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http://depedpines.com/wp-content/uploads/2016/06/Division-Memo-No.-168-S.-2016-Reiteration-of-DepEd-Order-No.-8-S.-2007-on-the-Revised-Implementing-Guidelines-on-the-Operation-and-Management-of-School-Canteens-in-Public-Elementary-and-Secondary-Schools.pdf