If you're having trouble hearing sound from your microphone, first make sure you have the latest Windows update or Mac OS updateand Teams app version installed. To check for updates in Teams, go to your profile picture in the upper-right of the Teams app and select Check for updates. Updates typically install in the background if they're available. What is All Macintosh Roms (68K + PPC)? This is an archive containing all of the most popular Macintosh models ROM files for emulation purposes, ranging from the first 64K ROM from the Mac 128K to the 4MB ROM files from the Bandai Pippin or PowerMac G3, listed below in ROM size, then by release date from oldest to newest. Mac OS 9.1 is the final version that Apple allows to install on anything previous to the Beige G3. However, there is an installer patch hack, OS 9 Helper, that allows you to install 9.2.1 or 9.2.2 on certain 'Old World' Macs that Apple dropped support for.
BOC Fees and Charges
| Description | Basis (CMO, CAO, CMC) | Schedule | Amount |
IMPORT DUTIES
| Import Duty / Export | |
| Advance Duties | CMO No. 27-2006; P.D. 1853 |
| Customs Specific Duty/Counterveiling Duty | |
| Anti-Dumping / Dumping Duty | |
| Safeguard Duty (SGD) / Marking Duty |
EXCISE TAX
| Specific Tax, based on volume |
| Ad-valorem Tax, based on value |
VALUE ADDED TAX
DOCUMENTARY STAMP TAX
| BIR Documentary Stamp (Internal Revenue Documentary Stamps Tax | CMO No. 11-96; | P30.00 |
| Unnumbered memo dated October 24, 2018 [R.A. 10963 – SEC 61. Sec 188 of NIRC as amended,… on each certificate of damage or otherwise, and on every other certificates or document issued by any CUSTOMS OFFICER, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein, there shall be collected a documentary stamp tax of thirty pesos (P30.00)] |
Administrative Fees for Documentary Customs Stamps (CAO No. 2-2001 )
| For each entry for immediate transportation in bond | 100.00 |
| For each bond accepted or renewed | 200.00 |
| For each approval of application in respect to transaction covered by general bond | 200.00 |
| For each amendment allowed to a Foreign Inward Manifest | 100.00 |
| For every formal protest file before the Collector of Customs | 200.00 |
| For each appeal in protest and seizure cases | 200.00 |
| Customs Fee for each original IEIRD (Formal and Informal entries) | CAO No. 1-94 | 250.00 |
| Export Fee or Documentary Stamp Fee | CMC No. 158-99, CMO No. 7-2012 | 100.00 |
| Customs Fee For each original withdrawal entry from any bonded warehouse | CAO No. 9-92 | 100.00 |
FEB. 10. 2015 MEMORANDUM – THE INFORMAL ENTRY DIVISIONS SHALL COLLECT THE CDS IN THE AMOUNT OF P15.00 ONLY. THIS AMOUNT SHALL THEN BE REMITTED BY THE BUREAU OF CUSTOMS (BOC) TO THE BUREAU OF INTERNAL REVENUE (BIR) FOR THE PAYMENT OF CUSTOMS DOCUMENTARY STAMP TAX. NO OTHER AMOUNT SHALL BE COLLECTED AS CDS FROM THE ENTRIES FILED UNDER THE INFORMAL ENTRY DIVISION
FINES & PENALTIES
| Offenses and Penalties under CMTA | CMTA (R.A 10863 TITLE XIV CH 1) |
| (Late Payment of Duties & Taxes, CAO 5-91, Sec. 2501-2504) | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2501 – Failure to Pay Liquidated Charges | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2501-A – Unauthorized Withdrawal of Imported Articles From Bonded Warehouse | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2502 – Repealed by P.D. 1670, March 6 1980. | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2503 – Undervaluation, Misclassification and Mis-declaration in Entry | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
| Sec. 2504 – Failure or Refusal of Party to Give Evidence or submit Documents for Examination | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP |
Imposition of Surcharges for Breach of Bond – CAO No. 5-91
| Late Re-Exportation |
| Late Submission of Documents |
| Late Submission of Change of Immigration Status and Permanent Residency |
| Late Payment of Duties and Taxes |
| Late Extension of Re-Export Bonds under Section 105 TCCP |
PERMIT FEE
| Administrative Fee Issuance of Permits | CAO No. 2-2001 |
