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    262 views56 pages

    Chapter-8 - Tabag

    Uploaded by

    Rheea de los Santos

    Copyright:

    © All Rights Reserved
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    of 56
    ORES value Added Tax VAT is a tax on the value added by every seller to th price or cost in the sale or lease of goods, Creat or bee pa he ordinary course of trade or business as well as on importation of goods info the Philippines, whether for personal or business use. As a rule, sale of goods or services made in the normal course of trade or business are subject to vat “unless exempt”. Nonetheless, if the sale is exempt from vat, it is may be subject to other percentage taxes except those transactions exempt from business taxes such as those made for subsistence or livelihood. The vat exempt transactions provided in the Tax Code are as follows: ral and marine food products in their Itry of a kind generally used as, or human consumption and breeding A. Sale or importation of agricultu original state, livestock and poul yielding or producing foods for stock and genetic materials therefor. assified under this exemption RR 16-2005 provides that products classified under this exempt! (such as net ane ‘vegetables) shall be considered in their ‘original State" even if they have undergone the simple processes of preparation or ic zing, drying, salting, broiling, Nearton forthe: marie, io rele those using advanced Toasting, smoking or stripping incl sing advances technologi or seeaging, such as shrink wrapping in plastics, vecuum Sie renee ‘snd other similar packaging methods. Valee Mel, es mn 0 oust a Sl et ccomemragasth Wes mmatn setae Sa aa ae Eovprsa nc ci ya ay ee sa emedaencaadntar one aah vec VATEXEMPT SUGAR [RAW SUGAR CANE faa sigar produced by sme proces conversun of sugar cate wna need ol 207 mechanical os ‘vce Unde’ te rove rutin, reone sugar oes ef ‘muscvado ut Ths, nly rm sge caves exOMp Fo aU Sho tax code (R 42018) The flowing other deflower a rowed under R308 ae amend by Rk 122013, RR #2045 ant reas elas a ads pared manna acer tae i sao Setemrmetnere ce hte einem ees a wept animate eo S29e" produced tom te folowing shall be presumed, for mel ee Sa, 2 potent: one : Learaenere chien nets yt cond a Vile Adel tig SAF MARHATEDI a ay ‘Salo of marinated Hah ge, cwmnton or tare mi a S28, 201) En) moe He a RSACIION pa a eee |; > BS | s Seaume” [et See | } eee | a Sie ol satus eggs ae os ioe | + BS es ee | 2 Sthotmmans on sim atest bat cane ootere Sane * Sead, seesings and fags, pa. eso and utr, feeds, ning bred, anette or ported, Used in the mance lated ess (ences sey es) 1 Spy fe rena lo 7 ‘nab ee enn pa oe Forte sale or inpotatn of tan ed neers whey pow, ‘rod mi powder ace tlle pwd wie mk pow nd ‘ich oer food = Soden me aaa ch a Spirit gee artes Or Pal SE not cree uctowie RMC 78-2014), Lp Vie Meg usar Sn raacin PRRUCILARS jos | a va ayo 2 Seri een ling, | 3 ele tebe nd lads 1 Brel mt pon to ray 6 Magentis. ans rmcns 28 Impataoncl pra ana hse ots belonging: © (Pecan he Pippen Fon abroad and {hanes tron comngis eset nthe Phipps Frode, at goss eet om tome es ude by ‘and Cusine ote oft Phappine. IMustRaTons: ‘Me fedon Sena twang le anes ing 221 mpc iy {ee Hebe thn nn poi csr heb fon tr: eet ay Lose