Return-Path: <b2.a9be078e-292f-45e4-bb00-707222a0adf7.1725525889858@promo-email.com>
Delivered-To: untroubl8492-bruce@untroubled.org
Received: (qmail 3372277 invoked from network); 5 Sep 2024 08:44:57 -0000
Received: from cmta.promo-email.com (cmta.promo-email.com [170.187.225.98])
  by vx0.untroubled.org ([45.63.65.23])
  with ESMTP via TCP; 05 Sep 2024 08:44:56 -0000
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/simple; t=1725525890; s=v2;
	d=promo-email.com;
	h=Date:From:Reply-To:To:Subject:MIME-Version:Content-Type:Content-Transfer-Encoding:List-Unsubscribe;
	bh=ZhlkQFYjIJ915GJy+n33619sjzO/K8tOsS2N8LJppPg=;
	b=nXzh3i5ijMljm7azJXcbhv8IrWZkrjsrtFKI5hDijPpkcgVivt1C4JVtAtVQBIqT
	P4JylEVB5CSoDrgAYr1aKWzPwHMXJb/cRsKKgysSUAvs9amt4gndEOGxhjWuqRsNxsm
	HjO4PL8SngNsP2oXE6vrwpIstf+0jb7fphJhIqCk=
Date: Thu, 5 Sep 2024 16:44:49 +0800 (HKT)
From: JANE MEDINA <jane@masterlearningph.com>
Reply-To: JANE MEDINA <jane@masterlearningph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.a9be078e-292f-45e4-bb00-707222a0adf7.1725525889858@promo-email.com>
Subject: Significant Changes in Corporate Taxation Sept 24
Errors-To: b2.a9be078e-292f-45e4-bb00-707222a0adf7.1725525889858@promo-email.com
MIME-Version: 1.0
Content-Type: text/html;charset="UTF-8"
Content-Transfer-Encoding: quoted-printable
X-Content-ID: r5hzXH4/qvPfttviu2HSYl2ePL4c9LR9BsPB1DY0lII0N4fJc/tOkkaoL+7c5KJAu/Vh7hgyS1s5dDYg6M1oJCySbN9mnFPLVT2v3I7nECG4h+Ncxljp9a8SHF56xzZPXhGrZq+i3DOqruI63ASOVi4Y3ou4+dpm7FMZfIRoV4IMLDgxA67OnXjjk0WzEL9I+AihjhyGnVolGW9XG5F8DZpzL9ZvOCz9H3L5ezYLT+dsjHIW2NzA9fWjAMoQu0rug5rRnQVT+WLtB8x4toS2D7U0GHUrY35fg9HbbH5QF84/Dq3l8rwRdF8mOzQeUlsd5Sjtdt0iEOqJEBrgG8sQeS2oJtTaZicr7mk75ZkwtpKYyNoQvBKEkhrfvrmSRrxhIH9VpNmNQ/PH7VobQllokA==
Feedback-ID: 9db995b3-6299-42ae-861f-847014e32f73:4c8064a7-1265-4cc5-97ab-479c387d3783:crm_app2:promo-email.com
List-Unsubscribe: <mailto:u2.a9be078e-292f-45e4-bb00-707222a0adf7.1725525889858@promo-email.com?subject=unsubscribe>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
Content-Length: 53500

<!doctype html>
<html>
 <head>
  <meta charset=3D"UTF-8">
  <style type=3D"text/css">
</style>
  <title>Significant Changes in Corporate Taxation Sept 24</title><!--[if !=
mso]><!-- --> <!--<![endif]--> <!--[if gte mso 9]><xml><o:OfficeDocumentSet=
tings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentS=
ettings></xml><![endif]-->
 </head>
 <body>
  <div style=3D"display:none;font-size:0;max-height:0;width:0;line-height:0=
;mso-hide:all">
   TAX IMPACT OF RA11494
  </div><img width=3D"2" height=3D"2" border=3D"0" src=3D"https://mta.promo=
-email.com/da/daecs?token=3DFma5WvPxNjNO88GI%2Fzus79PLD8hz3SEMyOpAsKaz1GYjA=
TS0%2FmvD1mXHZ1D1LuHbVTANLhqXkqkRdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcWD1=
9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuyyy8ccYq9ahxJcMW9bZ5Xl0Qw%2FGi3fqd=
7" style=3D"width: 2px !important; height: 2px !important;">
  <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; font-fami=
ly: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-height-=
rule: exactly;"><a href=3D"https://mta.promo-email.com/da/daecs?token=3DOf4=
iKtw8D%252B6luudQrGt2eZ7bTRrTm2vDIruKKtsnB3lcGY0IBpRnzgMQWMUdN6tIgYdG%252F5=
DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYc=
YvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2paPdJ4BlMnQG6kAhhzh=
VdgLw%252Fg5TXAvunFc6s0LYtgEMqHWIxnYYGtYOlUyDOvKLAneYvoLHxriMLhAIOLc6L0D6s7=
7CZG4TrZNnwjbH0zi08sPyHPdIQzI6kCwprPUZiMBNLT%252Ba8PWZcdnUPUu4dtgIPkJfCiobC=
8RBrjCwoLL9jqSunieDkE%253D" style=3D"text-decoration: underline; color: #BB=
BBBB;" target=3D"_blank">View this email in your browser</a></td>
    </tr>
   </tbody>
  </table>
  <div>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" dir=3D"ltr" styl=
e=3D"margin:0px auto; width:100%">
    <tbody>
     <tr>
      <td style=3D"background-color:#f6f6f6; background-repeat:no-repeat; b=
order-collapse:collapse; border-spacing:0px; border:0px; font-family:sans-s=
erif; padding-bottom:15px; padding-top:15px; width:100%" valign=3D"top">
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"mar=
gin:0px auto; width:100%">
        <tbody>
         <tr>
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:100%" valign=3D"top">
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:f=
ixed; width:600px">
            <tbody>
             <tr>
              <td style=3D"background-color:#ffffff; border-collapse:collap=
se; border-spacing:0px; border:0px transparent; padding:0px">
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:100%">
                <tbody>
                 <tr>
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"overflow:hidden; width:100%">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px; padding:0px 0px 20px">
                       <table align=3D"center" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" style=3D"margin:auto">
                        <tbody>
                         <tr>
                          <th style=3D"display:block;border:0px transparent=
;border-spacing:0px;border-collapse:collapse;">
                           <div align=3D"center" style=3D"text-align: cente=
r; line-height: 16px; font-size: 11pt; font-family: Calibri, sans-serif;">
                            <a name=3D"m_-6848829858271084984_m_-5554028589=
925873157__Hlk160528233"><strong><span style=3D"color:red"><span style=3D"f=
ont-family:cambria,serif"><span style=3D"font-size:12pt">Hereunder is the l=
