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From: JANE MEDINA <jane@learninghubph.com>
Date: Mon, 02 Jun 2025 03:43:27 +0000
Subject: Secrets of Invalidating Tax Assessments June 18
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To: bruce@untroubled.org
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low:hidden; visibility:hidden; mso-hide:all;">UNCOVER THE STRATEGIES, TACTI=
CS AND REMEDIES IN INVALIDATING TAX ASSESSMENT</span><table class=3D"nl-con=
tainer" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" rol=
e=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspace:0;backgroun=
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 style=3D"color:red;"><span style=3D"font-family:cambria,serif;"><span styl=
e=3D"font-size:12pt;">Hereunder is the list of our Upcoming Training Progra=
m:</span></span></span></strong></div>

																		<ol>
																			<li style=3D"margin-left:15px;"><strong style=3D"font-si=
ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">How to Prepare Performance Evaluation Forms and Performance Improvem=
ent Plans (PIP) - June 17 Reg. Link:&nbsp;</span></span></strong><span styl=
e=3D"font-weight:normal;"><span style=3D"color:black;"><span style=3D"backg=
round-color:transparent;"><span style=3D"font-size:12pt;"><a data-saferedir=
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70ZZybchN_e" href=3Dhttps://events.enginemailer.email/CampClickThruv2/Engin=
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																			<li style=3D"margin-left:15px;"><strong style=3D"font-si=
ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">Invalidating Tax Assessments &ndash; June 18 Reg. Link: &nbsp;</span=
></span></strong><span style=3D"font-weight:normal;"><span style=3D"color:b=
lack;"><span style=3D"background-color:transparent;"><span style=3D"font-si=
ze:12pt;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps:/=
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A%2Bsgnn0sCbXIA%3D%3D&SC=3DQOx53DdCe%2Fps7%2FmSR5HC%2BA%3D%3D&D=3D%2FxHVbvW=
grz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP%2B0=
8frz7RVep1sAdWcaAvc2ek1AVPv9kb1O3RUdGHyPp style=3D"color:blue;" target=3D"_=
blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />=
n3JRJHB4jGqjybWP8</span></a></span></span></span></span></li>
																			<li style=3D"margin-left:15px;"><strong style=3D"font-si=
ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">Supervisory Leadership Development &ndash; June 20 Reg. Link:&nbsp;<=
/span></span></strong><span style=3D"font-weight:normal;"><span style=3D"co=
lor:black;"><span style=3D"background-color:transparent;"><span style=3D"fo=
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iler.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3DHqAJ=
cts5NA%2Bsgnn0sCbXIA%3D%3D&SC=3DQOx53DdCe%2Fps7%2FmSR5HC%2BA%3D%3D&D=3D%2Fx=
HVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pU=
Pz6RLpk6a3vJIvYRDTKlbdw3fZ4EQQZd%2B05rqcRyILpi style=3D"color:blue;" target=
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																			<li style=3D"margin-left:15px;"><strong style=3D"font-si=
ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">Modern Procurement and Supply Management &ndash; June 25 AM Reg. Lin=
k:&nbsp;</span></span></strong><span style=3D"font-weight:normal;"><span st=
yle=3D"color:black;"><span style=3D"background-color:transparent;"><span st=
yle=3D"font-size:12pt;"><a data-saferedirecturl=3D"https://www.google.com/u=
rl?q=3Dhttps://forms.gle/X3umJ9houjAsh18n9&amp;source=3Dgmail&amp;ust=3D174=
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tr=3DHqAJcts5NA%2Bsgnn0sCbXIA%3D%3D&SC=3DQOx53DdCe%2Fps7%2FmSR5HC%2BA%3D%3D=
&D=3D%2FxHVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3DCnvFbOqmyL%2F=
txsX1X5pUPwPptQLnXTKR%2Fckj%2FCTzWGWVGSxP312xtsnUgE60%2FaaM style=3D"color:=
blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https:/=
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ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">Warehouse Management Best Practices &ndash; June 25 PM Reg. Link:&nb=
sp;</span></span></strong><span style=3D"font-weight:normal;"><span style=3D=
"color:black;"><span style=3D"background-color:transparent;"><span style=3D=
"font-size:12pt;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3D=
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FxHVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3DCnvFbOqmyL%2FtxsX1X5=
pUPzrKIvf3ku%2B%2BX%2BGHJz1NDInRX0d0b4e5Hm7kbvrQ0gaI style=3D"color:blue;" =
target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://forms.=
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ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">Work Attitude and Values Enhancement &ndash; June 27 AM Reg. Link:&n=
bsp;</span></span></strong><span style=3D"font-weight:normal;"><span style=3D=
"color:black;"><span style=3D"background-color:transparent;"><span style=3D=
"font-size:12pt;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3D=
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FxHVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3DCnvFbOqmyL%2FtxsX1X5=
pUP21UNUeOL282W5b%2B5JoU4APVvPKZawcTDE0jn1ImAFJm style=3D"color:blue;" targ=
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																			<li style=3D"margin-left:15px;"><strong style=3D"font-si=
ze:12pt;"><span style=3D"color:black;"><span style=3D"font-family:cambria,s=
erif;">&nbsp;Accounting For Non-Accountants &ndash; June 27 PM Reg. Link:&n=
bsp;</span></span></strong><span style=3D"font-weight:normal;"><span style=3D=
"color:black;"><span style=3D"background-color:transparent;"><span style=3D=
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FxHVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3DCnvFbOqmyL%2FtxsX1X5=
pUP4Q3D72bEDUS%2BVTclPThnBV8tXLy72lygNB9QCrkWMKd style=3D"color:blue;" targ=
et=3D"_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/=
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spacing:0px;border-collapse:collapse;"><img src=3D"https://ci3.googleuserco=
ntent.com/meips/ADKq_NbMX9nPAFJBcBJRtzJjOs1ToB8seGtdK8fAqj9makFhZ-F3KXDqsFu=
KIytsimTWD_yxh6FYaxKO_gf3z5_xTeRqxkYIB1QpMtpE40mhHNx88bqo6TCnNsBzPoB4EvRgPg=
9ivEAFzg=3Ds0-d-e1-ft#https://pmxtraining.com/wp-content/uploads/2025/04/Ju=
n18-2025-Senen-ITA-LREC.png" style=3D"border-style: solid; border-width: 0p=
x; display: block; margin: auto; user-select: none;" unselectable=3D"on" wi=
dth=3D"600" /></th>
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												<div style=3D"clear:both;">&nbsp;</div>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der: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:16px;te=
xt-align:center;"><strong><span style=3D"font-family:arial,helvetica,sans-s=
erif;"><span style=3D"font-size:24px;"><span style=3D"color:#ff0000;">Inval=
idating Tax Assessments&nbsp;</span></span></span></strong></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=
;"><span style=3D"font-size:large;"><strong>UNCOVER THE STRATEGIES, TACTICS=
 AND REMEDIES IN INVALIDATING TAX ASSESSMENT</strong></span></div>

