TAXATION LAW MK Tha Beda Rad Soh Sr Set 201 ewe es al (agra bot Weve vous rg va wary per ow BR Susneat conven ad tmpsray ove buttons fg VAT gto pe os rtcepater santero ung Me SO NOTE The dane le epensen of snes fran: 8 pee of ‘one bye Coatoneimine acy oS 198 MRS) LOCAL GOVERNMENT. CODE OF 1991, AS AMENDED LOCAL GOVERNMENT TAXATION { Date lel goverment tao. Teton vel 12006 Ped pes ver AEUNDAMENTAL PRINGPLES gtr eran een nev tn ecu un ey co at Lak te tw he td a three spacey ted be «Sha Ee uae ax red be Mu a pores on he pees abety fo it nt be any am pute ey, vlad conan pty, ¢ Shab Ura neach cu Flector ots! esd chr ing sat vt ke ny te fae (Glial fee paca, och s Pagers stn ca ‘NATURE ANO SOURCE OF TAKING POWER ; ‘ower ted by a rat marate Femme Contr a9 Son We Cage tae RALIZED BAR OPERATIONS 13 CEN NOTE The sent ots of ts wn (sin cro ante Cast Sen yt Sorta bet yt One At resigns, Un tte decay tse by he Cesta, the gow uae sch Ia an uci fe se hy eat ‘egave tan each esecmee GUT nt see 8 at are sures fang power tne ever? tid ts Oe Ege ys, sateen ah ee? Paro uy Such eas‘ Sages Pal cts ‘ie bao ef 8a No“ 780 (acl Conenmet Coie) ~ Eat wc Pt chages ste oe grass ogi ns erst saad Pe ret oe Siirnemeenemmmie, ie fa. se, eras uh cme wth tha Dae ple fal Een ar espe Ponce Ste voters? ‘Steno (i) ma rr more har er) mene Tho Seopa Seen, ‘my oreitee tract tars ban G0 norton B1DIG oe re ae NOTE See ror pray sa npn te dct the cae upon a want ae tr exemptions Teng gene ree od cans ol ya NOTE the poe ogre exerpes, tx cries a atts ct 2 ora fe ch reed cd cn power ee Leu 95TAXATION LAW KK The Pada ed Deak Giteratesengtin cetera | {Grown cena ft 768 af SO GiPrerte te tracert fo Local Goverment Cte, several txpyes she Be etn A tn ox sserpors soci a he IG: No Se OT be LEC proviral “iles cP gronced bye 55 in euomptoe ences gar oro pesely ses ase sar nur ince, rl goer onres rend pin. ‘Sonwraty wun seca sanacy i) he Loe NOTE The senoncamng te ehamson ase ude of prog el ‘erga oerpon ste the eamart oho (G0 MAPOGEAY Oyo ttettan S ho eee Sao So vt nts a uses long 4 Edson wets (See 180 28716 rch a res ih re exes or & May the govrnnt gran ex exemption to taxpayers whose previous compton Serio? ‘RNS"Yer itn o'r emegon des rah ura gts of ‘romohne PLDT w Cotman oe Aug 22 0) Siiocctenmny etme ntacy : arson cave hal su duster onan tn pte (0) hee Tred uae We (se 98,160) {Whats he asia aspg ower of LGUs? sn Serban on charger ghey ba te ove! Peles mo om hae SNeiackty enarennan Se Ne tresun ie rrsen ibe NRG, a cet ar © Neston te Spat ht te condo! mab camps wih ne ere oe IMIS Th stoma he cites ha usb cpa wth ecg P| stir ne oa ° (hoteengpnwer of (Soe - eens 296 on Bes Calg ot Law 2013 CENTRALIZED BAR OPERATIONS ie tay cos ann my 10160 ae ‘wert any onor pie hetngSoneurted th utp, ANS: The foun bm ne nes 3 locale romance States re nunctyetaa x erces? vate ieczed fy Be Sorggnar othe LGU Cocemed hough ay pees Sere (2,080) (CLOCAL TARNE AUTHORITY ‘ene echt theLGus (Safes Lacy” et mre ha rescue auroral and tec ofc x oninancee Mia se guano e ndopng te Meceoue or poe! IM Tecate br spo 2 ea tae ices ad era meses fat ee asaance wih be poveone Oa LOE see Pesos ws orm rere ee HSS ‘ANS Thattonrg arte mintecl sad vores core poot he ee Wa mu comp wt under ho rvsn fhe LE a va « Rican ef aarce wine 70 cae fam apr br 3 coat NOTE Wiehe Sauna a requeato cna te eos othe (atime tx eres aes owe ses (eee TBS ard 17 CGO) he 207TAXATION LAW OK The Bedam Bed Beat ae ey, tt pt etn ay Tesatn Law ern, 200 3,39), Geren ton manson et ‘Rana fo' ae rane wld ene wie al es os ‘ate apy wth san putin Yeoman” (Cte Cit ¥ OX Ranta ‘Geena 1105. le 0) May tupayerquston the conttuona ores o the tax xnance? 1x” usar on he craton opty ac srs onde meabrsmay Berane co atpen [Son (07S atest a ‘vce for by the leisre, Beyond these Irian he LGU gen 8 me Sevaunct Siete ans a Ins" ne fino Gone cose bts arr we, eptaay hevtten i ia vert sso rea a ngs ow mucbl cperr 0 cn fasts tons res oon then tw soar ol prcampian not Spy etss Moy Co ae Manca of Vers ogee Cesena, GR No C2184 Saenber 21 ‘a ieee newaot 1 sub! wo 18% percentage tag under Soe Gn siopos whch are Srey sition es ON hen te pnp remgon apticae? sabe ieebnsigesrace ier be bere Dates gp tpn 2 Yaroneanter tea ery ve Bea ceteg of L 2019 CENTRALIZED BAR OPERATIONS 1 Teton tues rong and putieston Arie bc ry ary mera Picasa ae tte ya i oar inp es ho are or tcl waar tate! propery? 