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Date: Fri, 21 Jul 2023 11:38:37 +0800 (HKT)
From: JANE TEJADA <jane@masterclassph.com>
Reply-To: JANE TEJADA <jane@masterclassph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.1d5882fe-e649-4474-9834-34f8b7106e26.1689910717531@enewspusher.com>
Subject: Invalidating Tax Assessments Aug 18
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<title>Invalidating Tax Assessments Aug 18</title>
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  UNCOVER THE STRATEGIES, TACTICS AND REMEDIES IN INVALIDATING TAX ASSESSME=
NT=20
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ax Assessments: UNCOVER THE STRATEGIES, TACTICS AND REMEDIES =E2=80=93 Aug =
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ont-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link: </span>=
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Internal Revenue Taxation: ANALYSIS THAT COMPANIES USE TO IDENTIFY DISCREPA=
NCIES =E2=80=93 Aug 22 </span></span></strong><strong style=3D"font-size:11=
pt"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt=
">Reg. Link: </span></span></strong><span style=3D"background-color:transpa=
rent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www=
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                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Inventory Plan=
ning and Management: OVERCOMING OBSTACLES TO ACHIEVE EFFICIENCY & PRODUCTIV=
ITY IN OPERATIONS =E2=80=93 Aug 23 </span></span></strong><strong style=3D"=
font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=3D"fo=
nt-size:12pt">Reg. Link: </span></span></strong><span style=3D"background-c=
olor:transparent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D=
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"font-family:cambria,serif"><span style=3D"font-size:12pt">* Telephone and =
Email Etiquette: TIPS AND TRICKS FOR TELEPHONE AND EMAIL ETIQUETTE =E2=80=
=93 Aug 24 </span></span></strong><strong style=3D"font-size:11pt"><span st=
yle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link:=
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url?q=3Dhttps://form.jotform.com/231858951064463&source=3Dgmail&ust=3D16899=
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IDaHNSWmUvQRHQMVzVbHcpFSkFDFwAUVugXPbWA8GvKICVQFhrq2%2Bld%2FiZhBxnA%3D%3D" =
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cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<wbr=
>231858951064463</span></span></strong></a></span></span></li>=20
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Internal Contr=
ol and Fraud Prevention: </span></span></strong><strong style=3D"font-size:=
11pt"><span style=3D"font-family:cambria,serif">TO PREVENT OR DETECT ERRORS=
 AND MISTAKES</span></strong><strong style=3D"font-size:11pt"><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt"> =E2=80=93 Au=
g 25 </span></span></strong><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </span=
></span></strong><span style=3D"background-color:transparent"><span style=
=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.google.com/url?q=
=3Dhttps://form.jotform.com/231862281733457&source=3Dgmail&ust=3D1689992093=
769000&usg=3DAOvVaw0TIlhEiR-00W5cge20iD4V" href=3D"https://mail5.enewspushe=
r.com/da/daecs?token=3D4d4Ee%2FBgF5CI1ok7ttTEYtZ%2F1evnXMwun1puYRQOKAuPb9g6=
u3ORv%2FDgQZMKSpDcJE8OSY4lO0kVEapfKMVEN3DxsrIpb7HokbtcHxh1wfS0pY%2BoAwGe9l9=
Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDa=
HNSWmUvQRHQMVzVbHcpFSkFDFwATcBhkJVdWCPFuUsi21K5PO%2Bld%2FiZhBxnA%3D%3D" sty=
le=3D"color:blue;" target=3D"_blank"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<wbr>23=
1862281733457</span></span></strong></a></span></span></li>=20
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Compliance wit=
h SSS, PHILHEALTH, PAG-IBIG FUND and DOLE Regulations =E2=80=93 Aug 29 </sp=
an></span></strong><strong style=3D"font-size:11pt"><span style=3D"font-fam=
ily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link: </span></span>=
</strong><span style=3D"background-color:transparent"><span style=3D"font-s=
ize:11pt"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps:/=
/form.jotform.com/231861574676467&source=3Dgmail&ust=3D1689992093769000&usg=
=3DAOvVaw1W-gaoPrsx-TFwh68Zp4Yk" href=3D"https://mail5.enewspusher.com/da/d=
aecs?token=3Dtx5ZLT1q7Fpelr4TARmusxr30zVcVQiHBE6B0B3OKqgq%2F6Z%2FGTk8x2blXx=
IIWe9mJE8OSY4lO0kVEapfKMVEN3DxsrIpb7HokbtcHxh1wfS0pY%2BoAwGe9l9Imtdd4Do8aZN=
OcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQM=
VzVbHcpFSkFDFwAfXoF47Bn5vGU2ukev8evF6%2Bld%2FiZhBxnA%3D%3D" style=3D"color:=