															<div style=3D"text-align:center;"><span style=3D"font-size:1=
6px;"><strong>June 18, 2025<br />
															2:00pm - 5:00pm</strong></span></div>

															<div style=3D"text-align:center;"><span style=3D"font-size:1=
6px;"><strong>*LIVE VIA ZOOM*</strong></span></div>

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;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:left;"></div>
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der: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:16px;te=
xt-align:left;"><span style=3D"font-size:16px;"><span style=3D"font-size:11=
pt;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"color:#=
ff0000;"><strong><span style=3D"font-size:14pt;"><span style=3D"font-family=
:arial,sans-serif;">Introduction: </span></span></strong></span></span></sp=
an></span><br />
															<span style=3D"font-size:15px;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;"><span sty=
le=3D"color:black;">Are you or is your business being assessed (or likely t=
o be assessed) by the B.I.R.? Have you received any notice (Letter of Autho=
rity, Tax Verification Notice, Subpoena Duces Tecum, and the like)? Are you=
 prepared? You need to be aware of what exactly you need to do or you will =
stand to spend an arm and a leg. Uncover the strategies, tactics, and remed=
ies in handling tax assessments, disputes, and claims for refunds.</span></=
span></span></span><br />
															<br />
															<span style=3D"font-size:16px;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"color:#ff0000;"><strong><span style=3D"f=
ont-family:arial,sans-serif;">Course Objectives: </span></strong></span></s=
pan><br />
															<span style=3D"font-size:11pt;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"color:black;">This course is designed=
 specifically for individuals and businesses currently facing tax assessmen=
ts by the Bureau of Internal Revenue (B.I.R.) or those who anticipate an im=
pending assessment. Participants will gain practical insights into strategi=
es for addressing tax assessments, contesting erroneous claims, and pursuin=
g tax refunds. By the end of the course, participants will be empowered to =
effectively manage and navigate their tax challenges, minimizing financial =
and legal risks.</span></span></span></span></span><br />
															<br />
															<span style=3D"color:#ff0000;"><span style=3D"font-family:ca=
libri,sans-serif;"><strong><span style=3D"font-family:arial,sans-serif;">Ma=
jor Takeaways:</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Develop strategies to respond to B.I.R. assessments and poten=
tial disputes.</span></span></span></span></span></span></li>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Recognize critical assessment stages and appropriate reaction=
s to notices received.</span></span></span></span></span></span></li>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Identify common audit findings and learn how to effectively c=
hallenge them.</span></span></span></span></span></span></li>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Understand the tax refund process and the necessary steps for=
 successful claims.</span></span></span></span></span></span></li>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"color:#ff0000=
;"><span style=3D"font-family:calibri,sans-serif;"><strong><span style=3D"f=
ont-family:arial,sans-serif;">Course Content</span></strong></span></span><=
/span>

