Income Tax Audit In Pakistan
Monday, March 29, 2010
As per recent Amendments of Finance Act, 2009, everyone knows FBR can appoint for outsource of Income Tax Audit to the Chartered Accountants Firm. But number of professional Accountants, Finance professionals & Auditors are not fimaliar or awarness about the tax audit & its procedure due to its different from Financial or Statutory audit.
What is an Income Tax Audit?
An income tax audit is an inspection conducted by a government representative to confirm that someone's taxes were prepared correctly. Tax audits are very intimidating for most taxpayers, and the important thing to remember about audit notices is that they are not accusations, and that taxpayers are not being required to prove that they are not guilty of something when they are audited. Audits are usually performed on an entirely random basis, with taxpayers being selected by the Commissioner of Income Tax.
In an income tax audit, the taxpayer is required to show documentation and support for every aspect of his or her tax return. For example, if someone claims itemized deductions, receipts for those deductions must be produced, in addition to justifications for why the taxpayer felt that those deductions were legitimate. Tax deducted by bank on Cash withdrawal on higher side than compare to business activity it also attract for tax audit. In addition, taxpayers must open their accounting methods to inspection, and demonstrate that all of their income was in fact properly documented and claimed on the tax return.
Audits are usually performed because a taxpayer was randomly selected by the Commissioner of Income Tax. Certain areas of tax returns are especially prone to errors, so the Commissioner of Income Tax may weight people with things like high income, high levels of deductions, or repeated business losses for audits. Taxpayers may also be selected for auditing when they fail to pay their taxes, or when they request an installment plan to pay taxes.
In a correspondence income tax audit, the taxpayer is sent a notice and asked to return documents by mail. There are two types of Income Tax Audit which are as follows:-
1. Field Audits
Many taxpayers in pakistan are not aware of this kind of income tax audit. Field audits occur when FBR agents come to the taxpayer in the office to discuss tax issues as such power was conferred by the FBR to the selected Chartered Accountants Firm in shape of outsourcing of tax audit in the recent Finance Act, 2009.
2. Office audits
Office Audit requires the taxpayer to show up in a government office like Regional Tax Office / Large Tax Payer Unit with supporting documentation on a specific day or time. The FBR agent/ relevant Income Tax Officer/ Commissioner of Income Tax assigned to the case will review the material and make a determination on the basis of that review.
Sometimes, someone's taxes are audited and everything appears to be in order, in which case no action is taken. In other instances, over or underpayment of taxes is detected, and the issue will need to be corrected. If the taxpayer engaged in activity which is fraudulent or illegal, he or she can face legal penalties in addition to fines.
Mistakes happen on everyone's taxes now and then, and as long as taxpayers can demonstrate that an error is a true accident or the result of an action taken in good faith, the government is usually satisfied with a correction and no other action. Taxpayers can make the audit process smoother by taking the time to fully prepare for an income tax audit so that all of the information is organized and available, and by being polite and helpful to the auditing team. Consulting chartered accountant or income tax lawyer can be advisable if someone is preparing for an income tax audit.
The business community in Sindh and Punjab is perturbed at the flurry of notices received from the tax department in the last number of months. In certain instances, the department had re-opened cases of tax returns filed over the past five years. Taxpayers have been advised to make prompt payment to avoid tax evasion.
From the FBR point of view, it was to improve recovery the FBR has started the exercise of selective audit to” bridge the gap between the tax potential and its realisation.”
Presently, a taxpayer is required to maintain prescribed documents and records for five years from the end of relevant tax year. As per recent amendment in U/s. 174,176, 177 & 210 of the Income Tax Ordinance, 2001, require the taxpayer to maintain documents and records till final decision in any proceedings for assessment, appeal, revision, reference, petition and any proceedings before Alternative Dispute Resolution Committee.
As reported, the Board is considering outsourcing of tax audits to Chartered Accountant Firms. To enable the Chartered Accountant Firms to conduct such tax audits, the Finance Act seeks to empower Chartered Accountant Firms, with the prior approval of the Commissioner of Income Tax, to obtain and retain information, record or computers for such time as necessary.
