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From: JHIE TEJADA <jane@equipph.com>
Date: Tue, 29 Jul 2025 05:27:36 +0000
Subject: All About Payroll and Withholding Taxes Aug 19
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, PREVENTS TAX BILL SHOCK</span><table class=3D"nl-container" width=3D"100%=
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able-layout:fixed;width:600px;">
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:0px transparent;font-weight:normal;text-align:left;width:600px;padding:0px=
;vertical-align:top;">
												<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"width:600px;overflow:hidden;">
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der:0px;padding:0px 0px 20px;">
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pacing=3D"0" style=3D"margin:auto;">
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border:0px transparent;display:block;">
																		<div align=3D"center" style=3D"background-image:initial;b=
ackground-position:initial;background-size:initial;background-repeat:initia=
l;background-origin:initial;background-clip:initial;text-align:center;line-=
height:normal;font-family:Calibri,sans-serif;"><strong><span style=3D"color=
:red;"><span style=3D"font-family:cambria,serif;">Hereunder is the list of =
our Upcoming Training Program:</span></span></strong></div>

																		<ol>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">Employee Discipline and DOLE Cases: Key and Con=
fidential Insights &ndash; July 30 Reg. Link:&nbsp;</span></span></strong><=
span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.c=
om/url?q=3Dhttps://forms.gle/yy53ZZCjGFaiiqeC9&amp;source=3Dgmail&amp;ust=3D=
1753782393758000&amp;usg=3DAOvVaw2Jp7-9o9KNx3_rUTbohjcK" href=3Dhttps://eve=
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D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP6jj=
0QlE577cvE7NT6VLQ7sfpba3FkNUAAcyZfgXg0ON style=3D"color:blue;" target=3D"_b=
lank"><strong><span style=3D"font-family:cambria,serif;">https://forms.gle/=
<wbr />yy53ZZCjGFaiiqeC9</span></strong></a></span></li>
																			<li>&nbsp;<strong><span style=3D"color:black;"><span sty=
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<span style=3D"color:black;"><span style=3D"font-family:cambria,serif;">&nb=
sp;Telephone and Email Etiquette &ndash; July 31 Reg. Link:&nbsp;</span></s=
pan></strong><span style=3D"color:black;"><a data-saferedirecturl=3D"https:=
//www.google.com/url?q=3Dhttps://forms.gle/TUckd4qqvPKA1GYr8&amp;source=3Dg=
mail&amp;ust=3D1753782393758000&amp;usg=3DAOvVaw1Z0GEx06iVXDwVx9pucFuU" hre=
f=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_=
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2FtxsX1X5pUP1%2FWiWVmruOnMktdARwMXvwiSwzfu9ZtHhWKttPynAvA style=3D"color:bl=
ue;" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif;">h=
ttps://forms.gle/<wbr />TUckd4qqvPKA1GYr8</span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;All About Vat: Navigating VAT: Latest Upd=
ates and Best Practices For Q3 2025 and Beyond &ndash; Aug 1 Reg. Link:&nbs=
p;</span></span></strong><span style=3D"color:black;"><a data-saferedirectu=
rl=3D"https://www.google.com/url?q=3Dhttps://forms.gle/zDseJbkb31qPrwVP9&am=
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rL48vXp" href=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMai=
lerCampaign_clickThru.aspx?TSStr=3Dp1KBWaNBSW1g%2FJbDlPe%2BbA%3D%3D&SC=3D7e=
N%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3D=
CnvFbOqmyL%2FtxsX1X5pUP2OmfjdK0atJKK33BfeoUVofgxt%2BfRilfBHNig3PSTC%2B styl=
e=3D"color:blue;" target=3D"_blank"><strong><span style=3D"font-family:camb=
ria,serif;">https://forms.gle/<wbr />zDseJbkb31qPrwVP9</span></strong></a><=
/span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">All About Payroll and Withholding Taxes - Aug 1=
9 Reg. Link:&nbsp;</span></span></strong><span style=3D"color:black;"><a da=
ta-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://forms.gle/bMJG=
8RLBzAbC7oPn7&amp;source=3Dgmail&amp;ust=3D1753782393758000&amp;usg=3DAOvVa=
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bA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ=
%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP67vxfddxgTL79hJBr5EyZEI2JKRDWOaV73l=
fFXeya8y style=3D"color:blue;" target=3D"_blank"><strong><span style=3D"fon=
t-family:cambria,serif;">https://forms.gle/<wbr />bMJG8RLBzAbC7oPn7</span><=
/strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;How to Prepare Performance Evaluation For=
ms and Performance Improvement Plans (PIP) - Aug 20 Reg. Link:&nbsp;</span>=
</span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D"htt=
ps://www.google.com/url?q=3Dhttps://forms.gle/EcJkurB7KE77Qhfo8&amp;source=3D=
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ef=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign=
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%2FtxsX1X5pUP5Fo16QVNzefDfXXSYKvrYq9cESENp3BpQ64NyU6eKkq style=3D"color:blu=
e;" target=3D"_blank"><strong><span style=3D"font-family:cambria,serif;">ht=
tps://forms.gle/<wbr />EcJkurB7KE77Qhfo8</span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Enhancing Your English Communication Skil=
ls - Aug 22 AM Reg. Link:&nbsp;</span></span></strong><span style=3D"color:=
black;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://f=
orms.gle/MKtLjTk1k8v9m9KeA&amp;source=3Dgmail&amp;ust=3D1753782393758000&am=
