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Tax & Legal News - November 2016

In the attached Legal News, you will find the following: 


1. Law No. 05/L – 120 “On TREPÇA”
2. Law Nо. 05/L-010 “On Kosovo Property Comparison And Verification Agency”
3. Law No. 05/L-11- “On Late Payments in Commercial Transactions”
4. Law No. 05/L – 066 “On the Regulated Professions in the Republic of Kosovo”
5. Law No. 05/L – 024 For Emergency Medical Service
6. Agreement between the Government of the Republic of Kosovo and the Government of the United Arab Emirates on the Mutual Promotion and Protection of Investments
7. Regulation on Prevention of Money Laundering and Terrorism Financing
8. Regulation on Reporting of Supplementary Pension Funds
9. Regulation MESP No. 03/2016 for Minimum Technical Standards for Residential Buildings in Condominium
10. Regulation on the Custodian of Pension Assets
11. Regulation No. 04/2016 On Minimum Requirements for the Provisions of Safety and Health Signs at Work
12. Regulation No. 02/2016 On Minimum Safety and Health Requirements for the use of personal protective Equipment at the work place
13. Regulation No. 03/2016 On Minimum Safety and Health Requirements for the protection of employees regarding manual handling of loads

 

 

Tax & Legal News - October 2016

In the attached Special Tax news, you will find the following:

I. Additions and amendments to the Law no. 9920, dated 19.05.2008 “On Tax Procedures” ”, as amended, published in the Official Gazette no. 219, dated 15.11.2016.

In this edition of the Legal News, you will find the following:

I. Additions and amendments to the Law no. 8537, dated 18.10.1999 “On securing charges”, as amended, published in the Official Gazette no. 207, dated 04.11.2016

 

 

 

 

 

 

 

Tax & Legal News - September 2016

 

In the attached Tax News, you will find the following:

I. Abrogation by the Constitutional Court of the decision on base salary for the purpose of calculation of social and health contributions for freelance professionals - Tax perspective

II. Relief from VAT and other tax duties on fuel purchases for diplomatic missions and international organizations

III. Requirements and criteria of the operator that will develop the Central Online Monitoring System (COMS)

In this edition of the Legal News, you will find the following:

I. Abrogation by the Constitutional Court of the decision on base salary for the purpose of calculation of social and health contributions for freelance professionals - Legal perspective

Tax & Legal News - August 2016

In the attached Tax News, you will find the following:

I.     New threshold for tax-free purchases of goods via internet
II.     Joint Instruction “On re-evaluation of immovable property”
III.     Improved National Accounting Standard no. 15
IV.     Amendments and additions to Decision of Council of Ministers no. 77, dated 28.01.2015, “On Mandatory Contributions and Benefits from the Social Security and Health Insurance System”

In this edition of the Legal News, you will find the following:

I.     Amendments to Law on Foreigners

 

Tax & Legal News - July 2016

In the attached Tax News, you will find the following:

I.     Commencement of the second phase of anti-informality campaign
II.    Amendment of the Instruction of the Minister of Finance no. 19, dated 01.09.2011 “On the modalities of the application of excise stamps and fiscal stamps on tobacco, beer and alcoholic products”

In this edition of the Legal News, you will find the following:

I.     Law on re-evaluation of immovable property

 

Tax & Legal News - June 2016

In the attached Tax News, you will find the following:

I.     Full decision of the Constitutional Court on the partial abrogation of the amendments to the Law no. 9920, dated 19.05.2008 “On Tax Procedures”
II.     Amendments to the Decision no. 953, dated 29.12.2014 “On implementing provisions of the Law on VAT”
III.     Decision of Administrative Court of Gjirokastra no. 261, dated 27.04.2016
IV.     Decision of Administrative Appeal Court of Vlora no. 720, dated 06.04.2016

In this edition of the Legal News, you will find the following:

I.     Law no. 52/2016, dated, 19.5.2016 “On saving-loan companies and their unions”

 

