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Magna Carta of Women and Taxation

Taxwise or Otherwise

By Catherine T. Manahan, 10 September 2009 (BusinessWorld)

On Sept. 15, the recently signed Republic Act No. 9710, otherwise known as The Magna Carta of Women (TMCW), will take effect.

This law may well be the créme de la créme of the various domestic legislations protective of women that have already been passed by Congress in order to implement Article II, Section 14 of the Constitution of the Philippines which states that "The State recognizes the role of women in nation-building, and shall ensure the fundamental equality before the law of women and men."
Likewise, by passing this statute, the Philippines has reaffirmed its international commitment to the United Nations Convention on the Elimination of All Forms of Discrimination against Women and the Beijing Platform for Action which it has earlier ratified.

With the passage of TMCW, our government effectively recognizes the right of women to be accorded equal rights and privileges with men in all aspects of their economic, political, social and cultural life.

However, in the realm of taxation, although the provisions of the National Internal Revenue Code of 1997(NIRC), as amended, do not appear to discriminate against women in terms of tax treatment, actual implementation of certain provisions of the law does seem to be gender-biased in favor of men.

The section of the NIRC granting individual taxpayers allowance for personal and additional exemption is a classic example. Under Section 35 of the NIRC, individual taxpayers, regardless of status (e.g. single, head of family, married) or gender (i.e., male or female), are each entitled to a basic personal exemption allowance of P50,000 which they can deduct from their gross income. Thus, in respect to the personal exemption, both men and women are equally favored.
With regard to the additional exemption for each qualified dependent of P25,000 granted to married individuals, the law states that only one of the spouses can claim the additional exemption allowance without qualification as to gender, i.e., whether the husband or wife. Thus, although this provision limits the grant of allowance to only one of the spouses, it effectively gives the spouses the liberty to decide which of them, i.e., either husband or wife, should avail of the deduction.

The same holds true for the deduction of premium payments for health and/or hospital insurances for each family. The NIRC provision merely states that the spouse claiming the additional exemption for qualified dependent children shall be the same spouse entitled to claim the deductions of premium payments from the gross income.

However, the whole scenario radically changes under the implementing revenue regulations of the NIRC, namely, Revenue Regulations No. 10-08 (RR), when it designates the husband as the proper party entitled to claim the additional exemption allowance for each qualified dependent child.

SECTION 3 (l) of the RR provides that the husband of the family shall be the proper claimant of the additional exemption allowance for qualified dependent children, unless he explicitly waives his right in favor of his wife. This process of waiver can be administratively cumbersome since it entails the submission of a number of supporting documents such as the Application for Registration update (BIR Form No. 1902), the Certificate of Update of Exemption and of Employer’s and Employee’s Information (BIR Form No. 2305) which requires numerous attachments like birth certificate of each qualified dependent child, Certificate of Employment, Sworn Declaration and Waiver of Right to Claim Exemptions of qualified dependent child, medical certificate, court decision of legal adoption, death certificate and other documentary evidence.

Under RR 10-08, the wife can claim the additional exemption allowance only when the husband is unemployed, a non-resident citizen deriving income from foreign sources or in a sworn statement, waives his right to claim the additional exemption.

Complying with these detailed requirements can pose a real problem to women taxpayers who are, de facto, separated from or abandoned by their husbands and have lost all kinds of contact with them. If they will not submit the documentary requirements under the RR that will allow them to claim the additional exemption, then, those women who actually support their children will be deprived of the right to claim such tax benefit which will help reduce their income tax liabilities.

The law contemplated only a legal separation scenario by stating that in case of legally separated spouses, additional exemptions may be claimed only by the spouse who has custody of the children.

In the same manner, the RR, following the NIRC provision, prescribed that the spouse claiming the additional exemption for qualified dependent children, shall be the same spouse to claim the deductions for premium payments. Thus, if the wife is not rightfully designated to claim the additional exemption allowance, then, she will not be able to claim this additional deduction from her gross income.

The foregoing discriminatory features of the RR openly violate the very core of TMCW — i.e. equality of men and women before the law. More specifically, it goes against the provisions of SEC. 12 thereof which states: "SEC. 12. Equal Treatment Before the Law — The State shall take steps to review and, when necessary, amend and/or repeal existing laws that are discriminatory to women within three (3) years from the effectivity of this Act."

