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📢 Big Changes in Invoicing Rules Under RMC No. 77-2024 & RR No. 11-2024 📄💼

The Bureau of Internal Revenue (BIR) has rolled out crucial updates through Revenue Memorandum Circular (RMC) No. 77-2024 and Revenue Regulations (RR) No. 11-2024, both anchored in the Ease of Paying Taxes (EOPT) Act. These issuances provide clarity and transitional relief for Philippine businesses adjusting to the revised invoicing system mandated by RR No. 7-2024.

Let’s break down the essentials every taxpayer should know.

🧾 From Official Receipts to Invoices: A Major Paradigm Shift

Effective April 27, 2024, sales invoices are now the primary documents for all sales of goods and services. Under the old system, Official Receipts (ORs) were used for services. Not anymore.

RMC No. 77-2024 reinforces this shift:

“The term ‘invoice’ now covers both sale of goods and services. The invoice shall be the basis of claiming input VAT and documenting expenses.”

🛠️ RR No. 11-2024: Making the Transition Easier

Issued on June 13, 2024, RR No. 11-2024 amends the transitory provisions of RR No. 7-2024, offering flexibility to help businesses comply without disruption. Here's what you need to know:

🔄 1. No Need to Update Your Certificate of Registration (COR)

If your COR still shows the Annual Registration Fee, you’re not required to replace it. The ₱500 annual fee is no longer mandatory, and your COR remains valid unless other registration details change.

📘 2. You Can Still Use Your Unused Official Receipts — But With Conditions

You have two options:

✅ Option A: Use as Supplementary Document

Continue using old Official Receipts, Collection Receipts, etc.
Stamp this phrase clearly:

“THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX.”

✅ Option B: Convert to Invoices

Cross out "Official Receipt" and stamp a new title like:

"Invoice," "Billing Invoice," "Service Invoice", etc.
Must include key information: quantity, unit cost, nature of service, etc.
These can be used to claim input tax, if fully compliant.
No BIR approval needed for stamping.

⏳ Deadline to Report Unused ORs for Conversion:
July 31, 2024 – Submit inventory of unused ORs to your RDO.

🖨️ 3. CRM/POS and e-Invoicing Systems Must Be Reconfigured

Taxpayers using:

Cash Register Machines (CRM)
Point-of-Sale (POS) Machines
E-receipting or Electronic Invoicing Software
Computerized Accounting System (CAS)/Books of Accounts (CBA)

must adjust system wording from “Official Receipt” to “Invoice” types.

📅 Deadline for Reconfiguration:

December 31, 2024

👉 Extension (max 6 months) allowed with RD or LTS approval.

🔁 No Need to Reaccredit Systems for Minor Enhancements

But for CAS/CBA, this is a major enhancement and must follow standard registration and permit replacement procedures.

⚠️ 4. Penalties for Non-Compliance After Key Dates

Starting April 27, 2024:

Manual ORs without conversion = not valid as sales invoices
CRM/POS/e-invoicing outputs labeled as "Official Receipt" = valid only until Dec. 31, 2024

📌 After Dec. 31, 2024, failure to issue a proper Invoice is punishable with:

🧾 ₱1,000 to ₱50,000 fine
🚨 2 to 4 years imprisonment under Section 264(a) of the Tax Code

✅ Action Steps for Taxpayers

📝 Submit inventory of unused ORs by July 31, 2024
🖨️ Reconfigure POS/CRM/CAS systems by Dec. 31, 2024
🧾 Ensure invoices contain: business name, address, TIN, quantity, price, and description of goods/services
📤 Get new ATP for invoices after converted receipts are used up

💡 Final Thoughts

These changes are not just compliance requirements—they’re a move toward streamlined tax administration under the Ease of Paying Taxes Act. Understanding and adapting to RMC No. 77-2024 and RR No. 11-2024 can save you from hefty penalties and set your business up for smoother BIR audits.

🌟 Transforming Governance with Integrity: Online Training for Values Restoration Officers (VROs) this June 2025 🌱

In a society where ethical leadership and values-based governance are becoming increasingly essential, a significant training initiative is set to take place this June. The Council for the Restoration of Filipino Values (CRFV) is spearheading an impactful online program, aimed at empowering government leaders and civil servants with the tools and mindset needed to inspire transformation from within their own agencies.

