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Date: Mon, 6 Feb 2023 11:19:37 +0800 (HKT)
From: JC TEJADA <jc@providersph.com>
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To: JHIE-07-YMLP <bruce@untroubled.org>
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Subject: Ways to Utilize Maximizing Tax Shield  Mar 2
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<title>Ways to Utilize Maximizing Tax Shield  Mar 2</title>
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<p style=3D"display:none;font-size:0;max-height:0;width:0;line-height:0;mso=
-hide:all">TAX AVOIDANCE, TAX MINIMIZATION AND PENALTIES</p>=20
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e;border:0px none;">=20
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ground-image:initial;background-position:initial;background-size:initial;ba=
ckground-repeat:initial;background-origin:initial;background-clip:initial;f=
ont-size:12pt;font-family:Times New Roman, serif;"> <strong><span style=3D"=
background:rgb(246, 246, 246);"><span style=3D"color:red;"><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:11pt;">By the way, thes=
e are the list of our forthcoming&nbsp;webinars:</span></span></span></span=
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                      <ol>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">*</span></strong><strong><span style=3D"font-family:cambria,serif;">&nbs=
p;Basic HR 101 & Advanced 201 =E2=80=93 Feb 21 Reg. Link:&nbsp;</span></str=
ong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.=
jotform.com/230088607439461&source=3Dgmail&ust=3D1675733096517000&usg=3DAOv=
Vaw3p80Ejuz83LjofUGkx0U3e" href=3D"https://mail5.enewspusher.com/da/daecs?t=
oken=3DOr3%2BNmEU0LRsHmxFgn%2FmO7diVhDwoBsGbNdIJKtbQRXJi4MtexGgSoBg9KLIb843=
2S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9Imtdd4Do8a=
ZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRH=
QMVzVbHcpFSkFDFwARo%2Ba1vsgZWh5xjFHxQhoPC%2Bld%2FiZhBxnA%3D%3D" style=3D"co=
lor:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">htt=
ps://form.jotform.com/<wbr>230088607439461</span></a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">*&nbsp;</span></strong><strong><span style=3D"font-family:cambria,serif;=
">Comprehensive Internal Revenue Taxation&nbsp;</span></strong><strong><spa=
n style=3D"font-family:cambria,serif;">=E2=80=93 Feb 22 Reg. Link:&nbsp;</s=
pan></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttp=
s://form.jotform.com/230090633767457&source=3Dgmail&ust=3D1675733096517000&=
usg=3DAOvVaw3iR5DRT-kXCtNFT2RAbqMo" href=3D"https://mail5.enewspusher.com/d=
a/daecs?token=3DRGUhE4y1fGb7CXajj2y4PLzo2ljJ9GiM%2Fz8U2aoaeqYh2pIgfgs1Pg8MW=
h7tprdQ2S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9Imt=
dd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNS=
WmUvQRHQMVzVbHcpFSkFDFwATVZP8gXDwA7UPAeWJPIGAa%2Bld%2FiZhBxnA%3D%3D" style=
=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif=
;">https://form.jotform.com/<wbr>230090633767457</span></a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">* Best Practices in Logistics and Supply Chain Management =E2=80=93 Feb =
23 Reg. Link:&nbsp;</span></strong><a data-saferedirecturl=3D"https://www.g=
oogle.com/url?q=3Dhttps://form.jotform.com/230090400269446&source=3Dgmail&u=
st=3D1675733096517000&usg=3DAOvVaw0PXck2pgNj5cLRBG8ErtNw" href=3D"https://m=
ail5.enewspusher.com/da/daecs?token=3DdhCHtqBC9%2BzvdMdrDLs3jOIwAwJehYWc9Jd=
5z8XAFrGWJtn3fGIsi2bTgv%2F%2FjxH02S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY=
3ny8yzgxH1R8%2BzAlDeqF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FR=
cqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAfS2EZk1VqFwZCTSbRojXtq%2B=
ld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"=
font-family:cambria,serif;">https://form.jotform.com/<wbr>230090400269446</=
span></a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">*&nbsp;</span></strong><strong><span style=3D"font-family:cambria,serif;=
">Tax and Accounting Reconciliation</span></strong><strong><span style=3D"f=
ont-family:cambria,serif;">=E2=80=93 Feb 24 Reg. Link:&nbsp;</span></strong=
><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jot=
form.com/230091285930453&source=3Dgmail&ust=3D1675733096517000&usg=3DAOvVaw=
