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From: JANE TEJADA <jane@skillsph.com>
Date: Mon, 24 Feb 2025 07:43:08 +0000
Subject: All About Payroll and Withholding Taxes Mar 18
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To: bruce@untroubled.org
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<!DOCTYPE html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"u=
rn:schemas-microsoft-com:office:office" lang=3D"en"><head><title></title><m=
eta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8"><met=
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ackground-color:#fff;margin:0;padding:0;-webkit-text-size-adjust:none;text-=
size-adjust:none"><span class=3D"emPreviewText" style=3D"display:none; font=
-size:0px; line-height:0px; max-height:0px; max-width:0px; opacity:0; overf=
low:hidden; visibility:hidden; mso-hide:all;">FILING AND PAYMENT OF WITHHOL=
DING TAXES</span><table class=3D"nl-container" width=3D"100%" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D"mso-tabl=
e-lspace:0;mso-table-rspace:0;background-color:#fff"><tbody><tr><td><table =
class=3D"row row-1" align=3D"center"=20
width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"pre=
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mso-table-rspace:0;color:#000;width:500px;margin:0 auto" width=3D"500"><tbo=
dy><tr><td class=3D"column column-1" width=3D"100%"=20
style=3D"mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:l=
eft;padding-bottom:25px;padding-top:25px;vertical-align:top"><table class=3D=
"html_block block-1" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" role=3D"presentation" style=3D"mso-table-lspace:0;mso-table-rspac=
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er:0px;vertical-align:top;">
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rtical-align:top;">
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idth:100%;overflow:hidden;">
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lapse:collapse;border:0px;">
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ing=3D"0" style=3D"margin:auto;">
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cing:0px;border-collapse:collapse;">
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:normal;background-image:initial;background-position:initial;background-siz=
e:initial;background-repeat:initial;background-origin:initial;background-cl=
ip:initial;font-size:11pt;font-family:Calibri,sans-serif;"><strong><span st=
yle=3D"color:red;"><span style=3D"font-family:cambria,serif;"><span style=3D=
"font-size:12pt;">Hereunder is the list of our Upcoming Training Program:</=
span></span></span></strong></div>

