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Date: Mon, 1 Jul 2024 17:55:35 +0800 (HKT)
From: KYRIE TEJADA <kyrie@consultantph.com>
Reply-To: KYRIE TEJADA <kyrie@consultantph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.6822216d-e118-4e85-be40-545e1106294d.1719827735688@promo-email.com>
Subject: =?UTF-8?Q?Comprehensive_Internal_Revenue_Taxation_=EF=BB=BFJuly_30?=
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  <title>Comprehensive Internal Revenue Taxation =EF=BB=BFJuly 30</title> <=
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                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;"> <a name=3D"=
m_-5645955692955254644__Hlk160528233"></a><a name=3D"m_-5645955692955254644=
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nqnYPNc%252F%252F7OIlGRkXTTYw7%252BVqPmPnitXH3IC8i969AANyT0sesWtrOxeiM8e8eu=
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                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* All About Withholding Taxes =E2=80=93=
 Aug 23 AM </span></span></strong><strong><span style=3D"font-family:cambri=
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ong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DO1ldusc%252BgJC=
CeDf0sSCEeChXtEE4gWh8juQl%252BuP23TYWDB8FOgq7iePpC3pA86nKuMTwG7pRwIZcIxdhvw=
gk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do8aZNOcoNAnGyYc=
YvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVz=
VbHcpFSkFDFwAY5UTwWs8wqd%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253D" style=
=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span style=3D"f=
ont-size:12pt">https://form.jotform.com/241572482561458</span></span></a></=
li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* High-Impact Leadership Supervision =
=E2=80=93 Aug 23 PM </span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></s=
pan></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DVmovIE=
DBwwzbuNRwLvjdJV1PdBThteIRfC7dxo2GM1H64g7kUWcmQgU9SD%252FMZs6euMTwG7pRwIZcI=
xdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do8aZNOcoNA=
nGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQR=
HQMVzVbHcpFSkFDFwARGDEPy%252Fq5PZmcnPP5joN72%252Bld%252FiZhBxnA%253D%253D" =
style=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.com/241571333605451</span></span><=
/a></li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* Best Practices in Warehouse Managemen=
t =E2=80=93 Aug 27 AM </span></span></strong><strong><span style=3D"font-fa=
mily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; &nbsp;</=
span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=
=3DO1ldusc%252BgJAxmymgjjK2nDPZz3IaNKZeM4Z76X486ZJAcpmKStOg0mBzE9mthGamuMTw=
G7pRwIZcIxdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do=
8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDa=
HNSWmUvQRHQMVzVbHcpFSkFDFwAWfTEm2F0rOnTkIYSPyj76S%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">https://form.jotform.com/241623712221444</span></s=
pan></a></li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* Inventory Planning and Management =E2=
=80=93 Aug 27 PM </span></span></strong><strong><span style=3D"font-family:=
cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></span=
></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3D%252Bh%25=
2BU2oZF%252BXh7fkD2%252F94zzdHqUZbqnzi1RIrQc5Ry3cfGfZKOoIqUXwMQWMUdN6tIuMTw=
G7pRwIZcIxdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do=
8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDa=
HNSWmUvQRHQMVzVbHcpFSkFDFwAZVduwko9x99IlseQavnDsS%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">https://form.jotform.com/241572077920457</span></s=
pan></a></li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* Compliance with SSS, PhilHealth PAGIB=
IG and DOLE Regulations =E2=80=93 Aug 28 </span></span></strong><strong><sp=
an style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. =
Link&nbsp; </span></span></strong><a href=3D"https://mta.promo-email.com/da=
/daecs?token=3DBzbrnc8s%252BHDdFSvQV6ttPxMAfXGVrPijTkGMlZrscPemz5JOU9MylTZB=
lET4cLyWuMTwG7pRwIZcIxdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE=
66F9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252=
B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWmvX9TbfA%252BAnprhJbEgJYi%252Bld%25=
2FiZhBxnA%253D%253D" style=3D"color:blue;"><span style=3D"font-family:cambr=
ia,serif"><span style=3D"font-size:12pt">https://form.jotform.com/241572620=
565456</span></span></a></li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* Preparing and Understanding Cash Flow=
 Statements =E2=80=93 Aug 29 </span></span></strong><strong><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; <=
/span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=