															<ol>
																<li><span style=3D"color:#0b5394;"><strong><span style=3D"f=
ont-size:16px;"><span style=3D"font-size:11pt;"><span style=3D"font-family:=
calibri,sans-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-fa=
mily:arial,sans-serif;">Assessing Your Tax Assessment Situation</span></spa=
n></span></span></span></strong></span></li>
															</ol>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a. Legal basis o=
f authority to assess Taxpayer<br />
															&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b. Prescri=
ptive period of Tax Assessments<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* 3 years vs 10 years prescriptive period<b=
r />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* Extension of period to assess through the=
 issuance of waiver<br />
															&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; c. Types o=
f BIR audit/investigation notices<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Letter of authority, Letter Notice, Tax V=
erification Notice<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; and Mission Order<br=
 />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Service of assessment notices</span></spa=
n></span></span></span></span><br />
															<span style=3D"font-size:11pt;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"color:black;">&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; d. Immediate Steps to Take Upon Receiving a=
 Notice</span></span></span></span></span><br />
															<span style=3D"font-size:11pt;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"color:black;">&nbsp; &nbsp; &nbsp; &n=
bsp; &nbsp; &nbsp; &nbsp;&nbsp;&nbsp;&nbsp; * Key actions to undertake to p=
rotect your interests.</span></span></span></span></span><br />
															<span style=3D"font-size:11pt;"><span style=3D"font-family:c=
alibri,sans-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:arial,sans-serif;"><span style=3D"color:black;">&nbsp;&nbsp; &nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp; e. Submission of documents pursuant to BIR notic=
e<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Issuance of subpoena duces tecum<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Application of the best evidence rule</sp=
an></span></span></span></span><br />
															&nbsp;
															<ol>
																<li value=3D"2"><span style=3D"color:#0b5394;"><span style=3D=
"font-size:16px;"><span style=3D"font-size:11pt;"><span style=3D"font-famil=
y:calibri,sans-serif;"><strong><span style=3D"font-size:12pt;"><span style=3D=
"font-family:arial,sans-serif;">Understanding the Stages of Tax Assessment<=
/span></span></strong></span></span></span></span></li>
															</ol>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a. Notice of dis=
crepancy (NOD)<br />
															&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b. Prelimi=
nary Assessment Notice (PAN)</span></span></span></span></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Best practices for responding to a PAN to avoid a final asses=
sment.</span></span></span></span></span></span></li>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; c. Final Assessm=
ent Notice (FAN)</span></span></span></span></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">What to do when you receive a FAN and how to build your case.=
</span></span></span></span></span></span></li>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; d. Final Decisio=
n Disputed Assessment (FDA)</span></span></span></span></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Strategies for navigating the final resolution process and im=
plications for your business.</span></span></span></span></span></span></li=
>
																<li value=3D"3"><span style=3D"color:#0b5394;"><span style=3D=
"font-size:16px;"><span style=3D"font-size:11pt;"><span style=3D"font-famil=
y:calibri,sans-serif;"><strong><span style=3D"font-size:12pt;"><span style=3D=
"font-family:arial,sans-serif;">Challenging Common Audit Findings</span></s=
pan></strong></span></span></span></span></li>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a. Qu=
estioning the validity of tax assessment at different stages<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp=
;&nbsp;&nbsp;&nbsp; of tax assessment</span></span></span></span></span></s=
pan>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Overview of frequent discrepancies found during audits and ho=
w they affect your assessment.</span></span></span></span></span></span></l=
i>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b. Ad=
dressing factual and legal issues in tax assessment</span></span></span></s=
pan></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Crafting compelling arguments and gathering supporting docume=
ntation to challenge the assessment.</span></span></span></span></span></sp=
an></li>
																<li value=3D"4"><span style=3D"color:#0b5394;"><span style=3D=
"font-size:16px;"><span style=3D"font-size:11pt;"><span style=3D"font-famil=
y:calibri,sans-serif;"><strong><span style=3D"font-size:12pt;"><span style=3D=
"font-family:arial,sans-serif;">Claiming Tax Refunds</span></span></strong>=
</span></span></span></span></li>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; a. </span></span></span>=
</span><span style=3D"font-size:12pt;"><span style=3D"font-family:arial,san=
s-serif;"><span style=3D"color:black;">Understanding Refund Claims and Thei=
r Requirements</span></span></span></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Types of claims: Erroneously paid taxes versus overpaid input=
 VAT.</span></span></span></span></span></span></li>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Identifying the prescriptive periods for claims and key docum=
entation requirements.</span></span></span></span></span></span></li>
															</ul>
															<span style=3D"font-size:16px;"><span style=3D"font-size:11p=
t;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"font-siz=
e:12pt;"><span style=3D"font-family:arial,sans-serif;"><span style=3D"color=
:black;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; b. Rule on exhaustion of=
 administrative remedies</span></span></span></span></span></span>

