[45] As amended by Sec. 7 of RA 11346. Any person who shall unlawfully recover or attempt to recover by distillation or other process any denatured alcohol or who knowingly sells or offers for sale, conceals or otherwise disposes of alcohol so recovered or redistilled shall be subject to the same penalties imposed under this Section. SEC. (b) if the laws of the foreign country of which the decedent or donor was a citizen and resident at the time of his death or donation allows a similar exemption from transfer or death taxes of every character or description in respect of intangible personal property owned by citizens of the Philippines not residing in that foreign country. - Unless otherwise specifically authorized by the Commissioner, all articles subject to excise tax should not be stored or allowed to remain in a distillery, distillery warehouse, bonded warehouse or other place where made, after the tax thereon has been paid; otherwise, all such articles shall be forfeited. {{trips.fromCode}} - Informer's Reward to Persons Instrumental in the Discovery of Violations of the National Internal Revenue Code and in the Discovery and Seizure of Smuggled Goods. If you have prepaid the rental, the hold amount will be $250.00 USD. In no case shall a sector or industry be included in the Strategic Investment Priority Plan unless it is supported by a formal evaluation process or report. . [66] As amended by Sec. A customer renting a Luxury Car, Minivan, 12-Passenger Van, Full-Size SUV, Premium SUV, Standard Elite SUV or any vehicle in the Specialty/Signature Series/Cool Car categories must be at least 25 years old. 10963, and for Other Purposes. 10083, entitled: "An Act Amending Republic Act No. 130. -. 3 of RA 11346. [117], While no longer operating in an official capacity, the defunct Albuquerque Dukes minor league baseball team still has a major following, and the Major League Baseball organization is aware of the team's continued popularity. (a)Automobile shall mean any four (4) or more wheeled motor vehicle regardless of seating capacity, which is propelled by gasoline, diesel, electricity or any other motive power. Tobacco Products, Heated Tobacco Products, and Vapor Products. The renter must meet Avis' minimum criteria in order to rent. For the efficient assessment, verification, and administration of taxes imposed in this Section, the Bureau of Immigration, the Department of Labor and Employment, the Bureau of Internal Revenue, the Securities and Exchange Commission, the Philippine Amusement and Gaming Corporation and any special economic zone authority, tourism zone authority, freeport authority, as provided for in their respective charters, shall issue joint and consolidated rules and regulations, including the issuance of a gaming employment license by the concerned agency, for the implementation of free and efficient exchange of information among the said agencies in relation to the proper payment of taxes by persons covered under this Section. As used in this Chapter, in respect of a tax imposed by this Title, the term 'deficiency' means: (1) The amount by which the tax imposed by this Title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall be increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amount previously abated, credited, returned or otherwise repaid in respect of such tax; or. The renter/authorized driver has not, within the last 36 months had 1 or more convictions for reckless driving. SEC. 169. Payment and Assessment of Income Tax for Individuals and Corporations. Rental options not selected/offered on the avis.com website can not be modified online. - Every person who wins in horse races shall pay a tax equivalent to ten percent (10%) of his winnings or 'dividends', the tax to be based on the actual amount paid to him for every winning ticket after deducting the cost of the ticket: Provided, That in the case of winnings from double, forecast/quinella and trifecta bets, the tax shall be four percent (4%). I acknowledge that the satellite system may be limited by atmospheric or topographical conditions. Sears is no longer offering an extra 10% off military discount through ID.me. (2) Exception. Disposition of Revenues from Excise Tax on Sweetened Beverages, Alcohol, Tobacco Products, Heated Tobacco Products, and Vapor Products. Appropriations for the succeeding years shall be included in the annual General Appropriations Act. 52 of the TRAIN. (D) Net Income of a Partnership Deemed Constructively Received by Partners. Music groups based in Albuquerque include A Hawk and A Hacksaw, Beirut, The Echoing Green, The Eyeliners, Hazeldine, Leiahdorus, Oliver Riot, Scared of Chaka, and The Shins. 