blue;" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif">=
<span style=3D"font-size:12pt">https://form.jotform.com/<wbr>23186157467646=
7</span></span></strong></a></span></span></li>=20
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Modern Intervi=
ewing and Hiring Techniques: </span></span></strong><strong style=3D"font-s=
ize:11pt"><span style=3D"font-family:cambria,serif"><span style=3D"font-siz=
e:12pt">LATEST TRENDS IN INTERVIEWING</span></span></strong><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">- Aug 30 </span></span></strong><strong style=3D"font-s=
ize:11pt"><span style=3D"font-family:cambria,serif"><span style=3D"font-siz=
e:12pt">Reg. Link</span></span></strong><span style=3D"background-color:tra=
nsparent"><span style=3D"font-size:11pt">: <a data-saferedirecturl=3D"https=
://www.google.com/url?q=3Dhttps://form.jotform.com/231861539615461&source=
=3Dgmail&ust=3D1689992093769000&usg=3DAOvVaw0UCV_v3VXVbaDrYytmyhoI" href=3D=
"https://mail5.enewspusher.com/da/daecs?token=3D5BcaaIrxmjL0I%2FuejCzSGrFGZ=
aj9kLchcNGmBQHPcOrGlKYpXYMidLIjO%2B%2BK%2F3P5JE8OSY4lO0kVEapfKMVEN3DxsrIpb7=
HokbtcHxh1wfS0pY%2BoAwGe9l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S=
%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAVkRpVZwaBoQK0SQ%2B9DS=
z%2F6%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><strong=
><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">h=
ttps://form.jotform.com/<wbr>231861539615461</span></span></strong></a></sp=
an></span></li>=20
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* 20 Ways to Ene=
rgize and Bring Out the Best in Your People =E2=80=93 Aug 31 </span></span>=
</strong><strong style=3D"font-size:11pt"><span style=3D"font-family:cambri=
a,serif"><span style=3D"font-size:12pt">Reg. Link:&nbsp; </span></span></st=
rong><span style=3D"background-color:transparent"><span style=3D"font-size:=
11pt"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://for=
m.jotform.com/231862210527450&source=3Dgmail&ust=3D1689992093769000&usg=3DA=
OvVaw38XF_ICkqNCKB76lsGd7b8" href=3D"https://mail5.enewspusher.com/da/daecs=
?token=3Duz4q9EK%2FD5hWZcKrmWYAfX3IbULXLoxM0CrPz5xu1u7BDVgWdY7a%2BiQ%2BP8dP=
GyJbJE8OSY4lO0kVEapfKMVEN3DxsrIpb7HokbtcHxh1wfS0pY%2BoAwGe9l9Imtdd4Do8aZNOc=
oNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVz=
VbHcpFSkFDFwAZuVNpnPUC7TDsFV1ck8eKy%2Bld%2FiZhBxnA%3D%3D" style=3D"color:bl=
ue;" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif"><s=
pan style=3D"font-size:12pt">https://form.jotform.com/<wbr>231862210527450<=
/span></span></strong></a></span></span></li>=20
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif">* </span></strong><strong style=3D"font-size:11=
pt"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt=
">Effective Performance Management and Evaluation =E2=80=93 Sept 1 </span><=
/span></strong><strong style=3D"font-size:11pt"><span style=3D"font-family:=
cambria,serif"><span style=3D"font-size:12pt">Reg. Link: </span></span></st=
rong><span style=3D"background-color:transparent"><span style=3D"font-size:=
11pt"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://for=
m.jotform.com/231861841131450&source=3Dgmail&ust=3D1689992093769000&usg=3DA=
OvVaw1AYv8ti6lgLCnhZnjkqAYh" href=3D"https://mail5.enewspusher.com/da/daecs=
?token=3Du49J08guHvtxlXaGAup9MMADdP5lh5BmNfqnTT7TD%2Fx4Ed9cz4xsnJq5Gmiu8cR8=
JE8OSY4lO0kVEapfKMVEN3DxsrIpb7HokbtcHxh1wfS0pY%2BoAwGe9l9Imtdd4Do8aZNOcoNAn=
GyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHc=
pFSkFDFwAUnnLlgF%2FqJQ8YrR7%2FwFwFa%2Bld%2FiZhBxnA%3D%3D" style=3D"color:bl=
ue;" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif"><s=
pan style=3D"font-size:12pt">https://form.jotform.com/<wbr>231861841131450<=
/span></span></strong></a></span></span></li>=20
                       </ol>=20
                      </div> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table>=20
                  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" s=
tyle=3D"overflow:hidden; width:100%">=20
                   <tbody>=20
                    <tr>=20
                     <td style=3D"border-collapse:collapse; border-spacing:=
0px; border:0px none; padding:0px 0px 20px">=20
                      <table align=3D"center" border=3D"0" cellpadding=3D"0=
" cellspacing=3D"0" style=3D"margin:auto">=20
                       <tbody>=20
                        <tr>=20
                         <th style=3D"display:block;border:0px none transpa=
rent;border-spacing:0px;border-collapse:collapse;"><img height=3D"auto" src=
