Article 1 This Law is enacted for the purpose of standardizing tax collection and payment, ensuring the tax revenues of the State, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 The administration of tax collection in respect of all taxes to be collected by the tax authorities in accordance with law shall be governed by this Law.
Article 3 The imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax and payment of delinquent tax shall be governed by the provisions of relevant laws; where the State Council is authorized by law to formulate relevant regulations, the provisions of relevant administrative regulations formulated by the State Council shall apply.
No units including government departments or individuals may, in violation of laws or administrative regulations, make decisions regarding the imposition of tax, the cessation thereof, tax reduction, tax exemption, refund of tax or payment of delinquent tax, or any other decision which is in contravention with laws or administrative regulations governing tax collection.
Article 4 Units and individuals that are obligated to pay tax as prescribed by laws or administrative regulations are taxpayers.
Units and individuals that are obligated to withhold and remit tax or collect and remit tax as prescribed by laws or administrative regulations are withholding agents.
Taxpayers and withholding agents shall pay tax or withhold and remit or collect and remit tax in accordance with the provisions of relevant laws or administrative regulations.
Article 5 The competent department for taxation under the State Council shall be in charge of the administration of tax collection throughout the country. The national tax bureaus and the local tax bureaus in various places shall administer tax collection respectively within the limits set by the State Council.
The local people's governments at various levels shall strengthen their leadership over or coordination of the administration of tax collection within their respective administrative regions, and support the tax authorities in performing out their duties in accordance with law, calculating the amounts of taxes to be paid according to the statutory tax rates and collecting taxes in accordance with law.
The departments and units concerned shall support and assist the tax authorities in performing their duties in accordance with law.
No units or individuals may obstruct the tax authorities from performing their duties in accordance with law.
Article 6 The State, in a planned way, equips the tax authorities at various levels with modern information technology, enhances the modernization of the information system for administration of tax collection, and establishes and improves a information-sharing system among tax authorities and other administrative departments of the governments.
Taxpayers, withholding agents and other units concerned shall, in accordance with relevant State regulations, provide the tax authorities with truthful information relating to payment of or withholding and remittance or collection and remittance of tax.
Article 7 The tax authorities shall extensively disseminate the laws and administrative regulations on tax collection, popularize knowledge about payment of tax and provide, free of charge, the taxpayers with consultancy relating to payment of tax.
Article 8 Taxpayers and withholding agents shall have the right to approach the tax authorities for information about the provisions of the State laws and administrative regulations on tax collection and information relating to the procedures of payment of tax.
Taxpayers and withholding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.
Taxpayers shall, in accordance with law, have the right to apply for tax reduction, tax exemption and refund of tax.
With regard to the decisions made by tax authorities, taxpayers and withholding agents shall have the right to argue their cases and defend themselves; they shall, in accordance with law, have the right to apply for administrative reconsideration, take administrative proceedings, request State compensation, etc.
Taxpayers and withholding agents shall have the right to accuse tax authorities and officials of their violation of laws and rules of discipline and report such violations.
Article 9 Tax authorities should enhance the level of their contingents, in order to improve the political and vocational quality of the tax officials.
Tax authorities and officials shall implement laws impartially, devote themselves to their duties, be honest and upright, treat people politely, serve them with civility, respect and protect the rights of taxpayers and withholding agents and, in accordance with law, accept supervision.
No tax officials may extort or take bribes, engage in malpractices for personal gain, neglect their duties, or fail to collect, or undercollect the amount of tax payable; nor may they abuse their power to overcollect tax or deliberately create difficulties for taxpayers or withholding agents.
Article 10 Tax authorities at various levels shall establish and improve a system for internal restriction and supervision.
The tax authorities at higher levels shall, in accordance with law, exercise supervision over the law-enforcement activities conducted by the authorities at lower levels.
Tax authorities at various levels shall conduct inspection to see that their staff members are implementing laws and administrative regulations and observe the norms for incorruptibility and self-discipline.
Article 11 The functions and responsibilities of the officials of the tax authorities in charge of tax collection, management, internal checking or administrative reconsideration shall be explicitly defined and shall be separate from each other and mutually restrained.
Article 12 Any tax official who, in collecting taxes or investigating and handling cases of violation of laws on tax collection, is an interested party in relation to the taxpayers or withholding agents or the said cases, shall withdraw.
Article 13 Every unit or individual shall have the right to report any violations of the laws and administrative regulations on tax collection. The authorities receiving such report and the authorities responsible for investigating and handling the case shall maintain confidentiality in respect of the accuser. The tax authorities concerned shall grant the accuser rewards in accordance with relevant regulations.
Article 14 The tax authorities mentioned in this Law refer to the tax bureaus at various levels and their sub-bureaus and tax stations as well as the tax institutions which are established in accordance with the regulations of the State Council and are publicly announced.
Article 15 Enterprises, the branches and the sites engaged in production or business operations established by enterprises in other places, industrial and commercial households and institutions engaged in production or business operations (hereinafter all referred to as taxpayers engaged in production or business operations) shall, within 30 days from the date the business license is obtained, apply to the tax authorities for tax registration by presenting the relevant documents. The tax authorities shall, within 30 days from the date the application is received, issue the tax registration certificate upon examination and verification of the documents.
The administrative departments for industry and commerce shall keep the tax authorities regularly informed of their handling of registration and issuing of business licenses upon examination.
The items for tax registration by taxpayers and withholding agents other than those specified in the first paragraph of this Article and the measures in this regard shall be formulated by the State Council.
Article 16 When a taxpayer engaged in production or business operations intends to make any change in the items of tax registration, he shall, within 30 days from the date he completes the formalities for such change in the business registration with the administrative departments for industry and commerce or before he submits to the said department an application for cancellation of business registration, apply to the tax authorities for the change in or cancellation of tax registration by presenting the relevant documents.
Article 17 Any taxpayer engaged in production or business operations shall, in accordance with relevant State regulations and by presenting the tax registration certificate, open a basic deposit account and other deposit accounts in banks or other financial institutions and shall report all the account numbers to the tax authorities.
Banks and other financial institutions shall record in the accounts of the taxpayer engaged in production or business operations the number of his tax registration certificate.
Where the tax authorities, in accordance with law, inquire about the accounts of a taxpayer engaged in production or business operations, the banks or other financial institutions shall provide assistance.
Article 18 Use of tax registration certificates by taxpayers shall be governed by the relevant regulations formulated by the competent department for taxation under the State Council. No tax registration certificate may be lent, altered, damaged, traded or forged.
Article 19 Taxpayers and withholding agents shall, pursuant to the relevant laws, administrative regulations and regulations of the competent departments for finance and taxation under the State Council, establish accounting books, keep accounts on the basis of legitimate and valid vouchers and conduct accounting.
Article 20 The financial and accounting systems or the financial and accounting procedures and the accounting softwares of taxpayers engaged in production or business operations shall be submitted to the tax authorities for the record.
Where the financial and accounting systems or the financial and accounting procedures of taxpayers or withholding agents contravene the relevant regulations on tax collection formulated by the State Council or the departments for finance and taxation under the State Council, the tax payable, the tax withheld and remitted or collected and remitted shall be calculated in accordance with the said regulations.
Article 21 The tax authorities are the competent departments in charge of invoices and are responsible for the control and supervision over printing, purchasing, writing out, obtaining, keeping and handing in for cancellation of invoices.
When purchasing or selling commodities, providing or receiving business services or engaging in other business activities, all units and individuals shall write out, use or be given invoices.
Measures for control of invoices shall be formulated by the State Council.
Article 22 The special invoices for value-added tax shall be printed by enterprises designated by the competent department for taxation under the State Council; other invoices shall, pursuant to the regulations of the said department, be printed by the enterprises designated respectively by the national taxation bureaus or local taxation bureaus of provinces, autonomous regions or municipalities directly under the Central Government.
No enterprises that are not designated by the taxation bureaus as provided for in the preceding paragraph may print invoices.
Article 23 The State, based on the needs of the administration of tax collection, positively promotes the wide use of tax-monitoring devices. Taxpayers shall, in accordance with regulations, install and use tax-monitoring devices, and no one may damage or destroy or, without authorization, alter such devices.
Article 24 Taxpayers engaged in production or business operations and withholding agents shall preserve their accounting books, vouchers for the accounts, tax payment receipts and other relevant information for a period as specified by the competent departments for finance and taxation under the State Council.
No accounting books, vouchers for the accounts, tax payment receipts or other relevant information may be forged, altered or, without authorization, damaged or destroyed.
Article 25 Taxpayers shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, truthfully complete the formalities for tax declaration and submit tax returns, financial and accounting statements as well as other relevant information on tax payments as required of the taxpayers by the tax authorities in light of actual needs.
Withholding agents shall, within the time limit for and according to the items of tax declaration as prescribed by laws or administrative regulations, or as determined by the tax authorities in accordance with laws or administrative regulations, submit truthful statements on taxes withheld and remitted or collected and remitted as well as other relevant information as required of the withholding agents by the tax authorities in light of actual needs.
Article 26 Taxpayers and withholding agents may directly go to the tax authorities to complete the formalities for tax declaration or to submit statements on tax withheld and remitted or collected and remitted, or, in accordance with regulations, handle the declaration or submission matters mentioned above by mail, electronic data transmission or other means.
Article 27 Where taxpayers or withholding agents are unable to complete the formalities for tax declaration or to submit statements on the tax withheld and remitted or collected and remitted within the prescribed time limit, the time limit may be extended upon examination and approval by the tax authorities.
Anyone who is permitted to handle the declaration or submission matters mentioned above within the time limit extended upon examination shall, within the prescribed time limit for tax payment, prepay the tax on the basis of the amount of the tax he actually paid last or the amount determined by the tax authorities upon examination, and settle the payment within the extended time limit approved upon examination.
Article 28 The tax authorities shall collect tax in accordance with the provisions of laws or administrative regulations. They may not, in violation of such provisions, impose, cease to collect, overcollect, undercollect, collect in advance, postpone the collection of, or apportion tax.
The amount of agricultural tax payable shall be determined upon examination in accordance with the provisions of laws and administrative regulations.
Article 29 With the exception of tax authorities, tax officials and the units and individuals authorized by the tax authorities in accordance with laws and administrative regulations, no unit or individual may engage in tax collection.
Article 30 Withholding agents shall perform their obligations of withholding or collecting tax in accordance with the provisions of laws or administrative regulations. With respect to units or individuals that are not obligated to withhold or collect tax as prescribed by laws or administrative regulations, no tax authorities may request them to perform such obligations.