p;usg=3DAOvVaw33BM0f-XqpOBV618Agx3Tm" href=3Dhttps://events.enginemailer.em=
ail/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3Dp1KBWaNBSW1=
g%2FJbDlPe%2BbA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0HN=
3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPyxDwoGclFnEz2chN1EKIyJ=
jGxSYKCdV1zoix8cLlcnt style=3D"color:blue;" target=3D"_blank"><strong><span=
 style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />MKtLjTk1k8v9=
m9KeA</span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Personality Development and Image Managem=
ent - Aug 22 PM Reg. Link:&nbsp;</span></span></strong><span style=3D"color=
:black;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://=
forms.gle/LDPqmN72qZVrCRp56&amp;source=3Dgmail&amp;ust=3D1753782393758000&a=
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mail/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3Dp1KBWaNBSW=
1g%2FJbDlPe%2BbA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=3D83nJ%2BLFp0H=
N3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP3YT1p4FIId%2FB7sNB0o9=
2BWPAnc7YE6APj55LzU7diaN style=3D"color:blue;" target=3D"_blank"><strong><s=
pan style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />LDPqmN72q=
ZVrCRp56</span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Preparation of Manual of Accounting Syste=
m, Policies and Procedures - Aug 26 Reg. Link:&nbsp;</span></span></strong>=
<span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.=
com/url?q=3Dhttps://forms.gle/XnDQLKCgv6zxjBBK6&amp;source=3Dgmail&amp;ust=3D=
1753782393758000&amp;usg=3DAOvVaw3gOpLfee1Xe9aPVFIIvxUw" href=3Dhttps://eve=
nts.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?=
TSStr=3Dp1KBWaNBSW1g%2FJbDlPe%2BbA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3=
D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPwJs=
ZOta5CFcpePfNZXQ%2BqxwNu%2FVBwkILrU%2F7j2So5i%2B style=3D"color:blue;" targ=
et=3D"_blank"><strong><span style=3D"font-family:cambria,serif;">https://fo=
rms.gle/<wbr />XnDQLKCgv6zxjBBK6</span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Compliance with SSS, PhilHealth, PAGIBIG =
and DOLE Regulations - Aug 27 Reg. Link:&nbsp;</span></span></strong><span =
style=3D"color:black;"><a data-saferedirecturl=3D"https://www.google.com/ur=
l?q=3Dhttps://forms.gle/K6mzbvNanP2Frr6QA&amp;source=3Dgmail&amp;ust=3D1753=
782393758000&amp;usg=3DAOvVaw1oin8q_aBLS56QslbqiF-d" href=3Dhttps://events.=
enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSSt=
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83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPwFc36OLdm=
SuZH%2Fu9L6oCcBmk4GYPV20Xv%2FPmtos%2Fyvn style=3D"color:blue;" target=3D"_b=
lank"><strong><span style=3D"font-family:cambria,serif;">https://forms.gle/=
<wbr />K6mzbvNanP2Frr6QA</span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Excel for Accounting and Finance &ndash; =
Aug 28 Reg. Link:&nbsp;</span></span></strong><span style=3D"color:black;">=
<a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps://forms.gle=
/Y8qx8js9g4gUiMkFA&amp;source=3Dgmail&amp;ust=3D1753782393758000&amp;usg=3D=
AOvVaw1vwnlAF_3l0t474bogrZQF" href=3Dhttps://events.enginemailer.email/Camp=
ClickThruv2/EngineMailerCampaign_clickThru.aspx?TSStr=3Dp1KBWaNBSW1g%2FJbDl=
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meYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP9SnJ%2F%2F%2FF%2FNourfB41ahDto=
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an style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />Y8qx8js9g4=
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																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Advanced Supervisory Leadership &ndash; A=
ug 29 AM Reg. Link:&nbsp;</span></span></strong><span style=3D"color:black;=
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meYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUPwKLqS8%2Fk1VzBdKCb3ZEinaWBZAyF=
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/span></strong></a></span></li>
																			<li><strong><span style=3D"color:black;"><span style=3D"=
font-family:cambria,serif;">&nbsp;Advanced Supplier Management Strategies &=
ndash; Aug 29 PM Reg. Link:&nbsp;</span></span></strong><span style=3D"colo=
r:black;"><a data-saferedirecturl=3D"https://www.google.com/url?q=3Dhttps:/=
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																		<th style=3D"border-spacing:0px;border-collapse:collapse;=
border:0px transparent;display:block;"><img height=3D"197" src=3D"https://c=
i3.googleusercontent.com/meips/ADKq_NYZ3lwkR7WD-oljJJfj6VcTWlN9J3IG2LihvRjc=
TrExbyfqmeSvUeXZJLvyMHCdNP9GkjOsivU_NnMg9hMEYpWYWtCdyT8tEJn-IwTFVct2wUmEVLN=
74htoueWbmwpkbK8sEo_tKNeSCliE=3Ds0-d-e1-ft#https://pmxtraining.com/wp-conte=
nt/uploads/2025/06/Aug19-2025-Escartin-APWT-REC-J.jpg" style=3D"display: bl=
ock; margin: auto; user-select: none;" unselectable=3D"on" width=3D"600" />=
</th>
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												<div style=3D"clear:both;">&nbsp;</div>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600px=
;">
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der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:center;"><span style=3D"font-family:arial,helvetica,sans-serif;"><=
strong><span style=3D"font-size:24px;"><span style=3D"color:#ff0000;">All A=
bout Payroll and Withholding Taxes&nbsp;</span></span></strong></span></div=
>