=3DLhroov4%252F3z7x9N%252BLTWI1QylO%252BqpCJ2OlKg%252BRBS%252FZfs2pK4HoruEC=
4h4ytpZGKT1uuMTwG7pRwIZcIxdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%25=
2BSE66F9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv=
%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASFkR%252B8Hmd0iNeVgw3PpS7C%252Bl=
d%252FiZhBxnA%253D%253D" style=3D"color:blue;"><span style=3D"font-family:c=
ambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/24157=
2516455458</span></span></a></li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* Personality Development and Image Man=
agement =E2=80=93 Aug 30 AM </span></span></strong><strong><span style=3D"f=
ont-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </=
span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=
=3DzX1u2CWswjTNuHA6RkLNb%252Bzu5wGOnYYVY%252FRl6Ke5ZRQ6UozpYm%252BezxgQetIf=
lMTruMTwG7pRwIZcIxdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9=
Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%25=
2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWtGIzWQEc31bJipudEaf76%252Bld%252FiZhBxn=
A%253D%253D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif=
"><span style=3D"font-size:12pt">https://form.jotform.com/241611886123454</=
span></span></a></li>=20
                          <li><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">* Advanced Presentation Techniques =E2=
=80=93 Aug 30 PM </span></span></strong><strong><span style=3D"font-family:=
cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></span=
></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DMBlQfGl1H=
qMFCy0a5RPNACLvMc461Gh6Ere6%252F7HmOqLk7lA%252FuyYINMHzcFYW51rguMTwG7pRwIZc=
Ixdhvwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do8aZNOcoN=
AnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQ=
RHQMVzVbHcpFSkFDFwAbtIlH4B8KlTvoaWCkJf3%252Fi%252Bld%252FiZhBxnA%253D%253D"=
 style=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span styl=
e=3D"font-size:12pt">https://form.jotform.com/241612141639451</span></span>=
</a>&nbsp;&nbsp;</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"overflow:hidden; width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"padding:0px 0px 20px">=20
                        <table align=3D"center" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"margin:auto">=20
                         <tbody>=20
                          <tr>=20
                           <th style=3D"display:block;border-style:none;bor=
der-width:0px;"><img border=3D"0" height=3D"auto" src=3D"https://ci3.google=
usercontent.com/meips/ADKq_NZRlMBhARp0oDF4cOSt8RVTndpyLK8-kB6sPZNoeFXUh1rFy=
5a1XyHjzSEJt7EVkF8XgcGanuYRVsKGSL6DHM1Y0NACysbESLvhdboU4T0yUksv48mAkYy8RHtX=
YH4hyG7oU7BVWOTyNtelKKJWOUa924A=3Ds0-d-e1-ft#https://staticapp.icpsc.com/ic=
p/resources/mogile/1246552/83a195d90a204f7fc137a174d33dfc2b.gif" style=3D"d=
isplay:block; margin:auto; user-select:none" unselectable=3D"on" width=3D"6=
00"></th>=20
                          </tr>=20
                         </tbody>=20
                        </table> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <div style=3D"clear:both;">
                      &nbsp;=20
                    </div>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;text-align:left;">=20
                         <h2 style=3D"color:rgb(51,51,51);font-size:24px;te=
xt-align:center;margin-top:0px;margin-bottom:0px;"><strong style=3D"color:#=
ff0000; font-family:Arial Black,Gadget,sans-serif; font-size:20px">Comprehe=
nsive Internal Revenue Taxation&nbsp;</strong></h2>=20
                         <h2 style=3D"color:rgb(51,51,51);font-size:24px;te=
xt-align:center;margin-top:0px;margin-bottom:0px;">ANALYSIS THAT COMPANIES =
USE TO IDENTIFY DISCREPANCIES</h2>=20
                         <h2 style=3D"color:rgb(51,51,51);font-size:24px;te=
xt-align:center;margin-top:0px;margin-bottom:0px;">=EF=BB=BF<strong style=
=3D"color:#000000; font-size:20px">July 30, 2024</strong></h2>=20
                         <div style=3D"color:rgb(51,51,51);font-size:16px;t=
ext-align:center;"> <strong style=3D"color:#000000; font-size:20px">2:00pm =
- 5:00pm</strong>=20
                         </div>=20
                         <div style=3D"text-align:center;"> <span style=3D"=
font-size:20px">*LIVE VIA ZOOM*</span>=20
                          <br>=EF=BB=BF=20
                         </div>=20
                        </div> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;">=20
                         <h2 style=3D"font-size:24px;margin-top:0px;margin-=
bottom:0px;"><strong style=3D"color:#ff0000">Introduction</strong></h2> <sp=
an style=3D"font-size:20px">It=E2=80=99s here!&nbsp;A masterclass on intern=