1mcQCnWzY6qWBX_1Ny_FmT" href=3D"https://mail5.enewspusher.com/da/daecs?toke=
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S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9Imtdd4Do8aZ=
NOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQ=
MVzVbHcpFSkFDFwAahHCvBY65P0Eo7Q8zoAkHi%2Bld%2FiZhBxnA%3D%3D" style=3D"color=
:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https:=
//form.jotform.com/<wbr>230091285930453</span></a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">* Employee Benefits Tax and Accounting =E2=80=93 Feb 28 Reg. Link:</span=
></strong>&nbsp;<a data-saferedirecturl=3D"https://www.google.com/url?q=3Dh=
ttps://form.jotform.com/230090583214448&source=3Dgmail&ust=3D16757330965170=
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m/da/daecs?token=3DwaCHeF27%2FRcQRVrbvtI7%2Fe%2Fr8ZMKKfjjfBGyV%2BLzQaXyQHZJ=
511mxOOKGESB6HfZ2S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzA=
lDeqF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B=
2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQ%2Ft5CR4yFMo8FQUejcwjEO%2Bld%2FiZhBxnA%3D=
%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:cam=
bria,serif;">https://form.jotform.com/<wbr>230090583214448</span></a></li>=
=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">* Accounting For Non-Accountants - Mar 1 Reg. Link:&nbsp;</span></strong=
><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jot=
form.com/230151250328443&source=3Dgmail&ust=3D1675733096517000&usg=3DAOvVaw=
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n=3Dp4PbjxO7g4zItlHfjv%2F73ZZHuT0RPPh68Qd7DbyxvIOqwVPLDCvTBoATVf2SYc6g2S%2B=
hmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9Imtdd4Do8aZNOco=
NAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzV=
bHcpFSkFDFwAbSrbhNAg78562B%2F%2BtWeDmK%2Bld%2FiZhBxnA%3D%3D" style=3D"color=
:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https:=
//form.jotform.com/<wbr>230151250328443</span></a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">* Enhancing your English Communication Skills =E2=80=93 Mar 2 AM Reg. Li=
nk:&nbsp;</span></strong><a data-saferedirecturl=3D"https://www.google.com/=
url?q=3Dhttps://form.jotform.com/230091322929453&source=3Dgmail&ust=3D16757=
33096517000&usg=3DAOvVaw3P3tRFWZ9HRLg9GFZl2656" href=3D"https://mail5.enews=
pusher.com/da/daecs?token=3DyBRRUwb7x2Y2%2FopkH38UZ5azKHVFv8wYgkXzAjF%2BmTQ=
p%2FsIcFKUZqH69ZPCkvaOX2S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1=
R8%2BzAlDeqF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZV=
v%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAU%2F0%2FcoRbDOlTucAxNQl6OW%2Bld%2Fi=
ZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-f=
amily:cambria,serif;">https://form.jotform.com/<wbr>230091322929453</span><=
/a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">* Maximizing Tax Shield =E2=80=93 Mar 2 PM Reg. Link:</span></strong>&nb=
sp;<a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.j=
otform.com/230090814993459&source=3Dgmail&ust=3D1675733096517000&usg=3DAOvV=
aw2s5w9SAW8r4wnf1ujKFaLs" href=3D"https://mail5.enewspusher.com/da/daecs?to=
ken=3DSqA3Sr7KSBhVmlqZByQ1AillseCYdyrztbjhbI3OoF4YXFyrnMGtgJb%2Fh6eNcJvj2S%=
2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9Imtdd4Do8aZNO=
coNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMV=
zVbHcpFSkFDFwARKnkkCrTktiiyTpNzHmdxa%2Bld%2FiZhBxnA%3D%3D" style=3D"color:b=
lue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://=
form.jotform.com/<wbr>230090814993459</span></a></li>=20
                       <li><strong><span style=3D"font-family:cambria,serif=
;">* Enhancing Work Attitude and Values =E2=80=93 Mar 3 Reg. Link:&nbsp;</s=
pan></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttp=
s://form.jotform.com/230091205622443&source=3Dgmail&ust=3D1675733096517000&=
usg=3DAOvVaw1OhoTOlT_nwZmZIfW4nrJF" href=3D"https://mail5.enewspusher.com/d=
a/daecs?token=3D8FT4RBqHRlWeF7j9UfqgDwN59v5w%2F98S%2FZdL6vQgk1zztHP0bCy7GnI=
OIvLW1ISX2S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9I=
mtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaH=
NSWmUvQRHQMVzVbHcpFSkFDFwAZbhH1irfGDp4%2BuRwAbrXpC%2Bld%2FiZhBxnA%3D%3D" st=
yle=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:cambria,se=
rif;">https://form.jotform.com/<wbr>230091205622443</span></a></li>=20
                      </ol>=20
