkeep. Tax reforms for 20% income tax rate cap, exemption of first P400k earnings pushed [Inquirer.Net, July 12, 2022] Alliance of Concerned Teachers (ACT) Rep. France Castro and other members of the Makabayan bloc on Tuesday filed a still unnumbered House bill called the Tax Reform Act for the Masses and the Middle Class (TRAMM), which they believe could solve economic woes and other supposedly anti-poor tax packages. Think tank: Fewer PH firms in a mood to expand [Inquirer Mobile, July 12, 2022] Many investors in the Philippines aren’t in the mood to expand yet, think tank Pantheon Macroeconomics said on Monday, despite the Marcos administration eyeing a bigger private-sector role in infrastructure and agricultural development. Jollibee intros Jollibots and smart lockers as part of new store innovations [Yugatech, July 11, 2022] Fast-food chain giant, Jollibee, has introduced new store innovations Jollibots and smart lockers to allow faster transactions and more convenience to customers, as part of its “Alagang Jollibee” service. EY break-up plan could see firm lead industry shake-up [Accountancy Age, July 11, 2022] Andrew Pavlovic, regulatory law partner at CM Murray LLP, explained how the Financial Reporting Council (FRC) has been applying pressure on the Big four for years to separate their audit and tax/advisory functions. Cojuangco switched sides after being ‘enlightened’ in Okada dispute, says lawyer [Philippine Daily Inquirer, July 11, 2022] Businessman Antonio “Tonyboy” Cojuangco —who played a key role in ousting Kazuo Okada from the board of Okada Manila in 2017—eventually “saw the light” and switched allegiances to help the controversial Japanese gaming tycoon regain control of the property. | DOWNLOAD OUR PAST EDITIONS & FULL TEXT OF REFERENCES https://weeklytaxupdates.getresponsesite.com/ | |
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