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LexisNexis Annotated Statutes of Singapore: Income Tax Act Economic Expansion Incentives (Relief from Income Tax) Act, 2012  $179.80 

 

By Tang Siau Yan

This work is a section by section commentary of the Income Tax Act and the Economic Expansion Incentives (Relief from Income Tax) Act. It pulls together updated and convenient reference information from various sources inclusive of subsidiary legislation, court judgments, board of review decisions Inland Revenue Authority of Singapore circulars, Monetary Authority of Singapore circulars, Institute of Certified Public Accountants of Singapore guidelines - all of which are relevant to the interpretation and application of provisions of the Income Tax Act and the Economic Expansion Incentive (Relief from Income Tax) as of 29 February 2012, inclusive of changes proposed in the Budget 2012.

Key Features:

  • Ø Extensive cross-references to various sources of information which are relevant to the interpretation of the two Acts in practice.
  • Ø Includes key cases from jurisdictions ie: Australia, United Kingdom, Hong Kong and Malaysia.
  • Ø Up-to-date, complete and succinct.
  • Ø In-depth annotations, referenced by paragraph numbers.
  • Ø Bold headings to identify key phrases or subsections arising in each provision.

Contents:

INCOME TAX ACT (Cap. 134)

Arrangement of Sections

PART I - PRELIMINARY
1.     Short title

2.     Interpretation

PART II - ADMINISTRATION

3.     Appointment of Comptroller and other officers

4.     Powers of Comptroller

5.     Approved pension or provident fund

6.     Official secrecy

7.     Rules

8.     Service and signature of notices

8A.   Electronic service

9.     Free postage

PART III - IMPOSITION OF INCOME TAX

10.    Charge of income tax

10A.     Profits of investment company

10B.     Profits of unit trusts

10C.     Excess provident fund contributions, etc., deemed to be income

10D.     Income from finance or operating lease

10E.     Ascertainment of income of investment holding company

10F. Ascertainment of income from certain public-private partnership arrangement

10G. (Repealed by Act 37/2002)

10H.     Ascertainment of income from business of hiring out motor cars or providing driving instructions

10I.   Reduction of share capital

10J. Shares buyback

10K.     Shares redemption

10L. Withdrawals from Supplementary Retirement Scheme

10M. Buyback of preference shares

10N.     Securities lending or repurchase arrangement

11.    Ascertainment of income of clubs, trade associations, etc

12.    Source of income

PART IV - EXEMPTION FROM I NCOME TAX

13.    Exempt income

13A.     Exemption of shipping profits

13B.     Exemption of certain dividends

13C.     Exemption of income of trustee of trust fund arising from funds managed by fund manager in Singapore

13CA. Exemption of income of non-resident arising from funds managed by fund manager in Singapore

13D.     Exemption of certain dividends of approved investment company

13E.     Exemption of dividends from foreign income

13F. Exemption of international shipping profits

13G. Exemption of income of foreign trust

13H.     Exemption of income of venture company

13I.   Exemption of certain dividends of Singapore Exchange Derivatives Trading Limited

13J. Exemption of tax on gains or profits from equity remuneration incentive scheme (SMEs)

13K.     Exemption of certain dividends of Singapore Exchange Derivatives Clearing Limited

13L. Exemption of tax on gains or profits from equity remuneration incentive scheme

13M. Exemption of tax on gains or profits from equity remuneration incentive scheme (start-ups)

13N.     Exemption of tax on income derived by non-ordinarily resident individual

13O. Exemption of income of foreign account of philanthropic purpose trust

13P.     Exemption of income derived from asset securitisation transaction

13Q. Exemption of relevant income of prescribed locally administered trust

13R.     Exemption of income of company incorporated and resident in Singapore arising from funds managed by fund manager in Singapore

13S. Exemption of income of shipping investment enterprise

13T. Exemption of trust income to which beneficiary is entitle

13U.     Exemption of income of not-for-profit organisation

13V.     Exemption of income derived by law practice from international arbitration held in Singapore

13W. Exemption of relevant income of eligible family-owned investment holding company

13X.     Exemption of income arising from funds managed by fund manager in Singapore

13Y.     Exemption of certain income of prescribed sovereign fund entity and approved foreign government-owned entity

PART V - DEDUCTIONS AGAINST INCOME

14.    Deductions allowed

14A. Deduction for costs for protecting intellectual property

14B.     Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office

14C. Further deduction for logistics expenses

14D. Expenditure on research and development

14DA. Enhanced deduction for qualifying expenditure on research and development

14E.     Further deduction for expenditure on research and development project

14F. Management expenses of investment companies

14G. (Repealed by Act 21/2003)