al revenue taxation.&nbsp;Learn everything you need to know about taxation,=
 whether you are an accountant or not.&nbsp;&nbsp;The important concepts, p=
rinciples, and tools will be taken up in this course, together with the lat=
est updates and best practices.&nbsp;&nbsp;It=E2=80=99s not every day that =
you will be treated to a cornucopia of essential topics on taxation.&nbsp;T=
ake advantage of this rare opportunity.&nbsp;It will be very useful not jus=
t for those in finance or accounting but also for other departments.&nbsp;S=
upervisors, managers, executives, and business owners will gain a lot from =
this special learning session.</span>=20
                         <h2 style=3D"font-size:24px;margin-top:10px;margin=
-bottom:0px;">&nbsp;</h2>=20
                         <h2 style=3D"font-size:24px;margin-top:10px;margin=
-bottom:0px;"><strong style=3D"color:#ff0000">Course Content</strong></h2> =
<span style=3D"font-size:20px">I. Registration of Taxpayer</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">II. Keeping of =
Books of Accounts</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">III. Preservati=
on of Books of Accounts and Other Accounting Records</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">IV. Period of L=
imitation Upon Assessment and Collection</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">V. Exceptions a=
s to Period of Limitation of Assessment and Collection of Taxes</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">VI. VAT Sales I=
nvoice</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">VII. VAT Offici=
al Receipt</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">VIII. Non-VAT S=
ales Invoices</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">IX. Non-VAT Off=
icial Receipts</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">X. Authority To=
 Print (ATP) and Manner of Printing of Receipts / Invoices</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XI. Printing of=
 Receipts or Commercial or Sales Invoices</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XII. Reporting =
of Monthly Sales</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XIII. General P=
rinciples of Philippine Income Taxation</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XIV. Classifica=
tion of Taxpayers</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XV. Meaning of =
Gross Income</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XVI. Forms of C=
ompensation</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XVII. Exclusion=
s Under Tax Code</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XVIII Exclusion=
s From Gross Income</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XIX. Minimum Wa=
ge Tax Exemption</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XX. Retirement =
Benefits, Pensions, Gratuities</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXI. Corporate =
Taxation</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXII. Tax Treat=
y Relief Application</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXIII. Minimum =
Corporate Income Tax on Domestic Corporations</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXIV. Deduction=
s From Gross Income</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXV. Itemized D=
eductions</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXVI. Withholdi=
ng Taxes</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XXVII. Withhold=
ing of VAT on Government Money Payment and Payment to Non-Residents</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"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"border-style:none; border-width:0px; padding:0p=
x">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border-style:none;b=
order-width:0px;vertical-align:top;">=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"width:100%">=20
                     <tbody>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;background-color:rgb(249,252,7);color:rgb(51,51,51);font-size:16p=
x;"> <strong style=3D"font-size:18px">Featured Speaker:</strong>=20
                         <br><strong style=3D"color:#090efc; font-size:24px=
">ATTY. ARNOLD A. APDUA</strong>=20
                         <br><strong style=3D"color:#fa0101; font-size:24px=
"><em>Managing Partner of AAA and Co, CPAs</em></strong>=20
                        </div>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;background-color:rgb(249,252,7);color:rgb(51,51,51);font-size:16p=
x;text-align:left;">
                          =EF=BB=BF=20
                        </div> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;"> <span style=
=3D"font-size:20px">Arnold Apdua has eighteen (18) years of meaningful expe=