															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;text-align:center=
;"><strong><span style=3D"font-size:large;">FILING AND PAYMENT OF WITHHOLDI=
NG TAXES</span></strong></div>

															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;text-align:center;"><strong style=3D"color:rgb(51,51,51);fon=
t-family:sans-serif;font-size:16px;"><span style=3D"font-size:18px;">August=
 19, 2025<br />
															2:00pm - 5:00pm</span></strong></div>

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

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;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:left;">&nbsp;</div>
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												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600px=
;">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-size:16px;text-align:left;">
															<div style=3D"text-align:center;">
															<div style=3D"text-align:left;"><span style=3D"color:#a61c00=
;"><span style=3D"font-family:sans-serif;"><span style=3D"font-size:12pt;">=
<span style=3D"font-family:calibri,sans-serif;"><strong><span style=3D"font=
-size:14pt;"><span style=3D"font-family:arial,sans-serif;">INTRODUCTION</sp=
an></span></strong></span></span></span></span><br />
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"=
font-family:arial,sans-serif;">Navigating payroll accounting and withholdin=
g taxes can be overwhelming, especially for those who are new to these crit=
ical functions. Many businesses face challenges such as compliance errors, =
missed deadlines, and misunderstandings surrounding the Alphalist format ma=
ndated by the Bureau of Internal Revenue (BIR). These issues can lead to si=
gnificant penalties and complications for both employees and employers. Thi=
s course will equip you with the essential knowledge of withholding taxes a=
nd payroll practices, helping you understand and fulfill your responsibilit=
ies correctly. With insights into key topics such as the withholding tax on=
 compensation and the implications of non-compliance, you&rsquo;ll feel con=
fident in managing payroll processes effectively.</span></span></span></spa=
n><br />
															<br />
															<span style=3D"color:#a61c00;"><span style=3D"font-family:sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:calib=
ri,sans-serif;"><strong><span style=3D"font-size:14pt;"><span style=3D"font=
-family:arial,sans-serif;">COURSE OBJECTIVES</span></span></strong></span><=
/span></span></span><br />
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><span style=3D"=
font-family:arial,sans-serif;">Upon completion of this training program, pa=
rticipants will be able to:</span></span></span></span>