14H. Expenditure on building modifications for benefit of disabled employees

14I.   Provisions by banks and qualifying finance companies for doubtful debts and diminution in value of investments

14J. Further deduction for expenditure on research and development of new financial activities

14K. Further or double deduction for overseas investment development expenditure

14L. Further deduction for expenses incurred in relocation or recruitment of overseas talent

14M. Deduction for hotel refurbishment expenditure

14N. Deduction for upfront land premium

14O. Deduction for special reserve of approved general insurer

14P. Deduction for treasury shares transferred under employee equity- based remuneration scheme

14PA.   Deduction for shares transferred by special purpose vehicle under employee equity-based remuneration scheme

14Q. Deduction for renovation or refurbishment expenditure

14R.     Deduction for qualifying training expenditure

14S.     Deduction for qualifying design expenditure

14T. Deduction for expenditure on leasing of PIC automation equipment under qualifying lease

14U.     Deduction for expenses incurred before first dollar of income from trade, business, profession or vocation

15.    Deductions not allowed

PART VI - CAPITAL ALLOWANCES

16.    Initial and annual allowances, industrial buildings and structures

17.    Balancing allowances and charges, industrial buildings and structures

18.    Definitions for sections 16, 17 and 18B

18B.     Transitional provisions for capital expenditure incurred on industrial buildings or structures on or after 23rd February 2010

18C. Initial and annual allowances for certain buildings and structures

19.    Initial and annual allowances, machinery or plant

19A.     Allowances of 3 years or 2 years write off for machinery and plant, and 100% write off for computer, prescribed office automation equipment and robot

19B.     Writing-down allowances for intellectual property rights

19C.     Writing-down allowances for approved cost-sharing agreement for research and development activities

19D.     Writing-down allowance for IRU

20.    Balancing allowances and charges for machinery or plant

21.    Replacement of machinery or plant

22.    Expenditure on machinery or plant

22A.     Order of set-off of allowances

23.    Carry forward of allowances

24.    Special provisions as to certain sales

25.    (Spent)

PART VII - ASCERTAINMENT OF CERTAIN INCOME

26.    Profits of insurers

26A.     Ascertainment of income of member of Lloyd's syndicate

27.    Profits of non-resident shipowner or charterer

28.    Profits of non-resident air transport and cable undertakings

29.    Income from certain dividends to include tax thereon

30.    Certain undistributed profits may be treated as distributed

31.    Income arising from settlements

32.    Valuation of trading stock on discontinuance or transfer of trade or business

33.    Comptroller may disregard certain transactions and dispositions

34.    Decision of Comptroller no bar to appeal

34A.     Adjustment on change of basis of computing profits of financial instruments

34B.     Islamic financing arrangements

34C.     Amalgamation of companies

34D.     Transactions not at arm's length

PART VIII - ASCERTAINMENT OF STATUTORY INCOME

35.    Basis for computing statutory income

35A.     Cessation of source of income commenced before 1st January 1969

36.    Partnership

36A.     Limited liability partnership

36B.     Registered business trusts

36C.     Limited partnership

PART IX - ASCERTAINMENT OF ASSESSABLE INCOME

37.    Assessable income

37A.     Restriction on deduction of trading losses against dividends

37B.     Adjustment of capital allowances and losses between income subject to tax at concessionary and normal rates of tax

37C.     Group relief for Singapore companies

37D.     Transfer of qualifying deduction between spouses

37E.     Carry-back of capital allowances and losses

37F. Carry-back of capital allowances and losses between spouses

37G. Deduction for incremental expenditure on research and development

37H.     Cash grant for research and development expenditure for start-up company

37I.   Cash payout under Productivity and Innovation Credit Scheme

37J. Penalties for false information, etc., under section 37I

37K.     Deduction for qualifying investments in qualifying start-up companies

37L. Deduction for acquisition of shares of companies

PART X - ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

38.    Chargeable income

39.    Relief and deduction for resident individual and Hindu joint family

40.    Relief for non-resident citizens and certain other non-residents

40A.     Relief for non-resident public entertainers

40B.     Relief for non-resident employees

40C.     Relief for non-resident SRS members

40D.     Relief for non-resident deriving income from activity as public entertainer and employee, etc.