rience in tax practice, including seven (7) years as Revenue Officer of the=
 Bureau of Internal Revenue (BIR) and eleven (11) years as tax practitioner=
. He is the Managing Partner of AAA and Co., CPAs and owner of Bizmaker Tax=
 and Accounting Consultancy Services.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">He was a tax la=
wyer of Quasha, Ancheta, Pe=C3=B1a and Nolasco Law Office. He was also a pr=
ofessor at the University of the East and Pamantasan ng Lungsod ng Maynila,=
 where he taught accounting and taxation.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">He is a resourc=
e person and speaker for various Continuing Professional Development (CPD) =
tax seminars conducted by the following:</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Phili=
ppine Institute of Certified Public Accountants (PICPA);</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Asian=
 Institute of Taxation (AIT);</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Assoc=
iation of Certified Public Accountants in Commerce and Industry (ACPACI);</=
span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Assoc=
iation of Certified Public Accountants in Public Practice (ACPAPP);</span>=
=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Phili=
ppine Association of Management Accountants (PAMA);</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Unive=
rsity of Asia and the Pacific;</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Power=
Max Consulting Group;</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Indu =
Inferentia Training Center; =E2=80=A2 IAM Training Center;</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 IAM T=
raining Center</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Moore=
s Rowland Philippines; and</span>=20
                         <br><span style=3D"font-size:20px">=E2=80=A2 Vario=
s auditing firms</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"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"border-style:none; border-width:0px; padding:0p=
x">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border-style:none;b=
order-width:0px;vertical-align:top;">=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"background:transparent; overflow:hidden; width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"padding:15px 0px 25px"> &nbsp;=20
                        <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"font-weight:400; text-align:start; width:600px">=20
                         <tbody>=20
                          <tr>=20
                           <td style=3D"border-collapse:collapse; border-sp=
acing:0px; border:0px none; padding-bottom:10px; padding-top:10px">=20
                            <table align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                             <tbody>=20
                              <tr>=20
                               <td style=3D"border-collapse:collapse; borde=
r-color:currentcolor currentcolor #888888; border-spacing:0px; border-style=
:none none solid; border-width:0px 0px 1px; font-size:0px; line-height:0px"=
> &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"background:transparent; font-weight:400; overflow:hidden; t=
ext-align:start; width:600px">=20
                         <tbody>=20
                          <tr>=20
                           <td style=3D"border-collapse:collapse; border-sp=
acing:0px; border:0px none; padding:15px 0px 25px">=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;displa=
y:table;width:500px;">=20
                               <div style=3D"min-width:320px;max-width:500p=
x;display:table-cell;vertical-align:top;width:500px;">=20
                                <div style=3D"width:500px;">=20
                                 <div style=3D"border-width:0px;border-styl=
e:solid;padding:5px 0px;">=20
                                  <div style=3D"font-family: Georgia, Times=
, &quot;New serif&quot;; line-height: 24px; padding: 10px;">=20
                                   <div style=3D"line-height: 24px;">=20
                                    <div style=3D"color:rgb(34,34,34);font-=
size:small;font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;">=20
                                     <div style=3D"min-width:320px;max-widt=
h:500px;margin:0px auto;width:500px;">=20
                                      <div style=3D"border-collapse:collaps=
e;display:table;width:500px;">=20
                                       <div style=3D"min-width:320px;max-wi=
dth:500px;display:table-cell;vertical-align:top;width:500px;">=20
                                        <div style=3D"width:500px;">=20
                                         <div style=3D"border-width:0px;bor=