📘 What’s Happening? A National Effort to Champion Filipino Values 💼

From June 17 to 19, 2025, the CRFV will conduct a three-day virtual training program for Values Restoration Officers (VROs) across various branches of the government, including departments, bureaus, agencies, and government-owned and controlled corporations (GOCCs). As a Civil Service Commission Accredited Learning and Development Institution, CRFV’s initiative supports the broader thrust of instilling a values-centric approach to governance—a powerful soft strategy in combating corruption and inefficiency.

Unlike conventional anti-corruption methods that rely heavily on enforcement, this program introduces a human-centered solution, emphasizing internal transformation and ethical clarity among public servants. Through comprehensive online modules and guided reflection, participants will delve into the core of Filipino identity, integrity, and moral responsibility.

🧭 Why It Matters: Values as the Cornerstone of Transformational Leadership 🔑

The training goes beyond basic orientation. It is meticulously designed to produce transformational leaders—individuals who not only manage but inspire change by embodying the highest standards of morality and ethical decision-making. These officers will serve as values champions within their own institutions, leading by example and influencing peers through character-driven leadership.

Participants will explore concepts that combine:

Transformational leadership principles
Practical skills development
Deep personal and organizational values enhancement

The goal? To spark a cultural shift in how public institutions operate—shifting from rule-based to values-driven governance.

🏛️ Who Should Join? Building a Network of Ethical Leaders 🤝

Target participants include current and aspiring leaders designated or appointed as Values Restoration Officers, values advocates, or development focal persons by their respective offices. This training provides a unique opportunity to form part of a nationwide movement advocating for authentic leadership and personal accountability in public service.

Importantly, participation is voluntary for teachers from both public and private schools, and is structured to avoid interference with instructional time, in accordance with DepEd Orders No. 012, s. 2025 and No. 66, s. 2017.

📞 Want to Get Involved or Learn More?

For interested participants or agencies seeking to register their personnel, inquiries may be directed to the program coordinators:

Ms. Micah Tecne or Ms. Maidee Sison
📞 (074) 244-5375
📱 0999-221-6826 / 0917-700-2914
📧 Email: crfv.vro2019@gmail.com

This initiative is shared per DepEd Advisory No. 086, s. 2025, in compliance with DepEd Order No. 8, s. 2013, solely for public awareness and not as an endorsement, following DepEd Order No. 28, s. 2001.

🔬📽️💡Creative Innovation Meets STEM: DOST-SEI's 2025 Competitions Are Inspiring Filipino Youth Like Never Before

In a world driven by science, technology, engineering, and mathematics, or STEM, education must evolve beyond books and lectures. The Department of Science and Technology - Science Education Institute (DOST-SEI) is leading this transformation by providing young Filipinos with hands-on, creative, and impactful learning experiences. Their 2025 lineup of STEM competitions for high school students proves that science isn’t just a subject—it’s a way to change the world.

These competitions are more than academic contests—they're national platforms for innovation, creativity, and social impact. Here's what the future of Philippine STEM education looks like in 2025:

Click here to read the DepEd advisory: https://www.deped.gov.ph/wp-content/uploads/A_s2025_090.pdf

🎬 1. Indie-Siyensya: Science Comes to Life Through Film (March–November 2025)

Science and storytelling come together in the 9th Indie-Siyensya Filmmaking Competition, where young filmmakers across the Philippines are invited to explore science through the lens of cinema. This is not your typical science fair—this competition gives students the freedom to direct, shoot, and edit short films that highlight scientific concepts, environmental challenges, or health awareness, all while sparking conversations that matter.

By using film as a medium, the competition fosters both creative expression and scientific literacy, showing that science is deeply human and worth sharing with the world. Whether it’s about climate change, pandemic response, or local discoveries, every story has the power to influence minds.

📧 Email: indiesiyensya@sei.dost.gov.ph
📱 Facebook: facebook.com/dostseiindiesiyensya

CLICK HERE FOR DETAILED MECHANICS AND MORE

🤖 2. imake.wemake: Where Innovation Meets Social Impact (April–December 2025)

The 9th imake.wemake: create, innovate, collaborate competition is one of DOST-SEI’s flagship programs, designed to empower high school students to tackle real-world problems using technology. Participants form teams to create solutions using accessible technologies such as microcontrollers, sensors, and open-source platforms.