ist of our Upcoming Training Program:</span></span></span></strong></a>
                           </div>
                           <ol>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* Developing HR Competencies =E2=80=
=93 Sept 17 </span></span></strong><strong><span style=3D"font-family:cambr=
ia,serif"><span style=3D"font-size:12pt">Reg. Link </span></span></strong><=
a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotfo=
rm.com/242239142900449&amp;source=3Dgmail&amp;ust=3D1725603868162000&amp;us=
g=3DAOvVaw3tqbq0wH5THnBU2TCp9cMl" href=3D"https://mta.promo-email.com/da/da=
ecs?token=3DVmovIEDBwwyDj%252Bi3XRyRKh%252FTeTUiIAwRWQKVUeOJbM9AMhikUX6DV1%=
252FlBrNdz2%252B8gYdG%252F5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynz=
cWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%25=
2B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAbD%252F7YK8zHxx3TaLUZG8xA6%252Bld%2=
52FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://form.=
jotform.com/<wbr>242239142900449</span></span></a></li>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* HR Solutions Addressing 15 Common W=
orkplace Challenges =E2=80=93 Sept 18 </span></span></strong><strong><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Lin=
k </span></span></strong><a data-saferedirecturl=3D"https://www.google.com/=
url?q=3Dhttps://form.jotform.com/242252715948462&amp;source=3Dgmail&amp;ust=
=3D1725603868163000&amp;usg=3DAOvVaw28Z0aMJyzLPY7Gz2PjIk8P" href=3D"https:/=
/mta.promo-email.com/da/daecs?token=3DXf%252BudmipksduJxTJxVxFFVrnIHb%252BJ=
gRs7t70Tp%252F9f3KVqb84LRJG9i5iFp4OqQn1gYdG%252F5DW%252BS4RdIbcosxp8HBiJ78k=
dy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA=
8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAUjUU3cDvG5g4n=
Al9UM%252B5UG%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:12pt">https://form.jotform.com/<wbr>242252715948462</span></span></a> &nbs=
p;&nbsp;</li>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* Tax and Accounting Reconciliation =
=E2=80=93 Sept 19 </span></span></strong><strong><span style=3D"font-family=
:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </span></span></st=
rong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form=
.jotform.com/242261986707465&amp;source=3Dgmail&amp;ust=3D1725603868163000&=
amp;usg=3DAOvVaw2X6r7Xxp4kJw5nkZuAUNta" href=3D"https://mta.promo-email.com=
/da/daecs?token=3DITL8D%252BTMhFQNXzfqA3JjgmMXE5iaZp%252BFdwDbDflddnChGtN61=
Crz2V9XHnfe2hTAgYdG%252F5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcW=
D19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B=
%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXK%252FQYo2sokn9jr%252B%252Bu2O5ly%25=
2Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://f=
orm.jotform.com/<wbr>242261986707465</span></span></a></li>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* Advanced Supplier Sourcing Practice=
s =E2=80=93 Sept 20 AM </span></span></strong><strong><span style=3D"font-f=
amily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </span></span=
></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps:/=
/form.jotform.com/242273166064454&amp;source=3Dgmail&amp;ust=3D172560386816=
3000&amp;usg=3DAOvVaw1kAOi7KGCxAitdwBhRjNUF" href=3D"https://mta.promo-emai=
l.com/da/daecs?token=3D05GiNCvhd%252FAYft8U1jhLMOEHNshBI4%252B8pPTkY1s33JZT=
QYwviRNxufF9cmqOKIF8gYdG%252F5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUyti=
ynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv=
%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXvehnWRY3yfXmN2VkDh9ei%252Bld%25=
2FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jot=
form.com/<wbr>242273166064454</span></span></a></li>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* Modern Procurement and Purchasing M=
anagement =E2=80=93 Sept 20 PM </span></span></strong><strong><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </s=
pan></span></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=
=3Dhttps://form.jotform.com/242272976862468&amp;source=3Dgmail&amp;ust=3D17=
25603868163000&amp;usg=3DAOvVaw0glTd9FX5e0kMj1cewxhuE" href=3D"https://mta.=
promo-email.com/da/daecs?token=3DepvoYo9DLC7rqX04s9wYFyf1I9HE4XWzu0BObOD8cR=
W1CSGNX%252Fdf3EINq6CDblJvgYdG%252F5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzr=
zWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H=
0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAdztqVOc3%252BnBtg%252BBrky=
zvNy%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank">=
<span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">ht=
tps://form.jotform.com/<wbr>242272976862468</span></span></a></li>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* Excel for Accounting and Finance =
=E2=80=93 Sept 24 AM </span></span></strong><strong><span style=3D"font-fam=
ily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span></=
span></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhtt=
ps://form.jotform.com/242273333297458&amp;source=3Dgmail&amp;ust=3D17256038=
68163000&amp;usg=3DAOvVaw2Z5RpqaffIpOHA3xTE0vP6" href=3D"https://mta.promo-=
email.com/da/daecs?token=3DAEnYLa2Pd7oh2oqCswZzrgka2%252FBjpJNiWRW5nq9reWVd=
SAAqS4smZzmbw7cVnNahgYdG%252F5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUyti=
ynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv=
%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAff6LrCuiiCcC3iJrkwx%252B8a%252Bl=
d%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span styl=