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ition:initial;background-size:initial;background-repeat:initial;background-=
origin:initial;background-clip:initial;font-size:12pt;font-family:Times New=
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rder-collapse:collapse;border:0px none;">=20
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ent;border-spacing:0px;border-collapse:collapse;"><img height=3D"auto" src=
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e;border:0px none;">=20
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e:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size=
:16px;text-align:left;">=20
                      <h2 style=3D"text-align:center;color:rgb(51, 51, 51);=
font-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><s=
pan style=3D"font-family:arial black,gadget,sans-serif;"><span style=3D"col=
or:#ff0000;">Maximizing Tax Shield</span></span></h2>=20
                      <h2 style=3D"text-align:center;color:rgb(51, 51, 51);=
font-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><s=
trong style=3D"color:rgb(0, 0, 0);font-size:16px;">March 2, 2023</strong></=
h2>=20
                      <div style=3D"text-align:center;"> <strong style=3D"c=
olor:rgb(0, 0, 0);">2:00pm - 5:00pm</strong>=20
                      </div>=20
                      <div style=3D"text-align:center;"> <strong style=3D"c=
olor:rgb(0, 0, 0);">*LIVA VIA ZOOM*</strong>=20
                      </div>=20
                     </div> </td>=20
                   </tr>=20
                  </tbody>=20
                 </table>=20
                 <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:=
600px;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"border-spacing:0px;border-collapse:collaps=
e;border:0px none;">=20
                     <div style=3D"padding:0px;border-width:0px;border-styl=
e:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size=
:16px;text-align:left;">=20
                      <h2 style=3D"text-align:left;color:rgb(51, 51, 51);fo=
nt-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><str=
ong style=3D"color:rgb(255, 0, 0);">Introduction</strong></h2> <span style=
=3D"font-size:18px;">Are you taking advantage of the tax shield for yoursel=
f and for your business? Don't miss out on the opportunity to maximize it, =
especially for the year 2023. This could mean big savings. Join this webina=
r and enroll your accountants and finance people to uncover a lot of ways t=
o utilize the tax shield to the hilt.</span>=20
                      <br> &nbsp;=20
                      <h2 style=3D"text-align:left;color:rgb(51, 51, 51);fo=
nt-size:24px;font-family:sans-serif;margin-top:10px;margin-bottom:0px;"><st=
rong style=3D"color:rgb(252, 0, 0);">Course Content</strong></h2> <strong s=
tyle=3D"font-size:18px;">I.&nbsp;Computation of Penalties</strong>=20
                      <br>=20
                      <br> <strong style=3D"font-size:18px;">II.&nbsp;Diffe=
rence between Tax Avoidance and Tax Minimization</strong>=20
                      <br>=20
                      <br> <strong style=3D"font-size:18px;">III.&nbsp;Pers=
onal Income Taxation</strong>=20
                      <ul>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Graduated Income Taxation</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">8% Income Taxation</span></li>=20
                      </ul> <strong style=3D"font-size:18px;">IV.&nbsp;Corp=
oration Income Taxation</strong><strong style=3D"color:rgb(255, 0, 0);font-=
size:18px;">=EF=BB=BF&nbsp;&nbsp;&nbsp;&nbsp;=EF=BB=BF</strong>=20
                      <ul>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Regular Corporate Income Tax</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Minimum Corporate Income Tax</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Income Tax Holiday</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Preferential Tax Rate</span></li>=20
                      </ul> <strong style=3D"font-size:18px;">V.&nbsp;Corpo=
rate Restructuring</strong>=20
                      <ul>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Holding Company</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Subsidiaries</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Related Party Transactions</span></li>=20