Tax & Legal News - May 2016

In the attached Tax News, you will find the following: 

I.      Amendments to the law no. 10 091, dated 05.03.2009 “On statutory audit and organisation of professions of registered accounting expert and approved accountant”

II.      Social protection agreement between Albania and Romania 

III.      Exemption from VAT of financial services

IV.      Compensation scheme for agricultural producers for VAT purposes 

V.      Online gaming and gambling tickets

In this editon of Legal News, you will find the following:

I.      Decision no. 313, dated 27.04.2016 “On some amendments and additions to the decision no. 575, dated 07.10.2013, of the Council of Ministers "On the approval of the rules for the assessment and granting in concession/public private partnership”

Tax & Legal News - April 2016

In the attached Tax News, you will find the following:

      I.        Law no. 34/2016 “On the ratification of the agreement between Republic of Albania and Czech Republic on social security”

     II.        II. Law no. 23/2016 “On the ratification of the agreement between Republic of Albania and Federal Republic of Germany on social security and the final protocol”

    III.        III. Law no. 26/2016 “On the ratification of the Protocol between Council of Ministers of Republic of Albania and Swiss Federal Council, which amends the Convent dated 12 November 1999, between Republic of Albania and Swiss Confederation, on Double Tax Treaty, on income and capital”.

In this edition of the Legal News, you will find the following:

      I.        New Copyright Law

The Tax & Legal specialists in Deloitte possess the knowledge and experience to help you addressing any challenge that you may face in your business activities.

 

 

Tax & Legal News - March 2016

In the attached Tax News, you will find the following:

      I.        Decision of Council of Ministers no. 178, dated 09.03.2016 “On the approval of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information”

     II.        Amendments to the Decision of the Council of Ministers no. 953/2014 “On implementing provisions to the law no. 92/2014, “On VAT”

    III.        Order of Minister of Finance no. 36, dated 08.03.2016 “On the announcement of some changes on International Accounting and Financial Reporting Standards, translated into Albanian”

In this edition of the Legal News, you will find the following:

      I.        Law no. 13/2016, dated 18.02.2016 “On the way of provision of public services through service desks in the Republic of Albania”

     II.        Decision of Council of Ministers no. 179, dated 09.03.2016 “On the approval of the bylaws of the National Business Center”

Tax & Legal News - February 2016

In the attached Tax News, you will find the following:

I.             Final decision of the Constitutional Court on the partial abrogation of the amendments to the Law no. 9920, dated 19.05.2008 “On Tax Procedures”, providing measures against fiscal informality

II.            Decisions of Council of Ministers for the development of social insurance government databases

III.           Instruction for the implementation of the law no. 146/2015, dated 17.12.2015 “On job-seekers”

IV.          Notification of the General Tax Directorate regarding the calculation of social and health contributions for freelance professionals

V.            A decision of the Tax Appeal Directorate related to the non-instalment of electronic cash register by a freelancer

In this edition of the Legal News, you will find the following:

I.  Law no. 9/2016 “On some changes and additions to the law no. 33/2012 “On registration of immovable properties”

II. Decision no. 7 “On some amendments in the Decision no. 3, dated 20.11.2012, “On determining the states having adequate level of protection for personal data”

III. Instruction no. 43 “On some amendments to the Instruction no. 21, dated 24.09.2012, "On establishing the rules for maintaining the security of personal data processed by big controllers" as amended

 

 

Tax & Legal News January 2016

In the attached Tax News, you will find the following:

I.             Decision on base salary for the purpose of calculation of social and health contributions for freelance professionals

II.            The new Law “On Gambling in the Republic of Albania”

III.           Differences between the new Double Tax Treaty with Kosovo and the former one

In this edition of the Legal News, you will find the following:

I.          Decision no. 1023, dated 16.122015 “On the strategic subsectors and development priority areas”

II.          Decision no. 1024, dated 16.12.2015 “On the approval of projects having the status of “Strategic Potential Project”