Similarly, the amendment empowers the Commissioner to delegate the powers to conduct the audit of persons selected for audit to a Firm appointed by the Board.
INSTRUCTIONS FOR INCOME TAX AUDIT
Instructions
Things you will need:
· Copies of all affected tax returns
· Copies of Profit & Loss account and Balance Sheet
· Copies of all relevant receipts and other information
· Copies of Tax Challans & Other evidences for deduction of taxes
· Copy of Tax Computation
· Name and contact information for a tax accountant or lawyer
1. Step 1
Read the notice carefully. Some audits involve only parts of a single year's tax return, while others can include entire returns for multiple years. In addition, some audits request information by mail, while others require a meeting with an FBR agent/ relevant Income Tax Officer/ Income Tax Commissioner. Understanding what the FBR is asking for is vital to ensure that you prepare precisely for the specified audit.
2. Step 2
Start immediately. You will need plenty of time to pull your information together, to request information from others, such as buyers/ sellers, charities, credit card companies, and banks and to work with a tax professional.
3. Step 3
Consult a tax accountant or lawyer. The tax payment codes are extremely complex, and require years of study to fully comprehend. It's best to take the advice of professionals when responding to an audit. They can tell you what the audit means, what the consequences might be, and the exact information you will need to provide.
4. Step 4
Gather the required information. Hopefully, you stored all of the relevant receipts and other information when you filed your tax return, and so you will have an easy time of creating copies in preparation for the audit. If not, then you will need to locate all of the required information.
5. Step 5
Organize your information. Now that you have all of your information in place, put it in the proper order. All of the information should be laid out as in the audit notice. That way, it will be easier for you and your tax professional to double-check your information and have it ready for the response.
6. Step 6
Respond to the audit. If your audit is in person, either you or your tax professional can represent you to the FBR agent/ relevant Income Tax Officer/ Income Tax Commissioner. If you are not required to be at the audit, have your professional attend alone with a power of attorney. If your audit requires that you mail your response to the FBR, then send copies only and ensure that you've answered all of the issues outlined in the audit notice.
7. Step 7
Act on the FBR findings. You may have to pay an additional amount to the FBR, return part of a refund, or you may receive money back. You also have the right to appeal the FBR agent's findings to the Commissioner Appeal or the Appeals Division, and you can take your case to the High Court’s Tax Bench.
By: Muhammad Mustafa Rahim, Rahman Sarfaraz Rahim Iqbal Rafiq,Chartered Accountants
Sources:Complete Tax Solutions, English Law Dictionary, FBR
What is an Income Tax Audit?
An income tax audit is an inspection conducted by a government representative to confirm that someone's taxes were prepared correctly. Tax audits are very intimidating for most taxpayers, and the important thing to remember about audit notices is that they are not accusations, and that taxpayers are not being required to prove that they are not guilty of something when they are audited. Audits are usually performed on an entirely random basis, with taxpayers being selected by the Commissioner of Income Tax.
In an income tax audit, the taxpayer is required to show documentation and support for every aspect of his or her tax return. For example, if someone claims itemized deductions, receipts for those deductions must be produced, in addition to justifications for why the taxpayer felt that those deductions were legitimate. Tax deducted by bank on Cash withdrawal on higher side than compare to business activity it also attract for tax audit. In addition, taxpayers must open their accounting methods to inspection, and demonstrate that all of their income was in fact properly documented and claimed on the tax return.
Audits are usually performed because a taxpayer was randomly selected by the Commissioner of Income Tax. Certain areas of tax returns are especially prone to errors, so the Commissioner of Income Tax may weight people with things like high income, high levels of deductions, or repeated business losses for audits. Taxpayers may also be selected for auditing when they fail to pay their taxes, or when they request an installment plan to pay taxes.
In a correspondence income tax audit, the taxpayer is sent a notice and asked to return documents by mail. There are two types of Income Tax Audit which are as follows:-
1. Field Audits
Many taxpayers in pakistan are not aware of this kind of income tax audit. Field audits occur when FBR agents come to the taxpayer in the office to discuss tax issues as such power was conferred by the FBR to the selected Chartered Accountants Firm in shape of outsourcing of tax audit in the recent Finance Act, 2009.