Piggies a? 26 ot os ou ton Spigot ta a at Mr ‘cnn aici ae oe a ono bn ijt dna ei nn od f. sSorden sl Ponts acung ner ndod (Sections 116-12 yi of the Tax Codo, as Ghoptor 9 oF this book 12” Percentage Taxes are diecussed | uusrRATION 4 lento which anche a “omsacion PARTICULARS 1 hos oa ol anata ota eget sce cra 2 Ghose eaten cc eet nepali Goa aces oldontccaesceupd ne gee cnt ss eos ol dometecanan engine rasan goats sn cpr acre. Gloss cpl ron atc dong hsces ane | Prien 5 Grete emia ig cf oscars 7 Ghose cans nna eer ong hres te Pipes. | 8 Gsreei rao seen tig amps inmugos cops ton Pepsin eg Proms 8) Gosstesips dra ane enon boaarg amps ‘os antl seep ots png yea es teed Froon0 0 sme rol eae) 10 Grosereeps epost pany te ar Valee Abel te 7 seagate no 2 ie echoes vies, that Aa 109-4 ry of BR 1605 for nl sec al a se rong ft OP ey, ec geht ye Sein ter eige Crate al py, ee ted te sr in ay, ese © te a ge eT rat tn ci pratt Sea park poze "To press et es: wlting, Hing elves. "gnps and package neon Petpet ony 1 oe were cock, prpanna ond Pac re ere ater eaves Oe, ea era of opal SC OT, ‘roctty s done inden ay, vestock robe petra and mare fod PB seis rot oreo a rica, dental bspl and veterinary Sees rendre 6 Prae vaberaaty soaces are xc If Ne NOSPIS, Wr trageoe, the slo of drugs 24 ute medical sere cpocons 2 ome tomer vat opts ot tients which are ‘included “ei soe excopt those or ie ee byte drug fhe ipl ‘2s ea bis ae part of mecca ils exempt (Or fh hsp cuepatats are tava because Hey vt Fart of medial eos ofthe hospi ison esc pacts undo he foreantoned, a ae ecco, iat eal a, {RG, ceptor! wero, yi rapt, setae swoon leon htt tana oes mae lea any? (0. Expr sales prorat et ated Expr clos mayb xenptrsbjeto ata hina eet mons ls Refer to pages 271275 or acaba Valee Ade dil, Vel Ali tig Biome te eee a OTT on zm Stet tar one Cor ‘peot0000 ri Ore So Fm te ey acon inten igen om eo 02021 proves See oie a siecretgana inetd, ona aerate! Se arate anne Lite] = . 2 ayrnas soot tan ee Riese me p urornen orn ‘The TRAN Law ries at th vat examin on sl of pag Tne rope Begin anary 1,221 Slo app © be ening | 4 Sale of propria. not pray halo aot custome | toyrtescusetenedine fosed st ‘el fr eae he ordinary couse of ade or business, (Ge anon ee aoe ee ame ees oe et tt pop ty ale as ge Sota s metas tary thm gous be naee ST ssa Yan pry mb ho ee te ‘Susana raytr Be ‘Sth bait woe ease ah sola es vm (Reesor ReTozom. Orden hn a al oper at ‘ewe: ‘tan wasn rhs fry nal oe ‘et ab wet PR BAS aod RR T92D 1. tt lt pepe a NT man ay am | (ten pope led oon ese tc ‘siotoamm pa 0 at el nopey sae or salzed housing 2 dod toca Ts ae ene 2 hese ssa 7 Yer il man tte et eg, ee nb PD PR Semen a, Saeuteapeen acts 254 Valee Aled, ETON ge le nd Sm a, arte Sana ae ea See ee ouseenhay eS ocala tre ne comeclateg FE case aire st eat ering See cetmatm nr 200 ‘Slpneyspee me snsnnum lr PBZ00 Porareretl Behe Rage urate aires ESsesmmeareaiece 1 Spey tye lat yore be Eee + Stim acum tyedeypen at tba atts Paingie pene mv eta 2 + Reinet Hessafturrorisbane an tatchr olen 0. Lase of Resident Unt Leave of 3 reste unt wth ¢ monty rent! per unt ezine ear pei 615,00 regards of art spree reral rece yh aac dg te oa aottian 20) mM sesea Leese of recente unts where the monly renal pt tt Sie P1500 ut te oop a euch rene of te sea re ier Tc ans