III.         Decision no. 1025, dated 16.12. 2015 “On promotional and representation services of strategic investments”

IV.        Decision no. 1026, dated 16.12.2015 “On the assessment of the strategic investment documentation”

V.         Decision no. 1027, dated 16.12.2015 “On the fees of services for the strategic investments”

VI.        Decision no. 1028, dated 16.12.2015 “On determining of the margins, rules and documentation of the financial guarantees of strategic investments”

VII.       G. Decision no. 1029, dated 16.12.2015 “On the inter-institutional cooperation in the strategic investments procedures”

VIII.       Decision no. 1030, dated 16.12.2015 “On the organization and form of state’s participation in strategic investments and rules for the creation, functioning and administration of the Fund of Immovable Properties for Supporting Strategic Investments”

IX.        Decision no. 1031, dated 16.12.2015 “On determining of the rules on the functioning, creation, administration and the format, content and procedures for the security of the Strategic Investments Register”

X.         Decision no. 1032, dated 16.12.2015 “On evidencing of the agreements between the strategic investors and the owners of private immovable properties”

Special Edition of Tax News

 

Fiscal Package of 2016.

The Tax & Legal News attached contains information on the most important amendments brought by the Fiscal Package of 2016. 
These amendments have been published in two different Official Gazettes: the Official Gazette no. 244, dated 11.01.2016 and no. 252, dated 22.01.2016. 

Almost all of these changes enter into force as of 1 January 2016.

 

 

Tax & Legal News - December 2015

In the attached Tax News, you will find the following:

      I.        Constitutional Court resolves on suspension of the Law no. 99/2015 “On some amendments in the Law no. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”

     II.        The new Combined Nomenclature Codes of Goods for 2016

    III.        The new Double Tax Treaty with Kosovo effective as of 01.01.2016

In this edition of the Legal News, you will find the following:

      I.        Law on the National Business Center

     II.        New Law on Electronic Identification and Trusted Services

Special Legal News December 2015

In the attached Special Legal News, you will find the following:

I.              Constitutional Court resolves on suspension of the Law no. 99/2015 “On some amendments in the Law no. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”

II.             The Law on Amendment to the Labor Code

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Tax & Legal News November 2015

In the attached Tax News, you will find the following:

I.              Implementation guidance brought by Instruction no. 24, dated 02.09.2008 "On tax procedures" for the measures against tax informality (already anticipated in our notification sent to you on Friday, 4 December and published in our website – click here)

II.             Law no. 122/2015, dated 12.11.2015, “On ratification of the agreement between Republic of Albania and Republic of Macedonia, on social security”

III.            Authorization of Minister of Finance on promotional gambling with fiscal coupons

In this edition of the Legal News, you will find the following:

I.             New Law on Energy Efficiency

II.            Decision of the Council of Ministers no. 893, dated 4.11.2015 “On the Organization and Functioning of the National Inspectorate of Territory Protection”

III.           Decision of the Council of Ministers no. 894, dated 4.11.2015 “On the Unification of the Territory Controlling Procedures by the National Inspectorate of Territory Protection and that of the Local Unit”

A Special Edition focusing on the amendments and additions to the Albanian Labor Code approved by the Albanian Parliament on the session held on 04.12.2015 will be available in the coming days.

Tax & Legal News October 2015

The Tax News attached presents a summary of the main changes in the Albanian tax and accounting legislation during October 2015. A particular attention has been focused to the recent amendments to Law No. 9920 “On tax procedures in the Republic of Albania”, dated 20.05.2008 which strengthen the legal provisions against fiscal informality.

In addition, an overview of the recent changes in other areas of the tax and accounting legislation is presented under the Tax News attached:

−      Amendments to Instruction no. 24, dated 02.09.2008 “On tax procedures” related to the VAT reimbursement procedures;

−      Amendments to Decision of the Council of Ministers no. 953, dated 29.12.2014 “On the implementing provisions of the Law on VAT”;

−      Restatement of the Instruction no. 23, dated 07.09.2015 on the compensation of agriculture producers for purposes of VAT; and

−      New National Accounting Standard on Non-for-Profit Organizations.

