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Date: Mon, 27 May 2024 16:18:20 +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.f1dda78f-89ce-45e6-8a54-b1ebd26f4513.1716797900810@enewspusher.com>
Subject: Common Errors of Accountants in the Field of Taxation June 26
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    TYPES OF ACCOUNTING ERRORS AND HOW TO PREVENT=20
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if;"> <a name=3D"m_7122249398962292687_m_8846693713456134077__Hlk143022024"=
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pan style=3D"background-color:#f1f0f0"><span style=3D"color:black"><span st=
yle=3D"font-family:cambria,serif"> Basic of HR 101 and </span></span></span=
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tyle=3D"color:black"><span style=3D"font-family:cambria,serif">Advanced</sp=
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yx5zkinqhMgIkT6pCF" href=3D"https://mail5.enewspusher.com/da/daecs?token=3D=
HfEKWf%2BQgdnvojuz%2B0HsFgpuVZxDfbtCXDoZJiX1Z%2BhgO6KQ6mjHMzlS2kwQpznPUWu2%=
2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnG=
yYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcp=
FSkFDFwAV%2Bq3rLU5yh0vBOTqr1h5pG%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif">https://form.=
jotform.com/<wbr>241122465053446</span></a></span></li>=20
                                  <li><strong><span style=3D"color:black"><=
span style=3D"font-family:cambria,serif">* Coaching for Productivity Strate=
gies to Empower High Performance =E2=80=93 June 20 </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-safe=
redirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/2411=
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=3DEgBTRnwdG2wItRLmzurTdS6Y3jJelCijn1%2FzfGYvkYNE4w%2F%2BblYMizUIien47tzmUW=
u2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoN=
AnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVb=
HcpFSkFDFwAcuK%2FvpVO09vjjSwacyG2Hy%2Bld%2FiZhBxnA%3D%3D" style=3D"color:bl=
ue;" target=3D"_blank"><span style=3D"font-family:cambria,serif">https://fo=
rm.jotform.com/<wbr>241123008495450</span></a></span></li>=20
                                  <li><strong><span style=3D"color:black"><=
span style=3D"font-family:cambria,serif">* </span></span></strong><strong><=
span style=3D"color:black"><span style=3D"font-family:cambria,serif">Learn =
the Telephone and Email Etiquette =E2=80=93 June 21 AM </span></span></stro=
ng><strong><span style=3D"color:black"><span style=3D"font-family:cambria,s=
erif">Reg. Link </span></span></strong><span style=3D"color:black"><a data-=
saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/=
241143168531450&amp;source=3Dgmail&amp;ust=3D1716879124649000&amp;usg=3DAOv=
Vaw3ywcxsXSERvVmW1p-qpgpk" href=3D"https://mail5.enewspusher.com/da/daecs?t=
oken=3DSrWo7%2FbswQ6TIvmVqemgKlvRS23vz%2FpsbClbne33SbirHLKJuv6E%2FY9gEacT44=
7hUWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZN=
OcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQM=
VzVbHcpFSkFDFwAdXP6rXno%2B%2BNeTOQTq9blv2%2Bld%2FiZhBxnA%3D%3D" style=3D"co=
lor:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif">http=
s://form.jotform.com/<wbr>241143168531450</span></a></span> &nbsp;</li>=20
                                  <li><strong><span style=3D"color:black"><=
span style=3D"font-family:cambria,serif">* </span></span></strong><strong><=
span style=3D"color:black"><span style=3D"font-family:cambria,serif">Formul=
ate Strategies on Employee Compensation and Benefits =E2=80=93 June 21 PM R=
eg. Link </span></span></strong><span style=3D"color:black"><a data-safered=
irecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/2411428=
01119445&amp;source=3Dgmail&amp;ust=3D1716879124649000&amp;usg=3DAOvVaw2B4U=
2uwAv618Wxuq9-9dct" href=3D"https://mail5.enewspusher.com/da/daecs?token=3D=
FE%2Be3H1SzfxgqePID1%2BokM%2BSRMQM5ZnhmS7KA2vHE4NHAhPIRtkaLs7ptY4dpI6iUWu2%=
2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnG=
yYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcp=
FSkFDFwAUVEoAZjRBffcjhey7Xad4y%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" =
target=3D"_blank"><span style=3D"font-family:cambria,serif">https://form.jo=
tform.com/<wbr>241142801119445</span></a></span></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* </span></span></strong><stron=
g><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">=
Modern Procurement and Supply Management =E2=80=93 June 25 </span></span></=
strong><strong><span style=3D"font-family:cambria,serif"><span style=3D"fon=
t-size:12pt">Reg. Link </span></span></strong><a data-saferedirecturl=3D"ht=
tps://www.google.com/url?q=3Dhttps://form.jotform.com/241143297283457&amp;s=
ource=3Dgmail&amp;ust=3D1716879124649000&amp;usg=3DAOvVaw2mRZBXxZVGyqza8BLf=
-uvZ" href=3D"https://mail5.enewspusher.com/da/daecs?token=3DzTDGVW5%2BrJCS=
A4FTOWKYo3vxhvyrzj2%2FPGNxR%2FaYt57VCJliEKBaRX69ZPCkvaOXUWu2%2B%2BYFdBZAwYd=
0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxy=
B2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAcBWrLo=
MRtZzvy0czAfpVfS%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_bla=
nk"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt=
">https://form.jotform.com/<wbr>241143297283457</span></span></a> &nbsp;</l=