der-style:solid;padding:5px 0px;">=20
                                          <div style=3D"line-height: 24px; =
padding: 10px;">=20
                                           <div style=3D"line-height: 24px;=
">=20
                                            <h2 style=3D"color:rgb(34,34,34=
);font-family:sans-serif;text-align:center;font-size:24px;margin-top:10px;m=
argin-bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:#ff00=
00"><u>REGISTRATION PER PAX</u></span></span></h2>=20
                                            <div>
                                              &nbsp;=20
                                            </div>=20
                                            <h2 style=3D"font-family:sans-s=
erif;color:rgb(51,51,51);font-size:24px;text-align:center;margin-top:0px;ma=
rgin-bottom:0px;"><strong style=3D"color:#ff0000; font-family:Arial Black,G=
adget,sans-serif; font-size:20px">Comprehensive Internal Revenue Taxation&n=
bsp;</strong></h2>=20
                                            <h2 style=3D"font-family:sans-s=
erif;color:rgb(51,51,51);font-size:24px;text-align:center;margin-top:0px;ma=
rgin-bottom:0px;">ANALYSIS THAT COMPANIES USE TO IDENTIFY DISCREPANCIES</h2=
>=20
                                            <h2 style=3D"font-family: sans-=
serif; color: rgb(51, 51, 51); font-size: 24px; margin-top: 0px; margin-bot=
tom: 0px; text-align: center;">=EF=BB=BF<strong style=3D"color:#000000; fon=
t-size:20px">July 30, 2024</strong></h2>=20
                                            <div style=3D"font-size: 16px; =
text-align: center;"> <strong style=3D"color:#000000; font-size:20px">2:00p=
m - 5:00pm</strong>=20
                                            </div>=20
                                            <div style=3D"color: rgb(34, 34=
, 34); font-size: small; text-align: center;"> <strong><span style=3D"font-=
size:20px">*LIVE VIA ZOOM*</span></strong>=20
                                            </div>=20
                                            <div style=3D"line-height: 24px=
; text-align: center;"> <strong>&nbsp;&nbsp;<span style=3D"background-color=
:transparent"><span style=3D"font-size:large"><span style=3D"font-family:ge=
orgia,times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbsp;</sp=
an></span></span></span><span style=3D"background-color:transparent"><span =
style=3D"font-size:large"><span style=3D"font-family:georgia,times,new seri=
f"><span style=3D"color:#ff0000">LINK</span></span></span></span><span styl=
e=3D"font-size:24px"><span style=3D"background-color:transparent"><span sty=
le=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><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"color:rgb(34,34,34=
);font-family:sans-serif;font-size:24px;text-align:center;margin-top:0px;ma=
rgin-bottom:0px;"><span style=3D"font-weight:400"><span style=3D"font-size:=
15px"><span style=3D"background-color:transparent"><span style=3D"font-fami=
ly:georgia,times,new serif"><span style=3D"color:#555555"><strong><span sty=
le=3D"font-size:large"><span style=3D"color:#0000ff"><a data-saferedirectur=
l=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24116210463844=
9&amp;source=3Dgmail&amp;ust=3D1719907752382000&amp;usg=3DAOvVaw1YVVhcF3oHE=
9sUxxXypRsI" href=3D"https://mta.promo-email.com/da/daecs?token=3DpXqqeLqwo=
PvneOUi5965zDWTbqpxOb4EE%252B9n5MGA9k0RlO1FaDan4uZkujXT5z2UuMTwG7pRwIZcIxdh=
vwgk%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do8aZNOcoNAnGy=
YcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQM=
VzVbHcpFSkFDFwARU3EuDNs7yTqRNYNJxTQsy%252Bld%252FiZhBxnA%253D%253D" rel=3D"=
noreferrer noopener" target=3D"_blank">https://form.jotform.com/<wbr>241162=
104638449</a></span></span></strong></span></span></span></span></span></h2=
>=20
                                            <h2 style=3D"color:rgb(51,51,51=
);font-family:sans-serif;text-align:center;font-size:24px;margin-top:0px;ma=
rgin-bottom:0px;">&nbsp;</h2>=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"color: rgb(85, 85, 85); f=
ont-size: small; font-family: Arial, Helvetica, sans-serif; line-height: 15=
px; padding: 10px;">=20
                                     <div style=3D"line-height: 14px; font-=
size: 12px;">=20
                                      <div style=3D"font-size: 14px; line-h=
eight: 16px; text-align: center;"> <strong style=3D"color:#222222; font-fam=
ily:Calibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regul=
ar Rate Php 1,699.00 + VAT starting JULY 24,</span></strong><strong style=
=3D"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span st=
yle=3D"color:#ff0000">&nbsp;2024</span></strong>=20
                                      </div>=20