| to render overtime services for processing / releasing imported goods | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | 400.00 | |
| to take cigars aboard ship, per thousand cigars (secured by / given to persons, other than the passengers) | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | 100.00 | |
| to take cigarettes aboard ship per thousand cigarettes (secured by / given to persons, other than the passengers) | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | 100.00 | |
| transshipment of cigar and / or cigarettes from one foreign vessel to another | with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; | per carton of fifty reams | P60.00 |
| Administrative Fee for Co-Loading | CMO No. 16-2016 | 500.00 |
REGISTRATION FEES
| To participate in public auction; per auction | CAO No. 7-93; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 |
| Payment of Recordation fee | CAO No. 6-2002 | 2,000.00 |
CLEARANCE FEE
| CERTIFICATION FEE (NOT FOR ADM. FEE FOR ISSUANCE OF CERTIFICATE) | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| Request that the firm has no similar or outstanding request for revalidation of TCC | 150.00 |
| Request for the authenticity of Tax Credit Certificate | 150.00 |
| Other similar request for certification | 150.00 |
| PROTEST FEE / LEGAL FEE / DOCKET FEE | CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013; |
| Amt of Claim / Protested Amount (P) | Docket Fee |
| Up to 50,000 | 500.00 |
| Over 50,000 to 100,000 | 600.00 |
| Over 100,000 to 200,000 | 700.00 |
| Over 200,000 to 300,000 | 800.00 |
| Over 300,000 to 400,000 | 900.00 |
| Over 400,000 to 500,000 | 1,000.00 |
| Over 500,000 to 750,000 | 1,500.00 |
| Over 750,000 to 1,000,000 | 2,000.00 |
| Over 1,000,000 | 3,000.00 |
INSPECTION FEES
| CONTAINER SECURITY FEE | CAO No. 4-2007; E.O. 592 | 40-footer Container Van | Peso equivalent of US$10.00 |
| 20-footer Container Van | Peso equivalent of US$5.00 |
computed at the prevailing rate of exchange for the week
| ACCREDITATION FEE | CAO No. 2-2001 |
| Accreditation and Renewal Fees by the Accredited Information Validation Service Provider | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| A one time Accreditation Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 300,000.00 |
| A yearly Renewal Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 100,000.00 |
| SGS Pre-shipment Inspection Exemption Scheme | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 |
| Renewal of accreditation (bi-annual) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Accreditation of Philippine Economic Zone Authority (PEZA) Locators | CMO No. 14-2015 | 1,000.00 |
| Surveying Company for Bulk and Break Bulk One time Accreditation fee | CMO No. 35-2008 | 200,000.00 |
| with Cash Bond in an amount of P1,000,000.00 |
PROCESSING FEES
| Application Fee | ||
| Advance Ruling Fee | CAO No. 3-2016; CMO No. 30-2016 | 1,500.00 |
| Application for Accreditation of Surveying companies (Bulk and Break Bulk) | CMO No. 35-2008 | 50,000.00 |
| Filing Fee | ||
| Revalidation of TCCs | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 200.00 – 1,000.00 |
| for application for exemption from SGS PSI Scheme by Garment (Manufacturer-Exporter) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Application of Tentative Release of CRF-questioned shipments | CM0 No. 51-92; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| Processing Fee for Claim for Refund | CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | Amt of Claim / Protested Amount (P) | Processing Fee / Docket Fee |
| Up to 50,000 | 500.00 | ||
| Over 50,000 to 100,000 | 600.00 | ||
| Over 100,000 to 200,000 | 700.00 | ||
| Over 200,000 to 300,000 | 800.00 | ||
| Over 300,000 to 400,000 | 900.00 | ||
| Over 400,000 to 500,000 | 1,000.00 | ||
| Over 500,000 to 750,000 | 1,500.00 | ||
| Over 750,000 to 1,000,000 | 2,000.00 | ||
| Over 1,000,000 | 3,000.00 |
| Processing Fee for Registration of Importers and Customs Brokers | CAO No. 9-92; CAO No. 1-2000; CAO No. 02-2001; CMO No. 11-2014; CMO No. 05-2018; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Administrative Fee for Issuance of Certificates | CAO No. 2-2001 | |