1: vnan shold he te be pa that are ot cored by eae! uae tn fel ropery? setae ea oe Sev 9 aw 7 1 lia repeats ep ona dts ose < Atte tit ces Sotien dee or see pcre Sutra prac auad ent cinta seo ee Se {ss te Bower ots provte a npc tx on sigs of pintTAXATION LAW COKE The Duan Sted Bach Souter i meee meee ag frat che tc lan bmp wary se site nd eatang capo lone Saad yt Sa atone Pose Saori abate, GA Noe, fo 2 (ASS re oi ey a cel net moe ha 0% tr al vain sli mat raw dane sna snd ge oh Ison Seo 18, SC) yom erat fa pate a tc ‘ies wnt ta jon rate ee a nt a Ch GA SEE Never 37 508 guia tp te poatee Sooner psi ft Saesa ee ® Component yer meaty ware ace xn 20% mney whe rerouce ated st fae is C60, NOTE. Te autor) moose tesa ef econ ost ant se ‘alonge ts fe rwnen ant ot fe mucoay whee ey ae fe (Wun of Sn Parands Lo Union ba Raar Ge (30189, hoch Sie : May te rn mods he Rain Deine ase of resources ‘cvaca em pte tna? 2 00 fonts Cage 0 2013 CENTRALIZED BAR OPERATIONS Ska pana nyt eee mca re gd oe Semostu muinno cane osomas00 (Se Bag {giana the paces of plesson Ary pas fat begimng fe pace 8 SOLE eva onary ok ove pp et oe ‘ane! Preesual oa Petco ear he pemepl eens fortwo Staganes wat tang vnc to ys too Pos tay ermptin frm payen ot 6 a? Sg Peon ene ear he or tl ae a ‘Naor lense, go ater hen he paral i prvssoml 36 pagihunda we eine re con as myer Eta ne io paying ts pean 8 Sey nag Syncs hracn aw oa as Cy ra marae 2 Ra of nr 2 ta epee pat ‘Sneha rtessona arto X nha pace ference i apap 8 ra pauasonarwncnt et hat neTAXATION LAW QE The Bean Bad Bosh ees ong stam a ie! ase a amneret Snr 160 LOE tango ya Nt ey 3 musenan acer ated {ats memo amanent and amar psn un LOC? tian, necsoe pure, ohn, Anstret pacesauice hates hms ont, tras a pte usar whore seks ‘Sms neta ansal 9 aang awry tt frames [oe ‘Bip awe ise Siyratacoe ar cas wemnenpatiom mune) ey amsnamer at Tun Ol ore age he TG Ne 2 egy Bane ibaa Gt fe gon mea ‘lps be amurner tan naeVAt end oe RE gt ont a en ps stn SSS pa aneiaooerncrtnn merc i Seemas 1 ee NOTE These rot sue! aru aoc by ha rome Bae Sofas niet er Broan wr Seba ORS Prop ‘Seinson of tits pre temerted nes 12h Sows ope an cote Sie eee ner rer ere Shout rte PS) (Se 14 CSC) oun Bes Categr et ben 2013 CENTRALIZED BAR OPERATIONS Fong ers fae ZnS" ne ety may ley eter fossa ehaghe whch te prince 0 ‘eee a peas and orton tvs (6 104,106) NOTE: Unit the LGC. ee se Woe [3 pee of ete: Corporal Ce, cpa Capone’ Clas (Se) ane gh itanzed Core) Ieee sethaea reprint eaevre ier, Ga et Tamera Tin sown of mniiatas ‘ANS: marepny ay yon ese at ers Cees NOT cere Sees by romen (so 1 (2) Moya musica cote pete Sn Any a iy le ch ei nd cs (tecaaos cl tescratin e o Soateo» 6 ‘econ aious pes of bias: Ssh wg oe Betratee NWN et may Be pats by enone “nto and cinponaes ol toot dead oes "ond woes natin meaty whole? Bnei A staal mi wn pce bp oot conte nacre 8a Coc “ evince? ensure” ae spare fo heptane ass heen vn he es 03TAXATION LAW GK The Bean Red Boob oma pes tl ated sera ot ‘Abel planers equ ecat hart ois, feta F Gera ae 185 160) [ANS Retort 9 sasha the utcone buys ne conmedy ft hs on ensure swapcioeot aamyal econry 3 Se 3 cS) vince contactor? ‘BuB Concer neoprene occ suo potessera Stns en 6 whom iy re ery stata 4 On psa enaget intel any nha of aio seme, ot ; hos peter? SiG youn, tor mat ot on iran, ee om ae fo Pies angela ne ade anew ah and Gv’ sae Sn 0, C8) Ie pas te ween he moe a ‘len te ere, VAT prongs tun’ tr NRG, he ttle Sant ‘Shoes 2 pein odessa fe pocnarg cae year NOTE. When camepaty ot ety tas abeosy meotes a bushes tt on IManieehrary wef fe, Sata pres wre and ay dora lt pan Sax 14) he Co rae oy ay NO {Once eoet me sare ments, tos tarde ot wge Geo 3 (pote same LSC See) may Seren ny ot usason at te jet se tx VAT. ee pcetape tat sda he MAC. en at rem so on Bea Coleg of Ka 2013 CENTRALIZED BAR OPERATIONS ee te aC Bits Ps ie ERIN eats Haga Serer Mae an may ts wc a INE A suscse ste!» a, pen tment, set # ¥en sera te ca ero a tne ‘ie te es concurs ocy vee |ANS. To orn tanmere maton pd oy he pen conduc he are Shgeeteee team cela Slee’ ah omer tse om sins comp when Gerona we 2 of mre ‘ip en ore ge Sen aE TEM res = NE Sw te! = ee gee 9 ‘naing ea ono neh ies ae CS) . [RUS Th wr ees gchar ehch hay spare yo LOU Te runtoay ay apove 2 ens ech recat es od tr eset eo et snc ine oat Feats ad ea ofl nnn (Se. 148 6 chy roo aca (Sec 12, 16 tus fa cae S158, .66} 905TAXATION LAW MK She Bean Rad ook EMos ie!’ Easy poet oten pom Boeaton pus is er tons MIS pies lye th ooh rascal ites 0: ere inte payne ome mace? ‘vate meaty ranch sles? Raa" ber et sed ao fount when cna apne he Mehets a ananeren oth preapl er 242 te LEO. fet rach ost es va ven conerpant A wear yeh act ecoreered at sles ofc fd). When’ an otc conse 5 sles tc? Seay 1h 2007 atic ie acer OLGF Opn cee Suge sn ral ge dy cra whe pone oo ng wae Sreopetie at aa RRC) OTE: cae of tnt, own cprs cf marae me buses sh jv totknomch tne an el dt nese eas or 906 fu Keo Cage a tae 2013 CENTRALIZED BAR OPERATIONS eae at ate LO) > wane wacton wae ‘chins thes where tht i ctr. pret Meso latin 1h cts mncpaly whose panto oeaed Datars, wee Geert teste, he Se Socton (out dear hae 4 Bench ale ocearwrous ie alee srooved by Pe pence of every denny tuck van O any ml vee Used ‘rs ater posts ry be Severed by Pe Sanggnarg Panga iy, abe at womans are Tce acon the stance of cae orTAXATION LAW GK KC The Bean Red Ba avo iy Unenes Poy On ay lee Moyne penta ee aga) ‘ite te pec i nn fs tag ea eres 1 ae Fay il apna ase Someta tas SY a es ame eer ae Ne SS a Nr og. Cerriarbc laces. ie tae SEs SA eee a cmcwtoomtae