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Date: Mon, 22 Jul 2024 12:56:03 +0800 (HKT)
From: JANE TEJADA <jane@masterclassph.com>
Reply-To: JANE TEJADA <jane@masterclassph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.c1450f06-0a5c-4534-87c6-85f6b0d23c30.1721624163550@promo-email.com>
Subject: All About Withholding Taxes Aug 23 AM
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  <title>All About Withholding Taxes Aug 23 AM</title><!--[if !mso]><!-- --=
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   FILING AND PAYMENT OF WITHHOLDING TAXES
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ont-size:12pt">https://form.jotform.com/241571767540460</span></span></a></=
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yYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQ=
MVzVbHcpFSkFDFwAY5UTwWs8wqd%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253D" st=
yle=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.com/241572482561458</span></span><=
/a></li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Hi=
gh-Impact Leadership Supervision =E2=80=93 Aug 23 PM&nbsp;</span></span></s=
pan><span style=3D"background-color:transparent"><span style=3D"font-family=
:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span>=
</span></span><a href=3D"https://mta.promo-email.com/da/daecs?token=3DyMpdY=
wAVhpX7iTqL2qBw%252BnPKLwJnib%252BSCdwxOY95nZpUDrK17%252Fkl0eE3JCN%252BdOQN=
1mm0klK93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd4Do8aZN=
OcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSW=
mUvQRHQMVzVbHcpFSkFDFwARGDEPy%252Fq5PZmcnPP5joN72%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/241571333605451</span></s=
pan></a></li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Be=
st Practices in Warehouse Management =E2=80=93 Aug 27 AM&nbsp;</span></span=
></span><span style=3D"background-color:transparent"><span style=3D"font-fa=
mily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; &nbsp;</=
span></span></span><a href=3D"https://mta.promo-email.com/da/daecs?token=3D=
XbkiYJmE9JBGcfLgChAKDPOsGK0F5JEF0WJBxBU9r3E6FtpIj%252FukvBAhrXgkzm6f1mm0klK=
93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd4Do8aZNOcoNAnG=
yYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQ=
MVzVbHcpFSkFDFwAWfTEm2F0rOnTkIYSPyj76S%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/241623712221444</span></span></a></=
li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* In=
ventory Planning and Management =E2=80=93 Aug 27 PM&nbsp;</span></span></sp=
an><span style=3D"background-color:transparent"><span style=3D"font-family:=
cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span><=
/span></span><a href=3D"https://mta.promo-email.com/da/daecs?token=3D2SMteP=
YKAuvDEBSo%252Fp4lQ%252BjtqbxY4PSlBi8JP65vzYqwTkzBZB9Nd5CIhxZI%252F1tN1mm0k=
lK93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd4Do8aZNOcoNA=
nGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQR=
HQMVzVbHcpFSkFDFwAZVduwko9x99IlseQavnDsS%252Bld%252FiZhBxnA%253D%253D" styl=
e=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span style=3D"=
font-size:12pt">https://form.jotform.com/241572077920457</span></span></a><=
/li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Co=
mpliance with SSS, PhilHealth PAGIBIG and DOLE Regulations =E2=80=93 Aug 28=
&nbsp;</span></span></span><span style=3D"background-color:transparent"><sp=
an style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. =
Link&nbsp;&nbsp;</span></span></span><a href=3D"https://mta.promo-email.com=
/da/daecs?token=3DnICdnsMXoIDby4RtXzmPtmjbj7C0D8tQ1NnpB0ruB1XHfay3denYgLjmE=
qEuYRTi1mm0klK93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd=
4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nV=
IDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWmvX9TbfA%252BAnprhJbEgJYi%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/241572620565456</s=
pan></span></a></li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Pr=
eparing and Understanding Cash Flow Statements =E2=80=93 Aug 29&nbsp;</span=
></span></span><span style=3D"background-color:transparent"><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&n=
bsp;</span></span></span><a href=3D"https://mta.promo-email.com/da/daecs?to=
ken=3DHBz7%252Bc3rS%252BDq9fpGBni184%252FlfazprCPwTgNIGPtcOJk6szjYnmZyQxoXB=
JlGxm1D1mm0klK93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd=
4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nV=
IDaHNSWmUvQRHQMVzVbHcpFSkFDFwASFkR%252B8Hmd0iNeVgw3PpS7C%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/241572516455458</s=
pan></span></a></li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Pe=
rsonality Development and Image Management =E2=80=93 Aug 30 AM&nbsp;</span>=
</span></span><span style=3D"background-color:transparent"><span style=3D"f=
ont-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nb=
sp;</span></span></span><a href=3D"https://mta.promo-email.com/da/daecs?tok=