41.    Proof of claims for deduction or relief

PART XI - RATES OF TAX

42.    Rates of tax upon individuals

42A.     Rebate for children of family

43.    Rate of tax upon companies and others

43A.     Concessionary rate of tax for Asian Currency Unit, Fund Manager and securities company

43B.     Special rate of tax for non-resident shipowner or charterer or air transport undertaking

43C.     Exemption and concessionary rate of tax for insurance and re-insurance business

43D.     Concessionary rate of tax for offshore transactions on any market maintained by Singapore Exchange or its subsidiaries

43E.     Concessionary rate of tax for headquarters company

43F. Concessionary rate of tax for oil trading company

43G. Concessionary rate of tax for Finance and Treasury Centre

43H.     Concessionary rate of tax for international commodity trading company

43I.   Concessionary rate of tax for offshore leasing of machinery and plant

43J. Concessionary rate of tax for trustee company

43K.     Concessionary rate of tax for members of Singapore Commodity Exchange Ltd, etc

43L.  Repealed by Act 7/2007

43M. Repealed by Act 21/2003

43N.     Concessionary rate of tax for income derived from debt securities

43O. Concessionary rate of tax for cyber trading

43P.     Concessionary rate of tax for global trading company and qualifying company

43Q. Concessionary rate of tax for financial sector incentive company

43R.     Concessionary rate of tax for provision of processing services to financial institutions

43S.     Concessionary rate of tax for commodity derivatives trading company

43T. Concessionary rate of tax for income derived from securities lending or repurchase arrangement

43U.     Concessionary rate of tax for income derived from organising or staging tourism event

43V.     Concessionary rate of tax for clearing member of Singapore clearing house

43W. Concessionary rate of tax for shipping investment manager

43X.     Concessionary rate of tax for trust income to which beneficiary is entitled

43Y.     Concessionary rate of tax for leasing of aircraft and aircraft engines

43Z. Concessionary rate of tax for aircraft investment manager

43ZA. Concessionary rate of tax for container investment enterprise

43ZB.Concessionary rate of tax for container investment manager

43ZC. Concessionary rate of tax for approved insurance brokers

43ZD. Concessionary rate of tax for income derived from managing qualifying registered business trust or company

43ZE. Concessionary rate of tax for ship broking and forward freight agreement trading

43ZF. Concessionary rate of tax for shipping-related support services

PART XII - RIGHTS OF DEDUCTION OF TAX

44.    Deduction of tax from dividends of companies

44A.     Transitional provisions for company subjected to former imputation system

45.    Withholding of tax in respect of interest paid to non-resident persons

45A.     Application of section 45 to royalties, management fees, etc

45AA.Tax deemed withheld and recoverable from person in breach of condition imposed under section 13(4)

45B.     Application of section 45 to non-resident director's remuneration

45C.     Application of section 45 to distribution by unit trust

45D.     Application of section 45 to gains from real property transactions

45E.     Application of section 45 to withdrawals by non-citizen SRS members, etc

45F. Application of section 45 to income from profession or vocation carried on by non-resident individual, etc

45G. Application of section 45 to distribution from any real estate investment trust

45GA. Application of section 45 to income derived as public entertainer

45H.     Application of section 45 to commission or other payment of junket promoter

PART XIII - ALLOWANCES FOR TAX CHARGED

46.    Tax deducted from dividends, interests, etc

47.    Special allowance for interest received as trading receipts

PART XIV - RELIEF AGAINST DOUBLE TAXATION

48.    Deleted by Act 27/2009, wef 29/12/2009

49.    Avoidance of double taxation arrangements

50.    Tax credits

50A.     Unilateral tax credits

50B.     Tax credits for trust income to which beneficiary is entitled

50C.     Pooling of credits

PART XV - PERSONS CHARGEABLE

51.    Income of wife

52.    Chargeability of trustees, etc

53.    Chargeability of agent of person residing out of Singapore

54.    Liability of person chargeable in respect of incapacitated person

55.    Liability of managers of companies or bodies of persons

56.    Indemnification of representative

57.    Power to appoint agent, etc., for recovery of tax

58.    Deceased persons

59.    Duty of liquidator on winding up of company or limited liability partnership

60.    Chargeability of joint trustees

61.    Hindu joint families

PART XVI - RETURNS

62.    Notice of chargeability and returns

62A.     The basic rule: Singapore dollar to be used

62B.     Currency other than Singapore dollar to be used in certain circumstances

