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Date: Wed, 29 Mar 2023 13:14:42 +0800 (HKT)
From: KYRIE TEJADA <kyrie@consultantph.com>
Reply-To: KYRIE TEJADA <kyrie@consultantph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.6729dbdb-b588-4b2a-a94f-a86f89385ce0.1680066882754@enewspusher.com>
Subject: IN PERSON OR ONLINE: All About VAT Essentials April 27
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<title>IN PERSON OR ONLINE: All About VAT Essentials April 27</title>
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<p style=3D"display:none;font-size:0;max-height:0;width:0;line-height:0;mso=
-hide:all">EVERYTHING YOU NEED TO KNOW ABOUT VAT AND HOW IT WILL AFFECT YOU=
R BUSINESS</p>=20
<img width=3D"2" height=3D"2" border=3D"0" src=3D"https://mail5.enewspusher=
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mal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;text-decoration=
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px;">=20
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order:0px none;vertical-align:top;">=20
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t;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:col=
lapse;vertical-align:top;">=20
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x;">=20
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rder:0px none;">=20
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ne;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:16p=
x;text-align:left;">=20
                  <div align=3D"center" style=3D"text-align:center;line-hei=
ght:16.8667px;font-size:11pt;font-family:Calibri, sans-serif;"> <strong><sp=
an style=3D"color:red;"><span style=3D"font-family:cambria,serif;"><span st=
yle=3D"font-size:12pt;">By the way, these are the list of our forthcoming T=
raining Online and Face to Face:</span></span></span></strong><strong><span=
 style=3D"font-family:cambria,serif;"><span style=3D"font-size:12pt;">&nbsp=
;&nbsp;&nbsp;</span></span></strong>&nbsp;=20
                  </div>=20
                  <ol>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* All About Payr=
oll and Withholding Taxes - April 20 AM&nbsp;</span></span></strong><strong=
><span style=3D"font-family:cambria,serif;">Reg. Link:&nbsp;</span></strong=
>&nbsp;<a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://fo=
rm.jotform.com/230783231247453&source=3Dgmail&ust=3D1680138451374000&usg=3D=
AOvVaw0Ez29Dhp2kv2YQoNimpljJ" href=3D"https://mail5.enewspusher.com/da/daec=
s?token=3DXUFZV5Zl5koKejtAUgRqpz0iytvrRUIukw9zRXk1ucUdbb5MprU79u3IcFYlCJRs7=
u625Y9k42BgXSBSkHEPbW2TxDSo2pq97t%2B5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOco=
NAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzV=
bHcpFSkFDFwAWQ9ZdiKQf2Z9q5A77094aG%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blu=
e;" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif;"><s=
pan style=3D"font-size:12pt;">https://form.jotform.com/<wbr>230783231247453=
</span></span></strong></a>&nbsp;<strong><span style=3D"color:red;"><span s=
tyle=3D"font-family:cambria,serif;"><span style=3D"font-size:12pt;">Online =
and Face to Face</span></span></span></strong></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Common Errors =
of Accountants In The Field Of Taxation&nbsp;</span></span></strong><strong=
><span style=3D"font-family:cambria,serif;"><span style=3D"font-size:12pt;"=
>- April 21 PM&nbsp;</span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif;">Reg. Link: &nbsp;</span></strong><a data-saferedirecturl=
=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/230783082989470=
&source=3Dgmail&ust=3D1680138451374000&usg=3DAOvVaw2o7Y3lt6dF9oXcXhwLN8uD" =
href=3D"https://mail5.enewspusher.com/da/daecs?token=3DLLV8YVSdVNDzTdIpC8M3=
Cgto2Ii2Qw8RoiWXR7XdXn70eHwJxLzEEl%2FlBrNdz2%2B87u625Y9k42BgXSBSkHEPbW2TxDS=
o2pq97t%2B5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy=
%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAecAlpJ237L692w=
VWn4R2f%2B%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><s=
trong><span style=3D"font-family:cambria,serif;">https://form.jotform.com/<=
wbr>230783082989470</span></strong></a>&nbsp;&nbsp;<strong><span style=3D"c=
olor:red;"><span style=3D"font-family:cambria,serif;"><span style=3D"font-s=
ize:12pt;">Online and Face to Face</span></span></span></strong></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Accounting and=
 Bookkeeping Made Easy - April 25&nbsp;</span></span></strong><strong><span=
 style=3D"font-family:cambria,serif;">Reg. Link:&nbsp;</span></strong><a da=
ta-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.c=
om/230783893488474&source=3Dgmail&ust=3D1680138451374000&usg=3DAOvVaw244yDi=
6BxiazQgANbun-HB" href=3D"https://mail5.enewspusher.com/da/daecs?token=3D2S=
MtePYKAus51JfTbX%2BePGkHDbIxlkdiUN5ckqJxdPl4yU9gDEdDFvIOkK7RPrFI7u625Y9k42B=
gXSBSkHEPbW2TxDSo2pq97t%2B5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvc=
E2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDF=
wAYa26HACR06wtluiojLZxPu%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=
=3D"_blank"><strong><span style=3D"font-family:cambria,serif;">https://form=
.jotform.com/<wbr>230783893488474</span></strong></a></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Social and Bus=
iness Protocols - April 26&nbsp;</span></span></strong><strong><span style=