e=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://form=
.jotform.com/<wbr>242273333297458</span></span></a></li>
                            <li><strong><span style=3D"font-family:cambria,=
serif"><span style=3D"font-size:12pt">* Significant Changes in Corporate Ta=
xation =E2=80=93 Sept 24 PM </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 data-saferedirecturl=3D"https://www.google.com/url?=
q=3Dhttps://form.jotform.com/242277708814463&amp;source=3Dgmail&amp;ust=3D1=
725603868163000&amp;usg=3DAOvVaw01yh52bPcvi9FEn7dcPoB4" href=3D"https://mta=
.promo-email.com/da/daecs?token=3DyB34b0xRoaM5%252BDBhC%252FhvYKdynxLP1Lwi8=
YWvXLOW1DMOqhb0feUR2zlS2kwQpznPgYdG%252F5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKa=
qAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FR=
cqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATkVHKlusk9%252BtQwnDp=
hq5ou%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"=
><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">h=
ttps://form.jotform.com/<wbr>242277708814463</span></span></a></li>
                            <li><strong><span style=3D"color:black"><span s=
tyle=3D"font-family:cambria,serif">* Labor Law 101 and Latest Labor Law Upd=
ate =E2=80=93 Sept 25 </span></span></strong><strong><span style=3D"color:b=
lack"><span style=3D"font-family:cambria,serif">Reg. Link </span></span></s=
trong><span style=3D"color:black"><a data-saferedirecturl=3D"https://www.go=
ogle.com/url?q=3Dhttps://form.jotform.com/242263135561451&amp;source=3Dgmai=
l&amp;ust=3D1725603868163000&amp;usg=3DAOvVaw0hv23AOtyWGTmK3Q3k-ODs" href=
=3D"https://mta.promo-email.com/da/daecs?token=3DVf9mrzc3NCx2crYucNlLMH6Aq%=
252FCw2Bihe4Z7XHPakxyxF69cuk8cu3IOIvLW1ISXgYdG%252F5DW%252BS4RdIbcosxp8HBiJ=
78kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252=
BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAaADW8p1dwu=
4kB3eMjRp1Je%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"=
_blank"><span style=3D"font-family:cambria,serif">https://form.jotform.com/=
<wbr>242263135561451</span></a></span></li>
                            <li><strong><span style=3D"color:black"><span s=
tyle=3D"font-family:cambria,serif">* Professionalism in the Workplace =E2=
=80=93 Sept 26 AM</span></span></strong><strong><span style=3D"color:black"=
><span style=3D"font-family:cambria,serif"> Reg. Link&nbsp; </span></span><=
/strong><span style=3D"color:black"><a data-saferedirecturl=3D"https://www.=
google.com/url?q=3Dhttps://form.jotform.com/242278228542459&amp;source=3Dgm=
ail&amp;ust=3D1725603868163000&amp;usg=3DAOvVaw2bQHmkVS6c8_iPhSOeU6U2" href=
=3D"https://mta.promo-email.com/da/daecs?token=3DxqqgjWgqSzP%252F%252BfEJBW=
OUhG%252FzGq6bROIS18mGgVko3Li3xd0lfeOv6yjILAUn%252Fc0fgYdG%252F5DW%252BS4Rd=
Ibcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxy=
B2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDF=
wARmZEHhus3aZzdcRYnfK9Am%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif">https://form.=
jotform.com/<wbr>242278228542459</span></a></span></li>
                            <li><strong><span style=3D"color:black"><span s=
tyle=3D"font-family:cambria,serif">* Developing Winning Habits =E2=80=93 Se=
pt 26 PM </span></span></strong><strong><span style=3D"color:black"><span s=
tyle=3D"font-family:cambria,serif">Reg. Link&nbsp; </span></span></strong><=
span style=3D"color:black"><a data-saferedirecturl=3D"https://www.google.co=
m/url?q=3Dhttps://form.jotform.com/242278300320444&amp;source=3Dgmail&amp;u=
st=3D1725603868163000&amp;usg=3DAOvVaw0bNBfCkW0fR4fm02nDu6Et" href=3D"https=
://mta.promo-email.com/da/daecs?token=3DgJrmhd8%252Fmz1eC0om31awN01bVCP4Jm8=
texSDwFXIlZKac%252B6SDy9ahqOdR6C%252F2YbCgYdG%252F5DW%252BS4RdIbcosxp8HBiJ7=
8kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252B=
RA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQ%252F1AHvs=
Aa5SAv5YwGE0uha%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=
=3D"_blank"><span style=3D"font-family:cambria,serif">https://form.jotform.=
com/<wbr>242278300320444</span></a></span></li>
                            <li><strong><span style=3D"color:black"><span s=
tyle=3D"font-family:cambria,serif">* Issues, Problems and Solutions in BIR =
Tax Audit &amp; Investigation =E2=80=93 Sept 27 </span></span></strong><str=
ong><span style=3D"color:black"><span style=3D"font-family:cambria,serif">R=
eg. Link </span></span></strong><span style=3D"color:black"><a data-safered=
irecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/2422786=
03147457&amp;source=3Dgmail&amp;ust=3D1725603868163000&amp;usg=3DAOvVaw1TGu=
6n3rWSCLlz-AescVHp" href=3D"https://mta.promo-email.com/da/daecs?token=3Dms=
M7rLqxVnmGyKU9SmDCNSOwgqXxKOkbMxJqz%252FQvt7WaeLMwzKQxeNxVNZ5zcc9VgYdG%252F=
5DW%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyY=
cYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMV=
zVbHcpFSkFDFwAWAWUOYr4dZG6N7mW6kJMJ6%252Bld%252FiZhBxnA%253D%253D" style=3D=
"color:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif">h=
ttps://form.jotform.com/<wbr>242278603147457</span></a></span>&nbsp; &nbsp;=
</li>
                           </ol>
                           <div>
                            &nbsp;
                           </div></th>
                          <th style=3D"display:block;border:0px transparent=
;border-spacing:0px;border-collapse:collapse;"><img height=3D"197" src=3D"h=