When withholding agents perform the obligations of withholding or collecting tax in accordance with law, no taxpayers may refuse to pay tax to them. Where a taxpayer refuses to do so, the withholding agent shall promptly report the matter to the tax authorities for disposition.
The tax authorities shall, in accordance with relevant regulations, pay to withholding agents service fees for withholding or collecting tax.
Article 31 A taxpayer or withholding agent shall pay or remit tax in compliance with the time limit as prescribed by laws or administrative regulations, or as determined by tax authorities in accordance with laws or administrative regulations.
Where a taxpayer is unable to pay tax within the prescribed time limit on account of special difficulties, he may, upon approval by a national tax bureau or a local tax bureau of a province, autonomous region or municipality directly under the Central Government, defer the payment of tax for a maximum period of three months.
Article 32 Where a taxpayer fails to pay tax or a withholding agent fails to remit tax within the specified time limit, the tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within a fixed period of time, impose a surcharge on a daily basis at the rate of 0.05% of the amount of tax in arrears, from the date the tax payment is defaulted.
Article 33 A taxpayer may, in accordance with laws or administrative regulations, apply in writing for tax reduction or tax exemption.
Applications for tax reduction or tax exemption shall be subject to examination and approval by the examination and approval authorities for tax reduction or tax exemption specified by laws or administrative regulations. All decisions on tax reduction or tax exemption made in violation of laws or administrative regulations by the local people's governments at various levels, the competent departments under the said people's governments, or by units or individuals shall be null and void. No tax authorities may implement such decisions, and they shall instead report the matter to the tax authorities at a higher level.
Article 34 When collecting tax, tax authorities shall issue tax payment receipts to taxpayers. When withholding or collecting tax, the withholding agents shall, upon request by taxpayers, issue to them receipts for withholding or collecting tax.
(6) where the basis for assessing tax declared by the taxpayer is obviously on the low side and without justifying grounds.
The specific procedure and measures for the tax authorities to determine the amounts of the tax payable shall be formulated by the competent department for taxation under the State Council.
Article 36 The payment or receipt of money or charges in business transactions between an enterprise, or an establishment or site engaged in production or business operations which is set up by a foreign enterprise in China, and its associated enterprises shall be made in the same manner as the payment or receipt of money or charges in business transactions between independent enterprises. Where the payment or receipt of money or charges is not made in the said manner and thus results in a reduction of the taxable revenue or income, the tax authorities shall have the power to make reasonable adjustments.
Article 37 Where a taxpayer engaged in production or business operations or a taxpayer temporarily engaged in business operations fails to complete the formalities for tax registration in accordance with regulations, the tax authorities shall assess the amount of tax payable by him and order him to make the payment; if he fails to do so, the tax authorities may distrain the commodities or goods of a value equivalent to the amount of tax payable; if he pays the amount of tax payable after the distraint, the tax authorities shall immediately remove the distraint and return the commodities or goods distrained; if he still fails to pay the amount of tax payable after the distraint, the commodities or goods distrained shall, upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level, be auctioned or sold off in accordance with law and the proceeds therefrom shall be used to offset the amount of tax payable.
(2) to distrain or seal up the taxpayer's commodities, goods or other property to the value equivalent to the amount of tax payable.
Where the taxpayer makes the tax payment within the fixed period of time prescribed in the preceding paragraph, the tax authorities shall immediately lift the tax preservation measures. Where the taxpayer fails to do so on the expiration of the fixed period of time, the tax authorities may, upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level, notify in writing the bank or any other financial institution with which the taxpayer has opened an account to withhold and remit the amount of tax payable from the taxpayer's freezed deposits, or, in accordance with law, auction or sell off the commodities, goods or other property distrained or sealed up and use the proceeds therefrom to offset the amount of tax payable.
Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the tax preservation measures.
Article 39 Where a taxpayer makes the tax payment within the fixed period of time while the tax authorities fail to immediately lift the tax preservation measures, thus causing losses to the legitimate interests of the taxpayer, the tax authorities shall be liable for compensation.
(2) to distrain, seal up or, in accordance with law, auction or sell off the commodities, goods or other property of the taxpayer, withholding agent or tax payment guarantor, to the value equivalent to the amount of tax payable, and to use the proceeds therefrom to offset the amount of tax payable.
When executing the compulsory enforcement measures, the tax authorities shall do the same with regard to the surcharge which is unpaid by the taxpayer, withholding agent or tax payment guarantor mentioned in the preceding paragraph.
Any housing or articles for use which are necessary for the daily lives of an individual and the family members he supports shall not be subjected to the compulsory enforcement measures.
Article 41 No units or individuals other than the statutory tax authorities may exercise the power to adopt tax preservation measures or compulsory enforcement measures provided for in Articles 37, 38 and 40 of this Law.
Article 42 The tax authorities shall adopt tax preservation measures or compulsory enforcement measures in compliance with the limits of power and procedures prescribed by law, and they may not seal up or distrain any housing and articles for use which are necessary for the daily lives of the taxpayer himself and the family members he supports.
Article 43 Where the tax authorities abuse their power and, in violation of law, adopt tax preservation measures or compulsory enforcement measures, or inappropriately adopt such measures, thus causing losses to the legitimate rights and interests of taxpayers, withholding agents or tax payment guarantors, the tax authorities shall be liable for compensation in accordance with law.
Article 44 Where the taxpayer, who defaults on tax payment, or his legal representative needs to leave the territory of China, either of them shall pay the amount of the tax payable and the surcharge thereon with, or provide a guaranty to, the tax authorities before leaving the country. If neither the tax payable and the surcharge thereon are paid nor a guaranty is provided, the tax authorities may notify the exit administration to prevent him from leaving the country.
Article 45 Tax collection by the tax authorities shall have precedence over unwarranted claims, except where otherwise provided for by law; where tax is defaulted before the taxpayer mortgages or pledges his property or before the taxpayer's property is distrained, tax collection shall have the precedence over the exercise of the right of mortgage, pledge or lien.
Where a taxpayer defaults on tax payment and is at the same time fined and his unlawful gains are to be confiscated upon decision by an administrative department, tax collection shall have precedence over the fine and confiscation of unlawful gains.
The tax authorities shall regularly announce the taxes defaulted on by taxpayers.
Article 46 Where a taxpayer defaults on tax payment and puts his property in mortgage or pledge, he shall explain to the mortgagee or pledgee about his default on tax payment. The mortgagee or pledgee may request the tax authorities to provide information about the default.
Article 47 The tax authorities shall issue a receipt when distraining commodities, goods or other property, and issue a detailed list when sealing up commodities, goods or other property.
Article 48 Where taxpayers merge or separate their businesses, they shall report the matter to the tax authorities and pay off the tax payable in accordance with law. If a taxpayer fails to pay off the tax payable at the time of merger, the new taxpayer after the merger shall continue to fulfill the duty to pay tax; if a taxpayer fails to pay off the tax payable at the time of separation, the new taxpayer after the separation shall bear joint and several liability for the unfulfilled duty.
Article 49 Any taxpayer who defaults on payment of a considerable amount of tax shall, before disposing of his real estate or large amount of fixed assets, report the matter to the tax authorities.
Article 50 Where a taxpayer who defaults on tax payment is indolent in exercising his natural creditor's rights, or disclaims such rights, or transfers gratis his property, or transfers his property at a low price evidently unreasonable, which the transferee is aware of, thus causing losses to tax collection of the State, the tax authorities may, in accordance with the provisions in Articles 73 and 74 of the Contract Law, exercise the rights of subrogation and rescission.
Where the tax authorities exercise the rights of subrogation and rescission in accordance with the provisions in the preceding paragraph, the taxpayer who defaults on tax payment shall not be exempted from fulfilling the duty to pay the tax or from bearing the legal liability.
Article 51 Where the tax authorities discover that a taxpayer makes a tax payment in excess of the amount of tax payable, they shall immediately refund the excess payment; where a taxpayer discovers the same, he may, within three years from the date the payment is made, claim from the tax authorities a refund of the excess payment, plus the interests calculated according to the bank interest rates at the time, and the tax authorities shall immediately pay back the money upon examination and verification of the case; where such refund involves the State Treasury, it shall be dealt with in accordance with the provisions on the administration of the State Treasury in relevant laws and administrative regulations.
Article 52 Where a taxpayer or withholding agent fails to pay or underpays tax, for which the responsibility rests with the tax authorities, the latter may, within three years, require the taxpayer or withholding agent to pay the tax in arrears without, however, the imposition of any surcharge thereon.
Where a taxpayer or withholding agent fails to pay or underpays tax owing to his own miscalculation or other faults, the tax authorities may, within three years, pursue the collection of the tax in arrears and the surcharge thereon; under special circumstances, the time limit for pursuing the collection of the tax in arrears may be extended to five years.
Where a taxpayer evades, refuses to pay or practises fraud in tax payment and the tax authorities pursue the collection of the unpaid or underpaid tax, the surcharge thereon, or the tax payment defrauded on, the latter shall not be restricted by the time limit prescribed in the preceding paragraph.
Article 53 The national and local tax bureaus shall, in conformity with their respective areas of administration for tax collection and the levels of budgeted tax for the State Treasury prescribed by State regulations, turn over the collected tax to the State Treasury.
Where, in accordance with law, the auditing or finance authorities find out any violation of law on tax collection, the tax authorities shall, based on the decisions or written suggestions of the related authorities and in accordance with law, turn over the tax and surcharge thereon collected to the State Treasury in conformity with the levels of budgeted tax for the State Treasury, and inform in return the related authorities of the result without delay.
(6) upon approval of the commissioner of the tax bureau (or sub-bureau) at or above the county level, to inquire about the deposit accounts that a taxpayer engaged in production or business operations or a withholding agent has opened with a bank or any other financial institution. Upon approval of the commissioner of the tax bureau (sub-bureau) at or above the level of the city divided into districts or the autonomous prefecture, inquire about the savings a suspect involved in a case. No information obtained through inquiry by the tax authorities may be used for purposes other than tax collection.
Article 55 When the tax authorities, in accordance with law, conduct tax inspection of a taxpayer engaged in production or business operations in respect of the tax payment made during earlier tax periods and discover the taxpayer's evasion of the obligation to pay tax and evident signs of transfer or concealment of taxable commodities, goods or other property or incomes, they may adopt tax preservation measures or compulsory enforcement measures in conformity with the power granted according to this Law.
Article 56 A taxpayer or withholding agent shall subject himself to tax inspection conducted by the tax authorities in accordance with law, report the particulars truthfully and provide relevant information, and may not refuse to accept such inspection or conceal any facts.
Article 57 When the tax authorities conduct tax inspection in accordance with law, they shall have the power to inquire the related units and individuals about the particulars of taxpayers, withholding agents and other parties in respect of the payment of tax and the amount of tax withheld and remitted or collected and remitted, and the said units and individuals shall truthfully provide the relevant information and certifying papers to the tax authorities.
Article 58 When investigating a case concerning violation of laws or regulations on tax collection, the tax authorities may take notes and make tape-recordings, video-recordings, photographings and duplications of the particulars and information pertaining to the case.
Article 59 When conducting tax inspection, the officials sent by the tax authorities shall produce tax inspection certificate and tax inspection notice, and shall have the duty to keep confidentiality for the persons under inspection; where no such certificate and notice are produced, the persons subject to inspection shall have the right to refuse to accept the inspection.
(5) failing to install or use tax-monitoring devices in accordance with regulations, or damaging or destroying or, without authorization, altering such devices.
