آیین نامه مربوط به نوع دفاتر، اسناد و مدارک و روشهای نگهداری و نمونه اظهارنامه مالیاتی و نحوه ارائه برای رسیدگی و تشخیص درآمد مشمول مالیات موضوع ماده 59 اصلاحی قانون مالیات های مستقیم (بخشنامه شماره 118/94/200 مورخ 1394/12/09 سازمان امور مالیاتی کشور)
فصل اول- تعاریف
ماده 1- در این آیین نامه اصطلاحات زیر در معانی مشروح ذیل، به کار می روند:
سازمان: سازمان امور مالیاتی کشور
قانون: قانون مالیاتهای مستقیم مصوب سال 1366 و اصلاحیه های بعدی آن.
دفتر روزنامه: دفتر روزنامه دفتری است که کلیه معاملات و رویدادهای مالی و محاسباتی با رعایت اصول و ضوابط مربوط به تنظیم دفاتر تجاری مربوط به تنظیم دفاتر تجاری موضوع قانون تجارت، اصول و ضوابط و استانداردهای حسابداری، در آن ثبت می گردد. دفتر مذکور می تواند بصورت دستی یا ماشینی (مکانیزه- الکترونیکی) باشد.
دفتر کل: دفتری است که عملیات ثبت شده در دفتر یا دفاتر روزنامه برحسب سرفصل یا کدگذاری حسابها در صفحات مخصوص آن ثبت می شود به ترتیبی که تنظیم صورت های مالی لازم از آن امکان پذیر باشد. دفتر مذکور می تواند بصورت دستی یا ماشینی (مکانیزه– الکترونیکی) باشد.
دفتر روزنامه و کل مشترک: دفتری است که دارای ستون هائی برای سرفصل حسابهای متفاوت باشد، به طوری که اشخاص حقوقی و حقیقی با ثبت و نگهداری دفتر مذکور بر طبق اصول و ضوابط و استانداردهای حسابداری، بتوانند نتایج عملیات خود را از آن استخراج و صورتهای مالی لازم تهیه نمایند.
دفتر معین: دفتری است دستی یا ماشینی (مکانیزه- الکترونیکی) که برای تفکیک و مجزا ساختن هر یک از حسابهای دفتر کل برحسب مقتضیات و شرایط حساب ممکن است نگهداری شود. کارتهای حساب در حکم دفاتر معین است.
سایر دفاتر: دفاتری که به استناد مقررات قانونی مربوط از جمله قانون محاسبات عمومی و قانون شهرداری ها به عنوان دفاتر مورد استفاده قرار می گیرند.
اظهارنامه مالیاتی: اظهارنامه مالیاتی فرمی است به منظور اظهار درآمدها، هزینه ها، دارایی ها، بدهی ها، سرمایه، معافیت ها، درآمد مشمول مالیات، مالیات، بخشودگی مالیاتی و همچنین اطلاعات هویتی و مکانی حسب مورد که برای صاحبان مشاغل و اشخاص حقوقی موضوع قانون مالیات های مستقیم، بر حسب نوع و حجم فعالیت اشخاص مذکور مطابق نمونه هایی که توسط سازمان، تهیه و اعلام می شود.
سند حسابداری: فرمی است کاغذی یا ماشینی (مکانیزه- الکترونیکی) که یک یا چند رویداد مالی و محاسباتی طبق اصول و ضوابط حسابداری در آن ثبت و حاوی تجزیه حساب ها و توضیحات مربوط، متکی به مدارک بوده و با تأیید اشخاص مجاز، قابل ثبت در دفاتر می باشد.
مدارک حساب: عبارت از مستنداتی است دستی یا ماشینی (مکانیزه- الکترونیکی) که بیانگر وقوع یک یا چند فعالیت یا رویداد مالی یا محاسباتی بوده و اسناد حسابداری یا دفاتر بر مبنای آنها تنظیم و تحریر می گردد.
صورتحساب فروش کالا یا ارائه خدمات: فرمی است که در موارد فروش کالا یا ارائه خدمات بصورت دستی یا شماره سریال چاپی و یا ماشینی با شماره سریال ماشینی و یا توسط سامانه صندوق فروش (صندوق ماشینی (مکانیزه) فروش) صادر می گردد.
سامانه صندوق فروش (صندوق ماشینی (مکانیزه) فروش): پایانه ای است شامل سخت افزار و نرم افزار با امکان اتصال به سامانه سازمان، که قابلیت لازم از قبیل، ثبت خرید و فروش کالا و خدمات و هزینه ها را حسب نوع و اندازه فعالیت واحد کسب و کار دارد.