                      </ul> <strong style=3D"font-size:18px;">VI.&nbsp;Disp=
osal of Real Property</strong>=20
                      <ul>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Capital Asset</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Ordinary Asset</span></li>=20
                      </ul> <strong style=3D"font-size:18px;">VII.&nbsp;Ite=
mized Deductions</strong>=20
                      <br>=20
                      <br> <strong style=3D"font-size:18px;">VIII.&nbsp;Opt=
ional Standard Deduction</strong>=20
                      <br>=20
                      <br> <strong style=3D"font-size:18px;">IX.&nbsp;Utili=
zing Tax Assets</strong>=20
                      <ul>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Creditable Withholding Tax</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Excess MCIT</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">NOLCO</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Tax Credits / Refund</span></li>=20
                      </ul>=20
                     </div> </td>=20
                   </tr>=20
                  </tbody>=20
                 </table> </th>=20
               </tr>=20
              </tbody>=20
             </table> </td>=20
           </tr>=20
          </tbody>=20
         </table> </td>=20
       </tr>=20
      </tbody>=20
     </table>=20
     <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margi=
n:0px auto;width:1169px;">=20
      <tbody>=20
       <tr>=20
        <td style=3D"width:1169px;border-spacing:0px;border-collapse:collap=
se;border:0px none;vertical-align:top;">=20
         <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">=20
          <tbody>=20
           <tr>=20
            <td style=3D"border:0px none transparent;padding:0px;border-spa=
cing:0px;border-collapse:collapse;">=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"table-layout:fixed;width:600px;">=20
              <tbody>=20
               <tr>=20
                <th style=3D"width:600px;padding:0px;border:0px none transp=
arent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse=
:collapse;vertical-align:top;">=20
                 <div style=3D"overflow:hidden;background:transparent;">
                   &nbsp;=20
                 </div> </th>=20
               </tr>=20
              </tbody>=20
             </table> </td>=20
           </tr>=20
          </tbody>=20
         </table> </td>=20
       </tr>=20
      </tbody>=20
     </table>=20
     <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margi=
n:0px auto;width:1169px;">=20
      <tbody>=20
       <tr>=20
        <td style=3D"width:1169px;border-spacing:0px;border-collapse:collap=
se;border:0px none;vertical-align:top;">=20
         <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">=20
          <tbody>=20
           <tr>=20
            <td style=3D"border:0px none transparent;padding:0px;border-spa=
cing:0px;border-collapse:collapse;">=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"table-layout:fixed;width:600px;">=20
              <tbody>=20
               <tr>=20
                <th style=3D"width:600px;padding:0px;border:0px none transp=
arent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse=
:collapse;vertical-align:top;">=20
                 <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"width:600px;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"padding-bottom:10px;padding-top:10px;borde=
r-spacing:0px;border-collapse:collapse;border:0px none;">=20
                     <table align=3D"center" border=3D"0" cellpadding=3D"0"=
 cellspacing=3D"0" style=3D"margin:0px auto;width:600px;">=20
                      <tbody>=20
                       <tr>=20
                        <td style=3D"border-style:none none solid;border-wi=
dth:0px 0px 1px;font-size:0px;line-height:0px;border-spacing:0px;border-col=
lapse:collapse;">&nbsp;</td>=20
                       </tr>=20
                      </tbody>=20
                     </table> </td>=20
                   </tr>=20
                  </tbody>=20
                 </table>=20
                 <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:=
600px;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"border-spacing:0px;border-collapse:collaps=
