Strict Standards: Non-static method DB::connect() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 118

Strict Standards: Non-static method DB::parseDSN() should not be called statically in /home/kleth/php/DB.php on line 520

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/php/DB.php on line 557

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 120

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_UtilXboxLive::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_UtilPostal::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_Roles::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_Sitemap::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_Search::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_FileServer::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_UtilCAPTCHA::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_Statistics::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_ListIterator::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_LanguageManager::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_FlashDetection::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_ImageManager::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 161

Strict Standards: Only variables should be passed by reference in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 176

Strict Standards: call_user_func() expects parameter 1 to be a valid callback, non-static method Core_List::getInstance() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Core/Modules.class.php on line 107

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 1217

Strict Standards: Non-static method DB::isError() should not be called statically in /home/kleth/HybridPHP5/Hybrid/Lib/Hybrid.class.php on line 535

Deprecated: Non-static method DB::isError() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB.php on line 1387

Deprecated: Non-static method DB::isManip() should not be called statically, assuming $this from incompatible context in /home/kleth/php/DB/common.php on line 2200

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Revisjonsfirmaet Arne Klæth AS


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Tiltak mot økonomisk kriminalitet
Publisert den 14. desember 2010.

Skatteunndragelsesutvalget har nylig lagt fram sin utredning ”Tiltak mot skatteunndragelser”. Utvalgets mandat var å gjennomgå regler og muligheter for opplysninger og kontroll i skatte- og avgiftssystemet, og for å komme med forslag til regelendringer og andre tiltak på disse områdene som kan styrke innsatsen mot skatteunndragelser.

Utvalget foreslår en rekke tiltak og de viktigste tiltakene er:

Skatterådgiverne:
Hvitvaskingsmeldinger kan videresendes til skattemyndighetene. Revisor skal sende sin begrunnelse for manglende signatur til skattemyndighetene

Skatterådgiverne kan få overtredelsesgebyr ved bistand til skatteunndragelser


NUF
Selskap registrert utenfor EØS – området som er uten reell aktivitet i hjemlandet skal anses som norsk selskap

Kontantøkonomi
Næringsdrivende skal ikke få fradrag etter skatte- og merverdiavgiftsloven hvis det er betalt med kontanter , dette gjelder kontantbetalinger over kr 10.000. 
Tolletaten skal gis myndighet til å illegge gebyr ved valutasmugling.
Utvalgte bransjer (bilpleie/bilverksted, skjønnhetspleie og restauranter) skal føre daglig journal over personalet
Krav om sertifiserte og plomberte kassaapparater


Andre forslag
Kjøp av tjenester fra ikke revisjonspliktige er oppgavepliktig
Skjerpede reaksjoner ovenfor de som unnlater å gjøre ligningsmyndighetene oppmerksom på feil ved ligning og skatteoppgjør

Den norske Revisorforening har overlevert Revisorenes handlingsplan mot økonomisk kriminalitet til finansministeren og Embetsmannsutvalget mot økonomisk kriminalitet.  DnR påpeker i oversendelsesbrevet at revisorene har en svært viktig rolle i å avdekke, bekjempe og rapportere økonomisk kriminalitet. 
Hovedpunktene i handlingsplanen er:
Revisor skal attestere på næringsoppgaven og kontrolloppstillingen over lønn. Hvis revisor ikke attesterer er selskapets ledelse pålagt å sende revisors begrunnelse som vedlegg til selvangivelsen

•Aksjeloven må pålegge styret å foreta en årlig gjennomgang av selskapets interne kontroll og risikostyringssystemer, herunder mislighetsrisiko
•Aksjeloven må pålegge styret å foreta en årlig gjennomgang av skatte- og avgiftsmessige forhold.
•Ved revisorskifte må revisor eksplisitt pålegges å gi de opplysninger ny revisor finner nødvendig for å foreta en tilstrekkelig oppdragsvurdering.
•Det bør lovfestes en plikt for styret til å avholde et møte med revisor i forbindelse med regnskapsavleggelsen
•Det bør lovfestes at revisor skal bekrefte innsendelser til Regnskapsregisteret via Altinn.


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14/01 - Terminoppgave arbeidsgiveragvift og skattetrekk 30/01 - Aksjonærregisteroppgave på papir 07/02 - Aksjonæroppgaven 07/02 - Aksjonærregisteroppgave 14/03 - Terminoppgave arbeidsgiveragvift og skattetrekk 30/03 - Selvangivelse 09/04 - Terminoppgave MVA 14/05 - Terminoppgave arbeidsgiveragvift og skattetrekk 30/05 - Frist Selvangivelse 11/06 - Terminoppgave MVA