en=3Di5Co2%252BTmiOJqxSlEEqUEAE0M%252F%252Ftn9N%252Fc5mBrPuEmNR2EE6sPxtfYa1=
j4sGafPCJf1mm0klK93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Im=
tdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B=
2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWtGIzWQEc31bJipudEaf76%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/241611886123454</sp=
an></span></a></li>
                        <li><span style=3D"background-color:transparent"><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Ad=
vanced Presentation Techniques =E2=80=93 Aug 30 PM&nbsp;</span></span></spa=
n><span style=3D"background-color:transparent"><span style=3D"font-family:c=
ambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></=
span></span><a href=3D"https://mta.promo-email.com/da/daecs?token=3DdiR8i2A=
YnhsI%252F7BQI04UL5EN9SmhXhq6x3VsHIPZmg11qcRKPSg%252FG0LrDH82Jn%252B%252B1m=
m0klK93cQRCYXBduLQr5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd4Do8aZNOc=
oNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmU=
vQRHQMVzVbHcpFSkFDFwAbtIlH4B8KlTvoaWCkJf3%252Fi%252Bld%252FiZhBxnA%253D%253=
D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span st=
yle=3D"font-size:12pt">https://form.jotform.com/241612141639451</span></spa=
n></a>&nbsp;&nbsp;</li>
                       </ol>
                       <div>
                        &nbsp;
                       </div></th>
                      <th style=3D"display:block;border:0px transparent;bor=
der-spacing:0px;border-collapse:collapse;"><img border=3D"0" height=3D"auto=
" src=3D"https://ci3.googleusercontent.com/meips/ADKq_NZunkrzTY6ZFHaVnEoMcC=
ubo9yMNGz4g7rGZmOSpG0wlhAdsk9mrYSuHDEq-irMWIxo-MTJvXalOUX281N7gbY3dc4g5YpEH=
GaT7G9k_1ZhqaY=3Ds0-d-e1-ft#https://powermaxph.com/wp-content/uploads/2024/=
06/Taxes.jpeg" style=3D"display:block; margin:auto; user-select:none" unsel=
ectable=3D"on" width=3D"600"></th>
                     </tr>
                    </tbody>
                   </table></td>
                 </tr>
                </tbody>
               </table>
               <div style=3D"clear:both;">
                &nbsp;
               </div>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:60=
0px">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:1=
6px;text-align:center;">
                    <span style=3D"font-size:24px"><span style=3D"font-fami=
ly:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">All About W=
ithholding Taxes&nbsp;&nbsp;</span></span></span>
                   </div>
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-align:=
center;">
                    <a name=3D"m_3999547093218511558__Hlk156241396" style=
=3D"font-family:Calibri, sans-serif;text-align:left;color:rgb(34, 34, 34);"=
><strong><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:large">FILING AND PAYMENT OF WITHHOLDING TAXES</span></span></strong></a>
                   </div>
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:1=
6px;text-align:center;">
                    <strong style=3D"color:#000000; font-size:20px">August =
23, 2024</strong>
                    <br><strong style=3D"color:#000000; font-size:20px">9:0=
0am - 12:00nn</strong>
                   </div>
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:1=
6px;text-align:center;">
                    <strong style=3D"color:#000000; font-size:20px">*LIVE V=
IA ZOOM*</strong>
                   </div></td>
                 </tr>
                </tbody>
               </table>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:60=
0px">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;background-color:rgb(255, 255, 255);display:block;color:rgb(51, 51, 51=
);font-family:sans-serif;font-size:16px;text-align:left;">
                    <strong style=3D"color:#ff0000; font-family:sans-serif;=
 font-size:24px">Introduction</strong>
                    <br><span style=3D"font-size:20px">Everything you want =
to ask and clarify about Withholding Taxes will be tackled and elucidated i=
n this webinar, like tax refund, additional tax payment, and other issues i=
ncluding the question, "What are subject to Expanded Withholding Tax?" This=
 will immensely help you not just in computation but also in compliance wit=
h the government requirements and avoiding penalties.</span>
                    <br>
                     &nbsp;=20
                    <br><strong style=3D"color:#ff0000; font-family:sans-se=
rif; font-size:24px">Program Overview</strong>
                    <br><span style=3D"font-size:20px">I. Overview of Withh=
olding Tax</span>
                    <br>
                    <br><span style=3D"font-size:20px">II. Obligations of a=
 Withholding Agent</span>
                    <br>
                    <br><span style=3D"font-size:20px">III. Expanded Withho=
lding Tax</span>
                    <br>
                    <br><span style=3D"font-size:20px">IV. Final Withholdin=
g Tax</span>
                    <br>