مصرف کننده نهایی: شخص حقیقی است که کالا و خدمات را متناسب با نیاز خود برای مصارف شخصی خریداری کند و از آن برای عرضه کالاها و خدمات به دیگران استفاده ننماید.
فصل دوم- گروه بندی مؤدیان صاحبان مشاغل
ماده 2- صاحبان مشاغل براساس شاخص ها و معیارهایی از قبیل نوع و یا حجم فعالیت به شرح ذیل گروه بندی می شوند:
1- گروه اول
2- گروه دوم
3- گروه سوم
الف- حجم فعالیت:
گروه |
شرح |
اول |
مجموع مبلغ فروش کالا و خدمات سال قبل یا ده برابر درآمد مشمول مالیات قطعی شده (قبل از کسر معافیت) طبق آخرین برگ مالیات قطعی (مجموع اصلی و متمم) عملکرد سال 1391 و به بعد که تا تاریخ پایان دی ماه سال قبل از شروع سال مالیاتی ابلاغ شده باشد، هر کدام بیشتر از مبلغ سی میلیارد ریال باشد. |
دوم |
مجموع مبلغ فروش کالا و خدمات سال قبل یا ده برابر درآمد مشمول مالیات قطعی شده (قبل از کسر معافیت) طبق آخرین برگ مالیات قطعی (مجموع اصلی و متمم) عملکرد سال 1391 و به بعد که تا تاریخ پایان دی ماه سال قبل از شرون سال مالیاتی ابلاغ شده باشد. هر کدام بیشتر از مبلغ ده میلیارد و تا سی میلیارد ریال باشد. |
سوم |
مؤدیانی که در گروه های اول و دوم قرار نمی گیرند، جزء گروه سوم محسوب می شوند. |
You really make it seem so easy along with your presentation however I
to find this matter to be really something which I feel
I’d by no means understand. It sort of feels too
complex and very huge for me. I’m looking forward in your subsequent submit, I’ll try to get
the grasp of it! Escape rooms hub
Having read this I believed it was really informative. I
appreciate you spending some time and energy to put this short article together.
I once again find myself personally spending a lot of time both reading and commenting.
But so what, it was still worthwhile!
Официальный сайт казино Joycasino
Joycasino – популярное среди игроков из стран СНГ казино. Казино [url=https://festival-park-zhk.ru/]Джойказино[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино. Казино [url=https://kladionica.com/blog/2024/07/17/bukmekerskaja-kontora-1win//]1Win[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино. [url=https://nayaabhaandi.com/kak-pravilno-vybrat-razmer-stavki-v-bk-1win/]1Win[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино. [url=https://intelimagem.com.br/2024/07/17/fribet-1vin-na-oficialnom-sajte-bk-1win-luchshie/]1Win[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино. [url=https://www.mattmorris.com/bk-1win-obzor-i-rejting-bukmekerskoj-kontory-1vin/]1Win[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино. [url=https://www.4mamas-club.com/1vin-sajt-kak-delat-stavki/]1Win[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино. [url=https://www.midual.com/2024/07/17/obzor-bukmekerskoj-kontory-1vin/]1Win[/url] официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино и бк. 1Win официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
[url=https://innerchoice.com.br/mobilnaja-versija-bk-1win]1Win[/url]
[url=https://millacfoods.com/1vin-bonus-za-registraciju-na-sajte-bk-1win-bez-2/]1 Win[/url]
[url=https://lamercedpuno.edu.pe/luchshaja-bk-1vin/]1 Вин[/url]
[url=https://uralecotour.ru/1win-bukmekerskaja-kontora-na-legalbet-obzor-2/]1вин[/url]
[url=http://www.krizia.it/en/bez-rubriki/obzor-1win-pljusy-i-minusy-bukmekerskoj-kontory/]1vin[/url]
[url=https://holelisting.com/1win-registracija-i-vhod-v-bk-1vin-kak/]ванвин[/url]
[url=https://bakodx.com/fribet-1vin-na-oficialnom-sajte-bk-1win-luchshie-2/]ван вин[/url]
[url=https://moonlightpublishers.com/1win-fribet-pri-registracii-bonus-za-registraciju-2/]1вин Официальный сайт[/url]
[url=http://mireli.ge/bukmekerskaja-kontora-1win-3/]1вин мобильная версия[/url]
[url=https://knowledgehub.devolution.go.ke/bez-rubriki/]1Вин скачать[/url]
[url=https://www.lateroundqb.com/1vin-sajt-kak-delat-stavki-2/]1вин казино[/url]
[url=https://www.myperfumes.store/1win-bukmekerskaja-kontora-na-legalbet-obzor-3/]1Вин вин казино[/url]
[url=https://www.leventsennaroglu.com.tr/luchshaja-bk-1vin-2/]1Win[/url]
[url=https://meijournals.com/?p=124153]1Win[/url]
[url=https://karimnagardccb.org/2024/07/17/kak-vyvesti-dengi-s-bk-1win-1vin-2/]1Win[/url]
[url=https://www.tct.com.bd/novye-sobytija-v-bk-1vin-2/]1Win[/url]
[url=https://offlinecafe.bg/1win-registracija-i-vhod-v-bk-1vin-kak-2/]1Win[/url]
Официальный сайт 1Вин
1Win – популярное среди игроков из стран СНГ казино и бк. 1Win официально был открыт в 2012 году, сейчас входит в ТОП лучших площадок для азартных игр. Доступны обычные автоматы, спортивные росписи, лайвы. Реализуется щедрая бонусная политика, которая делает игру максимально выгодной и приятной. Перечень слотов постоянно расширяется, в каталоге размещаются слоты проверенных разработчиков.