ttps://ci3.googleusercontent.com/meips/ADKq_Nbc8LQtB2HkAXYId9IEVz2X3uEH7qgl=
gozAj-Hv5BPgUew23_43se2iQ16PlTcri19E04gz7xq3j9xWspgaDDGRhjxn9konEO0Bqt5BU3O=
b7dBcItjaLF8UCvicYq-9zbgBduVKiNCmhzuSkbBPWr61=3Ds0-d-e1-ft#https://powermax=
ph.com/wp-content/uploads/2024/06/8dd3b394-a98f-4e1c-a984-d3a963cb1821.jpeg=
" style=3D"display:block; margin:auto; user-select:none" unselectable=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"widt=
h:100%">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-al=
ign:center;">
                        <strong><span style=3D"font-family:arial black,gadg=
et,sans-serif"><span style=3D"color:#ff0000"><span style=3D"font-size:large=
">Significant Changes in Corporate Taxation</span></span></span></strong>
                       </div>
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;text-alig=
n:center;">
                        <span style=3D"font-size:large">&nbsp;<strong style=
=3D"font-family:Calibri,sans-serif"><span style=3D"background-clip:initial;=
 background-image:initial; background-origin:initial; background-position:i=
nitial; background-repeat:initial; background-size:initial"><span style=3D"=
color:#202124"><span style=3D"font-family:cambria,serif">TAX IMPACT OF RA11=
494</span></span></span></strong><br><strong style=3D"color:#000000">Septem=
ber 24, 2024</strong><br><strong style=3D"color:#000000">2:00pm - 5:00pm</s=
trong></span>
                       </div>
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-al=
ign:center;">
                        <strong style=3D"color:#000000"><span style=3D"font=
-size:large">*LIVE VIA ZOOM*</span></strong>
                       </div>
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-al=
ign:left;">
                        &nbsp;
                       </div></td>
                     </tr>
                    </tbody>
                   </table>
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:100%">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;background-color:rgb(255, 255, 255);display:block;color:rgb(51, 51=
, 51);font-family:sans-serif;text-align:left;">
                        <div style=3D"text-align:center;">
                         <div style=3D"text-align:left;">
                          <strong style=3D"color:#ff0000; font-family:sans-=
serif"><span style=3D"font-size:large">Program Overview</span></strong>
                         </div>
                         <div style=3D"text-align:left;">
                          <span style=3D"font-size:large">In today's rapidl=
y changing business environment, it's essential for corporate leaders to st=
ay informed about the latest developments in corporate taxation. This learn=
ing session will provide an in-depth exploration of the significant changes=
 in corporate taxation, including the passage of the Ease of Paying Taxes (=
EOPT) Act or Republic Act No. 11976, and other relevant tax laws and issuan=
ces. Through expert insights and practical guidance, this session will help=
 you navigate the complexities of corporate taxation and ensure your organi=
zation is compliant with the latest regulations.</span>
                         </div>&nbsp;=20
                         <div style=3D"text-align:left;">
                          &nbsp;
                         </div>
                         <div style=3D"text-align:left;">
                          <strong style=3D"color:#ff0000; font-family:sans-=
serif"><span style=3D"font-size:large">Learning Outcomes</span></strong>
                         </div>
                         <ul>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:large">Understand the key provisions of the Ease of Paying Taxes (EO=
PT) Act, Republic Act No. 11976</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:large">Identify the changes in corporate tax and other taxes under t=
he new law</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:large">Analyze the impact of tax incentives on financial reporting</=
span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:large">Develop strategies for navigating the complexities of corpora=
te taxation</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:large">Apply knowledge of tax laws and regulations to ensure complia=
nce</span></li>
                         </ul>
                         <div style=3D"text-align:left;">
                          <br><span style=3D"font-size:large"><strong style=
=3D"color:#ff0000; font-family:sans-serif">Course Outline</strong></span>
                          <div>
                           <span style=3D"font-size:large"><span style=3D"c=
olor:#a61c00"><strong>Module 1: Tax Impact of Ease of Paying Taxes Act or R=
epublic Act No. 11494</strong></span><br><br><br><span style=3D"color:#a61c=
00"><strong>Module 2: Changes in Corporate Tax and Other Taxes</strong></sp=
an></span>
                          </div>
                          <ul>
                           <li><span style=3D"font-size:large">Corporate ta=
x adjustments on: Corporate income tax transition&nbsp;&nbsp;&nbsp;&nbsp;</=
span></li>
                           <li><span style=3D"font-size:large">Deductions f=
rom gross income Tax-free exchanges</span></li>
                           <li><span style=3D"font-size:large">VAT-exempt t=
ransactions</span></li>
                           <li><span style=3D"font-size:large">Other percen=
tage tax Withholding taxes at source Credit or refund of taxes</span></li>
