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Income other than from trades and professions is assessed on the basis of the actual income for the tax year, while income from trades and professions is generally assessed on a preceding year basis. The tax year is 1 January to 31 December and is referred to as the Year of Assessment.
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In mainland China, anyone can apply to cancel a trademark that has been registered for three years on the grounds that the trademark has not been used for three consecutive years.
In 2005, Mr. Zulueta claimed that he invited Raoul Goco to open a Greek restaurant in the Philippines, and they conceptualized the name of the restaurant to be CYMA while on vacation in Greece.
Consumers are becoming increasingly environmentally conscious and focused on sustainability, especially within the fashion industry, which accounts for nearly 10 percent of global greenhouse gas emissions.