gt al ce ‘Sedion eh ect to Peearage Tat Spi Secon 16 fn Tax Cade as smendea (RR 162011, FR Vike Adie Tig ey re Pw ‘Stcesang 615000 fr arene) vn che ae eased 0 ‘ore hn 800 pe wt ts yw (0) The gree recs fu el ttn PAS. gr (9) Tan portal oe ewok ronal es of Spent eral gos sa 28 (0) Tho gots ots tom i ai por art tate 0 at Pang be pose to Valee Ad Ue Gearon scam cana atc peal tts mone pest mH oe Teac nay Oa Pa cece Spieler aay “ct sat ps Sateen Po ne nonce tn a at rt cc gt eile gra cap tel 1 Moment tern arnee eH cats ot Recerca omens ot ae at Spe net ca oe en pepe DP hmwwer: Subject to vat rw POON, Sa een rare nance ase Lescol sv ssh oh ee ieee so sume" “haan Fieom amas howe eng Fert ny nau etn tee Pires iy net arb sae nee ee ein ar ad uso ees oe 9 Sosa’ hate anteater cere eed wai woth ee ea eee rane eeu rviacetome soe ae (ce cf iu ni ab ih oe ‘gee Sato, ao pion UO © howwer: Grampa Sat Branton at SS ext mtr ecm Payee batbe ar, eleleereet ease eae om Witsoe é ssa ve lon ag eat deals ae resco (As emoniog under CREATE Low): Sao, inprtaton, og tn ety ebexiral arg elroy Unig oe Easton, Sci rd Cola! Oren Neco) geet on te iputaion of educa sone Gilt sie nang he apa oreo at hoe Froud Tate rae erumera Pen ao ol det [incly te peatin a ped eberisomen rode ae, ‘tours hh byte halon! Goce Gelpma Baat sat oA No ear Re) Under 8 Rung No, 083201, the term "book, news ‘maja, rere ad blair cers rated ators lt (hpy ar does ht py secon lat version neo ratte unas ‘Stone apie nln any eurces Co an var Furtemare, te aces Wat exe trom vat under frorlon are 3s ows (se, importation, (ann af (ale, @impenaton, (pra sf fer ansactons (cue 92 P% indng, engraving, Vibe Abed Tee na, a, roa aa Te a anton Yet cn ng bas cen eri SSS Aaa re Krome to regaerte foesh see vaF bene Trott eee Pirie anspor of ewe: + Intrnatona Carrs st aon epee: En Caoea eHow. ab» me a pao Domest Carmen Cars ets 7. Sa, prt rae of pst es ets ae Seaman cape spre re eet Smet Cia ett open, pelea em (woe mete stain ea oy ae aa enn cen cna ‘aor ma soe) a io oad porergers ond iter tt any prin of ce ad et ry puptis oe han el ment Se a pin of 98 APES sae Bek ears rd postop, se! peerage Le ‘Zane a 22 apoio Tax Code 1. Soe or feat gods and sees o wero liens and pre So SiSins, ot proven! ence RA Ne 9984 (Sxpanded See ‘Sere At of 208) and RA No, T0784 (An Act Espada be Sencar Pepe Persone with Dab (°ID), espe 1. Taster oer pratt Sectan 4002) of he Tax Cade. ‘rene (Upen‘efacnty of RATCDER TRAM Low on et pow, + tt mee ot es tem ‘ages calecte ons pry rembreament basis by hemeownes secrete oemeeareara Bigeercieeeran i re Selec ow teaeae Aeon Th Jamiry 1, 2018 oF upon the ef Tessa noe ln 1 288 en 2 Set 1 God Sinko Serial ng Pinas (Begoning Jose | mieo eon Bisnis Raia aN tw he 9S ana honey bepeg ey 252 9 (0 Capiat casonen, (GN re veces nd mae deen sec ‘nd ec usar be resimen COV we {WD ar me sir of COU appv my Fe nd Org. Admnaraen (FDA) fe we Ss Pa, IReadng ram matt sy mcs be akon Sich ds Prove, Tal Osprey (OT) sta cry auc onan spr Sarto roa er ‘romaine ar nt wea or resont” TS, oF rotin asordanc uh gut peste eg provided fue, Tat rm mt say 2) dove tem to cy fe CREATE on vy ee (2) mans Valee Adjey % prt ta, vr saute IPT oe wal fe pet uae ch Tein re one Stade eS a Tepes? ay toca Sone Se giec ee mare ct Se i cr ne secon cane ee 2) “nom Deira’ he manufacture Dyer hat he en, ‘Bore usd fre mandacre of the PPE corponets ng ‘ig tbe vate f COME ‘The examoton cid under Bs subEeton shal bo sets post cut by be ray of tal Roverue (BF) oF the Breas ‘Cosas (800) as maybe aonb, (CC. _(Crnaly unr parapaph 66). Sale or (ease of goed ‘ropa be prema sence ahr than to anes ‘merdoned ne receding ergo, he gross ane sale ord ‘ena nat oxaeh un f 3,000. 