The goal? To design prototypes that address community issues like disaster preparedness, smart agriculture, health access, or environmental protection. Unlike one-time projects, these innovations are judged for their feasibility, creativity, and potential long-term benefits.

This competition teaches students how to think like engineers and act like entrepreneurs, preparing them for real-world problem-solving and teamwork in the tech industry.

🔗 Shortcut link for mechanics: tinyurl.com/ninthimwm
📧 Email: imake.wemake@sei.dost.gov.ph
📱 Facebook: facebook.com/imake.wemake

⚙️ 3. Tagsisang Robotics: Girls and Gears (Sept–Oct 2025 & March 2026)

Last but definitely not least, the Tagsisang Robotics: Girls and Gears program is a robotics competition designed to develop the next generation of Filipino tech leaders—especially encouraging female participation in the field. While the event is open to all, it specifically aims to increase the number of girls and women in robotics, programming, and information and communication technology (ICT).

The competition follows a mentorship-based model, helping students not just learn the tech, but also build confidence, leadership, and innovation skills. It’s about creating equal opportunities in STEM, while promoting national pride through collaborative tech development.

📧 Email: jsjavier@sei.dost.gov.ph
📱 Facebook: facebook.com/tagsisangrobotics

CLICK HERE TO READ THE MECHANICS

🌐 STEM for All: Why These Competitions Matter

Each of these programs reflects DOST-SEI’s commitment to making STEM inclusive, accessible, and engaging for Filipino youth. By blending science with filmmaking, hardware innovation, and robotics, students are offered diverse pathways to explore their interests and talents.

These national competitions:

Help students gain practical skills and real-world experience
Promote collaboration and innovation
Strengthen science communication
Encourage gender diversity and inclusivity in tech fields

More than prizes and medals, the true reward is the impact students can make in their communities and beyond.

📌 How Schools Can Get Involved

Participation in these programs is voluntary, and schools are encouraged to support students in these enriching experiences. Full details, deadlines, and competition mechanics are available on the official DOST-SEI website.

Don't miss this chance to let your students discover their potential in science and technology, while gaining national recognition and life-changing experiences.

📝📚 Accuracy Matters: Correcting Spelling and Typographical Errors in Grade 1 Filipino Textbooks 🇵🇭🔍

When it comes to education, especially at the Grade 1 level, even the smallest spelling or typographical mistake can shape how children learn foundational concepts. In a recent teacher advisory released on 14 May 2025, two sets of Filipino educational textbooks have been identified to contain various errors that require prompt attention. Ensuring these materials are corrected is crucial in maintaining the integrity of the learning process and promoting excellence in early childhood education.

✏️ Makabansa: Lahing Pilipino – Correcting the Basics of Filipino Identity 🇵🇭

The textbook titled Makabansa: Lahing Pilipino, printed in 2024 and published by Rex Bookstore, Inc., has reported multiple spelling issues that could affect a young learner’s language development and comprehension. The following are key corrections that were advised:

One notable error appears on Page 51, where the term “pamayaman” should correctly be “Pamayanan”. The incorrect spelling alters the intended meaning, potentially confusing children between the concept of wealth (yaman) and community (pamayanan), both foundational topics in early social studies.

On Page 63, the term “Pareho-pareho” was misspelled as “Pareho-pareho” in a format that lacks uniformity and could mislead students about repetition patterns in the Filipino language. It has now been corrected to “Pare-pareho”, a more accurate depiction of the idea of similarity in quantity or quality.

A major correction on Page 204 replaces the difficult-to-read “tagapagalaga” with the correctly hyphenated “Tagapag-alaga”, ensuring that learners understand the root words and compound construction, which is vital in mastering Filipino morphology.

Lastly, on Page 211, the word “RECYCLABE” is a typographical error corrected to the proper spelling: “RECYCLABLE”—a crucial correction for environmental education.

These spelling fixes are more than cosmetic. They are essential in developing accurate reading fluency, especially in mother tongue-based multilingual education (MTB-MLE), which is a key component of the K-12 curriculum in the Philippines.

📘 Hiraya: Tungo sa Pagbasa at Literasi – Literacy Begins with Precision 📖✨

Another textbook titled Hiraya: Tungo sa Pagbasa at Literasi, published by Magallanes Publishing House, Inc., also printed in 2024, has a set of typographical errors that affect both grammar and meaning.