start an ceramic SEU eeten near ane ses estan ace ace Pog Sn oe cs, hore sou he be pid case cant prt are fe sb oe contact ane rt pce were ‘se uo unon (St Coe ee HS 2) Ta oc he Pe NOTE Dany a cri cu ob be Phen Ma Co 8 V Shyer en eae AUP fan ae “ang poner xrnanrs iat te eae hang poner of aan? feng ite fos, ano cages whch sh 4 ore toacaee ‘Sed 30000 ae er barangays in ie} a8 seco ar a 8a ok reads Meal sh goes tro 2160) 2a eo Cateye Ka 2013 CENTRALIZED BAR OPERATIONS {acse i pont af he barge 6 mpoee serve fm of cares icsachse iio oxa athens (oe. GE) if ots scarce fede ane Dteay wes pas his wowed cscs Foun catooe he Sngpnang may ‘ay moore tenon ewe 82 10 2 Wan ay nro be sued byte ty of murat? ‘Rus Te wan fy Seneca be Sood uponoy he Bwngyy wer {aren woung tay ta hing Reet ibe ero et ecco et Soe epee st mun nay math a ea 1 Qremmerta eecing eating cots srg ros 2 Shard eamsncn nen tmge somacon es. £ Gn Eancah epsom on nove ao user cee ns na rg 8 patel ehage oe fatten ae es 1915, Shenae or chown wenger De wt fy pi od ro ‘ta watery, tage oncormanesin sen undo eendrce tye a goverment ne cone e032 cimemeneinaenenne a Se aca na nm ‘Sige we se (65) eo ore) NOTE The Srgponan corres may arte Oy cleo of a hen Peck sty antares roars Theatr, Pe salty shaban Gentian Sar 88 030) 908TAXATION LAW S@KK The Bedan Rad Bos Sette ature of comny wx? ‘ANS The cana tS pl apa te pses onesies a ct murphy be vay ayer munca) a a 858 Boe (Gomonion Be Pvc Tansey a8 6p, whey ier community ax? ‘Rn Clr mses a vy commu Ba a» one (te Yo ae tate or commit? BTR eegeriate ee GiNeopaedna samen cen wow me Fens eh ‘Seeacin te Paipoom (So 150 160) ae gattggesente ta commana «va ‘arin e Pigg Ses mo oad nt tenon em eran at tt vines community ‘hee Sonny ane "Siecle ey cana (S 1 LSE) vines the payment of community tn? ‘ang Coney eran on ny min 09 ya tc abe vs ar ania Paton otoconia 8 060) omer een payee one pass eON) (Ser Tea voc) aS cee eet oma Muy 1 face nme He aye et Shea ed cont me vos ay Scone 2 & Rerovet ey ter, canta, or pet fom any pte aro ‘Tate the ah a ce up aorta ev een ay Doster ine uu Ben Cotuge tae 2013 CENTRALIZED BAR OPERATIONS | Trnsds ter tos sna, ' Rema ty ra wage ay poze crane 183, 6} NOTE; The peste oe cman a xt shal at be eid yt ay mel mane epee bp Hen [BAS Yes To ipl Yeas’ ray Spica he Sng eas {ieee commniy ttn el esac rear, poe tower Pat Si tamay teaser sha ond aconercs mth verglont, 1 Now ae te proceeds of the cori tx coleced tough fe Eeangey trace tparione?| BG" ses fe commun a calc Haigh e baangey taseaee sok ect srngy wre see cede ar 68 260 won LirATON ORTHE ARNG SOMERS FLUE {x5 Lous cametiny on me long (6 BEEP ERAN) "Bc a ae et ein wt of a spin rts ores iad od ard 2 Sitters any oes indo A heb gra Cara er eva rey in Ere ws He 8 pen Goose hayes wean fr dyes oromerws8. 4 tam rita Geese 4. Ponoreweguge nO varoate sasegee ye | Bp hese nS Econ want dea ony eB Tiovepty Pin ant CA hn 9017859 1 Bocnge ort ees ti VA) on sls, br of ecarGe Except yen onde erate Co rote re hres Pape peo scaly peed ouTAXATION LAW LQG _ The Badan Re Book ten in Sn, 18 ‘esata Parasia crea fr Yar fu (yor for ror area rma ly one ne 2s eee re Sane tn Cee Ee tested cao ree rtp aga Cee era nin acer ages of ry aden a Hanae ovement 6 Ex Poi ad manoec of aymat te {Consors party er nih est 8 pad oO) SERRE cates scorer Suga clan noe anche sal cous on fea maey ‘by fi ann oma trey fe 88 160 Ragabesnent ‘Eve cal se be pa? Siu Paynter, 2 coye ta ene weno De ‘ent ey Fang ows suena uaa a Sve The Sangpnah ceca ry raat reson coe esr Oe Topsy of ch nm a, Saraswat safes eas a ‘pte apaodns weeding) mone (See V6? LCC sw ur Bes Categeel 2013 CENTRALIZED BAR OPERATIONS Penis on uaa es eso horses aps nosed np ne oo cagest Iemot enue 6 mone fee 88 Autry of nae in colecton ae nspactinn fD984 Moray oahontl Soe, NOTE The pool yor ming vest may cool buaany (rear Sopa ce lens Tae rage Se P7016 Whom sont or nmi boost pron jet tla nee? he rte cre tay prs soe sana each ‘ets befor tes ee 179 2) ‘ttre ee ed wre pel (Vtg Ta a vari est soa crt Bifold m cant 2 tapayer gnsane be Shap ta See see wean 0 cys tone cay own 3TAXATION LAW_ KK The Badan ed Dea ory may la pape besten nih cut teams prabea fase feo) NOTE: Coat of compen peacion we ote Regan Ts Cou (RC) {Doronn Toston va) {ira anc cn Ea 13a Scat Jn ox ih re ‘Stele no 0586 ty a) . Finane” othe ecrty of uate, othe Couto Tor Appa ot Se sai ra Wit woo bv he your ee 6) Bt then orator arnaresma 8mason sea wo scorn of ra wt 0 se tom te seca hoo (See #0 IGE Fageoy Manat ent hetefon® Lmopny of gary. 16 SERA Ie (ean oh a beer arn ese ae, vs of gene ‘Sotiris, svar tory end pee nad ‘Sly a fui nd rte Gacaon fingers lanes Bound ay Pasnd of assssmt and colton ofc ns, eso cares rae ripe pe sent tt, eho ferment les ln tharos toms eybe aeessed we 0) 90 wal he presente ptiod or coecin esl tates? ‘Rng Us tae en cage a beeen fe) yas Fo Ga pei sre oes cy Ne ak me he oe an Bes Coleg ot La 2015 CENTRALIZED BAR OPERATIONS inte ground forthe suspension of