															<ol>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Job Evaluation and Design of Salary Structure - Fe=
b 26 </span></span></strong><strong><span style=3D"color:black;"><span styl=
e=3D"font-family:cambria,serif;">Reg. Link: </span></span></strong><span st=
yle=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/url?=
q=3Dhttps://forms.gle/KU8134QA64quyQFj7&amp;source=3Dgmail&amp;ust=3D174046=
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ginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3D=
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g8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPwFxSz2uLYRky%2B=
dKPgcQy86IRNY37rxWn3qYZI%2Bhu%2BdN style=3D"color:blue;" target=3D"_blank">=
<span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />KU8134Q=
A64quyQFj7</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Developing Telephone and Email Etiquette &ndash; F=
eb 28 AM </span></span></strong><strong><span style=3D"color:black;"><span =
style=3D"font-family:cambria,serif;">Reg. Link: </span></span></strong><spa=
n style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/=
url?q=3Dhttps://forms.gle/y7pJZoEzfkW9T4Qe7&amp;source=3Dgmail&amp;ust=3D17=
40464700059000&amp;usg=3DAOvVaw11e__O7jmCWP45657odX5G" href=3Dhttps://event=
s.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TS=
Str=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3D&=
D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPwGLR9HmLj=
a4b%2BTkfKyt%2Bk9UIsu3i9tvZU4PjE9fW%2BKM style=3D"color:blue;" target=3D"_b=
lank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />y=
7pJZoEzfkW9T4Qe7</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Proper Handling of Books of Accounts and Other Acc=
ounting Records &ndash; Feb 28 PM </span></span></strong><strong><span styl=
e=3D"color:black;"><span style=3D"font-family:cambria,serif;">Reg. Link: </=
span></span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D=
"https://www.google.com/url?q=3Dhttps://forms.gle/3dGW9xqPDXFFq7VR6&amp;sou=
rce=3Dgmail&amp;ust=3D1740464700059000&amp;usg=3DAOvVaw0Nm6yd8IA1fGWFGEix7e=
Jt" href=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCa=
mpaign_clickThru.aspx?TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2l=
ykj6klxyii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqm=
yL%2FtxsX1X5pUP1F%2Bfd1JEyiUHW0Wu553oRcQLbTbniJy%2FC4wTzd%2F%2FSkM style=3D=
"color:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">=
https://forms.gle/<wbr />3dGW9xqPDXFFq7VR6</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">All About Payroll and Withholding Taxes &ndash; Ma=
r 18 AM </span></span></strong><strong><span style=3D"color:black;"><span s=
tyle=3D"font-family:cambria,serif;">Reg. Link: </span></span></strong><span=
 style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/u=
rl?q=3Dhttps://forms.gle/J4YQoKZQCxQqhyRe8&amp;source=3Dgmail&amp;ust=3D174=
0464700059000&amp;usg=3DAOvVaw2tje_DwEMy-3NIUFtGd7xn" href=3Dhttps://events=
.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSS=
tr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3D&D=
=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP6RNoXHq8HP=
m4OOeckhrqOl4l9Y0mNyyGhJEvteC2pX1 style=3D"color:blue;" target=3D"_blank"><=
span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />J4YQoKZQ=
CxQqhyRe8</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Creating a Respectful Workplace &ndash; Mar 18 PM =
</span></span></strong><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Reg. Link: </span></span></strong><span style=3D=
"color:black;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dht=
tps://forms.gle/rMSywtjwnXHECYAP8&amp;source=3Dgmail&amp;ust=3D174046470005=
9000&amp;usg=3DAOvVaw3XS7arlQVAAbjdUXoCz5xQ" href=3Dhttps://events.enginema=
iler.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3DNb2V=
A%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3D&D=3DmSg8m9=
qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP40sjwBWjgilDScSXXwn=
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yle=3D"font-family:cambria,serif;">https://forms.gle/<wbr />rMSywtjwnXHECYA=
P8</span></a></span>&nbsp;</li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Common Errors of Accountants in the Field of Taxat=
ion - Mar 19 </span></span></strong><strong><span style=3D"color:black;"><s=
pan style=3D"font-family:cambria,serif;">Reg. Link: </span></span></strong>=
<span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.=
com/url?q=3Dhttps://forms.gle/teX9NFCfoaZkGeo3A&amp;source=3Dgmail&amp;ust=3D=
1740464700059000&amp;usg=3DAOvVaw0rn28ynbJW_KqVkI75km5R" href=3Dhttps://eve=
nts.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?=
TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3=
D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP2vnwkdF=
bI9Ob3%2B6bgdl72VcFy2%2FYlUQ1YZDMIymG%2FK4 style=3D"color:blue;" target=3D"=
_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr /=
>teX9NFCfoaZkGeo3A</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Employee Administrative Investigation and Discipli=
ne &ndash; Mar 20 </span></span></strong><strong><span style=3D"color:black=
;"><span style=3D"font-family:cambria,serif;">Reg. Link: </span></span></st=
