widows tax exemption pakistan

The Finance Act further provides that the exemption shall not be available in respect of raw material specified in sub-section 8 of section 148 of the Ordinance. (xlix) Sindh Institute of Urology and Transplantation, SIUT Trust and Society for the Welfare of SIUT. (c) the refinery is a deep conversion refinery. (126D) Profit and gains derived by a taxpayer from an industrial undertaking set up in the Gawadar declared by the Federal Government to be a Zone within the meaning of Export Processing Zone Authority Ordinance, 1980 (IV of 1980) as Export Processing Zone, Gawadar, for a period of ten years beginning with the month and year in which the industrial undertaking is set up or commercial operation commenced, whichever is later. 100 Million not required to act as a withholding agent under section 153 . They confirmed as per article 133 of Income tax ordinance, all IT services are completely exempted from tax whether you're an individual or a company. There are two tax relief programs available to Widows & Widowers, Circuit Breaker Tax Relief and the County Low Income Tax Relief. It said that the following persons shall not be required to furnish a return of income for a tax year solely by reason of sub-clause (iii), (iv),(v) and (vi) of clause (b) of sub-section (1) of section 114 –. 1. (57) (1) Any income from voluntary contributions, house property and investments in securities of the Federal Government derived by the following, namely:- (39A) Any amount paid as,internal security allowance, compensation in lieu of bearer allowance, kit allowance, ration allowance, special messing allowance, SSG allowance, Northern Areas compensatory allowance, special pay for Northern Areas and height allowance to the Armed Forces personnel. International Irrigation Management Institute. (114B) Profit and gains accruing to persons mentioned in proviso to sub-section (1) of section 236C in respect of first sale of immovable property acquired from or allotted by the Federal Government or Provincial Government or any authority duly certified by the official allotment authority, and the property acquired or allotted is in recognition of services rendered by the Shaheed or the person who dies in service. Widow Nasreen and her son Isaac receive food, ,school fees, and support to cover other expenses as part of our Widows & Orphans partnership in Pakistan. (98) Any income derived by any Board or other organization established by Government in Pakistan for the purposes of controlling, regulating or encouraging major games and sports recognised by Government: Provided that the exemption of this clause shall not be applicable to the Pakistan Cricket Board. vi. This type of benefit is available to a surviving spouse regardless of gender. (liv) The Kidney Centre Post Graduate Training Institute. Tax Exemptions. (90A) Any profit on debt derived by any person on bonds issued by Pakistan Mortgage Refinance Company to refinance the residential housing mortgage market, for a period of five years with effect from the 1st day of July, 2018.”. (ii) on moneys borrowed or debts incurred by it in a foreign country in respect of the purchase outside Pakistan of capital plant and machinery in any case where the loan or debt is approved by the Federal Government, having regard to its terms generally and in particular to the terms of its payment, from so much of the tax payable in respect thereof as exceeds the tax or taxes on income paid on such interest in the foreign country from which the loan emanated or in which the debt was incurred (hereinafter referred to as the `said country’): Provided that, where the amount of such tax or taxes paid in the said country exceeds the amount of the tax payable in Pakistan, no refund of the amount paid in excess shall be allowed: Provided further that, where the said country exempts such interest or allows credit against its own tax for the tax which would have been payable in Pakistan if the said interest were liable to tax in Pakistan, no tax shall be payable in Pakistan in respect of such interest. (26) Any income of a person representing the sums received by him as a worker from out of the Workers Participation Fund established under the Companies Profits (Workers Participation) Act, 1968 (XII of 1968). Small company defined by income tax ordinance, ‘Salary’ explained for determination of income tax, Importers face surcharges on overstayed consignments, Customs reluctant in giving WeBOC access: ANF, FPCCI demands restriction withdrawal on input tax adjustment, APTMA condemns lobbying for Indian yarn import, Business community hails decision to simplify tax laws, Tax credit for enlistment in stock exchange may be withdrawn, 200,000 late filers get active taxpayers status, FBR issues preventive measures for stage-III coronavirus, Tax registration procedure for filing annual return of income, Pakistan imports mobile phones worth $1.31 billion in eight months, PSX issues notices to six companies for unusual price movement, Foreign direct investment falls