i>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* </span></span></strong><stron=
g><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">=
Common Errors of Accountants in the Field of Taxation =E2=80=93 June 26 </s=
pan></span></strong><strong><span style=3D"font-family:cambria,serif"><span=
 style=3D"font-size:12pt">Reg. Link </span></span></strong><a data-saferedi=
recturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24114335=
9200445&amp;source=3Dgmail&amp;ust=3D1716879124649000&amp;usg=3DAOvVaw3Ml1E=
_RmzDniU_2Rxtt2eE" href=3D"https://mail5.enewspusher.com/da/daecs?token=3DQ=
eHfSNErZjJ1sEdHbJ8vbVogC%2Bh6aGL0Fe60wsDcp%2FsiPtJvAe2bygnLdLdljDzZUWu2%2B%=
2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYc=
YvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSk=
FDFwAefRWW2Ffg2G%2BhK6N99fMFS%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" t=
arget=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"f=
ont-size:12pt">https://form.jotform.com/<wbr>241143359200445</span></span><=
/a> &nbsp;&nbsp;</li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Modern Interviewing &amp; Hir=
ing Techniques =E2=80=93 June 28 </span></span></strong><strong><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbs=
p; </span></span></strong><a data-saferedirecturl=3D"https://www.google.com=
/url?q=3Dhttps://form.jotform.com/241143714016445&amp;source=3Dgmail&amp;us=
t=3D1716879124650000&amp;usg=3DAOvVaw1iXknWajRwS35PmKlWDKj_" href=3D"https:=
//mail5.enewspusher.com/da/daecs?token=3DepvoYo9DLC6IUbehL4A7hGFdLL1IfOoM%2=
F0clZl7l%2BJRWcI93A2Nr07aNrQsR638rUWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkU=
pGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz=
4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAebZCLjolIUZhjcen6b9h5%2B%2Bl=
d%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"f=
ont-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotfo=
rm.com/<wbr>241143714016445</span></span></a></li>=20
                                  <li><strong><span style=3D"color:black"><=
span style=3D"font-family:cambria,serif">* </span></span></strong><strong><=
span style=3D"color:black"><span style=3D"font-family:cambria,serif">Salari=
es and Benefits of Benchmarking</span></span></strong><strong><span style=
=3D"color:black"><span style=3D"font-family:cambria,serif"> =E2=80=93 July =
18 </span></span></strong><strong><span style=3D"color:black"><span style=
=3D"font-family:cambria,serif">Reg. Link&nbsp; </span></span></strong><span=
 style=3D"color:black"><a data-saferedirecturl=3D"https://www.google.com/ur=
l?q=3Dhttps://form.jotform.com/241152794136456&amp;source=3Dgmail&amp;ust=
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/mail5.enewspusher.com/da/daecs?token=3Dnc5rmc6vbfSn71oS6Yyz%2BznXZRieS1NML=
haBE9X%2BekputRxO2QjDJolNfw6vTtTNUWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUp=
Gknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4=
H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXpm5ryTjq7runPSeO6l%2BYG%2Bld=
%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"fo=
nt-family:cambria,serif">https://form.jotform.com/<wbr>241152794136456</spa=
n></a></span></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Understanding Financial State=
ments =E2=80=93 July 19 </span></span></strong><strong><span style=3D"font-=
family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; </span=
></span></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=3D=
https://form.jotform.com/241153015621442&amp;source=3Dgmail&amp;ust=3D17168=
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newspusher.com/da/daecs?token=3DWQwxsgFMS5rVK%2FBNL5FEyzN0P5TijUWjBOveYMnqH=
UeAanJpxeqEeWSPOKspRP5kUWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63=
RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B=
%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASxdHZKKQ3ybI%2FcAXHzgTvq%2Bld%2FiZhBxnA=
%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:=
cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<wbr=
>241153015621442</span></span></a></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* How To Reduce Administrative =
Expenses and Costs - July 23 </span></span></strong><strong><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; <=
/span></span></strong><a data-saferedirecturl=3D"https://www.google.com/url=
?q=3Dhttps://form.jotform.com/241153033048445&amp;source=3Dgmail&amp;ust=3D=
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il5.enewspusher.com/da/daecs?token=3D4akbPWoA1mjboLmK%2B%2FYQcrQ66%2BUERX7t=
Irp6kxBmtLZ6qLZ1UlB%2BsuZkujXT5z2UUWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkU=
pGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz=
4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAayzxurbWMN2SaLmvavcq1O%2Bld%=
2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"fon=
t-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform=
.com/<wbr>241153033048445</span></span></a></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Integrating Performance Appra=
isal Result sand Salary Structure - July 24 </span></span></strong><a data-=
saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/=
241153172798461&amp;source=3Dgmail&amp;ust=3D1716879124650000&amp;usg=3DAOv=