000 ‘The P3000 gees anual sees shal conptse of be ‘ushas tl ovens fom sla of Be product, we ae oe ote or ces, ning poeta St fens. rat of scouts, als rer Sslonoezs, coving te feral or ele year,” Sales ede ‘be rogsered operations of te busines hal 80 Be esate 105 Tax Code os amonded Valee Adel Teg COMPUTATION OF Var PaYAnLE ‘ soso iy en : aged SS ERSTE Se TT Se Rate peontyn a a oe SOURCES of eutput at. UTFUT tm ora em: eta Penta “facen amet, eae at) ACTUAL SALE ‘Sale whee ae a0 ste cnnges baer bere) nd tort) cday cel tarts ray rans ‘sna rot, ey pen gun wee he pomon igeged heen 2 Sona map. oma ‘rbcReon ny acc tine xcs anoorh sha be ‘Seato tevahmesr xml Soca, SESE eaten romances + nntecnrenets ar er un tied Se at gat en en ee regen a ion ae 5 Valee Mel y, esac ssn cag ete EPS) Gesneneea ename ranting Te ‘sr ce _—. Po reamecrore se oN ee mcry me ay eee} fiosteew eco erste amet separ INCIDENTAL TRANSACTIONS ‘As dcuznd nthe preceting page sd in Chal 7, te ast tad orhubes® meat tw icone pus ‘rma ora ezome sey lnudng Wansactin nn (ata ony pron, erdees of waar a” ol a pew gagat fur 3 tonsil, on pol pate, orsnizaln of ‘overeat ty (Sado 105 NR, Secon 41053, FF 12005). [LUSTATON 2 -Canptton Oust CASE Nt at apps ‘en i» pt nee pene sl PN be qa A. Dom be eo ‘iene owe Fon ese ok ‘re oupdmbpainat grncen ga Geb Tita te Praeanaases tome apt pn i Ske a-Frbm osc cap pn Sn ae hPa ana Pond 12 TRANSACTIONS DEEMED SALE Undo con TO) of a cots, ea vaccines wn sce not sll sles texas oe sates al er wan he buyer ent slr a xan neue ‘sak fr va aed a pens One te arcs ‘Frat a Socsaed n Craper Feta tes ceaewac mead elon aied tre isang eine con ‘hoscang he gt vatem bapa ‘uur var oe (ron as en ep urn (ence ron werden te) Ar Pana In. warsacten doo ae, ero awa ey by healer am aa gant he io, Hovee Ws ro slut sl, no ou vs aly ‘Censeqry, tne Sis wi be deed ova Fo mi sno ‘ing went br Sov vanaora oso oe ‘facta sate Valee Med i AOL gt cay aon eis ry Satin ttn ou cay ae ea ea a ‘nH FOLLOWING TRANSACTIONS ARE CONSIDERED DEEMED SAL 2) Tar, ase er canumpon nk the ovay ese a MidtesCdanncstas haraten Fon. Tbe CSmpsing be oi alsa he oe mort vee (rom cansmes ‘uusaron sien tcl tasers ee TWeMSsCTON PHTCULARS 10a Cgren, manda oe tow he woth“ Ya cota calenazrnsan 9 vst 2p_The Grasnes PLO who aT 008 ecsan ‘sm seat pda esi ‘eal P00 arth lo we ‘oiecopm/sanms. © hoot + cen pn pn ch, cai ee Cte fwd eer “pease a ‘orm tek r gaion oe ©) ens lyons ae mc wo ‘ips ttn te Sch gn wee rare Coos ‘elma he eats oma som Sos eter tom casos al ees on ‘cape ot romans heese orerenen ‘oeaic. want orn he bares ie! ye ‘Gor rez, Gover bond wea gk W'tede ard solar and rane ase si bee Sein cst rate ner ne soa a mms RAI ove Peel ec goa ear ves cmrcroureenensis gh NoTaENeOSEO ramet ee ee panna he ca of arger or cance, 0 ‘eotedby new rainy oapesion Vibe Aled ti 4. ZERORATED SALES van) x0ORT SALEBY AVATREGstengo eymy PURPOSE OF 2ERO-ANH: 1 te ty Daisies teeta cee 2 Ser ae a revoir rnatosneoreron os 1+ The Phgoea vt yuma stent ar (cota ean papaya ro ‘Satta mgood tm nt Doel be snd “The np vat ttl rai 88 seated oe gen one aes BS Sesto ae Me te Che ast co (1) = m Valee Ab, ung ofp Van aro ate (#6 (ae eiecan 08 at eg en te ae ore senicat Sa SESS te efcvey 20168 may apa) fr ye ees 58 SOS feet oma on eth ae. mee ‘eta ee focal exe Paton to 1a ate it neu vim apts ot RSE an ore coo he tae cue nee payer engaged in ba erated ang ee (nF oe ert al of goves popertes oF ere, ang ee 2 ce atv dbl canal be recy or SER eotan cli reactor, el te poprtorate shore (at steched to zarrmnd as can Be Caled Tor ohn ge teone epee pron a fii omeenemensiereny Ease meiner Seo pots 2 nat tre ety vat oer vasa, nse set soe Ta tn at xan see Sl gn Ferree coves avers hme ores tt ata (tot enpuceene io eh enone rescn Ta api ana Ett grep fo ye prc os taal opersting sepa Vile Allg wt Cen ens parsons a ree tnt ort fl a ate So coon topes, Sav ‘Secordance wh he ics oop ‘iene ‘S85 ogra spe, aera pcs engin tonto at eee Siete ‘sore Pros, ha he gat wrler surement, ‘cctv rms snpsegerermngticenone ‘Tne sal of ots suse, dp ad al in rman ship a aman agen pase He Yo asc spt scr ah ua ul IMoanee of gn an ones ‘Sota prin ba Plz ies ne Sgr sorpege sy Stor Ppp pat bBo meer o usar’ Shaor es tht tyre Sets pene {dor Gugos ban br set Pot, er ox ot Foton of auc ue gol, op od fupons har ha a ods pape td poe! Et goo spin a oubmox ourbe aati a ‘Seles to pres rete mos nin fom {ates inca spec tava nena gener Sale ron pte, ana, ah. asi Singers Rogen eno tna EE, SaaS Serer Saree nucromresiors wether Ege coer me Valec Adel’ a’ oy een et) AEUGEE e Tae rosa a Mein ‘saroas oer 0 "business cOnGUCiES ‘Gus SS, et ee rater SSE Bete i's Sime Seer se Sethe ‘SStare rion 88°) ets vias xenon om et a, seer es ra a Suis mesos eee cia pte rm iy Sn ne ant cae Enomes fet (Eagar (ee) RIPE Son 204e) ad 50) of Oe a FP fs Reman Fo ten, et oS egress ors wy, (yeas fam sate om Reger’ Epa Ee est PRE Ree gues Sunen Ene ress ai tbe sara: Proves oa, a evedeced sls nsag reieted export eis ht 228 Secs en feopat amon sal ako be asf or VAT ne ‘Sing deri subse nl be gon of tears pbs pt Cae ‘sera ende | ‘topo speatos epeg, that ees a gong a rap PoE at ot pert Terese Sher ‘She paca me Phen ‘SSyeang seco Fancoon i fill I i ts Say Lecce rt sn ne Seer 3) See cmon tan pt et eg ‘materials. = 2) Gand ocure supe {Goode ruse a atr speledin ead ofsens 13) Goode ours invades wich coon ‘oteson slowed (Ctl Ges) 1), Real properties fr ic aos cy be ld 8) Senos er whch uta only bean iu it penta oy tn Speer a el iH y ty |NBEUT VAT ON CAPITAL GOODS (epee Gots at ct Capa coos: goat ore win ian te ager ra year anh arama spe ma at bo Vi fa ‘Sire pert tans nw noe es ath sons hoe x iiake San me ie a Tat vat fae oat at oc ye Bs oo ets trcne + Th of nrg te a capa gost hal ony be soe ‘ose, a ‘ime Co q Eos “ae Se iS coe BR em ste met Roe ie ie ie a oT span ms ro aan your on oF plo Decanber 12 ane 1+ rpm mea Fray 8 il» | Sots gcoey he + epee a tn Sirsaahe stones arenes mere s 22a eae JeStipadlapg nly zoster slow’ a | «pres ciemmerecaanre tm ‘+ Taper at rd tts Ona, 20 sha toed le ‘a poe tl et es nt BE | meena fae = ‘Aagrog heute othe mon >? 