Woocommerce gst tax jobber

...my product with following features ( PaaS ) HRMS functionality - staff onboarding /offboarding , absence management , time tracking management , leave management , payroll management , online pay slips , request management , document management Key Functionalities: - Payroll System: I need a comprehensive payroll system that can accurately calculate and manage employee salaries, deductions, and tax withholdings. Integration or Custom Built: - I am not sure whether I prefer a custom built HRMS or integration with an existing platform. I am open to suggestions and recommendations from the freelancer based on their expertise and experience. Skills and Experience: - Experience in developing and implementing payroll systems for existing businesses. - Knowledge of HRMS best practic...

I'm in need of a professional who can guide me through the process of acquiring necessary licenses and permits for my ecommerce website. - Licenses and Permits: I require help with obtaining a Business license, Sales tax permit, DBA, and EIN. These are the crucial elements to ensure my business is legal and compliant. - Expertise Needed: You should have expertise in the legal aspects of ecommerce and licensing, particularly focused on services. - Assistance and Guidance: I would prefer a professional who can not only guide me through the process but also assist me in the actual acquisition of these licenses and permits. - Communication: Good communication skills are a must. I need someone who can explain the legalities and processes in a clear and understandable way, as...

As a sole proprietor, my small business requires proficient aid in accounting and finance. The primary tasks include: - Bookkeeping: This involve...Financial Reporting: A systematic record of all financial activities is needed for strategic planning. Expertise in preparing income statements, balance sheet reports, and cash flow statements is necessary. - Tax Preparation: Your tax preparation skills should ensure compliance with laws and regulations to avoid penalties. The individual best suited for this role should have a background in accounting, finance, or a related field. Experience working with sole proprietorships is a plus. Excellent analytical skills, familiarity with accounting software, and a keen understanding of tax laws and regulations are also ...

I am in need of an accountant who can help with tax preparation for my small business. Key Requirements: - Expertise in tax preparation for both businesses and individuals - Experience working with small businesses (1-10 employees) - Strong knowledge of tax codes and regulations Ideal Skills: - Proficient in financial software - Strong analytical and problem-solving skills - Excellent attention to detail and accuracy - Good communication and interpersonal skills - Ability to meet deadlines Please provide a brief overview of your relevant experience and approach to tax preparation.

I am in need of a skilled and reliable accountant in Poland to assist with my monthly VAT filing and yearly tax filing. As a sole proprietor, it's crucial for me to meet all my financial obligations on time to avoid penalties and unnecessary stress. Key responsibilities: - Handling monthly VAT filings: You will be responsible for ensuring my VAT returns are accurate and submitted in a timely manner - Managing yearly tax filings: As a sole proprietor, I have a specific set of tax obligations that need to be managed effectively Ideal skills and experience: - Proficient in Polish accounting and tax laws: Having a deep understanding of the local regulations and requirements is crucial - Experience working with sole proprietorships: Being familiar with the sp...

I need ONE PAGE created for web store (wordpress/woocommerce). Must have a visual product customizer. Meaning that a customer will have the option to customize the item and see the changes they make in real time. Not just colors and sizes though, but entering texts and choosing adornments, etc. Here is an example of what I am needing (not my website, just one I found online). If you can duplicate this page exactly I would be pleased.

I'm in need of an SEO expert who can assist me in improving the search engine rankings for my 2 e-commerce sites Zen-Cart based shopping carts (both sites are pretty similar, both hosted on the same server). Key Requirements: - The website primarily consists of product listings (shopping cart) hence familiarity with e-commerce SEO is essential. - The focus of our SEO effo...search engine rankings to attract more organic traffic. Fix Google indexing and make sure there are no error pages. Skills and Experience: - Proven track record of improving search engine rankings for e-commerce websites. - Strong understanding of SEO principles and best practices. - Proficiency in keyword research and optimization. - Ability to work with e-commerce platforms such as Shopify or WooCommerce...

I'm looking for an experienced and talented logo designer to create a classic and traditional-style logo for my brand. The primary purpose of this logo is to enhance brand recognition, so it needs to be memorable and ti...principles and ability to create a logo that resonates with the brand's values. - Proficiency in creating logos for online platforms, ensuring they maintain their integrity and recognition across various digital mediums. If you're passionate about classic design, have a keen eye for detail, and can create logos that stand the test of time, I'd love to hear from you. The company name is Advanced Tax Strategies. We want one of the primary colors to be Red. Once we have chosen the winner, we will probably contract with you to do letterhead and...