In this modern age and time, women are known to take more active role and participation in the labor sector, both locally and internationally. Profile of overseas Filipino workers show that there are more women than men. They have become the breadwinners of the family, and husbands have taken over the traditional role of wives and have become "housebands."

Following the aforequoted provision of TMCW, the earlier patently discriminatory features of the implementing regulations of the NIRC must be reviewed and possibly amended to provide equal opportunity to the husband as well as the wife when it comes to claiming their children for additional exemption allowances as well as deducting the premium payments for health/hospitalizat ion insurance.

It is high time to remove the long ingrained default principle even in our civil laws that the father is the head of the family and that a more balanced and equitable partnership type of arrangement must be observed. This is something TMCW’s key implementor, the Philippine Council of Women, should keep in mind when it holds public consultations on its implementing rules and regulations.

2nd General Assembly - Sept. 27, 2009

MINUTES OF THE 2ND WOMEN MEMBERSHIP ASSEMBLY ON SEPTEMBER 27, 2009 AT MIX AND MATCH, KALIBO, AKLAN.
_____________________________________________________________________________

>>>>>>>>>>>>>>>>>>>>>>> PROCEEDINGS <<<<<<<<<<<<<<<<<<<<<<<<<<<

Part I: Committee Meeting – members were divided into different committees to discuss their proposed plans and activities.

Part II: Meeting Proper

The meeting proper started with a prayer led by President Rose and called the meeting to order at 3:20 p.m.

She acknowledged and welcomed the presence of the members of the Samahan ng Kababayinhan it New Buswang headed by their president, Mrs. Editha Rubio. Likewise, she acknowledged other guests present in the meeting. After which, she requested VP Edith to take over in facilitating the meeting.

VP Edith read the minutes of the 1st General Assembly.

President Rose said that the possibility of doing a regular ballroom dancing to generate funds for the organization is still open.

Treasurer’s Report – VP Edith being the fund custodian cannot give details on the financial status since she is yet to update her record. She encouraged those who would want to register to see her.

She also reported that registration documents of WomEn Aklan with the Securities and Exchange Commission (SEC) will be submitted before the end of September.

Committee Report followed.

A. Entrepreneurship Committee = reported by Abbie

1. The committee would want to bring staff from the licensing division of LGU to clarify concerns and to disseminate information for those who would want to establish a new business.
2. Proposed Privilege card for women members that offers discount to establishments owned or managed by WomEn members. The contract is now ready but Pres. Rose suggested that the document be reviewed first by a lawyer for it to be legally valid and binding.
3. Rose Sauza suggested that the card be an income generating project of women. She suggested that the card should have minimal annual dues.

SRQ suggested that the committee come up with a mechanics of the program.

Rose Nepomuceno said that considering the cost of medication today, she suggested that MMG Aklan come up with a health package for the employees of women members.

B. Environment Committee: Reported by Rose Sauza

The committee proposed the following activities.

1. Tree Planting
2. Integrated Waste Management = introduce 5S of good housekeeping and management. Introduce seminar on 5S in Good Housekeeping piloted in New Buswang in coordination with Samahan Ng Kababayinhan sa New Buswang. They intend to expand it later in other barangays in coordination with LGU at the Municipal and Barangay level for the needed logistic support.
3. Orientation in Integrated waste Management in Women and then in other barangay.

These will be done in coordination with LGU, DENR. This is a long term program.

Evelyn Revistir suggested that the town of Lezo be covered by the project especially in their public market.

Rose Sauza replied that it will be piloted first at New Buswang because they have an organized group that can be our partner in implementing the project. She added that it can be expanded latter to other town. Maybe we can pilot one barangay per town.

Edith Rubio – informed the body that their group was the first to respond to the clean up call of Mayor Rebaldo after the typhoon frank. Their 200 strong members will be willing to help.

C. Committee on Good Governance: (Members are: Editha Rubio, Erlinda Este, Maria Rita Abogadie, Nelia Yecla, Daisy Sucro and Sylvia Quinesio)

The following are the proposed activities of the committee.

Campaign for proper implementation of labor laws – this will be done in coordination with entrepreneurship committee. A forum with the guest from DOLE, SSS, Philhealth and Pag-ibig will be organized.

Campaign for the registration of voters – a radio campaign with a staff from the Comelec to disseminate the information regarding the deadline of registration and what to do to register will be done in coordination with the different media entities.