rong><span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.go=
ogle.com/url?q=3Dhttps://forms.gle/pYCy85wTnBJXSd7x5&amp;source=3Dgmail&amp=
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s://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThr=
u.aspx?TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCu=
HQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP=
909ifCHf%2F57p5Bc2gRwqaS4PAlaxlHdUBgw%2BBalZsfR style=3D"color:blue;" targe=
t=3D"_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<=
wbr />pYCy85wTnBJXSd7x5</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Best Practices in Warehouse Management &ndash; Mar=
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yle=3D"font-family:cambria,serif;">Reg. Link: </span></span></strong><span =
style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/ur=
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enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSSt=
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mSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP8ujJHIEEmTygz=
B3UUSBnHUDa3L0JztOQ7dYjIYGD8ML style=3D"color:blue;" target=3D"_blank"><spa=
n style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />fN9vM6gensC=
Fui999</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Advanced Supervisory Leadership &ndash; Mar 21 PM =
</span></span></strong><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Reg. Link: </span></span></strong><span style=3D=
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tps://forms.gle/FNVMYmrqNahBetC27&amp;source=3Dgmail&amp;ust=3D174046470005=
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iler.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3DNb2V=
A%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3D&D=3DmSg8m9=
qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP5jjG%2FwWBwGDlUx0eF=
sq4Dns84oRUDXyXAKi7wtZpYcB style=3D"color:blue;" target=3D"_blank"><span st=
yle=3D"font-family:cambria,serif;">https://forms.gle/<wbr />FNVMYmrqNahBetC=
27</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Common HR Mistakes: Insights and Best Practices fo=
r Improvement &ndash; Mar 26 </span></span></strong><strong><span style=3D"=
color:black;"><span style=3D"font-family:cambria,serif;">Reg. Link: </span>=
</span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D"htt=
ps://www.google.com/url?q=3Dhttps://forms.gle/1r9D2UC29HHkH36s7&amp;source=3D=
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xsX1X5pUP8jW8w93ul7BjFfJZ1Gry4HGKf%2FJkAYY7QP8HPaFrjqN style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://form=
s.gle/<wbr />1r9D2UC29HHkH36s7</span></a></span>&nbsp;</li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Personality Development and Image Management &ndas=
h; Mar 28 AM</span></span></strong><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;"> Reg. Link:</span></span></strong><=
span style=3D"color:black;"> <a data-saferedirecturl=3D"https://www.google.=
com/url?q=3Dhttps://forms.gle/br1MFwYvn41vKB1z6&amp;source=3Dgmail&amp;ust=3D=
1740464700059000&amp;usg=3DAOvVaw0CQAXXSRcbeVGnW6TqL7RA" href=3Dhttps://eve=
nts.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?=
TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3=
D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPzKihZQe=
%2BaB1tgNuC4zkHLD%2Bqd9trkwMRg%2BQsvmabAuI style=3D"color:blue;" target=3D"=
_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr /=
>br1MFwYvn41vKB1z6</span></a></span></li>
																<li><strong><span style=3D"color:black;"><span style=3D"fon=
t-family:cambria,serif;">Preparing and Understanding Cash Flow Statements &=
ndash; Mar 28 PM </span></span></strong><strong><span style=3D"color:black;=
"><span style=3D"font-family:cambria,serif;">Reg. Link: </span></span></str=
ong><span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.goo=
gle.com/url?q=3Dhttps://forms.gle/uYrMqDrTqwEJSWGV7&amp;source=3Dgmail&amp;=
ust=3D1740464700059000&amp;usg=3DAOvVaw1InQMOqLnEaSIlq8gp170F" href=3Dhttps=
://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru=
.aspx?TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuH=
Q%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP%=
2F0I6%2FnfZzdqun4kDONTD%2FBVABL7iZt41PG7qI9PimjQ style=3D"color:blue;" targ=
et=3D"_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/=
<wbr />uYrMqDrTqwEJSWGV7</span></a></span></li>
															</ol>
															</th>
															<th style=3D"display:block;border:0px transparent;border-spa=
cing:0px;border-collapse:collapse;"><img height=3D"197" src=3D"https://ci3.=
googleusercontent.com/meips/ADKq_NYHWRWZ0I-YM581EkbMrTpukrO-fgQA78ijXIn_Chy=
eZG3acLt3cpESaL3V1LORAeFyR2VHIrtGtBP64W0XQGEl4q8-9iSnNaEJCdymWGj2L3nJeOb2Gb=
qpQB27KcFOo2_yLmjkVEejfT4=3Ds0-d-e1-ft#https://pmxtraining.com/wp-content/u=
ploads/2025/01/Mar18-2025-Escartin-APWT-LREC.jpg" 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"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;"><span style=3D"font-family:arial,helvetica,sans-serif;"><str=
ong><span style=3D"font-size:24px;"><span style=3D"color:#ff0000;">All Abou=
t Payroll and Withholding Taxes&nbsp;</span></span></strong></span></div>