															<ul>
																<li><span style=3D"font-size:16px;"><span style=3D"font-siz=
e:11pt;"><span style=3D"color:black;"><span style=3D"font-family:calibri,sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:arial=
,sans-serif;">Knowing the procedural steps necessary to pursue your rights =
effectively.</span></span></span></span></span></span></li>
															</ul>

															<div>
															<div>&nbsp;</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"margin:=
0px auto;width:100%;">
				<tbody>
					<tr>
						<td style=3D"width:100%;border-spacing:0px;border-collapse:collapse;b=
order:0px;vertical-align:top;">
						<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">
							<tbody>
								<tr>
									<td style=3D"border:0px transparent;padding:0px;border-spacing:0px=
;border-collapse:collapse;">
									<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:100%;">
										<tbody>
											<tr>
												<th style=3D"width:600px;padding:0px;border:0px transparent;fon=
t-weight:normal;text-align:left;border-spacing:0px;border-collapse:collapse=
;vertical-align:top;">
												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der: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:16px;te=
xt-align:center;"><strong><span style=3D"font-size:16px;">Featured Speaker:=
</span></strong><br />
															<span style=3D"color:#ff0000;"><strong><span style=3D"font-s=
ize:18px;">MR. SENEN QUIZON</span></strong></span><br />
															<strong><span style=3D"font-size:16px;">Tax Partner - Deloit=
te Philippines</span></strong></div>
															</td>
														</tr>
													</tbody>
												</table>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;=
">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der: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:16px;te=
xt-align:left;">
															<ul>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;"><span style=3D"font-family:arial,sans-serif;">Senen has over 17 years o=
f professional experience in tax services. His experience covers tax ruling=
 assistance, tax investigation assistance, tax training, and tax consultanc=
y for companies engaged in the Manufacturing, Life Sciences &amp; Health Ca=
re, and Technology, Media &amp; Telecommunications industries.</span></span=
></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;"><span style=3D"font-family:arial,sans-serif;">Prior to joining Deloitte=
, he was the Chief of the Direct Taxes Branch of a government agency, where=
 he conducted numerous studies in the area of direct tax and tax administra=
tion. During his stint in the government, he participated in the legislativ=
e process by drafting proposed tax legislations and serving as a resource p=
erson in public hearings on various tax measures.</span></span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;"><span style=3D"font-family:arial,sans-serif;">Senen is an Accredited Ta=
x Practitioner of the Bureau of Internal Revenue and is a regular speaker a=
t the Philippine Institute of Certified Public Accountants (PICPA).</span><=
/span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;"><span style=3D"font-family:arial,sans-serif;">He worked for 10 years in=
 another local accounting firm as part of its Tax Knowledge Center, which h=
andles training and publications.</span></span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;"><span style=3D"font-family:arial,sans-serif;">He earned his degree in B=
achelor of Science in Applied Economics from the Polytechnic University of =
the Philippines and received his Master&rsquo;s degree in Business Administ=
ration from Colegio de San Juan de Letran. He has also attended a variety o=
f foreign tax training programs sponsored by JICA, IMF, and other multilate=
ral agencie</span></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"margin:=
0px auto;width:100%;">
				<tbody>
					<tr>
						<td style=3D"width:100%;border-spacing:0px;border-collapse:collapse;b=
order:0px;vertical-align:top;">
						<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">
							<tbody>
								<tr>
									<td style=3D"border:0px transparent;padding:0px;border-spacing:0px=
;border-collapse:collapse;">
									<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:100%;">
										<tbody>
											<tr>
												<th style=3D"width:600px;padding:0px;border:0px transparent;fon=
t-weight:normal;text-align:left;border-spacing:0px;border-collapse:collapse=
;vertical-align:top;">
												<div style=3D"overflow:hidden;background:transparent;">&nbsp;</=
div>
												</th>
											</tr>
										</tbody>
									</table>