Purchase Code Moderno – Fashion & Furniture Store WooCommerce Theme

I'm looking for a skilled developer to set up my WooCommerce site with Payu as the payment gateway. The site will showcase and sell both physical and digital products. The main aim of this project is to get my products listed on Google Shopping through Google Merchant Center. The ideal candidate for this project should have: - Proficiency in Woocommerce site development - Experience in integrating Payu as a payment gateway - A track record of setting up and integrating Google Merchant Center with WooCommerce sites for Software Products. - An understanding of the intricacies of listing products on Google Shopping - Prior experience in setting up and managing online and in-store inventory on Google Merchant - Must be highly experienced to get approval on Google Mer...

I'm seeking a WooCommerce expert for my website's redesign, specifically the homepage. Additionally, the project includes implementing new product categories and enhancing the checkout process. Key improvements required: - Homepage Redesign: The existing presentation needs a facelift. Let's make it more modern with better user-friendly navigation. My products should be the highlight. I'd love to see your creative ideas on how to best showcase less than 50 products. - New Product Categories: Currently, I feel the product categories are inadequate. I need newer, more relevant ones added to better classify my products. - Checkout Process: Consumers love simplicity, so let's make sure that ours is as straightforward and streamlined as possible. Ideal freelan...

I'm seeking a designer who can create a one-page website on Figma for our meme coin. The website must be visually appealing and user-friendly. Key Features: - The website should provide essential information such as contract address, total supply, tax details, instructions on how to buy the coin, and social media links. - It should not only be visually appealing but also inspired by a blend of the best existing websites in the field. Style: - The design should follow a minimalist and modern style, keeping the site clean and easy to navigate. Requirements: - Please provide samples of your previous work in your application. Ideal Skills and Experience: - Proficiency in Figma is a must. - Prior experience in designing websites for cryptocurrency or other relevant industry wo...

I have a WooCommerce pet food dropshipping website linked to a warehouse FTP spreadsheet containing around 8 thousand products. I need technical development for inventory synchronization with the warehouse FTP spreadsheet on a hourly basis.

I'm seeking a skilled developer to integrate the stock of my WooCommerce website with a Warehouse Management System via API. Key Requirements: - Integration: Develop a seamless connection between my WooCommerce store and a Warehouse Management System. - Frequency: Implement stock level updates from the API to WooCommerce once a day. Ideal Skills & Experience: - Proficient in WooCommerce and WordPress API - Experience with integrating external systems, particularly Warehouse Management Systems - Strong understanding of real-time data updates - Ability to write efficient, secure and scalable code - Good communication skills to ensure successful integration and project completion I have a few files and documents from the warehouse which I can share wi...

...- Setting up the chart of accounts in a clear and systematic manner that is easily accessible - Configuring tax settings to ensure compliance with Swiss tax laws and regulations Focus Modules: - Sales & Invoicing: I need assistance in optimizing these modules to improve efficiency and tracking - Purchase & Inventory: Assistance in streamlining these modules would be highly beneficial Customizations: - While I do not have any specific requirements at the moment, I am open to suggestions and ideas from the selected candidate on how to further customize and improve the system Preferred Qualifications: - Prior experience with Odoo, particularly in setting up chart of accounts and tax configurations - Strong accounting background, potentially with a CPA qual...

...com/ GREEN New DEAL - GREEN Innovation - Hi, Vito Lavanga. Own INDUSTRIAL RIGHTS, mathematician, working in technical-scientific, IT&C and Financial disciplines; ...I have a prestigious development environment, for partner use: - we have Premium, 4 years, WordPress/WooCommerce and many AI/tools for your use; ...I'm looking for a new line for future .EUs and to present to World GOAL: Main: Staff: Large Basic: , , , , , , TARGETS: broker, bookmakers, traders, agents, investors (financial or industrial); ...every person positive to him land and its people

...Preparation & Filing of Extract of Annual Returns & Financial Statements (Unlimited Transactions). F. Preparation & Filing of Annual Returns Form AOC - 04 (Financials Related Annual Return). G. Preparation & Filing of Annual Returns Form MGT - 07/07A (Management Related Annual Return). H. Preparation & Filing of Minutes of 04 Board Meeting & Minutes of AGM. I. Preparation & Filing of Income Tax Returns (Company). J. Preparation of Share Certificates (For All Shareholders). K. Preparation & Filing of 07 Mandatory Registers. L. Preparation & Filing of MBP-01 (Disclosure of Interest by Directors). M. Preparation & Filing of DIR - 08 (Disclosure of Non-Disqualification by Directors). N. All Mandatory Statutory & Secretarial Complia...