												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;text-align:center;">=
<strong style=3D"font-family:Calibri,sans-serif;"><span style=3D"font-famil=
y:cambria,serif;"><span style=3D"font-size:large;">FILING AND PAYMENT OF WI=
THHOLDING TAXES</span></span></strong><br />
												<strong style=3D"font-size:16px;"><span style=3D"font-size:18px=
;">March 18, 2025<br />
												9:00am - 12:00pm</span></strong></div>

												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;"><strong><span style=3D"font-size:18px;">*LIVE VIA ZOOM*</spa=
n></strong></div>

												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:left;"></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;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:left;">
												<div style=3D"text-align:center;">
												<div style=3D"text-align:left;"><span style=3D"font-size:18px;"=
><strong>Introduction</strong></span><br />
												Get ahead on payroll accounting and withholding taxes by joinin=
g our exclusive masterclass led by Mr. Aaron Escartin, CPA, Tax Partner at =
SGV and Company. Throughout this workshop, participants will gain valuable =
insights and practical knowledge on topics such as the Alphalist, <a data-s=
aferedirecturl=3D"https://www.google.com/url?q=3Dhttp://B.IR&amp;source=3Dg=
mail&amp;ust=3D1740464700059000&amp;usg=3DAOvVaw1DbBwVjbgmMxtL8N9UItuF" hre=
f=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_=
clickThru.aspx?TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6klx=
yii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DWQ%2FWQyifONANw=
4p%2B5%2BzCJyzrI3muKXPEpMF2MnGmle0%3D target=3D"_blank">B.IR</a>. format no=
n-compliance repercussions, withholding tax on compensation, and substitute=
d filing of income tax returns. Delve deeper into these crucial aspects of =
payroll and withholding taxes to enhance your understanding and ensure comp=
liance with regulatory requirements. Don&#39;t miss this opportunity to lea=
rn from an expert in the field and take your payroll accounting skills to t=
he next level.&nbsp;<br />
												<br />
												<span style=3D"font-size:18px;"><strong>Course Content</strong>=
</span><br />
												I. The Withholding Tax System in the Philippines<br />
												<br />
												II. Withholding Agents<br />
												<br />
												III. Payroll Accounting<br />
												<br />
												IV. Withholding Tax on Compensation<br />
												<br />
												V. Substituted Filing of Income Tax Return Creditable / Expande=
d Withholding Tax<br />
												<br />
												VII. Final Withholding Tax<br />
												<br />
												VIII. Filing and Payment of Withholding Taxes<br />
												<br />
												IX. Definition of SAWT and MAP<br />
												<br />
												X. Modes of Submission of Alphalist of Employees and Payees<br =
/>
												<br />
												XI. Consequences When Alphalist Does Not Conform with BIR Forma=
t<br />
												<br />
												XII. Applicable Penalties for Non-Compliance</div>