									<div style=3D"font-size:13px;color:rgb(80,0,80);">
									<div style=3D"min-width:320px;max-width:500px;margin:0px auto;widt=
h:500px;">
									<div style=3D"border-collapse:collapse;display:table;width:500px;"=
>
									<div style=3D"min-width:320px;max-width:500px;display:table-cell;v=
ertical-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,New serif;line-height:1.2;=
padding:10px;">
									<div style=3D"line-height:1.2;">
									<div style=3D"color:rgb(34,34,34);font-family:Roboto,RobotoDraft,H=
elvetica,Arial,sans-serif;">
									<div style=3D"min-width:320px;max-width:500px;margin:0px auto;widt=
h:500px;">
									<div style=3D"border-collapse:collapse;display:table;width:500px;"=
>
									<div style=3D"min-width:320px;max-width:500px;display:table-cell;v=
ertical-align:top;width:500px;">
									<div style=3D"width:500px;">
									<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;=
">
									<div style=3D"line-height:1.2;padding:10px;">
									<div style=3D"line-height:1.2;">
									<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:1=
0px;margin-bottom:0px;"><span style=3D"font-size:large;"><span style=3D"col=
or:#0000ff;"><u>LEARNING INVESTMENT</u></span></span></h2>

									<div style=3D"color:rgb(80,0,80);">
									<div style=3D"color:rgb(34,34,34);font-family:sans-serif;font-size=
:small;padding:0px;border-width:0px;border-style:none;text-align:center;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;color=
:rgb(51,51,51);font-size:16px;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;">
									<div style=3D"padding:0px;border-width:0px;border-style:none;"><st=
rong><span style=3D"font-family:arial,helvetica,sans-serif;"><span style=3D=
"font-size:24px;"><span style=3D"color:#ff0000;">Invalidating Tax Assessmen=
ts&nbsp;</span></span></span></strong></div>

									<div style=3D"font-size:small;padding:0px;border-width:0px;border-=
style:none;"><span style=3D"font-size:large;"><strong>UNCOVER THE STRATEGIE=
S, TACTICS AND REMEDIES IN INVALIDATING TAX ASSESSMENT</strong></span></div=
>

									<div style=3D"color: rgb(34, 34, 34); font-size: small;"><span sty=
le=3D"font-size:16px;"><strong>June 18, 2025<br />
									2:00pm - 5:00pm</strong></span></div>

									<div style=3D"color: rgb(34, 34, 34); font-size: small;"><span sty=
le=3D"font-size:16px;"><strong>*LIVE VIA ZOOM*</strong></span></div>
									</div>
									</div>

									<div style=3D"padding: 0px; border-width: 0px; border-style: none;=
">&nbsp;</div>
									</div>
									</div>
									</div>
									</div>
									</div>
									</div>
									</div>
									</div>

									<div style=3D"line-height: 1.2; text-align: center;"><span style=3D=
"font-size:large;">&nbsp;&nbsp;<span style=3D"background-color:transparent;=
"><span style=3D"font-family:georgia,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</span></span></span><span style=3D"backg=
round-color:transparent;"><span style=3D"font-family:sans-serif;"><span sty=
le=3D"color:#ff0000;"><span style=3D"background-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-bott=
om: 0px; text-align: center;"><span style=3D"font-weight:400;"><span style=3D=
"background-color:transparent;"><span style=3D"font-family:georgia,times,ne=
w serif;"><span style=3D"color:#555555;"><strong><span style=3D"font-size:l=
arge;"><span style=3D"color:#0000ff;"><a data-saferedirecturl=3D"https://ww=
w.google.com/url?q=3Dhttps://forms.gle/Qytikc5ycoMRE6ra8&amp;source=3Dgmail=
&amp;ust=3D1748918469687000&amp;usg=3DAOvVaw21ZEv9kF5NI8OjPAohrfpQ" href=3D=
https://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clic=
kThru.aspx?TSStr=3DHqAJcts5NA%2Bsgnn0sCbXIA%3D%3D&SC=3DQOx53DdCe%2Fps7%2FmS=
R5HC%2BA%3D%3D&D=3D%2FxHVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3D=
CnvFbOqmyL%2FtxsX1X5pUPwrkojoBthk0cTIF0XaRzf%2FYEi2VXpX0%2F7T6Jj8UEWoP rel=3D=
"noreferrer noopener" target=3D"_blank">https://forms.gle/<wbr />Qytikc5yco=
MRE6ra8</a></span></span></strong></span></span></span></span></h2>