                    <br><span style=3D"font-size:20px">V.&nbsp;Withholding =
Tax on Compensation</span>
                    <br>
                    <br><span style=3D"font-size:20px">VII. Withholding Tax=
 Table</span>
                    <br>
                    <br><span style=3D"font-size:20px">VIII. Top Withholdin=
g Agents</span>
                    <br>
                    <br><span style=3D"font-size:20px">IX. Income Payments =
made by the Government</span>
                    <br>
                    <br><span style=3D"font-size:20px">X. Filing and Paymen=
t of Withholding Taxes</span>
                    <br>
                    <br><span style=3D"font-size:20px">XI. Exemption from W=
ithholding Tax</span>
                    <br>
                    <br><span style=3D"font-size:20px">XII. Penalties for N=
on-Withholding of Taxes</span>
                    <br>
                     &nbsp;
                   </div></td>
                 </tr>
                </tbody>
               </table></th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"-webkit=
-text-stroke-width:0px; color:#222222; font-family:sans-serif; font-size:sm=
all; font-style:normal; font-variant-caps:normal; font-variant-ligatures:no=
rmal; font-weight:400; letter-spacing:normal; margin:0px auto; orphans:2; t=
ext-align:start; text-decoration-color:initial; text-decoration-style:initi=
al; text-decoration-thickness:initial; text-transform:none; white-space:nor=
mal; widows:2; width:1169px; word-spacing:0px">
    <tbody>
     <tr>
      <td style=3D"border-collapse:collapse; border-spacing:0px; border:0px=
; width:1169px" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:600px">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">&nbsp;</th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"-webkit=
-text-stroke-width:0px; color:#222222; font-family:sans-serif; font-size:sm=
all; font-style:normal; font-variant-caps:normal; font-variant-ligatures:no=
rmal; font-weight:400; letter-spacing:normal; margin:0px auto; orphans:2; t=
ext-align:start; text-decoration-color:initial; text-decoration-style:initi=
al; text-decoration-thickness:initial; text-transform:none; white-space:nor=
mal; widows:2; width:1169px; word-spacing:0px">
    <tbody>
     <tr>
      <td style=3D"border-collapse:collapse; border-spacing:0px; border:0px=
; width:1169px" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:600px">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"width:600px">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px; padding-bottom:10px; padding-top:10px">
                   <table align=3D"center" border=3D"0" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"margin:0px auto; width:600px">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-color:c=
urrentcolor currentcolor #888888; border-spacing:0px; border-style:none non=
e solid; border-width:0px 0px 1px; font-size:0px; line-height:0px">&nbsp;</=
td>
                     </tr>
                    </tbody>
                   </table></td>
                 </tr>
                </tbody>
               </table>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:60=
0px">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;background-color:rgb(249, 252, 7);display:block;color:rgb(51, 51, 51);=
font-family:sans-serif;font-size:16px;text-align:center;">
                    <strong style=3D"font-size:18px">Featured Speaker:</str=
ong>
                    <br><strong style=3D"color:#0d04f5; font-size:24px">ATT=
Y. ARNOLD A. APDUA</strong>
                    <br><strong style=3D"color:#fc0505; font-family:sans-se=
rif; font-size:18px"><em>Former B.I.R. Insider</em></strong>
                    <br><strong style=3D"color:#fc0505; font-family:sans-se=
rif; font-size:18px"><em>=EF=BB=BFManaging Partner of AAA and Co.</em></str=
ong>
                   </div></td>
                 </tr>
                </tbody>
               </table>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:60=
0px">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-size:1=
6px;text-align:left;">
                    <ul>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Fifteen (15) years of meaningful experience in tax practice</span><=
/li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Seven (7) years as Revenue Officer of the Bureau of Internal Revenu=
e (BIR) and eight (8) years as tax practitioner.</span></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Tax lawyer of Quasha Ancheta Pe=C3=B1a Nolasco Law Office.</span></=
li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Professor at the University of the East and Pamantasang ng Lungsod =
ng Maynila, where he taught accounting and taxation</span></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Began his professional career as an associate auditor of Sycip Gorr=
es Velayo and Co. (SGV &amp; Co.) in 2004</span></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Assigned in several BIR Special Task Force such as drafting the BIR=