                           <li><span style=3D"font-size:large">Net Operatin=
g Loss Carry-over (NOLCO)</span></li>
                           <li><span style=3D"font-size:large">Retirement B=
enefits</span></li>
                          </ul>
                          <br><span style=3D"font-size:large"><span style=
=3D"color:#a61c00"><strong>Module 3: Rationalization of Fiscal Incentives</=
strong></span></span>
                          <ul>
                           <li><span style=3D"font-size:large">Authority to=
 grant incentives </span></li>
                           <li><span style=3D"font-size:large">Qualificatio=
ns of a Registered Business Enterprise (RBE) for Tax Incentives </span></li=
>
                           <li><span style=3D"font-size:large">Domestic and=
 Export Enterprises </span></li>
                           <li><span style=3D"font-size:large">Fiscal incen=
tives</span></li>
                          </ul>
                          <br><span style=3D"font-size:large"><strong><span=
 style=3D"color:#a61c00">Module 4: Impact on Financial Reporting</span></st=
rong></span>
                          <ul>
                           <li><span style=3D"font-size:large">Understandin=
g the implications of tax changes on financial reporting</span></li>
                           <li><span style=3D"font-size:large">Identifying =
key financial reporting requirements and considerations</span></li>
                           <li><span style=3D"font-size:large">Strategies f=
or effective financial reporting and compliance</span></li>
                          </ul>
                         </div>
                        </div>
                       </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"mar=
gin:0px auto; width:100%">
        <tbody>
         <tr>
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:100%" valign=3D"top">
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:f=
ixed; width:600px">
            <tbody>
             <tr>
              <td style=3D"background-color:#ffffff; border-collapse:collap=
se; border-spacing:0px; border:0px transparent; padding:0px">
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:100%">
                <tbody>
                 <tr>
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"width:100%">
                    <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" cellspacing=3D"0" style=3D"margin:0px auto; width:100%">
                        <tbody>
                         <tr>
                          <td style=3D"border-collapse:collapse; border-col=
or:currentcolor currentcolor #888888; border-spacing:0px; border-style:none=
 none solid; border-width:0px 0px 1px; line-height:0px">&nbsp;</td>
                         </tr>
                        </tbody>
                       </table></td>
                     </tr>
                    </tbody>
                   </table>
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:100%">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;background-color:rgb(249, 252, 7);display:block;color:rgb(51, 51, =
51);font-family:sans-serif;text-align:center;">
                        <span style=3D"font-size:large"><strong>Featured Sp=
eaker:</strong><br><strong style=3D"color:#2e07fc">Mr. Aaron Escartin, CPA<=
/strong><br><strong style=3D"color:#fc0505; font-family:sans-serif"><em>Par=
tner =E2=80=93 Tax Reporting and Operations, SGV</em></strong></span>
                       </div></td>
                     </tr>
                    </tbody>
                   </table>
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:100%">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;text-al=
ign:left;">
                        <ul>
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:large">Mr. Aaron Escartin, or =E2=80=9CAce=E2=80=9D to his friends, i=
s a CPA and a partner in SGV=E2=80=99s Tax Reporting and Operations Group. =
He handles tax compliance (review and outsourcing), tax due diligence revie=
w, tax planning, tax test of controls, SOX compliance, tax accounting servi=
ces (income tax provisioning, deferred income tax review and calculation, a=
nd FIN 48 review and calculation), compensation planning, litigation suppor=
t, contract reviews, and special tax studies (preparation of tax manuals), =
among others.</span></li>
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:large">Ace joined SyCip Gorres Velayo &amp; Co. (SGV), the Philippine=
 member firm of Ernst &amp; Young, in 1996, based in the Makati office. He =
is a Certified Public Accountant, 1996, Sixth place.</span></li>
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:large">Ace obtained his Master of Business Administration degree from=
 the De La Salle University in June 2001, Silver Medalist.</span></li>
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:large">He received his Bachelor of Science in Accountancy degree from=
 the University of the Philippines-Iloilo in November 1995, Cum Laude.</spa=
n></li>
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:large">Ace has an MBA degree with Distinction from DLSU.</span></li>
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:large">He is recognized as one of the Ernst &amp; Young Chairman=E2=
=80=99s Values Champions in the Far East Area in 2007. Ace is a recipient o=
f the SGV Special Award in July 2006 for exceptional contributions to the T=
ax Compliance Group.</span></li>