by 30pc during July-Feb, Stock market gains 593 points on deferment in opposition protests, MCC Gwadar to auction huge lot of seized motor vehicles on March 18, SECP advises verification of legitimate entities for investment, Tax exemption withdrawal may save Rs100 billion, PTA issues regulations for Mobile Device Manufacturing, Withholding tax up to Rs200,000 imposed on sale of new car within 90 days, Motor vehicle tax rates applicable in Sindh, Pakistan, Iran reiterate resolve to promote economic, trade linkages, Foreign exchange reserves inch up to $20.158 billion, Remittances surge by 24 percent in eight months, ECC approves cotton import through land route, Petrol, HSD prices kept unchanged for next fortnight, Hubco acquires Eni operations in Pakistan, Sales of POL products jump up by 26pc in Feb, Prices of petroleum products kept unchanged for next 15 days, PPL declares 18pc decline in gross profit in first half, Tax exemption granted to transmission line projects set up till June 2022, Poll suggests no change in key policy rate, Banks directed to discontinue paper-based submission of foreign exchange cases, TPL Properties announces developing Technology Park in Sindh, Fault in international internet cable, PTA makes alternate arrangements, Share markets gains 91 points amid narrow range trading, Tax collection from new car manufacturing grows by 28pc, Car sales increase by 24 percent in eight months, Commission issues notice to Hyundai Nishat Motors for deceptive marketing, FBR collects Rs1.53 billion as withholding tax from new car sales, registration, Car import jumps up by 166 percent in seven months. C is the total ordinary share capital of the company distributing the dividend. (100) Any income, not being income from manufacturing or trading activity, of a modaraba registered under the Modaraba Companies and Modaraba (Floatation and Control) Ordinance, 1980 (XXXI of 1980), for any assessment year commencing on or after the first day of July, 1999: Provided that not less than ninety per cent of its total profits in the year as reduced by the amount transferred to a mandatory reserve, as required under the provisions of the said Ordinance or the rules made thereunder, as are distributed amongst the shareholders: Provided further that with effect from the first day of July, 1999 for the purpose of determining the distribution of ninety per cent profits, the profits distributed through bonus certificates or shares to the certificate holders shall not be taken into account. Provided further that the profit and gains on sale of immovable property to a rental REIT scheme shall be exempt up to the 30th day of June, 2021. Profits and gains derived by refineries, which are setup between 1 July 2018 and 30 June 2023, have been granted exemption from tax for a period of 20 years, upon fulfilment of certain conditions. (i) a provident fund to which the Provident Funds Act, 1925 (XIX of 1925), applies; (ii) trustees on behalf of a recognized provident fund or an approved superannuation fund or an approved gratuity fund; (iii) a benevolent fund or group insurance scheme approved by the Board for the purposes of this clause; (v) Employees Old Age Benefits Institution established under the Employees Old Age Benefit Act, 1976 (XIV of 1976); (vi) any Unit, Station or Regimental Institute; and. (b) “IT enabled services” include inbound or outbound call centres, medical transcription, remote monitoring, graphics design, accounting services, HR services, telemedicine centers, data entry operations, locally produced television programs and insurance claims processing. Important Pointers on Tax Exemption. “(xiv) Punjab General Provident Investment Fund established under the Punjab General Provident Investment Fund Act, 2009 (V of 2009) and the trust established thereunder.”, Explanation.—For the purpose of this clause, “Service Fund” means a fund which is established under the authority, or with the approval of the Federal Government for the purpose of —, (a) securing deferred annuities to the subscribers of payment to them in the event of their leaving the service in which they are employed; or, (b) making provision for their wives or children after their death; or. (xiib) Chief Minister’s (Punjab) Relief Fund for Internally Displaced Persons (IDPs) of NWFP. (72) Any profit on debt payable to a non-resident person,-. KARACHI: Filing of income tax return is not mandatory for persons including widow, orphan and disabled persons for sole reasons mentioned in the Income Tax Ordinance, 2001. (lxii) Supreme Court of Pakistan – Diamer Bhasha & Mohmand Dams – Fund.”; (lxiii) National Disaster Risk Management Fund. The exemption under this clause shall apply if the industrial undertaking is –. Pakistan Agricultural Research Council, Islamabad. Sub-clause (iii), (iv),(v) and (vi) of clause (b) of sub-section (1) of section 114 are as under: (iii) owns immovable property with a land area of five hundred square yards or more or owns any flat located in areas falling within the municipal limits existing immediately