												<div style=3D"text-align:center;">&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;bord=
er: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;bo=
rder-collapse:collapse;">
						<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"tabl=
e-layout:fixed;width:100%;">
							<tbody>
								<tr>
									<th style=3D"width:600px;padding:0px;border:0px transparent;font-w=
eight:normal;text-align:left;border-spacing:0px;border-collapse:collapse;ve=
rtical-align:top;">&nbsp;
									<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;"><strong><span style=3D"font-size:16px;">Featured Speaker:</s=
pan></strong><br />
												<span style=3D"color:#ff0000;"><strong><span style=3D"font-size=
:18px;">Mr. Aaron Escartin, CPA</span></strong></span><br />
												<strong><span style=3D"color:#000000;">Partner &ndash; Tax Repo=
rting and Operations, SGV</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;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:left;">
												<ul>
													<li style=3D"text-align:left;"><span style=3D"font-size:16px;"=
>Mr. Aaron Escartin, or &ldquo;Ace&rdquo; to his friends, is a CPA and a pa=
rtner in SGV&rsquo;s Tax Reporting and Operations Group. </span></li>
													<li style=3D"text-align:left;"><span style=3D"font-size:16px;"=
>He handles tax compliance (review and outsourcing), tax due diligence revi=
ew, tax planning, tax test of controls, SOX compliance, tax accounting serv=
ices (income tax provisioning, deferred income tax review and calculation, =
and FIN 48 review and calculation), compensation planning, litigation suppo=
rt, 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:16px;"=
>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 Certifi=
ed Public Accountant, 1996, Sixth place.</span></li>
													<li style=3D"text-align:left;"><span style=3D"font-size:16px;"=
>Ace obtained his Master of Business Administration degree from the De La S=
alle University in June 2001, Silver Medalist.</span></li>
													<li style=3D"text-align:left;"><span style=3D"font-size:16px;"=
>He received his Bachelor of Science in Accountancy degree from the Univers=
ity of the Philippines-Iloilo in November 1995, Cum Laude.</span></li>
													<li style=3D"text-align:left;"><span style=3D"font-size:16px;"=
>Ace has an MBA degree with Distinction from DLSU.</span></li>
													<li style=3D"text-align:left;"><span style=3D"font-size:16px;"=
>He is recognized as one of the Ernst &amp; Young Chairman&rsquo;s Values C=
hampions in the Far East Area in 2007. Ace is a recipient of the SGV Specia=
l Award in July 2006 for exceptional contributions to the Tax Compliance Gr=
oup.</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;bord=
er: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;bo=
rder-collapse:collapse;">
						<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"tabl=
e-layout:fixed;width:100%;">
							<tbody>
								<tr>
									<th style=3D"width:600px;padding:0px;border:0px transparent;font-w=
eight:normal;text-align:left;border-spacing:0px;border-collapse:collapse;ve=
rtical-align:top;">
									<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;">
												<div style=3D"font-size:13px;text-align:start;color:rgb(80,0,80=
);">
												<div style=3D"min-width:320px;max-width:500px;margin:0px auto;w=
idth:500px;">
												<div style=3D"border-collapse:collapse;display:table;width:500p=
x;">
												<div style=3D"min-width:320px;max-width:500px;display:table-cel=
l;vertical-align:top;width:500px;">
												<div style=3D"width:500px;">
												<div style=3D"border-width:0px;border-style:solid;padding:5px 0=
px;">
												<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,RobotoDraf=
t,Helvetica,Arial,sans-serif;">
												<div style=3D"min-width:320px;max-width:500px;margin:0px auto;w=
idth:500px;">
												<div style=3D"border-collapse:collapse;display:table;width:500p=
x;">
												<div style=3D"min-width:320px;max-width:500px;display:table-cel=
l;vertical-align:top;width:500px;">
												<div style=3D"width:500px;">
												<div style=3D"border-width:0px;border-style:solid;padding:5px 0=
px;">
												<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-to=
p:10px;margin-bottom:0px;"><span style=3D"font-size:large;"><span style=3D"=
color:#0000ff;"><u>LEARNING INVESTMENT</u></span></span></h2>

												<div style=3D"color:rgb(80,0,80);">&nbsp;</div>

												<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;fo=
nt-size:16px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;">
												<div style=3D"font-weight:400;padding:0px;border-width:0px;bord=
er-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: no=
ne; text-align: center;"><span style=3D"font-family:arial,helvetica,sans-se=
rif;"><strong><span style=3D"font-size:24px;"><span style=3D"color:#ff0000;=
">All About Payroll and Withholding Taxes&nbsp;</span></span></strong></spa=
n></div>

												<div style=3D"font-size: small; padding: 0px; border-width: 0px=
; border-style: none; text-align: center;"><strong style=3D"font-family:Cal=
ibri,sans-serif;"><span style=3D"font-family:cambria,serif;"><span style=3D=
"font-size:large;">FILING AND PAYMENT OF WITHHOLDING TAXES</span></span></s=
trong><br />
												<strong style=3D"font-size:16px;"><span style=3D"font-size:18px=
;">March 18, 2025<br />
												9:00am - 12:00pm</span></strong></div>

												<div style=3D"padding: 0px; border-width: 0px; border-style: no=
ne; text-align: center;"><strong><span style=3D"font-size:18px;">*LIVE VIA =
ZOOM*</span></strong></div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>

												<h2 style=3D"margin-top: 0px; margin-bottom: 0px; text-align: c=
enter;">&nbsp;</h2>

												<div style=3D"line-height: 1.2; text-align: center;"><span styl=
e=3D"font-size:large;">&nbsp;&nbsp;<span style=3D"background-color:transpar=
ent;"><span style=3D"font-family:georgia,times,new serif;"><span style=3D"c=
olor:#ff0000;">REGISTRATION&nbsp;</span></span></span><span style=3D"backgr=
ound-color:transparent;"><span style=3D"font-family:georgia,times,new serif=
;"><span style=3D"color:#ff0000;">LINK</span></span></span><span style=3D"b=
ackground-color:transparent;"><span style=3D"font-family:sans-serif;"><span=
 style=3D"color:#ff0000;"><span style=3D"background-color:inherit;"><span s=
tyle=3D"background-color:inherit;">:</span></span></span></span></span></sp=
an></div>