									<div style=3D"text-align: center;">&nbsp;</div>

									<div>
									<h2 style=3D"font-family: sans-serif; margin-top: 10px; margin-bot=
tom: 0px; text-align: center;"><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-family:Arial,Helvetica,sans=
-serif;line-height:1.2;padding:10px;">
									<div style=3D"line-height:1.2;">
									<div style=3D"line-height:1.2;text-align:center;"><span style=3D"f=
ont-size:large;"><strong style=3D"font-family:Calibri,sans-serif;color:rgb(=
34,34,34);"><span style=3D"color:#ff0000;">Regular Rate Php 1,899.00 + VAT =
starting&nbsp;</span></strong></span>&nbsp;<strong style=3D"color:rgb(34,34=
,34);font-family:Calibri,sans-serif;font-size:large;"><span style=3D"color:=
#ff0000;">JUNE 12</span></strong><span style=3D"font-size:large;"><strong s=
tyle=3D"font-family:Calibri,sans-serif;color:rgb(34,34,34);"><span style=3D=
"color:#ff0000;">,&nbsp;</span></strong><strong style=3D"font-family:Calibr=
i,sans-serif;color:rgb(34,34,34);"><span style=3D"color:#ff0000;">2025</spa=
n></strong></span></div>
									</div>
									</div>

									<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm =
8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><span style=3D"f=
ont-size:large;"><strong><span style=3D"color:#ff0000;">Early Bird Rate Php=
 1,499.00 + VAT until&nbsp;</span></strong></span> <strong style=3D"font-si=
ze:large;"><span style=3D"color:#ff0000;">JUNE 11</span></strong><span styl=
e=3D"font-size:large;"><strong><span style=3D"color:#ff0000;">,</span></str=
ong></span><span style=3D"font-size:large;">&nbsp;<strong><span style=3D"co=
lor:#ff0000;">2025</span></strong></span></div>

									<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm =
8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><strong><span st=
yle=3D"font-size:large;"><span style=3D"color:#ff0000;">Group Rate Php 1,39=
9.00 + VAT per pax for 5 &ndash; 14 pax</span></span></strong></div>

									<div style=3D"color:rgb(34,34,34);font-family:Arial,Helvetica,sans=
-serif;text-align:center;line-height:1.2;">&nbsp;</div>

									<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm =
8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><strong><span st=
yle=3D"font-size:large;"><span style=3D"color:#ff0000;">Super Group Rate Ph=
p 999.00 + VAT per pax for 15 or more pax</span></span></strong></div>

									<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:15.6=
933px;font-family:Calibri,sans-serif;"><span style=3D"font-size:large;"><sp=
an style=3D"color:#ff0000;"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEA=
T Register within Your Birthday Month with at least&nbsp;2 paid pax @Php1,8=
99.00</strong><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#=
ff0000;">+ VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34);">=
<span style=3D"color:#ff0000;">per pax&nbsp;</span></strong><strong style=3D=
"color:rgb(34,34,34);"><span style=3D"color:#ff0000;">Must Present proof of=
 date birth</span></strong></span></span></div>