                                     </div>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"color: r=
gb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fo=
nt-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><s=
pan style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;<=
/span></strong></span>&nbsp;<strong style=3D"font-size:14pt"><span style=3D=
"color:#ff0000">JULY 23,</span></strong>&nbsp;&nbsp;<strong style=3D"font-s=
ize:14pt"><span style=3D"color:#ff0000">2024</span></strong>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"color: r=
gb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fo=
nt-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><s=
pan style=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=
=80=93 14 pax</span></strong></span>=20
                                    </div>=20
                                    <div style=3D"color: rgb(34, 34, 34); f=
ont-size: small; font-family: Arial, Helvetica, sans-serif; text-align: cen=
ter; line-height: 15px;">
                                      &nbsp;=20
                                    </div>=20
                                    <div align=3D"center" style=3D"color: r=
gb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fo=
nt-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><s=
pan style=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for=
 15 or more pax</span></strong></span>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"margin: =
0cm 0cm 8pt; line-height: 18px; font-family: Calibri, sans-serif;"> <span s=
tyle=3D"color:#ff0000"><span style=3D"font-size:18.6667px"><strong>BIRTHDAY=
 MONTH PROMO - ONE (1) FREE SEAT Register within Your Birthday Month with a=
t least&nbsp;2 paid pax @Php1,699.00</strong></span></span><strong style=3D=
"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nb=
sp;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><sp=
an style=3D"color:#ff0000">per pax&nbsp;</span></strong><strong style=3D"co=
lor:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Must Presen=
t proof of date birth</span></strong>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"margin: =
0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;"> <strong=
 style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000"=
>JOIN NOW PAY LATER PROMO - After 30 Days from the date of the Masterclass&=
nbsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" data-content-ed=
itable=3D"false" id=3D"m_-5645955692955254644m_-3470820045756809937m_719437=
0688516024775m_6947174741607146710m_7464351921273224107m_-72669809373150854=
33m_-8267451966618763805m_927691725594951046m_-1188879237718663658m_-735529=
3288959420910m_961249136569885940m_-1608489655972963006m_560473283336638744=
6m_4378312409515602059m_6874459320489289769m_-646610415516271479m_831962676=
4317481505m_2325933389417244277m_2642887845746401929m_5087165177397515314m_=
7817149971883892943m_-4225803679699802999m_7683320798588280989m_34598192970=
764670m_-8866171075513576752m_-3621773549479330394m_2404260964293064786m_-4=
830443689257051615m_-2390217678032805476m_1320467170204662062m_-88591583021=
39931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a></span></strong=
><strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:=
#ff0000">Php1,899.00&nbsp;</span></strong><strong style=3D"color:#222222; f=
ont-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbsp;</span></stron=
g><strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color=
:#ff0000">per pax</span></strong>=20
                                    </div>=20
                                    <div align=3D"center" style=3D"margin: =
0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                                      &nbsp;=20
                                    </div>=20
                                    <div style=3D"color: rgb(85, 85, 85); f=
ont-size: 14px; font-family: Arial, Helvetica, sans-serif; text-align: cent=
er; line-height: 16px;"> <span style=3D"color:#000000"><em><strong>Inclusiv=
e of the Webinar Session, Presentation Materials and the Digital Certificat=
e </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;displa=
y:table;width:500px;">=20
                               <div style=3D"min-width:320px;max-width:500p=
x;display:table-cell;vertical-align:top;width:500px;">=20
                                <div style=3D"width:500px;">=20
                                 <div style=3D"border-width:0px;border-styl=
e:solid;padding:5px 0px;">=20
                                  <div align=3D"center" style=3D"padding:10=
px;">=20
                                   <table align=3D"center" border=3D"0" cel=
lpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-=