Also, an overview of the recent changes in various areas of the legislation is presented under the Legal News attached, prepared by the Legal Department of Deloitte Albania. The main topics included in this publication are as follows:

−      Amendments on the Electronic Document Law

−      Amendments to the Metrology Law

−      New Law on the Natural Gas Sector

October Legal News

In this issue:

- Administrative Instruction No. 12/2016 on defining the procedure for digitalization of scanned basic civil status registers

- Administrative Instruction No. 13/2016 “On equipping with ID Card, passport and driving license with accelerated procedure”

- Administrative Instruction No. 14/2016 “On authorized destruction of public documents and official notes”

- Administrative Instruction No. 15/2016 “On the manner of establishing and functioning of business incubators”

Tax & Legal News August 2015

The Tax News attached presents a summary of the main changes in the Albanian tax legislation entered into force in August 2015 and related to the procedures for the reimbursement of VAT and the tax reliefs for operators and developers of the technology and economic development zones.

 

In addition, an overview of the recent changes in various areas of the legislation is presented under the Legal News attached, prepared by the Legal Department of Deloitte Albania. The main topics included in this publication are as follows:

−     Amendment to the law no. 125/2013, dated 25.04.2013 “On concessions and public private partnership”;

−     Decision no. 58, dated 13.07.2015  of State Aid Commission related to involvement of state aid in strategic investments; and

−     Decision no. 634, dated 15.07.2015 of the Council of Ministers on “Health and security in work premises for pregnant women and new mothers”.

Tax & Legal News September 2015

The Tax News attached presents a summary of the main changes in the Albanian tax legislation entered into force in September 2015 that include:

  • Introduction of the new risk-based method for selecting the taxpayer for tax audits
  • Amendments to Instruction no. 6, dated 30.01.2015 “On VAT”
  • Amendments to Instruction no. 24, dated 02.09.2008 “On tax procedures in the Republic of Albania”
  • Sports equipment and materials exempt from VAT and custom duties
  • Compensation of agriculture producers for purposes of VAT

In addition, an overview of the recent changes in various areas of the legislation is presented under the Legal News attached, prepared by the Legal Department of Deloitte Albania. The main topics included in this publication are as follows:

  • National Registration Center Fees
  • Law on Tourism

The Tax & Legal specialists in Deloitte possess the knowledge and experience to help you addressing any challenge that you may face in your business activities.

Tax & Legal News July 2015

In this issue:

I. Tax amnesty for penalties on Social and Health Contributions

II. Decision of the Council of Ministers no. 629, dated 15.07.2015 “On the approval of technical manuals of construction work prices and their technical analysis”

III. Technical Instruction no. 22225, dated 16.07.2015 of the General Tax Directorate on tax inspections and investigations 

IV. COM Decision 632/2015 “On some amendments and additions to the Decision no. 108, dated 09.02.2011 of the Council of Ministers “On capacities that should have the employees, persons and specialized services, dealing with safety and health at work”

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Special Legal News July 2015

The Tax & Legal News attached contains a summary of the recent changes in the legislation that were approved by the Albanian Parliament:I.

I. Foreigners’ Residence Permit Procedures

II. New Law on Electricity Sector

III. Strategic Investments in Albania

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Tax & Legal News June 2015

In this issue:

  1. Minimum level of the rental fees for tax purposes
  2. Amendment to the list of VAT exempt supplies
  3. VAT exempt supplies of goods and services in the research phase of hydrocarbon operations
  4. Amendment to Law no. 9789, dated 19.07.2007 “On the establishment and functioning of economic zones” 
  5. Amendment to Decision no. 54, dated 05.02.2014 “On determination of criteria, procedure and ways of leasing, emphyteusis or other contracts of the state properties”
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Special Legal News May 2015