e;border:0px none;">=20
                     <div style=3D"padding:0px;border-width:0px;border-styl=
e:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size=
:16px;text-align:center;"> <strong>Featured Speaker:</strong>=20
                      <br> <strong style=3D"color:rgb(5, 10, 252);font-size=
:24px;">ATTY. ARNOLD A. APDUA</strong>=20
                      <br> <strong style=3D"color:rgb(252, 5, 5);font-size:=
24px;"><em>Managing Partner - AAA and Co., CPAs</em></strong>=20
                     </div> </td>=20
                   </tr>=20
                  </tbody>=20
                 </table>=20
                 <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:=
600px;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"border-spacing:0px;border-collapse:collaps=
e;border:0px none;">=20
                     <div style=3D"padding:0px;border-width:0px;border-styl=
e:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size=
:16px;text-align:left;">=20
                      <ul>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Fifteen (15) years of meaningful experience in tax practice</spa=
n></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Seven (7) years as Revenue Officer of the Bureau of Internal Rev=
enue (BIR) and eight (8) years as tax practitioner.</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Tax lawyer of Quasha Ancheta Pe=C3=B1a Nolasco Law Office.</span=
></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Professor at the University of thee East and Pamantasang ng Lung=
sod ng Maynila, where he taught accounting and taxation</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Began his professional career as an associate auditor of Sycip G=
orres Velayo and Co. (SGV & Co.) in 2004</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Assigned in several BIR Special Task Force such as drafting the =
BIR Industry Audit Manual and tax compliance audit of government agencies</=
span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Received several commendations from the BIR including consistent=
 Top Revenue Collector in BIR Mandaluyong from 2009 to 2011</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">A resource person and speaker for various Continuing Professiona=
l Development (CPD) tax seminars</span></li>=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">Served as PICPA WMMC Committee Chairman for Taxation</span></li>=
=20
                       <li style=3D"text-align:left;"><span style=3D"font-s=
ize:18px;">A Committee Chairperson for Regulatory of Association of ACPACI<=
/span></li>=20
                      </ul>=20
                     </div> </td>=20
                   </tr>=20
                  </tbody>=20
                 </table> </th>=20
               </tr>=20
              </tbody>=20
             </table> </td>=20
           </tr>=20
          </tbody>=20
         </table> </td>=20
       </tr>=20
      </tbody>=20
     </table>=20
     <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margi=
n:0px auto;width:1169px;">=20
      <tbody>=20
       <tr>=20
        <td style=3D"width:1169px;border-spacing:0px;border-collapse:collap=
se;border:0px none;vertical-align:top;">=20
         <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">=20
          <tbody>=20
           <tr>=20
            <td style=3D"border:0px none transparent;padding:0px;border-spa=
cing:0px;border-collapse:collapse;">=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"table-layout:fixed;width:600px;">=20
              <tbody>=20
               <tr>=20
                <th style=3D"width:600px;padding:0px;border:0px none transp=
arent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse=
:collapse;vertical-align:top;">=20
                 <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"width:600px;overflow:hidden;background:transparent;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"padding:15px 0px 25px;border-spacing:0px;b=
order-collapse:collapse;border:0px none;">=20
                     <div style=3D"overflow:hidden;">=20
                      <div style=3D"min-width:320px;max-width:500px;word-br=
eak:break-word;margin:0px auto;width:500px;">=20
                       <div style=3D"border-collapse:collapse;display:table=
;width:500px;">=20