[url=https://www.skincityindia.com/2024/07/17/1win-zerkalo-oficialnogo-sajta-rabochee-na/]1Win[/url]
[url=https://nargileta.bg/kak-vyvesti-dengi-s-bk-1win-1vin-3/bez-rubriki/]1 Win[/url]
[url=https://kcporktrs.dp.ua/bukmekerskaja-kontora-1win-4/]1 Вин[/url]
[url=https://anandpharmacy.in/1win-fribet-pri-registracii-bonus-za-registraciju-3/]1вин[/url]
[url=https://iris.com.py/bez-rubriki-6/1win-zerkalo-oficialnogo-sajta-rabochee-na-2/]1vin[/url]
[url=https://onelifefinancial.co.nz/1win-registracija-i-vhod-v-bk-1vin-kak-4/]ванвин[/url]
[url=https://ekadharma.com/bez-rubriki/bukmekerskaja-kontora-1win-kak-vyvesti-dengi/]ван вин[/url]
[url=https://newwavegippsland.com/1vin-bonus-za-registraciju-na-sajte-bk-1win-bez-3/]1вин Официальный сайт[/url]
[url=https://www.kalymnoscopio-estate.gr/1vin-sajt-kak-delat-stavki-3/]1вин мобильная версия[/url]
[url=https://www.hospitaldeclinicas.uba.ar/?p=4797]1Вин скачать[/url]
[url=https://nongbuokhok.go.th/bez-rubriki/1win-registracija-i-vhod-v-bk-1vin-kak-3/]1вин казино[/url]
[url=https://le-caribeen.fr/1win-oficialnyj-sajt-bk-1vin-vhod-na-zerkalo-3/]1Вин вин казино[/url]
[url=https://www.khalifahmedia.bbn.my/2024/07/17/1vin-bonus-za-registraciju-na-sajte-bk-1win-bez-4/]1Win[/url]
[url=https://ksp.sg/1win-skachat-na-android-i-ios-c-oficialnogo-sajta-2/]1Win[/url]
[url=https://www.italnoleggi.com/2024/07/17/1win-zerkalo-rabochee-dlja-vhoda-na-oficialnyj/]1Win[/url]
[url=https://mydeepin.ru/1win-zerkalo-rabochee-dlja-vhoda-na-oficialnyj-3/]1Win[/url]
[url=https://notaria1bucaramanga.com.co/2024/07/17/1win-skachat-na-android-i-ios-c-oficialnogo-sajta-4/]1Win[/url]
Everything is very open with a very clear description of the challenges. It was truly informative. Your site is useful. Thank you for sharing!
Pretty! This has been an incredibly wonderful post. Many thanks for providing this info.
I was able to find good info from your content.
Greetings! Very helpful advice within this post! It is the little changes that make the greatest changes. Many thanks for sharing!
When I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I recieve four emails with the exact same comment. Is there a way you can remove me from that service? Thank you.
The very next time I read a blog, I hope that it won’t disappoint me just as much as this one. I mean, I know it was my choice to read through, but I actually believed you’d have something useful to talk about. All I hear is a bunch of crying about something you could possibly fix if you were not too busy searching for attention.
This is the right web site for everyone who wishes to find out about this topic. You realize so much its almost tough to argue with you (not that I actually will need to…HaHa). You definitely put a brand new spin on a topic that has been written about for years. Great stuff, just excellent.
Everything is very open with a precise clarification of the issues. It was really informative. Your site is extremely helpful. Thank you for sharing.