The Tax & Legal News attached contains a summary of the recent changes in the legislation that were approved by the Albanian Parliament:

  • New Code of Administrative Procedures that aims the approximation  with the  aquis communautaire and the best relevant practices applicable in the EU member countries and also the improvement of the efficiency of the law governing the administrative procedures in Albania;
  • Changes to the Law on the Organization and Functioning of the Local Government, in compliance with the new territorial division following the administrative and territorial reform approved last year. 
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Tax & Legal News May 2015

The Tax & Legal News attached contains a summary of the main changes in the Albanian legislation entered into force in May 2015 and concerning different areas such as: 

  • Levels of losses, scraps and damages of goods that will be allowed as deductible for CIT Purposes for various industries and sectors.
  • Entry into force of the Double Tax Treaty between Albania and Kosovo.
  • Disclosing of tax information by taxpayers pursuant to the provisions of Double Tax Treaty agreements in force.

This issue includes also an overview of the most recent court rulings on various tax matters, including a complex case involving the mobile telecommunication industry.

 

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Tax & Legal News April 2015

The General Tax Directorate has started with the publication in its official website of the final court decisions regarding tax matters. Starting from the current edition of Tax & Legal News in April 2015, our Tax & Legal specialists will provide a concentrated overview of the published court rulings on tax disputes.

Please refer to the Tax & Legal News attached for information on these court decisions and some relevant amendments to the tax legislation occurred during April 2015.

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Special Tax News - Advance Pricing Agreements

Following the publication of an Instruction on Advance Pricing Agreements (APAs) in March 2015, we bring you through this Alert answers to the most common questions asked on APAs: What are they? Who is eligible? What are the benefits? What is the process? How much does it cost? How long does it take?...

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Tax & Legal News March 2015

The Tax & Legal News attached contains a summary of the main changes in the Albanian legislation entered into force in March 2015 and concerning different areas such as: VAT (new deadline for submission of books), new rules for registrations/applications at the National Registration Centre (including new rules for the submission of financial statements and audit opinion), a new Double Tax Treaty, etc. 

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Tax & Legal News January - February 2015

A summary of the main changes in the Albanian legislation published in the months of January & February and mainly entered into force in January 2015 in different areas: VAT, income tax, social and health contributions, electronic declaration, customs code, etc.

Click for the full alert page

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2015 Fiscal Package

The Tax & Legal News attached contains information on the most important amendments brought by the Fiscal Package of 2015. All of these provisions are effective as of 01.01.2015.

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Information on the new system of electronic tax filing

The General Tax Directorate has launched a new system of electronic tax filing with the aim of maximizing the effectiveness of the communication between the taxpayers and the tax administration. Please find in this Notification the main features of the new system and the new procedures for exchanging of communication with the tax administration. 

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December 2014 Collection

In light of certain amendments that occurred in the Albanian legislation during the second half of 2014 in different areas: customs, excise tax, accounting, company law etc., Deloitte has prepared a Tax & Legal News containing information regarding the impact of such amendments.  

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Legal News - December 2014

Following certain amendments that occurred in the Albanian legislation during October and November 2014, Deloitte has prepared a Tax & Legal News containing information regarding the actions to be taken based on such amendments.

Amendments to the Law no. 9901 dated 14.04.2008 “On Entrepreneurs and Commercial Companies” are among the most relevant, by defining also a new deadline (and a respective penalty) for the adaption of the statute of companies registered before 20.05.2008.
 

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Transfer Pricing - The new wave of regulations

As previously announced in our Transfer Pricing News No.1, the expected Instruction on Transfer Pricing has been finalized and published by the Ministry of Finance in the Official Gazette No. 97, dated 26 June 2014, and enters into force on that same date. It contains only few minor changes from the announced Draft, whilst all the related provisions anticipated in our Transfer Pricing News No.1 are now valid and effective. Below, we take a quick look at the rules and procedures included in this Instruction.