2. Office audits
Office Audit requires the taxpayer to show up in a government office like Regional Tax Office / Large Tax Payer Unit with supporting documentation on a specific day or time. The FBR agent/ relevant Income Tax Officer/ Commissioner of Income Tax assigned to the case will review the material and make a determination on the basis of that review.
Sometimes, someone's taxes are audited and everything appears to be in order, in which case no action is taken. In other instances, over or underpayment of taxes is detected, and the issue will need to be corrected. If the taxpayer engaged in activity which is fraudulent or illegal, he or she can face legal penalties in addition to fines.
Mistakes happen on everyone's taxes now and then, and as long as taxpayers can demonstrate that an error is a true accident or the result of an action taken in good faith, the government is usually satisfied with a correction and no other action. Taxpayers can make the audit process smoother by taking the time to fully prepare for an income tax audit so that all of the information is organized and available, and by being polite and helpful to the auditing team. Consulting chartered accountant or income tax lawyer can be advisable if someone is preparing for an income tax audit.
The business community in Sindh and Punjab is perturbed at the flurry of notices received from the tax department in the last number of months. In certain instances, the department had re-opened cases of tax returns filed over the past five years. Taxpayers have been advised to make prompt payment to avoid tax evasion.
From the FBR point of view, it was to improve recovery the FBR has started the exercise of selective audit to” bridge the gap between the tax potential and its realisation.”
Presently, a taxpayer is required to maintain prescribed documents and records for five years from the end of relevant tax year. As per recent amendment in U/s. 174,176, 177 & 210 of the Income Tax Ordinance, 2001, require the taxpayer to maintain documents and records till final decision in any proceedings for assessment, appeal, revision, reference, petition and any proceedings before Alternative Dispute Resolution Committee.
As reported, the Board is considering outsourcing of tax audits to Chartered Accountant Firms. To enable the Chartered Accountant Firms to conduct such tax audits, the Finance Act seeks to empower Chartered Accountant Firms, with the prior approval of the Commissioner of Income Tax, to obtain and retain information, record or computers for such time as necessary.
Similarly, the amendment empowers the Commissioner to delegate the powers to conduct the audit of persons selected for audit to a Firm appointed by the Board.
INSTRUCTIONS FOR INCOME TAX AUDIT
Instructions
Things you will need:
· Copies of all affected tax returns
· Copies of Profit & Loss account and Balance Sheet
· Copies of all relevant receipts and other information
· Copies of Tax Challans & Other evidences for deduction of taxes
· Copy of Tax Computation
· Name and contact information for a tax accountant or lawyer
1. Step 1
Read the notice carefully. Some audits involve only parts of a single year's tax return, while others can include entire returns for multiple years. In addition, some audits request information by mail, while others require a meeting with an FBR agent/ relevant Income Tax Officer/ Income Tax Commissioner. Understanding what the FBR is asking for is vital to ensure that you prepare precisely for the specified audit.
2. Step 2
Start immediately. You will need plenty of time to pull your information together, to request information from others, such as buyers/ sellers, charities, credit card companies, and banks and to work with a tax professional.
3. Step 3
Consult a tax accountant or lawyer. The tax payment codes are extremely complex, and require years of study to fully comprehend. It's best to take the advice of professionals when responding to an audit. They can tell you what the audit means, what the consequences might be, and the exact information you will need to provide.
4. Step 4
Gather the required information. Hopefully, you stored all of the relevant receipts and other information when you filed your tax return, and so you will have an easy time of creating copies in preparation for the audit. If not, then you will need to locate all of the required information.
5. Step 5
Organize your information. Now that you have all of your information in place, put it in the proper order. All of the information should be laid out as in the audit notice. That way, it will be easier for you and your tax professional to double-check your information and have it ready for the response.
6. Step 6
Respond to the audit. If your audit is in person, either you or your tax professional can represent you to the FBR agent/ relevant Income Tax Officer/ Income Tax Commissioner. If you are not required to be at the audit, have your professional attend alone with a power of attorney. If your audit requires that you mail your response to the FBR, then send copies only and ensure that you've answered all of the issues outlined in the audit notice.