Vaw3K-YaXC7CrMOJ7RGBWoS3z" href=3D"https://mail5.enewspusher.com/da/daecs?t=
oken=3D1%2BSKRGgdYOVUS1dfTflJHrLUJrRObemQu2h97tjjMoIKglehZGJiFSqask6yl%2Fl6=
UWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOc=
oNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVz=
VbHcpFSkFDFwAV%2F8sgaRoMB5Q3y9hOUMOYe%2Bld%2FiZhBxnA%3D%3D" style=3D"color:=
blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span st=
yle=3D"font-size:12pt">https://form.jotform.com/<wbr>241153172798461</span>=
</span></a></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Proper Handling of Books of A=
ccounts and Other Accounting Records =E2=80=93 July 25 </span></span></stro=
ng><strong><span style=3D"font-family:cambria,serif"><span style=3D"font-si=
ze:12pt">Reg. Link </span></span></strong><a data-saferedirecturl=3D"https:=
//www.google.com/url?q=3Dhttps://form.jotform.com/241160776497465&amp;sourc=
e=3Dgmail&amp;ust=3D1716879124650000&amp;usg=3DAOvVaw1Mv5UQFsSThzS-S9hNJkqg=
" href=3D"https://mail5.enewspusher.com/da/daecs?token=3Da1soQaantz3sBOvVsp=
CvT%2FngElsGfEaK3dgExmSbzeb8%2BL0%2BMRkep2ck37el%2BjDVUWu2%2B%2BYFdBZAwYd0g=
4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2=
ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAVzZ5zSeY=
B3Ldmqtj%2FX1QB2%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_bla=
nk"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt=
">https://form.jotform.com/<wbr>241160776497465</span></span></a></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Enhancing Work Attitude and V=
alues =E2=80=93 July 26 AM </span></span></strong><strong><span style=3D"fo=
nt-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </span></=
span></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhtt=
ps://form.jotform.com/241161773885464&amp;source=3Dgmail&amp;ust=3D17168791=
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spusher.com/da/daecs?token=3DbIcLXH%2BnCXhJDi6Ku0%2BXbd4VdVrLhcbK0kPwJcd%2B=
%2F70UQBXaorvzYISYhnyxfr2rUWu2%2B%2BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14=
j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv=
%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQB9kmNa06%2BGI6Oq7dH6tqi%2Bld%2FiZhB=
xnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<=
wbr>241161773885464</span></span></a></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Accounting for Supervisors an=
d Managers =E2=80=93 July 26 PM </span></span></strong><strong><span style=
=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link </s=
pan></span></strong><a data-saferedirecturl=3D"https://www.google.com/url?q=
=3Dhttps://form.jotform.com/241161536710448&amp;source=3Dgmail&amp;ust=3D17=
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5.enewspusher.com/da/daecs?token=3DVmovIEDBwwxf0FgSPnXgn3tvr%2Fv5R%2FLzjQhO=
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ol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0o=
AZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATBr0BR4hhBsLpclXHY8d%2F%2B%2Bld%=
2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"fon=
t-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform=
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                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Comprehensive Internal Revenu=
e Taxation =E2=80=93 July 30 </span></span></strong><strong><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp; <=
/span></span></strong><a data-saferedirecturl=3D"https://www.google.com/url=
?q=3Dhttps://form.jotform.com/241162104638449&amp;source=3Dgmail&amp;ust=3D=
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knol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H=
0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwARU3EuDNs7yTqRNYNJxTQsy%2Bld%2F=
iZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-=
family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform.c=
om/<wbr>241162104638449</span></span></a></li>=20
                                  <li><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">* Employee Administrative Inves=
tigation and Discipline =E2=80=93 July 31 </span></span></strong><strong><s=
pan style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg.=
 Link&nbsp; </span></span></strong><a data-saferedirecturl=3D"https://www.g=
oogle.com/url?q=3Dhttps://form.jotform.com/241162032405441&amp;source=3Dgma=
il&amp;ust=3D1716879124650000&amp;usg=3DAOvVaw1b-M4nJnU9UEdd9yvYpHV5" href=
=3D"https://mail5.enewspusher.com/da/daecs?token=3Da1soQaantz3wEZcdxyM4dX%2=
BHQfi0u%2FivfGIS%2Fi3Du1boIUauyEqH8%2FKusKvwdhnBUWu2%2B%2BYFdBZAwYd0g4U6rnm=
f%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy=
%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAeRV0EVKMS0cPMO=
nH9I0EYm%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><spa=
n style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https:=
//form.jotform.com/<wbr>241162032405441</span></span></a></li>=20
                                 </ol>=20
                                </div> </td>=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"overflow:hidden; width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"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-style:none;bor=
der-width:0px;"><img height=3D"auto" src=3D"https://ci3.googleusercontent.c=
