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An application for regular licence may be made on Form C by a person who has passed the examinations. Forms A and C are nearly identical, except that while the former is issued under Regulation 5, the latter form is issued under Regulation 10. A regular licence is requested on Form D. The applicant must satisfy the following conditions:
Where the first letter defines the type of company and the following first 2 digits define the province where the company was registered. The last character is a control digit. For individual people / freelancers, its either 'ES'+8 digits+letter (for Spaniards) or 'ES'+letter+7 digits+letter (for foreigners). e.g. ESX9999999R [19]
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Some nations require a customs declaration form from each person crossing the border, while other nations require one form per family traveling together. A family is usually defined as family members residing in the same household, who are related by marriage, adoption, blood, or domestic relationship. [5] [6] [7]
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The Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and service. Both VAT and GST have the same taxation slabs. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes.