NAV

Monday, October 3, 2011

SHELL ALWAYS EVADE TAXES_SECOND PUBLICATION_RESEARCH (SHELL IS ABOVE THE LAW)

ROYAL DUTCH SHELL HISTORY OF TAX AVOIDANCE

By John Donovan

The oil giant Royal Dutch Shell has a long history as a participant in what the Guardian has aptly described as “the murky world of corporate tax avoidance.”

In February 2009, the Guardian newspaper published an article under the headline: “Offshore – and out of reach to the Revenue
Extracts
The Anglo-Dutch oil giant Shell, although it is still a British plc operating under UK company law, has shifted its trademarks to Switzerland and its main tax residence to the Netherlands.
Shell, meanwhile, has shifted ownership rights of its iconic scallop-shell roadside sign out of London to a third low-tax regime in Switzerland. It was part of a carefully planned merger of its UK and Dutch arms, which enabled the oil giant to keep many operations from the grip of the British tax authorities. For tax purposes, Royal Dutch Shell plc is now resident in the Netherlands. The company told us that the brand shift to the tax haven canton of Zug was not for tax avoidance, but for “entirely commercial” reasons. “There has been no impact on the Shell brand in the UK,” the company said. It added that there would now be “more effective and consistent management of the Shell trademarks”.
Another article on the same subject was published on the same day by the Guardian under the headline: “TAX GAP
Extract
Ownership of the iconic scallop sign which appears on thousands of Shell petrol station forecourts has migrated to a Swiss tax haven.
The Anglo-Dutch oil giant which made $50bn (£35bn) in pre-tax profits in 2007, shifted its main tax-residence to the more benign climate of Holland after the merger of its twin UK and Netherlands arms in 2005.
Shell simultaneously moved the ownership of its immensely valuable brands. Legal ownership of the trademarks now belongs to a subsidiary set up in the low-tax canton of Zug, which is entitled to charge royalties for their use to other Shell companies.
The rights were shifted in February 2005 to Shell Brands International AG, a holding company registered in the former Alpine village of Baar, now part of a mini-conurbation joined to Zug itself.
The canton hosts about 18,000 companies, mostly foreign entities set up to take advantage of corporate tax rates as low as 8%, with personal tax for expatriate executives at a similarly enticing level.
This means that, legally speaking, Shell is now simultaneously a British public company, tax-resident in Amsterdam, whose brands are Swiss.
Shell says: “Shell Brands International paid Shell UK Ltd for certain trademarks. This payment was subject to corporation tax on capital gains in the UK. In the future, royalties are payable for the use of the trademark by UK companies”.
In fact, no tax was paid on the sale, because Shell was able to set it against other tax losses.
The Guardian also referred to Shell’s tax avoidance in its subsequent article: “Holding the UK’s major corporations to account
Extracts

Our innovative online database helped shed light on the murky world of corporate tax avoidance

The series revealed the tax stratagems of many of Britain’s corporate household names. It documented brands shifted offshore by Diageo, Shell, and drug companies AstraZeneca and GlaxoSmithKline.
Royal Dutch Shell was also mentioned in an article published in January 2011 by “This is Money”, under the headline: “Revealed: Tax havens of the top 20 UK companies
Extract

Shell has 47 offshore subsidiaries, mainly in Bermuda, although the company said that its holding group, Royal Dutch Shell, is based in the Hague and not British tax-resident.

There is nothing new about Shell tax avoidance. The following is an extract from from pages 78 & 79 of the book “Patents for Hitler” by Guenter Reimann published in 1942.

The story of the secret Oil International would not be complete without referring to Liechtenstein, Europe’s mystery state. Liechtenstein, with its capital, Vaduz, is the most remarkable country in war-time Europe. Situated in Central Europe, almost encircled by the Third Reich, it is the only place in the old world where people feel safe, with unprotected frontiers, with only a few policemen maintaining internal order-in short, an idyllic country. How did it escape Hitler’s armies? With a population of only 12,000, it could never have tried to defend its national existence. But we must not forget that the administration of this tiny state offered hospitality to corporations which sought a neutral centre for private empires, free from the struggle of national states and from taxation. This little country in war-torn Europe had been selected by I. G., by Standard Oil, and also by Shell as one of the centres for the super-national world empires. Its only apparent function is to enable private world empires or large corporations to escape from the risks of war and also from taxation.

Solon accuses Shell of smuggling; calls for inquiry

 0  0 googleplus0  0 
MANILA, Philippines - A congresswoman today accused Pilipinas Shell of "unabated smuggling activities" and tax evasion.
Zambales Rep. Maria Milagros Magsaysay made the accusation as she urged the House of Representatives' committee on ways and means to investigate the oil company.
In the House Resolution 1643, Magsaysay said that the committee should also probe officials of the Bureau of Customs (BOC) and the Bureau of Internal Revenue (BIR) for their alleged failure to "take action and necessary steps to run after Pilipinas Shell."
"The House Committee on Ways and Means should immediately conduct an investigation in aid of legislation to ferret out the truth and determine the culpability of the culprits," said Magsaysay.
According to Magsaysay, Pilipinas Shell started declaring in 2004 its shipments of Catalyctic Cracked Gasoline (CCCG) and Light Catalyctic Cracked Gasoline (LCCG) that arrived at the Port of Batangas as blending components, which the BOC disagreed to. She said that the bureau had found out that the shipments were not blending components, but rather final products and therefore liable for payment of excise taxes and value added taxes on excise taxes.
She said that the oil company contested the BOC findings and got a reprieve from a BIR Memorandum issued by Deputy Commissioner Jose Mario Bunag stating that indeed CCCG and LCCCG are blending components.
Headlines ( Article MRec ), pagematch: 1, sectionmatch: 1
The BOC did not agree to the BIR Memorandum, and on Nov. 11, 2009, an eight-member Verification Committee of the BOC found Pilipinas Shell to have committed fraud and was therefore liable to pay taxes in the amount of P7,348,767,933.00.
Magsaysay said that in a separate issuance, acting BIR Commissioner Joel Tan Torres reversed Bunag's position and found that CCCG and LCCG are not blending components and therefore Shell is liable to pay the taxes of P7 billion.
However, the Court of Tax Appeals issued an order enjoining the commissioners of the BOC and the BIR and its agents to refrain collecting taxes from Pilipinas Shell by using as basis the company’s very minimal surety bond, and the interference from then Solicitor-General Alberto Agra and purportedly from Malacañang through "a certain Secretary Favila."
The congresswoman said that despite the very clear case against Shell for smuggling and non-payment of taxes, there is great injustice to the government by the solicitor-generla for its inaction of not pursuing a winning case against Shell at the Court of Tax Appeals.
Magsaysay also alleged that Shell continued its "smuggling activity" from the period July 2010 to April 2011 and imported shipments declared as alkylate, which were found by the BOC at the Port of Batangas as misdeclared.
After subjected to thorough tests and evaluation, a composite team of officials at the Port of Batangas found the alkylate as motor gasoline and therefore subject to the imposition of excise taxes and VAT on excise taxes in the amount of P1,578,269,755.00.
After the findings of misdeclaration and smuggling by Shell of motor gasoline declared to be alkylate, the Collector of the Port of Batangas Juan Tan, immediately sent a memorandum to incumbent BOC Commissioner Angelito Alvarez to demand payment from Shell of the taxes due plus the penalties and interests and surcharges, and to file a criminal case.
Magsaysay said that Alvarez refused to take action, and instead relieved Tan and the other Port of Batangas officials "under questionable and mysterious reasons."
Magsaysay said the government stands to lose several billions of pesos in uncollected taxes, and these indicate that certain government officials may have given undue advantage to smugglers.
"It is imperative for the House to conduct an inquiry on these issues that involved transcendental importance," she said.  