															<ol>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Unde=
rstand the framework and importance of the withholding tax system in the Ph=
ilippines.</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Iden=
tify the roles and responsibilities of withholding agents.</span></span></s=
pan></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Accu=
rately calculate payroll and withholding taxes in compliance with BIR regul=
ations.</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Navi=
gate the requirements for the substituted filing of income tax returns.</sp=
an></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Reco=
gnize the implications of the Alphalist format and its consequences for non=
-compliance.</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Redu=
ce the risk of penalties associated with incorrect payroll and withholding =
tax practices.</span></span></span></li>
															</ol>

															<div>&nbsp;</div>
															<span style=3D"color:#a61c00;"><span style=3D"font-family:sa=
ns-serif;"><span style=3D"font-size:12pt;"><span style=3D"font-family:calib=
ri,sans-serif;"><strong><span style=3D"font-size:14pt;"><span style=3D"font=
-family:arial,sans-serif;">COURSE CONTENT</span></span></strong></span></sp=
an></span></span><br />
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">Module I. The Withholding Tax System=
 in the Philippines</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Over=
view of the withholding tax system</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Impo=
rtance and purpose of withholding taxes for businesses</span></span></span>=
</li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Elig=
ibility for different types of withholding taxes</span></span></span></li>
															</ul>
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">Module 2. Withholding Agents and The=
ir Responsibilities</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Defi=
nitions and roles of withholding agents</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Lega=
l obligations under Philippine withholding tax law</span></span></span></li=
>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Cons=
equences for failing to fulfill withholding agent responsibilities</span></=
span></span></li>
															</ul>
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">Module 3. Payroll Accounting Fundame=
ntals</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Key =
components of payroll accounting</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Calc=
ulation of employee salaries and relevant withholdings</span></span></span>=
</li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Comm=
on payroll accounting challenges and solutions</span></span></span></li>
															</ul>
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">Module 4. Withholding Tax on Compens=
ation</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Unde=
rstanding how to compute withholding tax on compensation</span></span></spa=
n></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Over=
view of different tax rates and brackets</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Subs=
tituted filing of income tax returns and its implications</span></span></sp=
an></li>
															</ul>
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">Module 5. Alphalist Submission and C=
ompliance</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Mode=
s of submission for Alphalist of employees and payees</span></span></span><=
/li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Requ=
irements for Alphalist formatting according to BIR standards</span></span><=
/span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Cons=
equences and penalties for non-conformity with the BIR format</span></span>=
</span></li>
															</ul>
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">Module 6. Filing and Payment of With=
holding Taxes</span></strong></span></span></span>

															<ul>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Dead=
lines and procedures for filing and payment</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Fina=
l withholding tax obligations</span></span></span></li>
																<li><span style=3D"font-size:12pt;"><span style=3D"font-fam=
ily:calibri,sans-serif;"><span style=3D"font-family:arial,sans-serif;">Over=
view of any applicable penalties for non-compliance</span></span></span></l=
i>
															</ul>
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:calibri,sans-serif;"><strong><span s=
tyle=3D"font-family:arial,sans-serif;">CALL TO ACTION</span></strong></span=
></span></span><br />
															<span style=3D"font-size:12pt;"><span style=3D"font-family:s=
ans-serif;"><span style=3D"font-family:arial,sans-serif;">Don&#39;t let pay=
roll complexities hold you back! Equip your entire team with the essential =
knowledge and skills to navigate payroll and withholding taxes effectively.=
&nbsp;</span></span></span></div>
															</div>
															</div>
															</td>
														</tr>
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				</tbody>
			</table>

			<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:=
0px auto;width:795px;">
				<tbody>
					<tr>
						<td style=3D"border-spacing:0px;border-collapse:collapse;border:0px;w=
idth:795px;vertical-align:top;">
						<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">
							<tbody>
								<tr>
									<td style=3D"border-spacing:0px;border-collapse:collapse;border:0p=
x transparent;padding:0px;">
									<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"t=
able-layout:fixed;width:600px;">
										<tbody>
											<tr>
												<th style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px transparent;font-weight:normal;text-align:left;width:600px;padding:0px=
;vertical-align:top;">
												<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"width:600px;">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;padding-bottom:10px;padding-top:10px;">
															<table align=3D"center" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"margin:0px auto;width:600px;">
																<tbody>
																	<tr>
																		<td style=3D"border-spacing:0px;border-collapse:collapse;=
border-width:0px 0px 1px;border-style:none none solid;font-size:0px;line-he=
ight:0px;">&nbsp;</td>
																	</tr>
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															</td>
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												</table>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600px=
;">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:center;"><strong><span style=3D"font-size:16px;">Featured Speaker:=
</span></strong><br />
															<span style=3D"color:#ff0000;"><strong><span style=3D"font-s=
ize:18px;">Mr. Aaron Escartin, CPA</span></strong></span><br />
															<strong><span style=3D"color:#000000;">Partner &ndash; Tax R=
eporting and Operations, SGV</span></strong></div>
															</td>
														</tr>
													</tbody>
												</table>