									<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:15.6=
933px;font-family:Calibri,sans-serif;"><strong style=3D"color:rgb(34,34,34)=
;"><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 c=
lass=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_-565486130490418=
1495m_-6184216818445928445m_9076164587885851446m_-531652600698148398m_71154=
32612602324120m_-1675225190261989493m_-6174111600589795873m_487289406442012=
5522m_450693037090170077m_-1729491080603811386m_-7006488239406508139m_-9132=
37366079387470m_415403621956260782m_872370204243577976m_9168548581114682633=
m_3049484707699802945m_6838203592408233816m_-6078577250652829714m_821090196=
7603058870m_1244468739228627404m_1667771407715990083m_5138230658347253436m_=
-6219261184563239932m_-1307440934067766250m_-8093041480166940137m_712455596=
6343070415m_-8450422270480921462m_-6906519827180459342m_-631930404486372502=
3m_-6924902778225256360m_7362719042017152196m_-5884440454870724953m_-619093=
8995575889950m_-1464610154951175472m_-35925707611948697m_-12086526795048224=
11m_4038092657952006130m_3221537989327063504m_6618474190670859440m_-3215819=
67640133207m_2954092143415542996m_4469085508372333095m_-7465114786386796991=
m_337620773361899606m_5834364193558210759m_3029953612652501572m_89335283352=
94646605m_1849133751370168586m_-1838638575507282232m_-5829370261140061019m_=
207588622971858768m_4093071732451145085m_-6311649749946155964m_-10306872487=
80375209m_3235850580053168937m_6947174741607146710m_7464351921273224107m_-7=
266980937315085433m_-8267451966618763805m_927691725594951046m_-118887923771=
8663658m_-7355293288959420910m_961249136569885940m_-1608489655972963006m_56=
04732833366387446m_4378312409515602059m_6874459320489289769m_-6466104155162=
71479m_8319626764317481505m_2325933389417244277m_2642887845746401929m_50871=
65177397515314m_7817149971883892943m_-4225803679699802999m_7683320798588280=
989m_34598192970764670m_-8866171075513576752m_-3621773549479330394m_2404260=
964293064786m_-4830443689257051615m_-2390217678032805476m_13204671702046620=
62m_-8859158302139931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a=
></span></span></strong><span style=3D"font-size:large;"><strong style=3D"c=
olor:rgb(34,34,34);"><span style=3D"color:#ff0000;">Php2,099.00&nbsp;</span=
></strong><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#ff00=
00;">+ VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34);"><spa=
n style=3D"color:#ff0000;">per pax</span></strong></span></div>

									<div style=3D"color:rgb(85,85,85);font-family:Arial,Helvetica,sans=
-serif;text-align:center;line-height:1.2;"><span style=3D"color:#000000;"><=
em><strong><span style=3D"font-size:large;">Inclusive of the Webinar Sessio=
n, Presentation Materials and the Digital Certificate&nbsp;</span></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:0px auto;widt=
h:500px;">
									<div style=3D"border-collapse:collapse;display:table;width:500px;"=
>
									<div style=3D"min-width:320px;max-width:500px;display:table-cell;v=
ertical-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"width:480px;vertical-align:top;border-top:2px solid rgb(225=
,13,13);border-collapse:collapse;table-layout:fixed;border-spacing:0px;" wi=
dth=3D"100%">
										<tbody>
											<tr style=3D"vertical-align:top;vertical-align:top;">
												<td style=3D"vertical-align:top;vertical-align:top;">&nbsp;</td=
>
											</tr>
										</tbody>
									</table>

									<h2 style=3D"font-size:24px;color:rgb(51,51,51);margin-top:0px;mar=
gin-bottom:0px;"><span style=3D"color:#ff0000;">ATTENTION TO MS.&nbsp;JHIE<=
/span></h2>

									<div>
									<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padd=
ing:0px;"><span style=3D"font-size:14px;"><span style=3D"color:#0000ff;"><s=
pan style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif;">=
<span style=3D"color:#0000ff;"><span style=3D"background-color:inherit;"><s=
pan style=3D"background-color:inherit;"><a data-saferedirecturl=3D"https://=
www.google.com/url?q=3Dhttps://forms.gle/n3JRJHB4jGqjybWP8&amp;source=3Dgma=
il&amp;ust=3D1748918469687000&amp;usg=3DAOvVaw3F6g0L_bOdPAvV_jSKXFrq" href=3D=
https://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clic=
kThru.aspx?TSStr=3DHqAJcts5NA%2Bsgnn0sCbXIA%3D%3D&SC=3DQOx53DdCe%2Fps7%2FmS=
R5HC%2BA%3D%3D&D=3D%2FxHVbvWgrz6nl9GYezX01qEEFltzq0cyd%2Br9wea6ErU%3D&URL=3D=
CnvFbOqmyL%2FtxsX1X5pUP%2B08frz7RVep1sAdWcaAvc2ek1AVPv9kb1O3RUdGHyPp rel=3D=
"noreferrer noopener" style=3D"color:rgb(0,0,255);text-decoration-line:none=
;" target=3D"_blank"><img align=3D"left" alt=3D"https://forms.gle/n3JRJHB4j=
GqjybWP8" src=3D"https://ci3.googleusercontent.com/meips/ADKq_NZ1n8saSpjr8V=
ccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb5-WNi1x=
-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn-NRQ=3Ds0-d-e1=
-ft#http://staticapp.icpsc.com/icp/resources/mogile/1246552/412de04e50ce20f=
6366e4ad231ea542d.gif" style=3D"border-style: solid; border-width: 0px; flo=
at: left; display: block; width: 250px; max-width: 582px; user-select: none=
;" unselectable=3D"on" /></a></span></span></span></span></span></span></sp=
an></div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padd=
ing:0px;"><span style=3D"color:#0000ff;"><span style=3D"background-color:tr=
ansparent;"><span style=3D"font-size:small;"><span style=3D"color:#000000;"=
><em><strong><span style=3D"font-family:arial,helvetica,sans-serif;">For Mo=
re 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><span style=3D=
"font-family:arial,helvetica,sans-serif;">&nbsp;Inquiry or</span></strong><=
/em></span></span></span></span></div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padd=
ing:0px;"><span style=3D"color:#0000ff;"><span style=3D"color:#000000;"><em=
><strong><span style=3D"font-family:arial,helvetica,sans-serif;"><span styl=
e=3D"font-size:small;"><span style=3D"background-color:inherit;"><span styl=
e=3D"background-color:inherit;">Reservation Please Call Us On:</span></span=
></span></span></strong></em></span></span></div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"tex=
t-align:left;"><span style=3D"background-color:transparent;"><span style=3D=
"font-size:small;">Ms.&nbsp;Jhie&nbsp;</span></span></span></div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"fon=
t-size:small;"><span style=3D"color:red;">Marketing Officer</span></span></=
div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"bac=
kground-color:transparent;">EmailAddress:</span></div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;">&nbsp;<span style=3D=
"color:#ff0000;"><span style=3D"background-color:transparent;"><span style=3D=
"background-color:transparent;"><a href=3D"mailto:jhie.pmxtraining@gmail.co=
m" target=3D"_blank">jhie.pmxtraining@gmail.com</a></span></span></span></d=
iv>