| Certificate of Payment | CAO No. 2-2001 | 100.00 |
| Tax Credit Certificate | CAO No. 2-2001 | 100.00 |
| Certificate of Clearance from outstanding account, TC, TD, and related matters | CAO No. 2-2001 | 100.00 |
| Other certificates not herein specified, but are issued in the course of routine administration and do not serve any special pecuniary interest of the party concerned therein. | CAO No. 2-2001 | 100.00 |
| Processing Fee Collected from each individual consignee of a consolidated shipment pursuant to DOF Department Order # 57-2011 | CMO No. 11-94; CMO No. 79-90; CMO No. 27-2015; CMO No. 03-2016; CAO No. 05-2016; CAO No. 04-2017; CAO No. 01-2018, CMO No. 18-2018 | 250.00 Inclusive of P10.00 LRF |
| Processing Fee for Returning Residents and Overseas Filipino Workers (OFWs) (INFORMAL SERVICE FEE) | CAO No. 6-2016; CMO No. 15-2017 | 310 Inclusive of P10.00 LRF |
| Processing Fee For Amendment of BL & AWB | CMO No. 31-2015 | 500.00 |
| Import Processing Fee | CAO No. 2-2001 | Dutiable Value of Shipment | Amount per Entry |
| Up to P250,000 | 250.00 | ||
| Over P250,000 to P500,000 | 500.00 | ||
| Over P500,000 to P750,000 | 750.00 | ||
| Over P750,000 | 1,000.00 |
| CMO No. 11-2001 | For warehousing entries | 250.00 |
FEB. 10. 2015 MEMORANDUM NO IPF SHALL BE COLLECTED FROM THE ENTRIES PROCESSED THROUGH THE INFORMAL ENTRY DIVISION
| TCC Replacement Fee | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 – 6,000.00 |
| TRANSSHIPMENT FEE / CARGO TRANSFER FEE | CMO No. 13-2013 | FOR FREE PORT AREAS , PEZA, AND OTHER SEZ AREAS TRANSACTION |
| CTF/RATE 710.00 | ||
| CDS 250.00 | ||
| IRS 30.00 | ||
| D&F 40.00 | ||
| TOTAL 1,030.00 | ||
| FOR MACTAN EXPORT PROCESSING ZONE TRANSACTION | ||
| CTF/RATE 432.00 | ||
| CDS 250.00 | ||
| IRS 30.00 | ||
| D&F 40.00 | ||
| TOTAL 752.00 |
| PREPAYMENT Transshipment Fee / Cargo Transfer Fee | CMO No. 27-2014 |
| DEPARTMENT OF ENERGY (DOE) Fee | CMO No. 18-2006, CMO No. 22-2006, CMO No. 26-2006, CMO No. 29-2006, CMO No. 32-2006, CMO No. 34-2006 |
Other Service Income – Other
| SUPER GREEN LANE SERVICE FEE | CAO No. 6-2003 | FOB Value | Amount (P) |
| Below US$5,000.00 | 500.00 | ||
| US$5,001.00 to US$100,000.00 | 1,000.00 | ||
| US$100,000.01 to US$200,000.00 | 1,500.00 | ||
| US$200,000.01 to US$500,000.00 | 2,000.00 | ||
| Above US$500,000.00 | 2,500.00 |
| RENT/LEASE INCOME | ||
| CIRCULARIZATION | CAO No. 2-2001 | 1,000.00 |
| DIVIDEND INCOME | ||
| INTEREST INCOME |
| OTHER FINES AND PENALTIES | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP Except for Sec. 2501 – 2506 |
| Automatic Refund of Unutilized Advance Deposit by AAB | CAO No. 5-92 | P100.00 |
| per day from the date the deduction was made until the amount is re-deposited |
| Fines imposed in the settlement of seizure cases pending hearing | CAO No. 4-94 |
| Penalties Imposed upon Authorized Agent Banks | CAO No. 2-92 | |
| Late submission of Customs collection reports or submission of inaccurate, incomplete reports | per banking day of default | P100 |
| late remittance and / or under remittance / unremitted collections to the Bureau of the Treasury | 25% surcharge to be annualized plus | |
| 1/10 of 1% interest per banking day on the amount of delay or unremitted collections |
| Penalty for Failure of an Authorized Government (AGDB) to value the deposit on deposit date | DOF No. 52-96 | 1% of the amount of deposit for everyday of delay in value dating the deposit on deposit day |
| WAREHOUSING / SUPERVISION FEE | CMO No. 71-91 |
Other Business Income – Other
| SALE OF GARNISHED / CONFISCATED / ABANDONED / SEIZED GOODS AND PROPERTIES | |
| 70% GENERAL FUND | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| 20% INFORMER'S REWARD (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| 10% RETENTION FEE (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| LEGAL RESEARCH FEE | May 15, 2013 Memo | 1% of the filing fee imposed, but in no case lower than or a minimum of P10.00 |
Note: For Customs Fess and Charges not included in the list, please inform REVENUE ACCOUNTING DIVISION (#527-1570) for inclusion.