COMMITTEE NEWS

* A Publication of the Committee Affairs Department
VOLUME 16 | NO. 41 | 15-APRIL-2009
PROBE:P21B ALLEGED UNPAID EXCISE TAX BY PILIPINAS SHELL
Committee Source: WAYS AND MEANS
THE COMMITTEE on Ways and Means chaired by Antique Representative Exequiel Javier continued its investigation into the alleged non-payment of excise tax on importations of unleaded gasoline by Pilipinas Shell from May 2004 up to 2008.

In the Committee�s third meeting on the issue, the Bureau of Customs (BOC) maintained that Pilipinas Shell owed the government P21billion in unpaid excise taxes and that the company had been misdeclaring its shipments of unleaded gasoline as catalytically cracked gasoline (CCG) to avoid the taxes.


Tax-exempt


The Bureau of Internal Revenue (BIR) has ruled that imported CCG, an ingredient blended with gasoline to produce unleaded gasoline, is exempt from the excise tax.


Both BOC Commissioner Napoleon Morales and Port of Batangas Customs Collector Juan Tan were of the position that Pilipinas Shell has to pay the tax of P21 billion including penalties for the shipments of unleaded gasoline it brought into the country.


The shipments were released without being taxed on the basis of the Authority to Release Imported Goods (ATRIG) issued by the BIR, according to the two customs officials.


Misdeclaration


In a demand letter, Tan asked Pilipinas Shell to pay the excise tax claiming that the oil company has been importing unleaded gasoline as shown in their invoices, but was declaring it as CCG.


AKBAYAN Party-list Rep. Risa Hontiveros questioned the exemption of CCG from the payment of excise tax, referring to Sec. 129 of the National Internal Revenue Code (NIRC), which provides that excise taxes apply to imported goods.


Likewise, Rep. Reno Lim (3rd District, Albay) said that the issue of misdeclaration of shipments should be looked into.


Responding to these comments, Robert Kanapi of Pilipinas Shell said that CCG is a raw material and not a finished product, and only the latter is subject to excise tax.


�Gasoline products are derived from imported crude oil coming from at least a dozen sources around the world. Crude oil � is mixed with CCG at 30-40 percent ratio in compliance with the Clean Air Act. Imported crude oil is levied a three percent import duty,� Kanapi explained.


BIR ruling


Rep. Andres Salvacion Jr. (3rd District, Leyte) noted that the excise tax used to apply to CCG until a ruling was issued by then BIR Deputy Commissioner Jose Bu�ag exempting it from the excise tax. He contended that the BIR cannot issue a ruling contradicting Section 1508 of the Tariff and Customs Code.


This particular section of the Code authorizes the Customs collector to hold the delivery or release of imported articles whenever the importer has an outstanding and demandable account with the BOC.


�BIR should not favor the importers to the detriment of the government,� Rep. Salvacion stressed.


Tan disclosed that the BIR was under pressure to issue the ruling due to an impending oil shortage at that time. He also said that Pilipinas Shell used to pay one billion pesos annually for CCG imports before the tax exemption was granted.


Smuggling


On Rep. Hontiveros� query on whether the alleged misdeclaration can be considered smuggling, Tan said yes. But he refused to comment on Rep. Hontiveros� inquiry as to whether the BIR colluded with Shell.


Explaining how the BIR arrived at the tax exemption ruling, BIR Director Jethro Sabariaga said the Department of Energy (DOE) was consulted on the matter which confirmed that CCG is a raw material and not a finished product.


BOC Deputy Commissioner Alexander Arevalo apprised the Committee that Commissioner Morales has already formed a task force to study the case and to submit its findings as soon as possible.


However, Rep. Abraham Kahlil Mitra (2nd District, Palawan) observed that the BOC�s creation of a task force was rather a late reaction to the issue. He also bewailed the fact that the Committee hearing is now on its third and yet only a little has been accomplished so far due to �delaying tactics.� He suggested giving the BOC task force a deadline to do its task.


The Chair added that the DOE must be included in the task force and that the latter must be supervised by the Department of Finance (DOF).


The BOC Deputy Commissioner assured Rep. Mitra that the task force findings will be submitted within one week.


DOF�s silence


Noting the silence of the DOF on the controversy, Rep. Nicanor Briones (Party-list, AGAP) asked the department to state its position especially since both the BIR and the BOC are under it.


DOF Undersecretary Estela Sales said the department is still waiting for the position papers of the BIR and BOC even as she took cognizance of the BOC�s creation of a task force to investigate the matter.


The Chair acknowledged the jurisdiction of the BIR over the administration of the excise tax. He cited a portion of Section 246 of the NIRC, which reads that �Any revocation, modification, reversal of any of the rules or circulars ... shall not be given retroactive application if the revocation, modification or reversal will be prejudicial to the tax payers, except in the following cases: where the taxpayer deliberately misstates or omits material facts from his return or any document required of him by the BIR; where the facts subsequently gathered by the BIR are materially different from the facts on which the ruling is based; or where the taxpayer acted in bad faith.�


The Committee is set to schedule another meeting on the matter. BIR Director Sabariaga was also requested to submit the excise tax payments of Pilipinas Shell. Representatives from Petron, Chevron and DOE will also be invited to the succeeding hearings of the Committee.
Source: Committee Administrative Support Service, Committee Affairs Department


The TRUTH will set you FREE.