Organize a political forum – this is to provide members of the WomEn Aklan an opportunity to interact with the political leader aspirants wherein they will be ask to present their political platform especially programs for women.

Pres. Rose suggested that we also hold a forum with DILG to discuss the law on women particularly the Magna Carta on Women so that we will know the rights and privileges due for the women according to the law.

Mrs. Rubio suggested that the group make a proposal to PAGCOR because she will go to Pagcor on Oct 29, 09.

Pres. Rose also ask about the campaign of ABS CBN on clean and honest election. SRQ was requested to bring and present to the group the registration procedure.

The group suggested that the next Membership Assembly will be on October 24, 2009- 2:00 p.m. at Mix and Match.

Edith Rubio invites the women to a ballroom dancing on November 14, 2009 in New Buswang. Table is sold at 1,500.00. Attendees must bring their own DI.

A guest speaker, Mr. Mauricio from Cavite took over to introduce a business opportunity of selling Fern C vitamins.

The meeting ended at 6:30 p.m.

WomEn-Aklan 1st Induction Ceremonies-July 31, 2009

MESSAGE OF VICE GOVERNOR GABRIELLE V. CALIZO-QUIMPO AS GUEST AND INDUCTING OFFICER OF THE WOMEN ENTREPRENEURS OF AKLAN AT THE HERNANI’S MIX AND MATCH RESTAURANT, L. BARRIOS STREET, KALIBO, AKLAN ON JULY 31, 2009.


IT IS ALWAYS MY GREAT PLEASURE, AND A GREAT HONOR, TOO, TO BE WITH MY “KABABARO” IN OCCASIONS LIKE WHAT WE HAVE TONIGHT, AN ALL-WOMEN AFFAIR TO JUMPSTART THE CONSISTENT AND SUSTAINED EFFORTS OF AKLANON WOMEN TOWARDS SOCIAL, POLITICAL AND ECONOMIC ADVOCACIES AND CONCRETE ACTIONS TO ATTAIN FULL WOMEN EMPOWERNMENT IN OUR SOCIETY THROUGH THE WOMEN ENTERPRENEURS OF AKLAN, OR, WOMEN – AKLAN, IN SHORT.

I WOULD LIKE TO EXPRESS MY GRATITUDE AND SINCERE APPRECIATION FOR THIS RARE HONOR YOU HAVE ALL BESTOWED TO ME THIS EVENING AS YOUR GUEST AND INSPIRATION BECAUSE BY SO DOING YOU HAVE EXTENDED TO ME THE RECOGNITION AS ONE AMONG THE WOMEN LEADERS OF THIS PROVINCE, AND TO SOME EXTENT, ONE OF THE LEADERS RECOGNIZED IN THE COUNTRY.

MY ACTIVITIES IN THE PROVINCE WILL BEAR ME OUT AND THE WAY YOU REGARDED MY STATUS IN AKLAN. AS YOU WILL NOTE, I AM QUITE BUSY ATTENDING TO THE NEEDS, ACTIVITIES AND PROJECTS OF AKLANON WOMEN IN THIS PROVINCE THROUGH THE SOROPTIMIST INTERNATIONAL AND THE DAUGHTERS OF MARY IMMACULATE ASIDE FROM BEING YOUR WOMAN VICE GOVERNOR OF THE PROVINCE AND A WOMAN PRESIDING OFFICER OF A PROVINCIAL LEGISLATIVE BODY MAINLY COMPOSED OF DEBATING, AND SOMETIMES,

DISCRIMINATING MALE MEMBERS. BUT THIS PEER OF YOURS REMAIN STEADFAST AND DEFTLY PARRY THE PUNCHES OF THE MACHOIST MEMBERS OF THE SANGGUNIANG PANLALAWIGAN.

I AM VERY GLAD NOTING THE GERMINATION OF THIS ALL-WOMEN AND NEW ORGANIZATION OF THE WEAKER SEX IN THIS PROVINCE. YOU BEAR THE NAME WOMEN ENTREPRENEURS OF AKLAN BUT YOU DO NOT DISCRIMINATE TO INCLUDE EVEN THE NON-ENTERPRENEURS AND PURSUE EFFORTS AND ADVOCACIES TOWARDS AKLANON WOMEN EMPOWERMENT THROUGH ENTREPRENURIAL KNOWLEDGE, ATTITUDES AND SKILLS DEVELOPMENT,FAMILY HEALTH AND WELLNESS, GOOD GOVERNANCE AND THE CONCERN FOR THE ENVIRONMENT.