before the commencement of Local Government laws in the provinces; or areas in a Cantonment; or the Islamabad Capital Territory; (iv) owns immoveable property with a land area of five hundred square yards or more located in a rating area; (v) owns a flat having covered area of two thousand square feet or more located in a rating area; (vi) owns a motor vehicle having engine capacity above 1000 CC. Such exemptions included pension of a former President of Pakistan and his widow under President’s Pension Act 1954, State Bank of Pakistan … (liv) Supreme Court of Pakistan – Diamer Bhasha & Mohmand Dams –Fund. (Iiii) Sardar Trust Eye Hospital, Lahore. (a) owned and managed by a company formed for operating the said project and registered under the Companies Ordinance, 1984 (XLVII of1984), and having its registered office in Pakistan; (b) not formed by the splitting up, or the reconstruction or reconstitution, of a business already in existence or by transfer to, a new business of any machinery or plant used in a business which was being carried on in Pakistan at any time before the commencement of the new business; and. Certain treaties provide for tax exemption of interest paid to the government or the central bank of the contracting state and on foreign loans specifically approved by the federal government. (2) Any income other than capital gain on stock and shares of public company, PTC vouchers, modaraba certificates, or any instrument of redeemable capital and derivative products held for less than 12 months derived by any Mutual Fund, investment company, or a collective investment scheme or a REIT Scheme or Private Equity and Venture Capital Fund or the National Investment (Unit) Trust of Pakistan established by the National Investment Trust Limited from any instrument of redeemable capital as defined in the Companies Ordinance, 1984 (XLVII of 1984), if not less than ninety per cent of its income of that year is distributed amongst the Unit- holders. (xxvi) Commission on Science and Technology for Sustainable Development in the South (COMSATS) formed under International Agreement signed on 5th October, 1994. The buildings and houses owned by widows, minor, orphan and disabled person (whose tax liability is up to Rs. The married filing jointly and qualifying widow(er) tax brackets and rates are the same. Provided that where the person receives more than one such pension, the exemption applies only to the higher of the pensions received. (55) The perquisites represented by the right of a judge of the Supreme Court of Pakistan or of a judge of High Court to occupy free of rent as a place of residence any premises provided by Federal or Provincial Government, as the case may be, or in case a judge chooses to reside in a house not provided by Government, so much of income which represents the sum paid to him as house rent allowance. (126E) Income derived by a zone enterprise as defined in the Special Economic Zones Act, 2012 (XX of 2012) for a period of ten years starting from the date the developer certifies that the zone enterprise has commenced commercial operation and for a period of ten years to a developer of zone starting from the date of signing of the development agreement in the special economic zone as announced by the Federal Government. Residential houses constructed on a land area of fewer than 5 marlas, other than the locality of category “A”. The exemption under this clause shall apply to such project which is—. The report states that the finance minister had issued direction to the … (117) Any income derived by a person from plying of any vehicle registered in the territories of Azad Jammu and Kashmir, excluding income arising from the operation of such vehicle in Pakistan to a person who is resident in Pakistan and non-resident in those territories. vii. (140A) Any profit on debt received by Japan International Cooperation Agency (JICA), from Islamabad-Burhan Transmission Reinforcement Project (Phase-I) undertaken in pursuance to the loan agreement for Islamabad-Burhan Transmission Reinforcement Project (Phase-I). (c) halal meat production unit is established and obtains a halal certification within the period between the first day of July, 2015 and the 30th day of June, 2017. All donations are tax deductible to the extent of the law. (xxviii) Federal Board of Revenue Foundation. (ii) where any income as aforesaid is not brought into Pakistan in the year in which it is earned and tax is paid thereon, an amount equal to the tax so paid shall be deducted from the tax payable for the year in which it is brought into Pakistan and, where no tax is payable for that year or the tax payable is less than the amount to be deducted, the whole or such part of the said amount as is not deducted shall be carried forward and deducted from the tax payable for the year next following and so on. The Institutions of the Agha Khan Development Network (Pakistan) as contained in Schedule 1 of the Accord and Protocol, dated November 13, 1994, executed between the Government of the Islamic