Where a taxpayer fails to go through the formalities for tax registration, the tax authorities shall order him to rectify within a time limit; if he still fails to rectify on the expiration of the time limit, the administrative department for industry and commerce shall, upon proposal and request of the tax authorities, revoke his business license.
Where a taxpayer fails to use the tax registration certificate in accordance with regulations, or lends, alters, damages or destroys, trades or forges tax registration certificate, he shall be fined not less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.
Article 61 Where a withholding agent fails to establish and preserve accounting books for the tax withheld and remitted or collected and remitted, or preserve the vouchers for the accounts and the relevant information regarding the tax withheld and remitted or collected and remitted, in accordance with relevant regulations, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he shall be fined not less than 2,000 yuan but not more than 5,000 yuan.
Article 62 Where, within the prescribed time limit, a taxpayer fails to go through the formalities for tax declaration and submit information on tax payment or a withholding agent fails to submit to the tax authorities statements on taxes withheld and remitted or collected and remitted and other relevant information, he shall be ordered by the tax authorities to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan.
Article 63 Tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable. Where a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
Where a withholding agent fails to pay, or underpays the tax which he withholds or collects by the means mentioned in the preceding paragraph, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
Article 64 Where a taxpayer or withholding agent fabricates the basis on which tax is assessed, he shall be ordered by the tax authorities to rectify within a time limit and shall also be fined not more than 50,000 yuan.
Where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays.
Article 65 Where a taxpayer who fails to pay the tax due adopts the means of transferring or concealing his property, thus preventing the tax authorities from pursuing the payment of the tax in arrears, the tax authorities shall pursue the payment of the tax and the surcharge thereon and shall also impose on him a fine of not less than 50 percent but not more than five times the amount of tax in arrears; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
Article 66 Where anyone, by making false export declaration or by other means, defrauds tax refund for exports from the State, the tax authorities shall pursue the return of the refund defrauded, and the person shall also be fined not less than the amount of the refund defrauded but not more than five times that amount; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
Where anyone defrauds tax refund for exports from the State, the tax authorities may, within a specified time limit, suspend tax refund for his exports.
Article 67 Refusal to pay tax means refusing to pay tax with resort to violence or threats. In such a case, the tax authorities shall, in addition to pursuing the payment of the amount of tax a person refuses to pay and the surcharge thereon, conduct investigation for criminal responsibility in accordance with law. If the circumstances are not serious and no crime is constituted, the tax authorities shall pursue the payment of the amount of tax he refuses to pay and the surcharge thereon and shall also impose on him a fine of not less than the amount of the tax he refuses to pay but not more than five times that amount.
Article 68 Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax that should be paid or remitted within the prescribed time limit and, after ordered by the tax authorities to pay or remit within a time limit, still fails to do so on the expiration of the time limit, the tax authorities may, in addition to pursuing, by adopting compulsory enforcement measures in accordance with the provisions in Article 40 of this Law, the payment of the amount of tax the taxpayer or withholding agent fails to pay or underpays or fails to remit, impose a fine of not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays or fails to remit.
Article 69 Where a withholding agent fails to withhold or collect the amount of tax which should be withheld or collected, the tax authorities shall pursue the payment of the said amount, and impose on the withholding agent a fine of not less than 50 percent but not more than three times the amount of tax that should have been withheld or collected.
Article 70 Where a taxpayer or a withholding agent avoids, refuses to undergo or, by other means, hinders inspection by the tax authorities, he shall be ordered by the tax authorities to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.
Article 71 Where anyone, in violation of the provisions in Article 22 of this Law, illegally prints invoices, the tax authorities shall destroy the invoices illegally printed, confiscate his unlawful gains and tools for criminal purposes and impose on him a fine of not less than 10,000 yuan but not more than 50,000 yuan; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
Article 72 Where a taxpayer engaged in production or business operations or a withholding agent commits an act in violation of the provisions in this Law on tax collection and refuses to be dealt with by the tax authorities, the tax authorities may confiscate his invoices or discontinue selling invoices to him.
Article 73 Where a bank or other financial institution with which a taxpayer or a withholding agent has opened deposit accounts refuses to accept the tax authorities' inspection of the deposit accounts of the said taxpayer or withholding agent in accordance with law, or refuses to execute the decision made by the tax authorities on freezing the deposits or withholding the tax, or, after receiving the written notice of the tax authorities, assists the taxpayer or withholding agent in transferring his deposits, thus causing the loss of tax, it shall be fined by the tax authorities not less than 100,000 yuan but not more than 500,000 yuan, and the persons who are directly in charge and the other persons who are directly responsible shall be fined not less than 1,000 yuan but not more than 10,000 yuan.
Article 74 The imposition of administrative penalties prescribed in this Law, if the fines involved are not more than 2,000 yuan, may be decided on by the tax stations.
Article 75 The tax and judicial authorities shall, in conformity with the levels of budgeted tax for the State Treasury, turn over all the revenues from tax-related fines and confiscations to the State Treasury.
Article 76 Where the tax authorities that, in violation of regulations and without authorization, change the administrative areas for tax collection and the levels of budgeted tax for the State Treasury shall be ordered to rectify within a time limit, and the persons who are directly in charge and the other persons who are directly responsible shall, in accordance with law, be demoted or dismissed from office, as administrative sanctions.
Article 77 Where a taxpayer or withholding agent is suspected of committing an offense against the provisions in Article 63, 65, 66, 67 or 71 of this Law, the tax authorities shall transfer the case to the judicial authorities to be investigated for criminal responsibility in accordance with law.
Where a tax official, engaging in malpractices for personal gain, fails to transfer, in accordance with law, the case to the judicial authorities for investigation for criminal responsibility as he should have done, if the circumstances are serious, he shall be investigated for criminal responsibility in accordance with law.
Article 78 Where anyone collects tax without authorization by the tax authorities in accordance with law, he shall be ordered to return the money and things of value collected and, in accordance with law, be given administrative sanctions or penalties; where losses are caused to other persons' legitimate rights or interests, he shall be liable for compensation in accordance with law; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
Article 79 Where the tax authorities or tax officials seal up or distrain a taxpayer's housing and articles of use which are necessary for the daily lives of the taxpayer himself and the family members he supports, they shall be ordered to return the said housing and articles for use and, in accordance with law, be given administrative sanctions; if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law.
Article 80 Where tax officials, working in collusion with taxpayers or withholding agents, instigate or assist them to commit an offense against the provisions in Article 63, 65 or 66 of this Law, if a crime is constituted, the tax officials shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.
Article 81 Where tax officials, by taking advantage of their positions, accept or extort money or things of value from taxpayers or withholding agents, or seek other illegitimate interests, if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.
Article 82 Where tax officials, engaging in malpractices for personal gain or neglecting their duty, fail to collect or under-collect the tax that should be collected, thus causing heavy losses to State revenue, if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.
Tax officials who, abusing their power, deliberately create difficulties for taxpayers or withholding agents shall be transferred from the post for tax collection and, in accordance with law, be given administrative sanctions.
Where tax officials retaliate against taxpayers or withholding agents who complain of or report violations of the laws or rules of discipline on tax collection, or any other accuser, they shall be given administrative sanctions in accordance with law; if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law.
Where tax officials, in violation of the provisions of laws or administrative regulations, deliberately over- or under-assess the agricultural yield taxable, thus causing over- or under-collection of tax, infringing upon the peasants' legitimate rights and interests or undermining the interests of the State, if a crime is constituted, they shall be investigated for criminal responsibility in accordance with law; if no crime is constituted, they shall be given administrative sanctions in accordance with law.
Article 83 Where, in violation of the provisions of laws or administrative regulations, tax are collected in advance, the collection is postponed, or taxes are apportioned, the authorities at a higher level or the administrative supervisory authorities shall order its rectification, and the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law.
Article 84 Where decisions regarding the imposition or cessation of tax, tax reduction, tax exemption, refund of tax or payment of tax underpaid, or other decisions contravening the laws or administrative regulations on tax collection are made without authorization and in violation of the provisions of laws or administrative regulations, in addition to revocation of such decisions in accordance with the provisions of this Law, the amount of tax that should have been collected shall be collected, the amount of tax that should not have been collected shall be refunded, and the persons who are directly in charge and the other persons who are directly responsible shall be pursued for administrative liability by the authorities at a higher level; if a crime is constituted, investigation for criminal responsibility shall be conducted in accordance with law.
Article 85 Where, in collecting tax or in investigating cases of violation of the laws on tax collection, tax officials fail to withdraw as required by the provisions of this Law, the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law.
Article 86 If any violation of the laws or administrative regulations on tax collection which deserves administrative penalties is undetected for five years, no administrative penalties shall be imposed any longer.
Article 87 Where tax officials fail to keep confidentiality for the taxpayers, withholding agents or accusers, the persons who are directly in charge and the other persons who are directly responsible shall, in accordance with law, be given administrative sanctions by the units they belong to or the units concerned.
Article 88 Where a tax dispute arises between a taxpayer, withholding agent or tax payment guarantor and the tax authorities, the former shall pay or remit the amount of tax payable and the surcharge thereon, or provide the necessary guaranty in accordance with the decisions made by the tax authorities on tax collection, before he may apply for administrative reconsideration in accordance with law; if he is not satisfied with the decision made after reconsideration, he may bring a lawsuit in the People's Court in accordance with law.
Where a party is not satisfied with the penalty decision made or the compulsory enforcement measures or tax preservation measures adopted by the tax authorities, he may, in accordance with law, apply for administrative reconsideration or bring a lawsuit in the People's Court in accordance with law.
Where, on the expiration of the time limit, the party fails to apply for administrative reconsideration of the penalty decision made by the tax authorities, nor does he bring a lawsuit in the People's Court or comply with the decision, the tax authorities that make the decision may adopt compulsory enforcement measures prescribed in Article 40 of this Law, or apply to the People's Court for compulsory enforcement of the decision.
Article 89 A taxpayer or withholding agent may entrust a tax agent with the handling of tax affairs on his behalf.
Article 90 Specific measures for the administration of collection of cultivated land use tax, deed tax, agricultural tax and animal husbandry tax shall be formulated by the State Council separately.
The administration of collection of the Customs duties and the taxes collected by the Customs on behalf of the tax authorities shall be exercised in accordance with the provisions of relevant laws or administrative regulations.
Article 91 Where the provisions of treaties or agreements on tax concluded between the People's Republic of China and other countries contain provisions differing from those of this Law, the provisions of such treaties or agreements shall apply.
Article 92 Where the tax laws promulgated prior to the implementation of this Law contain provisions differing from those of this Law, the provisions of the latter shall apply.
Article 93 The detailed rules for implementation of this Law shall be formulated by the State Council in accordance with this Law.
Article 94 This Law shall go into effect as of May 1, 2001.