									<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"fon=
t-size:small;">Tele Fax:&nbsp;8470-1057</span></div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"fon=
t-size:small;">&nbsp;or Call/Text:</span><span style=3D"background-color:tr=
ansparent;"><span style=3D"font-size:small;">&nbsp;0906-4798186&nbsp;</span=
></span>&nbsp;</div>

									<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"fon=
t-family:arial,sans-serif;"><span style=3D"background-color:transparent;"><=
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&nbsp;</span></span></span></span></div>
									</div>

									<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"c=
olor:rgb(34,34,34);font-family:Arial,Helvetica,sans-serif;font-size:small;f=
ont-weight:400;text-align:start;table-layout:fixed;width:570px;color:rgb(0,=
0,0);font-size:13px;">
										<tbody>
											<tr>
												<th style=3D"width:15px;line-height:0;font-size:0px;font-weight=
:normal;text-align:left;border-spacing:0px;border-collapse:collapse;border:=
0px;"><img border=3D"0" src=3D"https://ci3.googleusercontent.com/meips/ADKq=
_NZWP65ZKh89F9LqKYtJWnFsHLt_9jHFLrg1Ujse0U650i3x1ZjYpL6U_3QixKIjv9MySsv29PZ=
Mc6wNjw=3Ds0-d-e1-ft#https://ui.icontact.com/assets/1px.png" style=3D"displ=
ay: block; user-select: none;" unselectable=3D"on" width=3D"1" /></th>
												<th style=3D"width:540px;padding:0px;border:0px transparent;fon=
t-weight:normal;text-align:left;border-spacing:0px;border-collapse:collapse=
;vertical-align:top;">
												<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"width:540px;">
													<tbody>
														<tr>
															<td style=3D"padding-bottom:10px;padding-top:10px;border-spa=
cing:0px;border-collapse:collapse;border:0px;">
															<table align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"margin:0px auto;width:540px;">
																<tbody>
																	<tr>
																		<td style=3D"border-width:0px 0px 1px;border-style:none n=
one solid;font-size:0px;line-height:0px;border-spacing:0px;border-collapse:=
collapse;">&nbsp;</td>
																	</tr>
																</tbody>
															</table>
															</td>
														</tr>
													</tbody>
												</table>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:540px=
;">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;color:rgb(51,51,51);font-size:16px;">You are receiving this email because =
you have opted into one of our sites or attended one of our events.</div>
															</td>
														</tr>
													</tbody>
												</table>

												<div style=3D"overflow:hidden;background:transparent;">&nbsp;</=
div>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:540px=
;">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;font-size:16px;"><strong><span style=3D"font-size:18px;"><span style=3D"co=
lor:#ff0000;">In-House Training</span></span></strong><br />
															<span style=3D"color:#333333;">We can conduct the following =
in-house training for your company to make them more customized to your req=
uirements:<br />
															<br />
															&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Human Resource or HR&nbsp;&=
nbsp;&nbsp; &nbsp;&nbsp; * Labor Law<br />
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