 Industry Audit Manual and tax compliance audit of government agencies</spa=
n></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Received several commendations from the BIR including consistent To=
p Revenue Collector in BIR Mandaluyong from 2009 to 2011</span></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">A resource person and speaker for various Continuing Professional D=
evelopment (CPD) tax seminars</span></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">Served as PICPA WMMC Committee Chairman for Taxation</span></li>
                     <li style=3D"text-align:left;"><span style=3D"font-siz=
e:20px">A Committee Chairperson for Regulatory of Association of ACPACI=EF=
=BB=BF</span></li>
                    </ul>
                   </div></td>
                 </tr>
                </tbody>
               </table></th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"-webkit=
-text-stroke-width:0px; color:#222222; font-family:sans-serif; font-size:sm=
all; font-style:normal; font-variant-caps:normal; font-variant-ligatures:no=
rmal; font-weight:400; letter-spacing:normal; margin:0px auto; orphans:2; t=
ext-align:start; text-decoration-color:initial; text-decoration-style:initi=
al; text-decoration-thickness:initial; text-transform:none; white-space:nor=
mal; widows:2; width:1169px; word-spacing:0px">
    <tbody>
     <tr>
      <td style=3D"border-collapse:collapse; border-spacing:0px; border:0px=
; width:1169px" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:600px">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">
               <div style=3D"overflow:hidden;background:transparent;">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"width:600px">
                 <tbody>
                  <tr>
                   <td style=3D"border-collapse:collapse; border-spacing:0p=
x; border:0px none; padding-bottom:10px; padding-top:10px">
                    <table align=3D"center" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"margin:0px auto; width:600px">
                     <tbody>
                      <tr>
                       <td style=3D"border-collapse:collapse; border-color:=
currentcolor currentcolor #888888; border-spacing:0px; border-style:none no=
ne solid; border-width:0px 0px 1px; font-size:0px; line-height:0px">&nbsp;<=
/td>
                      </tr>
                     </tbody>
                    </table></td>
                  </tr>
                 </tbody>
                </table>
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"background:transparent; overflow:hidden; width:600px">
                 <tbody>
                  <tr>
                   <td style=3D"border-collapse:collapse; border-spacing:0p=
x; border:0px none; padding:15px 0px 25px">
                    <div style=3D"font-size:13px;color:rgb(80, 0, 80);">
                     <div style=3D"min-width:320px;max-width:500px;margin:0=
px auto;width:500px;">
                      <div style=3D"border-collapse:collapse;display:table;=
width:500px;">
                       <div style=3D"min-width:320px;max-width:500px;displa=
y:table-cell;vertical-align:top;width:500px;">
                        <div style=3D"width:500px;">
                         <div style=3D"border-width:0px;border-style:solid;=
padding:5px 0px;">
                          <div style=3D"font-family: Georgia, Times, &quot;=
New serif&quot;; line-height: 24px; padding: 10px;">
                           <div style=3D"line-height: 24px;">
                            <div style=3D"color:rgb(34, 34, 34);font-size:s=
mall;font-family:Roboto, RobotoDraft, Helvetica, Arial, sans-serif;">
                             <div style=3D"min-width:320px;max-width:500px;=
margin:0px auto;width:500px;">
                              <div style=3D"border-collapse:collapse;displa=
y:table;width:500px;">
                              <div style=3D"min-width:320px;max-width:500px=
;display:table-cell;vertical-align:top;width:500px;">
                              <div style=3D"width:500px;">
                              <div style=3D"border-width:0px;border-style:s=
olid;padding:5px 0px;">
                              <div style=3D"line-height: 24px; padding: 10p=
x;">
                              <div style=3D"line-height: 24px;">
                              <h2 style=3D"color:rgb(34, 34, 34);font-famil=
y:sans-serif;text-align:center;font-size:24px;margin-top:10px;margin-bottom=
:0px;"><span style=3D"color:#500050"><span style=3D"color:#ff0000"><u>REGIS=
TRATION PER PAX</u></span></span></h2>
                              <div>
                              &nbsp;
                              </div>
                              <div style=3D"font-weight:400;padding:0px;bor=
der-width:0px;border-style:none;font-size:16px;">
                              <div style=3D"padding:0px;border-width:0px;bo=
rder-style:none;">