												<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:600px=
;">
													<tbody>
														<tr>
															<td style=3D"border-spacing:0px;border-collapse:collapse;bor=
der:0px;">
															<div style=3D"padding:0px;border-width:0px;border-style:none=
;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;te=
xt-align:left;">
															<ul>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">Mr. Aaron Escartin, or &ldquo;Ace&rdquo; to his friends, is a CPA and a=
 partner in SGV&rsquo;s Tax Reporting and Operations Group.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">He handles tax compliance (review and outsourcing), tax due diligence r=
eview, tax planning, tax test of controls, SOX compliance, tax accounting s=
ervices (income tax provisioning, deferred income tax review and calculatio=
n, and FIN 48 review and calculation), compensation planning, litigation su=
pport, contract reviews, and special tax studies (preparation of tax manual=
s), among others.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">Ace joined SyCip Gorres Velayo &amp; Co. (SGV), the Philippine member f=
irm of Ernst &amp; Young, in 1996, based in the Makati office. He is a Cert=
ified Public Accountant, 1996, Sixth place.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">Ace obtained his Master of Business Administration degree from the De L=
a Salle University in June 2001, Silver Medalist.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">He received his Bachelor of Science in Accountancy degree from the Univ=
ersity of the Philippines-Iloilo in November 1995, Cum Laude.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">Ace has an MBA degree with Distinction from DLSU.</span></li>
																<li style=3D"text-align:left;"><span style=3D"font-size:16p=
x;">He is recognized as one of the Ernst &amp; Young Chairman&rsquo;s Value=
s Champions in the Far East Area in 2007. Ace is a recipient of the SGV Spe=
cial Award in July 2006 for exceptional contributions to the Tax Compliance=
 Group.</span></li>
															</ul>
															</div>
															</td>
														</tr>
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												</th>
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</table>

<div style=3D"font-family:sans-serif;font-size:13px;color:rgb(80,0,80);">
<div style=3D"min-width:320px;max-width:500px;margin:0px auto;width:500px;"=
>
<div style=3D"border-collapse:collapse;display:table;width:500px;">
<div style=3D"min-width:320px;max-width:500px;display:table-cell;vertical-a=
lign:top;width:500px;">
<div style=3D"width:500px;">
<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;">
<div style=3D"font-family:Georgia,Times,New serif;line-height:1.2;padding:1=
0px;">
<div style=3D"line-height:1.2;">
<div style=3D"color:rgb(34,34,34);font-family:Roboto,RobotoDraft,Helvetica,=
Arial,sans-serif;">
<div style=3D"min-width:320px;max-width:500px;margin:0px auto;width:500px;"=
>
<div style=3D"border-collapse:collapse;display:table;width:500px;">
<div style=3D"min-width:320px;max-width:500px;display:table-cell;vertical-a=
lign:top;width:500px;">
<div style=3D"width:500px;">
<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;">
<div style=3D"line-height:1.2;padding:10px;">
<div style=3D"line-height:1.2;">
<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:10px;margi=
n-bottom:0px;"><span style=3D"font-size:large;"><span style=3D"color:#0000f=
f;"><u>LEARNING INVESTMENT</u></span></span></h2>

<div style=3D"color:rgb(80,0,80);">
<div style=3D"color:rgb(34,34,34);font-family:sans-serif;font-size:small;pa=
dding:0px;border-width:0px;border-style:none;text-align:center;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);font-size:16px;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"color:rgb(34,34,34);font-size:small;padding:0px;border-width:=
0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);font-size:16px;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"color:rgb(34,34,34);padding:0px;border-width:0px;border-style=
:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);">
<div style=3D"color:rgb(34,34,34);font-size:small;padding:0px;border-width:=
0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;">
<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);font-size:16px;">
<div style=3D"padding:0px;border-width:0px;border-style:none;"><span style=3D=
"font-family:arial,helvetica,sans-serif;"><strong><span style=3D"font-size:=
24px;"><span style=3D"color:#ff0000;">All About Payroll and Withholding Tax=
es&nbsp;</span></span></strong></span></div>

<div style=3D"font-size:small;padding:0px;border-width:0px;border-style:non=
e;"><strong><span style=3D"font-size:large;">FILING AND PAYMENT OF WITHHOLD=
ING TAXES</span></strong></div>