terug fhe precine pescgie ase (PRO) ce ne anda Out tbe mum Sore ce! be rae (He 10, Even grows tas? fs en ay) sap ab fot een he wc NOTE Te pa shat ey (0 dg on Sh pe te yp wth ate he oa east stat oe yo eply coed t,o chore be mae [RNS Tha utcal cm sh be made wine) yes en 30a eo mwinipe's testes ahogoreeth Se. 96 £6) te chase eorrce I ys so ) Howie ian extingsoes? vuctoadarqan vce TE eerie sate LGU br caecan cf wien? "tow, asTAXATION LAW EMAC The Bedan Bed Book, Pca see? ‘ANG: 8 arte cton Grodno goss chaos, Sr, and aber 6 ma br scr rae nf Sg poet pepe, by lw apo pep ard nemo ea ary ne Pe 8 {ey te Lau purchase rel property abertan for sae? “ei Sina pte Pence sr ° a ces suotagn meine noes oe ace Septem eames mpeanancn ant thon eenuet ohne art Ae centigrade apa oo popes of + ase orp Se en crn. er bee of be ich 0 he array ery sh ey a oan = rvs ceva oop my od edn ay we 8 Orang bs aft ol mcenng es ve BSED by iy teal sae at tse na fay el roan 185 060) scentfom san an i ie ye cago ye ram pane nents oc esse vie ae sand ect by tore no wal so ssnaean Daten font "chara bacon ue See 34 LC) i (cover amare wan yeas fo 916 fein Beta catego Uw 2013 CENTRALIZED BAR OPERATIONS a Seat cata ng tou ay Accounting # davare? 90% Rego be ecsednge othe oc ha recite Depattan le cee tn by ato ot (ee Rae Sasece are aes 3 ‘wotwgeronco atone Toe Uso) Fruatten ota antl peer mth fag steaaon sult Pres ans ro ets i Asean Rope Goce fr wit) natch sre oy sa opr snr af Sen ‘2 seman mary. mh yas ron sateen) Dsosston these oft 9 sppeaon cen “eermeaungionpood cater alueto rho)TAXATION LAW KK Tha Balan Red Sash NOTE sy a fe et yyy ial ton Sires s bern oldcltaton ace? wom urn ‘ wes ‘ete, ees or Coes bec (See 138 ey tcte ee GRn a C Sat el ae NOTE: Ei lhe renee oh afmnntve on oreo acon oo vert ontcanerad Se 174 LE} 1 REAL PROPERTY TAXATION 1: Deis al rope tun. fs These orp fae posed on be reap uta a popes a lbh stag, machen. ard her incon rae of ere Eau Ingen GeO bE, ower 8 eh sma NOTE Po Wo. ten Proper Tax Cs) ruses haba fe abety {ata hom amps) eden Sin aor re pony one Be of Scania tan so ele owe fe Same ere re (nat re Kind a propery ie? ‘nS Sep ay be er Gas Ren Psa ox 8 Sposaltaver cae Tow Sear eeem Se ‘aesiomconia sect ee Se a ees, snes nine san ung ee Smet me ces ta at ea Siegen hen i i we Hay Roa eka way cca one uu Be Catege tL 2013 CENTRALIZED BAR OPERATIONS £2 Under Art 18 fhe Cl Cad, dr or machin and aie to fe catia tn property specs must by pa y the owe te Wa acon, mnt nt racy meet he ed fe ns ot tots sarld ony the swne, Gl eampnes aa urdogoun Iwooury fr purges fe ror nsaton unde he asa Govermeh ‘Soe’ Capa 03 Bar Question). ‘Beene chek te gases ston wot acne Money tg ue tlsad by eae ieacas and en ea ep tr aos of Stelter e's ta pcgmet They ar nr fea ery eo fry mt unease de PN. ‘tof ttsconet spe 4 Sc 26/1982) INET ioroart a son made 6 a eyo a9 aceon “emu orutty ots adagt Rr new or rb augue (See 3H LOC) at arte aqui foray of anirovrment? 8 hlstbs separate ateisaoe. dante vases wcpendent rom oman ey May persona propery be clasiad af ten! pop for purposes of ipow® ol toston woh pete presto moh be conse Sena perro 6 GaNow Yan Jano GAH. 880 arc co ‘vat encanta pee of property twain? ‘Ausrihe span asnsnert ny ane cle a Yo ope hale (used ty ne owing nara ptne PAUCE) 2 hese comment oy aon rapt te a Fea ty Sal be dani basemen puree ante basso ‘a grocery sha be assorted on he boss of 2 Un casscaton win ‘ine at and sesame fat sony shat bw Entabe SH. 18, 29TAXATION LAW KE he Badan Rad Bask "S vnt ster tel prpery tx? ‘AUSF peony sso) TOOL UP) {Des tv aan nl a Rs by ob to sya tr 2 tvoren cbnes ch eT iGarme penn 1 gest one Use nd ton canary ot rope. rooms In hrs epean c Sabre omer (CIMPOSIION OF REAL PROPERTY TAX Wat teeta ting over ‘moran itat ie me tm PrownoaBr re aon obese Oy Eat are oy la anon Be Fron pss 2 wre may ny ral property te? Sits Say tn a ta Men ayy nar rmotoreent slates aun (202166 NOTE eon na a ase od pone ta a as al ep? iy ~ Not enagarg 2% of assessed ve Napster Wo Wace Ht encceng 28 of assess vie (oer 2 Leer ht pil is rel property? ‘ANB wae pec 2 Sana Ekoeshn an (SEF - 1%, p6anora eles frances Seca eon nes 285 C08 (i ne rope [See 29616 Sour Arsen Gr te wt) ~ on wnt spec cele by sacar forint dy Some ot NOTE Spco! ey sal ot mca CO of ese co of ws Fone ara provements coe of png nd a ah Ehren roy comodo enh 300 hen es oto Ets 2013 CENTRALIZED BAR OPERATIONS nates propo fins Tei tay ace ol got Sheatadin hetonttn as popes ove 24 0 (vat ance a conidre ie? ‘ern ae owe PD oe Pome) ‘omer oe Nordoramsa anc res 100999 m aa fn hn ‘hn aan sled or nrptoed Oye ena fe spy Broan Remains ron, Recta nay ab ome ube ‘nao opera arabe ial fee 7, 4. Rnyeause eh sre er nay vrs ec oft poy fevion nang agate mp ong Soca a (Se) {What re contin ore vali of tx ordnanes ‘amt as nd Soa ae Danes y enone oe trositant yeas NOTE, The oan spglts he Loe Bote of Aste opel ad (Cerna Bono’ assessment Spon (ee 246 160) SEE eo nucorye Ao renee ce a ne iokoeewenceemiam eneTAXATION LAW EQ The Deda Re ook b Chaatle tuon, cherie, canonages, o coarsest ‘Tole mccawn, rent ot ‘egtas comets, sn a re Sale and cor acy ee te ese chm rs coma ta acl, yon xr apuraions engages ete wry sre dneibtan of wor ance (eon snd Wrst oct awe 4 Real poet ewnedy fn myted sopra aeons unr Roary sud fo gluon coal ane euronent ‘ometen oe 50 80) b ‘Sry helocagovernetmpone tvs one ntna goveraent? ae crpt ss chewse poses Sone meen cae SRT a, omc rset? Sus Adunty ve Epened ssonngy pres, ey. 68 acy se Stans nen a Oh Dey ton 5S ay wt aad cockaitaeh Senha e priomeec na eres Sidude (Books Cow Detorary. 