7. Step 7
Act on the FBR findings. You may have to pay an additional amount to the FBR, return part of a refund, or you may receive money back. You also have the right to appeal the FBR agent's findings to the Commissioner Appeal or the Appeals Division, and you can take your case to the High Court’s Tax Bench.
By: Muhammad Mustafa Rahim, Rahman Sarfaraz Rahim Iqbal Rafiq,Chartered Accountants
Sources:Complete Tax Solutions, English Law Dictionary, FBR
Labels: Income Tax Audit, Taxation
posted @ 1:31 PM,
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Cash Payment on Purchase of Prepaid Cards
Wednesday, March 24, 2010
Section 21(I) states that;
Any expenditure for a transaction, paid or payable under a single account head which, in aggregate, exceeds fifty thousand rupees, made other than by a crossed cheque drawn on a bank or by crossed bank draft or crossed pay order or any other crossed banking instrument showing transfer of amount from the business bank account of the taxpayer would be inadmissible:
Provided that online transfer of payment from the business account of the payer to the business account of payee as well as payments through credit card shall be treated as transactions through the banking channel, subject to the condition that such transactions are verifiable from the bank statements of the respective payer and the payee:
Provided further that this clause shall not apply in the case of
(a) expenditures not exceeding ten thousand rupees;
(b) expenditures on account of
- utility bills;
- freight charges;
- travel fare;
- postage; and
- payment of taxes, duties, fee, fines or any other statutory obligation;
In the context of above provision of income tax while making payment of Rs.200,000/- to a single party you are required to make payment through cross cheque and further witholding tax is also required to be deducted from it subject to non-availability of exemption certificate, if any.
However we can make plea that its impossible to purchase prepaid cards from one vendor therefore you have to make payments in cash as there are a lot of vendors involved.
Labels: Taxation
posted @ 12:14 PM,
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Mandatory Books of Accounts
Sunday, March 21, 2010
For businesses, professionals & manufacturersBenefits of maintaining books of accounts:
- You can compute correct profit and loss.
- will help in justifying the declared results.
- Escape from penalty of Rs.10,000/-
- Profit and loss cannot be calculated.
- During audit declared results can be rejected resulting in furter tax liability.
- Penalty can be imposed.
- Books of accounts to be maintained by a compnay.
With income up to Rs.200,000/-
- Serially numbered and dated cash-memo / invoice /receipt for each transaction of sale or receipt.
- Daily record of receipts, sales, payments, purchases and expenses; a single entry in respect of daily receipts, sales, purchases and different heads of expenses will suffice; and
- Vouchers of purchases and expenses.
(excluding wholesalers, distributors, dealers and commission agents:
- Serially numbered and dated cash-memo / invoice /receipt for each transaction of sale or receipt.
- Cash book and/or bank book or daily record of receipts, sales, payments, purchases and expenses; a single entry in respect of daily receipts, sales, purchases and different heads of expenses will suffice;
- General ledger or annual summary of receipts, sales, payments, purchases and expenses under distinctive heads;
- Vouchers of purchases and expenses and where a single transaction exceeds Rs. 10,000 with the name and address of the payee; and
- Where the taxpayer deals in purchase and sale of goods, quarterly inventory of stock-in-trade showing description, quantity and value.
- Serially numbered and dated patient-slip / invoice /receipt for each transaction of sale or receipt.
- Daily appointment and engagement diary in respect of clients and patients: Provided that this clause shall not apply to general medical practitioners;
- Daily record of receipts, sales, payments, purchases and expenses; a single entry in respect of daily receipts, sales, purchases and different heads of expenses will suffice; and
- Vouchers of purchases and expenses.
- Serially numbered and dated cash-memo / invoice /receipt for each transaction of sale or receipt.
- Cash book and/or bank book;
- Sales day book and sales ledger (where applicable);
- Purchases day book and purchase ledger (where applicable);
- General ledger;
- Vouchers of purchases and expenses and where a single transaction exceeds Rs. 10,000 with the name and address of the payee; and
- Stock register of stock-in-trade.