A lush, wet, pressure responsive 90 pixel ink roller with a texture reminiscent of a linoleum ink print. Thick full textured ink coverage with a light partial ink wash between with blank spots scattered throughout. Repeated 'rolling' will cover completely.


text:
Christ Church Congregational Church (Demolished)
Stoke Bishop, St Mary Magdalene's Church
Clifton, Bristol, Vaughan Mission Rooms
Clifton, Bristol, Wesley Chapel
Sneyd Park, Stoke Bishop, Catholic Chapel in Nazareth House (Private) (Demolished)
Clifton, Bristol, Mount Olive United Methodist Free Church ("Wesley Hall")
Clifton, Bristol, Mount of Olives Assembly (formerly United Methodist)
Westbury Park, Bristol, St Alban's Church Hall (or "Etloe Hall")
Clifton, Bristol, St John the Evangelist's Church
Redland, Bristol, Mission Hall (Demolished)
Redland, Bristol, Redland Park Congregational Church
Place of Worship has been
Demolished.
Christ Church Congregational Church (Demolished), Sneyd Park, Stoke Bishop
Christ Church Congregational Church (Demolished),
Julian Road / Rockleaze Avenue,
Sneyd Park, Stoke Bishop, Gloucestershire.
We believe the Church did NOT have a graveyard.
This Place of Worship was founded in 1877, but we understand it was closed in 1961.
Phil Draper's ChurchCrawler website provides the information that Christ Church was built in 1877 to a design by Stuart Coleman. He recalls that it had a substantial but thin tower and spire, and tall slim windows in the clerestory and gothic meeting rooms behind the church. Sadly however all this was demolished in 1961.
The following notice in The London Gazette of 17th May 1963 (p.4251) records its demise:
The Registrar General, being satisfied that CHRIST CHURCH CONGREGATIONAL CHURCH Sneyd Park, Stoke Bishop, Westbury-on-Trym, in the registration district of Bristol in the county borough of Bristol, is no longer used as a place of worship by the congregation on whose behalf it was on 26th October 1880 registered for marriages in accordance with the Marriage Act, 1836, has cancelled the registration. Dated 15th May 1963.
Old Maps show it was on the south-west corner of the junction of Julian Road with Rockleaze Avenue. The name 'Julian Road' commemorates the Roman Road 'Via Julia' which bears left from its original line at this point, whilst the original (straight) route follows a narrow track named Pitch and Pay Lane, to meet up again further west, where it later becomes Mariners Drive, which passes the Church of St Mary Magdalene.
In the present day, a block of apartments called "Julian Court" occupies the site. So far as it is possible to tell from Old Maps, and a comparison with Google Satellite view, it occupies a similar footprint to the former church.
Now or formerly Congregational.
This Church was located at OS grid reference ST5635475120. You can see this on various mapping systems. Note all links open in a new window:
Christ Church Congregational Church (Demolished), Sneyd Park, Stoke Bishop shown on a Google Map.
Places of Worship in Stoke Bishop shown on a Google Map.
I have found many websites of use whilst compiling the information for this database. Here are some which deserve mention as being of special interest for Sneyd Park, Stoke Bishop, and perhaps to Local History and Places of Worship as a whole.
Information last updated on 1 Mar 2014 at 09:54.