3 ocd Nara! Pome Capen ¥ Be SE one ene Br SEak 0h esos ‘ames mmr are cm rp) ay cy ad ao Siete eats cin xen en ml pope oj eaten ranean ve sosene mise nga tam wo at pro ‘Soyo oa 1286 Sy 82510) Mow sual propery ported? fs Aen ay whee era a = od atten mn tee) on on Bis clap a La 2013 CENTRALIZED BAR OPERATIONS Q.xmais amare one ape? ‘srt compote esl and trough by 3 buyer wo sot compel fe buy (Se exicaton of Bal Pree Bon te att detreren oper? [ANS shal ey persons, ane ope ona oan a oy gh grab rapa tie powen yer mune aces» ern arart rea ene ‘ate’ s? Ber oper. water evan Eee cela, oe ot Senpt weal Be the cure nd r mahet sol 8 Pw Popeye ‘htm by ve cece (Se 202 LOC) NOTE The sun cnn shale He nc vy bee) se Hom Janay Yotkae i canmerang wan seo 18 ati ty of pan aang vet propery or mating rs upper min ibe susnsr tar Coe re Bee Si ape Sa cece de wpa NOTE Evy bo fe apy met mak new ceaston eet Fakes ‘ova 10 Seat BE Tomar erent nesoryeuc ti ‘eciaaton wn Wa presebed te, the ROuroA, Oy oF MUNCRS ee Sen reennisee Wat ihe prpos ata eelatin? Sus tar conten sry eae hs seas 6 tye pipet Fett ne menses ar Revower Toon Wa? 208 cpm un of oearnp [Sa Veriuni, GP fai, apa 3 $n Homer Wl pep ecrbor God ga prsanan fe fepety fat crt m he actus of constucsve potaeasion (Caeakésed Rs! Een idaayon Vay ev Cat of owes GR he 1211 oy ‘an 2TAXATION LAW EK The Baan Red Dock gers brat ta rpc te tie 2 ‘reo Sto oad asses See Sra pecelne keg oy ate 4 Rea pepsry sna bo lated, valid and asaseas Ine nar othe one: Serta pve avg np cen be pony Th egos Unde et proery — a nano 8 at Nat Sane, a "Caparo partah Se esosion so 35 cl, Owe Reputie of We Poppers ee arora, slic fie enone Se 208 16) Bebe eens ne Alera hal hep sa ten uc atone ‘Sstices ye ones oy or monepa sean ee AP 1 ‘none sea tamara ‘St popayessewsnentiamace (Sor 212.60 2: no prepares he shed of a mare valen? [ARS prnoa. clyde unions snes af the manepaes wha Moo Mota fre pape toh of rhe dre Se fl Seer ed aris go te sted be ponte capi oy or maraipal il anc 9 Ie enepoue Pe pes a ‘Autor of Aaseszoro Tate Evaunce {2 Dacre te ator ote near fake eee SNS eae owen ia rane oh ety ay sen ‘anerano, amour are, 3 au, tt prose of ata loeraon ok SHO ee rae ye opey Ys 218 10) |ANS! Upon he necrmeraatn be power munca aes, Be “inggnan ered sh by stance avec! ero ston te ‘Sno fr mat ves mn Ray (5) yom nok stl (Se Bree en Beoy Colege Los 2013 CENTRALIZED BAR OPERATIONS gis of es Prager . fi Rel sey abe ovate os (CARATS) # agra ¢ Reco Boca fne 216.160, NOTE, The sive muncemty wih te Mato Mans Nd, Dra Dex ‘Ran Per aoneg oranances said spc ceo pone? (Rectal ple seins te sur a Sati twtr an [etor er eanarmacr oer pone (S78 160) scales Doee Binal cent [ENS Reval tee fe fs Ne supose or wc the propary srecipty PSs ited ye por eaten te! (Se 18 Sere Re pay an in ats nang bao sree Sam tpt wo enced fox Ocrston sweets ae mario hearer once en to nen ow meine {cH Unted Shae io Fey there peenanray wth el char te ry fs brn fn to sale oat raed alo Knonog pests to to Local Board of Assessment Apes, corending ‘iri fr ncn recy nat pos © Bienes’ seus bane geet Mt ape Ms Argbes. The wean on he asin tat of fo dateaion. AL 3 inayat epost aura, Soe Zi oe Lc pois at Salon stb ctr is seed e ab chal os Er) errTAXATION LAW QQ The Baan Red Boot gy tl et of 201 He A ss el pope Es ot JIT. woe ny is pum nd. cgi ‘ater ot nat he the ener To ee the rel cropary tx on ha aubascr Ife ceanedperocs wou ret abe contay few bute eat eso gw Cayestdnin 67 NOS Pay 21935, 1 When it» propery consid oe acily ued ination treat oper ae? Se consmton roo ts ia Geet wd fad Wn posse (Ea at of Pay BU a Py Ct be Cron ‘Sater ony Ot ee cn” spy oe sere “tle wine #2960 en eat 3020) 0: Now ar and ata nar mite and ues casing? fre cartesion, aon ard usenet he geonnurt es (oa on fo! Popo Seoea ad Aten asses ye DOP ‘Somat Loca ovehnan Pan ray 006 29) How rand espa busting wie set os purpose erent ‘om talon ich and tse, shows be caer 2S Al” pte at ol Saud sr appro! se amma of nda ‘ata ty te Bulg iad fot waters 9 spared 9 ek! [ins ew esonaar one Reuisrgscera he sea {sehen ecard ab apd ne ae et erall popes fee ORE SE 206 son Bes Cateye of Ba 2013 CENTRALIZED BAR OPERATIONS ong ssessrontos bes vn or mone ‘iin ene valued! poner See Ta Cao} Shen stare! ee tal foes by eranoas oe Sanpinarg rio Samy Poser Supa Sn a mona ‘Comme rr ond ner = 505, « Revo - aa ne 3 25505, " GOGCs engaged he sup an