div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=1 data-page=1 class=ts-thumb lazyload alt=Page 1: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails1jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=2 data-page=2 class=ts-thumb lazyload alt=Page 2: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails2jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails3jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails4jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails5jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails6jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails7jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails8jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=9Page 9button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=9 data-page=9 class=ts-thumb lazyload alt=Page 9: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails9jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=10Page 10button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=10 data-page=10 class=ts-thumb lazyload alt=Page 10: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails10jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=11Page 11button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=11 data-page=11 class=ts-thumb lazyload alt=Page 11: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails11jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=12Page 12button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=12 data-page=12 class=ts-thumb lazyload alt=Page 12: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails12jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=13Page 13button div class=ts-imageimg data-url=by-the-commission-on-audit-splitting-of-transactions-to-avoid-exceeding-the-ceilinghtmlpage=13 data-page=13 class=ts-thumb lazyload alt=Page 13: by the Commission on Audit Splitting of transactions to avoid exceeding the ceiling shall not be allowed Furthermore Section 432 of the COA Circular No 97-002 dated February loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220421035e8042c852549211237dd825html5thumbnails13jpg width=140 height=200 divdiv