63.    Furnishing of estimate of chargeable income if no return is made under section 62

64.    Comptroller may call for further returns

65.    Power to call for returns, books, etc

65A.     Statement of bank accounts, assets, etc

65B.     Power of Comptroller to obtain information

65C.     Failure to comply with notices issued by Comptroller

66.    Returns to be deemed to be furnished by due authority

67.    Keeping of books of account and giving of receipts

68.    Official information and secrecy, and returns by employer

69.    Lists to be prepared by representative or agent

70.    Occupiers to furnish return of rent payable

71.    Return to be made by partnership

71A.     (Repealed by Act 49/2004)

PART XVII - ASSESSMENT AND OBJECTIONS

72.    Comptroller to make assessments

73.    Advance assessments

74.    Additional assessments

75.    Waiver of small assessments

76.    Service of notices of assessment and revision of assessment

77.    Errors and defects in assessment and notice

PART XVIII - APPEALS

78.    Board of Review

79.    Right of appeal

80.    Hearing and disposal of appeals

81.    Appeals to High Court

82.    Cases stated for High Court

83.    Proceedings before Board of Review and High Court

84.    Assessments to be final and conclusive

PART XIX - COLLECTION, RECOVERY AND REPAYMENT OF TAX

85.    Time within which payment is to be made

86.    Recovery of tax from persons leaving Singapore

87.    Penalty for non-payment of tax and enforcement of payment

88.    Change of address

89.    Suit for tax by Comptroller

90.    Statement of Comptroller sufficient

91.    Deduction of tax from emoluments and pensions

92.    Remission of tax

92A.     Remission of tax of companies for year of assessment 2011

92B.     Cash grant for companies for year of assessment 2011

93.    Repayment of tax

93A.     Relief in respect of error or mistake

PART XX - OFFENCES AND PENALTIES

94.    Penalties

94A.     Penalty for failure to make return

95.    Penalty for incorrect return

96.    Penal provisions relating to fraud, etc

96A.     Serious fraudulent tax evasion

97.    Penalties for offences by authorised and unauthorised persons

98.    Penalty for obstructing officers

99.    Tax to be payable notwithstanding any proceedings for penalties

100. Provisions relating to penalty

101. Sanction for prosecution

102. Service of summons

103. Saving for criminal proceedings

104. Admissibility of certain statements and documents as evidence

105. Jurisdiction of Courts

PART XXA - EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

105A.    Interpretation of this Part

105B.    Purpose of this Part

105BA.             Exchange of information arrangement

105C.    Prescribed arrangement

105D.   Request for information

105E.    Comptroller to serve notice of request on certain persons

105F.    Power of Comptroller to obtain information

105G.   Power of Comptroller to obtain information from other authorities

105H.    Rules for purposes of this Part

PART XXB - COURT ORDERS RELATING TO RESTRICTED INFORMATION

105I.     Interpretation of this Part

105J.    Orders relating to certain information

105K.    Supplementary provisions regarding section 105J orders

105L.    Immunities

105M.   Failure to comply with section 105J orders

PART XXI - MISCELLANEOUS

106.      Powers to amend Schedules

107.      Consequential provision arising from abolition of imputation system

108.      Advance rulings

FIRST SCHEDULE - INSTITUTION, AUTHORITY, PERSON OR FUND EXEMPTED

SECOND SCHEDULE - RATES OF TAX

THIRD SCHEDULE

FOURTH SCHEDULE - NAME OF BOND, SECURITIES, STOCK OR FUND

FIFTH SCHEDULE - CHILD RELIEF

SIXTH SCHEDULE - NUMBER OF YEARS OF WORKING LIFE OF ASSET

SEVENTH SCHEDULE -ADVANCE RULINGS

EIGHTH SCHEDULE - Information to be Included in a Request for Information Under Part XXA

ECONOMIC EXPANSION INCENTIVES (Relief from Income Tax) Act (Cap 86)
Arrangement in Sections

PART I -PRELIMINARY
1.     Short title

2.     Act to be construed as one with Income Tax Act

3.     Interpretation

PART II - PIONEER INDUSTRIES

4.     Power to approve an industry and a product as a pioneer industry and a pioneer product

5.     Application for and issue and amendment of pioneer certificate

6.     Tax relief period of pioneer enterprise

7.     Provisions governing old and new trade or business

8.     Restrictions on trading before end of tax relief period

9.     Power to give directions

10.    Ascertainment of income in respect of old trade or business

11.    Application of Part XVI of Income Tax Act

12.    Comptroller to issue statement of income

13.    Exemption from income tax

14.    Certain dividends exempted from income tax

15.    Carry forward of loss and allowance

PART III - PIONEER SERVICE COMPANIES

16.    Interpretation of this Part

17.    Application for and issue and amendment of certificate for pioneer service company

18.    Tax relief period of pioneer service company

19.    Application of sections 7 to 15 to pioneer service company

PART IIIA - POST-PIONEER COMPANIES (19A to 19H)