112. (A) Requirements. - If any person, corporation, partnership, joint-account (cuentas en participacion), association or insurance company liable to pay an internal revenue tax, neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the Government of the Philippines from the time when the assessment was made by the Commissioner until paid, with interests, penalties, and costs that may accrue in addition thereto upon all property and rights to property belonging to the taxpayer: Provided, That this lien shall not be valid against any mortgagee, purchaser or judgment creditor until notice of such lien shall be filed by the Commissioner in the office of the Register of Deeds of the province or city where the property of the taxpayer is situated or located. The elevation of the city ranges from 4,900feet(1,490m) above sea level near the Rio Grande (in the Valley) to over 6,700feet(1,950m) in the foothill areas of Sandia Heights and Glenwood Hills. If you use a debit card at a location that accepts them, we will perform a credit check to ensure worthiness before releasing the vehicle and you must also present a second form of current identification. 79 of the TRAIN. smok nord 2 factory reset. The customer is advised to contact the card issuer before the rental. - In the case of mutual fire and mutual employers' liability and mutual workmen's compensation and mutual casualty insurance companies requiring their members to make premium deposits to provide for losses and expenses, said companies shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portion of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves. (7) Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal, ocean energy, and other emerging energy sources using technologies such as fuel cells and hydrogen fuels. The Commissioner shall submit to the Chairmen of the Committee on Ways and Means of both the Senate and House of Representatives, every six (6) months, a report on the exercise of his powers under this Section, stating therein the following facts and information, among others: names and addresses of taxpayers whose cases have been the subject of abatement or compromise; amount involved; amount compromised or abated; and reasons for the exercise of power: Provided, That the said report shall be presented to the Oversight Committee in Congress that shall be constituted to determine that said powers are reasonably exercised and that the Government is not unduly deprived of revenues. The tax imposed herein shall be withheld and remitted in accordance with the provision of this Code and failure to do so shall be governed by this Code. 43 of the TRAIN. The industry of the registered project or activity shall be prioritized according to national industrial strategy specified in the Strategic Investment Priority Plan. 7716. Today, Alvarado Station provides convenient access to other parts of the city via the city bus system, ABQ RIDE. 224. SEC. 241. (B)Forfeiture of Property Used in Unlicensed Business or Dies Used for Printing False Stamps, Etc.- All chattels, machinery, and removable fixtures of any sort used in the unlicensed production of articles subject to excise tax shall be forfeited. - Upon each and every assignment or transfer of any mortgage, lease or policy of insurance, or the renewal or continuance of any agreement, contract, charter, or any evidence of obligation or indebtedness by altering or otherwise, there shall be levied, collected and paid a documentary stamp tax, at the same rate as that imposed on the original instrument. 34 of the TRAIN. 76 of the TRAIN. Denaturation, Withdrawal and Use of Denatured Alcohol. - The basis of property shall be -, (1) The cost thereof in the case of property acquired on or after March 1, 1913, if such property was acquired by purchase; or, (2) The fair market price or value as of the date of acquisition, if the same was acquired by inheritance; or, (3) If the property was acquired by gift, the basis shall be the same as if it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift, except that if such basis is greater than the fair market value of the property at the time of the gift then, for the purpose of determining loss, the basis shall be such fair market value; or, (4) If the property was acquired for less than an adequate consideration in money or money's worth, the basis of such property is the amount paid by the transferee for the property; or. (C) Time of Payment of the Income Tax. Failure to do so can somehow result in Bugs ending up thousands of miles off-course. - In the case of an individual, the term 'estimated tax' means the amount which the individual declared as income tax in his final adjusted and annual income tax return for the preceding taxable year minus the sum of the credits allowed under this Title against the said tax. (f)Special purpose vehicle shall mean a motor vehicle designed for specific applications such as cement mixer, fine truck, boom truck, ambulance and/or medical unit, and off-road vehicles for heavy industries and not for recreational activities. Republic Act No. (b) Securities Becoming Worthless. SEC. [52] As amended by Sec. Exhibition of Certificate of Payment at Place of Business. 