Labels: Books of Accounts, Education, Income Tax Rules, Taxation
posted @ 10:31 AM,
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Major Withholding Taxes Agents
Saturday, March 20, 2010
Prescribed Persons / Withholding Agent U/S Relevant Sections- Collector of Customs U/S 148
- Authorized dealer in foreign exchange U/S 149, 154(1), 154(2)
- Registration Authorities (motor vehicles) U/S 231B
- Association of persons U/S 149, 152(1), 152(2), 156, 233
- Association of persons constituted by, or under, law U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
- Banking Company U/S 149, 151(1)(a), 151(1)(b), 151(1)(d), 152(1), 152(2), 153(1), 153(3), 154(1), 154(2), 154(3), 155, 156, 231A, 233
- Body Corporate U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Body incorporated by or under the law of a country outside Pakistan relating to incorporation of companies U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- CNG Stations (Gas consumption bill preparer) U/S 234A
- Company as defined under the Companies Ordinance, 1984 except a Small Company U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Consortium U/S 149, 152(1), 152(2), 153(1), 153(3), 156
- Co-operative Society U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Diplomatic Mission of a foreign state U/S 155
- Direct Exporter U/S 154(3B)
- Electricity Consumption Bill Preparing Authority U/S 235
- Export House registered under DTRE Rule, 2001 U/S 154(3B)
- Export Processing Zone Authority U/S 154(3A)
- Federal Government U/S 149, 151(1)(a), 151(1)(c), 152(1), 152(2), 153(1), 153(3), 155, 156, 233A
- Finance Society U/S 149, 151(1)(D), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Foreign association, whether incorporated or not, declared to be a company by the Federal Board of Revenue U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Foreign consultant U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
- Foreign contractor U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
- Individual U/S 149, 152(1), 152(2), 153(1), 153(3), 156
- Local Authority U/S 149, 151(1)©, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Manufacturer of motor cars U/S 231B
- Modaraba U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Motor Vehicle Tax Collection Authority U/S 234
- Non-profit organizations U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Persons selling petroleum products to petrol pump operators U/S 156A
- Company U/S 149, 152(1), 152(2), 155, 156, 233
- Trusts/Non-profit Sector U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Telephone (bill preparer) & Cards (issuer & Seller) U/S 236
- Provincial Government U/S 149, 151(1)(c ), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Resident Company U/S 150
- Society established or constituted by or under any law for the time being in force U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Stock Exchange Registered in Pakistan U/S 233A
Labels: CA Final Exam, Taxation, withholding tax agent
posted @ 2:10 PM,
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Tax Workshp in Lahore
Friday, March 19, 2010
The Pakistan Tax Bar Association (PTBA) Academy of Taxation & Lahore Tax Bar Association is going to arrange 2 days workshop in Lahore over some topics of Income Tax Ordinance, 2001 as per following schedule;
Wednesday, 24th March, 2010
09.00 to 10:00 - Inaugural session
10:00 to 11.30 - Construction of The Ordinance & The Key Concepts - By DR. Ikram-ul-Haq
- Geographical source (Scope of taxable income)
- Classification of Income
- Anti avoidance
- Arm’s Length Principle
- Taxation Regimes
- Income splitting
- Thin capitalization
- Speculation business
- Deductions – General principles
- Deductions – Special provisions
- Set off and carry forward of business losses
- Group Taxation and Group Relief
14.45 to16:15 - By Mr. Kamal Hussain siddiqui
- Income from property and deductions
- Tax Accounting
- Income from other sources and deductions
- Capital gains and deductions
- Set off and carry forward of Capital losses
16.30 to 18.30 - By Mr. Siraj-ud-Din Khalid�
- Returns
- Assessments
- Audit of Tax Affairs
- Amendment of Assessment
10.00 to 11.30 - Tax compliance� - By Mian Muhammad Ashiq
- Advance Tax
- Withholding Tax
- Filing of Statements
- Additional Tax
- Tax credits
- Collection & Recovery of Tax
- Refunds
Appeals, Reference Revisions and Alternative Dispute Resolution - By Mr. Arshad Siraj Memon
13:00 to 13:15
13.15 to 14.15 - Salary Taxation� - By Mr. Ali A. Rahim
- Income from Salary
- Exemptions
- Employees share schemes
- Retirement benefit funds – 6th Schedule
- Assets
- Common Rules
- Disposal of business
- Provisions Governing Persons
- Permanent Establishment
- Double Taxation Relief
- Applicability of Double Taxation Treaties
- Special Treatment for Dividends
- Fee for Technical Services
- Royalty & Capital Gains etc.