om/meips/ADKq_Nbr7WS96EV6Qz3Lvt13UXUP5lBLgQ7rnnSOowgaGdj-Dqyuxv6ru6mHvADLig=
pV19vBkMc88xMtC4akcjSkpuSw-XYTqYLPcDIC4mml7Hm11asVggf_BZDwiq2fniD8Ko8GuRWqz=
NuJW4kyi5bLdufF4Og=3Ds0-d-e1-ft#https://staticapp.icpsc.com/icp/resources/m=
ogile/1246552/ed962f04545e2961bae817cce9d77cd4.gif" style=3D"display:block;=
 margin:auto; user-select:none" unselectable=3D"on" 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"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;">=20
                         <h2 style=3D"text-align:center;font-size:24px;marg=
in-top:0px;margin-bottom:0px;"><strong style=3D"color:#ff0000; font-family:=
Arial Black,Gadget,sans-serif; font-size:20px">Common Errors of Accountants=
</strong></h2>=20
                         <h2 style=3D"text-align:center;font-size:24px;marg=
in-top:0px;margin-bottom:0px;"><strong style=3D"color:#ff0000; font-family:=
Arial Black,Gadget,sans-serif; font-size:20px">in the Field of Taxation</st=
rong></h2>=20
                         <h2 style=3D"text-align:center;font-size:24px;marg=
in-top:0px;margin-bottom:0px;">&nbsp;TYPES OF ACCOUNTING ERRORS AND HOW TO =
PREVENT</h2>=20
                         <h2 style=3D"text-align:center;font-size:24px;marg=
in-top:0px;margin-bottom:0px;"><strong style=3D"color:#000000; font-size:20=
px">June 26, 2024</strong></h2>=20
                         <div style=3D"text-align:center;"> <strong style=
=3D"color:#000000; font-size:20px">2:00pm - 5:00pm</strong>=20
                         </div>=20
                         <div style=3D"text-align:center;"> <strong style=
=3D"color:#000000; font-size:20px">*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"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;">=20
                         <h2 style=3D"font-size:24px;margin-top:0px;margin-=
bottom:0px;"><strong style=3D"color:#ff0000">Program Overview</strong></h2>=
 <span style=3D"font-size:20px">Certified Public Accountants (=E2=80=9CCPAs=
=E2=80=9D), including accountants and bookkeepers, should know the importan=
ce of existing BIR revenue issuances in preparing the company=E2=80=99s tax=
 returns. Any mistake committed in preparing tax returns may entail additio=
nal costs such as surcharge, interest, and compromise penalties. Thus, a ta=
xation module has been developed to address the CPAs=E2=80=99 concerns.</sp=
an>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">Further, to be =
an effective tax agent and practitioner, CPAs must know appropriate tax pla=
nning to reduce tax payments legally (known as tax avoidance) and must be a=
ware with current techniques used by the BIR revenue officers in the audit =
and examination of taxpayers.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">With the passag=
e of the Tax Reform for Acceleration &amp; Inclusion (TRAIN) law last Decem=
ber 19, 2017 and the Corporate Recovery and Tax Incentives for Enterprises =
Act (CREATE) on March 26, 2021, and various subsequent issuances of the BIR=
 on the final implementation and interpretation, we deem it relevant to rev=
isit the highlights of the law which have direct impact on employee withhol=
ding and fringe benefit tax.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">The BIR has iss=
ued numerous revenue regulations and revenue memorandum circulars that are =
relevant to the aforementioned topics hence, there is a need for this semin=
ar</span>=20
                         <br>&nbsp;=20
                         <h2 style=3D"font-size:24px;margin-top:10px;margin=
-bottom:0px;"><strong style=3D"color:#ff0000">Training Objectives</strong><=
/h2> <span style=3D"font-size:20px">After the seminar, the participants sho=
uld be able to:</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">1.Identify the =
specific BIR rules and regulations in preparing tax returns</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">2.Determine the=
 assessment procedures conducted by the BIR</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">3.Know the curr=
ent techniques used by BIR in tax audit and investigation</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">4.Familiarize w=
ith tax remedies and tax management of taxes.</span>=20
                         <h2 style=3D"font-size:24px;margin-top:10px;margin=
-bottom:0px;">&nbsp;</h2>=20
                         <h2 style=3D"font-size:24px;margin-top:0px;margin-=
bottom:0px;"><strong style=3D"color:#ff0000">Course Content</strong></h2> <=
span style=3D"font-size:20px">I. Revised Schedule of Compromise Penalty</sp=
an>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">II. Violations =
in Bookkeeping Rules and Regulations</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">III. Registrati=
on Requirements</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">IV. Keeping of =
Books of Accounts</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">V. Preservation=
 of Books of Accounts and Other Accounting Records</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">VI. Printing of=
 Receipts or Commercial or Sales&nbsp;Invoices</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">VII. Machine Co=
ntrol Specifications Features</span>=20
                         <ul>=20
                          <li><span style=3D"font-size:20px">A.&nbsp;&nbsp;=