Republic of Pakistan and the Agha Khan Development Network. (126L) Profits and gains derived by a taxpayer, from an industrial undertaking set up in the Provinces of Khyber Pukhtunkhwa and Baluchistan between 1st day of July, 2015and 30th day of June, 2018 for a period of five years beginning with the month in which the industrial undertaking is set up or commercial production is commenced, whichever is later: Provided that exemption under this clause shall be admissible where—, (a) the industrial undertaking is setup between the first day of July, 2015 and 30th day of June,2018, both days inclusive; and. (lviii) Begum Akhtar Rukhsana Memorial Trust Hospital. Arizona provides property tax exemptions, in varying dollar amounts, to qualifying disabled persons and widows/widowers, whose spouses passed away while residing in Arizona. E-intermediary defined by Income Tax Rules. (64A) Any amount donated to the Prime Minister’s Special Fund for victims of terrorism. (132B) Profits and gains derived by a taxpayer from a coal mining project in Sindh, supplying coal exclusively to power generation projects. (13) Any income representing any payment received by way of gratuity or commutation of pension by an employee on his retirement or, in the event of his death, by his heirs as does not exceed –. Property Tax Exemptions, Retired Employee Exemption, Widow Exemption, 5 Marla Exemption, Five Marla Exemption Property and Property Tax A blog to educate and inform property owners on matters pertaining to real estate or property and property tax in the USA and Pakistan. (4) Any income chargeable under the head “Salary” received by-, (a) a Pakistani seafarer, working on Pakistan flag vessels for one hundred and eighty three days or more during a tax year; or. (5) Any allowance or perquisite paid or allowed as such outside Pakistan by the Government to a citizen of Pakistan for rendering service outside Pakistan. Any widow(er) who is a permanent Florida resident may claim this exemption. $500.00 tax savings (xix) Pension of a former President of Pakistan and his widow under the President Pension Act, 1974 (IX of 1975). (23B) The amounts received as monthly installment from an income payment plan invested out of the accumulated balance of an individual pension accounts with a pension fund manager or an approved annuity plan or another individual pension account of eligible person or the survivors pension account maintained with any other pension fund manager as specified in the Voluntary Pension System Rules 2005 shall be exempt from tax provided accumulated balance is invested for a period of ten years: Provided that where any amount is exempted under this clause and subsequently it is discovered, on the basis of documents or otherwise, by the Commissioner that any of the conditions specified in this clause were not fulfilled, the exemption originally allowed shall be deemed to have been wrongly allowed and the Commissioner may, notwithstanding anything contained in this Ordinance, re-compute the tax payable by the taxpayer for the relevant years and the provisions of this Ordinance shall, so far as may be, apply accordingly. Astro Plastics (Pvt) Limited from their Biaxially Oriented Polyethylene Terephthalate (BOPET) Project; and. The tax benefits for a qualifying widow(er) can be significant. Explanation.— For the removal of doubt, it is clarified that all incomes other than social security contributions shall not be exempt”; (143) Profit and gains derived by a start–up as defined in clause (62A) of section 2 for the tax year in which the start-up is certified by the Pakistan Software Export Board and the following two tax years. Also Read: What is withholding tax Important Note: Please note as for these income tax rates in Pakistan where a persons is not appearing in the active taxpayers’ list, the rate of tax required to be deducted or collected, as the case may be, shall be increased by hundred percent of the rate specified to be deducted or collected. KARACHI: The list of persons and institutions having total exemption from income tax under Income Tax Ordinance, 2001. (3) If during service, a judge dies, exemption from tax in respect of benefits and perquisites provided to widow as mentioned in sub-clause (2) shall also be available to the widow. (135A)Any income derived by a non-resident from investment in OGDCL exchangeable bonds issued by the Federal Government. This is to compensate for the poor’s of society. THIS is apropos the report ‘Withdraw tax on widows and pensioners’ (Oct 20). (146) Any income which was not chargeable to tax prior to the commencement of the Constitution (Twenty-fifth Amendment) Act, 2018 (XXXVII of 2018) of any individual domiciled or company and association of persons resident in the Tribal. (132) Profits and gains derived by a taxpayer from an electric power generation project set up in Pakistan on or after the 1st day of July, 1988. (a) existing production capacity is enhanced by at least 100,000 barrels per day; (b) the refinery maintains separate accounts for income