=3D"https://ci4.googleusercontent.com/proxy/7GI4quv2zJNzvZ5FUkJOtEQRfB3arbQ=
rKCP3tv2cQrn9G2uH4gSEo-hBLxFzIe4jhNLL3QsxlPdEXjiwLHp_fPFf3seVLIAW2OkCiJvJEj=
2ZdCxCkVcWctTwRf7D4k7Ep7Rq5wrhSX5vMpaWlRGN_A=3Ds0-d-e1-ft#https://staticapp=
.icpsc.com/icp/resources/mogile/1246552/7cc9f2c56bd110efff70e1e52bbf2d77.pn=
g" style=3D"display:block; margin:auto; user-select:none" unselectable=3D"o=
n" width=3D"600"></th>=20
                        </tr>=20
                       </tbody>=20
                      </table> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table>=20
                  <div style=3D"clear:both;">
                    &nbsp;=20
                  </div>=20
                  <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width=
:100%">=20
                   <tbody>=20
                    <tr>=20
                     <td style=3D"border-collapse:collapse; border-spacing:=
0px; border:0px none">=20
                      <div style=3D"padding:0px;border-width:0px;border-sty=
le:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:=
16px;text-align:left;">=20
                       <h2 style=3D"text-align:center;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><sp=
an style=3D"font-family:arial black,gadget,sans-serif"><span style=3D"color=
:#ff0000">Invalidating Tax Assessments&nbsp;</span></span></h2>=20
                       <h2 style=3D"text-align:center;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;">UNC=
OVER THE STRATEGIES, TACTICS AND REMEDIES</h2>=20
                       <h2 style=3D"text-align:center;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><st=
rong style=3D"color:#000000; font-size:16px">August 18, 2023</strong></h2>=
=20
                       <div style=3D"text-align:center;"> <strong style=3D"=
color:#000000">2:00pm - 5:00pm</strong>=20
                       </div>=20
                       <div style=3D"text-align:center;"> <strong style=3D"=
color:#000000">*LIVE VIA ZOOM*</strong>=20
                       </div>=20
                      </div> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table>=20
                  <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width=
:100%">=20
                   <tbody>=20
                    <tr>=20
                     <td style=3D"border-collapse:collapse; border-spacing:=
0px; border:0px none">=20
                      <div style=3D"padding:0px;border-width:0px;border-sty=
le:none;background-color:rgb(255,255,255);display:block;color:rgb(51,51,51)=
;font-family:sans-serif;font-size:16px;text-align:left;">=20
                       <h2 style=3D"text-align:left;color:rgb(51,51,51);fon=
t-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><stro=
ng style=3D"color:#ff0000; font-size:24px">Introduction</strong></h2> <span=
 style=3D"font-size:20px">Is your company or business being assessed (or li=
kely to be assessed) by the B.I.R.? Have you received any notice (Letter of=
 Authority, Tax Verification Notice, Subpoena Duces Tecum, and the like)? A=
re 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 =
remedies in invalidating tax assessment.</span>=20
                       <br>&nbsp;=20
                       <h2 style=3D"text-align:left;color:rgb(51,51,51);fon=
t-size:24px;font-family:sans-serif;margin-top:10px;margin-bottom:0px;"><str=
ong style=3D"color:#ff0000; font-size:24px">Course Content</strong></h2> <s=
trong style=3D"color:#b72222; font-size:22px">Basics of Tax Assessment</str=
ong>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">1. Legal basis of authority to assess Taxpayer</span></span>=
=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">2. Prescriptive period of Tax Assessments</span></span>=20
                       <ul>=20
                        <li style=3D"line-height:20px;text-align:left;"><sp=
an style=3D"font-size:20px"><span style=3D"color:#000000">Three (3) years v=
s 10 years prescriptive period</span></span></li>=20
                        <li style=3D"line-height:20px;text-align:left;"><sp=
an style=3D"font-size:20px"><span style=3D"color:#000000">Extension of peri=
od to assess through issuance of waiver</span></span></li>=20
                       </ul> <span style=3D"font-size:20px"><span style=3D"=
color:#000000">3. Types of BIR audit/investigation notices</span></span>=20
                       <ul>=20
                        <li style=3D"line-height:20px;text-align:left;"><sp=
an style=3D"font-size:20px"><span style=3D"color:#000000">Letter of authori=
ty, Letter Notice, Tax Verification Notice and Mission Order</span></span><=
/li>=20