redpajama_set_name: RedPajamaCommonCrawl


text:
The submission file is in Microsoft Word, or RTF file format.
The text is double-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed separately at the end of the manuscript.
Manuscripts must not previously have been published or offered simultaneously elsewhere. All authors must have read and approved the manuscript. Submissions are done by the electronic submission system. In case of problems, please contact the editor (arild.johnsen@nhm.uio.no).
Both pages and lines should be numbered consecutively. Separate pages should be used for (1) title page with name(s) and full postal and e-mail address(es) of the author(s), and a suggestion for a running head and up to five keywords, (2) abstract, (3) text, (4) references, (5) tables with headings, (6) figure legends, (7) numbered figures. The approximate position of tables and figures in the text should be indicated in the margin. The body of the article should be organized in sections labelled Introduction, Materials and Methods, Results, Discussion, Acknowledgements, and References.
Short communications need not be subdivided into sections, but must include an abstract.
Cite each figure and table in the text. Tables and figures must be sequenced in the order cited. Use "Figure" and "Table", not "Fig." and "Tab."
Dating and time, use: e.g. 20 January 2004; the 24-hour clock: e.g. 07:00 and 22:00. Proper names of birds should be capitalized, but not the English names of other organisms. Use the following abbreviations: s (second), min (minute), h (hour), designate temperature as °C. Do not abbreviate day, week, month, year.
Use the following statistical abbreviations: ANOVA, SD, SE, df, CV, ns, n, p, r, rs, F, G, t-test, U-test. Write out numbers one to nine except for measurements (e.g. three birds, 4 mm, 5 min, 10 days). Use 30% instead of 30 percent.
Each reference cited in the text must be listed in the References section, and vice versa.
Cite literature in text as follows:
One author: Haftorn (1971) or (Haftorn 1971).
Two authors: Haftorn and Hailman (1990) or (Haftorn & Hailman 1990).
Three or more authors: Aarvak et al. (1996) or (Aarvak et al. 1996).
Work where author(s) name(s) and year are identical should be placed in the order when first mentioned in the text (e.g. 1990a, 1990b).
Manuscripts that are accepted for publication but not yet published: Mortensen (in press) or Mortensen (2007) if date known.
Unpublished materials: (Mortensen unpubl. data), (Mortensen pers. obs.), Mortensen pers. comm.). Cite references in alphabetical order by first author's name. References by a single author precede multiauthored works by same author, regardless of date.
Citations should follow formats below
Drent, R.H. & Daan, S. 1980. The prudent parent: energetic adjustments in avian breeding. Ardea 68: 225–252
Haftorn, S. 1992. Ontogeny of food storing in titmice Parus spp. Ibis 134: 69–71.
Hågvar, S., Hågvar, G. & Mjønness, E. 1990. Nest site selection in Norwegian woodpeckers. Holarctic Ecol. 13: 156–165.
Heggland, A. 2004. Karakteristika ved to territorier for hvitryggspett Dendrocopos leucotos i Telemark. Ornis Norvegica 27: 80–85. (In Norwegian, with English summary)
Books, chapters, dissertations
Haftorn, S. 1971. Norges fugler. Universitetsforlaget, Oslo. (In Norwegian)
Stenberg, I. 1994. Hvitryggspett Dendrocopos leucotos. Pp. 306–307 in: Gjershaug, J.O., Thingstad, P.G., Eldøy, S. & Byrkjeland, S. (Eds.). Norsk fugleatlas. Norsk Ornitologisk Forening, Klæbu. (In Norwegian)
Stenberg, I. 1998. Habitat selection, reproduction and survival in the White-backed Woodpecker Dendrocopos leucotos. Ph.D. thesis, NTNU Trondheim.
Each table must start on a separate sheet, have a legend above it, and be intelligible without recourse to the text. Do not use vertical lines in tables.
Type legends in paragraph form separate from the figures themselves. Do not include lines, dots, triangles, etc. in figure legends, label them in figure or refer to them by name in legend.
All figures and photographs should be submitted with a resolution of 300 dpi.
A pdf file will be sent to the author for approval.
Articles published prior to September 2020 are subject to the following terms: https://boap.uib.no/index.php/ornis/copyright
Articles submitted from September 2020 are subject to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under the Creative Commons Attribution License CC-BY 4.0 that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Please read the full Privacy policy for Bergen Open Access Publishing (BOAP).


The annual list is here. Enjoy and buy lots of music!
6131 Records — BOGO 50% off through Cyber Monday. No code needed.
Double Double Whammy — 20% to 40% off webstore. See details here.
33 1/3 — 30% off print books.
Music Direct — Use code "LP10" for 10% off. You can also see their Black Friday sales.
Take This To Heart — 30% off storewide.
Escapist Records — A variety of items on sale as part of the 2018 blowout.
FYE — Buy 1 record, get another 25% off.
Light In The Attic — They're currently holding a winter sale.
Reverb — 10% to 20% off select items.
Father/Daughter — 15% off. No code needed. All orders get a holiday ornament.
SMLXL — 10 titles for $10, along with other deals.
Rise Records — BOGO free, all music items. Runs until Tuesday (before Black Friday).
UDiscover — 25% off colored vinyl.
Vinyl Me Please — Discounts on select items.
Asthmatic Kitty — A whole slew of deals, including BOGO records (only in a specific section).
Urban Outfitters — 20% off for members, free shipping for orders over $50.
Spartan Records — 30% off everything in the webstore, and more.
Pure Noise Records — 25% off store + additional sales.
Spin Clean — 25% off.
Prosthetic Records — 25% off store.
Smartpunk — 50% off their exclusives, 25% off everything else.
Wiretap Records — 30% off. Not valid on preorders.
Refresh Records — 40% off store.
Relapse Records — 30% off when you spend $100 (and discounts for lower amounts). No code needed.
Fat Possum — 30% off everything and more deals.
Polyvinyl — 15% off merch. $10 gift card with $40 order.
Waxwork — New pressings, discounts.
Forced Exposure — 15% off.
Music Vaultz — Various Discounts.
Amazon — Buy one record, get another 25% off.
No Sleep — Music 50% off and more discounts.
Run For Cover — 15% off store plus other deals.
Topshelf Records — 20-35% off everything.
We'll continue to update as the week goes on.


Born in St. John's Newfoundland in July 1992. Moved out to BC summer of 2012. Currently working at Big Sky Golf Club. Worked at Clovelly Golf Club in St. John's. Schooling includes both the Golf Club Management and Professional Golf Management Programs at Holland College in PEI, along with 3 seasons of varsity golf for the Holland Hurricanes. Favourite golfers include the obvious Tiger Woods & Rory McIlroy, but am also a fan of Adam Scott and Dustin Johnson. I am a Titleist enthusiast, playing all Titleist clubs & balls while being a certified Titleist club fitter.