On TX Page 54, the word “parangap” is corrected to “pangarap”, a simple but impactful mistake. “Pangarap,” meaning dream, is a core vocabulary word in building aspirations and imaginative thinking in students.

In the Table of Contents (TM – Talaan ng Nilalaman) for Aralin 5, the error “Kapligiran” was corrected to “Kapaligiran”. This is significant as “Kapaligiran,” meaning environment, is a key thematic focus in multiple subjects including science and civics.

More complex contextual errors also appear in the TM - Page 33 entry, where “Palaro ng Tacloban” has been amended to “Palarong Pambansa sa Tacloban”. This correction ensures historical accuracy and relevance in terms of national sporting events, which helps students contextualize geographical and cultural learning.

On TM Page 151, the phrase “Gues the Keyword” lacked correct spelling and grammar, and was appropriately revised to “Guess the Keyword”. Spelling errors in English instructions can impair bilingual instruction, which is common in many Philippine schools.

🧠 Why These Corrections Matter for Students and Teachers 🎓

These updates reflect more than just typographical diligence—they represent a commitment to educational excellence and ensuring that learning materials reflect the accuracy and clarity students deserve. In the early years of reading and writing, consistent exposure to correctly spelled words and grammatically sound sentences nurtures confidence, comprehension, and long-term academic success.

Educators are encouraged to update classroom copies and inform students and parents accordingly. In the digital age, sharing these revisions via printed handouts, PDF updates, or class announcements ensures that no learner is left behind due to textbook errors.

Ultimately, these corrections serve as a reminder that publishing integrity and collaborative vigilance between schools, teachers, and publishers play a key role in raising a literate and critically thinking generation.

🎓 Study in Canada Without a Study Permit: A Golden Opportunity for Eligible Workers

Canada remains a top-tier destination for international students, drawing talent from across the globe. But did you know that you can now study in Canada without a study permit if you meet specific conditions? While many still navigate the traditional process of obtaining a study permit in Canada, recent changes by Immigration, Refugees and Citizenship Canada (IRCC) open new doors for foreign workers already living in the country.

Let’s explore how this policy works, who qualifies, and why it’s a game-changer for those who dream of advancing their education while already holding a Canadian work permit.

✅ Who Can Study in Canada Without a Study Permit?

In a progressive shift introduced in 2023, Canada now allows certain work permit holders to study without a study permit. This is part of a temporary public policy aimed at making education in Canada more accessible for those already contributing to its workforce.

To qualify under this policy, the worker must have:

Submitted a work permit application on or before June 7, 2023
Received confirmation that the application was received by IRCC by that date
A valid work permit or maintained status if an extension is under processing

This exemption is valid until June 27, 2026, offering a generous window for those eligible to enhance their qualifications.

📅 Eligibility Rules and Validity Period

If you are among the lucky group that applied on or before June 7, 2023, you can study for the entire duration of your valid work permit. You can even continue your studies while your work permit extension is under review—as long as the extension was applied for by the deadline and remains pending.

However, if your application was submitted after June 7, 2023, you are not eligible for this permit-free study path. In that case, you must follow the standard procedure to obtain a study permit before enrolling in any academic program.

The final expiry date of this temporary policy is June 27, 2026, regardless of your permit's individual expiration.

📝 How to Inform Educational Institutions of Your Exemption

Canada’s Designated Learning Institutions (DLIs) require proof that you are legally allowed to study without a permit. To comply with this policy and gain admission, you must present one of the following:

Your valid work permit
An Acknowledgment of Receipt (AOR) from IRCC showing timely submission of your extension
A letter of work authorization confirming your status
An official IRCC email confirming your eligibility under the new study permit exemption policy

Make sure your documents are up to date and clearly reflect your eligibility status to avoid delays in your enrollment process.

🌟 Why This Matters: Benefits of Studying Without a Permit

This rare opportunity is about more than just avoiding red tape. It’s a strategic advantage for foreign workers who aspire to build a life in Canada:

Gain Canadian academic credentials without waiting for a study permit
Boost your chances of securing a Post-Graduation Work Permit (PGWP)
Use your Canadian education and work experience to increase your Express Entry CRS score for Permanent Residency (PR)

By removing bureaucratic hurdles, Canada is encouraging skilled workers to become lifelong contributors to its economy and society.