For Cash Register Machines</span></li>=20
                          <li><span style=3D"font-size:20px">B.&nbsp;&nbsp;=
For POS Machines</span></li>=20
                         </ul>=20
                         <br><span style=3D"font-size:20px">VIII. Reporting=
 Of Monthly Sales</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">IX. Deductible =
Expense</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">X. Itemized Ded=
uction</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XI. Expenses In=
 General</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XII. Minimum Co=
rporate Income Tax</span>=20
                         <ul>=20
                          <li><span style=3D"font-size:20px">A. Minimum Cor=
porate Income Tax on Domestic Corporations Imposition of Tax</span></li>=20
                          <li><span style=3D"font-size:20px">B. Carry Forwa=
rd of Excess Minimum Tax Minimum Corporate Income Tax (MCIT) on Resident Fo=
reign Corporation</span></li>=20
                         </ul>=20
                         <br><span style=3D"font-size:20px">XIII. Withholdi=
ng Tax Violations</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XIV. Duties &am=
p; Obligation of a Withholding Agent</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XV. Value Added=
 Tax Violations</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XVI. Requiremen=
ts on Input Tax</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">XVII. Invoicing=
 Requirements</span>=20
                         <br>=EF=BB=BF=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"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"margin:0px auto; table-layout:fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"border-style:none; border-width:0px; padding:0p=
x">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border-style:none;b=
order-width:0px;vertical-align:top;">=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;"> <strong style=3D"font-size:=
20px">Featured Speaker:</strong>=20
                         <br><strong style=3D"color:#051ff7; font-size:20px=
">ATTY. ARNOLD APDUA</strong>=20
                         <br><strong style=3D"color:#ff0000; font-size:20px=
"><em>Managing Partner - AAA and Co., CPAs</em></strong>=20
                        </div>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;">
                          =EF=BB=BF=20
                        </div> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td>=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;text-align:left;">=20
                         <ul>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Fifteen (15) years of meaningful experience i=
n tax practice</span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Seven (7) years as Revenue Officer of the Bur=
eau of Internal Revenue (BIR) and eight (8) years as tax practitioner.</spa=
n></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Tax lawyer of Quasha Ancheta Pe=C3=B1a Nolasc=
o Law Office.</span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Professor at the University of the East and P=
amantasang ng Lungsod ng Maynila, where he taught accounting and taxation</=
span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Began his professional career as an associate=
 auditor of Sycip Gorres Velayo and Co. (SGV &amp; Co.) in 2004</span></li>=
=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Assigned in several BIR Special Task Force su=
ch as drafting the BIR Industry Audit Manual and tax compliance audit of go=
vernment agencies</span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Received several commendations from the BIR i=
ncluding consistent Top Revenue Collector in BIR Mandaluyong from 2009 to 2=
011</span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">A resource person and speaker for various Con=
tinuing Professional Development (CPD) tax seminars</span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">Served as PICPA WMMC Committee Chairman for T=
axation</span></li>=20
                          <li style=3D"text-align:left;line-height:20px;"><=
span style=3D"font-size:20px">A Committee Chairperson for Regulatory of Ass=
ociation of ACPACI</span>=20
                           <table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" style=3D"color:#222222; font-size:small; font-weight:400; width:600=
px">=20
                            <tbody>=20
                             <tr>=20
                              <td style=3D"border-collapse:collapse; border=
-spacing:0px; border:0px none; padding-bottom:10px; padding-top:10px">=20
                               <table align=3D"center" border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                                <tbody>=20
                                 <tr>=20
                                  <td style=3D"border-collapse:collapse; bo=
rder-spacing:0px; border-style:none none solid; border-width:0px 0px 1px; f=
ont-size:0px; line-height:0px"> &nbsp; </td>=20
                                 </tr>=20
                                </tbody>=20
                               </table> </td>=20
                             </tr>=20
                            </tbody>=20