Primary tasks: Initially this is all to be done on a new Linux STAGING ONLY server. 1) Linux staging server setup -> deploy our existing project to a new VPS using gitlab 2) Woocommerce -> continue long term development work on our existing custom plugin. Transfer the existing production woocommerce to this staging server. 3) ongoing long term development of our CRM app 4) gitlab Other components of our stack which are a HUGE ADDED BENEFIT if you can work on them -> .NET ASP, WEB API + MS SQL DETAILS HERE -> PRIORITY IS TO HAVE A DEVELOPER ON OUR TEAM (LONG TERM) THAT CAN FOR NOW ALSO WORK WEEKENDS AS WE HAVE SEVERAL EMERGENCIES TO FINISH URGENTLY. Someone who can efficiently manage Linux VPS and efficiently use GITLAB is critical. Initially we

...js, .NET ASP, WEB API + MS SQL. We also have woocommerce and have developed and will continue to develop plugins, so PHP and understanding of woocommerce plugins is a plus but not a necessity. Prerequisites: For the long term project the *STARTING* wage will be as stated below. 1) Accept initial hourly rate of U$5.00 2) If awarded, accept and start work IMMEDIATELY 3) Have MINIMUM OF 20+ hours a week for long term ongoing support and development. 4) Work hours: predominantly 20:00 to 02:00 (UTC -3 Brazil TIME) 5) Be available to work on weekends. Our projects use: GITLAB so you need to be proficient and be able to use our existing pipelines and also create your own. Our stack: , ag-grid, C#, .NET API, MS SQL 2017 , WooCommerce digital product sales This ...

I'm in need of an experienced WordPress developer for customizing my WooCommerce plugin. I'm looking to add some specific features to it, which are as follows: - **Product Variations**: The plugin needs to support dropdown options, radio buttons, and color swatches for different products. - **Dynamic Pricing**: I require the implementation of quantity-based discounts, tiered pricing, and special pricing for specific user roles. This is crucial to cater to different customer segments and create a dynamic pricing structure that can help in boosting sales and customer retention. If you're proficient in WordPress development, particularly in customizing WooCommerce plugins, and have a solid understanding of e-commerce and pricing strategies, I'd love to hear...

...full-stack developer to create a feature-rich website using WordPress powered by WooCommerce. With a primary focus on domestic travel, we require several key functionalities: - **Online Booking System**: A user-friendly system allowing customers to search for and book travel services. - **Destination Recommendations**: Suggestions for captivating domestic destinations to entice potential travelers. - **Blog Section**: A platform for sharing engaging and informative content. Specifically, the online booking system should include a robust search functionality. This is vital for our users as it makes browsing and booking trips easier. The ideal candidate for this project will have: - Proficiency in WordPress and WooCommerce. - A strong portfolio showcasing website d...

I'm in need of an ATG Developer with 8-9 years of experience. You should be proficient in HTML/CSS and JavaScript. While the specifics of the project are open to interpretation, the ideal candidate should have worked with Magento and WooCommerce. Key Responsibilities: - Develop and maintain ATG based e-commerce applications - Ensure the application meets both technical and business requirements - Provide technical support and troubleshooting Ideal Skills: - ATG Development - Proficient in HTML/CSS and JavaScript - Experience with Magento and WooCommerce - Strong analytical and problem solving skills - Excellent communication and teamwork skills Candidates with experience in e-commerce platforms and a strong background in ATG development are encouraged to apply.

I'm looking to leverage Azure document intelligence prebuilt models and train models to extract data from a variety of tax and financial documents. The extracted data needs to be exported into a Google spreadsheet. Additionally, I need an interface for users to easily upload these documents. Key Requirements: - Extract data from various financial documents: primarily focusing on Expense reports, W-2 forms, credit card statements, 1099s, and annuities. - Extract specific data from credit card statements such as Transaction amounts, Merchant names, Transaction dates, and also the ability to convert currency and combine rows. - Extract specific data from bank statements like Account balances, Transaction descriptions, and Check numbers. Ideal Skills and Experience: - Proficien...