PART IIIB - DEVELOPMENT AND EXPANSION INCENTIVE

19I.   Interpretation of this Part

19J. Application for and issue of certificate to development and expansion company

19K.     Tax relief period of development and expansion company

19L. Certain dividends exempted from income tax

19M. Ascertainment of income from qualifying activities

19N.     Ascertainment of income from other trade of business

19O. Deduction of losses

19P.     Power to give directions

PART IV - EXPANSION OF ESTABLISHED ENTERPRISES (20 to 25)

PART V - EXPANDING SERVICE COMPANIES (26 to 28)

PART VI - PRODUCTION FOR EXPORT (29 to 44)

PART VIA - Export of Services

PART VII - INTERNATIONAL TRADE INCENTIVES (45 to 56)

PART VIII - FOREIGN LOANS FOR PRODUCTIVE EQUIPMENT

57.    Application for and issue of approved foreign loan certificate

58.    Restriction on disposal of specified productive equipment

59.    Exemption of approved foreign loan interest from tax

60.    Exemption of additional interest on approved foreign loan from tax

PART IX - ROYALTIES, FEES AND DEVELOPMENT CONTRIBUTIONS

61.    Application for and issue of approved royalties, fees or contributions certificate

62.    Notice of variation of terms of agreement or arrangement

63.    Relief conditional on no increase in foreign tax 64. Reduction of tax for approved royalties, fees or contributions

65.    Exemption from tax where investment made in approved enterprise

PART X - INVESTMENT ALLOWANCES

66.    Interpretation of this Part

67.    Capital expenditure investment allowance

68.    Investment allowance

69.    Crediting of investment allowance

70.    Prohibition to sell, lease out or dispose of assets

71.    Exemption from income tax

72.    Certain dividends exempted from income tax

73.    Recovery of tax exempted

74.    Application of Parts XVII and XVIII of Income Tax Act

74A.     No investment allowance for certain expenditure

PART XI - WAREHOUSING AND SERVICING INCENTIVES (75 to 84)

PART XII - INTERNATIONAL CONSULTANCY SERVICES (85 to 92)

PART XIII - INVESTMENTS IN NEW TECHNOLOGY COMPANIES (93 to 97)

PART XIIIA - OVERSEAS INVESTMENT AND VENTURE CAPITAL INCENTIVES (97A to 97G)

PART XIIIB - OVERSEAS ENTERPRISE INCENTIVE

97H. Interpretation of this Part

97I.   Application for and issue of certificate to overseas enterprise

97J. Tax relief period of overseas enterprise

97K.     Separate accounts for qualifying activity

97L. Power to give directions

97M. Qualifying income

97N.     Application of Part XVI of Income Tax Act

97O. Statement of qualifying income

97P.     Exemption from income tax

97Q. Certain dividends exempted from income tax

97R.     Certification of income by auditor

PART XIIIC - ENTERPRISE INVESTMENT INCENTIVE

97S Interpretation of this Part

97T   Application for and issue of certificate to start-up company

97U Allotment of qualifying shares by company

97V Deduction of losses allowable to eligible investor

97W Power of Comptroller to give directions

97X Prohibition of other activity

97Y Recovery of tax

97Z   Savings provision

PART XIIID - INTEGRATED INDUSTRIAL CAPITAL ALLOWANCES

97ZA Interpretation of this Part

97ZB Integrated industrial capital allowance

97ZC Deduction of integrated industrial capital allowance

97ZD Prohibition to sell, lease out or dispose of productive equipment

97ZE Recovery of tax

PART XIIIE PART XIIIF PART XIV - MISCELLANEOUS PROVISIONS

98.    Prohibition of publication of application and certificate or letter

99.    Revocation of certificate or letter

100. Provisions of Income Tax Act not affected

101. Action of officers no offence

102. Regulations

103. Savings provision

104. Consequential provision arising from abolition of imputation system

Publisher:  LexisNexis Singapore
ISBN/ISSN:  9789812369192
Binding:  Paperback
Pages:  1,110

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