bution of mater anor gonerabon oe Sarumsoun tele comes fae 18 0, how ha agent aon trina Sop a racers nat yen sa ger evn of a propa asensment aks ace? 1s! fe ponte cle mone aso al a 8 ps tal eay weno io a tr eye ai he ron of gr int Eaatcmganupaing vane. 1 noe tolge over man operas tha tn am astsmer re seater popu thal a bee cesta Fee meonsaet traps yrs foam 208 op ety 175 Esai roar ane Sorel Ts vrun Garman Peper Taeaimnaravoncime Piva 6660896 7TAXATION LAW QE he Bean ed Baa (Wat arth stances wre ha asessr sl make avalon of Boner? SR sont iyo mi msi he ae iy icine eee rasa sey brn a tee real popry sated ed ale tition ont rat, i Int gig genera vorson opty castesion ese, « Krag smase bs pean in wor ae be opty sec (Sa patse, eprops (Se To, CO assesed wabes 1 pope 1 hepatil rtal enton Grn nd sen in a ethno el poy va (Goes spayof ee sce ra { hnyohe' sume eae (Soe 227 160) How oon may ha assert of rl reps made? ‘ins Tne some a ol pop Sl hat be esses oeter Pan eee tes owce guar: aca saect hu poverars sss ere ‘Seve sad porary. ran nage nt sea we NOTE Set 221 of me LGC mary ae sown re gral ne assesses tretsoa gwen perp sppenanca ta anand nach sma oe iS sinrse a ingot of bat tra’ (Seavona Caml Bea af ‘essed Appomtf70 S0RA S37, cod Comnson, at Reon! | Staton te 15006 Pap 79, (0: vn te seen ol propery sujet bac nes? SRuSraes page ser re flume Sut basen ts | thi ee pra Sng nn ngs hove teen tl acne ae Siar en or pra a dint estar prove owes Pa ‘ich os su be compu on tal ember ‘bee ding capa ie (Soe 2221) NOTE‘ sate pion of nh garter ing he te th ea tsar was cn ty a over mere om) out ron chars tat sale sanction test two percent pr mann or acon Peto ro he ate ose a ‘Sstecmrt tag a sy a on Bas Colrg oe 2013 CENTRALIZED BAR OPERATIONS 2 When snl te aseeor sie nt of ew sd assessment? Sins!" mat oper tseaee he fit Teo” whet ansing ‘essamer «eau: tease. ono, mun seat SSarecnn rt a) Seve rae ean ch on at ead ssa iRepronin nose rane Rapper eae See 720 (86) How ar machines fae ane anaes? ri "Reem mmetie + Rare (et neseaon Co} OT tm acinus vain etc te ve 0: whats he ra or sepreitor omnes? Tr mga mache at at pean (Se 28 (6) Shs teat pera ay ya sha sone 1° yo Jay a (Bey ye ons nes tt dato sate enone pay win 2a Se ‘ie ony abe tn moo. or euros oy nd won ‘Huis cununed on pene panel he cing as (See 296 C0 ‘Sin tect real propeny nes? Age eco ae yn wth nett a ne SBI fe gate vss eb yor Purp basa oSteorea ne 247, faa tered apy nd bere matron ia ont Sea Soe gtiecreonencen NOTE Prom Websense aby eed oe sory oc a Dias Rover kappa suo yaya ee a9TAXATION LAW (QC The Dedan Re Dos ‘ely te pone mua ego ase 2 0k he Le mans tre ptr oi a ec « Reimer tn ataadine tree prs tse dt Fhe mncpay wire he propery sand an 2b he berg ne Pe papery ed cso, 2 0 Fe) [AUST pwr yee mapa uses aht pep 2 | rere ech ssc otros pa ta Popes have oso ny reset tured one ae of ash Prepon Soe 208 yon at ae pouty es ma? 1B pated ty ey of tric! Desf m coups are Py ‘tse pcr ay of rerio ha Grrl tn yt tay oat ach yar, eae stipe bart propery at ode ston carb SEP or + Sty he dg atte Songimon coda te ®. tthe tropa a gee eicdaen he ely one 8 ‘ont or2coscaemese fee 28 (GC) ad iting att rel roe at fre) yar fot athe seca us he har fs ret ‘Sie wine on 0) yas fon Saco te fue mia ere Be payne ne 270106) 12 wna Ig the presciptne prod for collection of ral poet taxes Ietmerng wc RO) 2th bea eget sey Prevod Yon clear a i he ouneret peer ete pasar hava spre orn eu evra s'psite ames se eh he «Theme ftw pope im prsn hog es treat aren = Otc ne ‘are of ahr Cnr beats See 370.160, ay rel propery ans pin nanan? NS: es Bee ea peer tans ston st SEF Se may 96 {te tate eo bens Mah sane 3 seponen Stee 3) ‘et mares nen Se 50159) 20 uu Wes Cotege a La 2013 CENTRALIZED BAR OPERATIONS NOTE. One speom eons an ny ee et peomty tx 3 gover by ‘omnce uy Segura ce cues ren operas ay a yar a eae at cara acount tor auancs or romp payment? Bus eaters oppure he Beenon a eung 9 SEF bein ovate Sagan gong uc et nag by teow! ar adiwarmeiecy ‘Soe ne poe: he payer cf neo be Se eon pe OTE, ine cas sh heat eel on he nga ater peron auto psa mane ne 8 WSO) SY Spar cna ty er ni ro ‘Saag Coc ly cone ce way aay ae talomnymamyproecn ageoemencpy (See 2G {0 nwhtintnce may Present condneo ue el propa tx? Si." Pence a he Prupores mayan ube ae! co acres Sty era munca uh he io Moma Sve (See 277 LGC) ese ts salon taco: free ci of msi arver tal oneiay ase 6 ce : tow nero aatogney gen? sc) ewe oe consonance plead ti same oor a nen ro 2) crseue wen wer gua roiannin te pment oaTAXATION LAW CK The Beda Fad Sask Ban Wes Cotrye ot La 2013 CENTRALIZED BAR OPERATIONS Sats sn wich thea de { Ttposanapopry maybe dase yar. HUE ett att dpa ry ym the your for wich ho ux aut (encope wn Pe Ponce of esouarer or ‘etal ious comate sinatra be ete a Ffscry wits soca gabe auton, anc ene propyl ‘etchin ucan need. anise pO ‘cppgeme elu ‘ne sn oth fw owed ai ero LO x oct fase x? ete en a 74 160 tLe antelope amen, Bar Revenant, Vl 1 0067 Sarto wy tnd wore: (Se