I'm looking for a qualified attorney to represent me as I seek justice for multiple types of fraud that were committed against me in Pennsylvania. I currently possess considerable evidence and documentation supporting my claims. Core Legal Matters: - Deprivation of rights under color of law - Executor fraud - Conspiracy to commit estate fraud - Real estate fraud - Tax fraud - Mail and wire fraud This case will involve local court proceedings. Therefore, experience and capabilities in this environment are essential. Ideal Skills: - Expert knowledge of estate and real estate law - Previous experience with fraud cases - Proven track record of successful litigations - Ability to work in local court proceedings in Pennsylvania I'm highly motivated to engage the right le...

I'm looking for a skilled WooCommerce developer with expertise in PHP and shipping API integration to help me implement a shipment tracking feature for my online store. Ideal skills and experience would include: - Strong proficiency in PHP and WooCommerce - Extensive experience in integrating shipment tracking APIs - Familiarity with Royal Mail / ParcelForce shipping services - Good understanding of customer satisfaction strategies in an e-commerce setting Key responsibilities include: - Integrating the shipment tracking feature into my WooCommerce site - Ensuring the feature is seamless, user-friendly, and integrates well with the existing site - Making sure that the tracking feature is reliable and accurately reflects the status of the shipments - Offering su...

Ho la necessita di configurare un importazione di prodotti con attributi collegati nella stessa pagina, la piattaforma da utilizzare e woocommerce con wp all import ( il caricamento dei prodotti e relativi attributi è stato gia fatto)

I'm in need of a WordPress developer who can help me with a specific customization on my WooCommerce site. Here are the details: - Custom Checkout Process: I'm looking to add some custom fields to my checkout process. Specifically, I need a text input field for customers to provide special instructions. This will help me better understand their preferences and needs. The ideal candidate should have: - Proven experience with WordPress and WooCommerce - Strong knowledge of PHP, HTML, CSS and JavaScript - Experience in customizing checkout processes - Good communication skills and ability to understand and implement the requirements accurately You should be able to work independently, take initiative, and provide a solution that is both functional and visually appe...

I've been experiencing a ModSecurity error 403 when trying to publish a new product on my WooCommerce store. This problem is specific to this server, a dedicated one, and only happens when trying to add a new product. The problem seems to be related to the firewall rules triggered by the specific action of adding a new product. This needs to be resolved so I can continue to add new products without this error. I need a professional who has experience working with WooCommerce and server setups, particularly dedicated servers and firewall configurations. Familiarity with ModSecurity is essential. The ideal candidate should be able to: - Diagnose the exact cause of this ModSecurity error in the context of adding new products - Ensure that all other security measures rema...

My project seeks to secure government grants focused on tax preparation. I need an experienced grant writer who can successfully craft and submit applications correlating with my project's vision. Primary Responsibilities: - Research and identify suitable government grants. - Write and submit persuasive grant proposals. - Track submitted applications and response times. Ideal Candidate: - In-depth knowledge of tax education and preparation matters. - Proven experience in grant writing (especially on government grants). - Excellent written communication and persuasive skills. - Ability to maintain specified deadlines. If this resonates with your skills and experience, I welcome your bid to help my cause.

We're in need of an experienced professional who can complete my WooCommerce and WordPress sites with a focus on design customization, product page setup, and payment gateway integration. We have a specific set of tactics that I need implemented on both sites, all of which have been pre-defined. The ideal candidate should have: - A strong background in customizing WooCommerce and WordPress development - Experience with design customization - Proven expertise in API for manufacturer - Able to meet for daily sprints during United States business hours, Central Standard Time zone. Please only apply if you have a portfolio demonstrating your successful completion of similar projects. PROJECT - $500 We will not respond to offers higher than the project price. VIDEO...

I'm seeking a skilled and versatile bookkeeper to manage my accounts in QuickBooks. Key Responsibilities Include: - Daily entry of transactions - Financial statement preparation - Tax planning and filing Ideal Qualifications: - Proficiency in QuickBooks - Experience in managing both accounts payable and receivable - Strong understanding of tax planning - Excellent attention to detail - Previous experience working with a diverse range of transactions I value clear communication and a proactive approach to managing my finances. The role may be expanded in the future if the right candidate demonstrates a keen eye for financial strategy.