SHELL CIRCUMVENTED RA 7641

SYNDICATED ESTAFA


MY QUEST FOR SWINDLED 

RETIREMENT PAY BY SHELL



SWINDLING ITO, SYNDICATED ESTAFA


HOT PURSUIT
DUTY OF LAW ENFORCEMENT ENTITIES


SHELL SWINDLING OF RETIREMENT PAY 5TH YEAR

1001counts
SEE BELOW FOR THE 1001ST   TIME THE REITERATION OF DEMAND PAYMENT OF RETIREMENT PAY WHICH SHELL REFUSED TO HONOR IN THE PRESENCE AND DEEMED APPROVAL OF THE HONORABLE MAGISTRATES OF THE SUPREME COURT OF THE PHILIPPINES


Dishonest scales are an abomination to the Lord, but a just weight is His delight... Proverbs Chapter 11  v. 1
Retirement Pay Law circumvented by Shell subject to penal provision provided for by Article 288 of the Labor Code of the Philippines.





CONTENTS

.ENTERTAINMENT (4) 10 CCR § 2695.5 (1) 18DEC15 (112) 1A_MEDIA (8) 2014 CHRISTMAS MESSAGE (1) 2015 Miss Universe (1) 2016 SONA (1) 2020 EXCLUSION (1) 4TH OF JULY (1) abante clipping (1) ABOLITION OF THE COURT OF APPEALS (1) ABRAHAM LINCOLN (1) ABS-CBN (5) ABS-CBN NEWS (6) ABSOLUTE PARDON (1) ABU SAYAFF GROUP (2) ABUSE OF JURISDICTION (1) ACADEMIC FREEDOM (1) ACCRA (19) ACE VEDA (2) ACKNOWLEDGMENT OF EMAIL RECEIPT (2) aclu (3) AIRPORT HACKS (1) AIRWAVES (1) AIZA SEGUERRA (1) ALAN PETER CAYETANO (4) ALBAYALDE (8) ALBERTO ROMULO (1) ALDEN AND MAINE (1) Alfred Clayton (55) ALLEGATIONS OF MISCONDUCT (4) ALTERNET (6) ALVAREZ (1) ALVIN CUDIA (2) ALYAS BIKOY (1) AMADO VALDEZ (1) ANARCHY (1) ANDRES BONIFACIO (2) ANGEL LAZARO (1) ANGELO REYES (1) ANNEX 5 (5) ANNUAL REMINDERS (1) ANTHONY TABERNA . GERRY BAJA (2) ANTI GRAFT AND CORRUPT PRACTICES ACT (2) ANTI-TERRORISM ACT OF 2020 (1) ANTONIO (26) AQUACULTURE (1) AQUASCAPING (1) ARNOLD GONZALEZ (1) Arnold Schwarzenegger (5) ARTBOARD (15) ARTEMIO PANGANIBAN (1) atty dodo dulay (3) ATTY THEODORE TE (2) ATTY. AILEEN LOURDES LIZADA (3) ATTY. QUIROZ DISBARMENT (20) AUDIO (1) AUNTIE (1) AUSTRALIA (1) AUTOMATIC REPLY (1) AUTUMN LEAVES (1) AYALA (25) BAD FAITH (12) BALANGIGA (2) BANGSA MORO TRANSITION COMMISSION (1) BAR EXAM (2) BASKETBALL (1) Batangas City (2) BATANGAS PRIDE (3) BATS (1) BAUAN (5) BAUAN CENTRAL SCHOOL (4) BAUAN HIGH (1) BAUAN NEW MARKET SITE WITH GRAND TERMINAL (2) BAYAN KO (5) BAYAN MUNA (1) BAYAN NI JUAN (1) BAYAN USA (1) BBC HARDTALK (1) BBC NEWS (4) BBM (4) BEEP CARD (1) BERNADETTE ELLORIN (1) BERNIE SANDERS (5) BETRAYAL OF PUBLIC TRUST (2) BHS (2) BILL WATTERSON (1) Biodiesel topics (4) BIR (1) Bird (no music) (1) BLACK FRIDAY PROTEST (1) BLOCKED E-MAIL (2) BOMB TRAINS (2) BONFIRE (1) BONGBONG (1) BONSAI (8) BORED PANDA (3) BOYCOTT (2) brain-eating amoeba (1) BREAKING SILENCE (2) Brian Ross (1) BRICKS ON FACES (1) BROKEN BRIDGES (1) BROOKE'S POINT (1) BUREAU OF CORRECTIONS (1) BUSINESS MIRROR (1) CADEM (1) CADET CUDIA (4) CALIDA (2) CANCELLATION OF ADOBE ACCOUNTS (1) CAPITAL (1) CARMEL MOUNTAIN (1) CARPIO DISSENT (2) CASA CORNELIA (2) CASE DURATION (1) casetext (1) CAUSE ORIENTED GROUPS (3) causes (4) CBCP (1) CELESTINO VIVIERO (1) CERES (2) CERTIFICATE OF SEPARATION (2) CHEATING (30) CHESS (4) CHRISTIANITY (1) Christmas (7) Christmas Hilltop (2) CHRONIC MENTAL LAPSES (1) CISP (4) CITO BELTRAN (1) CITY ATTORNEY (8) CIVIL RIGHTS (1) CIVIL SERVICE COMMISSION (3) CJ SERENO COMIAL DISPLAY OF IRONY (1) CLAIM FILE (2) CLEOPATRA (1) climate change (6) CNN PARIS TERROR ATTACK (1) COAL (3) CODE OF CONDUCT AND ETHICAL STANDARDS(Republic Act No. 6713) (1) COGNITIVE LAZINESS (1) COLLECTIVE BARGAINING AGREEMENT (1) COMEDY SKITS (4) COMELEC (2) COMMISSION APPOINTMENT (3) COMMONWEALTH ACT NO.3 (1) COMMUTE CHALLENGE (1) COMPLAINT AFFIDAVIT (1) COMPLIANCE COMMITTEE (2) ComPosPaper (29) con ed (26) CONCESSION AGREEMENT (15) CONDONATION DOCTRINE (2) CONED (68) CONFLICTING CONTRARY INFORMATION (3) CONGRESSIONAL HEARING ON ILLEGAL DRUGS (3) CONJUGAL DICTATORSHIP (1) CONNECTIONS.MIC (1) CONSTANT PARTIALITY (1) CONSTITUTION (26) CONSTITUTIONAL DOCTRINE OF CONSTITUTIONAL SUPREMACY (8) CONSTITUTIONAL CONCEPT OF ACCOUNTABILITY (1) CONTINUING VIOLATION DOCTRINE (8) CONTINUOUS TRIAL (1) CONTRACT OF SLAVERY (2) CORDILLERA 'MANSASAKUSA' (1) CORDILLERA 'PANGAT' (1) Corona Trial (5) CORPORATIZATION (1) CORRUPTION IN THE PHILIPPINES (11) COURT OF APPEALS (1) COURT OF TAX APPEALS (1) COVID-19 (3) CRISPIN BELTRAN (1) crude oil train fire (1) CUSTOMS (3) CYANIDE-LACED-SHABU (2) CYBER LIBEL (2) DAGIT AT SALUBONG (1) daily digg (27) Daily Kos (3) DAKOTA ACCESS PIPELINE (24) DALAI LAMA (1) DALAWANG BUAYA (1) DAMS AND EARTQUAKES (1) DANGAN (1) DARNA (1) DAVAO NIGHT MARKET (3) DAVIDE (1) DAVIES LAW GROUP (1) DEATH PENALTY (2) DEED OF SLAVERY (2) DEED OF SLAVERY (1) DELFIN LEE (1) DELIMA (14) DELIMA VS. GUERRERO ORAL ARGUMENTS (1) DEMAND PAYMENT (2) DEMENTIA (1) DENA EAKLES (1) DENMARK (1) DENNIS CAPILI (1) DENNIS DATU (1) DENR (12) DEPARTMENT OF HEALTH (1) DEPARTMENT OF INSURANCE (1) DEPARTMENT OF SCIENCE AND TECHNOLOGY (18) DERICK INN (1) DERYK INN (28) DESMOGBLOG.COM (2) DIRECTIVES (1) DISBARMENT (11) DISBARMENT PRIMER (1) discrimination (1) DISHONESTY (1) DJ RICHARD ENRIQUEZ (3) DJRICHARD (1) DOBLADA CASE (1) DOCTRINE OF CONSTITUTIONAL SUPREMACY (37) DOCTRINE OF FINALITY OF JUDGMENT (2) DOCTRINE OF SOVEREIGN IMMUNITY (2) DOG(MASCOT) (1) DOLE (1) dolphines (1) DON MOORE (1) DONALD TRUMP (15) DOS POR DOS (3) DOUBTFUL (2) Dr David Alameel (1) DR. JUAN ESCANDOR (1) Dr. Love...Tribute to Andy Williams (4) DRA.LULU (1) DRILON (2) DRONE SURFING (1) DRUG MATRIX (1) DUAL DYNAMICS OF CORRUPTION (1) DUBAI (1) DUCKS (1) DUE PROCESS (1) DUTERTE (89) DUTERTE COVID 19 (3) duterte impeachment (1) DUTERTE NEWS (4) DUTERTE SONA 2018 (1) DUTERTE SUPREME COURT APPOINTEES (1) DUTY TO INVESTIGATE (1) DYING LAWFUL DISCRETION (2) DZMM (13) DZMM SOUND BITES (2) EARTHQUAKE (3) EAT BULAGA (2) ECONOMIC SABOTAGE (2) EDD (1) EDDIE ATCHLEY (5) EDDIE GARCIA (4) EDGAR JOPSON (1) EDSA 1 (1) EDSA 4 (1) EFREN (25) EL SHADDAI (4) ELECTION (1) ELECTORAL COLLEGE (1) electric car (3) END OF THE AMERICAN DREAM (1) ENDO (2) ENERGY IN CAN (1) ENRILE (6) ENTREPRENEUR (1) ENTRY OF JUDGMENT (1) ENVIRONMENT (7) ERAP (1) ERWIN TULFO (1) ESPINOSA KILLING (1) ESPOSO (1) ESTAFA OR SWINDLING (1) ESTATE TAX (3) ESTELITO MENDOZA (2) EUGENE V. DEBS (1) EXCAVATION DEPTH (1) EXCAVATION FOR A FEE (1) EXHAUSTION OF THE SSS ADMINISTRATIVE REMEDIES (2) EXPLOSION (6) EXPOSE THE TPP (1) F-35 (1) FAILON (1) FAIR CLAIMS SETTLEMENT PRACTICES REGULATION (1) FAKE AMBUSH (1) FAMILY AND FRIENDS (1) FASAP VS. PAL (2) fascinating (1) FATIMA (1) FERNANDO POE JR. (1) FILIPIKNOW (4) FILIPINO SUBJECT (1) FILMS FOR ACTION (2) FIREWORKS (1) FIRST DRAFT (1) FIX THE COURT (3) flaring (4) flash (1) FOIA APPEAL (11) foia executive order by duterte (1) For Hon CJ Sereno (57) FORTUNE TOBACCO CORPORATION (1) fossil fuel (13) Fr. JERRY ORBOS (1) FR. JOAQUIN BERNAS (1) FR..ZACARIAS AGATEP (1) fracking (2) FRANCIS TOLENTINO (1) FREDDIE AGUILAR (1) Frederick Douglass (1) FREEDOM OF EXPRESSION REFERENCES (1) FREEDOM OF SPEECH (1) Friends from Tabangao (7) Frito_Lay (1) G-SPOT (1) GANDHI (1) GarageBand (1) GATES OPEN OR CLOSE (1) GB (3) GCTA (6) GEN. BATO (1) GENERAL BATO (1) GEORGE ORWELL (1) GEORGE SOROS (1) GERALD BANTAG (2) German artist (1) GERRY BAJA (1) GETTYSBURG ADDRESS REFERENCE (1) GEUS (1) GEUS REITERATION OF DEMAND PAYMENT (29) GIANT HULKBUSTER (1) GIANT SKELETONS (1) gifs (1) GILSON ACEVEDA (4) GINA LOPEZ (22) GIVE THANKS (1) GIZMODO (1) GLORIA (7) GMA News Online (1) gmo (3) GMO FREE USA (2) golan (1) Golden Gate views (7) GOP (3) GORDON (5) GOTCHA (1) GOUT (1) GRACE (1) GRACE POE (4) GRAND CONSPIRACY (2) GREAT ESCAPE (1) GREED (1) GREENPEACE (30) GREENPEACE