=3D"font-family:cambria,serif;">Reg. Link:&nbsp;</span></strong><a data-saf=
eredirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/230=
783043440449&source=3Dgmail&ust=3D1680138451374000&usg=3DAOvVaw1oVLBAsOZf8a=
F49knTrY4u" href=3D"https://mail5.enewspusher.com/da/daecs?token=3DPFOFsYMg=
GLaKQWqoDy4nCRZiBE3ur3IyGJ6Pe3GTLcrugmGG0E16j0aQMfrD24ON7u625Y9k42BgXSBSkHE=
PbW2TxDSo2pq97t%2B5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxy=
B2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAeSbMka=
cg%2FKqVVciznf461a%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_b=
lank"><strong><span style=3D"font-family:cambria,serif;">https://form.jotfo=
rm.com/<wbr>230783043440449</span></strong></a></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Understanding =
All About Vat Essentials - April 27&nbsp;</span></span></strong><strong><sp=
an style=3D"font-family:cambria,serif;">Reg. Link:&nbsp;</span></strong><a =
data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform=
.com/230783124668461&source=3Dgmail&ust=3D1680138451374000&usg=3DAOvVaw1Jw4=
d9M_2Ave6vl9fdhN_t" href=3D"https://mail5.enewspusher.com/da/daecs?token=3D=
tFfawbKTGPZy91GsHX3QG8iqb%2FA1RTKm2xwwPWrqLg6EBboegYN%2FoKDL%2BUynXPJD7u625=
Y9k42BgXSBSkHEPbW2TxDSo2pq97t%2B5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnG=
yYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcp=
FSkFDFwAVbRcm2OZP6PA0%2FjsVV4Igi%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;=
" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif;">http=
s://form.jotform.com/<wbr>230783124668461</span></strong></a>&nbsp;<strong>=
<span style=3D"color:red;"><span style=3D"font-family:cambria,serif;"><span=
 style=3D"font-size:12pt;">Online and Face to Face</span></span></span></st=
rong></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Job Evaluation=
 and Design of Salary Structure</span></span></strong><span style=3D"font-f=
amily:cambria,serif;"><span style=3D"font-size:12pt;">&nbsp;<strong>- April=
 28&nbsp;</strong></span></span><strong><span style=3D"font-family:cambria,=
serif;">Reg. Link:&nbsp;</span></strong><a data-saferedirecturl=3D"https://=
www.google.com/url?q=3Dhttps://form.jotform.com/230783195718465&source=3Dgm=
ail&ust=3D1680138451374000&usg=3DAOvVaw067yUIa5kH_epPEJO4kqwZ" href=3D"http=
s://mail5.enewspusher.com/da/daecs?token=3DmcfWD5LfjA2zg1UyDUbWAw3fOFxzCm6%=
2BRT2EpxfgbwA1YutFfrPNSUqoRPsW%2F%2B9D7u625Y9k42BgXSBSkHEPbW2TxDSo2pq97t%2B=
5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2F=
Rcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASVZxdDIOKYtiboo3RQpEiS%2=
Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><strong><span =
style=3D"font-family:cambria,serif;">https://form.jotform.com/<wbr>23078319=
5718465</span></strong></a>&nbsp;<strong><span style=3D"color:red;"><span s=
tyle=3D"font-family:cambria,serif;"><span style=3D"font-size:12pt;">Online =
and Face to Face</span></span></span></strong></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Inventory Mana=
gement and Control 101&nbsp;</span></span></strong><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">=E2=80=93 May 3&=
nbsp;</span></span></strong><strong><span style=3D"font-family:cambria,seri=
f;">Reg. Link:&nbsp;</span></strong><a data-saferedirecturl=3D"https://www.=
google.com/url?q=3Dhttps://form.jotform.com/230791092092455&source=3Dgmail&=
ust=3D1680138451374000&usg=3DAOvVaw1gLQGj9GNC7Xiz3LCJxIKT" href=3D"https://=
mail5.enewspusher.com/da/daecs?token=3DmsM7rLqxVnkr0W6fl1deWDkbJ3eY9Kg9oSP7=
ZIGS1g%2FioCNTeur1mFZpaGoAZ3NU7u625Y9k42BgXSBSkHEPbW2TxDSo2pq97t%2B5VL4%2B0=
%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0o=
AZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAdCZ3gC54Mn16iJBJth0aVy%2Bld%2FiZ=
hBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><strong><span style=3D=
"font-family:cambria,serif;">https://form.jotform.com/<wbr>230791092092455<=
/span></strong></a></li>=20
                   <li style=3D"margin-left:15px;"><strong><span style=3D"f=
ont-family:cambria,serif;"><span style=3D"font-size:12pt;">* Invalidating T=
ax Assessments =E2=80=93 May 4&nbsp;</span></span></strong><strong><span st=
yle=3D"font-family:cambria,serif;">Reg. Link:&nbsp;</span></strong><a data-=
saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/=
230791050456453&source=3Dgmail&ust=3D1680138451374000&usg=3DAOvVaw2RElyrJar=
o_NK_lOofEzgi" href=3D"https://mail5.enewspusher.com/da/daecs?token=3Dvp3gR=
hC9QOn8uvj5pPx5jHTg02NermunXzAUq8%2Bg04h6mEndNVKybXlcM2l7HONM7u625Y9k42BgXS=
BSkHEPbW2TxDSo2pq97t%2B5VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2Q=
AnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQ=
eTDfcZcFpbVkuKSzPtZQC%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D=
"_blank"><strong><span style=3D"font-family:cambria,serif;">https://form.jo=
tform.com/<wbr>230791050456453</span></strong></a></li>=20
                  </ol>=20
                 </div> </td>=20
               </tr>=20
              </tbody>=20
             </table>=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"width:600px;overflow:hidden;">=20
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-collapse:collapse;border:0px none;">=20
                 <table align=3D"center" border=3D"0" cellpadding=3D"0" cel=
lspacing=3D"0" style=3D"margin:auto;">=20
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                   <tr>=20