                        <li style=3D"line-height:20px;text-align:left;"><sp=
an style=3D"font-size:20px"><span style=3D"color:#000000">Service of assess=
ment notices</span></span></li>=20
                       </ul> <span style=3D"font-size:20px"><span style=3D"=
color:#000000">4. Submission of documents pursuant to BIR notice</span></sp=
an>=20
                       <ul>=20
                        <li style=3D"line-height:20px;text-align:left;"><sp=
an style=3D"font-size:20px"><span style=3D"color:#000000">Issuance of subpo=
ena duces tecum</span></span></li>=20
                        <li style=3D"line-height:20px;text-align:left;"><sp=
an style=3D"font-size:20px"><span style=3D"color:#000000">Application of be=
st evidence rule</span></span></li>=20
                       </ul> <strong style=3D"color:#b82121; font-size:22px=
">Stages of Tax Assessment</strong>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">1. Notice of discrepancy (NOD)</span></span>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">2. Preliminary Assessment Notice (PAN)</span></span>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">3. Final Assessment Notice (FAN)</span></span>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">4. Final Decision Disputed Assessment (FDA)</span></span>&nbsp=
;=20
                       <br>=20
                       <br><strong style=3D"color:#b72323; font-size:22px">=
Common Audit Findings and Protesting Tax Assessment</strong>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">1. Questioning the validity of tax assessment at different sta=
ges of tax assessment</span></span>=20
                       <br><span style=3D"font-size:20px"><span style=3D"co=
lor:#000000">2. Addressing factual and legal issues in tax assessment</span=
></span>=20
                      </div> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table></th>=20
                </tr>=20
               </tbody>=20
              </table> </td>=20
            </tr>=20
           </tbody>=20
          </table> </td>=20
        </tr>=20
       </tbody>=20
      </table>=20
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"marg=
in:0px auto; width:100%">=20
       <tbody>=20
        <tr>=20
         <td style=3D"border-collapse:collapse; border-spacing:0px; border:=
0px none; width:100%" valign=3D"top">=20
          <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fi=
xed; width:600px">=20
           <tbody>=20
            <tr>=20
             <td style=3D"background-color:#ffffff; border-collapse:collaps=
e; border-spacing:0px; border:0px none transparent; padding:0px">=20
              <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"table-layout:fixed; width:100%">=20
               <tbody>=20
                <tr>=20
                 <th style=3D"width:600px;padding:0px;border:0px none trans=
parent;font-weight:normal;text-align:left;border-spacing:0px;border-collaps=
e:collapse;vertical-align:top;">&nbsp;=20
                  <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width=
:100%">=20
                   <tbody>=20
                    <tr>=20
                     <td style=3D"border-collapse:collapse; border-spacing:=
0px; border:0px none">=20
                      <div style=3D"padding:0px;border-width:0px;border-sty=
le:none;background-color:rgb(249,252,7);display:block;color:rgb(51,51,51);f=
ont-family:sans-serif;font-size:16px;text-align:center;"> <strong style=3D"=
font-size:18px">Featured Speaker:</strong>=20
                       <br><strong style=3D"color:#2e07fc; font-size:24px">=
MR. SENEN QUIZON, CPA</strong>=20
                       <br><strong style=3D"color:#f80404; font-size:18px">=
<em>Tax Partner - Deloitte Philippines</em></strong>=20
                      </div> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table>=20
                  <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width=
:100%">=20
                   <tbody>=20
                    <tr>=20
                     <td style=3D"border-collapse:collapse; border-spacing:=
0px; border:0px none">=20
                      <div style=3D"padding:0px;border-width:0px;border-sty=
le:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:=
16px;text-align:left;">
                        &nbsp;=20
                       <ul>=20
                        <li style=3D"text-align:left;"><span style=3D"font-=
size:20px">Senen has over 17 years of professional experience in tax servic=
es. His experience covers tax ruling assistance, tax investigation assistan=
ce, tax training, and tax consultancy for companies engaged in the Manufact=