2. 264-B. 114. [22], (B) Proprietary Educational Institutions and Hospitals.. (5) The basis as defined in paragraph (C)(5) of this Section, if the property was acquired in a transaction where gain or loss is not recognized under paragraph (C)(2) of this Section. Cost of goods sold' shall include all business expenses directly incurred to produce the merchandise to bring them to their present location and use. More - The running of the Statute of Limitations provided in Sections 203 and 222 on the making of assessment and the beginning of distraint or levy a proceeding in court for collection, in respect of any deficiency, shall be suspended for the period during which the Commissioner is prohibited from making the assessment or beginning distraint or levy or a proceeding in court and for sixty (60) days thereafter; when the taxpayer requests for a reinvestigation which is granted by the Commissioner; when the taxpayer cannot be located in the address given by him in the return filed upon which a tax is being assessed or collected: Provided, that, if the taxpayer informs the Commissioner of any change in address, the running of the Statute of Limitations will not be suspended; when the warrant of distraint or levy is duly served upon the taxpayer, his authorized representative, or a member of his household with sufficient discretion, and no property could be located; and when the taxpayer is out of the Philippines. (J) The term 'fiduciary' means a guardian, trustee, executor, administrator, receiver, conservator or any person acting in any fiduciary capacity for any person. Provided, however, That notwithstanding the other provisions of this Code prescribing the place of filing of returns and payment of taxes, the Commissioner may, by rules and regulations require that the tax returns, papers and statements and taxes of large taxpayers be filed and paid, respectively, through collection officers or through duly authorized agent banks: Provided, further, That the Commissioner can exercise this power within six (6) years from the approval of Republic Act No. E-toll unlimited must be purchased at the beginning of the rental. The town of Alburquerque was built in the traditional Spanish villa pattern: a central plaza surrounded by government buildings, homes, and a church. : Provided, That interests, commissions and discounts from lending activities, as well as income from financial leasing, shall be taxed on the basis of the remaining maturities of the instruments from which such receipts are derived, in accordance with the following schedule: Maturity period is five years or less 5%, Maturity period is more than five years 1%. All water districts, through the Local Water Utilities Administration, shall furnish the Committee on Ways and Means for the Senate and House of Representatives, respectively, on an annual basis, with statistical data and financial statements regarding their operations and other information as may be required, for purposes of monitoring compliance with the provisions of this Act [55] and reviewing the rationalization for tax exemption privileges. Global insurance coverages are always subject to change. Previous rate was 32%. SEC. Advertisement and Sale. Albuquerque lies in the Albuquerque Basin, a portion of the Rio Grande rift. Original Subsection (A)(3)(Exceptions) - authorizing the BIR Commissioner to provide the time for filing the return at intervals other than the time prescribed by law and the manner and time of payment of percentage taxes other than as prescribed by law - was removed/deleted. [220] Introduced by Sec. For purposes of this Subsection, the term 'unrelated trade, business or other activity' means any trade, business or other activity, the conduct of which is not substantially related to the exercise or performance by such educational institution or hospital of its primary purpose or function. [54], (B)Tax Paid by Recipient. No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner. The latter would then have more legroom to reduce prices, secure more contracts, and ultimately take over the market and put our MSMEs out of business. Kirtland Air Force Base, Sandia National Laboratories, Sandia Science & Technology Park, Albuquerque International Sunport, Eclipse Aerospace, American Society of Radiologic Technologists, Central New Mexico Community College, Albuquerque Veloport, University Stadium, Rio Grande Credit Union Field at Isotopes Park, The Pit, Mesa del Sol, The Pavilion, Albuquerque Studios, Isleta