												<h2 style=3D"font-family: sans-serif; margin-top: 0px; margin-b=
ottom: 0px; text-align: center;"><span style=3D"font-weight:400;"><span sty=
le=3D"background-color:transparent;"><span style=3D"font-family:georgia,tim=
es,new serif;"><span style=3D"color:#555555;"><strong><span style=3D"font-s=
ize:large;"><span style=3D"color:#0000ff;"><a data-saferedirecturl=3D"https=
://www.google.com/url?q=3Dhttps://forms.gle/J4YQoKZQCxQqhyRe8&amp;source=3D=
gmail&amp;ust=3D1740464700059000&amp;usg=3DAOvVaw2tje_DwEMy-3NIUFtGd7xn" hr=
ef=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign=
_clickThru.aspx?TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6kl=
xyii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2Ft=
xsX1X5pUP6RNoXHq8HPm4OOeckhrqOl4l9Y0mNyyGhJEvteC2pX1 rel=3D"noreferrer noop=
ener" target=3D"_blank">https://forms.gle/<wbr />J4YQoKZQCxQqhyRe8</a></spa=
n></span></strong></span></span></span></span></h2>

												<h2 style=3D"color:rgb(51,51,51);font-family:sans-serif;text-al=
ign:center;margin-top:0px;margin-bottom:0px;">&nbsp;</h2>

												<div>&nbsp;</div>

												<div>
												<h2 style=3D"font-family:sans-serif;text-align:center;margin-to=
p: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-family:Arial,Helvetica,s=
ans-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=
"font-size:large;"><strong style=3D"font-family:Calibri,sans-serif;color:rg=
b(34,34,34);"><span style=3D"color:#ff0000;">Regular Rate Php 1,899.00 + VA=
T starting MARCH 12</span></strong></span><span style=3D"font-size:large;">=
<strong style=3D"font-family:Calibri,sans-serif;color:rgb(34,34,34);"><span=
 style=3D"color:#ff0000;">,&nbsp;</span></strong><strong style=3D"font-fami=
ly:Calibri,sans-serif;color:rgb(34,34,34);"><span style=3D"color:#ff0000;">=
2025</span></strong></span></div>
												</div>
												</div>

												<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0=
cm 8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><span style=3D=
"font-size:large;"><strong><span style=3D"color:#ff0000;">Early Bird Rate P=
hp 1,499.00 + VAT until MARCH&nbsp;</span></strong></span><strong style=3D"=
font-size:large;"><span style=3D"color:#ff0000;">11</span></strong><span st=
yle=3D"font-size:large;"><strong><span style=3D"color:#ff0000;">,</span></s=
trong>&nbsp;<strong><span style=3D"color:#ff0000;">2025</span></strong></sp=
an></div>

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

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

												<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0=
cm 8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><strong><span=
 style=3D"font-size:large;"><span style=3D"color:#ff0000;">Super Group Rate=
 Php 1,199.00 + VAT per pax for 15 or more pax</span></span></strong></div>

												<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:1=
5.6933px;font-family:Calibri,sans-serif;"><span style=3D"font-size:large;">=
<span style=3D"color:#ff0000;"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE =
SEAT Register within Your Birthday Month with at least&nbsp;2 paid pax @Php=
1,899.00</strong><strong style=3D"color:rgb(34,34,34);"><span style=3D"colo=
r:#ff0000;">+ VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34)=
;"><span style=3D"color:#ff0000;">per pax&nbsp;</span></strong><strong styl=
e=3D"color:rgb(34,34,34);"><span style=3D"color:#ff0000;">Must Present proo=
f of date birth</span></strong></span></span></div>