                        <div style=3D"min-width:320px;max-width:500px;displ=
ay:table-cell;vertical-align:top;width:500px;">=20
                         <div style=3D"width:500px;">=20
                          <div style=3D"border-width:0px;border-style:solid=
;padding:5px 0px;">=20
                           <div style=3D"color:rgb(85, 85, 85);font-family:=
Georgia, Times, Times New Roman, serif;line-height:1.2;padding:10px;">=20
                            <div style=3D"line-height:1.2;font-size:12px;">=
=20
                             <div style=3D"color:rgb(34, 34, 34);font-famil=
y:Roboto, RobotoDraft, Helvetica, Arial, sans-serif;font-size:small;overflo=
w:hidden;">=20
                              <div style=3D"min-width:320px;max-width:500px=
;word-break:break-word;margin:0px auto;width:500px;">=20
                               <div style=3D"border-collapse:collapse;displ=
ay:table;width:500px;">=20
                                <div style=3D"min-width:320px;max-width:500=
px;display:table-cell;vertical-align:top;width:500px;">=20
                                 <div style=3D"width:500px;">=20
                                  <div style=3D"border-width:0px;border-sty=
le:solid;padding:5px 0px;">=20
                                   <div style=3D"line-height:1.2;padding:10=
px;">=20
                                    <div style=3D"line-height:1.2;">=20
                                     <h2 style=3D"color:rgb(34, 34, 34);fon=
t-family:sans-serif;text-align:center;font-size:24px;margin-top:10px;margin=
-bottom:0px;"><span style=3D"color:#500050;"><span style=3D"color:#ff0000;"=
><u>REGISTRATION PER PAX</u></span></span></h2>=20
                                     <div>
                                       &nbsp;=20
                                     </div>=20
                                     <h2 style=3D"color:rgb(51, 51, 51);fon=
t-family:sans-serif;text-align:center;font-size:24px;margin-top:0px;margin-=
bottom:0px;"><span style=3D"font-family:arial black,gadget,sans-serif;"><sp=
an style=3D"color:#ff0000;">Maximizing Tax Shield</span></span></h2>=20
                                     <h2 style=3D"color: rgb(51, 51, 51); f=
ont-family: sans-serif; font-size: 24px; margin-top: 0px; margin-bottom: 0p=
x; text-align: center;"><strong style=3D"color:rgb(0, 0, 0);font-size:16px;=
">March 2, 2023</strong></h2>=20
                                     <div style=3D"font-size: 16px; font-we=
ight: 400; text-align: center;"> <strong style=3D"color:rgb(0, 0, 0);">2:00=
pm - 5:00pm</strong>=20
                                     </div>=20
                                     <div style=3D"font-size: 16px; font-we=
ight: 400; text-align: center;"> <strong style=3D"color:rgb(0, 0, 0);">*LIV=
A VIA ZOOM*</strong>=20
                                     </div>=20
                                     <div style=3D"line-height: 1.2; word-b=
reak: break-word; text-align: center;"> <strong>&nbsp;&nbsp;<span style=3D"=
background-color:transparent;"><span style=3D"font-size:large;"><span style=
=3D"font-family:georgia,times,times new roman,serif;"><span style=3D"color:=
#ff0000;">REGISTRATION&nbsp;</span></span></span></span><span style=3D"back=
ground-color:transparent;"><span style=3D"font-size:large;"><span style=3D"=
font-family:georgia,times,times new roman,serif;"><span style=3D"color:#ff0=
000;">LINK</span></span></span></span><span style=3D"font-size:24px;"><span=
 style=3D"background-color:transparent;"><span style=3D"font-family:sans-se=
rif;"><span style=3D"color:#ff0000;">:</span></span></span></span></strong>=
=20
                                     </div>=20
                                     <h2 style=3D"font-family:sans-serif;fo=
nt-size:24px;text-align:center;margin-top:0px;margin-bottom:0px;"><span sty=
le=3D"font-weight:400;"><span style=3D"font-size:15px;"><span style=3D"back=
ground-color:transparent;"><span style=3D"font-family:georgia,times,times n=
ew roman,serif;"><span style=3D"color:#555555;"><strong><span style=3D"font=
-size:large;"><span style=3D"color:#0000ff;"><a data-saferedirecturl=3D"htt=
ps://www.google.com/url?q=3Dhttps://form.jotform.com/230090814993459&source=
=3Dgmail&ust=3D1675733096517000&usg=3DAOvVaw2s5w9SAW8r4wnf1ujKFaLs" href=3D=