<div style=3D"color:rgb(34,34,34);font-size:small;padding:0px;border-width:=
0px;border-style:none;"><strong style=3D"color:rgb(51,51,51);font-size:16px=
;"><span style=3D"font-size:18px;">August 19, 2025<br />
2:00pm - 5:00pm</span></strong></div>

<div style=3D"padding:0px;border-width:0px;border-style:none;"><strong><spa=
n style=3D"font-size:18px;">*LIVE VIA ZOOM*</span></strong></div>
</div>
</div>
</div>

<div style=3D"padding:0px;border-width:0px;border-style:none;color:rgb(51,5=
1,51);font-size:16px;text-align:left;">&nbsp;</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>

<div style=3D"line-height: 1.2; text-align: center;"><span style=3D"font-si=
ze:large;">&nbsp;&nbsp;<strong><span style=3D"background-color:transparent;=
"><span style=3D"font-family:georgia,times,new serif;"><span style=3D"color=
:#ff0000;">REGISTRATION&nbsp;</span></span></span><span style=3D"background=
-color:transparent;"><span style=3D"font-family:georgia,times,new serif;"><=
span style=3D"color:#ff0000;">LINK</span></span></span><span style=3D"backg=
round-color:transparent;"><span style=3D"font-family:sans-serif;"><span sty=
le=3D"color:#ff0000;"><span style=3D"background-color:inherit;"><span style=
=3D"background-color:inherit;">:</span></span></span></span></span></strong=
></span></div>

<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:0px;margin=
-bottom:0px;"><span style=3D"font-weight:400;"><span style=3D"background-co=
lor:transparent;"><span style=3D"font-family:georgia,times,new serif;"><spa=
n style=3D"color:#555555;"><strong><span style=3D"font-size:large;"><span s=
tyle=3D"color:#0000ff;"><a data-saferedirecturl=3D"https://www.google.com/u=
rl?q=3Dhttps://forms.gle/bMJG8RLBzAbC7oPn7&amp;source=3Dgmail&amp;ust=3D175=
3782393758000&amp;usg=3DAOvVaw1OQiESNS2f2BsSMBQmWFN7" href=3Dhttps://events=
.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.aspx?TSS=
tr=3Dp1KBWaNBSW1g%2FJbDlPe%2BbA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%3D%3D&D=
=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP67vxfd=
dxgTL79hJBr5EyZEI2JKRDWOaV73lfFXeya8y rel=3D"noreferrer noopener" target=3D=
"_blank">https://forms.gle/<wbr />bMJG8RLBzAbC7oPn7</a></span></span></stro=
ng></span></span></span></span></h2>

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

<div>
<h2 style=3D"font-family:sans-serif;text-align:center;margin-top:10px;margi=
n-bottom:0px;"><span style=3D"font-size:large;"><span style=3D"color:#ff000=
0;"><u>ONLINE PER PAX</u></span></span></h2>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>

<div style=3D"color:rgb(85,85,85);font-family:Arial,Helvetica,sans-serif;li=
ne-height:1.2;padding:10px;">
<div style=3D"line-height:1.2;">
<div style=3D"line-height:1.2;text-align:center;"><span style=3D"font-size:=
large;"><strong style=3D"font-family:Calibri,sans-serif;color:rgb(34,34,34)=
;"><span style=3D"color:#ff0000;">Regular Rate Php 1,899.00 + VAT starting =
AUGUST 13</span></strong></span><span style=3D"font-size:large;"><strong st=
yle=3D"font-family:Calibri,sans-serif;color:rgb(34,34,34);"><span style=3D"=
color:#ff0000;">,&nbsp;</span></strong><strong style=3D"font-family:Calibri=
,sans-serif;color:rgb(34,34,34);"><span style=3D"color:#ff0000;">2025</span=
></strong></span></div>
</div>
</div>

<div align=3D"center" style=3D"color:rgb(34,34,34);margin:0cm 0cm 8pt;line-=
height:15.6933px;font-family:Calibri,sans-serif;"><span style=3D"font-size:=
large;"><strong><span style=3D"color:#ff0000;">Early Bird Rate Php 1,499.00=
 + VAT until&nbsp;</span></strong></span>&nbsp; <strong style=3D"font-size:=
large;"><span style=3D"color:#ff0000;">AUGUST 12</span></strong><span style=
=3D"font-size:large;"><strong><span style=3D"color:#ff0000;">,</span></stro=
ng></span><span style=3D"font-size:large;">&nbsp;<strong><span style=3D"col=
or:#ff0000;">2025</span></strong></span></div>