												<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:1=
5.6933px;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 class=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_8210901967603=
058870m_1244468739228627404m_1667771407715990083m_5138230658347253436m_-621=
9261184563239932m_-1307440934067766250m_-8093041480166940137m_7124555966343=
070415m_-8450422270480921462m_-6906519827180459342m_-6319304044863725023m_-=
6924902778225256360m_7362719042017152196m_-5884440454870724953m_-6190938995=
575889950m_-1464610154951175472m_-35925707611948697m_-1208652679504822411m_=
4038092657952006130m_3221537989327063504m_6618474190670859440m_-32158196764=
0133207m_2954092143415542996m_4469085508372333095m_-7465114786386796991m_33=
7620773361899606m_5834364193558210759m_3029953612652501572m_893352833529464=
6605m_1849133751370168586m_-1838638575507282232m_-5829370261140061019m_2075=
88622971858768m_4093071732451145085m_-6311649749946155964m_-103068724878037=
5209m_3235850580053168937m_6947174741607146710m_7464351921273224107m_-72669=
80937315085433m_-8267451966618763805m_927691725594951046m_-1188879237718663=
658m_-7355293288959420910m_961249136569885940m_-1608489655972963006m_560473=
2833366387446m_4378312409515602059m_6874459320489289769m_-64661041551627147=
9m_8319626764317481505m_2325933389417244277m_2642887845746401929m_508716517=
7397515314m_7817149971883892943m_-4225803679699802999m_7683320798588280989m=
_34598192970764670m_-8866171075513576752m_-3621773549479330394m_24042609642=
93064786m_-4830443689257051615m_-2390217678032805476m_1320467170204662062m_=
-8859158302139931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a></s=
pan></span></strong><span style=3D"font-size:large;"><strong style=3D"color=
:rgb(34,34,34);"><span style=3D"color:#ff0000;">Php2,099.00&nbsp;</span></s=
trong><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 st=
yle=3D"color:#ff0000;">per pax</span></strong></span></div>

												<div style=3D"color:rgb(85,85,85);font-family:Arial,Helvetica,s=
ans-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 Ses=
sion, Presentation Materials and the Digital Certificate&nbsp;</span></stro=
ng></em></span></div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>
												</div>

												<div style=3D"font-family:Arial,Helvetica,sans-serif;font-size:=
13px;text-align:start;color:rgb(80,0,80);">&nbsp;</div>

												<div style=3D"font-size:13px;text-align:start;color:rgb(80,0,80=
);">
												<div style=3D"min-width:320px;max-width:500px;margin:0px auto;w=
idth:500px;">
												<div style=3D"border-collapse:collapse;display:table;width:500p=
x;">
												<div style=3D"min-width:320px;max-width:500px;display:table-cel=
l;vertical-align:top;width:500px;">
												<div style=3D"width:500px;">
												<div style=3D"border-width:0px;border-style:solid;padding:5px 0=
px;">
												<div align=3D"center" style=3D"padding:10px;">
												<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=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;"=
 width=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;=
margin-bottom:0px;"><span style=3D"color:#ff0000;">ATTENTION TO MS.&nbsp;JH=
IE</span></h2>

												<h2 style=3D"margin-top:0px;margin-bottom:0px;">&nbsp;</h2>

												<div>
												<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;p=
adding:0px;"><span style=3D"font-size:14px;"><span style=3D"color:#0000ff;"=
><span style=3D"color:#000000;"><span style=3D"font-family:arial,sans-serif=
;"><span style=3D"color:#0000ff;"><span style=3D"background-color:inherit;"=
><span style=3D"background-color:inherit;"><a data-saferedirecturl=3D"https=
://www.google.com/url?q=3Dhttps://forms.gle/J4YQoKZQCxQqhyRe8&amp;source=3D=
gmail&amp;ust=3D1740464700059000&amp;usg=3DAOvVaw2tje_DwEMy-3NIUFtGd7xn" hr=
ef=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign=
_clickThru.aspx?TSStr=3DNb2VA%2BXq3B%2BfkShB1JMihw%3D%3D&SC=3DJ3Typ2lykj6kl=
xyii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2Ft=
xsX1X5pUP6RNoXHq8HPm4OOeckhrqOl4l9Y0mNyyGhJEvteC2pX1 rel=3D"noreferrer noop=
ener" style=3D"color:rgb(0,0,255);text-decoration-line:none;" target=3D"_bl=
ank"><img align=3D"left" alt=3D"https://forms.gle/J4YQoKZQCxQqhyRe8" src=3D=
"https://ci3.googleusercontent.com/meips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1s=
jN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4=
ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn-NRQ=3Ds0-d-e1-ft#http://stati=
capp.icpsc.com/icp/resources/mogile/1246552/412de04e50ce20f6366e4ad231ea542=
d.gif" style=3D"border-style: solid; border-width: 0px; float: left; displa=
y: block; width: 250px; max-width: 582px; user-select: none;" unselectable=3D=
"on" /></a></span></span></span></span></span></span></span></div>