                           </table>=20
                           <table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" style=3D"background:transparent; color:#222222; font-size:small; fo=
nt-weight:400; overflow:hidden; width:600px">=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:500=
px;margin:0px auto;width:500px;">=20
                                 <div style=3D"border-collapse:collapse;dis=
play:table;width:500px;">=20
                                  <div style=3D"min-width:320px;max-width:5=
00px;display:table-cell;vertical-align:top;width:500px;">=20
                                   <div style=3D"width:500px;">=20
                                    <div style=3D"border-width:0px;border-s=
tyle:solid;padding:5px 0px;">=20
                                     <div style=3D"font-family: Georgia, Ti=
mes, &quot;New serif&quot;; line-height: 24px; padding: 10px;">=20
                                      <div style=3D"line-height: 24px;">=20
                                       <div style=3D"color:rgb(34,34,34);fo=
nt-size:small;font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;">=
=20
                                        <div style=3D"min-width:320px;max-w=
idth:500px;margin:0px auto;width:500px;">=20
                                         <div style=3D"border-collapse:coll=
apse;display:table;width:500px;">=20
                                          <div style=3D"min-width:320px;max=
-width:500px;display:table-cell;vertical-align:top;width:500px;">=20
                                           <div style=3D"width:500px;">=20
                                            <div style=3D"border-width:0px;=
border-style:solid;padding:5px 0px;">=20
                                             <div style=3D"line-height: 24p=
x; padding: 10px;">=20
                                              <div style=3D"line-height: 24=
px;">=20
                                               <h2 style=3D"color:rgb(34,34=
,34);font-family:sans-serif;text-align:center;font-size:24px;margin-top:10p=
x;margin-bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:#f=
f0000"><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-bottom:0px;"><strong style=3D"color:#ff0000; font-family:Arial Blac=
k,Gadget,sans-serif; font-size:20px">Common Errors of Accountants</strong><=
/h2>=20
                                               <h2 style=3D"color:rgb(51,51=
,51);font-family:sans-serif;text-align:center;font-size:24px;margin-top:0px=
;margin-bottom:0px;"><strong style=3D"color:#ff0000; font-family:Arial Blac=
k,Gadget,sans-serif; font-size:20px">in the Field of Taxation</strong></h2>=
=20
                                               <h2 style=3D"color:rgb(51,51=
,51);font-family:sans-serif;text-align:center;font-size:24px;margin-top:0px=
;margin-bottom:0px;">&nbsp;TYPES OF ACCOUNTING ERRORS AND HOW TO PREVENT</h=
2>=20
                                               <h2 style=3D"color: rgb(51, =
51, 51); font-family: sans-serif; font-size: 24px; margin-top: 0px; margin-=
bottom: 0px; text-align: center;"><strong style=3D"color:#000000; font-size=
:20px">June 26, 2024</strong></h2>=20
                                               <div style=3D"font-size: 16p=
x; text-align: center;"> <strong style=3D"color:#000000; font-size:20px">2:=
00pm - 5:00pm</strong>=20
                                               </div>=20
                                               <div style=3D"font-size: 16p=
x; text-align: center;"> <strong style=3D"color:#000000; font-size:20px">*L=
IVE VIA ZOOM*</strong>=20
                                               </div>=20
                                               <div style=3D"line-height: 2=
4px; text-align: center;">
                                                 &nbsp;&nbsp;<span style=3D=
"background-color:transparent"><span style=3D"font-size:large"><span style=
=3D"font-family:georgia,times,new serif"><span style=3D"color:#ff0000">REGI=
STRATION&nbsp;</span></span></span></span><span style=3D"background-color:t=
ransparent"><span style=3D"font-size:large"><span style=3D"font-family:geor=
gia,times,new serif"><span style=3D"color:#ff0000">LINK</span></span></span=
></span><span style=3D"font-size:24px"><span style=3D"background-color:tran=
sparent"><span style=3D"font-family:sans-serif"><span style=3D"color:#ff000=
0"><span style=3D"background-color:inherit"><span style=3D"background-color=
:inherit">:</span></span></span></span></span></span>=20
                                               </div>=20
                                               <h2 style=3D"color:rgb(34,34=
,34);font-family:sans-serif;font-size:24px;text-align:center;margin-top:0px=
;margin-bottom:0px;"><span style=3D"font-weight:400"><span style=3D"font-si=
ze:15px"><span style=3D"background-color:transparent"><span style=3D"font-f=
amily:georgia,times,new serif"><span style=3D"color:#555555"><strong><span =
style=3D"font-size:large"><span style=3D"color:#0000ff"><a data-saferedirec=
turl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24114335920=
0445&amp;source=3Dgmail&amp;ust=3D1716879124650000&amp;usg=3DAOvVaw1LNiJphO=
mEqYw-nys-ka3o" href=3D"https://mail5.enewspusher.com/da/daecs?token=3DITL8=
D%2BTMhFRSRcw9OOj%2BWci7koEBxcfgyV6uQx%2FC5doYiKOt8sJyqYiHkt3JVtqvUWu2%2B%2=
BYFdBZAwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcY=
vcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkF=
DFwAefRWW2Ffg2G%2BhK6N99fMFS%2Bld%2FiZhBxnA%3D%3D" rel=3D"noreferrer noopen=
er" target=3D"_blank">https://form.jotform.com/<wbr>241143359200445</a></sp=
an></span></strong></span></span></span></span></span></h2>=20
                                               <div>=20
                                                <h2 style=3D"font-family:sa=
ns-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"color: rgb(85, 85, 85)=
; font-size: small; font-family: Arial, Helvetica, sans-serif; line-height:=
 15px; padding: 10px;">=20
                                        <div style=3D"line-height: 14px; fo=
nt-size: 12px;">=20
                                         <div style=3D"font-size: 14px; lin=
e-height: 16px; text-align: center;"> <strong style=3D"color:#222222; font-=
family:Calibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Re=
gular Rate Php 1,699.00 + VAT starting JUNE 20,</span></strong><strong styl=
e=3D"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span s=
tyle=3D"color:#ff0000">&nbsp;2024</span></strong>=20
                                         </div>=20
                                        </div>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"color=
: rgb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px;=
 font-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong=
><span style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbs=
p;</span></strong></span>&nbsp;<strong style=3D"font-size:14pt"><span style=
=3D"color:#ff0000">JUNE 19,</span></strong>&nbsp;<strong style=3D"font-size=
:14pt"><span style=3D"color:#ff0000">2024</span></strong>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"color=
: rgb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px;=
 font-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong=
><span style=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-size: small; font-family: Arial, Helvetica, sans-serif; text-align: =
center; line-height: 15px;">
                                         &nbsp;=20
                                       </div>=20
                                       <div align=3D"center" style=3D"color=
: rgb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px;=
 font-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong=
><span style=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 align=3D"center" style=3D"margi=
n: 0cm 0cm 8pt; line-height: 18px; font-family: Calibri, sans-serif;"> <spa=
n style=3D"color:#ff0000"><span style=3D"font-size:18.6667px"><strong>BIRTH=
DAY MONTH PROMO - ONE (1) FREE SEAT Register within Your Birthday Month wit=
h at least&nbsp;2 paid pax @Php1,699.00</strong></span></span><strong style=
=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT=
&nbsp;</span></strong><strong style=3D"color:#222222; font-size:18.6667px">=
<span style=3D"color:#ff0000">per pax&nbsp;</span></strong><strong style=3D=
"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Must Pre=
sent proof of date birth</span></strong>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"margi=
n: 0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;"> <str=
ong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff00=
00">JOIN NOW PAY LATER PROMO - After 30 Days from the date of the Mastercla=
ss&nbsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_7122=
249398962292687m_8846693713456134077m_-5924152376493116660m_-72669809373150=
85433m_-8267451966618763805m_927691725594951046m_-1188879237718663658m_-735=
5293288959420910m_961249136569885940m_-1608489655972963006m_560473283336638=
7446m_4378312409515602059m_6874459320489289769m_-646610415516271479m_831962=
6764317481505m_2325933389417244277m_2642887845746401929m_508716517739751531=
4m_7817149971883892943m_-4225803679699802999m_7683320798588280989m_34598192=
970764670m_-8866171075513576752m_-3621773549479330394m_2404260964293064786m=
_-4830443689257051615m_-2390217678032805476m_1320467170204662062m_-88591583=
02139931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a></span></str=
ong><strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"col=
or:#ff0000">Php1,899.00&nbsp;</span></strong><strong style=3D"color:#222222=
; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbsp;</span></st=
rong><strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"co=
lor:#ff0000">per pax</span></strong>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"margi=
n: 0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                                         &nbsp;=20
                                       </div>=20
                                       <div style=3D"color: rgb(85, 85, 85)=
; font-size: 14px; font-family: Arial, Helvetica, sans-serif; text-align: c=
enter; line-height: 16px;"> <span style=3D"color:#000000"><em><strong>Inclu=
sive of the Webinar Session, Presentation Materials and the Digital Certifi=
cate&nbsp;</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:500=
px;margin:0px auto;width:500px;">=20
                                 <div style=3D"border-collapse:collapse;dis=
play:table;width:500px;">=20
                                  <div style=3D"min-width:320px;max-width:5=