                    <th style=3D"display:block;border:0px none transparent;=
border-spacing:0px;border-collapse:collapse;"><img data-bit=3D"iit" height=
=3D"auto" src=3D"https://ci5.googleusercontent.com/proxy/1B9V0fzikoU8R8meZs=
lEEse0ysohBas8tEgs8zR4KNMeSBsDN1WK3rRFBxKqxD0cTPg5dcjTbeO_zrkLiAuT6iP99BrVl=
ybNh6mIb6tL_lBS8oGvjIHLmB9Wchs9sCvcJqOXySZoVplnrwz2awBCvA=3Ds0-d-e1-ft#http=
s://staticapp.icpsc.com/icp/resources/mogile/1246552/6da25910acee5d8b095756=
29b6e9f572.png" style=3D"cursor: pointer; outline: 0px; display: block; mar=
gin: auto; user-select: none;" tabindex=3D"0" unselectable=3D"on" width=3D"=
600"></th>=20
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             <div style=3D"clear:both;">
               &nbsp;=20
             </div>=20
             <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600p=
x;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"border-spacing:0px;border-collapse:collapse;bo=
rder:0px none;">=20
                 <div style=3D"padding:0px;border-width:0px;border-style:no=
ne;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:16p=
x;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;"><stron=
g style=3D"color:rgb(255, 0, 0);font-family:Arial Black, Gadget, sans-serif=
;">All About VAT&nbsp;</strong></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;">EVERYT=
HING YOU NEED TO KNOW ABOUT VAT AND HOW IT WILL AFFECT YOUR BUSINESS</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;"><stron=
g style=3D"color:rgb(0, 0, 0);font-size:16px;">April 27, 2023</strong></h2>=
=20
                  <div style=3D"text-align:center;"> <strong style=3D"color=
:rgb(0, 0, 0);">1:30pm - 5:30pm</strong>=20
                  </div>=20
                  <div style=3D"text-align:center;"> <strong style=3D"color=
:rgb(0, 0, 0);">*LIVE VIA ZOOM OR FACE TO FACE *</strong>=20
                  </div>=20
                  <div style=3D"text-align:center;">
                    &nbsp;=20
                  </div>=20
                 </div> </td>=20
               </tr>=20
              </tbody>=20
             </table>=20
             <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600p=
x;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"border-spacing:0px;border-collapse:collapse;bo=
rder:0px none;">=20
                 <div style=3D"padding:0px;border-width:0px;border-style:no=
ne;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:16p=
x;text-align:left;">=20
                  <h2 style=3D"color:rgb(51, 51, 51);font-size:24px;font-fa=
mily:sans-serif;margin-top:0px;margin-bottom:0px;"><strong style=3D"color:r=
gb(255, 0, 0);font-size:24px;">Program Overview</strong></h2> <span style=
=3D"font-size:20px;">Value-Added Tax or VAT, according to the B.I.R., is a =
form of sales tax. It is a tax on consumption levied on the sale, barter, e=
xchange or lease of goods or properties and services in the Philippines and=
 on the importation of goods into the Philippines.&nbsp;It is an indirect t=
ax, which may be shifted or passed on to the buyer, transferee or lessee of=
 goods, properties or services.&nbsp;</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">Find out the latest =
updates on VAT by joining this masterclass to be facilitated by Tax Partner=
 and Country Leader for Global Compliance Management Services, Mr. Leandro =
Ben M. Robediso, CPA</span>=20
                  <br> &nbsp;=20
                  <h2 style=3D"color:rgb(51, 51, 51);font-size:24px;font-fa=
mily:sans-serif;margin-top:0px;margin-bottom:0px;"><strong style=3D"color:r=
gb(255, 0, 0);font-size:24px;">Course Content</strong></h2> <span style=3D"=
font-size:20px;">1.&nbsp;&nbsp;What is VAT?</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">2.&nbsp;&nbsp;VAT Ra=
tes</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">3.&nbsp;&nbsp;Base a=
nd Timing of VAT recognition</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; a.&nbsp;&nbsp;&nbsp;Goods</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; b.&nbsp;&nbsp;&nbsp;Services</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; c.&nbsp;&nbsp;&nbsp;&nbsp;Leases</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; d.&nbsp;&nbsp;&nbsp;Sales to government</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; e.&nbsp;&nbsp;&nbsp;Importation</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">4.&nbsp;&nbsp;&nbsp;=
Input Credit System</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">5.&nbsp;&nbsp;&nbsp;=
Substantiation Requirements</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">6.&nbsp;&nbsp;&nbsp;=
VAT Return Filing and Payment and other compliance requirements</span>=20
                  <br>=20
                  <br> <span style=3D"font-size:20px;">7.&nbsp;&nbsp;&nbsp;=
Others</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; a.&nbsp;&nbsp;&nbsp;VAT Refund Updates</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; b.&nbsp;&nbsp;&nbsp;E-invoicing Updates</span>=20
                  <br> <span style=3D"font-size:20px;">&nbsp;&nbsp;&nbsp;&n=
bsp; c.&nbsp;&nbsp;&nbsp;&nbsp;Digital Services Tax Bill Updates</span>=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"color:rgb=
(34, 34, 34);font-family:sans-serif;font-size:small;font-style:normal;font-=
variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-sp=