🌍 Canada’s Education System: A Stepping Stone to the Future

Currently, more than 400,000 Indian students alone are pursuing education in Canada—a testament to the country's world-class education system and welcoming immigration pathways. This new policy strengthens Canada's commitment to making higher education inclusive and adaptable for all.

🕍 Texas Debates Displaying Ten Commandments in Public Schools: A Battle Over Faith, Freedom & Education 📜

In a bold move stirring national debate, Texas is stepping closer to mandating the display of the Ten Commandments in every public school classroom. While the push is framed as a return to “historical values,” it has reignited discussions around the separation of church and state, religious freedom, and the role of faith in education.

📘 A Clash of Principles: Religious Roots vs Constitutional Boundaries

The proposal, championed by Republican lawmakers, recently gained significant momentum in the Texas House. If passed, the Lone Star State would become the largest in the U.S. to legally require the Ten Commandments to be posted in all public school classrooms. Proponents argue that these biblical directives are not just religious symbols, but foundational moral guidelines that shaped the country's judicial and educational systems.

According to Republican Rep. Candy Noble, a co-sponsor of the bill, the motivation behind this legislative push is “to highlight what is historically significant for our nation.” This initiative rides the wave of recent conservative efforts across the U.S. to introduce or strengthen religious presence in public schools.

⚖️ Legal Hurdles on the Horizon

While the bill is expected to pass into law with Governor Greg Abbott’s support, it is almost certain to face legal challenges. Critics argue that the proposed legislation violates the First Amendment, specifically the Establishment Clause, which prohibits government endorsement of religion.

Louisiana and Arkansas have similar laws, but Louisiana’s version has already been halted after a federal judge ruled it “unconstitutional on its face.” Legal experts suggest that Texas may face the same judicial roadblocks, setting the stage for another Supreme Court showdown.

🏫 More Than Just Posters: A Growing Religious Presence in Schools

Texas lawmakers are not stopping at wall displays. Another measure recently sent to Governor Abbott allows schools to offer a daily voluntary prayer or scripture reading period. Supporters like Rep. Brent Money see this as a moral necessity, saying, “Our kids in our public schools need prayer, need Bible reading, more now than they ever have.”

These developments are part of a broader conservative strategy to integrate Christian values into public education, aligning with similar national efforts in recent years that have allowed public funds to be used for religious entities.

🙏 Faith vs. Freedom: The Diversity Dilemma

While supporters see the Ten Commandments as universally beneficial, opponents—including many Christian, Jewish, and interfaith leaders—warn that the law could marginalize students of different faiths or no faith at all. In a state with nearly 6 million students and over 9,000 public schools, enforcing a single religious text raises complex questions about religious inclusivity.

Faith leaders have argued that compelling students to engage with a single interpretation of a religious text in a public school setting infringes on the freedom of conscience, a core tenet of both American law and interfaith ethics.

🖼️ What's Required? A Closer Look at the Mandate

The legislation requires each classroom to display a 16-by-20-inch framed or poster version of the Ten Commandments in English, regardless of translation differences among faiths. Efforts by Democratic lawmakers to broaden the scope to include other religious texts or multiple versions were swiftly rejected.

This rigid approach may further intensify legal scrutiny, as many faiths interpret the commandments differently, and translation plays a vital role in understanding and context. Critics argue that enforcing a single version risks favoring one denomination over another, a stance already deemed problematic by courts in past rulings.

🧠 The Bigger Picture: Education, Identity & the State

As Texas moves forward with these religious education laws, the implications stretch beyond legalities. This isn't just about posters or prayers; it’s about who gets to define morality in a public space, and how much religious influence the state can or should have in shaping young minds.

For supporters, it’s a return to values. For critics, it’s a step away from neutrality. Either way, the coming months will reveal whether Texas’s bold move will stand legally—and how it might influence national education policy in the years to come.