                        </ul>
                       </div></td>
                     </tr>
                    </tbody>
                   </table></th>
                 </tr>
                </tbody>
               </table></td>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
  </div>
  <div data-smartmail=3D"gmail_signature" dir=3D"ltr">
   <div dir=3D"ltr">
    <div dir=3D"ltr">
     <div dir=3D"ltr">
      <div dir=3D"ltr">
       <div dir=3D"ltr">
        <div dir=3D"ltr">
         <div dir=3D"ltr">
          <div dir=3D"ltr">
           <div dir=3D"ltr">
            <div dir=3D"ltr">
             <div dir=3D"ltr">
              <div dir=3D"ltr">
               <div dir=3D"ltr">
                <div dir=3D"ltr">
                 <div dir=3D"ltr">
                  <div dir=3D"ltr">
                   <div dir=3D"ltr">
                    <div>
                     <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" dir=3D"ltr" style=3D"margin:0px auto; width:1169px">
                      <tbody>
                       <tr>
                        <td style=3D"background-color:#f6f6f6; background-r=
epeat:no-repeat; border-collapse:collapse; border-spacing:0px; border:0px; =
font-family:sans-serif; padding-bottom:15px; padding-top:15px; width:1169px=
" valign=3D"top">
                         <table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"margin:0px auto; width:1169px">
                          <tbody>
                           <tr>
                            <td style=3D"border-collapse:collapse; border-s=
pacing:0px; border:0px; width:1169px" valign=3D"top">
                             <table align=3D"center" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" style=3D"background-color:#ffffff; margin:0px au=
to; table-layout:fixed; width:600px">
                              <tbody>
                              <tr>
                              <td style=3D"border-collapse:collapse; border=
-spacing:0px; border:0px transparent; padding:0px">
                              <table border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" style=3D"table-layout:fixed; width:600px">
                              <tbody>
                              <tr>
                              <th style=3D"width:600px;padding:0px;border:0=
px transparent;font-weight:normal;text-align:left;border-spacing:0px;border=
-collapse:collapse;vertical-align:top;">
                              <div style=3D"font-size:13px;color:rgb(80,0,8=
0);">
                              <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"font-family: Georgia, Times, &q=
uot;New serif&quot;; line-height: 18px; padding: 10px;">
                              <div style=3D"line-height: 18px;">
                              <div style=3D"color:rgb(34, 34, 34);font-fami=
ly: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: 18px; padding: 10p=
x;">
                              <div style=3D"line-height: 18px;">
                              <h2 style=3D"font-family:sans-serif;text-alig=
n:center;margin-top:10px;margin-bottom:0px;"><span style=3D"font-size:large=
"><span style=3D"color:#0000ff"><u>LEARNING INVESTMENT</u></span></span></h=
2>
                              <div style=3D"color:rgb(80,0,80);">
                              &nbsp;
                              </div>
                              <div style=3D"font-weight:400;padding:0px;bor=
der-width:0px;border-style:none;">
                              <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;bo=
rder-style:none;">
                              <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;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;">
                              <strong><span style=3D"font-family:arial blac=
k,gadget,sans-serif"><span style=3D"color:#ff0000"><span style=3D"font-size=
:large">Significant Changes in Corporate Taxation</span></span></span></str=
ong>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <span style=3D"font-size:large">&nbsp;<strong=
 style=3D"font-family:Calibri,sans-serif"><span style=3D"background-clip:in=
itial; background-image:initial; background-origin:initial; background-posi=
tion:initial; background-repeat:initial; background-size:initial"><span sty=
le=3D"color:#202124"><span style=3D"font-family:cambria,serif">TAX IMPACT O=
F RA11494</span></span></span></strong><br><strong style=3D"color:#000000">=
September 24, 2024</strong><br><strong style=3D"color:#000000">2:00pm - 5:0=
0pm</strong></span>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong style=3D"color:#000000"><span style=
=3D"font-size:large">*LIVE VIA ZOOM*</span></strong>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"line-height: 18px; text-align: =
center;">
                              <span style=3D"font-size:large">&nbsp;&nbsp;<=
span style=3D"background-color:transparent"><span style=3D"font-family:geor=
gia,times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbsp;</span=
></span></span><span style=3D"background-color:transparent"><span style=3D"=
font-family:georgia,times,new serif"><span style=3D"color:#ff0000">LINK</sp=
an></span></span><span style=3D"background-color:transparent"><span style=
=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><span style=3D"ba=
ckground-color:inherit"><span style=3D"background-color:inherit">:</span></=
span></span></span></span></span>