EMILIO L. JACINTO
Chief Accountant
Revenue Accounting Division
Underneath its candy-coated Aqua interface, Mac OS X is based on Unix, an operating system that dates back to 1969. Unix and its archetypal user interface, the command line, look alien to many Mac users. Instead of using graphic methods such as clicking and dragging, you interact with the command line via terse, cryptic text. The commands and responses may be bewildering at first, but even the most visually oriented user should consider learning this lingo–some tasks can be accomplished much more quickly in the command line, and some are possible only in the command line.
In OS X, you reach the command line through an application called Terminal. This article, a collection of tips, will introduce you to Terminal and some essential Unix commands. Future articles will build on this knowledge, but if you find you're immediately thirsting for more, go to our Mac OS X resource page.
Just keep in mind that the command line is serious business. Even experienced users occasionally wipe out entire directories (and their contents) by accident. It's easy to overwrite existing files. And there is no undo command here. Always double-check what you're about to do so you avoid mishaps.
Contributing Editor STEPHAN SOMOGYI thinks the addition of the command line to the Mac OS tool chest is a feature, not a bug. As with any power tool, though, appropriate protective gear should be worn at all times.
1: Find Your Way Before you can manipulate files and folders, you need to know how to get to them. Instead of double-clicking on folders to look inside, you have to tell the command line which folders to go to and which files to enumerate.
When you launch Terminal, you're greeted with a line of text that ends in a % (percent) character (A). This line of text, the prompt , indicates that the software that interprets your commands (the shell ) is ready.
Every time you launch Terminal, you start from your OS X Home directory. To see which files are in the Home directory, enter ls –short for 'list directory contents'–after the prompt, and press return.
In the traditional Mac OS, when you want to copy or duplicate a file, you first open its folder in the Finder. To do the same using Terminal, enter cd –short for 'change directory'–in the command line. If you have a subfolder named 'clam' in your home folder, entering cd clam will change the current working directory to that subfolder. To then list its contents, type ls.
If you want to move back up through the folder hierarchy, you can use cd . –two periods mean 'the directory above' when used as a directory name. A single period means 'the current directory.'
Ld39 Reams Mac Os Download
2: Manipulate Your Files Now that you can examine your files via the command line, you'll want to do things with them.
You use one command both to move files to other folders and to rename them: mv, short for 'move.' If you have a file named 'pismo' that you want to change to 'brighton,' type mv pismo brighton and press the return key. But first make sure you don't already have a file by that name in the same location–if you do, it will be overwritten.
When you want to copy a file (rather than move or rename it), use the cp command, which, like the mv command, wants to know what you're copying and where you're copying it to.