arising from aforesaid additional production capacity; and. PROPERTY TAX EXEMPTIONS AVAILABLE IN IDAHO . (126H) Profits and gains derived by a taxpayer, from a fruit processing or preservation unit set up in Balochistan Province, Malakand Division, Gilgit Baltistan and FATA between the first day of July, 2014 to the thirtieth day of June, 2017, both days inclusive, engaged in processing of locally grown fruits for a period of five years beginning with the month in which the industrial undertaking is set up or commercial production is commenced, whichever is later. E-intermediary defined by Income Tax Rules. Haq, however, said for widows and senior citizens the government should set the annual exemption limit at Rs1.2 million for profit on debt and any earnings above that threshold should be subject to taxation. The Institution of Engineers, Pakistan, Lahore. Quota eligibility for import for availing exemption under section 148 has been increased from 110% to 125% of raw material imported and consumed during the previous tax year. Officials of Federal Board of Revenue (FBR) on Tuesday said that the Section 115 of Income Tax Ordinance, 2001 categorized persons, who are not required to file income tax returns. No concession is provided under the treaty. (126M) Profits and gains derived by a taxpayer from a transmission line project set up in Pakistan on or after the1st day of July, 2015 for a period of ten years. (126AA)Profit and gains derived by a taxpayer from businesses set up in the Gawadar Free Zone Area for a period of twenty three years with effect from the first day of July, 2016. (110C) Any gain by a person on transfer of a capital asset, being a bond issued by Pakistan Mortgage Refinance Company to refinance the residential housing mortgage market, during the period from the 1st day of July, 2018 till the 30th day of June, 2023. (25) Any payment from an approved superannuation fund made on the death of a beneficiary or in lieu of or in commutation of any annuity, or by way of refund of contribution on the death of a beneficiary. The Liaquat National Hospital Association, Karachi. Sindh Province Pension Fund established under the Sindh Province Pension Fund Ordinance, 2002. Here are the income tax rates in Pakistan for year 2022-21. (a) The services of a driver and an orderly. (a) of company registered under the Companies Ordinance 1984 (XLVII of 1984), and having its registered office in Pakistan, as is derived by it by way of royalty, commission or fees from a foreign enterprise in consideration for the use outside Pakistan of any patent, invention, model, design, secret process or formula or similar, property right, or information concerning industrial, commercial or scientific knowledge, experience or skill made available or provided to such enterprise by the company or in the consideration of technical services rendered outside Pakistan to such enterprise by the company under an agreement in this behalf, or, (b) of any other taxpayer as is derived by him, in the income year relevant to assessment year beginning with the first day of July, 1982 and any assessment year thereafter, by way of fees for technical services rendered outside Pakistan to a foreign enterprise under an agreement entered into in this behalf :-, (i) such income is received in Pakistan by or on behalf of the said company or other taxpayer, as the case may be, in accordance with the law for the time being in force for regulating payments and dealings in foreign exchange ; and. “In Pakistan, destitute widows are reported to be supported by a small pension or zakat. (80) Any income derived from a private foreign currency account held with an authorised bank in Pakistan, or certificate of investment issued by investment banks in accordance with the Foreign Currency Accounts Scheme introduced by the State Bank of Pakistan, by a resident individual who is a citizen of Pakistan: Provided that the exemption under this clause shall not be available in respect of any incremental deposits made in the said accounts on or after the 16th day of December, 1999, or in respect of any accounts opened under the said scheme on or after the said date. (2) Any income derived by China Overseas Ports Holding Company Pakistan (Private) Limited being dividend received from, Gwadar International Terminal Limited Gwadar Marine Services Limited and Gwadar Free Zone Company Limited for a period of twenty-three years with effect from the first day of July, 2016. KARACHI: Filing of income tax return is not mandatory for persons including widow, orphan and disabled persons for sole reasons mentioned in the Income Tax Ordinance, 2001. (v) any other perquisite or benefit for which the employer does not have to bear any marginal cost, as notified by the Board. (a) owned and managed by a company formed for operating the said halal meat production unit and registered under the Companies Ordinance, 1984 (XLVII of 1984), and having its registered office in Pakistan; (b) not formed by the splitting up, or the re construction or reconstitution, of