Let the local public courses know about your coaching business. Domesticate relationships with the staff and encourage them to advocate you as a coach. One other place to search for customers is the corporate world. Golfing is a sport that business folks use to develop relationships outside the office. You do need to be a better than average golfer to develop a reputation as a golf coach. You also must be a very good instructor, know find out how to be motivational and be willing to work with many different types of individuals.
Canine walkers take pooches out for his or her daily constitutional one or more instances a day, either individually or in small groups. In some cities across the United States, like New York, canine strolling alone could be a booming enterprise. Nevertheless it's actually extra widespread for dog walkers to offer extra companies, together with enjoying with and feeding pets, bringing in newspapers and mail, and turning lights on and off.
An online developer is someone who knows how to build a website from the underside up. To be able to do that, you have to study coding, which is able to take time and onerous work. But should you're keen to put in the effort, it could actually pay fairly properly.
One of the first things you have to do is visit every potential event location with which you intend to work. Work with the advertising manager to tour each site and study what is on the market at each location. Begin a database that may mean you can sort venues by varying options-the variety of people each site holds, if there's AV equipment out there on web site, will it's worthwhile to organize for rental chairs, and so on. Then when you find yourself starting to plan an occasion with a shopper, you can find out what the important thing parameters are for the occasion and easily pull up the three or 4 websites that meet the fundamental standards. and engagement parties, and so forth.
By the tip of the week, hopefully, your guide has eclipsed the top 5,000 or 10,000 total paid rating. From there, elevate the price to $2.99, and proceed elevating the price $1 at a time each few days till it stops promoting (then, lower it back by a dollar). This can tell you the optimal worth for your guide.
This enterprise is just like the computer restore enterprise, but you'll take on all types of electronic equipment in addition to just computers. With smaller electronics, you will need to be prepared to have customers convey their restore projects to you, as you'd have issue recovering the price of driving round selecting up damaged tools and returning it. You may additionally want to encourage people to offer you their old electronics so you can use them for elements.
You will want to turn into certified in therapeutic massage therapy to be able to effectively market your companies. Courses that lead to certification embody not only information on human anatomy and physiology and the consequences that therapeutic massage has on each, but in addition on learn how to make a business out of the sphere of massage. You might do either a certification program or an affiliate's degree and stay inside the $5,000 scope of this book.
Web page content material provider. Providing content for a site is a good option to make some cash writing. A paid personal Facebook group gives you with the prospect to create a extremely engaged community. It's a form of internet advertising during which advertisers pay a payment every time one of their advertisements are clicked. Put merely, it's a way of shopping for visits on your website.
One of many first things it's worthwhile to do is go to every potential event location with which you propose to work. Work with the advertising and marketing manager to tour every web site and study what is out there at every location. Begin a database that may let you kind venues by varying features-the variety of individuals every website holds, if there is AV equipment available on web site, will you have to prepare for rental chairs, etc. Then when you find yourself starting to plan an event with a consumer, yow will discover out what the important thing parameters are for the occasion and easily pull up the three or 4 websites that meet the basic criteria. and engagement parties, and so on.
By the use of a set of complete full-text content material, this database gives users with detailed, shopper-nice how-to" information covering a variety of residence enchancment and restore duties. I must say, I am SICK AND DRAINED of watching hurricane protection. And it now sounds like it's not anticipated to depart the state until tomorrow. I fear for those whose businesses have been depending on this Labor Day weekend income. I worry for anybody who's too poor to purchase wooden to cowl their windows. Believe it or not, some folks down right here do not even have house owners insurance coverage -once the home is paid off it isn't a requirement.
Get the precise coverage on your car without the sophisticated jargon. If something occurs to your automotive, we'll pay to repair or replace it – simple as that. We'll pay for loss or injury to the automotive brought on by fire, theft or attempted theft. Your insurance firm can pay on your automobile to be fastened or rebuilt to the identical situation it was in earlier than it received broken.
Are all of your car insurance coverage details updated? If not, you'll want to tell us as quickly as attainable to keep away from your policy being invalidated or cancelled. AA Automobile Insurance coverage is clever as a result of as a Member, you can get absolutely comprehensive insurance to drive other automobiles too. And, you automatically get €one hundred off on-line.
Ask your insurance coverage company what your policy covers and does not cover. Ask for what dangers you would possibly need additional protection. Looking for reasonably priced car insurance? You have come to the proper place. Get issues shifting by utilizing our quick quote to search out competitively-priced automotive cover in a matter of minutes.
You can see your paperwork as soon as you've bought a policy with us. Merely fill out the quote particulars, deciding on the level of canopy that's right for you and select from our big selection of non-compulsory extras to create the perfect package deal to your wants and price range. Get a automotive insurance quote.
Consequently, they're searching for Fb ad specialists to step in and do it for them. Luckily, that is something you'll be able to study fairly rapidly. Once you do, you may reach out to companies and offer to assist create worthwhile Fb ads.
Do you've gotten objects lurking around your household that you may sell on eBay? Determine your asking worth and determine whether to public sale it or put it in your eBay retailer. Then determine if you need a minimum bid and how lengthy you want the auction to last. You'll want to establish a PayPal account to make use of for transactions. The eBay web site provides all the knowledge it is advisable know to stand up and operating with an eBay business. Chatbots are offering creative new ways to assist companies with these functions.
If you already know an business or process rather well, you'll be able to easily create and sell an online course that teaches people a new talent. You simply have to invest the assets up entrance in developing the precise class. The profit right here is that you do not have to danger shopping for up inventory in a product and losing cash if it doesn't sell. The entry barrier is decrease and you don't have to take a position almost as much to get started.
In lots of elements of the nation, this business tends to be seasonal, however you could find methods round that. Rent a storage unit and supply to store people's bicycles over the winter after you do a tune-up and any needed repairs on them. If you want to cater to the Lance Armstrong wannabes, you'll be able to have enterprise all 12 months spherical. These street race riders are training through snow, sleet and dark of night. A few of them work on their very own bicycles, however many of them don't, so you will get their business all yr. And if you happen to preserve Saturday shop hours, you could be certain you'll have a gaggle of fans coming by to talk all things cycling.


Water: It's everywhere, yet we hardly think about it unless we're inundated by it or running out. The Institute on the Environment's Global Water Initiative, under the direction of lead scientist Kate Brauman, is working to ensure a safe and sufficient water supply worldwide.
Based on her work with GWI, Brauman was recently invited to contribute as a lead author to the Global Assessment of the Intergovernmental Platform on Biodiversity and Ecosystem Services, a program of the United Nations in the vein of the Intergovernmental Panel on Climate Change. At a weeklong meeting in Bonn, Germany, in August, 150 scientists convened to start outlining and designing a guide for policy-makers and planners around the world on the state of natural systems and communities and how to protect them going forward.
"This is one way governments are starting to talk and agree about environmental solutions," said Brauman, who will author a section on status and trends in water regulation and other benefits that nature provides to people across 11 global biomes. Brauman's contribution will draw on the work of College of Biological Sciences professor and IonE fellow Jeannine Cavender-Bares, who is also involved with the assessment.
How did Brauman find herself potentially influencing water management around the world? Through a steady stream of research, collaboration and delivery of products that can help communities and businesses use water effectively.
As far back as 2007, Brauman authored a paper that has guided academics and practitioners towards more effectively managing water quality and quantity by managing landscapes.
By 2014, Brauman's research on global irrigation patterns led to a commitment by a consortium of sugarcane growers to more effectively use an estimated 500 billion gallons of water a year.
Last year, Brauman and international partners from the Global Water Policy Project, The Nature Conservancy and the Center for Environmental Systems Research developed a water scarcity map that zoomed in on water availability in watersheds around the world at unprecedented resolution. The finer scale gives water managers and policy-makers a more accurate picture of their local water situation.
This year, World Wildlife Fund incorporated the water scarcity map into its water risk filter, a tool that allows businesses to evaluate their water risk — the amount of water needed to operate and the cost of not having an adequate supply.
With business comes investors who are also looking to GWI for guidance. Brauman was recently asked to define a good investment by the nonprofit CERES, an organization working to promote investments in sustainable practices around the world. Brauman says there is no pat answer, but among the things to consider are how much water is available in that particular location and how effectively is it being used.
So when the U.N. came calling for an expert to explain global trends in water regulation and ecosystem services, Brauman was up to the task.
Listen to Brauman discussing her research on water scarcity on the Matt Townsend Show and WTIP North Shore Community Radio.


Neil originally qualified as a chartered surveyor and worked for a number of years in commercial property development and management. He has been the Chief Executive at Southdown Housing Association since 2014, previously having worked for the organisation in senior management roles since 2001. Southdown is a not-for-profit Sussex based organisation that supports over 10,000 vulnerable clients each year to overcome situations that are placing their health, housing and wellbeing at risk.
In addition to his role within Southdown he is committed taking an active role to help shape and influence the wider social care sector. He is a member of the National Housing Federation's Health and Housing group which supports the development of new policy ideas across health, care and support. At a local level he participates in a range of networks and working groups as part of the integration of health and social care services, including acting as a representative on the Sussex and East Surrey NHS Sustainability and Transformation Partnership's (STP) Engagement and Equalities Reference Group. The group provides oversight, assurance, advice and positive challenge to ensure that patients' and carers' views are adequately taken into account in governance and decision making processes.
In the 1990s Neil worked for ten years in a voluntary capacity as a befriender and volunteer trainer supporting people with HIV and Aids. Through this experience he develop a strong commitment to advocate on behalf of excellent end of life care, and is looking forward to continuing this work at St Barnabas Hospices.


text:
Opening date for new steakhouse confirmed
Fans of steak only have a few weeks to wait for Miller & Carter to open. Picture: Pixabay
A steakhouse restaurant will be opening on the outskirts of Weston in the run up to Christmas.
Miller & Carter Steakhouse has announced it will begin serving food to diners at Weston Gateway on December 6.
The company began advertising for a head chef, deputy manager and a general manager to run a restaurant in Weston back in August.
But the firm refused to confirm its plan to open a restaurant, saying it was only 'considering' Weston as a potential option at that stage.
Miller & Carter is expected to replace the Harvester restaurant in West Wick, which opened four years ago this month. Both brands are owned by Mitchells & Butlers.
Miller & Carter has begun holding interviews for part-time and full-time bar and kitchen roles this week, with recruitment events held at the Winter Gardens.
A soft opening is planned on December 4-5, before it begins running fully on December 6.