![[LD39]](https://images.macrumors.com/social/?t=2219090&v=6 "[LD39]")
| Amt of Claim / Protested Amount (P) | Docket Fee |
| Up to 50,000 | 500.00 |
| Over 50,000 to 100,000 | 600.00 |
| Over 100,000 to 200,000 | 700.00 |
| Over 200,000 to 300,000 | 800.00 |
| Over 300,000 to 400,000 | 900.00 |
| Over 400,000 to 500,000 | 1,000.00 |
| Over 500,000 to 750,000 | 1,500.00 |
| Over 750,000 to 1,000,000 | 2,000.00 |
| Over 1,000,000 | 3,000.00 |
INSPECTION FEES
| CONTAINER SECURITY FEE | CAO No. 4-2007; E.O. 592 | 40-footer Container Van | Peso equivalent of US$10.00 |
| 20-footer Container Van | Peso equivalent of US$5.00 |
computed at the prevailing rate of exchange for the week
| ACCREDITATION FEE | CAO No. 2-2001 |
| Accreditation and Renewal Fees by the Accredited Information Validation Service Provider | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| A one time Accreditation Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 300,000.00 |
| A yearly Renewal Fee | CMO No. 1-2009; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 100,000.00 |
| SGS Pre-shipment Inspection Exemption Scheme | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 |
| Renewal of accreditation (bi-annual) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Accreditation of Philippine Economic Zone Authority (PEZA) Locators | CMO No. 14-2015 | 1,000.00 |
| Surveying Company for Bulk and Break Bulk One time Accreditation fee | CMO No. 35-2008 | 200,000.00 |
| with Cash Bond in an amount of P1,000,000.00 |
PROCESSING FEES
| Application Fee | ||
| Advance Ruling Fee | CAO No. 3-2016; CMO No. 30-2016 | 1,500.00 |
| Application for Accreditation of Surveying companies (Bulk and Break Bulk) | CMO No. 35-2008 | 50,000.00 |
| Filing Fee | ||
| Revalidation of TCCs | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 200.00 – 1,000.00 |
| for application for exemption from SGS PSI Scheme by Garment (Manufacturer-Exporter) | CAO No. 8-94; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Application of Tentative Release of CRF-questioned shipments | CM0 No. 51-92; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 |
| Processing Fee for Claim for Refund | CAO No. 5-1992; CAO No. 2-2001; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | Amt of Claim / Protested Amount (P) | Processing Fee / Docket Fee |
| Up to 50,000 | 500.00 | ||
| Over 50,000 to 100,000 | 600.00 | ||
| Over 100,000 to 200,000 | 700.00 | ||
| Over 200,000 to 300,000 | 800.00 | ||
| Over 300,000 to 400,000 | 900.00 | ||
| Over 400,000 to 500,000 | 1,000.00 | ||
| Over 500,000 to 750,000 | 1,500.00 | ||
| Over 750,000 to 1,000,000 | 2,000.00 | ||
| Over 1,000,000 | 3,000.00 |
| Processing Fee for Registration of Importers and Customs Brokers | CAO No. 9-92; CAO No. 1-2000; CAO No. 02-2001; CMO No. 11-2014; CMO No. 05-2018; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 1,000.00 |
| Administrative Fee for Issuance of Certificates | CAO No. 2-2001 | |
| Certificate of Payment | CAO No. 2-2001 | 100.00 |
| Tax Credit Certificate | CAO No. 2-2001 | 100.00 |
| Certificate of Clearance from outstanding account, TC, TD, and related matters | CAO No. 2-2001 | 100.00 |
| Other certificates not herein specified, but are issued in the course of routine administration and do not serve any special pecuniary interest of the party concerned therein. | CAO No. 2-2001 | 100.00 |
| Processing Fee Collected from each individual consignee of a consolidated shipment pursuant to DOF Department Order # 57-2011 | CMO No. 11-94; CMO No. 79-90; CMO No. 27-2015; CMO No. 03-2016; CAO No. 05-2016; CAO No. 04-2017; CAO No. 01-2018, CMO No. 18-2018 | 250.00 Inclusive of P10.00 LRF |
| Processing Fee for Returning Residents and Overseas Filipino Workers (OFWs) (INFORMAL SERVICE FEE) | CAO No. 6-2016; CMO No. 15-2017 | 310 Inclusive of P10.00 LRF |
| Processing Fee For Amendment of BL & AWB | CMO No. 31-2015 | 500.00 |
| Import Processing Fee | CAO No. 2-2001 | Dutiable Value of Shipment | Amount per Entry |
| Up to P250,000 | 250.00 | ||
| Over P250,000 to P500,000 | 500.00 | ||
| Over P500,000 to P750,000 | 750.00 | ||
| Over P750,000 | 1,000.00 |
| CMO No. 11-2001 | For warehousing entries | 250.00 |