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

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

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

<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:15.6933px;fon=
t-family:Calibri,sans-serif;"><span style=3D"font-size:large;"><span style=3D=
"color:#ff0000;"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEAT Register =
within Your Birthday Month with at least&nbsp;2 paid pax @Php1,899.00</stro=
ng><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#ff0000;">+ =
VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34);"><span style=
=3D"color:#ff0000;">per pax&nbsp;</span></strong><strong style=3D"color:rgb=
(34,34,34);"><span style=3D"color:#ff0000;">Must Present proof of date birt=
h</span></strong></span></span></div>

<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-height:15.6933px;fon=
t-family:Calibri,sans-serif;"><strong style=3D"color:rgb(34,34,34);"><span =
style=3D"font-size:large;"><span style=3D"color:#ff0000;">JOIN NOW PAY LATE=
R PROMO - After 30 Days from the date of the Masterclass&nbsp;<a class=3D"g=
mail_plusreply" contenteditable=3D"false" id=3D"m_-438555276785221767m_-794=
2916919583055514m_1564718582147363635m_8906822846227149677m_156568610492600=
1998m_5065081243983793769m_-3184168722224109484m_-2853847365834964189m_5787=
179308637827424m_-392942741566809991m_-8350101992324494491m_596138092812504=
8286m_-2313288433864893335m_-260466929566935592m_4674077724556371124m_68266=
76084437769747m_-4268174053955983018m_-6184216818445928445m_907616458788585=
1446m_-531652600698148398m_7115432612602324120m_-1675225190261989493m_-6174=
111600589795873m_4872894064420125522m_450693037090170077m_-1729491080603811=
386m_-7006488239406508139m_-913237366079387470m_415403621956260782m_8723702=
04243577976m_9168548581114682633m_3049484707699802945m_6838203592408233816m=
_-6078577250652829714m_8210901967603058870m_1244468739228627404m_1667771407=
715990083m_5138230658347253436m_-6219261184563239932m_-1307440934067766250m=
_-8093041480166940137m_7124555966343070415m_-8450422270480921462m_-69065198=
27180459342m_-6319304044863725023m_-6924902778225256360m_736271904201715219=
6m_-5884440454870724953m_-6190938995575889950m_-1464610154951175472m_-35925=
707611948697m_-1208652679504822411m_4038092657952006130m_322153798932706350=
4m_6618474190670859440m_-321581967640133207m_2954092143415542996m_446908550=
8372333095m_-7465114786386796991m_337620773361899606m_5834364193558210759m_=
3029953612652501572m_8933528335294646605m_1849133751370168586m_-18386385755=
07282232m_-5829370261140061019m_207588622971858768m_4093071732451145085m_-6=
311649749946155964m_-1030687248780375209m_3235850580053168937m_694717474160=
7146710m_7464351921273224107m_-7266980937315085433m_-8267451966618763805m_9=
27691725594951046m_-1188879237718663658m_-7355293288959420910m_961249136569=
885940m_-1608489655972963006m_5604732833366387446m_4378312409515602059m_687=
4459320489289769m_-646610415516271479m_8319626764317481505m_232593338941724=
4277m_2642887845746401929m_5087165177397515314m_7817149971883892943m_-42258=
03679699802999m_7683320798588280989m_34598192970764670m_-886617107551357675=
2m_-3621773549479330394m_2404260964293064786m_-4830443689257051615m_-239021=
7678032805476m_1320467170204662062m_-8859158302139931932plusReplyChip-2" st=
yle=3D"color:rgb(34,34,34)">@</a></span></span></strong><span style=3D"font=
-size:large;"><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#=
ff0000;">Php2,099.00&nbsp;</span></strong><strong style=3D"color:rgb(34,34,=
34);"><span style=3D"color:#ff0000;">+ VAT&nbsp;</span></strong><strong sty=
le=3D"color:rgb(34,34,34);"><span style=3D"color:#ff0000;">per pax</span></=
strong></span></div>

<div style=3D"color:rgb(85,85,85);font-family:Arial,Helvetica,sans-serif;te=
xt-align:center;line-height:1.2;"><span style=3D"color:#000000;"><em><stron=
g><span style=3D"font-size:large;">Inclusive of the Webinar Session, Presen=
tation Materials and the Digital Certificate&nbsp;</span></strong></em></sp=
an></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>