spacing:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-ali=
gn:top; width:480px">=20
                                    <tbody>=20
                                     <tr style=3D"vertical-align:top">=20
                                      <td valign=3D"top"> &nbsp; </td>=20
                                     </tr>=20
                                    </tbody>=20
                                   </table>=20
                                   <h2 style=3D"font-size:24px;color:rgb(51=
,51,51);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">AT=
TENTION TO MS. JHIE</span></h2>=20
                                   <div style=3D"color:rgb(34,34,34);font-s=
ize:small;font-weight:400;">=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding: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:inher=
it"><span style=3D"background-color:inherit"><a data-saferedirecturl=3D"htt=
ps://www.google.com/url?q=3Dhttps://form.jotform.com/241162104638449&amp;so=
urce=3Dgmail&amp;ust=3D1719907752382000&amp;usg=3DAOvVaw1YVVhcF3oHE9sUxxXyp=
RsI" href=3D"https://mta.promo-email.com/da/daecs?token=3DLjhS86dkZPP8GBou1=
Xb2OQcbmgy5tYfhmTZyKq4jEP%252FLJhkRiaBdp%252FBQCtHNlppiuMTwG7pRwIZcIxdhvwgk=
%252FBdl%252FpUj%252FTJG9qpnLw1EWEePOOsr%252BSE66F9Imtdd4Do8aZNOcoNAnGyYcYv=
cE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVb=
HcpFSkFDFwARU3EuDNs7yTqRNYNJxTQsy%252Bld%252FiZhBxnA%253D%253D" rel=3D"nore=
ferrer noopener" style=3D"color:rgb(0,0,255);text-decoration-line:none;" ta=
rget=3D"_blank"><img align=3D"left" src=3D"https://ci3.googleusercontent.co=
m/meips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhU=
IMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr=
8BdzBdhJQwnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogi=
le/1246552/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"border-color:#333=
333; border-style:solid; border-width:0px; display:block; max-width:582px; =
user-select:none" unselectable=3D"on" width=3D"250"></a></span></span></spa=
n></span></span></span></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;">
                                      &nbsp;=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"backgrou=
nd-color:transparent"><span style=3D"font-size:small"><span style=3D"color:=
#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif"=
>For More Details,</span></strong></em></span></span></span></span><span st=
yle=3D"color:#0000ff"><span style=3D"background-color:transparent"><span st=
yle=3D"font-size:small"><span style=3D"color:#000000"><em><strong><span sty=
le=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</span></stro=
ng></em></span></span></span></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"color:#0=
00000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif"><=
span style=3D"font-size:small"><span style=3D"background-color:inherit"><sp=
an style=3D"background-color:inherit">Reservation Please Call Us On:</span>=
</span></span></span></strong></em></span></span>=20
                                    </div>=20
                                    <div style=3D"font-size:13px;color:rgb(=
0,0,0);"> <strong style=3D"text-align:left"><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"=
>Marketing 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;8470-1057</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:</stro=
ng></span><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"fon=
t-size:small"><span style=3D"font-family:cambria,serif">Visit my FB PAGE @j=
hie.trainin</span><span style=3D"font-family:cambria,serif">g</span></span>=
</strong>=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> </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> </td>=20
      </tr>=20
     </tbody>=20
    </table>=20
    <div style=3D"clear:both;">
      &nbsp;=20
    </div>=20
   </div>=20
   <div data-smartmail=3D"gmail_signature" dir=3D"ltr">=20
    <div dir=3D"ltr">=20
     <div>=20
      <div dir=3D"ltr">=20
       <div>=20
        <div dir=3D"ltr">=20
         <div dir=3D"ltr">=20
          <div dir=3D"ltr">=20
           <div dir=3D"ltr">=20
            <div dir=3D"ltr">=20
             <div dir=3D"ltr">=20
              <div dir=3D"ltr">=20
               <div dir=3D"ltr">=20
                <div dir=3D"ltr">=20
                 <div dir=3D"ltr">=20
                  <div dir=3D"ltr">=20
                   <div dir=3D"ltr">=20
                    <div dir=3D"ltr">=20
                     <div dir=3D"ltr">=20
                      <div dir=3D"ltr">=20
                       <div>
                         &nbsp;=20
                       </div>=20
                      </div>=20
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