												<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;p=
adding:0px;"><span style=3D"color:#0000ff;"><span style=3D"background-color=
:transparent;"><span style=3D"font-size:small;"><span style=3D"color:#00000=
0;"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif;">For=
 More Details,</span></strong></em></span></span></span></span><span style=3D=
"color:#0000ff;"><span style=3D"background-color:transparent;"><span 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;p=
adding:0px;"><span style=3D"color:#0000ff;"><span style=3D"color:#000000;">=
<em><strong><span style=3D"font-family:arial,helvetica,sans-serif;"><span s=
tyle=3D"font-size:small;"><span style=3D"background-color:inherit;"><span s=
tyle=3D"background-color:inherit;">Reservation Please Call Us On:</span></s=
pan></span></span></strong></em></span></span></div>

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

												<div style=3D"color:rgb(0,0,0);font-size:13px;">&nbsp;<span sty=
le=3D"color:#ff0000;"><span style=3D"background-color:transparent;"><span s=
tyle=3D"background-color:transparent;"><a href=3D"mailto:jhie.pmxtraining@g=
mail.com" target=3D"_blank">jhie.pmxtraining@gmail.com</a></span></span></s=
pan></div>

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

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

												<div style=3D"color:rgb(0,0,0);font-size:13px;"><span style=3D"=
font-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,=
serif;">g&nbsp;</span></span></span></span></div>
												</div>

												<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"color:rgb(34,34,34);font-family:Arial,Helvetica,sans-serif;font-size:small=
;font-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-wei=
ght:normal;text-align:left;border-spacing:0px;border-collapse:collapse;bord=
er:0px;"><img border=3D"0" src=3D"https://ci3.googleusercontent.com/meips/A=
DKq_NZWP65ZKh89F9LqKYtJWnFsHLt_9jHFLrg1Ujse0U650i3x1ZjYpL6U_3QixKIjv9MySsv2=
9PZMc6wNjw=3Ds0-d-e1-ft#https://ui.icontact.com/assets/1px.png" style=3D"di=
splay: block; user-select: none;" unselectable=3D"on" width=3D"1" /></th>
															<th style=3D"width:540px;padding:0px;border:0px transparent;=
font-weight:normal;text-align:left;border-spacing:0px;border-collapse:colla=
pse;vertical-align:top;">
															<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"width:540px;">
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spacing:0px;border-collapse:collapse;border:0px;">
																		<table align=3D"center" border=3D"0" cellpadding=3D"0" ce=
llspacing=3D"0" style=3D"margin:0px auto;width:540px;">
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																					<td style=3D"border-width:0px 0px 1px;border-style:non=
e none solid;font-size:0px;line-height:0px;border-spacing:0px;border-collap=
se:collapse;">&nbsp;</td>
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															<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:54=
0px;">
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																		<td style=3D"border-spacing:0px;border-collapse:collapse;=
border:0px;">
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one;color:rgb(51,51,51);font-size:16px;">You are receiving this email becau=
se you have opted into one of our sites or attended one of our events.</div=
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															<div style=3D"overflow:hidden;background:transparent;">&nbsp=
;</div>

															<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:54=
0px;">
																<tbody>
																	<tr>
																		<td style=3D"border-spacing:0px;border-collapse:collapse;=
border:0px;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;font-size:16px;"><strong><span style=3D"font-size:18px;"><span style=3D=
"color:#ff0000;">In-House Training</span></span></strong><br />
																		<span style=3D"color:#333333;">We can conduct the followi=
ng in-house training for your company to make them more customized to your =
requirements:<br />
																		<br />
																		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Human Resource or HR&nbs=
p;&nbsp;&nbsp; &nbsp;&nbsp; * Labor Law<br />
																		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Taxation&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<wbr />&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp; &nbsp;&nbsp;* Accounting<br />
																		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Supply Chain Management&=
nbsp; * Leadership, Management, Supervision<br />
																		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Soft Skills&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<wbr />&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp; * Sales<br />
																		&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Customer Service&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; * Collection&nbsp;</span></div>
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