acing:normal;orphans:2;text-align:start;text-transform:none;white-space:nor=
mal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;text-decoration=
-thickness:initial;text-decoration-style:initial;margin:0px auto;width:1034=
px;">=20
  <tbody>=20
   <tr>=20
    <td style=3D"width:1034px;border-spacing:0px;border-collapse:collapse;b=
order: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-spacing=
:0px;border-collapse:collapse;">=20
         <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:600px;">=20
          <tbody>=20
           <tr>=20
            <th style=3D"width:600px;padding:0px;border:0px none transparen=
t;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:col=
lapse;vertical-align:top;">=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"width:600px;overflow:hidden;background:transparent;">=20
              <tbody>=20
              </tbody>=20
             </table>=20
             <div style=3D"clear:both;">
               &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"color:rgb=
(34, 34, 34);font-family:sans-serif;font-size:small;font-style:normal;font-=
variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-sp=
acing:normal;orphans:2;text-align:start;text-transform:none;white-space:nor=
mal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;text-decoration=
-thickness:initial;text-decoration-style:initial;margin:0px auto;width:1034=
px;">=20
  <tbody>=20
   <tr>=20
    <td style=3D"width:1034px;border-spacing:0px;border-collapse:collapse;b=
order: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-spacing=
:0px;border-collapse:collapse;">=20
         <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:600px;">=20
          <tbody>=20
           <tr>=20
            <th style=3D"width:600px;padding:0px;border:0px none transparen=
t;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:col=
lapse;vertical-align:top;">=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"width:600px;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"padding-bottom:10px;padding-top:10px;border-sp=
acing:0px;border-collapse:collapse;border:0px none;">=20
                 <table align=3D"center" border=3D"0" cellpadding=3D"0" cel=
lspacing=3D"0" style=3D"margin:0px auto;width:600px;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"border-style:none none solid;border-width:=
0px 0px 1px;font-size:0px;line-height:0px;border-spacing:0px;border-collaps=
e: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:600p=
x;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"border-spacing:0px;border-collapse:collapse;bo=
rder:0px none;">=20
                 <div style=3D"padding:0px;border-width:0px;border-style:no=
ne;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:16p=
x;text-align:center;"> <strong style=3D"font-size:18px;">Featured Speaker:<=
/strong>=20
                  <br> <strong style=3D"color:rgb(5, 31, 247);font-size:24p=
x;">MR. LEANDRO BEN M. ROBEDISO, CPA</strong>=20
                  <br> <strong style=3D"color:rgb(255, 0, 0);font-size:24px=
;"><em>Tax Partner and Country Leader for Global Compliance Management Serv=
ices</em></strong>=20
                 </div> </td>=20
               </tr>=20
              </tbody>=20
             </table>=20
             <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600p=
x;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"border-spacing:0px;border-collapse:collapse;bo=
rder:0px none;">=20
                 <div style=3D"padding:0px;border-width:0px;border-style:no=
ne;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:16p=
x;text-align:left;"> <span style=3D"font-size:20px;"><span style=3D"color:#=
00308c;">Leandro is in his 18th year of progressive practice of taxation. H=
is experience includes: Global Compliance Management Services (GCMS) which =
includes IFRS and US GAAP Tax Provisioning (FAS 109 or ASC 740) including F=
IN48 (ASC 740-1); Philippine Tax Return Preparation Assistance; Mergers and=
 Acquisitions; Tax Compliance Reviews; Indirect Tax Services (e.g. VAT Refu=
nd Compliance Review, etc.), Independent Certified Public Accountant Servic=
es Engagements; General Systems of Preference Verification; Global Grants E=
valuation; and SOX404 Reviews.</span>&nbsp;&nbsp;<br> <br> <span style=3D"c=
olor:#00308c;">He leads the growth of Tax Accounting/Provisioning and Tax T=
ransformation in KPMG in the Philippines.&nbsp;</span><br> <br> <span style=
=3D"color:#00308c;">He represented KPMG in the Philippine Senate Hearing fo=
r the TRAIN Law.</span><br> <br> <strong style=3D"color:rgb(0, 48, 140);fon=
t-size:18px;">Professional experience</strong><br> <strong style=3D"color:r=
gb(0, 48, 140);font-size:18px;">Global Compliance Management Services (GCMS=
)</strong><br> <span style=3D"color:#00308c;">=E2=80=A2 Country Leader star=
ting 2017</span><br> <span style=3D"color:#00308c;">=E2=80=A2 Primary conta=
ct point for the Philippines for GCMS Request For Proposals (RFPs) and ensu=
res timely responses thereto;</span><br> <span style=3D"color:#00308c;">=E2=
=80=A2 Develops and implements the Philippine GCMS Business Plan; =E2=80=A2=
 Conducts trainings to Philippine GCMS teams and client staff on GCMS on st=
rategy, methodology, tools, etc.;</span><br> <span style=3D"color:#00308c;"=
>=E2=80=A2 Oversees preparation of various tax returns and timely filing th=
ereof; and</span><br> <span style=3D"color:#00308c;">=E2=80=A2 Provides tim=