Very nice write-up. I definitely appreciate this website. Thanks!
Spot on with this write-up, I absolutely think this website needs much more attention. I’ll probably be back again to see more, thanks for the advice!
Aw, this was a very nice post. Spending some time and actual effort to make a top notch article… but what can I say… I hesitate a lot and don’t manage to get anything done.
This website was… how do you say it? Relevant!! Finally I’ve found something that helped me. Cheers.
After exploring a number of the articles on your website, I honestly appreciate your technique of writing a blog. I book marked it to my bookmark site list and will be checking back soon. Please visit my website as well and tell me your opinion.
I really like it when individuals come together and share opinions. Great website, stick with it.
Greetings! Very helpful advice within this post! It is the little changes that will make the biggest changes. Many thanks for sharing!
You need to be a part of a contest for one of the best websites on the web. I will highly recommend this blog!
I really love your website.. Very nice colors & theme. Did you make this website yourself? Please reply back as I’m hoping to create my very own website and would love to learn where you got this from or what the theme is named. Thanks!
An intriguing discussion is worth comment. I believe that you should publish more on this topic, it may not be a taboo subject but typically people don’t discuss these subjects. To the next! Kind regards.
An intriguing discussion is worth comment. I believe that you ought to write more about this issue, it might not be a taboo matter but usually folks don’t discuss these subjects. To the next! Many thanks.
The very next time I read a blog, I hope that it does not disappoint me just as much as this one. After all, Yes, it was my choice to read through, however I genuinely believed you would have something interesting to talk about. All I hear is a bunch of complaining about something that you could possibly fix if you were not too busy looking for attention.
Spot on with this write-up, I honestly feel this site needs a great deal more attention. I’ll probably be returning to see more, thanks for the info!
I seriously love your blog.. Pleasant colors & theme. Did you build this site yourself? Please reply back as I’m trying to create my own blog and would love to find out where you got this from or just what the theme is named. Thank you!
I couldn’t resist commenting. Well written!
Howdy! This article could not be written any better! Looking through this article reminds me of my previous roommate! He always kept preaching about this. I’ll send this post to him. Pretty sure he will have a good read. Many thanks for sharing!
Greetings! Very useful advice within this article! It is the little changes that produce the most significant changes. Many thanks for sharing!
Everything is very open with a precise description of the challenges. It was definitely informative. Your website is very helpful. Thanks for sharing!
This is a topic that is near to my heart… Cheers! Where are your contact details though?
Having read this I believed it was very enlightening. I appreciate you finding the time and energy to put this short article together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worthwhile.
Melbet Casino je idealnim mistem pro vsechny milovniky online hazardnich her. Nabizi siroky vyber hernich automatu a slotu, ktere uspokoji jak zacatecniky, tak zkusene hrace. S pestrou nabidkou her a pravidelnymi bonusy je to jedno z nejlepsich kasin na trhu. Uzivatele mohou tezit z vysoke kvality grafiky a plynuleho herniho zazitku, ktery [url=https://kuplik.cz/etc/inc/hrac__automaty_a_s_zky_melbet_v__esk__republice___bonus_200____225_freespin_.html]Melbet Casino[/url] poskytuje. Pripojte se a objevte nekonecne moznosti, ktere toto kasino nabizi! Zaregistrujte se jeste dnes a vyuzijte uvitaci bonus.
Melbet Casino je idealnim mistem pro vsechny milovniky online hazardnich her. Nabizi siroky vyber hernich automatu a slotu, ktere uspokoji jak zacatecniky, tak zkusene hrace. S pestrou nabidkou her a pravidelnymi bonusy je to jedno z nejlepsich kasin na trhu. Uzivatele mohou tezit z vysoke kvality grafiky a plynuleho herniho zazitku, ktery [url=https://www.vykladani.cz/wp-content/plugins/robots/melbet_casino___hrajte_online_na_ofici_ln_ch_str_nk_ch__automaty_zdarma_a_za_pen_ze.html]Melbet Casino[/url] poskytuje. Pripojte se a objevte nekonecne moznosti, ktere toto kasino nabizi! Zaregistrujte se jeste dnes a vyuzijte uvitaci bonus.
Howdy! This article could not be written much better! Looking through this post reminds me of my previous roommate! He continually kept talking about this. I will forward this information to him. Fairly certain he’ll have a good read. Thank you for sharing!
You are so interesting! I do not suppose I’ve truly read something like this before. So good to discover another person with original thoughts on this issue. Seriously.. many thanks for starting this up. This website is something that is needed on the internet, someone with a little originality.