I MUST SAY THAT IN THIS PERIOD OF OUR GLOBAL AND NATIONAL LIFE, THE DAYS WHEN THERE WAS A MARK DISTINCTION BETWEEN THE MALE AND FEMALE POPULATION IS OVER. THE WICKED THINKING OF MALE CHAUVINISTS IS A THING OF THE PAST AND MEN AND WOMEN LIVE THROUGH EQUAL FOOTING, PRIVILEGE, OPPORTUNITIES, AND AVENUES FOR ADVANCEMENT IN THESE DAYS OF THE MODERN WORLD. MALES AND FEMALES ARE BOTH CLOTHED WITH EQUAL SOCIAL, POLITICAL AND ECONOMIC RIGHTS AND PERKS AND ONLY THOSE DETERMINED TO SUCCEED REGARDLESS OF SEX WILL ALWAYS PREVAIL IN THIS WORLD OF GLOBAL COMPETITIONS.

THIS NEED NOT BE EMPHASIZED NOWADAYS. WE HAVE GOT ALREADY TWO WOMEN PRESIDENTS OF THE NATION. IN AKLAN, WE ONCE HAVE A WOMAN GOVERNOR IN THE LATE CORAZON LEGASPI CABAGNOT, WE ALSO GOT ONE PAST WOMAN VICE GOVERNOR AND YOUR INCUMBENT IS ALSO A WOMAN. MEANING, POLITICAL AND LEADERSHIP OPPORTUNITIES MUST BE DESERVED REGARDLESS OF SEX.

WOMEN CAN BE MORE ENTERPRISING THAN MEN. LIKE IN POLITICS, BUSINESS AND ENTREPRENEURSHIP NO LONGER REMAIN THE EXCLUSIVE DOMAIN OF OUR MALE COUNTERPARTS, RATHER, WE SAW MANY SUCCESSFUL BUSINESSWOMEN AND ENTREPRENEURS WHEREVER WE GO IN THE WORLD. SUCESSFUL PROFESSIONALS IN THE DIFFERENT FIELDS OF HUMAN ENDEAVORS ARE ALMOST DOMINATED BY OUR OWN RANKS.

AS YOU ARE ALL AWARE OF, BEFORE I ENTERED LOCAL POLITICS, MODESTY ASIDE, I AM ONE ENTREPRENEUR OF NOTE IN THE HOTEL AND TRAVEL INDUSTRY, RECOGNIZED BY MY PEERS NOT ONLY IN THE NATIONAL SCENE BUT INTERNATIONAL AS WELL. OF COURSE, MY SUCCESS AS AN ENTREPRENEUR CAN BE BEST GAUGED BY THE SEVERAL AWARDS MY FIRM HAS GAINED IN THE RECENT PAST, A RECOGNITION WHICH CLEARLY DEPICT HOW ONE WITH DETERMINATION CAN BE SUCCESSFUL IN RUNNING AND MANAGING BUSINESS ENTERPRISE.


MANY SAY THAT BUSINESS AND POLITICS DO NOT MIX WHICH CAN BE PARTLY TRUE BUT PARTLY NOT TOTALLY CORRECT. EFFECTIVE AND EFFICIENT TIME MANAGEMENT CAN ALWAYS SHARE ONE’S FOCUS ON BOTH, AND THEREFORE, WE CAN ALWAYS FIND TIME SERVING OUR PEOPLE AS A POLITICAL LEADER BUT PRESERVING THE BALANCE OF MAINTAINING AND RUNNING EQUALLY WELL OUR ENTERPRISES.OFTENTIMES, BUSINESS STRATEGIES CAN BE BETTER APPLIED TO POLITICAL STRATEGIES, ALTHOUGH THE RETURN ON INVESTMENTS IN POLITICS WILL NOT REDOUND TO A POLITICIAN’S FINANCIAL GAINS BUT AN INVESTMENT INTO THE HEARTS AND THE BETTER WELFARE OF OUR CONSTITUENTS.