ely advice on the proper treatment of specific transactions for tax complia=
nce and tax reporting purposes.</span><br> <br> <strong style=3D"color:rgb(=
0, 48, 140);font-size:18px;">Tax Technology</strong><br> <span style=3D"col=
or:#00308c;">* As the Head of Tax Technology, Leandro represents the local =
tax practice at the regional level, to ensure their needs are catered for w=
here relevant, in the development of local and regional tax technology solu=
tions</span><br> <span style=3D"color:#00308c;">* Leandro has a strong unde=
rstanding of the tax technology solutions available throughout the KPMG glo=
bal network and when relevant, works with the ASPAC tax technology Council =
to adapt them for the local practice</span><br> <span style=3D"color:#00308=
c;">* Leandro sits across all relevant technology-related initiatives in th=
e local practice and is responsible for advocating the value of tax technol=
ogy in enhancing the service offering amongst senior stakeholders in the lo=
cal tax practice</span><br> <br> <strong style=3D"color:rgb(0, 48, 140);fon=
t-size:18px;">Representative clients</strong><br> =EF=BB=BF<span style=3D"c=
olor:#00308c;">* Leandro=E2=80=99s representative clients include: (a) fina=
ncial services including banks, insurance companies, investment houses and =
companies, and stockbrokerage; (b) infrastructure including energy generati=
on and transmission, construction, logistics, travel, etc.; (c) pharmaceuti=
cal; (d) semiconductor; (e) healthcare; (f) media; (g) business process out=
sourcing; (h) mining; (i) service companies; (j) manufacturing and (k) tech=
nology companies.</span></span>=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"color:rgb=
(34, 34, 34);font-family:sans-serif;font-size:small;font-style:normal;font-=
variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-sp=
acing:normal;orphans:2;text-align:start;text-transform:none;white-space:nor=
mal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;text-decoration=
-thickness:initial;text-decoration-style:initial;margin:0px auto;width:1034=
px;">=20
  <tbody>=20
   <tr>=20
    <td style=3D"width:1034px;border-spacing:0px;border-collapse:collapse;b=
order: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-spacing=
:0px;border-collapse:collapse;">=20
         <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:600px;">=20
          <tbody>=20
           <tr>=20
            <th style=3D"width:600px;padding:0px;border:0px none transparen=
t;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:col=
lapse;vertical-align:top;">=20
             <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"width:600px;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"padding-bottom:10px;padding-top:10px;border-sp=
acing:0px;border-collapse:collapse;border:0px none;">=20
                 <table align=3D"center" border=3D"0" cellpadding=3D"0" cel=
lspacing=3D"0" style=3D"margin:0px auto;width:600px;">=20
                  <tbody>=20
                   <tr>=20
                    <td style=3D"border-style:none none solid;border-width:=
0px 0px 1px;font-size:0px;line-height:0px;border-spacing:0px;border-collaps=
e:collapse;">&nbsp;</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"width:600px;overflow:hidden;background:transparent;">=20
              <tbody>=20
               <tr>=20
                <td style=3D"padding:15px 0px 25px;border-spacing:0px;borde=
r-collapse:collapse;border:0px none;">=20
                 <div style=3D"font-size:13px;color:rgb(80, 0, 80);">=20
                  <div style=3D"min-width:320px;max-width:500px;margin:0px =
auto;width:500px;">=20
                   <div style=3D"border-collapse:collapse;display:table;wid=
th:500px;">=20
                    <div style=3D"min-width:320px;max-width:500px;display:t=
able-cell;vertical-align:top;width:500px;">=20
                     <div style=3D"width:500px;">=20
                      <div style=3D"border-width:0px;border-style:solid;pad=
ding:5px 0px;">=20
                       <div style=3D"color:rgb(85, 85, 85);font-family:Geor=
gia, Times, New 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-family:Ro=
boto, RobotoDraft, Helvetica, Arial, sans-serif;font-size:small;">=20
                          <div style=3D"min-width:320px;max-width:500px;mar=
gin:0px auto;width:500px;">=20
                           <div style=3D"border-collapse:collapse;display:t=
able;width:500px;">=20
                            <div style=3D"min-width:320px;max-width:500px;d=
isplay:table-cell;vertical-align:top;width:500px;">=20
                             <div style=3D"width:500px;">=20
                              <div style=3D"border-width:0px;border-style:s=
olid;padding:5px 0px;">=20
                               <div style=3D"line-height:1.2;padding:10px;"=
>=20
                                <div style=3D"line-height:1.2;">=20
                                 <h2 style=3D"color:rgb(34, 34, 34);font-fa=
mily:sans-serif;text-align:center;font-size:24px;margin-top:10px;margin-bot=
tom: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);font-fa=
mily:sans-serif;text-align:center;font-size:24px;margin-top:0px;margin-bott=
om:0px;"><strong style=3D"color:rgb(255, 0, 0);font-family:Arial Black, Gad=
get, sans-serif;">All About VAT&nbsp;</strong></h2>=20