I needed to thank you for this fantastic read!! I definitely enjoyed every little bit of it. I have you book-marked to check out new stuff you post…
priligy pills 1993; 270 3 338 343
I blog often and I truly appreciate your information. The article has truly peaked my interest. I will take a note of your site and keep checking for new details about once per week. I opted in for your Feed as well.
Your style is so unique compared to other folks I’ve read stuff from. Many thanks for posting when you have the opportunity, Guess I will just book mark this web site.
Профессиональный сервисный центр по ремонту сотовых телефонов, смартфонов и мобильных устройств.
Мы предлагаем: сервисный центр мобильных телефонов
Наши мастера оперативно устранят неисправности вашего устройства в сервисе или с выездом на дом!
I could not resist commenting. Exceptionally well written.
It’s hard to find well-informed people in this particular subject, but you seem like you know what you’re talking about! Thanks
5 mg daily oral tablet significantly reduced the incidence of new vertebral fractures compared to placebo order priligy online usa
After I originally commented I appear to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I get four emails with the same comment. There has to be a means you are able to remove me from that service? Thanks.
priligy generico Rebecca Agi, MS, IBCLC is a board- certified lactation consultant and founder of Best Milk LA, a lactation consulting service
You’ve made some good points there. I checked on the net to find out more about the issue and found most individuals will go along with your views on this website.
Way cool! Some very valid points! I appreciate you penning this write-up and the rest of the site is also really good.
Pretty! This has been an incredibly wonderful article. Many thanks for providing this info.
After I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I get 4 emails with the exact same comment. There has to be an easy method you are able to remove me from that service? Thanks.
Your style is very unique in comparison to other folks I have read stuff from. Thank you for posting when you’ve got the opportunity, Guess I will just book mark this web site.
Hello! I could have sworn I’ve been to this site before but after going through many of the articles I realized it’s new to me. Nonetheless, I’m definitely delighted I came across it and I’ll be bookmarking it and checking back frequently.
Aw, this was an incredibly nice post. Spending some time and actual effort to generate a good article… but what can I say… I put things off a lot and never seem to get nearly anything done.
Nice post. I learn something new and challenging on websites I stumbleupon everyday. It will always be helpful to read articles from other writers and use a little something from their sites.
Your style is so unique compared to other folks I’ve read stuff from. Many thanks for posting when you have the opportunity, Guess I will just book mark this blog.
I wanted to thank you for this wonderful read!! I absolutely enjoyed every bit of it. I’ve got you bookmarked to look at new stuff you post…
Excellent article! We will be linking to this great content on our website. Keep up the great writing.
This website was… how do you say it? Relevant!! Finally I have found something that helped me. Thank you!
This is a topic which is close to my heart… Take care! Where are your contact details though?
Aw, this was a very good post. Spending some time and actual effort to make a top notch article… but what can I say… I put things off a whole lot and never seem to get nearly anything done.
Very nice article. I absolutely love this website. Keep writing!
I wanted to thank you for this wonderful read!! I definitely loved every bit of it. I have you book-marked to check out new things you post…
Nice post. I learn something new and challenging on websites I stumbleupon on a daily basis. It will always be useful to read through content from other writers and use a little something from their web sites.
Hello, I think your website may be having browser compatibility problems. Whenever I take a look at your website in Safari, it looks fine however, if opening in I.E., it has some overlapping issues. I just wanted to provide you with a quick heads up! Apart from that, fantastic website.
Greetings! Very helpful advice in this particular article! It is the little changes that make the most significant changes. Thanks for sharing!
Can I simply just say what a comfort to find someone who really understands what they’re discussing on the internet. You definitely understand how to bring a problem to light and make it important. More people must check this out and understand this side of the story. I can’t believe you are not more popular since you surely have the gift.
This blog was… how do you say it? Relevant!! Finally I have found something which helped me. Many thanks.
Pretty! This was a really wonderful article. Thank you for providing this information.
I used to be able to find good information from your blog articles.
This is a great tip particularly to those fresh to the blogosphere. Short but very accurate info… Appreciate your sharing this one. A must read article.
Right here is the right blog for anyone who would like to understand this topic. You realize so much its almost tough to argue with you (not that I personally will need to…HaHa). You certainly put a new spin on a subject that’s been written about for years. Wonderful stuff, just excellent.
Hey there! I just would like to give you a huge thumbs up for the excellent information you’ve got right here on this post. I will be returning to your site for more soon.
This is the perfect web site for anyone who hopes to understand this topic. You understand so much its almost tough to argue with you (not that I personally would want to…HaHa). You certainly put a fresh spin on a topic that has been written about for a long time. Great stuff, just great.