uring, Life Sciences & Health Care, and Technology, Media & Telecommunicati=
ons industries.</span></li>=20
                        <li style=3D"text-align:left;"><span style=3D"font-=
size:20px">Prior to joining Deloitte, he was the Chief of the Direct Taxes =
Branch of a government agency, where he conducted numerous studies in the a=
rea of direct tax and tax administration. During his stint in the governmen=
t, he participated in the legislative process by drafting proposed tax legi=
slations and serving as a resource person in public hearings on various tax=
 measures.</span></li>=20
                        <li style=3D"text-align:left;"><span style=3D"font-=
size:20px">Senen is an Accredited Tax Practitioner of the Bureau of Interna=
l Revenue and is a regular speaker at the Philippine Institute of Certified=
 Public Accountants (PICPA).</span></li>=20
                        <li style=3D"text-align:left;"><span style=3D"font-=
size:20px">Senen worked for 10 years in another local accounting firm as pa=
rt of its Tax Knowledge Center, which handles training and publications.</s=
pan></li>=20
                        <li style=3D"text-align:left;"><span style=3D"font-=
size:20px">He earned his degree in Bachelor of Science in Applied Economics=
 from the Polytechnic University of the Philippines and received his Master=
=E2=80=99s degree in Business Administration from Colegio de San Juan de Le=
tran. He has also attended a variety of foreign tax training programs spons=
ored by JICA, IMF, and other multilateral agencies.</span></li>=20
                       </ul>=20
                      </div> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table></th>=20
                </tr>=20
               </tbody>=20
              </table> </td>=20
            </tr>=20
           </tbody>=20
          </table> </td>=20
        </tr>=20
       </tbody>=20
      </table>=20
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"marg=
in:0px auto; width:100%">=20
       <tbody>=20
        <tr>=20
         <td style=3D"border-collapse:collapse; border-spacing:0px; border:=
0px none; width:100%" valign=3D"top">=20
          <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fi=
xed; width:600px">=20
           <tbody>=20
            <tr>=20
             <td style=3D"background-color:#ffffff; border-collapse:collaps=
e; border-spacing:0px; border:0px none transparent; padding:0px">=20
              <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=
=3D"table-layout:fixed; width:100%">=20
               <tbody>=20
                <tr>=20
                 <th style=3D"width:600px;padding:0px;border:0px none trans=
parent;font-weight:normal;text-align:left;border-spacing:0px;border-collaps=
e:collapse;vertical-align:top;">=20
                  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" s=
tyle=3D"background:transparent; overflow:hidden; width:100%">=20
                   <tbody>=20
                    <tr>=20
                     <td style=3D"border-collapse:collapse; border-spacing:=
0px; border:0px none; padding:15px 0px 25px">=20
                      <div style=3D"font-size:13px;color:rgb(80,0,80);">=20
                       <div style=3D"min-width:320px;max-width:500px;margin=
:0px auto;width:500px;">=20
                        <div style=3D"border-collapse:collapse;display:tabl=
e;width:500px;">=20
                         <div style=3D"min-width:320px;max-width:500px;disp=
lay:table-cell;vertical-align:top;width:500px;">=20
                          <div style=3D"width:500px;">=20
                           <div style=3D"border-width:0px;border-style:soli=
d;padding:5px 0px;">=20
                            <div style=3D"color: rgb(85, 85, 85); font-fami=
ly: Georgia, Times, &quot;New serif&quot;; line-height: 24px; padding: 10px=
;">=20
                             <div style=3D"line-height: 24px; font-size: 12=
px;">=20
                              <div style=3D"color:rgb(34,34,34);font-family=
:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;font-size:small;">=20
                               <div style=3D"min-width:320px;max-width:500p=
x;margin:0px auto;width:500px;">=20
                                <div style=3D"border-collapse:collapse;disp=
lay:table;width:500px;">=20
                                 <div style=3D"min-width:320px;max-width:50=
0px;display:table-cell;vertical-align:top;width:500px;">=20
                                  <div style=3D"width:500px;">=20
                                   <div style=3D"border-width:0px;border-st=
yle:solid;padding:5px 0px;">=20