                              <div style=3D"padding:0px;border-width:0px;bo=
rder-style:none;">
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <span style=3D"font-size:24px"><span style=3D=
"font-family:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">A=
ll About Withholding Taxes&nbsp; </span></span></span>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <a name=3D"m_3999547093218511558__Hlk15624139=
6" style=3D"font-family:Calibri, sans-serif;text-align:left;color:rgb(34, 3=
4, 34);"><strong><span style=3D"font-family:cambria,serif"><span style=3D"f=
ont-size:large">FILING AND PAYMENT OF WITHHOLDING TAXES</span></span></stro=
ng></a>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong style=3D"color:#000000; font-size:20p=
x">August 23, 2024</strong>
                              <br><strong style=3D"color:#000000; font-size=
:20px">9:00am - 12:00nn</strong>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong style=3D"color:#000000; font-size:20p=
x">*LIVE VIA ZOOM*</strong>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"line-height: 24px; text-align: =
center;">
                              &nbsp;&nbsp;<span style=3D"background-color:t=
ransparent"><span style=3D"font-size:large"><span style=3D"font-family:geor=
gia,times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbsp;</span=
></span></span></span><span style=3D"background-color:transparent"><span st=
yle=3D"font-size:large"><span style=3D"font-family:georgia,times,new serif"=
><span style=3D"color:#ff0000">LINK</span></span></span></span><span style=
=3D"font-size:24px"><span style=3D"background-color:transparent"><span styl=
e=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><span style=3D"b=
ackground-color:inherit"><span style=3D"background-color:inherit">:</span><=
/span></span></span></span></span>
                              </div>
                              <h2 style=3D"color:rgb(34, 34, 34);font-famil=
y:sans-serif;font-size: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"background-color:transparent"><span style=3D"font-family:georgia,t=
imes,new serif"><span style=3D"color:#555555"><strong><span style=3D"font-s=
ize:large"><span style=3D"color:#0000ff"><a data-saferedirecturl=3D"https:/=
/www.google.com/url?q=3Dhttps://form.jotform.com/241572482561458&amp;source=
=3Dgmail&amp;ust=3D1721702928837000&amp;usg=3DAOvVaw04K-qtFsAtTSr4WW80dk4T"=
 href=3D"https://mta.promo-email.com/da/daecs?token=3D55%252FeSWDRjBEyK4NQ0=
JJ9zNwjYEccGLWOo9tnXOBP7dxGpxnHF%252BIHJraNrQsR638r1mm0klK93cQRCYXBduLQr5%2=
52F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2n=
gWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAY=
5UTwWs8wqd%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferrer n=
oopener" style=3D"color:rgb(17, 85, 204);" target=3D"_blank">https://form.j=
otform.com/<wbr>241572482561458</a></span></span></strong></span></span></s=
pan></span></span></h2>
                              <div>
                              <h2 style=3D"font-family:sans-serif;text-alig=
n:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=3D"=
color:#ff0000"><u>ONLINE PER PAX</u></span></h2>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                             </div>
                            </div>
                            <div style=3D"color: rgb(85, 85, 85); font-size=
: small; font-family: Arial, Helvetica, sans-serif; line-height: 15px; padd=
ing: 10px;">
                             <div style=3D"line-height: 14px; font-size: 12=
px;">
                              <div style=3D"font-size: 14px; line-height: 1=
6px; text-align: center;">
                              <strong style=3D"color:#222222; font-family:C=
alibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regular Ra=
te Php 1,699.00 + VAT starting AUGUST 16,</span></strong><strong style=3D"c=
olor:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span style=
=3D"color:#ff0000">&nbsp;2024</span></strong>
                              </div>
                             </div>
                            </div>
                            <div align=3D"center" style=3D"color: rgb(34, 3=
4, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-famil=
y: Calibri, sans-serif;">
                             <span style=3D"font-size:14pt"><strong><span s=
tyle=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</span=
></strong></span>&nbsp;&nbsp;<strong style=3D"font-size:14pt"><span style=
=3D"color:#ff0000">AUGUST</span></strong><strong style=3D"font-size:14pt"><=
span style=3D"color:#ff0000">&nbsp;15</span></strong><strong style=3D"font-=
size:14pt"><span style=3D"color:#ff0000">,</span></strong>&nbsp;<strong sty=
le=3D"font-size:14pt"><span style=3D"color:#ff0000">2024</span></strong>
                            </div>
                            <div align=3D"center" style=3D"color: rgb(34, 3=
4, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-famil=
y: Calibri, sans-serif;">