ae LC) iteaae oft over orpomste tel fe 257 ASC) {hn stem vy onal propery? SS Atos craton! heeft 9 Meee, Wo respeeety ‘ecto nme bet og aes 258252 LS Proce for ny on Ral Poesy Givers an (Se 287, 080) er a Worn andy Loe Tv 258.16 “ ‘rd worrtemolsere pon he see ata Rey Det or Whe fae 258 100) i 20a tom avn aan al saa st yy 8) ‘Sinctraga chown prope seat AMS leon ocr me ‘orev re 26 ct) sw “nent ak moras a expe se (See 28, LGC) ‘Sa hot a thera erranee cl the LGU Bung, OF (co he propery ‘braid A anya os mucin wo ne Soe 280 LOC, ‘soune tense bra See 20 LOO) ‘yee de teenac vu omens stacey oda tt) (i lbyee pn ps cate 2 ps ranean eae ‘t Ec nb nr pk ary td en) ye Romer sana may esa roar pain Suncare ayy acy ppd anaihciceot “cio See 284 60h, 7 ee ye 2 16D) 0: estonia st a shou ee? . the ruler pone a al propery nib, fe rgieted ower ef he fos Stet team et estan > Fegetar al Gc note mpes cer gate per (EE Bale rae aa Sane Aes ls He Sth Sao 1m ie reenter tla manton? itinerant ve foc bro et onTAXATION LAW OKUK The Badan Bed Book (gpaemens ot duces (efi CA De Koa Saye 20 SCRA Zea & cuezon chy robles on samy 38,218» at of dng re rover egg nner ct prt canton Sosa Bh Sorry oo Sy ha ats nar oot ne’ ptcaton. thre tne proper sted hal ead a Pe Droperty in 1996 but alled to repair the documect ot ale wih te topat Sel dsc ww a ee a Can ai a ‘considering thatthe Gly Treasurer th not send him persone! notes. For hs re hy etn mn ate pai pg wt ieee eros ise aes he Ra owe ae wn, OC v CA.GR Mn, 120974, Docembar22. 1987) Sct Toone es Thee pe at n cion ma atysn Mercoua cw ca GA Ne toRsbacenour ze ter Eee Sareea staat cet mer ‘oper owe maybe clei auc 258 CG “OB WET asl of tent tans, for or charges Siero rb ann gee eno scare? ‘Spore andor roe nates ban ery (jong SE OH NOTE The poceet of hes al acount a Gene fd oe bea Soom tance B81 2S. es Ley yb apie acaeay et ei amet, re [i ssares nod fae 25 60) ou soon Bets eg of Eas 2013 CENTRALIZED BAR OPERATIONS Fe to armrest SSE ete prin cro cen colatns? dium econ edna rs obatgy eno nena oo ‘Soyer may oa wasn cas en tet ote ster wih Bowral Yes anno) be cs trp de Sucnresuans ediemon ne 54 C00) ecohau Ake aay Seon” OUR ABE) ana Conesngaasessen: ofa ofa gape ‘SPmayconeat eset oe oper? [NS yaar errs eps ett iba pty wo el aes site cr cou pom ce ops maces mare he eee tite wee oer eer tc) " fx tsk en cn cd nr 2) on ‘anemgaccop ab acon Suporte concusen (See. 200 LSC) 1: Wa he ray tthe caer nate Me ot eat hte [INS te our eho popey oe srs new gl ast Pew oh ‘euros air en eB mo ay 2) SEkeuman sepa Te caovon ee Canta Bead Sha be a On NOTE The Cal ons Anema cena aaa hare tps ure. Such suey ape wre Yep cous (Cane Be Penower Taran SNS! fo ape en seenarans ao puny SL ce case, ssc Me ‘tector de corsponang aly tes on he opened aes tre"sowen ony sents io praee we sane agar ‘eranginon th Paleuenne othe spud ne 23160) 935TAXATION LAW OCR She Badan Bed Bash (Giron pretest mae? Irina es Marts et, wo sh Snace eoe wi ly (9) (ye trmccne oc 22 10 smart meet Pe uso oat eyo. ty a pou {Tampa 280 SCRA SD, mann Dando, Ba event Tanaion a) les oe areal Th tn spoon fred go inet ele, alin by ana cone Te Peonsf Gnon mere ent ran aren an Sips a property tnesNAPGCDR whi eotwed and Sal Opa ‘wr Are at Sea pod one te ty etre Sven ti Ce ua Sores snnee ma tc te ea sania NABOCOR reqarestomake paren unger presen PS Iie ves Br gory econ fay aon, 4200208 » sy ‘sare smo tress oh seat 2 oc ee ops oor = smn sah nal sue eae ey in oupon nha i apr done ot uta Pe tate sche sen pen as QUSOCSE ncn en Mumepaity of Paghno, GR. Np. 171506, danas, 25, 2010) oad ‘Sittoed agnth oweigor tae tab See Be EGE 26 Soe Bea Cateye ot aw 2013 CENTRALIZED BAR OPERATIONS (hen may he taepyer ppl the LBA? (een eh shal deste apps wth 12 doe on ee este sys wl tes mh deena lhe LAA, e my roe {hon ath tarpyer appl te CTA en bare? ‘Rua canh mince roa Sunray apse CTA en bane win 0 ye ‘Rivets Same an A Ee Rus ary covers casino a he CTA on arta bo appealed the Suree Erwin iS anyton cage! deoeen TARIFE AND.CUSTOMS CODE OF 1978, / “TARIFE AND DUTIES, DEFINED fine rt. fran i ye ta wh ty Sees feregn metros fh Low Da). MENDED. © betes unten Secure gun one pion terttn ny eas Pv Soar or sopene, Oo eh NOTE Tat and cut ites 2 neha, Cua Stine ce Ret pad gun in, ose fa a ch he pty of Tt are usta cba plane sere near Eiear lume: chermar wine a poaran fe 976 TOO) |. GENERAL RULE: ALL IMPORTED ARTICLES ARE SUBJECT TO DUTY; IMPORTATION BY THE GOVERNMENT TAXABLE iat nner on parte artes? Sua aes svaes to 2 fren cuny wie fe Pinos sal be hese i ot ay rata en Souk ey ues fo (Gorton 165he Beda ed Book TAXATION LAW CK Yat the on mpartion bythe government? ‘Bes apse bye gover rts ore ra ts narra Srantes os natumeraes cane or cree he gore te ‘tite Sete andor gm sve mw YE Il, PURPOSE FOR IMPOSITION 1, FLEXIBLE TARIFF CLAUSE ‘Serer or Sec eb ne TCC wns enirg wot radeecne TMsnsbica Roane’ Tron, 208 od p81 rene saymerave, ar wet au Geroae I ae te a suet oy fhe cers dey testa Tessin nw stay, 08a 28 tb Eta ergot an gr tan conan were nec, © Spee an uy on argos rx scearg 1 ad vem area ewes le 401 TED), SER sgn memento HEA, Tat STRESS hewing bye Tr Conraneon st 90 het, when inereteg purge be stan "cone cppruniy 1 Pie pen ae Fa Conmason Pat ta surat © NEDA winds ba omen ep ere al) Sash gual utea bye Psat prs to he Hse we! cues {Sto dap te promdbater except fe mposten lseta oy ‘ok cen iba bs yrom woh slike sone at be ascent he tar fe 0th 100) 938 on Wes olen of Ba 2013 CENTRALIZED BAR OPERATIONS . REQUIREMENTS OF IMPORTATION ‘a: men aore mponaton begin? 