div class=trans-pagebutton class=gotoPage data-page=1Page 1button div class=trans-imagea href=https:reader039fdocumentsusreader039viewer20220402025e80667342b5751d441bc1a4html5page1jpg target=_blank img data-url=documentcoa-circular-no-87-278-and-reiterated-under-coa-circular-no-2009-01-hence-thehtmlpage=1 data-page=1 class=trans-thumb lazyload alt=Page 1: · COA Circular No 87-278 and reiterated under COA Circular No 2009-01 Hence the review and evaluation process particularly on the technical aspect has not been facilitated loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader039fdocumentsusreader039viewer20220402025e80667342b5751d441bc1a4html5thumbnails1jpg width=140 height=200 adivdivdiv class=trans-pagebutton class=gotoPage data-page=2Page 2button div class=trans-imagea href=https:reader039fdocumentsusreader039viewer20220402025e80667342b5751d441bc1a4html5page2jpg target=_blank img data-url=documentcoa-circular-no-87-278-and-reiterated-under-coa-circular-no-2009-01-hence-thehtmlpage=2 data-page=2 class=trans-thumb lazyload alt=Page 2: · COA Circular No 87-278 and reiterated under COA Circular No 2009-01 Hence the review and evaluation process particularly on the technical aspect has not been facilitated loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader039fdocumentsusreader039viewer20220402025e80667342b5751d441bc1a4html5thumbnails2jpg width=140 height=200 adivdivdiv class=trans-pagebutton class=gotoPage data-page=3Page 3button div class=trans-imagea href=https:reader039fdocumentsusreader039viewer20220402025e80667342b5751d441bc1a4html5page3jpg target=_blank img data-url=documentcoa-circular-no-87-278-and-reiterated-under-coa-circular-no-2009-01-hence-thehtmlpage=3 data-page=3 class=trans-thumb lazyload alt=Page 3: · COA Circular No 87-278 and reiterated under COA...