...subcontractors, integrating expense data back into project costs. Features: • W2/1099 Management: Streamline the management of employee and subcontractor documentation. • Expense Tracking: Record and categorize expenses incurred by employees and subcontractors. • Job Costing: Allocate labor costs to respective projects for accurate job costing. • Compliance Monitoring: Ensure compliance with employment and tax laws. 4. Accounts Receivable (A/R) Year-To-Date Tracker Facilitates tracking of bids, invoicing, and estimates to manage cash flows and customer interactions effectively. Features: • Bidding Tracker: Manage and track all job bids, including status and related documents. • Invoice Management: Automated tracking of invoices, payment statuses, an...

...receipts with thermal printers. - User login for separate staff: It should also have a feature to allow separate logins for different users or staff members. - Inventory management: The software should include inventory management features for tracking stock levels and products. - Customer management: I need a system that can handle customer data and history, to help with marketing and future sales. - Tax calculation: The software should be able to automatically calculate taxes for each transaction. - Customizable: The software should be customizable to suit the specific needs of my retail store. - No monthly renewal payment: Ideally, I'm looking for a one-time purchase software with no recurring fees. The ideal candidate for this job should have experience developing custo...

...skilled developer to assist with integrating an Inventory API to my WooCommerce plugin. Key Requirements: - Integration of Inventory API: You will be responsible for linking the chosen Inventory API with my WooCommerce platform. This will involve ensuring compatibility and seamless data transfer. - Synchronization: The inventory information should be synchronized both automatically and manually based on my preferences. This includes real-time stock updates and other essential product information. - Usability: The integration should be user-friendly, allowing for easy manual synchronization through a button click. Ideal Skills and Experience: - Proficiency in WooCommerce: You should have a strong background in WooCommerce development, including experience wi...

Moda windows and doors Thailand need a comprehensive tool that can draft and manage quotations, invoices, and tax receipts. The ideal candidate should be able to: - Develop a user-friendly Android app with the primary functionality of creating quotations, generating invoices, and issuing tax receipts. - Include features such as data storage, enabling the app to keep track of past transactions. - Implement a PDF generation feature to allow for easy sharing and printing of documents. - Incorporate customer management functionalities, making it easy to access and edit customer details. - Calculate the cost per square meter accurately for windows and doors. The tool has to be versatile and compatible with different platforms to enhance its usability.

I need an Android or PC based application for creating quotations, generating invoices, and tax receipts. It should support offline functionality, with essential features available without an internet connection. Key Features: - Creating Quotations: The app should allow users to create comprehensive and customizable quotations, including options to choose profile, colour, glass, mosquito netting, etc. - Generating Invoices: Users should be able to conveniently generate invoices based on the created quotations. - Generating Tax Receipts: The app should also support the generation of tax receipts. Additional Requirements: - Save as PDF: The ability to save these documents in a PDF format is essential. - Customer Data: The app should maintain a database of customer inf...

I need the default login page for my WooCommerce website styled as per existing divi page

Need customer checkout in woocommerce. Taylored to our customers needs.

...understanding of the data and help build a comprehensive energy financial model. Key Deliverables: - Explanation of Cash flow projections - Explanation of ROI calculations - Explanation of Sensitivity analysis - Explanation of 5-year financial projection - Explanation of Manufacturing Financial Feasibility Modeling Data Inputs: - Revenue projections - Cost projections - Investment costs - Tax rates Inflation Handling: - Inflation should be included in the projections Ideal Candidate: - Proficient in MS Excel, capable of building complex models - Experience in financial modeling for the energy sector - Understanding of manufacturing financial feasibility modeling - Ability to communicate and present complex financial data clearly - Strong analytical and ...

This is a small, one off job I am in need of an experienced bookkeeper with expertise in Xero software. The main tasks will involve: - Reconciling tax and gst payments made as I do not know how to deal with them - There is around 10 lines to reconcile and possible fixed up past payments - Two accounts are not balancing and I would like to fix this You should have strong knowledge of tax management, especially income tax and GST. A certification in Xero and previous experience in a similar role would be advantageous. Your role will be a crucial part in ensuring my financials are in order and tax obligations are correctly met.