VIDEOS (3) GRETCHEN HO (1) GRIT (1) GUENIOT EMAIL ADDRESS (1) GUIDE Back up (1) GUN VIOLENCE (1) HABITUAL CHEATING (5) HALAMANG GAMOT (6) HAPKIDO (1) Harriet Heywood (2) Harry Roque (25) Hatol (1) HEARSAY (3) HEFTY (1) HERITAGE LAW (1) HEROISM (3) HEYWOOD (1) HIAS (1) HILING NA PANG-UNAWA AT PANALANGIN (1) HITLER (1) HOME SOLAR (1) HONDA_COOPER (2) HOOVERBOARD (1) HORSE KICK (2) HOT PURSUIT (2) HOTLINE 8888 (6) HOTLINE 8888 _NOTICE ON BLOGS (1) HOUSE SOLAR PANELS (1) HUFF_POST BUSINESSS (1) HUFF_POST POLITICS (5) HUKUM BITAY (2) HUKUman (1) HUMAN RIGHTS (3) HUMAN RIGHTS CAMPAIGN (2) HUMAN RIGHTS ON LINE PHILIPPINES (3) HUMAN RIGHTS WATCH (7) humor (5) i am sorry (1) IA_MEDIA (19) IBP (2) IJREVIEW (2) ILLEGAL DRUGS (38) ILLUSTRATION BOARD (1) ILRF (3) IMAGES (3) IMAGES COLLECTION FROM FACEBOOK (16) IMELDA (1) Immigration reform (1) IMMUNITY FROM SUIT (1) impeachment (4) IMPEACHMENTDUE TO DELAY OF DISPOSITION OF CASES (1) IMPULSION (1) IN THESE TIMES (3) INAPPROPRIATE RESPONSE (117) INAUGURAL DUTERTE (2) Inay...Home (3) INC (2) INCRIMINATING SENTENCES (1) INDEPENDENCE DAY (1) InDesign (5) INDISCRETION OF A DYING MAN (3) INDOLENCE (1) INFOWARS (1) INJUSTICE (1) INORDINATE DELAY (1) INQUIRER (13) INQUIRY (66) INSPIRING (59) INSURANCE COMMISSIONER (1) INTELLIGENCE.COM (1) INTERAKSYON (1) International Labor Rights Forum (1) INTERNET FREEDOM (1) IOWA CITIZENS FOR COMMUNITY IMPROVEMENT (1) IOWA CITY (1) ISLAM (1) ITALY (1) IUF (10) JACK LAM (3) JAIME (38) JAMES BWEIN (1) JANELLA SALVADOR (1) JANET LIM NAPOLES (1) JARIUS BONDOC (5) Jawaid Ali (2) JBC INTERVIEW. (6) JBC SHORTLIST (1) Jecjec's First birthday (9) Jecjec's first part (9) Jecjec's second part (9) Jecjec's third part (9) Jeffrey Pfeffer (1) JEFFREY WONG (1) Jehaziel Alburo (1) JENNIFER CHASE (4) JERICHO MARCH (1) JESUS (1) JILL STEIN (2) JIM THE EVANGELICAL PASTOR (2) JIMENO (1) JOEL CANO (8) JOEL CASTRO (12) JOEVER (1) John Donovan (1592) JOHN F. KENNEDY (1) JOHN LUNA (2) John MacMurray (1) JOHNY MAGBOO (1) JON STEWART (1) JOSE ABAD SANTOS (1) Jose Mujica (1) Jose Victoria (5) JOSEPH ESTRADA (1) JSTREET (1) JUDGE DISCIPLINE (1) JUDGE DISMISSAL (2) JUDGE FLORO (6) JUDGE MURO (3) JUDICIAL AND BAR COUNCIL (1) JULIET ALMONTERO ZAIDE (1) Jun Banaag (5) JUN ESPINA (1) JUNE 12 (1) JUSTICE ARTURO BRION (1) JUSTICE B. L. REYES (1) JUSTICE BERSAMIN (32) JUSTICE BRION (2) JUSTICE CARPIO (4) JUSTICE DEL CASTILLO (1) JUSTICE FELLOWSHIP (2) JUSTICE IMAGES (1) JUSTICE LEONEN (8) JUSTICE MARTIRES (20) JUSTICE MARVIN LEONEN (1) JUSTICE PEREZ (1) JUSTICE RUTH BADER GINSBURG (1) JUSTICE VELASCO (1) JUSTICES AS CLOWNS (1) JUSTICES VOTING PREFERENCE ON CORRUPTION (1) JUSTIN TRUDEAU (2) JUVIE PELOS UWAHIG (1) KA LOUIE TABING (2) KA PEPE (1) KAFAGUAY (1) KALIWA DAM PROJECT (2) KAMALA HARRIS (2) KAMPANA O MARTIAL LAW (1) KAREN DAVILA (2) KASPAROV (1) KEROSENE IN THE PHILIPPINES (1) KEYSTONE (1) KEYSTONE progress (1) KEYSTONE XL PIPELINE (5) KICK BIG POLLUTERS OUT (1) KIDNAP FOR RANSOM (1) KOBE BRYANT (1) KOCH BROTHERS (7) KOREAN LANGUAGE (1) KUYA MIKE (1) KUYA'S PRACTICE PROJECT (1) LA LONTOC DECISION (6) LA PROGRESSIVE (261) LABOR (2) LABOR DAY (1) LABOR UNIONS (19) LabourStart (2) LAGMAN VS. MEDIALDEA (1) LAGUNA DE BAY (1) LAPITAN (16) LAPU-LAPU (1) LARRY WINES (1) LATINOS PRO BERNIE SANDERS (1) LAUGHTER (1) LAW (4) LAW PREVAILS OVER IR/AGREEMENT (2) lawsuit vs. shell (2) Layusa (1) LEAGUE OF CITIES IN THE PHILIPPINES (2) LEAGUE OF CITIES OF THE PHILIPPINES (LCP) VS. COMELEC (1) LED ZEPPELIN (1) LENNY ROBREDO (7) LEON LEYNES (1) LEONARDO RAMOS (3) LETTER COMPLAINT (1) LETTY JIMENEZ-MAGSANOC (1) Leyte1897 (1) LIA SAFANOVA (1) LILIOSA HILAO (1) LIP SERVICE (1) LIST OF INFORMATION (4) lito (1) LITTLE THINGS.COM (2) LIU (9) LIVE VIDEO FOOTAGES (1) LIWAYWAY VINSONS-CHATO (1) LIZA