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Affichage des articles du décembre 3, 2017

the operating system of VAT and its accounting record in OHADA

VAT stands for added -value tax. This tax is levied on goods and services in republic of Benin. It is indirectly collected from taxpayers .In fact the amount prices of goods and services ares levied. As result, each time, the consumers purchase goods or services they knowingly or unknowingly pay for it. The tax rate in  Benin is 18% of amount price of sold goods and services. Between the office tax and consumers we have an enterprise wich is legally established,and appointed to collect this tax for Government. While the enterprise sells its goods and services,the accountant has to state separately or not the amount of VAT on invoice from the price out of tax.In fact the right of deduction is obtained according to the invoice format.since an entreprise used to collect tax to Governement its also gets right to deduct a part of its tax collected.the deductible part is just concerned some payable  invoices which ares legually established.what ares the compulsory mentions wich shall be nece

incredible junior

Hello dearest hope you're all well enjoyed your day like you had previously forseen it,because if you get a son like tintin's son there is no way to quietly enjoye your day because he may be your nightmare since he decided to get what he really want.i mean "where there is a will there is a way". Let me count you how he becomes his father nightmare today who have forseen to make an affaire with a beautiful young lady. Endeed it must have been a quater by one today 13h:15mn when Tintin ploted with a friend to have eyes on   his wife coming back from service. In fact they all know that his wife will be back by 02:30pm At home to rest .even Tintin 's son i mean junior knew that his mother would be back. He had also known what was wrong with his father because he saw how closer his father was with the young lady. Each time Tintin tried to kiss the lady his son called him "father i need to drink water"and each time his father was obliged to leave the lady for

careless Tintin and the farmer

Hello  dearest how are you all doing today?ok I guess well even though I don't get any reply back. Be sure I personally always love to be write to you .yesterday Tintin was softly injured .But let me count you how things turned bad to him. One of his favorite leisure is driving his car even though he doesn't get anywhere to go. So yesterday he decided to do the same by taking the road which lead to sakete. He was about to bear left because he was attracted by a group of people who were singing and dancing folkloric song. Suddenly appeared on the road side precisely where he decided to turn a beautiful young lady. So he could take off his eyes so unknowingly he went to clashe with another car. He was shaken and pull other through the front of his own car to the backyard of a farmer. Since the Farmer appeared front of him he nervously claimed "I hope I didn't kill your pig".the farmer replied "hell of you that what happened" Tintin replied "don'

tintin is teaching his son!!!!!!!

Hello dearest .you know who is junior.Let sleeping dog lie . For those who don't know junior,he is a son of Tintin. For sure he is intelligent but also curious. That why he love to read every time whatever he sees  everywhere even though he has nothing to do with it.one day he was reading and came to be confronted to two words for which he want to know their meanings.Theses words are : confident and confidential.he went to see Tintin I mean his father to ask "please dad what is the difference between confident and confidential".Tintin first to reply doubt because his son is six year old so he didn't know how to easy things to him through explanation. But the son was so persitant that he was obliged to answer.his wife was cooking at kitchen but at the same time she is hearing them. Tintin said "you know for sure you are my son so I am confident for that. But come and close your ears to my leaps you know Jonas your friend is also my son so that is confidential betw

when adultery became reunion

When adultery became reunion Hello dearest friends today I want you not to be caught in the mix with the meaning of the word "reunion ". I look for the meaning of this word in dictionary. It is said that " A planned event at which members of a dispersed group meet together." Then imagine you lie to your wife that you are going to the office reunion between employees but actually you are going to sex your neighbor. Once to your neighbor's house you slept on bed with her and made love. Your neighbor ignored her husband will be back home soon. Then you and she were both their sexing when the door was knocked down. In fact you guess it is your neighbor's husband so you hide on bed. When the husband came in room he asked his wife I mean your neighbor "why is she still in room till to the middle of day "she answered and said "I am about to go to the market ".since she got out her husband call your wife and was making love to your wife while

