) separating area for communication with or providing services to a client from other business area particularly, and identifying such services area with obvious signboard or symbol; (2) conducting personnel

fee and other expenses related to property, plant and equipment. 2.5.3 Tax and duties means variety of taxation, namely specific business tax, signboard tax, stamp duties, excluding corporate income tax

particularly, and identifying such services area with obvious signboard or symbol; (2) conducting personnel, who have duty to communicate with or provide services to the client , to display themselves, by ways