MAZA (1) LIZA SOBERANO (1) LOBO MINING (2) Loise Slaughter (1) LOST CM ENVELOPS (3) LOURDES (2) MABILIN (1) MABINI (1) MAGALONG (2) MAGIC KINGDOM (2) MAGIIC (1) MAGUINDANAO MASSACRE (2) MAHAL NA ARAW (1) MAHAWI MAN ANG ULAP (2) MAINE MENDOZA (1) MAMMOGRAMS (1) MANAGEMENT PREROGATIVE (2) MANDAMUS (2) mandela (1) MANEJA (1) MANILA BAY (1) MANILA BAY CLEAN UP (4) MANILA BAY DREDGING (4) MANILA BAY RECLAMATION (14) Manila street view (1) MANILA TIMES (4) MANILA WATER (24) Manny Pacman Pacquiao Para sa yo ang laban nato (1) MARCOLETA LOPEZ (2) MARCOS (84) MARCOS BURIAL ORAL ARGUMENTS (6) Maren's baby shower video (10) Maren's bs p.1 (8) Maren's bs p.2 (7) MARIAN RIVERA-DANTES (1) MARIJUANA (1) MARIO SIBUCAO (4) Mark 12:28-34 (1) MARTIAL LAW (5) MARTIAL LAW ORAL ARGUMENTS (1) MARTIAL LAW IN MINDANAO (1) MARTIAL LAW IN MINDANAO ORAL ARGUMENTS (3) MARY JANE VELOSO (1) MARYJANE VELOSO (1) Maya Angelou (1) MAYNILAD (24) MAYOR SANCHEZ (2) MELANIE JONES (1) MERCENARY (1) MICHAEL BRUNE (1) MIDAS MARQUEZ (2) MIKE ENRIQUEZ (1) MILAN. ITALY (1) Mimi Moore (12) MINDANAO MARTIAL LAW (2) MINING (9) MIRA MESA NEIGHBORHOOD (2) Miranda Cosgrove (1) MISPLACED PRORITIES (1) Miss Philippines Pia Alonzo Wurtzbach (2) MISS UNIVERSE2017 (1) MMDA CHAIRMAN RESIGN (2) MMK (1) MNN WEEKLY (45) MONEY (1) MONEY LAUNDERING (2) MONEYTALK (1) MONSANTO (1) Mosses (49) MOST COMMONLY MISUSED ENGLISH WORDS (1) MOTHER JONES (31) MOTHER NATURE NETWORK (2) MOTHER TERESA (1) Motion for Recon with links (1) motion for reconsideration (5) Mount Vesuvius (1) MoveOn (7) MOVEON.ORG (15) MOYERS & COMPANY (1) MR(NEW) (1) MRFF (1) MRT (1) MTRCB (1) MULTIPLE TRANSGRESSION (1) MUSIC ALBUM ON DISASTER PREPAREDNESS (1) MUTUAL BUSINESS PARTNERSHIP (4) MWSS (1) MY BIRTHDAY CAKE (1) NADINE LUSTRE (1) NALUNDASAN (1) NASA'S JUNO SPACECRAFT (1) NATION (112) NATION OF CHANGE (32) NATIONAL HEROES DAY (1) NATIONAL PARKS (3) NATIONof CHANGE (3) NAZRENO (1) NBC NEWS (1) NBI (1) NCLR (1) NEIL YOUNG (1) NERI COLMINARES (1) NESTOR (1) NET NEUTRALITY (7) NEW FUEL SYSTEM (1) NEW YORK TIMES (6) NEW YORKER (1) NEW ZEALAND (1) NEWS (192) NEWS MIC (1) NEWS+STORIES (1) NEWSLETTERS (1) NEWSWEEK (1) NICOLAS FERNANDO (5) NIGER DELTA (2) NINJA COPS (3) NLRC DECISION (1) NLRC RESOLUTION (1) NO EMAIL SENT (1) NOAH'S ARK (1) NOEL TIJAM (1) NOLI S. ATIENZA (2) NONOY ZUNIGA (1) NORTH KOREA (1) NOT VERIFIED DISBARMENT COMPLAINT (1) NOT1MORE (1) NOTICE ON CHANGE OF EMAIL ADDRESS (1) NRDC (4) NUCLEAR AGE PEACE FOUNDATION (1) NUGGETS (1) NURSES FOR CHANGE (1) NUTRITION ACTION (1) NWF (1) obama (3) Obama Victory Speech (1) OBJECTION ON MATTER SENDING NOTICE (27) OBSTRUCTION OF JUSTICE (1) OCCUPY DEMOCRATS.COM (3) OCCUPY.COM (1) OCEAN CONSERVANCY (5) OCEAN RIVER INSTITUTE (4) OCEANA (1) OFFSHORE WIND FARMS (1) OIL CHANGE INTERNATIONAL (5) OIL DEREGULATION (1) OILANDGASPEOPLE (1) oiled hand (1) OLD DOG TRICK (1) OLIGARCHY (2) Oliveros (1) OMBUDSMAN (2) OMBUDSMAN MORALES (1) on Kabayan (1) ONE MILLION PAGEVIEWS (1) ONE YEAR SUIT (1) OneForPacman (1) ONSEHAN (1) OPEN MEDIA (1) ORAL ARGUMENTS (2) ORDER-OMBUSMAN (1) ORGANIC BYTES (6) other98 (4) OUR CITY (1) OVER IM VIEWS (10) OVERTURN THE SUPREME COURT (1) pachelbel's Canon in D (1) Packet (13) PACQUIAO (2) PADRE PIO (2) PALACE JOKES (1) PALEA (5) palm oil docu (1) PALSA (1) PANDORA'S BOX (2) PANELO (9) PANGILINAN (25) PAO CHIEF ACOSTA (2) papaya (1) parabolc solar collectors (1) PARTIDO NG MANGGAGAWA (5) PARTY TO TITOUAH'S CRIMES (3) PATENT (18) PATHOLOGICAL LIAR (1) PATRIOT DIRECT (1) Pau Gasol (1) PAUL GEORGE (1) PAUL WATSON (5) PAULINE MARIE (1) PCIJ (1) PDAF (1) PENAL CODE 31 (1) PENAL CODE 368 (1) PEOPLE DEMANDING ACTION (2) people power (4) PERJURY (1) PERSUASIVE APPEALS/REMINDERS (917) peru (1) PETA (8) PHILIPPINE AIRLINES (4) PHILIPPINE