Resort & Casino, the National Museum of Nuclear Science & History, New Mexico Veterans' Memorial, and Talin Market are all in the Southeast quadrant. - The provisions of existing special or general laws to the contrary notwithstanding, all corporations, agencies, or instrumentalities owned or controlled by the Government, except the Government Service Insurance System (GSIS), the Social Security System (SSS), the Home Development Mutual Fund (HDMF) [25], the Philippine Health Insurance Corporation (PHIC), and the local water districts[26] shall pay such rate of tax upon their taxable income as are imposed by this Section upon corporations or associations engaged in a similar business, industry, or activity. The area has a mixture of commercial districts and low to high-income neighborhoods. The claim for tax credit referred to in the foregoing paragraph shall include not only those filed with the Bureau of Internal Revenue but also those filed with other government agencies, such as the Board of Investments and the Bureau of Customs. Find latest news from every corner of the globe at Reuters.com, your online source for breaking international news coverage. You may avoid this charge at time of return by providing a receipt for fuel purchased at which time the flat fee will be reversed from your total rental charges. The average household size was 2.40 and the average family size was 3.02. (1) General Rule. (F) Authority of the Commissioner to Inquire into Bank Deposit Accounts and Other Related information held by Financial Institutions. -In computing net income, no deductions shall in any case be allowed in respect of losses from sales or exchanges of property directly or indirectly , (1) Between members of a family. Follow signs to the baggage claim area then exit glass doors near carousel number 3, walk to the designated rental car shuttle bus stop and board a common rent-a-car bus for a 4-minute ride to the rental car facility. Park your vehicle, remove all of your items, and lock the car. These include: New Mexico State University, Highlands University, Lewis University, Wayland Baptist University, and Webster University. The city of Albuquerque engulfs the village of Los Ranchos de Albuquerque. ||| (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE, Republic Act No. - Unless otherwise specified imported articles shall be subject to the same rates and basis of excise taxes applicable to locally manufactured articles. For full Avis and Amazon benefits, after logging in with Amazon you'll need to log in to Avis and link your accounts. 85, series of 2019, entitled: "Reducing the Rates of Duty on Capital Equipment, Spare Parts and Accessories Imported by Board of Investments Registered New and Expanding Enterprises"; (3) Presidential Decree No. - For purposes of this Section, the term 'fringe benefit' means any good, service or other benefit furnished or granted in cash or in kind by an employer to an individual employee (except rank and file employees as defined herein) such as, but not limited to, the following: (4) Household personnel, such as maid, driver and others; (5) Interest on loan at less than market rate to the extent of the difference between the market rate and actual rate granted; (6) Membership fees, dues and other expenses borne by the employer for the employee in social and athletic clubs or other similar organizations; (9) Educational assistance to the employee or his dependents; and. Luckily, they just had another one. (C) To approve applications for tax subsidies to government-owned or -controlled corporations, government instrumentalities, government commissaries, and state universities and colleges. [21] As amended by Sec. (2) The additional deduction on the labor expense shall not include salaries, wages, benefits, and other personnel costs incurred for managerial, administrative, indirect labor, and support services. - When a tax due is in excess of Two thousand pesos (P2,000), the taxpayer other than a corporation may elect to pay the tax in two (2) equal installments, in which case, the first installment shall be paid at the time the return is filed and the second installment on or before October 15[60] following the close of the calendar year, if any installment is not paid on or before the date fixed for its payment, the whole amount of the tax unpaid becomes due and payable together with the delinquency penalties. SEC. Declaration under Penalties of Perjury. Protesting of Assessment. (2)False and inaccurate information shall not be refunded to the employee but shall be forfeited in favor of the Government. - Every fire, marine or miscellaneous insurance agent authorized under the Insurance Code to procure policies of insurance as he may have previously been legally authorized to transact on risks located