                                    <div style=3D"line-height: 24px; paddin=
g: 10px;">=20
                                     <div style=3D"line-height: 24px;">=20
                                      <h2 style=3D"color:rgb(34,34,34);font=
-family:sans-serif;text-align:center;font-size:24px;margin-top:10px;margin-=
bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:#ff0000"><u=
>REGISTRATION PER PAX</u></span></span></h2>=20
                                      <div>
                                        &nbsp;=20
                                      </div>=20
                                      <h2 style=3D"color:rgb(51,51,51);font=
-family:sans-serif;text-align:center;font-size:24px;margin-top:0px;margin-b=
ottom:0px;"><span style=3D"font-family:arial black,gadget,sans-serif"><span=
 style=3D"color:#ff0000">Invalidating Tax Assessments&nbsp;</span></span></=
h2>=20
                                      <h2 style=3D"color:rgb(51,51,51);font=
-family:sans-serif;text-align:center;font-size:24px;margin-top:0px;margin-b=
ottom:0px;">UNCOVER THE STRATEGIES, TACTICS AND REMEDIES</h2>=20
                                      <h2 style=3D"color: rgb(51, 51, 51); =
font-family: sans-serif; font-size: 24px; margin-top: 0px; margin-bottom: 0=
px; text-align: center;"><strong style=3D"color:#000000; font-size:16px">Au=
gust 18, 2023</strong></h2>=20
                                      <div style=3D"font-size: 16px; font-w=
eight: 400; text-align: center;"> <strong style=3D"color:#000000">2:00pm - =
5:00pm</strong>=20
                                      </div>=20
                                      <div style=3D"font-size: 16px; font-w=
eight: 400; text-align: center;"> <strong style=3D"color:#000000">*LIVE VIA=
 ZOOM*</strong>=20
                                      </div>=20
                                      <div style=3D"line-height: 24px; text=
-align: center;"> <strong>&nbsp;&nbsp;<span style=3D"background-color:trans=
parent"><span style=3D"font-size:large"><span style=3D"font-family:georgia,=
times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbsp;</span></s=
pan></span></span><span style=3D"background-color:transparent"><span style=
=3D"font-size:large"><span style=3D"font-family:georgia,times,new serif"><s=
pan style=3D"color:#ff0000">LINK</span></span></span></span><span style=3D"=
font-size:24px"><span style=3D"background-color:transparent"><span style=3D=
"font-family:sans-serif"><span style=3D"color:#ff0000"><span style=3D"backg=
round-color:inherit"><span style=3D"background-color:inherit">:</span></spa=
n></span></span></span></span></strong>=20
                                      </div>=20
                                      <h2 style=3D"font-family:sans-serif;f=
ont-size:24px;text-align:center;margin-top:0px;margin-bottom:0px;"><span st=
yle=3D"font-weight:400"><span style=3D"font-size:15px"><span style=3D"backg=
round-color:transparent"><span style=3D"font-family:georgia,times,new serif=
"><span style=3D"color:#555555"><strong><span style=3D"font-size:large"><sp=
an style=3D"color:#0000ff"><a data-saferedirecturl=3D"https://www.google.co=
m/url?q=3Dhttps://form.jotform.com/231858248988477&source=3Dgmail&ust=3D168=
9992093769000&usg=3DAOvVaw3PNfx2b5Rn6fVJcKqmncOc" href=3D"https://mail5.ene=
wspusher.com/da/daecs?token=3DLjhS86dkZPPKnR5Sw3IUNbrsw9MLWmv%2Fpkxrn1k7API=
a4aYrCtwI92svgKDR3KgLJE8OSY4lO0kVEapfKMVEN3DxsrIpb7HokbtcHxh1wfS0pY%2BoAwGe=
9l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nV=
IDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWrxy6isYEBc%2BGzwObPHKPi%2Bld%2FiZhBxnA%3D%3D=
" rel=3D"noreferrer noopener" target=3D"_blank">https://form.jotform.com/<w=
br>231858248988477</a></span></span></strong></span></span></span></span></=
span></h2>=20
                                      <div>
                                        &nbsp;=20
                                      </div>=20
                                      <div>=20
                                       <h2 style=3D"font-family:sans-serif;=
text-align:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span =
style=3D"color:#ff0000"><u>ONLINE PER PAX</u></span></h2>=20
                                      </div>=20
                                     </div>=20
                                    </div>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                              <div style=3D"font-family: Arial, Helvetica, =
sans-serif; font-size: small; line-height: 15px; padding: 10px;">=20
                               <div style=3D"line-height: 14px; font-size: =