JUSTICE SYSTEM (2) PHILSTAR HEADLINES (1) PHILSTAR OPINION (2) PHONY PHONICS (1) PHOTO MEDIA SHEET (1) photo petition (1) photoshop (7) PICTURES (1) PINAS TRENDING (1) PINOY TRENDING NEWS (1) PIO CHIEF THEODORE TE (2) PITTSBURG POST GAZZETTE (1) PIZARRO (26) PLANNED OPERATION (1) PLANNED PARENTHOOD (7) PLASTIC TO FUEL (1) plunder (1) PMA (1) PMA HONOR CODE REIGN SUPREME OVER THE CONSTITUTION (22) PNOY (2) POE (1) POGO BLOG (17) POLARIS (2) POLICY BOOKLET (8) POLICY DEFENSE (5) POLICY MIC (9) POLITICO (7) POLITICO MAGAZINE (1) POLITICUS_USA (154) POLITIKO (6) POLY DE CASTRO (1) POPE FRANCIS (22) POPULATION CONNECTION (1) POPULATION EXPLOSION (1) PORK BARREL (1) POSITION UNCHANGED (1) POSTAL BANKING (1) POTASSIUM CYANIDE (2) POWER IN CANS (1) POWER OF POSITIVITY (1) POWER OF WIND (4) PRAY FOR THE WORLD (1) PRAYER VS. DEATH PENALTY (1) Prelude (1) Premiere Pro (3) premierepro (2) PREPONDERANCE (1) PRESUMPTION OF REGULARITY (1) PRINCIPAL AGENT RELATION (1) PRIVATE EQUITY (1) PRO CORRUPTION CONDONATION DOCTRINE (1) PRO LABOR ALLIANCE INC (2) PROCLAMATION NO. 1959 (1) PROCLAMATION NO. 216 (1) PROVOCATIVE ART (1) ps (7) PSR (1) PUBLIC CITIZEN (3) PUBLIC OFFICIALS AND EMPLOYEES DUTIES (1) PUBLIC SERVICE (1) PUNZI PUNZALAN (12) QUERIES (29) QUESTIONS FOR MR. LIU (43) QUESTIONS FOR MR. LIU SUMMARY (1) QUIROZ MISLED THE COURT (6) QUIT COAL (6) QUO WARRANTO PETITION (10) RA 10066 (1) RA 1161 (1) RA 3019 (3) RA 7641 CIRCUMVENTED BY SHELL (11) RA-8282 (1) RACISM (1) RADYO INQUIRER (1) RATTLED PLUMBER (1) RAW STORY (1) READER SAN DIEGO COVER DESIGNING (2) READING EAGLE (1) REASONS FOR DENIAL (2) RED-HERRING (1) REEVES AND ASSOCIATE (1) REFERENCE (1) REFERENCES (77) reggie watts (1) REITERATION SERIES (15) REJECT RPT20 MOVEMENT (5) REJOINDER (26) RELIGIOUS FREEDOM CONSTITUTIONAL RIGHTS (1) REMINDER SERIES (15) REMORSE AND EMPATHY (1) RENAISSANCE OF THE COURT (1) RENEWABLE ENERGY (23) REP. ALAN GRAYSON (17) REPLY (13) REPRESENT US (2) REPUBLICANS (1) RETROSPECTION (9) REVEAL (1) REWRITING DENIAL LETTERS (1) RHONDA KESTEN (1) RICHARD ENRIQUEZ (1) Rick Kissell (1) RICO BERSAMIN (3) RICO J. PUNO (1) RIGGED RANKING (1) RIGHT TO WORK (2) RING OF FIRE (4) RITCHE CORONEL (1) RIZAL (2) RIZAL BURIAL WISHES (1) RIZAL TRIAL AND EXECUTION (1) ROBERT KENNEDY (1) Robert Naiman (1) ROBERT PLANT (1) ROBERT REICH (102) robin williams (1) robredo (1) RODOLFO ARIZALA (1) Roel Manlangit on Rated Korina (2) ROLANDO TOLENTINO (1) ROMY DELA CRUZ (1) RON DRUYAN (1) ROOSTER NEW YEAR (1) RootsAction (5) RUGBY (1) RUN FOR THE SEALS (1) SA BREAKING NEWS (1) SA KABUKIRAN (1) safety (4) SALN (28) SALON (3) Salvador Escodero III (1) same sex marriage (1) SAMUEL MARTIRES (3) SAN DIEGO FREE PRESS (79) SAN DIEGO FBI (3) San Francisco (13) SAN JOSE MERCURY NEWS (1) San Ramon travel (4) SANDY HOOK (1) SANOFI (1) SARA DUTERTE (1) satire (2) SATUR OCAMPO (1) SAVE THE ARCTIC (5) save the internet (5) SAVING CAPITALISM (2) SCAM (1) SCHOLARSHIP ESSAY (1) science (1) SCOTT PETERS (1) SCP JUSTICES SALN REPORT (2) SCRIBD (1) SEA SHEPHERD (2) SEAL CONSERVANCY OF SAN DIEGO (1) Section 2695.5 (e) (2) (4) SECTION 2695.5(b) (1) SEIU (1) SELF AGGRANDIZEMENT (1) SELF-DEFENSE (1) Sen Santiago (2) SEN. BERNIE SANDERS (363) SENATE (4) SenChiz (12) SenChiz videos (3) separation pay (1) separation pay/retirement pay (1) SEPTEMBER MORN (1) SERENO (23) SERENO _PETITION DOCUMENT 1 A.C.NO. 10084 (12) SERENO DISSENT (3) SERENO_stopworking in silos (1) SERENO_TWEETER ACCOUNT (2) SERVICE OFFER (5) SET OF FOLLOW UP-EMAILS DATED MARCH 15 (5) SETTLEMENT AMOUNT (21) SEX (7) SHABU (19) SHADOW OF DOUBT (1) SHAM AWARDS (1) SHAME (1) SHAMELESS BISHOPS (1) SHEL (1) SHELL (50) SHELL 100TH YEAR (1) SHELL GENERAL BUSINESS PRINCIPLES (1) SHELL HIRING (1) SHELL IPO (2) SHELL IS ABOVE THE LAW (53) SHELL