                              </div>
                              <h2 style=3D"font-family: sans-serif; margin-=
top: 0px; margin-bottom: 0px; text-align: center;"><span style=3D"font-weig=
ht:400"><span style=3D"background-color:transparent"><span style=3D"font-fa=
mily:georgia,times,new serif"><span style=3D"color:#555555"><strong><span s=
tyle=3D"font-size:large"><span style=3D"color:#0000ff"><a data-saferedirect=
url=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/242277708814=
463&amp;source=3Dgmail&amp;ust=3D1725603868163000&amp;usg=3DAOvVaw01yh52bPc=
vi9FEn7dcPoB4" href=3D"https://mta.promo-email.com/da/daecs?token=3D1jUBeaI=
TYysX4vKbx8lQwY5zePvqBWQNZJnAhYYqUHLjosydnKNQCWBzE9mthGamgYdG%252F5DW%252BS=
4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAn=
HxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSk=
FDFwATkVHKlusk9%252BtQwnDphq5ou%252Bld%252FiZhBxnA%253D%253D" rel=3D"norefe=
rrer noopener" target=3D"_blank">https://form.jotform.com/<wbr>242277708814=
463</a></span></span></strong></span></span></span></span></h2>
                              <div>
                              &nbsp;
                              </div>
                              <div>
                              <h2 style=3D"font-family:sans-serif;text-alig=
n:center;margin-top:10px;margin-bottom:0px;"><span style=3D"font-size:large=
"><span style=3D"color:#ff0000"><u>ONLINE PER PAX</u></span></span></h2>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"color: rgb(85, 85, 85); font-fa=
mily: Arial, Helvetica, sans-serif; line-height: 18px; padding: 10px;">
                              <div style=3D"line-height: 18px;">
                              <div style=3D"line-height: 18px; text-align: =
center;">
                              <span style=3D"font-size:large"><strong style=
=3D"color:#222222; font-family:Calibri,sans-serif"><span style=3D"color:#ff=
0000">Regular Rate Php 1,699.00 + VAT starting SEPT 18,&nbsp;</span></stron=
g><strong style=3D"color:#222222; font-family:Calibri,sans-serif"><span sty=
le=3D"color:#ff0000">2024</span></strong></span>
                              </div>
                              </div>
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); margin: 0cm 0cm 8pt; line-height: 18px; font-family: Calibri, san=
s-serif;">
                              <span style=3D"font-size:large"><strong><span=
 style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</sp=
an></strong>&nbsp;&nbsp;<strong><span style=3D"color:#ff0000">SEPT 17</span=
></strong><strong><span style=3D"color:#ff0000">,</span></strong>&nbsp;<str=
ong><span style=3D"color:#ff0000">2024</span></strong></span>
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); margin: 0cm 0cm 8pt; line-height: 18px; font-family: Calibri, san=
s-serif;">
                              <strong><span style=3D"font-size:large"><span=
 style=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=80=
=93 14 pax</span></span></strong>
                              </div>
                              <div style=3D"color: rgb(34, 34, 34); font-fa=
mily: Arial, Helvetica, sans-serif; text-align: center; line-height: 15px;"=
>
                              &nbsp;
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); margin: 0cm 0cm 8pt; line-height: 18px; font-family: Calibri, san=
s-serif;">
                              <strong><span style=3D"font-size:large"><span=
 style=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for 15=
 or more pax</span></span></strong>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 18px; font-family: Calibri, sans-serif;">
                              <span style=3D"font-size:large"><span style=
=3D"color:#ff0000"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEAT Registe=
r within Your Birthday Month with at least&nbsp;2 paid pax @Php1,699.00</st=
rong><strong style=3D"color:#222222"><span style=3D"color:#ff0000">+ VAT&nb=
sp;</span></strong><strong style=3D"color:#222222"><span style=3D"color:#ff=
0000">per pax&nbsp;</span></strong><strong style=3D"color:#222222"><span st=
yle=3D"color:#ff0000">Must Present proof of date birth</span></strong></spa=
n></span>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 18px; font-family: Calibri, sans-serif;">
                              <strong style=3D"color:#222222"><span style=
=3D"font-size:large"><span style=3D"color:#ff0000">JOIN NOW PAY LATER PROMO=
 - After 30 Days from the date of the Masterclass&nbsp;<a class=3D"gmail_pl=
usreply" contenteditable=3D"false" id=3D"m_-6848829858271084984m_-555402858=
9925873157m_-4761914041842623433m_-1156909404134117227m_-419823833752071810=
0m_5947871824009592624m_3029953612652501572m_8933528335294646605m_184913375=
1370168586m_-1838638575507282232m_-5829370261140061019m_207588622971858768m=
_4093071732451145085m_-6311649749946155964m_-1030687248780375209m_323585058=
0053168937m_6947174741607146710m_7464351921273224107m_-7266980937315085433m=
_-8267451966618763805m_927691725594951046m_-1188879237718663658m_-735529328=
8959420910m_961249136569885940m_-1608489655972963006m_5604732833366387446m_=
4378312409515602059m_6874459320489289769m_-646610415516271479m_831962676431=
7481505m_2325933389417244277m_2642887845746401929m_5087165177397515314m_781=
7149971883892943m_-4225803679699802999m_7683320798588280989m_34598192970764=
670m_-8866171075513576752m_-3621773549479330394m_2404260964293064786m_-4830=