a business already in existence or by transfer to a new business of any machinery or plant used in a business which was being carried on in Pakistan at any time before the commencement of the new business; and. Officials of Federal Board of Revenue (FBR) on Tuesday said that the Section 115 of Income Tax Ordinance, 2001 categorized persons, who are not required to file income tax returns. (i) in respect of such private loan to be utilized on such project in Pakistan as may be approved by the Federal Government for the purposes of this clause, having regard to the rate of profit and the terms of repayment of the loan and the nature of project on which it is to be utilized; (ii) on a loan in foreign exchange against export letter of credit which is used exclusively for export of goods manufactured or processed for exports in Pakistan. (xx) State Bank of Pakistan and State Bank of Pakistan Banking Services Corporation. (57) (1) Any income from voluntary contributions, house property and investments in securities of the Federal Government derived by the following, namely:-, (i) National Investment (Unit) Trust of Pakistan established by the National Investment Trust Limited, if not less than ninety per cent of its Units at the end of that year are held by the public and not less than ninety per cent of its come of the year is distributed among the Unit-holders; income of that year is distributed among the Certificate-holders; and. (2) Exemption under this clause shall apply to an industrial undertaking which is owned and managed by a company registered under the Companies Ordinance 1984 (XLVII of 1984) and formed exclusively for operating the said undertaking. Provided that the amount so donated shall not exceed—, (a) in the case of an individual or association of persons, thirty per cent of the taxable income of the person for the year; and, (b) in the case of a company, twenty per cent of the taxable income of the person for the year; and. (40) Any income of a newspaper employee representing Local Travelling Allowance paid in accordance with the decision of the Third Wage Board for Newspaper Employees constituted under the Newspaper Employees (Conditions of Service) Act, 1973, published in Part II of the Gazette of Pakistan, Extraordinary, dated the 28th June, 1980. Save my name, email, and website in this browser for the next time I comment. (126G) Profits and gains derived for a period of five years from the date of start of commercial production by the following companies from the projects mentioned against each that have been declared ‘Pioneer Industry’ by Economic, (i) M/s. Small company defined by income tax ordinance, ‘Salary’ explained for determination of income tax, Importers face surcharges on overstayed consignments, Customs reluctant in giving WeBOC access: ANF, FPCCI demands restriction withdrawal on input tax adjustment, APTMA condemns lobbying for Indian yarn import, Business community hails decision to simplify tax laws, Tax credit for enlistment in stock exchange may be withdrawn, 200,000 late filers get active taxpayers status, FBR issues preventive measures for stage-III coronavirus, Tax registration procedure for filing annual return of income, Pakistan imports mobile phones worth $1.31 billion in eight months, PSX issues notices to six companies for unusual price movement, Foreign direct investment falls by 30pc during July-Feb, Stock market gains 593 points on deferment in opposition protests, MCC Gwadar to auction huge lot of seized motor vehicles on March 18, SECP advises verification of legitimate entities for investment, Tax exemption withdrawal may save Rs100 billion, PTA issues regulations for Mobile Device Manufacturing, Withholding tax up to Rs200,000 imposed on sale of new car within 90 days, Motor vehicle tax rates applicable in Sindh, Pakistan, Iran reiterate resolve to promote economic, trade linkages, Foreign exchange reserves inch up to $20.158 billion, Remittances surge by 24 percent in eight months, ECC approves cotton import through land route, Petrol, HSD prices kept unchanged for next fortnight, Hubco acquires Eni operations in Pakistan, Sales of POL products jump up by 26pc in Feb, Prices of petroleum products kept unchanged for next 15 days, PPL declares 18pc decline in gross profit in first half, Tax exemption granted to transmission line projects set up till June 2022, Poll suggests no change in key policy rate, Banks directed to discontinue paper-based submission of foreign exchange cases, TPL Properties announces developing Technology Park in Sindh, Fault in international internet cable, PTA makes alternate arrangements, Share markets gains 91 points amid narrow range trading, Tax collection from new car manufacturing grows by 28pc, Car sales increase by 24 percent in eight months, Commission issues notice to Hyundai Nishat Motors for deceptive marketing, FBR collects Rs1.53 billion as withholding tax from new car sales, registration, Car import jumps up by 166 percent in seven months.

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