"https://mail5.enewspusher.com/da/daecs?token=3D466VF2mob%2FdVotGmM%2BRwWQZ=
xOdt97V2FF8d5LGS7SdsmkLsZYitEYpUDIbOC5aCp2S%2BhmvIYjO2JRW15%2BeVTceSgTp%2B9=
p%2BA0QY3ny8yzgxH1R8%2BzAlDeqF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2B=
RA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwARKnkkCrTktiiyTpNz=
Hmdxa%2Bld%2FiZhBxnA%3D%3D" style=3D"color:rgb(17, 85, 204);" target=3D"_bl=
ank">https://form.jotform.com/<wbr>230090814993459</a></span></span></stron=
g></span></span></span></span></span></h2>=20
                                    </div>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                             <div style=3D"font-family:Arial, Helvetica Neu=
e, Helvetica, sans-serif;font-size:small;line-height:1.2;padding:10px;">=20
                              <div style=3D"line-height:1.2;font-size:12px;=
">=20
                               <div style=3D"font-size:14px;line-height:1.2=
;word-break:break-word;text-align:center;"> <strong style=3D"font-size:14pt=
;font-family:Calibri, sans-serif;color:rgb(34, 34, 34);"><span style=3D"col=
or:#ff0000;">Regular Rate Php 1,699.00 + VAT starting February 24,</span></=
strong><strong style=3D"font-size:14pt;font-family:Calibri, sans-serif;colo=
r:rgb(34, 34, 34);"><span style=3D"color:#ff0000;">&nbsp;2023</span></stron=
g>=20
                               </div>=20
                              </div>=20
                             </div>=20
                             <div align=3D"center" style=3D"margin:0cm 0cm =
8pt;color:rgb(34, 34, 34);line-height:15.6933px;font-size:11pt;font-family:=
Calibri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=
=3D"color:#ff0000;">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</span></=
strong></span>&nbsp;&nbsp;&nbsp;<strong style=3D"font-size:14pt;"><span sty=
le=3D"color:#ff0000;">February 23</span></strong><strong style=3D"font-size=
:14pt;"><span style=3D"color:#ff0000;">,</span></strong><strong style=3D"fo=
nt-size:14pt;"><span style=3D"color:#ff0000;">&nbsp;2023</span></strong>=20
                             </div>=20
                             <div align=3D"center" style=3D"margin:0cm 0cm =
8pt;color:rgb(34, 34, 34);line-height:15.6933px;font-size:11pt;font-family:=
Calibri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=
=3D"color:#ff0000;">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=80=93 1=
4 pax</span></strong></span>=20
                             </div>=20
                             <div style=3D"color:rgb(34, 34, 34);font-famil=
y:Arial, Helvetica Neue, Helvetica, sans-serif;font-size:small;text-align:c=
enter;line-height:1.2;word-break:break-word;">
                               &nbsp;=20
                             </div>=20
                             <div align=3D"center" style=3D"margin:0cm 0cm =
8pt;color:rgb(34, 34, 34);line-height:15.6933px;font-size:11pt;font-family:=
Calibri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=
=3D"color:#ff0000;">Super Group Rate Php 1,099.00 + VAT per pax for 15 or m=
ore pax</span></strong></span>=20
                             </div>=20
                             <div style=3D"font-family:Arial, Helvetica Neu=
e, Helvetica, sans-serif;text-align:center;font-size:14px;line-height:1.2;w=
ord-break:break-word;"> <span style=3D"color:#000000;"><em><strong>Inclusiv=
e of the webinar sessions and the Digital Certificate</strong></em></span>=
=20
                             </div>=20
                            </div>=20
                           </div>=20
                          </div>=20
                         </div>=20
                        </div>=20
                       </div>=20
                      </div>=20
                     </div>=20
                     <div>
                       &nbsp;=20
                     </div>=20
                     <div style=3D"overflow:hidden;">=20
                      <div style=3D"min-width:320px;max-width:500px;word-br=
eak:break-word;margin:0px auto;width:500px;">=20
                       <div style=3D"border-collapse:collapse;display:table=
;width:500px;">=20
                        <div style=3D"min-width:320px;max-width:500px;displ=
ay:table-cell;vertical-align:top;width:500px;">=20
                         <div style=3D"width:500px;">=20
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