LOOK AT THE PEOPLE DIRECTLY INVOLVED IN THE SMALL AND MEDIUM ENTERPRISES IN THE PROVINCE OF AKLAN. YOU WILL NOTE THAT THIS ECONOMIC SECTOR IN THE PROVINCIAL ECONOMY IS MAINLY DOMINATED BY WOMEN ENTREPRENEURS BECAUSE WOMEN ARE CONTENT IN STARTING SMALL AND GAIN MORE BIGGER AND BETTER.

SMEs IN THE PROVINCE OF AKLAN HAS TAKEN GREAT STRIDES JUDGING FROM THE NUMBER OF ENTERPRISES WHICH HAD SURFACED THROUGH THE YEARS, THE QUANTITY AND QUALITY OF PRODUCTS OUR WOMEN ENTREPRENEURS HAD PLACED IN THE MARKET, MANY HAD ALREADY PENETRATED THE EXPORT MARKET SPECIFICALLY OUR ROYAL FABRIC, THE PINA. MANY OF THESE ARE IN THE HANDS OF OUR WOMEN ENTREPRENEURS.

I CAN SAY THAT WE, WOMEN, ARE BETTER ENTREPRENEURS THAN OUR OUR MALE COUNTERPARTS. SOON, WE WILL DOMINATE THEM IN THE FIELD OF POLITICS AND OTHER KINDS OF PROFESSION.

ECONOMIC AND POLITICAL EMPOWERMENT IS ALREADY AT HAND AMONGST US WOMEN. AS WE ARE ALL EMPOWERED, WE STRENGTHEN SOCIETY’S FOUNDATION, THE FAMILY AND THE COMMUNITY.

THANK YOU AND CONGRATULATIONS, WOMEN-AKLAN.

MEMORIES OF INDUCTION

Awarding of Plaque of Appreciation to our Inspiration Speaker - VG Billie Calizo-Quimpo by WomEN - Aklan officers led by its Founding President Rose N.

Beautiful WomEN- Aklan {Entrepreneurs and Non-Entrepreneurs}

Inspiration Speaker Aklan Vice Gov Gabrielle "Billie" Venus Calizo-Quimpo

Ms. Sylvia Quinesio during the presentation of Vision, Missiona and Goals of WomEN-Aklan...

Snack and Chika time for WomEN-Aklan before the induction..

Q and A portion/Open Forum before the Induction Program

OOOpppppsss.....what's up?

Pictures courtesy of ERIC NEPOMUCENO -LUCKY PHOTO COLOR LAB, Roxas Avenue, Kalibo, Aklan.

Mean Moms

Someday when my children are old enough to understand the logic that motivates a parent, I will tell them, as my Mean Mom told: I loved you enough to ask where you were going, with whom, and what time you would be home.

I loved you enough to be silent and let you discover that your new best friend was a creep. I loved you enough to stand over you for two hours while you cleaned your room, a job that should have taken 15 minutes. I loved you enough to let you see anger, disappointment , and tears in my eyes. Children must learn that their parents aren?t perfect...

I loved you enough to let you assume the responsibility for your actions even when the penalties were so they almost broke my heart. But most of all, I loved you enough to say NO when I knew you would hate me for it. Those were the most difficult battles of all..

I'm glad I won them, because in the end you Won, too. And someday when your children are old enough to understand the logic that motivates parents, you will ask them Was your Mom mean? I know mine was.

We had the meanest mother in the whole world!

While other kids ate candy for breakfast, we had to have cereal, or a hot breakfast. When others had a Pepsi and a Twinkie for lunch, we had to eat sandwiches. And you can guess our mother fixed us a dinner that was ifferent from what other kids had, too.

Mother insisted on knowing where we were at all times. You'd think we were convicts in a prison. She had to know who our friends were and what we were doing with them. She insisted that if we said we would be gone for an hour, we would be gone for an hour or less. We were ashamed to admit it, but she had the nerve to break the Child Labor Laws by making us work.

We had to wash the dishes, make the beds, learn to cook, vacuum the floor, do laundry, empty the trash and all sorts of cruel jobs. I think she would lie awake at night thinking of more things for us to do. She always insisted on us telling the truth, the whole truth, and nothing but the truth.

By the time we were teenagers, she could read our minds and had eyes in the back of her head. Then, life was really tough! Mother wouldn't let our friends just honk the horn when they drove up They had to come up to the door so she could meet them.