Rana Munir Hussain, Senior Vice President
206, Business Arcade , Block 6, PECHS,
Shahrah-e-Faisal, Karachi-Pakistan
Telephone: 92 21 4315163-5
Labels: Income Tax Ordinance
posted @ 3:36 PM,
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Pakistan Taxation Updates - 17 March to 18 March, 2010
Thursday, March 18, 2010
Provincial assemblies: provinces asked to introduce model VAT drafts legislation
Sohail Ahmed, Chairman Federal Board of Revenue (FBR) has said that the special federal cabinet meeting here on Wednesday directed all four provincial governments to introduce model drafts legislation prepared by Federal Board of Revenue (FBR) in their provincial assemblies by March 31, 2010.
FBR to introduce steps to ensure documentation
The Federal Board of Revenue (FBR) is planning to introduce a major measure for documentation under the new value-added tax (VAT) law to obtain particulars, including computerised national identity card (CNIC) number or National Tax Numbers (NTNs), of the buyers, whether registered or not, on the VAT invoice, from July 1, 2010.
Customs allows steel products on provisional assessment
Pakistan Customs has allowed release of three imported secondary steel flat products, which Import Trade Price was raised during the last week, on provisional assessment under section 81 to save the importers from demurrages. Sources said customs announced this relaxation on the demand of the steel importers, which earlier announced to reject the new Import Trade Price (IPT) of Cold Rolled Coiled (CRC), Hot Rolled Coiled (HRC) and Galvanised Products (GP sheets).
Customs urged to withdraw steel items valuation advice
The President of Karachi Iron and Steel Merchants Association (Kisma), Shamoon Bakir Ali, has urged the Director-General, Customs Valuation, to withdraw the new valuation advice issued by Director Valuation.
There'll be no fee for VAT registration: Rauf
The Federal Board of Revenue (FBR) would not charge any fee for new registrations under the Value Added Tax (VAT) regime from July 1, 2010. Sharing salient features of the new VAT law, Israr Rauf FBR Member Direct Tax Policy informed the Senate Standing Committee on Finance that there would be no fee for VAT registration.
No power to FBR for granting exemptions: Senate body briefed on VAT law
The Senate standing committee on finance was informed that the new value-added tax (VAT) law would withdraw powers of the Federal Board of Revenue (FBR) to grant exemptions through statutory regulatory orders (SROs) or special orders to any items or sector.
Government urged to put off implementation of VAT
The Lahore Chamber of Commerce and Industry (LCCI) on Wednesday urged the government to put off the implementation of Value-Added Tax (VAT) until and unless a consensus is developed among all the stakeholders, including all the chambers and trade bodies in the country.
Increase in tax-to-GDP ratio through VAT: lawmakers assure FBR of all-out support
Parliamentarians have assured the Federal Board of Revenue all-out support to increase the tax-to-GDP ratio by bringing the undocumented economy into the tax net through implementation of Value Added Tax by July 1, 2010. Senate Standing Committee on Finance met with Senator Ahmed Ali in the chair on Wednesday was of the view that Parliament should support the new system designed to increase the revenue collection.
AGP unearths Rs 46.537 billion irregularities by FBR: PAC to take up audit report today
The Auditor-General of Pakistan (AGP) has unearthed financial and procedural irregularities to the tune of Rs 46.537 billion on indirect taxes side for 2008-09. Sources told Business Recorder here on Tuesday that the Public Accounts Committee (PAC) would take up the matter of irregularities of the Federal Board of Revenue (FBR) on Wednesday.
Labels: Taxation Updates
posted @ 5:22 PM,
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