rejoinder (1) SHELL SCAM (5) SHELL SMUGGLING (7) SHELL SWINDLING (1) SHELL VS. BOC (1) ShellPosPaper (22) SHERWIN LUMANGLAS (1) SHOOTING IN OREGON (1) short story (3) Sie and Mia (2) Sierra Club (25) SIERRA RISE (1) SINKHOLE (1) SKETCHES (1) SLEEP MUSIC RELAX (1) SMART CARS BODY KITS (1) SMILE TRAIN (2) SNAKES (1) SOCIAL INJUSTICE (1) SOCIAL JUSTICE (1) SOCIAL SECURITY (1) SOCIAL SECURITY WORKS (9) SOCRATES VILLEGAS (1) SOFT SPOT (1) SOLAR (18) SOLAR BOTTLE STREET LAMPS (1) SOLAR ENERGY (2) SOLAR PANELS (1) SOLAR POWER (2) solar roadways (2) SOLO WHEEL (1) SONA (3) SONA NI PNOY (4) SONG (1) SOP FOR ARTBOARD (1) sopa (1) SOUND (2) SOWING CONFUSION (14) SPECIFIC DOCUMENT (3) SPINELESS ALIBI (1) SPIRIT (1) spiritual (1) SSS (13) STAIRWAY TO HEAVEN (2) STALLONE (1) STAND UP TO ALEC (1) Standing Rock Sioux Tribe v. U.S. Army Corps of Engineers (1) STATE FARM DENIAL LETTERS (11) STATE FARM FILE UPLOAD REQUEST (4) storm surge (1) StumbleUpon (28) STYROFOAM-EATING WORMS (1) SumOfUs (7) SUNCARGO (1) SUNDAY TV MASS (1) SUNTIMES (1) SUPERMOON (3) SuperPAC (1) SUPREME COURT (7) SUPREME COURT AC 10084 (3) SUPREME COURT DECISIONS (1) SUPREME COURT E-MAIL ADDRESS INQUIRY (52) Susan Graves (1) SWEAR (2) SWINDLING CRIMINAL COMPLAINT (1) SY-JOSE MEDINA (57) SYNDICATED ESTAFA (6) TAAL VOLCANO (4) TAGA BAUAN (1) TAKE MEASUREMENTS (1) TAKEPART (4) TANIM-BALA (1) TASREA VS. SHELL (2) TAURUS (1) TAX FAIRNESS (2) TAX HAVENS (1) TAXATION (2) TAXING CARBON (1) Team Brad (1) TEAM USA (1) TEASER COMPILATION (15) TEASERS 17OCT18 TO 31JAN19 (1) TECHNICALITIES (1) TECHNOLOGY (18) TED FAILON (2) TERESITA (10) TESLA (2) TESLA CHANNEL (1) tessie (1) THANKSGIVING (1) THE ACTION NETWORK (1) The Atlantic (1) THE HILL (4) THE HUMAN SOCIETY (1) THE HUMANE SOCIETY (1) The Institute for Inclusive Security (2) THE MAHARLIKAN (1) THE NATURE CONSERVANCY (5) the ONION (2) THE SCREWERS (1) THE STAMPEDE (1) the stranger (1) THE SUNFLOWER (2) THE TRUST for PUBLIC LAND (1) the VOICE (1) THE WASHINGTON POST (1) THIEFDOM (1) THINK PROGRESS (146) THIRD YEAR CLASS (2) THOMAS PAINE (1) TIA NENA (1) tia nene (5) Tia Nene ...MMK Drama (2) Tia Nene...MMK Drama (1) Tia Nene..MMK Drama (1) TIFFANI WYATT (4) TIGLAO (1) TIM BAYLEN (1) TIME LAPSE (2) TING GOL TOK (1) TOADS (1) TOM HOWARD (2) TOM STEYER (1) tonton (3) TOP 1% (1) TOP GEAR PHILIPPINES (1) TORRE DE MANILA (1) TOURISM (41) TPO (27) TPO EXAM STUDY GUIDE (1) TPP (51) TQ Solis (1) TRANS-PACIFIC PARTNERSHIP (1) TRANSCANADA PIPELINE EXPLOSION (1) TRASLACION 2018 (1) TRIBULATION NOW (1) TRICYCLE (1) TRO (1) TRUTH (1) TTA (1) TTP (2) TUGON (1) TURKEYS (1) TYRANNY (1) U.N. (1) Ua trestel (1) UltraViolet Action (2) UNION OF CONCERNED SCIENTISTS (7) UNIQUE FACTS (1) UNIVERSAL BASIC INCOME (1) UP COLLEGE OF LAW (1) UPDATE REQUEST (1) UPWORTHY (168) URBAN MIGRATION (1) URGENDA (1) US (1) US POLITICS (2) USEFUL TIPS (1) USnews (1) vagina (1) VALVE NOT FULLY OPENED (1) VANDALISM (6) VANDANA SHIVA (1) VATICAN INSIDER (1) Veit Stumpenhausen (1) VELASCO PONENCIA (1) VERBAL STATEMENTS (3) VETERANS DAY (1) VICE GANDA (1) Vidal (1) VIDEOS 1M+ PAGEVIEWS (73) VILLAFUERTE (1) Visit to Tito Nestor (1) Vitangcol (1) VITUG (1) VOICES FOR PUBLIC TRANSIT (1) volcano eruption (2) VOX (3) VP BINAY (2) VPletter (2) wall street (3) WAR ON DRUGS (2) WASHINGTON UNIVERSITY (1) WATCHDOG.NET (4) WATER DAMAGES (2) WATER FOR PEOPLE (1) WATER PURIFIER (2) weighing scale (1) WEST PHILIPPINE SEA (1) WHALE SLAUGHTER (1) WHO IS (2) WHO IS IN CHARGE OVER YOU (1) WIKIPEDIA (1) WILDERNESS WATCH (1) WILFUL IGNORANCE (1) WIND (6) Wind generators (1) WORLD MIC (1) world war II (1) WORLDNEWSDAILYREPORT (1) WRIT OF HABEAS DATA (1) WWTP (339) YAHOO NEWS (1) YNARES-SANTIAGO (1) YOLY ORDONEZ ALCARAZ (4) YU (1) ZAMORA (1) ZFAMOSSES (5) ZMOSSES (431)
; ;