00800 exe fal as gene: | eer ean] | (Siete xe nteteenmamtznmintn rons see aa a Unsint — eset ont ee = et | pene cramesmmom ener Z Esecseremeeeccemmt | | let Be rae oe cede odpd an Bemac en. re » 4 2 ad i eu a an ay ia cee ie ied ul vs be cine dng the mex the capt 9% *| Dee 25, socoeto wt snespstve aoa cox "Te set was sol i Dac 22 » Cac: mai em amr OE ‘naa er es ezine te, P00 uso 2 mt eae at er of Ft? fener 80. ‘oe Hero ta eth ear tt ‘ne oe cl nth of Mah | ‘Sty mand Shyer ehh esi ee sidipdnant te emutd ihe oer Seip cor 0 foe = A ne se a onus cates Eerste Mara Aestcr ce AS nee Bien ae cnn eect ahammar Seem ne espouse Wena = Eee 0 three cajeome "te eo anne ny nn Tiere tae acre te pete end et scirucrornarance sila) cas: | eesti ror stip cee meme | Pins pth Aer: How mista cat puter "Siw Ft emt etn segs: rg int ely cB tonsion RR 1808) 12. IMPORTATION ‘Va aa taxis ton th vate ade by every slo be ucts pe cr xt ne se or tease of goods, popen © Sarvs Bo edna cause of wade or bsinoas ob wel et Inara of gods oe Pipa, wheter fr pea! © ines us. Vai fuser tn hone, soul ny be mod {o ansactonearing fm he onary curso of xe or Dues (Gopi) Te ety excrton tes ue ange he Tx Code Ironton toon graben ns rom 8 aS ne et ist not @ sale of goods. or sometimes. not even a business actly. vat Dy connaman pa’ Sxaumofion wx led on sles tobe bons eensumers simply as as Sere atest ch attrac Dream personsinauiconnn “WA tie * Sets te rain tet or nev won a ek tn sn net 8 2D es ae | = a) ‘uneton ‘ine Csinpet er bipneau honcho in Awe: Pg) sn | Sateen an hmaatry ame 5 ° beme: Fa ‘Re Cisingotedt reat gt ote ori ret aneane ere “Aer, PERO Rens caaiepsesewtamsnione rstinnatey ed ew mono Spas omit ) St eunakm tenn. Hebb | [Sethemcomnasa ame Fo - Regret ete tan son A) fee: AC Compmny ‘COMPUTATION OF VAT ON IMPORTATION “Toei vet on patton ay Be cote in to ways: Wan ta ele et ar gma mtr 2 25 tr errno too 8) Fett epse ‘Seg fo nt yt enon Setar ote ete sin: Hon mh oni Vale Metz, a ee mee it eo eg, = Semneeece hae Seeeethe tem eran epee aman = tn eae? ee ne rt pn ee meen 8 Ee ee eae sem mieten ho ot ‘ex aria eee eet Tepgres VAT meedp. np wo rane aoe | cera perluse mes el) | sie Imoceetfacgernst-ray ome fe ie ‘pet % ‘enone hen = Tnteagenetercsenthae vests a * Protetsfmbe sl pat inpte amt P10. isn Horm tan tn hose: Pas te? Vile Alle tg pets ng [S| roth =o | moe = | tn ao ert vty cen Shoo TAO pe cmruronusen ree ec Pc Sree, falas aan “© NOTE rept ata De ron ‘puna Senne 5. PRESUMPTIVE INPUT TAK OF 4% ON SALE OF 00005 Valee Mey. Vig eso npape ae Mert pains to 2 Geotra ob 1 Pood node O50 Hs nay, En enna sao, —_ -Pa.900.000 ae oo a cy Fit oem wae tes "Smee PIs ep fw Fre rants ory art meth ane “San en fc econ ea Paes oats Piste eh oe seat ooo iad ep Deni ete ce cgay ane Ps ato ps alate “4 TRANSITIONAL INPUT TAK CSetieed een eee es ankeeenai etna re Sates hte genes chee eee ree Snore tiemen seems Sees eros SS eee Teaver as oar = “TAXPAYERS WiO.CAN AVAL TRANSTIONAL HOUT VAT 5) Toxpayers no besa ae a 5) Tenpayer uo ae emcees Mae cena abe wae at se ee ‘atten at ga nab an vonan2Teeaey ‘Seen cree be a ne — ane Sr een azracwmret ‘ny. as om poe as Fenearampasanaenot ND vente 8 Ya Amie Png cet ers Sfesrioete ed fecpsnne es ‘eid th on Jonny 18,221 cn eng or Fa! «Coat be Veg Ta VAT) wt sae dey a Pata Sava, arr ‘nde GontranOun or

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