                                 <h2 style=3D"color:rgb(51, 51, 51);font-fa=
mily:sans-serif;text-align:center;font-size:24px;margin-top:0px;margin-bott=
om:0px;">EVERYTHING YOU NEED TO KNOW ABOUT VAT AND HOW IT WILL AFFECT YOUR =
BUSINESS</h2>=20
                                 <h2 style=3D"color: rgb(51, 51, 51); font-=
family: sans-serif; font-size: 24px; margin-top: 0px; margin-bottom: 0px; t=
ext-align: center;"><strong style=3D"color:rgb(0, 0, 0);font-size:16px;">Ap=
ril 27, 2023</strong></h2>=20
                                 <div style=3D"font-size: 16px; font-weight=
: 400; text-align: center;"> <strong style=3D"color:rgb(0, 0, 0);">1:30pm -=
 5:30pm</strong>=20
                                 </div>=20
                                 <div style=3D"font-size: 16px; font-weight=
: 400; text-align: center;"> <strong style=3D"color:rgb(0, 0, 0);">*LIVE VI=
A ZOOM OR FACE TO FACE *</strong>=20
                                 </div>=20
                                 <div style=3D"font-size:16px;font-weight:4=
00;">
                                   &nbsp;=20
                                 </div>=20
                                 <div style=3D"line-height: 1.2; text-align=
: center;">
                                   &nbsp;&nbsp;<strong><span style=3D"backg=
round-color:transparent;"><span style=3D"font-size:large;"><span style=3D"f=
ont-family:georgia,times,new serif;"><span style=3D"color:#ff0000;">REGISTR=
ATION&nbsp;</span></span></span></span><span style=3D"background-color:tran=
sparent;"><span style=3D"font-size:large;"><span style=3D"font-family:georg=
ia,times,new serif;"><span style=3D"color:#ff0000;">LINK</span></span></spa=
n></span><span style=3D"font-size:24px;"><span style=3D"background-color:tr=
ansparent;"><span style=3D"font-family:sans-serif;"><span style=3D"color:#f=
f0000;"><span style=3D"background-color:inherit;"><span style=3D"background=
-color:inherit;">:</span></span></span></span></span></span></strong>=20
                                 </div>=20
                                 <h2 style=3D"font-family:sans-serif;font-s=
ize:24px;text-align:center;margin-top:0px;margin-bottom:0px;"><span style=
=3D"font-weight:400;"><span style=3D"font-size:15px;"><span style=3D"backgr=
ound-color:transparent;"><span style=3D"font-family:georgia,times,new serif=
;"><span style=3D"color:#555555;"><strong><span style=3D"font-size:large;">=
<span style=3D"color:#0000ff;"><a data-saferedirecturl=3D"https://www.googl=
e.com/url?q=3Dhttps://form.jotform.com/230783124668461&source=3Dgmail&ust=
=3D1680138451375000&usg=3DAOvVaw222zisJ3k40emi4vP0WkrA" href=3D"https://mai=
l5.enewspusher.com/da/daecs?token=3D55%2FeSWDRjBGL8wAWvvXLv76JsRqw9%2FELe5w=
f%2B2AF1yUaAxFuzqRgs4plojWkoAiG7u625Y9k42BgXSBSkHEPbW2TxDSo2pq97t%2B5VL4%2B=
0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0=
oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAVbRcm2OZP6PA0%2FjsVV4Igi%2Bld%2=
FiZhBxnA%3D%3D" rel=3D"noreferrer noopener" style=3D"color:rgb(17, 85, 204)=
;" target=3D"_blank">https://form.jotform.com/<wbr>230783124668461</a></spa=
n></span></strong></span></span></span></span></span></h2>=20
                                 <div>
                                   &nbsp;=20
                                 </div>=20
                                 <div>=20
                                  <h2 style=3D"font-family:sans-serif;text-=
align:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=
=3D"color:#ff0000;"><u>ONLINE PER PAX</u></span></h2>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div>=20
                          </div>=20
                         </div>=20
                         <div style=3D"font-family:Arial, Helvetica, sans-s=
erif;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;tex=
t-align:center;"> <strong style=3D"font-size:14pt;font-family:Calibri, sans=
-serif;color:rgb(34, 34, 34);"><span style=3D"color:#ff0000;">Regular Rate =
Php 1,799.00 + VAT starting April 21,</span></strong><strong style=3D"font-=
size:14pt;font-family:Calibri, sans-serif;color:rgb(34, 34, 34);"><span sty=
le=3D"color:#ff0000;">&nbsp;2023</span></strong>=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:Cali=
bri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=3D"c=
olor:#ff0000;">Early Bird Rate Php 1,599.00 + VAT until&nbsp;</span></stron=
g></span>&nbsp;<strong style=3D"font-size:14pt;"><span style=3D"color:#ff00=
00;">April 20</span></strong>&nbsp;<strong style=3D"font-size:14pt;"><span =
style=3D"color:#ff0000;">,</span></strong><strong style=3D"font-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:Cali=
bri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=3D"c=
olor:#ff0000;">Group Rate Php 1,399.00 + VAT per pax for 5 =E2=80=93 14 pax=
</span></strong></span>=20
                         </div>=20
                         <div style=3D"color:rgb(34, 34, 34);font-family:Ar=
ial, Helvetica, sans-serif;font-size:small;text-align:center;line-height:1.=
2;">
                           &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:Cali=
bri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=3D"c=
olor:#ff0000;">Super Group Rate Php 1,199.00 + VAT per pax for 15 or more p=
ax</span></strong></span>=20
                         </div>=20
                         <div style=3D"font-family:Arial, Helvetica, sans-s=