12px;">=20
                                <div style=3D"font-size: 14px; line-height:=
 16px; text-align: center;"> <strong style=3D"color:#222222; font-family:Ca=
libri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regular Rat=
e Php 1,699.00 + VAT starting AUG 12,</span></strong><strong style=3D"color=
:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span style=3D"co=
lor:#ff0000">&nbsp;2023</span></strong>=20
                                </div>=20
                               </div>=20
                              </div>=20
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; color: rgb(34, 34, 34); line-height: 18px; font-size: 11pt; font-fam=
ily: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><span st=
yle=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</span>=
</strong></span> <strong style=3D"font-size:14pt"><span style=3D"color:#ff0=
000">AUG 11</span></strong>&nbsp;<strong style=3D"font-size:14pt"><span sty=
le=3D"color:#ff0000">,&nbsp;</span></strong><strong style=3D"font-size:14pt=
"><span style=3D"color:#ff0000">2023</span></strong>=20
                              </div>=20
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; color: rgb(34, 34, 34); line-height: 18px; font-size: 11pt; font-fam=
ily: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><span st=
yle=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=80=93=
 14 pax</span></strong></span>=20
                              </div>=20
                              <div style=3D"color: rgb(34, 34, 34); font-fa=
mily: Arial, Helvetica, sans-serif; font-size: small; text-align: center; l=
ine-height: 15px;">
                                &nbsp;=20
                              </div>=20
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; color: rgb(34, 34, 34); line-height: 18px; font-size: 11pt; font-fam=
ily: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><span st=
yle=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for 15 or=
 more pax</span></strong></span>=20
                              </div>=20
                              <div style=3D"font-family: Arial, Helvetica, =
sans-serif; text-align: center; font-size: 14px; line-height: 16px;"> <span=
 style=3D"color:#000000"><em><strong>Inclusive of the Webinar Sessions and =
the Digital Certificate</strong></em></span>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div>=20
                          </div>=20
                         </div>=20
                        </div>=20
                       </div>=20
                      </div>=20
                      <div style=3D"font-size:13px;color:rgb(80,0,80);">=20
                       <div style=3D"min-width:320px;max-width:500px;margin=
:0px auto;width:500px;">=20
                        <div style=3D"border-collapse:collapse;display:tabl=
e;width:500px;">=20
                         <div style=3D"min-width:320px;max-width:500px;disp=
lay:table-cell;vertical-align:top;width:500px;">=20
                          <div style=3D"width:500px;">=20
                           <div style=3D"border-width:0px;border-style:soli=
d;padding:5px 0px;">=20
                            <div align=3D"center" style=3D"padding:10px;">=
=20
                             <table align=3D"center" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-spacin=
g:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-align:top=
; width:480px">=20
                              <tbody>=20
                               <tr style=3D"vertical-align:top">=20
                                <td valign=3D"top"> &nbsp; </td>=20
                               </tr>=20
                              </tbody>=20
                             </table>=20
                             <h2 style=3D"font-size:24px;color:rgb(51,51,51=
);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">ATTENTIO=
N TO MS. JHIE</span></h2>=20
                             <div>
                               &nbsp;=20
                             </div>=20
                             <div style=3D"color:rgb(34,34,34);font-size:sm=
all;font-weight:400;">=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;"> <span style=3D"font-size:14px"><span style=3D"color:#0000ff=
"><span style=3D"color:#000000"><span style=3D"font-family:arial,sans-serif=
"><span style=3D"color:#0000ff"><span style=3D"background-color:inherit"><s=
pan style=3D"background-color:inherit"><a data-saferedirecturl=3D"https://w=
ww.google.com/url?q=3Dhttps://form.jotform.com/231858248988477&source=3Dgma=
il&ust=3D1689992093769000&usg=3DAOvVaw3PNfx2b5Rn6fVJcKqmncOc" href=3D"https=