FEB. 10. 2015 MEMORANDUM NO IPF SHALL BE COLLECTED FROM THE ENTRIES PROCESSED THROUGH THE INFORMAL ENTRY DIVISION
| TCC Replacement Fee | CAO No. 5-2006; with additional collection of LRF per Unnumbered Memo on LRF dated May 15, 2013 | 2,000.00 – 6,000.00 |
| TRANSSHIPMENT FEE / CARGO TRANSFER FEE | CMO No. 13-2013 | FOR FREE PORT AREAS , PEZA, AND OTHER SEZ AREAS TRANSACTION |
| CTF/RATE 710.00 | ||
| CDS 250.00 | ||
| IRS 30.00 | ||
| D&F 40.00 | ||
| TOTAL 1,030.00 | ||
| FOR MACTAN EXPORT PROCESSING ZONE TRANSACTION | ||
| CTF/RATE 432.00 | ||
| CDS 250.00 | ||
| IRS 30.00 | ||
| D&F 40.00 | ||
| TOTAL 752.00 |
| PREPAYMENT Transshipment Fee / Cargo Transfer Fee | CMO No. 27-2014 |
| DEPARTMENT OF ENERGY (DOE) Fee | CMO No. 18-2006, CMO No. 22-2006, CMO No. 26-2006, CMO No. 29-2006, CMO No. 32-2006, CMO No. 34-2006 |
Other Service Income – Other
| SUPER GREEN LANE SERVICE FEE | CAO No. 6-2003 | FOB Value | Amount (P) |
| Below US$5,000.00 | 500.00 | ||
| US$5,001.00 to US$100,000.00 | 1,000.00 | ||
| US$100,000.01 to US$200,000.00 | 1,500.00 | ||
| US$200,000.01 to US$500,000.00 | 2,000.00 | ||
| Above US$500,000.00 | 2,500.00 |
| RENT/LEASE INCOME | ||
| CIRCULARIZATION | CAO No. 2-2001 | 1,000.00 |
| DIVIDEND INCOME | ||
| INTEREST INCOME |
| OTHER FINES AND PENALTIES | Part 4 – Surcharge, Fines and Forfeitures, Vol. II, TCCP Except for Sec. 2501 – 2506 |
| Automatic Refund of Unutilized Advance Deposit by AAB | CAO No. 5-92 | P100.00 |
| per day from the date the deduction was made until the amount is re-deposited |
| Fines imposed in the settlement of seizure cases pending hearing | CAO No. 4-94 |
| Penalties Imposed upon Authorized Agent Banks | CAO No. 2-92 | |
| Late submission of Customs collection reports or submission of inaccurate, incomplete reports | per banking day of default | P100 |
| late remittance and / or under remittance / unremitted collections to the Bureau of the Treasury | 25% surcharge to be annualized plus | |
| 1/10 of 1% interest per banking day on the amount of delay or unremitted collections |
| Penalty for Failure of an Authorized Government (AGDB) to value the deposit on deposit date | DOF No. 52-96 | 1% of the amount of deposit for everyday of delay in value dating the deposit on deposit day |
| WAREHOUSING / SUPERVISION FEE | CMO No. 71-91 |
Other Business Income – Other
| SALE OF GARNISHED / CONFISCATED / ABANDONED / SEIZED GOODS AND PROPERTIES | |
| 70% GENERAL FUND | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| 20% INFORMER'S REWARD (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| 10% RETENTION FEE (TRUST) | MEMO dated Feb 2, 2009, signed by Atty. Gregorio B. Chavez, then Deputy Commissioner, IAG and Chairman, Committee on Informer's Reward |
| LEGAL RESEARCH FEE | May 15, 2013 Memo | 1% of the filing fee imposed, but in no case lower than or a minimum of P10.00 |
Note: For Customs Fess and Charges not included in the list, please inform REVENUE ACCOUNTING DIVISION (#527-1570) for inclusion.
EMILIO L. JACINTO
Chief Accountant
Revenue Accounting Division
Underneath its candy-coated Aqua interface, Mac OS X is based on Unix, an operating system that dates back to 1969. Unix and its archetypal user interface, the command line, look alien to many Mac users. Instead of using graphic methods such as clicking and dragging, you interact with the command line via terse, cryptic text. The commands and responses may be bewildering at first, but even the most visually oriented user should consider learning this lingo–some tasks can be accomplished much more quickly in the command line, and some are possible only in the command line.
In OS X, you reach the command line through an application called Terminal. This article, a collection of tips, will introduce you to Terminal and some essential Unix commands. Future articles will build on this knowledge, but if you find you're immediately thirsting for more, go to our Mac OS X resource page.
Just keep in mind that the command line is serious business. Even experienced users occasionally wipe out entire directories (and their contents) by accident. It's easy to overwrite existing files. And there is no undo command here. Always double-check what you're about to do so you avoid mishaps.