00px;display:table-cell;vertical-align:top;width:500px;">=20
                                   <div style=3D"width:500px;">=20
                                    <div style=3D"border-width:0px;border-s=
tyle:solid;padding:5px 0px;">=20
                                     <div align=3D"center" style=3D"padding=
:10px;">=20
                                      <table align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; bord=
er-spacing: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"=
>ATTENTION TO MS. JHIE</span></h2>=20
                                      <div>
                                        &nbsp;=20
                                      </div>=20
                                      <div style=3D"color:rgb(34,34,34);fon=
t-size:small;font-weight:400;">=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);padding:0px;"> <span style=3D"font-size:14px"><span style=3D"colo=
r:#0000ff"><span style=3D"color:#000000"><span style=3D"font-family:arial,s=
ans-serif"><span style=3D"color:#0000ff"><span style=3D"background-color:in=
herit"><span style=3D"background-color:inherit"><a data-saferedirecturl=3D"=
https://www.google.com/url?q=3Dhttps://form.jotform.com/241143359200445&amp=
;source=3Dgmail&amp;ust=3D1716879124650000&amp;usg=3DAOvVaw1LNiJphOmEqYw-ny=
s-ka3o" href=3D"https://mail5.enewspusher.com/da/daecs?token=3DPsXYbAZIcHD9=
FQDJ%2F2VSb0wCwGbG%2BbWmAOjCbQ%2Fd01oiYERHpIfoIkkbyA0LMY%2FuUWu2%2B%2BYFdBZ=
AwYd0g4U6rnmf%2BV7pPOnqOkUpGknol14j63RUfWLCM19Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAef=
RWW2Ffg2G%2BhK6N99fMFS%2Bld%2FiZhBxnA%3D%3D" rel=3D"noreferrer noopener" st=
yle=3D"color:rgb(0,0,255);text-decoration-line:none;" target=3D"_blank"><im=
g align=3D"left" src=3D"https://ci3.googleusercontent.com/meips/ADKq_NZ1n8s=
aSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb=
5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn-NRQ=3D=
s0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/1246552/412de04e=
50ce20f6366e4ad231ea542d.gif" style=3D"border-style:solid; border-width:0px=
; display:block; max-width:582px; user-select:none" unselectable=3D"on" wid=
th=3D"250"></a></span></span></span></span></span></span></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);padding:0px;">
                                         &nbsp;=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"backg=
round-color:transparent"><span style=3D"font-size:small"><span style=3D"col=
or:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-ser=
if">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></s=
trong></em></span></span></span></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"color=
:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif=
"><span style=3D"font-size:small"><span style=3D"background-color:inherit">=
<span style=3D"background-color:inherit">Reservation Please Call Us On:</sp=
an></span></span></span></strong></em></span></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);"> <strong style=3D"text-align:left"><span style=3D"font-size:sma=
ll">Ms. Jhie&nbsp;</span></strong>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);"> <span style=3D"font-size:small"><strong><span style=3D"color:r=
ed">Marketing Officer</span></strong></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);"> <span style=3D"font-size:small"><strong>Tele Fax:</strong><str=
ong>&nbsp;8470-1057</strong></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);"> <span style=3D"font-size:small">&nbsp;<strong>or Call/Text:</s=
trong></span><strong><span style=3D"font-size:small">&nbsp;0906-4798186&nbs=
p;</span></strong>&nbsp;=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0,0,0);"> <strong style=3D"font-family:arial,sans-serif"><span style=3D"=
font-size:small"><span style=3D"font-family:cambria,serif">Visit my FB PAGE=
 @jhie.trainin</span><span style=3D"font-family:cambria,serif">g</span></sp=
an></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>=20
                           <div style=3D"clear:both;">
                             &nbsp;=20
                           </div></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> </td>=20
      </tr>=20
     </tbody>=20
    </table>=20
    <div style=3D"clear:both;">
      &nbsp;=20
    </div>=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>=20
  </div>=20
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 1=
00%; 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"bord=
er-collapse: collapse;">=20
       <tbody>=20
        <tr>=20
         <td align=3D"center" valign=3D"top" style=3D"padding: 0 3px; font-=
family: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-hei=
ght-rule: exactly;" class=3D"unsubscribe"><a href=3D"https://mail5.enewspus=
her.com/da/umls?token=3Dp3RN6YhKkiT1YpBDQVPNPL9ObaO28wC4xUTCbIG2Gnt6heV90GE=
vX2qyJziRSp86fRFYf5vGZfew06SCDusCGqG3bIzAV4Cwncs%2F8xR7Mdy5IoXA2qXhqbItbnUU=
8C3FqTLtb7x5%2BtkAbXJ%2BOA9VLg%3D%3D&amp;lang=3Den" target=3D"_blank" style=
=3D"text-decoration: underline; color: #555555;">Unsubscribe</a></td>=20
        </tr>=20
       </tbody>=20
      </table> </td>=20
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    </tr>=20
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