://mail5.enewspusher.com/da/daecs?token=3DBzbrnc8s%2BHAlxONULBb9FqCPtm9UY6G=
39kr2ly7qPCwExdetv084gbkQ6W29iUhxJE8OSY4lO0kVEapfKMVEN3DxsrIpb7HokbtcHxh1wf=
S0pY%2BoAwGe9l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oA=
ZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWrxy6isYEBc%2BGzwObPHKPi%2Bld%2Fi=
ZhBxnA%3D%3D" rel=3D"noreferrer noopener" style=3D"color:rgb(0,0,255);text-=
decoration-line:none;" target=3D"_blank"><img align=3D"left" src=3D"https:/=
/ci5.googleusercontent.com/proxy/sULZqdFj7Y12_iZ812HHU8ce6uWNOcEbZJBhadbEsO=
3sCPnLWtpWXrfVUxlQhlPyDFGt07DZmgu0a63OqZfMFXD3SNTurkGQ_2_2Jw2E5MmgEIzBM36rN=
PRjulYo5UFfgpx1sZQIjkPoTjKmvMvx=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp=
/resources/mogile/1246552/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"bo=
rder-color:#333333; border-style:solid; border-width:0px; display:block; ma=
x-width:582px; user-select:none" unselectable=3D"on" width=3D"250"></a></sp=
an></span></span></span></span></span></span>=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;">
                                &nbsp;=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"background-col=
or: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 M=
ore 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></e=
m></span></span></span></span>=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"color:#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 sty=
le=3D"background-color:inherit">Reservation Please Call Us On:</span></span=
></span></span></strong></em></span></span>=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;"> <strong style=3D"text-align:left"><span style=3D"font-size:small">Ms. J=
hie&nbsp;</span></strong>=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;"> <span style=3D"font-size:small"><strong><span style=3D"color:red">Marke=
ting Officer</span></strong></span>=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;"> <span style=3D"font-size:small"><strong>Tele Fax:</strong><strong>&nbsp=
;8470-1057</strong></span>=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;"> <span style=3D"font-size:small">&nbsp;<strong>or Call/Text:</strong></s=
pan><strong><span style=3D"font-size:small">&nbsp;0906-4798186&nbsp;</span>=
</strong>&nbsp;=20
                              </div>=20
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;"> <strong style=3D"font-family:arial,sans-serif"><span style=3D"font-size=
:small"><span style=3D"font-family:cambria,serif">Visit my FB PAGE @jhie.tr=
ainin</span></span></strong>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div>=20
                          </div>=20
                         </div>=20
                        </div>=20
                       </div>=20
                      </div> </td>=20
                    </tr>=20
                   </tbody>=20
                  </table></th>=20
                </tr>=20
               </tbody>=20
              </table> </td>=20
            </tr>=20
           </tbody>=20
          </table> </td>=20
        </tr>=20
       </tbody>=20
      </table> </td>=20
    </tr>=20
   </tbody>=20
  </table>=20
 </div>=20
 <div data-smartmail=3D"gmail_signature" dir=3D"ltr">=20
  <div dir=3D"ltr">=20
   <div>=20
    <div dir=3D"ltr">=20
     <div>=20
      <div dir=3D"ltr">=20
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                    <div dir=3D"ltr">=20
                     <div>
                       &nbsp;=20
                     </div>=20
                    </div>=20
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                  </div>=20
                 </div>=20
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 </div>=20
</div>=20
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 100=
%; border-collapse: collapse;">=20
 <tbody>=20
  <tr>=20
   <td align=3D"center" valign=3D"top" style=3D"padding: 3px 0;">=20
    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border=
-collapse: collapse;">=20
     <tbody>=20
      <tr>=20
       <td align=3D"center" valign=3D"top" style=3D"padding: 0 3px; font-fa=
mily: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-heigh=
t-rule: exactly;" class=3D"unsubscribe"><a href=3D"https://mail5.enewspushe=
r.com/da/umls?token=3Dp3RN6YhKkiRBh4fxxzsQFraJW39WXG1pOQTWo1hg15ZYqhndiHsaV=
wP2ZYA9r302W6IKE7bdqvk%2BzDy%2F0A4fvUINRDuiYAJ0PFmu7WcuFmaHJZxNYf%2BvErItbn=
UU8C3FqTLtb7x5%2BtkAbXJ%2BOA9VLg%3D%3D&lang=3Den" target=3D"_blank" style=
=3D"text-decoration: underline; color: #555555;">Unsubscribe</a></td>=20
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