Contributing Editor STEPHAN SOMOGYI thinks the addition of the command line to the Mac OS tool chest is a feature, not a bug. As with any power tool, though, appropriate protective gear should be worn at all times.
1: Find Your Way Before you can manipulate files and folders, you need to know how to get to them. Instead of double-clicking on folders to look inside, you have to tell the command line which folders to go to and which files to enumerate.
When you launch Terminal, you're greeted with a line of text that ends in a % (percent) character (A). This line of text, the prompt , indicates that the software that interprets your commands (the shell ) is ready.
Every time you launch Terminal, you start from your OS X Home directory. To see which files are in the Home directory, enter ls –short for 'list directory contents'–after the prompt, and press return.
In the traditional Mac OS, when you want to copy or duplicate a file, you first open its folder in the Finder. To do the same using Terminal, enter cd –short for 'change directory'–in the command line. If you have a subfolder named 'clam' in your home folder, entering cd clam will change the current working directory to that subfolder. To then list its contents, type ls.
If you want to move back up through the folder hierarchy, you can use cd . –two periods mean 'the directory above' when used as a directory name. A single period means 'the current directory.'
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2: Manipulate Your Files Now that you can examine your files via the command line, you'll want to do things with them.
You use one command both to move files to other folders and to rename them: mv, short for 'move.' If you have a file named 'pismo' that you want to change to 'brighton,' type mv pismo brighton and press the return key. But first make sure you don't already have a file by that name in the same location–if you do, it will be overwritten.
When you want to copy a file (rather than move or rename it), use the cp command, which, like the mv command, wants to know what you're copying and where you're copying it to.
TIP: Traditional Unix is case sensitive: if a file or folder is called 'Ocean,' you must enter the capital O every time. Although the HFS+ file system used by Mac OS X isn't as strict, using consistent capitalization is a good habit to get into, especially because OS X can mount volumes (either over the network or locally) whose file systems are case sensitive (for example, UFS).
3: Control Text Flow Sometimes commands spew more lines of text at you than can fit on one screen. Fortunately, there are several ways to slow the onslaught and move through it.
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The less command lets you move forward through reams of text one page at a time and also lets you move backward. This command is often handier than using Terminal's scroll bar.
When you combine commands by using a pipe scheme , you allow Unix to use one command's output as a second command's input. A pipe is represented by the | (vertical bar) character.
Genjitsukai mac os. Say you want to list the contents of a directory that contains hundreds of files and folders. Enter only ls, and many of those files and folders will scroll past too quickly to read. The solution is to use a pipe, along with less, creating a code string that looks like this: ls | less (A).
This command tells the system to feed the result of ls to less, which then proceeds to display it one page at a time (B).
4: Wild Cards Wild-card characters are among the most powerful–and most perilous–features of the command line because they allow you to affect many files with one command. In this example, I combined some now-familiar commands with wild cards. When you explore wild cards, try not to be too all-encompassing: use them cautiously, particularly when deleting files, so you don't delete or damage files you care about.
When constructing commands, you frequently have to specify which file or files you want to affect. Instead of typing the name of each file, you can use a wild card to make the computer do the work. The * (asterisk) wild card basically translates to 'anything.' Another useful wild card, ?, translates to 'any single character.'
Suppose you have a folder called 'bigtext' in your home directory; it's filled with text files, and you want to examine the contents of those files.
From your home directory, enter cd bigtext.
To view the contents of the files, enter less *.txt (A). Using a wild card this way displays every file in the current directory that has a .txt ending.
After you enter less *.txt, press return. Though results will vary based on your files, you should see output similar to the example (B).
But say we want to see only those text files with a single-character name. Simple enough: enter less ?.txt C, which displays any file with a name that ends in .txt and has only a single character before the period.
After you press return, you should see something like the output in the example (D).
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You can also combine wild cards: less *.t?t shows you the insides of all files ending in .txt , .tot , and .trt , for example, but not those ending in .tt .
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Many Mac files have spaces in their names, so it's useful to know how to handle this situation on the command line as well. If you don't show the shell that the space is part of the file's name, it will treat the space as a file-name separator. When a space is part of a file name, put the whole thing inside single quotation marks. less ‘Pearls ??.txt' will display the contents of files named 'Pearls 00.txt,' 'Pearls 99.txt,' and any similarly named files in between.