                             <span style=3D"font-size:14pt"><strong><span s=
tyle=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=80=
=93 14 pax</span></strong></span>
                            </div>
                            <div style=3D"color: rgb(34, 34, 34); font-size=
: small; font-family: Arial, Helvetica, sans-serif; text-align: center; lin=
e-height: 15px;">
                             &nbsp;
                            </div>
                            <div align=3D"center" style=3D"color: rgb(34, 3=
4, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-famil=
y: Calibri, sans-serif;">
                             <span style=3D"font-size:14pt"><strong><span s=
tyle=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for 15 o=
r more pax</span></strong></span>
                            </div>
                            <div align=3D"center" style=3D"margin: 0cm 0cm =
8pt; line-height: 18px; font-family: Calibri, sans-serif;">
                             <span style=3D"color:#ff0000"><span style=3D"f=
ont-size:18.6667px"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEAT Regist=
er within Your Birthday Month with at least&nbsp;2 paid pax @Php1,699.00</s=
trong></span></span><strong style=3D"color:#222222; font-size:18.6667px"><s=
pan style=3D"color:#ff0000">+ VAT&nbsp;</span></strong><strong style=3D"col=
or:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">per pax&nbsp=
;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><span=
 style=3D"color:#ff0000">Must Present proof of date birth</span></strong>
                            </div>
                            <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:18.6=
667px"><span style=3D"color:#ff0000">JOIN NOW PAY LATER PROMO - After 30 Da=
ys from the date of the Masterclass&nbsp;<a class=3D"gmail_plusreply" conte=
nteditable=3D"false" data-content-editable=3D"false" id=3D"m_39995470932185=
11558m_9173424572734775596m_-5559121897974158567m_3274041017746532888m_-395=
0154769665900581m_7339881085042237015m_-7207685077312689983m_87498775748111=
24664m_-7949015000260735177m_7122249398962292687m_8846693713456134077m_-592=
4152376493116660m_-7266980937315085433m_-8267451966618763805m_9276917255949=
51046m_-1188879237718663658m_-7355293288959420910m_961249136569885940m_-160=
8489655972963006m_5604732833366387446m_4378312409515602059m_687445932048928=
9769m_-646610415516271479m_8319626764317481505m_2325933389417244277m_264288=
7845746401929m_5087165177397515314m_7817149971883892943m_-42258036796998029=
99m_7683320798588280989m_34598192970764670m_-8866171075513576752m_-36217735=
49479330394m_2404260964293064786m_-4830443689257051615m_-239021767803280547=
6m_1320467170204662062m_-8859158302139931932plusReplyChip-2" style=3D"color=
: rgb(34, 34, 34);">@</a></span></strong><strong style=3D"color:#222222; fo=
nt-size:18.6667px"><span style=3D"color:#ff0000">Php1,899.00&nbsp;</span></=
strong><strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"=
color:#ff0000">+ VAT&nbsp;</span></strong><strong style=3D"color:#222222; f=
ont-size:18.6667px"><span style=3D"color:#ff0000">per pax</span></strong>
                            </div>
                            <div align=3D"center" style=3D"margin: 0cm 0cm =
8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                             &nbsp;
                            </div>
                            <div style=3D"color: rgb(85, 85, 85); font-size=
: 14px; font-family: Arial, Helvetica, sans-serif; text-align: center; line=
-height: 16px;">
                             <span style=3D"color:#000000"><em><strong>Incl=
usive of the Webinar Session, Presentation Materials and the Digital Certif=
icate </strong></em></span>
                            </div>
                           </div>
                          </div>
                         </div>
                        </div>
                       </div>
                      </div>
                     </div>
                    </div>
                    <div style=3D"font-size:13px;color:rgb(80, 0, 80);">
                     <div style=3D"min-width:320px;max-width:500px;margin:0=
px auto;width:500px;">
                      <div style=3D"border-collapse:collapse;display:table;=
width:500px;">
                       <div style=3D"min-width:320px;max-width:500px;displa=
y:table-cell;vertical-align:top;width:500px;">
                        <div style=3D"width:500px;">
                         <div style=3D"border-width:0px;border-style:solid;=
padding:5px 0px;">
                          <div align=3D"center" style=3D"padding:10px;">
                           <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-spacing:=
0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-align:top; =
width:480px">
                            <tbody>
                             <tr style=3D"vertical-align:top">
                              <td valign=3D"top">&nbsp;</td>
                             </tr>