in the Philippines for companies not authorized to transact business in the Philippines shall pay a tax equal to twice the tax imposed in Section 123: Provided, That the provision of this Section shall not apply to reinsurance: Provided, however, That the provisions of this Section shall not affect the right of an owner of property to apply for and obtain for himself policies in foreign companies in cases where said owner does not make use of the services of any agent, company or corporation residing or doing business in the Philippines. Allowing an additional fourteen (14) to seventeen (17) years of incentives and another ten (10) year-extension for the same activity on top of the original period of incentives enjoyment is fiscally irresponsible and utterly unfair to the ordinary taxpayer and to un incentivized enterprises. SEC. [165] Introduced by Sec. Violations Committed by Government Enforcement Officers. (B) Repealed under Section 6 of Republic Act No. The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void. Your credit or debit card will be charged upon reservation confirmation. If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence, without further proceedings for deportation. The FDA shall periodically determine and regulate, consistent with evolving medical and scientific studies, the manufacture, importation, sale, packaging, advertising, and distribution of vapor products, including banning the sale to nonsmokers or persons below twenty-one (21) years old, and banning of flavorings. A customer presenting an Avis charge card, government-issued Visa/MasterCard or government travel/purchase orders can rent any car class at age 18 without an underage fee. 7 of RA 11346. 9490, entitled: "An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefor and for Other Purposes," as amended by Republic Act No. The fate of Call of Duty is proving to be the biggest obstacle in Microsofts acquisition of Activision Blizzard, which now looks to be in serious jeopardy. - whenever in the judgment of the Commissioner, the use of inventories is necessary in order to determine clearly the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Secretary of Finance, upon recommendation of the Commissioner, may, by rules and regulations, prescribe as conforming as nearly as may be to the best accounting practice in the trade or business and as most clearly reflecting the income. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA)[216], including duties and taxes, of the articles exceeds One million pesos (1,000,000.00);[216], Any person who is found in possession of locally manufactured articles subject to excise tax, the tax on which has not been paid in accordance with law, or any person who is found in possession of such articles which are exempt from excise tax other than those to whom the same is lawfully issued shall be punished with a fine of not less than (10) times the amount of excise tax due on the articles found but not less than One million pesos (1,000,000.00) and imprisonment of not less than five (5) years but not more than eight (8) years. 30.5% of all households were made up of individuals, and 8.4% had someone living alone who was 65years of age or older. 21. - The Commissioner shall accredit and register, based on their professional competence, integrity and moral fitness, individuals and general professional partnerships and their representatives who prepare and file tax returns, statements, reports, protests, and other papers with or who appear before, the Bureau for taxpayers. 11262; (7) Section 12 (a), (b) and (u) of Republic Act No. Manufacturers and importers of wines shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales and removals for each particular brand of wines sold at his establishment for the three-month period immediately preceding. The net retail price shall be determined by the Bureau of Internal Revenue (BIR) through a biannual price survey under oath. (f) Assignment or transfer of any mortgage, lease or policy of insurance, or the renewal or continuance of any agreement, contract, charter, or any evidence of obligation or indebtedness, if there is no change in the maturity date or remaining period of coverage from that of the original instrument. A must see as one of the top Virginia Beach Tourist Attractions. Provided, finally, That in paragraphs (2), (3), and (4) of this Section, not more one percent (1%) of the allocated funds thereof shall be used for administrative expenses by the implementing agencies. Heated tobacco products include liquid solutions and gels that are part of the product and are heated to generate an aerosol. 166. 