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Transfer Pricing

On April 24, 2014, the Albanian Parliament approved amendments to Law no. 8438 dat-ed 28.12.1998 “On Income Tax”, amendments to Law no.9920 dated 19.05.2008 “On Tax Procedures in the Republic of Albania”. The amendments were published in the Official Gazette on May 20, 2014 and will enter into force on June 4, 2014.


The supporting Instruction “On Transfer Pricing” issued by the Ministry of Finance is cur-rently available as a draft. Provisions relating to this Instruction may therefore be subject to change.


The amendments introduce new Transfer Pricing Regulations based on the OECD Trans-fer Pricing Guidelines for Multinational Enterprises and Tax Administration (2010). In case of differences or conflicts between the OECD TPG 2010, the Albanian Regulations will take precedence.
The new provisions will have direct effect for every entity that engages in one or more controlled transaction/s with associated parties.

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September 2014 Tax Alert

All the following amendments to the tax legislation of the Republic of Albania have been published in the Official Gazette no. 126, dated on 11.08.2014, and enter into force 15 days after their publication. The Ministry of Finance is expected to issue soon the respective sublegal acts.

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New law on VAT

The new Law on VAT, Law No. 92/2014, has been approved by the Albanian Parliament on 24 July 2014 and has been published in the Official Gazette No. 128, dated 13 August 2014. It will enter into force as of 1 January 2015, by abolishing the current Law on VAT No. 7928 dated 27 April 1995 as amended, as well as the related sub-legal acts for its implementation.

The Ministry of Finance is expected to issue the necessary Instruction(s) within 4 months from the date of publication of this new Law in the Official Gazette (expected within 13 December 2014). The new Law is conceived and structured in line with the European Union Council Directive 2006/112/EC of 28 November 2006 on the common system of Value Added Tax, as amended (following “the EU Directive”).

The aim of the Law is to significantly harmonize the Albanian VAT legislation with the EU Directive, in attendance of a full adaptation with the membership of Albania in the EU. The new Law regulates many aspects not addressed in the current Law and brings significant changes to the main principles and rules. We are mentioning some of the most important ones.

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August 2014

In this issue:
I. New assessment base for the calculation of social security contributions.
II. Withholding tax declaration and payment form.

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January to June 2014

January 2014 

In this issue:
I. List of the supplies of goods and services classified as related to the research phase of
hydrocarbon operations that qualify for the VAT exemption
II. The royalty tax declaration form in the mining and oil industry.
III. The tax declaration form for packaging sold by manufacturers

February 2014

In this issue:
I. The new VAT reimbursement procedures

March 2014

In this issue:
I. The new Law “On Foreigners”: further clarifying and specifying legal acts relating to proceduresfor the issuance of work permits
II. Instruction of the Bank of Albania No. 2, dated 27.3.2014 “On execution of obligations in bank accounts”
III. Law No. 27/2014 dated 20.3.2014 “On the ratification of the Additional Protocol 3 to CEFTA 2006”

April 2014

In this issue:
I. Amendments to Instruction no. 17 “On VAT” regarding the input VAT deduction for fuel purchases
II. Decision of the Council of Ministers regarding the definition of “Exporters” eligible for the simplified VAT reimbursement procedures

June 2014

In this issue:
I. Decision on the Approval of the Financial Statements and Profit Destination for FYE 2013

July 2014

In this issue:
I. Introduction of the amendments related to the Transfer Pricing regulations
II. VAT refund procedures for diplomats and international organizations
III. New threshold for the import VAT and customs exemption applicable on distance purchases
IV. Amendments to Law no. 138/2013 “On Renewable Energy Resources”

A colection of tax alerts from January till July 2014

Access the links below to view tax alerts prepared by Deloitte professionals around the world.

Global Indirect Tax Alerts

Global Rewards Updates

Global Tax Alerts

Global Transfer Pricing Alerts

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