                            </tbody>
                           </table>
                           <h2 style=3D"font-size:24px;color:rgb(51, 51, 51=
);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">ATTENTIO=
N TO MS. JHIE</span></h2>
                           <div style=3D"color: rgb(34, 34, 34); font-weigh=
t: 400; font-size: 16px; line-height: 19px;">
                            &nbsp;
                           </div>
                           <div style=3D"color:rgb(34, 34, 34);font-size:sm=
all;font-weight:400;">
                            <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:ari=
al,sans-serif"><span style=3D"color:#0000ff"><span style=3D"background-colo=
r:inherit"><span style=3D"background-color:inherit"><a data-saferedirecturl=
=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/241572482561458=
&amp;source=3Dgmail&amp;ust=3D1721702928838000&amp;usg=3DAOvVaw1kIk37ctIw_B=
k6fdeftSPX" href=3D"https://mta.promo-email.com/da/daecs?token=3DCkZoHu3wwR=
ZfaGI5NtKpjE2m1Ecc4qdEQm8yWXDGKgRVfFOFushK84plojWkoAiG1mm0klK93cQRCYXBduLQr=
5%252F%252F9J8Y5nqAZva0Ahl5gV96ErRK4CzIiF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxy=
B2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDF=
wAY5UTwWs8wqd%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferre=
r noopener" style=3D"color:rgb(0, 0, 255);text-decoration-line:none;" targe=
t=3D"_blank"><img align=3D"left" src=3D"https://ci3.googleusercontent.com/m=
eips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMM=
kTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8Bd=
zBdhJQwnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/=
1246552/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"border-color:#333333=
; border-style:solid; border-width:0px; display:block; max-width:582px; use=
r-select:none" unselectable=3D"on" width=3D"250"></a></span></span></span><=
/span></span></span></span>
                            </div>
                            <div style=3D"font-size:13px;color:rgb(0, 0, 0)=
;padding:0px;">
                             &nbsp;
                            </div>
                            <div style=3D"font-size:13px;color:rgb(0, 0, 0)=
;padding:0px;">
                             <span style=3D"color:#0000ff"><span style=3D"b=
ackground-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 style=3D"color:#0000ff"><span style=3D"background-color:transparent"><=
span style=3D"font-size:small"><span style=3D"color:#000000"><em><strong><s=
pan style=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</span=
></strong></em></span></span></span></span>
                            </div>
                            <div style=3D"font-size:13px;color:rgb(0, 0, 0)=
;padding:0px;">
                             <span style=3D"color:#0000ff"><span style=3D"c=
olor:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-s=
erif"><span style=3D"font-size:small"><span style=3D"background-color:inher=
it"><span style=3D"background-color:inherit">Reservation Please Call Us On:=
</span></span></span></span></strong></em></span></span>
                            </div>
                            <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>
                            </div>
                            <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>
                            </div>
                            <div style=3D"font-size:13px;color:rgb(0, 0, 0)=
;">
                             <span style=3D"font-size:small"><strong>Tele F=
ax:</strong><strong>&nbsp;8470-1057</strong></span>
                            </div>
                            <div style=3D"font-size:13px;color:rgb(0, 0, 0)=
;">
                             <span style=3D"font-size:small">&nbsp;<strong>=
or Call/Text:</strong></span><strong><span style=3D"font-size:small">&nbsp;=
0906-4798186&nbsp;</span></strong>&nbsp;
                            </div>
                            <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.trainin</span><span style=3D"font-family:cambria,ser=
if">g</span></span></strong>
                            </div>
                           </div>
                          </div>
                         </div>
                        </div>
                       </div>
                      </div>
                     </div>
                    </div></td>
                  </tr>
                 </tbody>
                </table>
                <div style=3D"clear:both;">
                 &nbsp;
                </div>
               </div></th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
  </div>
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 1=
00%; border-collapse: collapse;">
   <tbody>
    <tr>
     <td align=3D"center" valign=3D"top" style=3D"padding: 3px 0;">
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bord=
er-collapse: collapse;">
       <tbody>
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