While everyone else could date when they were 12 or 13, we had to wait until we were 16. Because of our mother we missed out on lots of things other kids experienced. None of us have ever been caught shoplifting, vandalizing other's property or ever arrested for any crime.

It was all her fault. Now that we have left home, we are all educated, honestadults. We are doing our best to be mean parents just like Mom was. I think that is what's wrong with the world today.

It just doesn't have enough mean moms!

PASS THIS ON TO ALL THE MEAN MOTHERS YOU KNOW.

(And Their Kids)

THE ONLY HOPE FOR THE PHILIPPINES

by Father James Reuter, S.J.

By her own admission, GMA (Gloria Macapagal Arroyo) rightfully assessed that over the last decades; our republic has become one of the weakest, steadily left behind by its more progressive neighbors.' Forty years ago, we were only second to Japan in economic stature, and way ahead of Singapore , Hong Kong , Malaysia , and Thailand .

Today, at our present growth rate, it will take us 30 years to get to where Thailand is.

1.. A population of 160 Million;

2. Of those, 70 to 90 million (equivalent to our current population) will live below the poverty line;

3. Our national debt is estimated to be at US$200B (compared to US$28B when Marcos fled, and US$53B today);

4... We will be competing, not against Thailand or even Vietnam , but against Bangladesh ;

5. We will be the most corrupt nation in Asia , if not in the world (we're already ranked 11th most corrupt nation by Transparency International) ...

The signs are clear. Our nation is headed towards an irreversible path of economic decline and moral decadence. It is not for lack of effort. We've seen many men and women of integrity in and out of government, NGOs, church groups & people's organization devote themselves to the task of nation-building, often times against insurmountable odds.

But not even two people's revolutions, bloodless as they may be, have made a dent in reversing this trend. At best, we have moved one step forward, but three steps backward. We need a force far greater than our collective efforts, as a people, can ever hope to muster. It is time to move the battle to the spiritual realm..

It's time to claim GOD's promise of healing of the land for His people. It's time to gather GOD's people on its knees to pray for the economic recovery and moral reformation of our nation. Is prayer really the answer? Before you dismiss this as just another rambling of a religious fanatic, I'd like you to consider some lessons we can glean from history. England 's ascendancy to world power was preceded by the Reformation, a spiritual revival fueled by intense prayers.

The early American settlers built the foundation that would make it the most powerful nation today - a strong faith in GOD and a disciplined prayer life. Throughout its history, and especially at its major turning points, waves of revival and prayer movement swept across the land.

In recent times, we see Korea as a nation experiencing revival and in the process producing the largest Christian church in the world today, led by Rev. Paul Yongi Cho. No wonder it has emerged as a strong nation when other economies around it are faltering.Even from a purely secular viewpoint, it makes a lot of sense. For here there is genuine humbling & seeking of GOD through prayer, moral reformation necessarily follows. And this, in turn, will lead to general prosperity. YES, we believe prayer can make a difference.

It's our only hope.Today, we launch this email brigade, to inform Filipinos from all over the world to pray, as a people, for the economic recovery and moral reformation of our nation. We do not ask for much. We only ask for 5 minutes of your time in a day, to fwd this email to your close friends and relatives.This is the kind of unity which can make a big difference. Of course, if you feel strongly, as I do, about the power of prayer, you can be more involved by starting your own prayer group or prayer center.

We have tried people power twice; in both cases, it fell short. Maybe it's time to try prayer power. GOD never fails. Is there hope? YES! We can rely on God's promise, but we have to do our part.

If we humble ourselves and pray as a people, GOD will heal our land. By GOD's grace, we may yet see a better future for our children. 'If My people, who are called by My name, will humble themselves and pray, and seek My face, and turn from their wicked ways, then will I hear from Heaven, and will forgive their sins, and will heal their land...'(2 Chronicles 7:14).

If you care for your children and grandchildren, PLEASE pass this on. .. ... Let's not just abandon the Philippines .

NOTICE OF MEETING

2nd General Assembly Meeting of WomEN- Aklan.

SEPT 27, 2009 @ 2PM

Mix & Match Restaurant, Kalibo, Aklan

See you everyone!

Responses: {pls verify comments below}

Hello everyone,to know each one better, im proposing that each member will bring her products to show to the other members, especially to those who do are not familiar with her business..what do you think?
September 21, 2009 4:41 PM

from

silver.handicrafts