1 pera ges ry weer msn ras dn Bute ef Custom auso Barna, 73 SORA $89 NOTE Th rae neti fe Pigott he enor ie (hatter elne the SeotNELOS vats meantby ety” in ran TEC? 8 Pistmape ag sages ote ote. et _ (lmaon v "Pao ofr Pigemts, No StS Foy ‘om ion dors importation dead eid? pada pro ey nah! pment a ha oer rave gay ok resco ot Oe Gatsre ‘Te pape a he es Sty erin tegatana a 1 Cage anteater ure pp. cog ait fe Ss deeb eb {Sati rae cen meh corps or Peay ‘oceans Sacra cena) the corel ate rea! een fur oa ann pon {icin a aoe iy ran ever Gro oom ‘ir factwentsston Pn) Decmtont ance Weg et 239TAXATION LAW KKK Tha eda ed Bash Lon paar tute conto 9 prea eet en ‘Nero be sven on Be res eye aya mullet et tan mr eer ane ho rage gat arg ie 0. aioe of sate ee alc ah ppv he ttn oe tga teapot cha weg, gnuge or uy. te ta Sa ae ote te de wy me Be Fie asses and records he ecord of aucenons (See "807 TCC) te ea fe oy See, FOC) VI. IMPORTATION IN VIOLATION OF TCC Tad Pauesety impor he Pragones oasis wo igo sn! cancannet pecans oe ny anaes ‘Seimpnne ian (S908 TOC) iat ate laments of smug? NS! Th thoi we be stern segpig. o Fe 4h ort tempt hal tv re Torabenaed matte shen ty tng ha neces a ben tngay ota te xenon nowes as hae (enone ose noir ty eo NOTE Mave psssson alps smug ges sp fae cee og sn ema “ me ben Grvinat are conrabanss? |: SNS! Theses cbr rohats emparabonr eration (See 389, 0: When arora sos andere contraband? SNS! roma en elec s ornare aa pt ay, ae {nuded se ametuer mere shal fe maging 04, ee 40 on Bes Coleg ot He 2013 CENTRALIZED BAR OPERATIONS 2: wnat arutes ve suet to conicatin in smugging cases? A ietcwpue nate . epioue ger eators sania of ssesel eps om Shoe Say eae ibe Pg te comer 9 ie ria et cast ‘ibn tan te) NOTE Conn savin ht to ny aero cart cna 3 Ey tira mot ac un! nya cr fet ity of gots sa ar er wags of mane & pon 8 Sil cay or Saaree, ‘Sete ey ipa ac oan recon) . othe sone ny ual wavy re i cg hsm Soe apy ren) STao am’ lh no note tr pancatin ne rnb th anes tac prsunpono towne papeian ihe Se ftnine unten br whine Seance wren Uak Thos hthaeg& era of re savenine to operate tac Burs, bt ley oie rsarg bnnes See 3) T0C)TAXATION LAW OKKK Th Beda Bed ost VIL CLASSIFICATION OF GOODS hat rs are tale whan pete? Sentero Bete foe 100 Toa Mise man ec sont wart ited sta treat ep os rae Sentry any et ‘ake of or boy hor pn ay org, Santo esa waneeatss cS ice Se ot sar nih aovemoe er esr gt ey ee) “aman wm hws sien numer ecm pea © Freie fe Ppp ey concn manda sl ee Pnioones oy senor Soy earran bye Cea we) 0s ape an are er ie tra Walger oer te gran wh te yw (1, What we condone imporiaons? 1 ae cer ho ane am Be me a tes rn emu’ he Conse Cesare wn a epeora ene ssn eeu fer to TES oe Bens Ea 2013 CENTRALIZED BAR OPERATIONS » Feces etn tre sche soe ‘Ratha st by rents Fipre woken (SAW) od ton ot ee a a Be ms cme coer ‘ver "ion ot clay wih 9 wie rh poe Sny ef he See ee ae Seseae + EELe enw peso 0 som me “Seer "em oe wom Ee eS eens seemeruaeenuannarare coon onTAXATION LAW KK The Deda Be Back ‘een Be Cotige CLs 2013 CENTRALIZED BAR OPERATIONS 1 Seteece pe en mes owe semen \ betel reseed oc steer he Pere ey Son ‘iat aca py pees Sead cer wee ot Fret ypc ate yee SoS hurt et st el es ae cae So Goa ooo “Repu sy sre wn 5 ye Sees ans ea su nec en fo P82 ewan agape abet aechor tease ees Scenery stig en th Sosa Sa owing pees, uci cenit wns aera Sena, sarin nd sopra on Ie boipt yn bp i St excuse ae i ce Pc ee os Shera eeu ha enon se Pe ata Pipondyra cts ord waa ot pr0. Shoo spay of OTO win Ene fo ccc mot reat tress se toy Sow pars nti Soa no's ogy ba, ph Me Se teen ees ot dct tt eek omen ge ene SESE Tete erm Petites eee ees pee eee creat ont eps were ah ‘iemieae mee "By oe of Be Govetnmanl ard ater duly auharaed salons (Remon aecraeeechatemen Ei Soe rts pies teat ‘pra see solb mhe oyea © ey rn REARS oer wee Rete re ear ee en Fe oyeereeeercecenes \v Mactiores. enugmer. tos for produtor plan le ower mal oes te SSNS mee eet eet Saosiooeseasos paper tnos, trodg. os BnTAKATION LAW KK Ths Bodom Red Back « Gorfeae of OAR nd DEN Seay, un eeomendnion a Ore 1 Aes br abel “ Sve prs of ana or are cog mgsy engaged orga se {" Scan pou ame acs aos soso bos Sake ted ser Say ee vusn or ret etter st » py Setter npsteston Ps 1 Mot spdb tg wpe aly "Goats ay A ha ya a ly 3% a 9 Fler cams moras oy sag conanee br Bar ene ee 9 ' Subct w isome suervsan en tnd by th Cole! 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