ignorance

A new couple who has just celebrated their wedding is looking for a way to have baby quickly. So they went to see a specialist for that. Once they were both front of the specialist, they asked "Doctor Please what could we really do to have baby soon ".the specialist replied "I think that you have already  started fucking?. But it is not anough. You need to take care of your balance diet blablabla.... Etc ".he didn't yet finishe his explanation when suddenly the man stop him and said "we both are really here to learn how to fuck efficiently ".the doctor said " please be more expressive ".the man smile and said "I want to lead my wife to climax but at the same time i don't want to loose my energy because I need it to work properly to the office after having sex with my wife "the spetialist instead of saying to him that he doesn't know to be efficient on bed he said to the man "you know when the baby under way you are able

love affair

Fellow how are you doing?. Hope you are right. Do you know Hillary. I guess you don't!!!!.let me introduce Hillary to you. Hillary was the first lady whose Tintin took on the date. Ended Tintin was a brilliant student.he was so brilliant that he succeed to the BAC with the highest mention. As result he obtained a grant scholarship to Canada in order to study medecin.so Hillary and Tintin were physically separated but nothing was able to quench the flame of love inside their hearts. Their were deeply in love for each other that,one day could not pass without attempting to know more about how things were respectively going to their sides. But you know my friend "never judge the book by its cover".In fact even three years ago their faithfulness were unbreakable or seem to be unbreakable. Hillary start feeling desire to make love with Tintin. Odje djedje you know how hard is it to resist to temptation? Into my own revelation I know that human being can't stay alive witho

the sweetness of sexual act

Good evening dearest friends do  women complaining during sexual act is due to pain or great excitement ? Before answering to the question let me count you  my friend experience  .in fact one day he invited a lady to house. Since they started doing what you know she begun to complain "I want to die .......I want to dieeeeeeeee......... .".she was complaining till i my worry because he doesn't want to murder her.so since he stop to do what you know she said "as i said i want to die .Do i really die?" Now you can answer to  my question 😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂😂

English linguistic test exams :university

Among the useful subjects that students need to master in order to be more fluent while speaking ,I personally think that Linguistic has its big importance .In fact we are concerned precisely about the English language study through the time by its root, its evolution, words formation process.

public notice of death

Hello dearest friends to  the  upfront I decided to send this  out to you. Public notice of death I am deeply shocked to informed you about our dearest friend Mr 2017 death. He left 12 wives, 52 sons and 365 grandsons. The funeral will take place December 31st 2017 by 11:59 PM. For more informations Please contact the pastor January .This is his number phone :01-01-2018.his family member appoints me to inform you that he died with all your troubles. His heir Mr 2018 commits to bring you : - long life, - good health , - blessings and abundance , - peace, - joyce , - prosperity - wedding , - traveling , - stability , - balance , - blissfulness , - success , - greatness , - rightness , - promotion, - praising . Yours faithfully *N.B.:* Please send this to all your family members , to yours friends. Thank you Kounouhehoua sedo cyr Narcisse the December of 2nd 2017 🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅🎅

chaste man

Hello dearest friend I am really bissiful to write to you this morning without being troubled by by the life hardships. Yesterday I encountered one of the great hardship in my life. But fortunately,everything alright. But even though upset I was, my mind is also closed to you. That is why since GOD operated and everything all right I decide to have fun with You. Dearest many things you already known about Tintin but even  more I try to learn from Tintin less it comes out to me. Actually , you know that Tintin is very intelligent but you have never knew how he developed his intelligence .let me tell you that Tintin is one of those who believe that your intelligence will be as twice developed as on  who used to fuck if you decide To maintain your chastity to the wedding. But you shall now know that I don't really share his point even I personally encourage those who choose to pick this way of doing. Tintin like I said stay chaste till to wedding.  what also was incredible he 's

handsomeness of tintin

Hello dearest. Today is anough so long to reach all my predetermined goals,but even though Short it is ,I find a little bit time to stay a while with my friends during my rest time .in fact life without any breathing Spell is so boring .you see what i am saying ?.since i got to tintin house he show me something which really turn me into speechless.he saw randomly on the way back to home a purse full of money that he brought to home.But what was very special he told me that he didn't have nothing to do with this money cause its doesn't belong him.I  asked him "what will be your next plan about this money" .he replied "I will just send back the money to his owner by calling the number phone inside the purse".i felt very  daze and at the same time i said inside my heart "wait and see if he is serious".Guess what? Front of me he call the number phone and introduced himself to the stranger and told him that he found his money.they schedule immediately