35 Providing consulting in the field of business development, quality control and improving tax and revenue control system, and computer services, namely, developing managing and supporting networks, planning, designing and implementing applications for accessing a global information network, developing networks for access to data bases via local national and global networks, designing, developing, implementing, installing, and integrating software, computer systems, network technologies and network capabilities of others including by not limited to assessment, implementation, expansion and upgrade of software and computer systems for security and electronic data transmission