I'm looking for a professional to assist me with a new GST registration for my service-based business. Key Tasks: - Complete the GST registration process for a new business - Ensure all necessary information and documentation is correctly prepared - Advise on the best approach for state-wise or single state registration Ideal Freelancer: - Experience in GST registration for service-based businesses - Familiarity with the requirements for new GST registration - Ability to offer guidance on state-wise or single state registration Please provide details of your experience in the field of GST registration in your bid. Your understanding of the process and capacity to provide insightful advice on state-wise vs. single state registration will be key ...

I'm seeking a qualified Chartered Accountant with expertise in handling GST registration and filing particularly for the service industry. Key Responsibilities: - Manage the complete GST registration process for our service-oriented business - Ensure timely and accurate GST filing as per compliance requirements Ideal Candidate: - Proven track record of successful GST registration and filing - Specific experience in the service industry - Strong understanding of GST compliance and audit processes - Excellent communication skills, with a preference for phone-based discussions Looking to engage a professional who can efficiently handle these tasks, providing us with peace of mind regarding our GST compliance.

Hi there I'm looking for an accountant to help prepare my tax returns. A registered accountant, preferably CPA. Must be living in Australia, please don't reach out if you are not living in Australia. Thanks

I'm in need of an experienced US accountant to handle bookkeeping and help with obtaining a Colorado Sales Tax License for my Shopify business. Here are the specifics of the project: - Bookkeeping: as my accountant, you'll be responsible for accurately maintaining records of financial transactions on a regular basis. This includes recording sales, purchases, receipts, and payments, as well as reconciling bank statements and generating financial reports. - Assistance with Colorado Sales Tax License: I need help in applying for a Colorado Sales Tax License. This involves understanding the specific requirements and regulations for sales tax in Colorado and ensuring that my business is compliant. Your experience as a US accountant with a strong backgrou...

I'm in need of a skilled accountant to manage my financial records and tax preparation, specifically for Colorado state tax requirements. Your responsibilities will include: - Handling bookkeeping tasks - Preparing financial statements - Applying for a Colorado Sales Tax License - Ensuring compliance with the state's tax regulations Communication is key, so I'd prefer if we can engage via email and video conferencing. Your expertise in the field and experience with similar projects will be highly valued and appreciated.

the price is changing as the quantity of the purchase, I want to make it change depending on something else I have in mind the plugin is already purchased and it is this plugin

...appeared after I deactivated and deleted my old cookie plugin "Cookie Notice & Compliance for GDPR / CCPA" I now want to use a new plugin called "#" but it is not loading at all. I need you to look into why my new plugin is not working and showing my new cookie policy. CLICK AND COLLECT I have an online store that does deliveries according to a time and date you choose, I use a plugin called "WooCommerce Delivery & Pickup Date Time" to achieve this, I now want to implement a click and collect service which the plugin has already but I need custom components added to my website. Firstly I need a custom order status added called "Ready for collection" this custom status needs to also trigger a custom email that is sent automatical...

I invested few lakhs to acquire a 1.02% stake in an SPV. Despite the overall sale price appreciation over five years, I'm facing a loss upon exit, contrary to expected gains. I'm seeking a forensic audit service to conduct a thorough analysis of this matter. I will provide my observations along with the Audit report and Bank statements. Before bidding, please ensure you have experience in conducting forensic audit investigations and the ability to observe irregularities (which will enable me to engage in a more informed dialogue with the SPV team). Key responsibilities: - Focus is primarily on the review of financial statements - Identify any signs of financial fraud - Deliver a comprehensive report of your findings Ideal candidates for this project should have: - Proven exper...

I am in need of a professional to assist me with getting a form notarized stating that as a non-US resident, I am not liable to pay US federal taxes for my Delaware-based company. Key responsibilities include: - E...assist me with getting a form notarized stating that as a non-US resident, I am not liable to pay US federal taxes for my Delaware-based company. Key responsibilities include: - Ensuring that the provided form is correctly notarized and signed off - Familiarity with the tax laws and requirements for non-US residents in relation to Delaware-based companies This is a one-off task with no additional services needed. The ideal candidate should have prior experience with notarizing similar forms and thorough knowledge of US tax laws, particularly as they apply to ...

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