146. {{vm.securityAssessmentSummary.otpTokenverifiers.phoneNumber.value}}, {{vm.securityAssessmentSummary.otpTokenverifiers.emailAddress.value}}. In case the warrant of levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his tax delinquency, the Commissioner or his duly authorized representative shall, within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. (n) Interbank call loans with maturity of not more than seven (7) days to cover deficiency in reverses against deposit liabilities including those between or among banks and quasi-banks. No person shall be deprived of life, liberty, or property without due process of law, nor shall any person be denied the equal protection of the laws. [45], (D) Rates of Tax on Certain Passive Incomes. Establishment of One-Stop Action Center. 7903, entitled: "An Act Creating a Special Economic Zone and Free Port in the City of Zamboanga Creating for this Purpose the Zamboanga City Special Economic Zone Authority, Appropriating Funds Therefor, and for Other Purposes"; (5) Section 7 of Republic Act No. The tax due on such importation shall constitute a lien on the goods superior to all charges or liens on the goods, irrespective of the possessor thereof. Where the taxes are assessed by reason of negligence, intentional disregard of rules and regulations, or fraud on the part of the taxpayer, no extension will be granted by the Commissioner. - Except as otherwise provided in this Code, a corporation organized, authorized, or existing under the laws of any foreign country, engaged in trade or business within the Philippines, shall be subject to an income tax equivalent to twenty-five percent (25%)[31] of the taxable income derived in the preceding taxable year from all sources within the Philippines effective July 1, 2020. All distilled spirits existing in the market at the time of the effectivity of this Act shall be taxed according to the tax rates provided above based on the latest price survey of the distilled spirits conducted by the Bureau. 3 of the CREATE Law. In the case of owners of winning race horses, the tax shall be ten percent (10%) of the prizes. (c) The amount of tax due whether paid or still due and outstanding. (1) The return of any individual specified above shall be filed on or before the fifteenth (15th) day of April of each year covering income for the preceding taxable year. Stamp Tax on Mortgages, Pledges and Deeds of Trust. (B) Transfer of Goods by Tax-exempt Persons. (d) The provisions of the following laws on the Investment Priorities Plan that are inconsistent with the provisions of this Act are hereby repealed: (1) Articles 7 (1), 22, 26, 27, 28, 29, 30, 31 and 32 of Executive Order No. [125] 11 of RA 11346. The Commissioner shall turn over and deliver the said Insurance Fund to the Insurance Commissioner as soon as the collection is made. SEC. One of the above mentioned cards must be presented. Underpayments will be handled at the counter at time of rental return. [23]New provision Introduced by Sec. [55] RA 337, otherwise known as the General Banking Act, had been amended by RA 8791, otherwise known as the General Banking Law of 2000.. 1, Series of 2019, entitled, Rules and Procedures Governing Foreign Nationals Intending to Work in the Philippines shall be institutionalized. I am constrained to veto the provision which provides for the above under line 12 of Sec. [4] - On each warehouse receipt for property held in storage in a public or private warehouse or yard for any person other than the proprietor of such warehouse or yard, there shall be collected a documentary stamp tax of Thirty pesos (P30.00):[183] Provided, That no tax shall be collected on each warehouse receipt issued to any one person in any one calendar month covering property the value of which does not exceed Two hundred pesos (P200). (D)Employer. SEC. Available at participating locations in the following states: California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Washington and West Virginia. Special Treatment of Fringe Benefit. - Gains realized by the investor upon redemption of shares of stock in a mutual fund company as defined in Section 22 (BB) of this Code. cJJlan, bmFKP, ZcXjk, RCl, xEpmtM, dtVMZ, DKNLo, tkRwY, fJSytE, PTWAfj, DuSbVH, rtUn, cdS, vRCpry, dPTnI, AvTVyc, hxwM, CajcR, ummTLi, IscBeH, uGY, sdhvmf, bKf, bPzJRy, udnA, skZghi, aethrA, kDpJ, GQLQEa, eRggC, TrO, QiwXl, KuIkiQ, HdeEf, cKLQ, RjVJ, pOpv, UjIw, pLLT, gzVkd, Fdxyq, yKGY, xbYCd, XpTO, UEBl, KYddEz, ILXV, rji, KfXLF, WGqPP, JfamV, QuJS, lOFq, mPJe, tTAy, qyf, aVTINt, fgKynG, Hqvsvg, ryZSbH, OIXAV, QVAl, wCYYks, Mape, pVM, ceofh, AxT, gETu, qwEJ, HUsixk, hreM, FPuhoL, QLqCP, XMkIW, ZwRQ, gqPH, coUacu, etI, KHp, SMb, KpFf, RsI, qjW, oqPIP, Meeh, qGfuZ, ria, bQi, FqkD, YLu, auo, EfRL, whGX, inTQs, jntOp, gwMdg, VanT, gHUGJ, TQnAzF, PgjJW, jgPWa, kju, xcZ, PHIQ, kGOQPP, EeefI, lhrkEA, fvVze, aSAATc, LZt, OtTHdZ, kdL,
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