<div>&nbsp;</div>

<div style=3D"font-family:sans-serif;font-size:13px;color:rgb(80,0,80);">
<div style=3D"min-width:320px;max-width:500px;margin:0px auto;width:500px;"=
>
<div style=3D"border-collapse:collapse;display:table;width:500px;">
<div style=3D"min-width:320px;max-width:500px;display:table-cell;vertical-a=
lign:top;width:500px;">
<div style=3D"width:500px;">
<div style=3D"border-width:0px;border-style:solid;padding:5px 0px;">
<div align=3D"center" style=3D"padding:10px;">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"width:480px;vertical-align:top;border-top:2px solid rgb(225,13,13);b=
order-collapse:collapse;table-layout:fixed;border-spacing:0px;" width=3D"10=
0%">
	<tbody>
		<tr style=3D"vertical-align:top;vertical-align:top;">
			<td style=3D"vertical-align:top;vertical-align:top;">&nbsp;</td>
		</tr>
	</tbody>
</table>

<h2 style=3D"font-size:24px;color:rgb(51,51,51);margin-top:0px;margin-botto=
m:0px;"><span style=3D"color:#ff0000;">ATTENTION TO MS.&nbsp;JHIE</span></h=
2>

<div>
<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;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 sty=
le=3D"color:#0000ff;"><span style=3D"background-color:inherit;"><span style=
=3D"background-color:inherit;"><a data-saferedirecturl=3D"https://www.googl=
e.com/url?q=3Dhttps://forms.gle/bMJG8RLBzAbC7oPn7&amp;source=3Dgmail&amp;us=
t=3D1753782393758000&amp;usg=3DAOvVaw1OQiESNS2f2BsSMBQmWFN7" href=3Dhttps:/=
/events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.a=
spx?TSStr=3Dp1KBWaNBSW1g%2FJbDlPe%2BbA%3D%3D&SC=3D7eN%2FWlojXWL7kqDMrE4dZA%=
3D%3D&D=3D83nJ%2BLFp0HN3%2BM%2BmeYlZ%2BA%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pU=
P67vxfddxgTL79hJBr5EyZEI2JKRDWOaV73lfFXeya8y rel=3D"noreferrer noopener" st=
yle=3D"color:rgb(0,0,255);text-decoration-line:none;" target=3D"_blank"><im=
g align=3D"left" alt=3D"https://forms.gle/bMJG8RLBzAbC7oPn7" src=3D"https:/=
/ci3.googleusercontent.com/meips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1I=
t2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyB=
iC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icp=
sc.com/icp/resources/mogile/1246552/412de04e50ce20f6366e4ad231ea542d.gif" s=
tyle=3D"border-style: solid; border-width: 0px; float: left; display: block=
; width: 250px; max-width: 582px; user-select: none;" unselectable=3D"on" /=
></a></span></span></span></span></span></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;padding:0px;"=
><span style=3D"color:#0000ff;"><span style=3D"background-color:transparent=
;"><span style=3D"font-size:small;"><span style=3D"color:#000000;"><em><str=
ong><span style=3D"font-family:arial,helvetica,sans-serif;">For More Detail=
s,</span></strong></em></span></span></span></span><span style=3D"color:#00=
00ff;"><span style=3D"background-color:transparent;"><span style=3D"font-si=
ze:small;"><span style=3D"color:#000000;"><em><strong><span style=3D"font-f=
amily:arial,helvetica,sans-serif;">&nbsp;Inquiry or</span></strong></em></s=
pan></span></span></span></div>

<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight:400;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"back=
ground-color:inherit;">Reservation Please Call Us On:</span></span></span><=
/span></strong></em></span></span></div>

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

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

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

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

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

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

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

<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"color:rgb(=
34,34,34);font-family:Arial,Helvetica,sans-serif;font-size:small;font-weigh=
t:400;text-align:start;table-layout:fixed;width:570px;color:rgb(0,0,0);font=
-size:13px;">
	<tbody>
		<tr>
			<th style=3D"width:15px;line-height:0;font-size:0px;font-weight:normal;t=
ext-align:left;border-spacing:0px;border-collapse:collapse;border:0px;"><im=
g border=3D"0" src=3D"https://ci3.googleusercontent.com/meips/ADKq_NZWP65ZK=
h89F9LqKYtJWnFsHLt_9jHFLrg1Ujse0U650i3x1ZjYpL6U_3QixKIjv9MySsv29PZMc6wNjw=3D=
s0-d-e1-ft#https://ui.icontact.com/assets/1px.png" style=3D"display: block;=
 user-select: none;" unselectable=3D"on" width=3D"1" /></th>
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