443689257051615m_-2390217678032805476m_1320467170204662062m_-88591583021399=
31932plusReplyChip-2" style=3D"color: rgb(34, 34, 34);">@</a></span></span>=
</strong><span style=3D"font-size:large"><strong style=3D"color:#222222"><s=
pan style=3D"color:#ff0000">Php1,899.00&nbsp;</span></strong><strong style=
=3D"color:#222222"><span style=3D"color:#ff0000">+ VAT&nbsp;</span></strong=
><strong style=3D"color:#222222"><span style=3D"color:#ff0000">per pax</spa=
n></strong></span>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                              &nbsp;
                              </div>
                              <div style=3D"color: rgb(85, 85, 85); font-si=
ze: 14px; font-family: Arial, Helvetica, sans-serif; text-align: center; li=
ne-height: 16px;">
                              <span style=3D"color:#000000"><em><strong>Inc=
lusive of the Webinar Session, Presentation Materials and the Digital Certi=
ficate </strong></em></span>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(80,0,8=
0);">
                              <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 align=3D"center" style=3D"padding:10px;"=
>
                              <table align=3D"center" border=3D"0" cellpadd=
ing=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-spaci=
ng:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-align:to=
p; 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(51,51,5=
1);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">ATTENTI=
ON TO MS. JHIE</span></h2>
                              <div style=3D"color: rgb(34, 34, 34); font-we=
ight: 400; font-size: 16px; line-height: 19px;">
                              &nbsp;
                              </div>
                              <div style=3D"color:rgb(34,34,34);font-size:s=
mall;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:ar=
ial,sans-serif"><span style=3D"color:#0000ff"><span style=3D"background-col=
or:inherit"><span style=3D"background-color:inherit"><a data-saferedirectur=
l=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24227770881446=
3&amp;source=3Dgmail&amp;ust=3D1725603868164000&amp;usg=3DAOvVaw37iluRpRlVh=
g0neXENe2xs" href=3D"https://mta.promo-email.com/da/daecs?token=3D7DZoWgIO%=
252F1gGfF4YotRzzT5J7uj4rUJXQono89%252FiJgo8QcrQiqCNCn69ZPCkvaOXgYdG%252F5DW=
%252BS4RdIbcosxp8HBiJ78kdy5hZiKaqAwzrzWUytiynzcWD19Imtdd4Do8aZNOcoNAnGyYcYv=
cE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVb=
HcpFSkFDFwATkVHKlusk9%252BtQwnDphq5ou%252Bld%252FiZhBxnA%253D%253D" rel=3D"=
noreferrer noopener" style=3D"color:rgb(0,0,255);text-decoration-line:none;=
" target=3D"_blank"><img align=3D"left" src=3D"https://ci3.googleuserconten=
t.com/meips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeE=
eOhUIMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej4=
4ylr8BdzBdhJQwnn-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:582=
px; user-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"=
background-color:transparent"><span style=3D"font-size:small"><span style=
=3D"color:#000000"><em><strong><span style=3D"font-family:arial,helvetica,s=
ans-serif">For More Details,</span></strong></em></span></span></span></spa=
n><span style=3D"color:#0000ff"><span style=3D"background-color:transparent=
"><span style=3D"font-size:small"><span style=3D"color:#000000"><em><strong=
><span style=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</s=
pan></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"=
color:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-=
serif"><span style=3D"font-size:small"><span style=3D"background-color:inhe=
rit"><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 =
Fax:</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,se=
rif">g</span></span></strong>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div></th>
                              </tr>
                              </tbody>
                              </table></td>
                              </tr>
                              </tbody>
                             </table></td>
                           </tr>
                          </tbody>
                         </table></td>
                       </tr>
                      </tbody>
                     </table>
                     <div style=3D"clear:both;">
                      &nbsp;
                     </div>
                    </div>
                   </div>
                  </div>
                 </div>
                </div>
               </div>
              </div>
             </div>
            </div>
           </div>
          </div>
         </div>
        </div>
       </div>
      </div>
     </div>
    </div>
   </div>
  </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>
        <tr>
         <td align=3D"center" valign=3D"top" style=3D"padding: 0 3px; font-=
family: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-hei=
ght-rule: exactly;" class=3D"unsubscribe"><a href=3D"https://mta.promo-emai=
l.com/da/umls?token=3Dp3RN6YhKkiQ3uMsnJDlWgWOlYQRYZeq6LpLJh0b4NHTQs0ibh0w27=
yeKzpUhofA514kNmeBvClec9HMoFvauVbGZbm46CsFnYDVurJ%252FWVfYOVwu8rYpS47ItbnUU=
8C3FqTLtb7x5%252BtkAbXJ%252BOA9VLg%253D%253D&amp;lang=3Den" target=3D"_blan=
k" style=3D"text-decoration: underline; color: #555555;">Unsubscribe</a></t=
d>
        </tr>
       </tbody>
      </table></td>
    </tr>
    <tr>
    </tr>
    <tr>
    </tr>
    <tr>
    </tr>
   </tbody>
  </table>
 </body>
</html>