Oops, You Couldn't Make Valentine's Day!
With the popularity of Valentine's Day, it seems impossible to imagine what would happen if you were to miss the crucial date.
But, every year, some couples can't make it for a reason or another. When Valentine's Day falls on a weekday, it can be tricky to manage professional or family duties and keep the evening off.
Indeed, when you've got a business meeting at the other end of the country, there's nothing you can do to avoid it. After all, when duty calls, can you afford to ignore it? Similarly, February can be a busy month for creative agencies, as their clients are often in the process of getting their spring marketing campaigns approved. For designers, digital advertisers, and content creators, February can accumulate projects – primarily as the some of your clients have also booked winter breaks, which means that projects need to be finished and signed off before they go on holiday. In short, depending on your line of work, you may not be able even to get an evening off to enjoy a romantic dinner with your boo. And even if you can free up some time for dinner, you're likely to be far too stressed out with work to make the most of the evening. It might be better for both of you to cancel the celebration altogether for now. But, let's be honest; you can't spend a second without spotting a bright red heart in the distance – whether you're going shopping or you're checking your flight times online –, it's fair to say that your partner doesn't take the absence of Valentine's celebration lightly.
Consequently, instead of letting the situation take a sour turn and escalate into an argument, you can choose to plan a belated Valentine's Day dinner. After all, what's stopping you from organizing a romantic evening together once you both have room to breathe again? Love doesn't have to happen only on February 14th!
First of all, it's fair to say that communication is vital. If you want to go through the hassle of a missed Valentine's Day dinner, you need to make sure your partner knows from the start that you can't make it. Take the time to explain your situation and clarify expectations as early as possible. It's best to discuss the matter than letting them expect a surprise invitation that will never happen, as they will be disappointed and angry.
Additionally, most people are naturally pushed to expect romantic gestures on this special day – you have the media and the shops to blame for encouraging their expectations. In other words, keeping your situation quiet and hoping they'll forget about Valentine's Day isn't going to work. You need to let them know that it's not a good period for you, while promising to organize something together as soon as you can. Leaving them in the dark about your intentions is unfair!
How do you best approach the topic? Be candidly honest. The main reason why people choose to skip Valentine's Day is that they've got too much going on in other areas of their lives – whether work or family – to be able to dedicate their undivided attention to a romantic night in or out. Your partner will understand that you can't compartmentalize your day-to-day stress away to be 100% with them at the moment. As you want to be on your best behavior for them, you'd rather wait until things have calmed down on your end. Why not ask them what they would like to do for your belated date? It's the best way of indicating that you don't want to cancel Valentine's magic, postpone it to a more suitable opportunity.
Do you still need a present?
The first question that might pop to mind if whether you still need a present even if you can't make it to Valentine's celebrations. Opinions are divided as to whether you should provide a present on the day, or wait until you can arrange your romantic dinner together. You can, if you wish, organize flower delivery or grab a box of yummy chocolate – or heart-shaped cupcakes – to mark the date together. But, as long as your partner knows when you're planning to celebrate your belated Valentine's party, you don't have to give them a present on February 14th. However, do make sure, if you usually have a tasteful gift, to plan something cute and memorable for the postponed celebration. Fine jewelry is always a winner, and you can keep things interesting with beautiful Montana yogo sapphire items, as the deep cornflower blue hue adds a delicate sparkle to any outfit. A ring makes the perfect romantic present, especially if you're tempted to get on your knee during your belated Valentine's dinner. You can, of course, also look into luxury fragrances or even elegant accessories, such as a personalized and engraved leather purse.
Do you need a card?
Should you or should you not make a card? Valentine's Day cards are easy to prepare, even if you're running out of time or can't make it for dinner. The card acts as a token of your affection. It's a message of love, which is about reminding your partner of how much they matter to you. Everybody agrees that a handwritten note inside a card is all it takes to put a smile on someone's face. However, when time is short, you may not be able to get the card ready. You can use an e-card with a personalized message to let your boo know that even if Valentine's dinner is postponed, your affection is always present. Sometimes, a short SMS can do the trick too. Ultimately, Valentine's Day is about feeling loved, so you can spare a few seconds to send a heart emoji or a cheeky message.
What's the best celebration for a night at home?
It's generally a good idea to celebrate at home, especially if you want to give your sweetheart the most romantic dinner in town. Indeed, most restaurants prepare fanciful additions to their menus and decor for Valentine's Day. However, more often than not, these additions disappear once the day is over. Besides, if your main concern in delaying your romantic dinner is to be able to spend more time together, your home is the best place to be. What does a perfect Valentine's dinner need? It needs a glamorous and exciting dish – which can be great if you've got plenty of time ahead and excellent kitchen manners. Scallops are a fantastic choice as they're a quality and delicate product. You can start your dinner with a homemade scallop bisque, which is a decadent creamy dish with rich flavors. You can pick a refreshing Pinot Noir to accompany your bisque, as they will complement each other perfectly. Non-wine drinkers can also opt for the complex flavor of a scotch, which adds a new dimension to your scallop dish.
Admittedly, you might want to organize a stay at home night, but you're not ready to spend your time in the kitchen. After all, at the end of a long day, you might prefer to prioritize your time together and get the cooking done as quickly as possible. Don't worry; you can still prepare something delicious in less than 20 minutes. After all, who doesn't like a comforting bowl of pasta with a seasoning twist? In a few minutes, you can get a delicious dish of spaghetti in a creamy avocado and spinach sauce that will keep you both satisfied. Even a takeaway can feel romantic if you take the time to plate it appropriately.
Do you know why heart-shaped cookies are the best addition to your dinner? Because they are very easy and quick to make but still show that you're invested in the relationship. Indeed, if you don't have time to prepare anything for dinner, try at least to bake a few cookies. You can easily choose to bake and decorate them together as you're waiting for your delivery – if you've ordered food. You'd be surprised by the difference it will make to your relationship. Cookies do bring people together!
Even though you're staying at home, try to make an effort and put a stylish outfit together for the evening. You may not feel comfortable with a tailored suit or the traditional LBD – especially if you're cooking – but how about something practical and elegant? A simple pair of jeans and a bright blouse can go a long way without feeling over the top. Ultimately, it shows you care, and that's what matters to your partner!
Finally, you can choose to organize a romantic weekend together in the Napa Valley – ideal for wine lovers – or Sedona in Arizona. After all, what's more romantic than planning a weekend away with your darling?
Ultimately, Valentine's Day is just a day. As long as you can keep an open conversation with your partner, there's no reason why you couldn't pick another date to celebrate your relationship.


In case my previous post had left you wanting to know more about Bayes' Theorem.
With apologies to Meghan Trainor.
Here's a great introduction to Bayes Theorem and Hidden Markov Models, with simple examples. If you understand basic probability, then you can follow along.
In this video, watch step by step guidance on how to train machine learning models using the Visual Studio Code Tools for AI extension and Azure Machine Learning service.
For decades, we've dreamed of robots that can be our companions.
Now, Danielle Ishak is trying to build one. Named ElliQ, this robot is aimed at the elderly who live alone, and it's in the homes of about a dozen beta testers in the Bay Area. Ishak's task is to study these seniors' interactions with ElliQ to make sure the robot is something they actually want. This is the fifth episode of Next Jobs, a mini-documentary series about careers of the future hosted by Bloomberg Technology's Aki Ito.
Real Engineering has an interesting look at the use of machine learning from an engineering point of view and how if can be used to detect and, eventually, cure cancer.
This is a topic that we've delved into quite a bit on Data Driven.
Could This Breakthrough Be the Battery Tech We've Been Waiting For?
This amazing 3D-printed graphene supercapacitor electrode could be a remarkable breakthough in a technology that is holding us all back: battery technology. Think about it, everything from electric cars, resilient power grids, renewable energy, and our smartphones all rely on energy storage technology that are decades if not centuries years old.
How does Azure Stack fit in the Internet of Things story? What are the plans to support Azure IoT services on Azure Stack? Rita Cao, PM in the Azure IoT platform team joins Olivier on the IoT show to shed some light on this topic.
In episode, Bill Wagner (Bill Wagner) joins Rich to discuss the charity, their impact and what they're working on next. We'll also find out how to get involved and contribute to the open source projects.
[01:25] – What's the goal of Humanitarian Toolbox?
[02:35] – Where has the software been used?
[05:38] – What technology is powering the software?
[08:38] – How does the project engage with NGOs ?
[09:42] – What frameworks and APIs is AllReady using?
[11:25] – What are the future plans for the projects?
[12:21] – Can these projects be used by organizations other than NGOs?
[13:00] – Where can the public learn more about the projects?
[14:57] – Can developers and NGOs from outside the US participate?


Shianinfotech.com Is One Solution For All Your Digital Requirements . You Provide All Types Of Digital Services. We Design All Types Of Website , Digital Marketing , Youtbe Channel Management , Application Development And Website Migrations And Domain Management.
We design all types of websites. Contact us for any types of websites for your Buisness , Coachings or Personal Sites. We design mp3 Downloading sites also. Get Online Grow Big !!
Promote your talent at global level through Youtube. Send us your singing ,Dancing Or Any other video. We can also help in creating and managing your own Youtube channel.
Internet is the best source to promote your content. Get audience from all your world by just advertising yourself on Google , Facebook , Youtube and all digital platform. Start getting profit from day one.
Application are most common thing, Make Android ,ios Or windows application for you Business to grow online. We provide all types of application development at cheap rates.