erif;text-align:center;font-size:14px;line-height:1.2;"> <span style=3D"col=
or:#000000;"><em><strong>Inclusive of the Webinar Sessions and the Digital =
Certificate</strong></em></span>=20
                         </div>=20
                         <div style=3D"color:rgb(34, 34, 34);font-family:Ro=
boto, RobotoDraft, Helvetica, Arial, sans-serif;font-size:small;">=20
                          <div style=3D"min-width:320px;max-width:500px;mar=
gin:0px auto;width:500px;">=20
                           <div style=3D"border-collapse:collapse;display:t=
able;width:500px;">=20
                            <div style=3D"min-width:320px;max-width:500px;d=
isplay:table-cell;vertical-align:top;width:500px;">=20
                             <div style=3D"width:500px;">=20
                              <div style=3D"border-width:0px;border-style:s=
olid;padding:5px 0px;">=20
                               <div style=3D"line-height:1.2;padding:10px;"=
>=20
                                <div style=3D"line-height:1.2;">=20
                                 <div>=20
                                  <h2 style=3D"font-family:sans-serif;text-=
align:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=
=3D"color:#ff0000;"><u>IN-PERSON PER PAX&nbsp;</u></span></h2>=20
                                  <h2 style=3D"font-family:sans-serif;text-=
align:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=
=3D"color:#ff0000;"><u>VENUE: CROWNE PLAZA GALLERIA</u></span></h2>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div>=20
                          </div>=20
                         </div>=20
                         <div style=3D"font-family:Arial, Helvetica, sans-s=
erif;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;tex=
t-align:center;"> <strong style=3D"font-size:14pt;font-family:Calibri, sans=
-serif;color:rgb(34, 34, 34);"><span style=3D"color:#ff0000;">Regular Rate =
Php 3,999.00 + VAT starting&nbsp;</span></strong><strong style=3D"font-size=
:14pt;font-family:Calibri, sans-serif;color:rgb(34, 34, 34);"><span style=
=3D"color:#ff0000;">April 21,</span></strong><strong style=3D"font-size:14p=
t;font-family:Calibri, sans-serif;color:rgb(34, 34, 34);"><span style=3D"co=
lor:#ff0000;">&nbsp;2023</span></strong>=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:Cali=
bri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=3D"c=
olor:#ff0000;">Early Bird Rate Php 2,999.00 + VAT until&nbsp;</span></stron=
g></span><strong style=3D"font-size:14pt;"><span style=3D"color:#ff0000;">A=
pril&nbsp;</span></strong><strong style=3D"font-size:14pt;"><span style=3D"=
color:#ff0000;">April 20</span></strong>&nbsp;<strong style=3D"font-size:14=
pt;"><span style=3D"color:#ff0000;">,</span></strong><strong style=3D"font-=
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:Cali=
bri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=3D"c=
olor:#ff0000;">Group Rate Php 2,499.00 + VAT per pax for 5 =E2=80=93 14 pax=
</span></strong></span>=20
                         </div>=20
                         <div style=3D"color:rgb(34, 34, 34);font-family:Ar=
ial, Helvetica, sans-serif;font-size:small;text-align:center;line-height:1.=
2;">
                           &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:Cali=
bri, sans-serif;"> <span style=3D"font-size:14pt;"><strong><span style=3D"c=
olor:#ff0000;">Super Group Rate Php 1,999.00 + VAT per pax for 15 or more p=
ax</span></strong></span>=20
                         </div>=20
                         <div style=3D"font-family:Arial, Helvetica, sans-s=
erif;text-align:center;font-size:14px;line-height:1.2;"> <span style=3D"col=
or:#000000;"><em><strong>Inclusive of the Seminar, PM Snacks, Certificate, =
and Handouts</strong></em></span>=20
                         </div>=20
                        </div>=20
                       </div>=20
                      </div>=20
                     </div>=20
                    </div>=20
                   </div>=20
                  </div>=20
                 </div>=20
                 <div style=3D"font-size:13px;color:rgb(80, 0, 80);">=20
                  <div style=3D"min-width:320px;max-width:500px;margin:0px =
auto;width:500px;">=20
                   <div style=3D"border-collapse:collapse;display:table;wid=
th:500px;">=20
                    <div style=3D"min-width:320px;max-width:500px;display:t=
able-cell;vertical-align:top;width:500px;">=20
                     <div style=3D"width:500px;">=20
                      <div style=3D"border-width:0px;border-style:solid;pad=
ding:5px 0px;">=20
                       <div align=3D"center" style=3D"padding:10px;">=20
                        <table align=3D"center" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"width:480px;vertical-align:top;border-top:2p=
x solid rgb(225, 13, 13);border-collapse:collapse;table-layout:fixed;border=
-spacing:0px;" width=3D"100%">=20
                         <tbody>=20
                          <tr style=3D"vertical-align:top;vertical-align:to=
p;">=20
                           <td style=3D"vertical-align:top;vertical-align:t=
op;">&nbsp;</td>=20
                          </tr>=20
                         </tbody>=20
                        </table>=20
                        <h2 style=3D"font-size:24px;color:rgb(51, 51, 51);m=
argin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000;">ATTENTION =
TO MS. JHIE&nbsp;</span></h2>=20