💼 International Students in the U.S. Face Uncertainty: How to Stay Safe, Informed & Empowered 📚

The United States remains a top destination for students worldwide, but international students now face increased challenges that go beyond academics. Amid heightened political tensions, administrative crackdowns, and controversial policy changes, students on F-1 and J-1 visas must navigate a rapidly changing landscape with care and strategy. Here’s what you really need to know to protect your status, your rights, and your future. ✅

🔐 Know Your Rights — Before You Need Them

While international students may feel like guests, U.S. law still grants them fundamental rights, including the right to remain silent, the right to an attorney, and the right to a hearing before an immigration judge. These rights can serve as lifelines when facing interactions with Immigration and Customs Enforcement (ICE) or Customs and Border Protection (CBP) agents.

Unfortunately, the legal climate has become increasingly volatile. Students from prominent universities like Harvard are facing scrutiny, with the Department of Homeland Security (DHS) even revoking their institutions' ability to host international students. DHS cited national security concerns and accused schools of failing to provide records of alleged misconduct. Still, federal judges have issued temporary blocks, indicating that courts remain a critical avenue for student protections.

Legal advocates strongly advise never signing any immigration-related documents without speaking to a qualified attorney. Even minor missteps, like missing visa renewal deadlines or unintentionally violating travel restrictions, can lead to deportation proceedings. ⚖️

📅 Keep Visa and SEVIS Status Up-to-Date

Your SEVIS record is more than a file—it’s your legal lifeline in the U.S. This digital profile holds information about your visa, academic program, and even your physical address. Any inconsistency or lapse can lead to automatic visa termination and flagging for deportation.

International students must:

Monitor visa expiration dates closely.
Renew visas and update SEVIS records immediately if changing schools, programs, or addresses.
Consult your Designated School Official (DSO) before traveling abroad.

Recent DHS crackdowns have used SEVIS data to target students for visa revocations—many without warning. Thousands have had their status terminated, only to be later reinstated through court injunctions. The lesson? Proactivity is no longer optional—it’s essential. 🧾

🚨 Avoid Legal Trouble — Even Minor Offenses Matter

It may come as a surprise, but traffic violations like driving without a license or failing to stop for emergency vehicles have resulted in deportations. Students like Felipe Zapata Velásquez and Priya Saxena saw their academic futures upended by infractions many would consider minor.

In this climate, any interaction with law enforcement can trigger ICE involvement. If stopped by officers, ask whether they are part of ICE or local police. If you’re unsure of your rights or how to respond, remain silent and request an attorney.

When in doubt, use public transportation or rideshare services to minimize risk. Don’t give ICE a reason to question your presence.

🧾 Always Carry Proper Documentation

You should carry your passport, visa, I-20/DS-2019 form, or any pending application receipts both on and off campus. Having these on hand can:

Prove your lawful status immediately.
Reduce the risk of detention during random checks.
Simplify interactions with both law enforcement and immigration authorities.

Remember: Being undocumented—even briefly due to a lapse—can result in “unlawful presence” penalties, barring future reentry.

📱 Think Before You Post: Digital Footprints Are Being Watched

While the First Amendment protects free speech, foreign nationals are under increased surveillance for social media activity, especially if their posts are deemed “anti-American” or antisemitic by federal agents. This vague classification has already led to cases like that of Rumeysa Ozturk, whose arrest and detention over a political op-ed sparked national outrage.

The line between free expression and perceived threats is growing blurrier. Exercise extreme caution with online statements, especially related to protests, foreign policy, or political movements.

As guests in the U.S., international students must balance advocacy with personal safety.

📞 Have an Emergency Action Plan in Place

Know who to call if things go wrong. Your emergency plan should include:

A trusted immigration attorney’s number.
Friends or family who can locate you via ICE’s detainee locator.
A written and memorized script if confronted by immigration officials.

If approached by agents, request identification. Stay calm, comply, and call your lawyer immediately. Avoid resisting, lying, or presenting false documents.

📚 Your Education Journey Isn’t Over — Despite the Uncertainty

Despite visa revocations and increased monitoring, the majority of international students remain unaffected. According to DHS data, fewer than 0.3% of international students have had visas revoked. And the U.S. judicial system has repeatedly pushed back against overreaches.

Experts like Miriam Feldblum of the Presidents’ Alliance affirm that international students remain vital to U.S. innovation, academic leadership, and economic growth. Court victories and policy reversals show that hope is not lost.

So while vigilance is critical, so is resilience. The American academic experience, with all its hurdles, still offers world-class opportunities and a path to future success. 🌍🎓

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