This project involved the renovation of a three-bedroom apartment in Kirribilli.
We worked closely with the interior designers to meet their design intent.
A major challenge was keeping the noise and disruption to the apartment building to a minimum. We achieved this with thorough planning and open and consistent communication with neighbours.


text:
Russian Iskander missile systems spotted moving closer to Ukraine
Russian-backed militants send more tanks to frontline positions of Ukrainian army
France to form National Guard to better protect citizens facing terror attacks
Defense & SecurityNews
Modified date: Jul 28, 2016
BRI Police France (c) newsimages.fr
French President Francois Hollande on Thursday confirmed that a National Guard would be formed from existing reserve forces to better protect citizens facing terror attacks. That reported by www.elysee.fr.
National Guard of France take charge of gun control, combat terrorism, organized crime, protect public order and guard important state facilities.
The president said he had decided to form a national guard based on existing operational reserve forces, with the aim of creating a body "in the service of the protection of the French."
The president will inform the French Defense and Security Council of the plan to establish the National Guard at the beginning of August and the conditions of its creation will be discussed in parliamentary committees in September, according to the statement.
France has been recently hit by a series of terrorist attacks. On July 14, a truck rammed into a large crowd celebrating Bastille Day in Nice, killing at least 84 people, including children, and injuring hundreds of others. The most recent attack took place on July 26, when two armed men took five people hostage at the Saint-Etienne-du-Rouvray church in Normandy, killing a priest. Islamic State terrorist group, outlawed in Russia and numerous countries, claimed responsibility for both attacks.
France's Griffon combat vehicle passes new milestone
MBDA conducts final test firing of its new Marte ER anti-ship missile
Russia moves additional attack aircraft to Ukraine border


Read on for the solutions on how one can perform iPhone data recovery on your own with out sending the gadget to Apple or third-party information rescue businesses. Comply with this path: Start menu> Disk management> Create and format arduous disk partitions> Removable disk. We are able to take away and directly interrogate flash reminiscence chips utilizing microscopic soldering stations, chip off JTAG and PC3K spider board data restoration techniques. CD Restoration Toolbox is a very free and really distinctive file restoration program. CD Restoration Toolbox is designed to recuperate files from damaged or corrupted optical drive discs – CD, DVD, Blu-Ray, HD DVD, etc.
Thanks WF, but I have not supplied much of an answer to people with the insane chip, as there is nothing a lot they'll do except again their data up, or maybe do a tough reset where they will still lose their knowledge if it's not backed up. It is a problem for Samsung to kind out, and it's widespread judging by the number of different nationalities visiting this hub. Hey Samsung…are you listening? Folks need you to do a manufacturing facility recall now!
Step 1: Obtain iPhone Data Recovery on your computer, then connect iPhone 7 to your computer. The Mac Mini's prior to 2014 have a consumer-accessible capability to vary RAM memory, so you're not pressured to buy reminiscence from Apple as you might be with the 27-inch iMac. Run testdisk and it will scan your computer for media and offer you a menu-pushed way to recover your partition.
What you'll discover solace in is that although these recordsdata have been emptied from the trash folder or conveniently avoided the trash folder you still have some probability of getting it again. The reason being that the deleted knowledge still resides in some place of your memory drive, the one reason for us to imagine that it's deleted without end is because we can't view these recordsdata.
Tanenbaum, A. & Woodhull, A. S. (1997). Operating Programs: Design And Implementation, 2nd ed. New York: Prentice Corridor. Thank you for sharing your experience. Just this morning, my dr referred to a surgeon. Have had four Diverticulitis attacks in 4 months. The details of your surgical procedure and recovery have helped me not be so terrified. Preview before Recovery You may at all times preview your information like picture, docs and many extra.


*Which of these headlines seems the most unlikely?
The most preposterous headline is the one claiming that Clay Aiken is a father, but it`s true!
"The former American Idol contestant and music producer Jaymes Foster welcomed a baby boy Friday morning, the singer said in a statement on his Web site.
Clay Aiken is gay as all get-out, not that there`s anything wrong with being gay. Aiken has been outed by just about every publication and Web site in the world.
This story seems unbelievable until you learn that Foster became pregnant not the old-fashioned way, but by in vitro fertilization.
Aiken seems like a very decent young man, and I`m sure he will be a terrific father.


Kryptonite, Superman's only weakness, is no longer a fictional material from Superman comic book series and movies, as scientists claim they have discovered a new mineral matching its unique chemistry.
In the Superman comics, kryptonite is a green crystalline rock that his enemies like Lex Luther can use against the superhero, but the real mineral is white and harmless even though it has the same chemical makeup.
"The new mineral does not contain fluorine and is white rather than green, but in all other respects the chemistry matches that for the rock containing kryptonite," said Dr Chris Stanley of the Natural History Museum.
The new mineral will be known as Jadarite because Jadar is the location in Serbia, Europe where it was found.


text:
Protec Supports Jaguar Long Service Awards
Taking place at Coventry's Ricoh Arena on 25 and 26 October, the Jaguar Land Rover Long Service Awards hosted more than 2,400 guests, celebrating employees who have given 25, 40, and even 50 years of loyal service to the company.
Protec supported its client, Optimum, for the event, putting together a bespoke audio and video package, working alongside Christie Lites. The two-day event comprised a corporate presentation, an awards ceremony, the showcasing of two new vehicles, live entertainment including singers, dancers and theatrical performers, and a gala dinner.
Production Manager for Optimum, Tony Butler, reflected on his experience working closely with Protec's Birmingham based team. "Protec has been fantastic on the most recent production for Optimum at the Ricoh Arena," he commented. "From early planning and budgeting, all the way through the pre-production process and on-site delivery, the whole team have supported me superbly. I can't thank them enough for making my job so much easier and the client's reaction to the project says it all. A true bunch of dedicated professionals."
HOD of Video, Sean Godefroy, explained his chosen video solutions. "Barco E2 was the ideal choice to handle the pixel space of all the content, as there were 4K inputs and outputs and it is incredibly flexible in a show environment," he began. "We chose a 2.6mm Unilumin LED wall measuring 12m by 5m, with a resolution of 4,608 by 1,920, flanked by two circular side screens using double-stacked Barco 30K projectors to display camera feeds ensuring a vivid, sharp display. We also used two Panasonic 12K projectors for the relay screens, projecting 16:9 content and one DSM monitor for the main presenter's speech."
He continued: "For the recordings and camera feed, we used a combination of cameras. We used three studio broadcast cameras – these were two 22x lenses and a 42x lens and two Panasonic HE 140 hotheads. The combination of lenses and location of cameras enabled us to get all angles from the stage, which allowed for brilliant visuals on the night but was also great for the after edit."
Colour matching three different surfaces was a challenge. However, Godefroy and his team we more than up to the task. "As we had front-lit LED, the side screens were rear projection on short-throw lenses fed via double-stacked 30K HDF Barco projectors and the relay screens were single-stacked front projection on long-throw lenses fed via the client's Panasonic 12Ks – so there were three different surfaces and display machines," he commented. "Trying to make them as uniform as possible is always a challenge, but we planned it well and chose the right equipment. All projectors were controlled via network. The four 30Ks were controlled via a Barco toolset to allow constant monitoring of projectors and their alignments. We were very happy with how it looked."
Ben Waters, Protec's Audio HOD, explained the client's brief and his solutions. "The client was looking for a punchy, clear system that both spoken word and a West End-styled performance were equally suited to. For this event, we chose L-Acoustics, using Kara for the main PA hangs, with flown SB18 and ground-stacked KS28 sub elements. For out fills, we used ARCS Wide for the sides of the hall as well as more Kara to improve the dancefloor coverage. Along the thrust, we used X8s as lip fills, and also put in some X8s as nearfield monitors for the visiting engineer – all powered off LA12X amps. To control the PA, we used three Lake LM44 system processors to make sure the whole PA was aligned and sounding sweet throughout."
For control and networking Waters used Yamaha consoles – "CL5 at Monitors and a QL5 at front of house," – on a Dante network with Yamaha Rio boxes. He commented: "These are quick desks that are very rider friendly, so the visiting engineer was quickly able to get the sound they wanted." As for radios, the team used all Sennheiser, both EW500 Handhelds as well as Sennheiser SR2050 in-ear monitors, totalling over 30 radio channels in use. "Playback was triggered over a QLab system consisting of main and back up, which also sent timecode out," Dante confirmed.
Protec implemented the new Riedel Bolero comms system. "This is a brand-new comms system, which allows high clarity and clear intelligibility of both speech and background program so everyone can communicate clearly and in real time," commented HOD Ben Waters. "It also is super-flexible, integrating wired comms, and gives a big circuit count on one wireless beltpack. For this event, we had almost 40 people on comms." Waters explained.
The whole PA was designed in house, by Waters, using L-Acoustics Soundvision. "It allowed us to check the volume at certain important frequencies as well as the dispersion and, very key, show the clients at pre-production meetings expected site lines and coverage," he recalled. Protec also supplied audio for the reception area, which Waters described as "a very simple room of coverage for voice of god announcements and background music". He commented: "We chose to use D&B point source speakers, powered by D&B D12 amps, and a Yamaha QL1 desk, again using Sennheiser radio mics for the announcements."
Charlie Speakman, director of Optimum, praised the Protec team. "My sincere thanks to everyone at Protec for delivering exceptional support," he said. "It is rare to find such a dedicated, professional and friendly team. At every step, I had 100% confidence that Protec would deliver a fantastic service, and I wasn't disappointed."
www.productiontec.com
Unilumen
tpi intern
Electro-Voice Launches First Powered Floor Monitor
Latch Lake Music Introduces the New Smaller micKing 550 mini
Brompton Technology's New Hydra Sells Out


Welcome to "South Beverly Gardens" ready to move in condition. Spacious 3 bedroom, 2.5 bath with single attached garage. Recent updates include kitchen countertop & newer kitchen appliances, roof was replaced in 2011. Super convenient location. Short walk to Minoru Community Centre, Library, Richmond Centre, public transportation, Ferris Elementary & Richmond Secondary (IB program). Now is your opportunity to own this fabulous home! Private showings only. Call today!