                        <div style=3D"color:rgb(34, 34, 34);font-weight:400=
;font-size:16px;line-height:1.2;">
                          &nbsp;=20
                        </div>=20
                        <div style=3D"color:rgb(34, 34, 34);font-size:small=
;font-weight:400;">=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);pa=
dding:0px;"> <span style=3D"font-size:14px;"><span style=3D"color:#0000ff;"=
><span style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif=
;"><span style=3D"color:#0000ff;"><span style=3D"background-color:inherit;"=
><span style=3D"background-color:inherit;"><a data-saferedirecturl=3D"https=
://www.google.com/url?q=3Dhttps://form.jotform.com/230783124668461&source=
=3Dgmail&ust=3D1680138451375000&usg=3DAOvVaw222zisJ3k40emi4vP0WkrA" href=3D=
"https://mail5.enewspusher.com/da/daecs?token=3DCkZoHu3wwRbTHFtNooJlM7gFcNw=
khdrPSi1PtStcVSLKO7zjsXfG8mYXslquz90g7u625Y9k42BgXSBSkHEPbW2TxDSo2pq97t%2B5=
VL4%2B0%2F3D0MLvtQ02eV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FR=
cqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAVbRcm2OZP6PA0%2FjsVV4Igi%=
2Bld%2FiZhBxnA%3D%3D" rel=3D"noreferrer noopener" style=3D"color:rgb(0, 0, =
255);text-decoration-line:none;" target=3D"_blank"><img align=3D"left" alt=
=3D"" data-bit=3D"iit" src=3D"https://ci5.googleusercontent.com/proxy/sULZq=
dFj7Y12_iZ812HHU8ce6uWNOcEbZJBhadbEsO3sCPnLWtpWXrfVUxlQhlPyDFGt07DZmgu0a63O=
qZfMFXD3SNTurkGQ_2_2Jw2E5MmgEIzBM36rNPRjulYo5UFfgpx1sZQIjkPoTjKmvMvx=3Ds0-d=
-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/1246552/412de04e50ce=
20f6366e4ad231ea542d.gif" style=3D"border-style: solid; border-width: 0px; =
float: left; display: block; width: 250px; max-width: 582px; user-select: n=
one;" unselectable=3D"on"></a></span></span></span></span></span></span></s=
pan>=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);pa=
dding:0px;">
                           &nbsp;=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);pa=
dding:0px;"> <span style=3D"color:#0000ff;"><span style=3D"background-color=
:transparent;"><span style=3D"font-size:small;"><span style=3D"color:#00000=
0;"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif;">For=
 More Details,</span></strong></em></span></span></span></span><span style=
=3D"color:#0000ff;"><span style=3D"background-color:transparent;"><span sty=
le=3D"font-size:small;"><span style=3D"color:#000000;"><em><strong><span st=
yle=3D"font-family:arial,helvetica,sans-serif;">&nbsp;Inquiry or</span></st=
rong></em></span></span></span></span>=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);pa=
dding:0px;"> <span style=3D"color:#0000ff;"><span style=3D"color:#000000;">=
<em><strong><span style=3D"font-family:arial,helvetica,sans-serif;"><span s=
tyle=3D"font-size:small;"><span style=3D"background-color:inherit;"><span s=
tyle=3D"background-color:inherit;">Reservation Please Call Us On:</span></s=
pan></span></span></strong></em></span></span>=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);">=
 <strong><span style=3D"font-size:small;">Ms. Jhie&nbsp;</span></strong>=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);">=
 <span style=3D"font-size:small;"><strong><span style=3D"color:red;">Market=
ing Officer</span></strong></span>=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);">=
 <span style=3D"font-size:small;"><strong>Tele Fax:</strong><strong>&nbsp;8=
470-1057</strong></span>=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);">=
 <span style=3D"font-size:small;">&nbsp;<strong>or Call/Text:</strong></spa=
n><strong><span style=3D"font-size:small;">&nbsp;0906-4798186&nbsp;</span><=
/strong>&nbsp;=20
                         </div>=20
                         <div style=3D"font-size:13px;color:rgb(0, 0, 0);">=
 <strong style=3D"font-family:arial, sans-serif;"><span style=3D"font-size:=
small;"><span style=3D"font-family:cambria,serif;">Visit my FB PAGE @jhie.t=
rainin</span><span style=3D"font-family:cambria,serif;">g</span></span></st=
rong>=20
                         </div>=20
                        </div>=20
                       </div>=20
                      </div>=20
                     </div>=20
                    </div>=20
                   </div>=20
                  </div>=20
                 </div> </td>=20
               </tr>=20
              </tbody>=20
             </table>=20
             <div style=3D"clear:both;">
               &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
</div>=20
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 100=
%; border-collapse: collapse;">=20
 <tbody>=20
  <tr>=20
   <td align=3D"center" valign=3D"top" style=3D"padding: 3px 0;">=20
    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border=
-collapse: collapse;">=20
     <tbody>=20
      <tr>=20
       <td align=3D"center" valign=3D"top" style=3D"padding: 0 3px; font-fa=
mily: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-heigh=
t-rule: exactly;" class=3D"unsubscribe"><a href=3D"https://mail5.enewspushe=
r.com/da/umls?token=3Dp3RN6YhKkiRdV%2FpZ2ekDYBDVtyx5lM8Vg597U6PeUU6TWBYY0g7=
us74akfJ0TglAjbKvrBpUWN9pGxAdbImsHc0uInIExAob%2BgriWjz%2BzmHpOHoZn%2FvzaLIt=
bnUU8C3FqTLtb7x5%2BtkAbXJ%2BOA9VLg%3D%3D&lang=3Den" target=3D"_blank" style=
=3D"text-decoration: underline; color: #555555;">Unsubscribe</a></td>=20
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