MOON
Server: Apache/2.2.21 (Unix) mod_ssl/2.2.21 OpenSSL/0.9.8e-fips-rhel5 mod_auth_passthrough/2.1 mod_bwlimited/1.4
System: Linux vps.panamaemb.org.sg 3.10.0-1160.80.1.vz7.191.4 #1 SMP Thu Dec 15 20:31:06 MSK 2022 x86_64
User: panama (500)
PHP: 5.2.17
Disabled: NONE
Upload Files
File: /home/panama/mail/panamaemb.org.sg/issccsr/new/1657075301.H12617P14623.vps.panamaemb.org.sg,S=40784
Return-path: <mailer@sgmailx.com>
Envelope-to: issccsr@panamaemb.org.sg
Delivery-date: Wed, 06 Jul 2022 10:41:41 +0800
Received: from spfilter-1.secure-dns.net ([72.18.130.36]:43726)
	by vps.panamaemb.org.sg with esmtps (TLSv1:DHE-RSA-AES256-SHA:256)
	(Exim 4.87)
	(envelope-from <mailer@sgmailx.com>)
	id 1o8uyy-0003mH-Dd
	for issccsr@panamaemb.org.sg; Wed, 06 Jul 2022 10:41:40 +0800
X-DKIM-Failure: bodyhash_mismatch
Received: from sgmailx.com ([64.20.55.83])
	by spfilter-1.secure-dns.net with esmtps (TLSv1.2:AES128-GCM-SHA256:128)
	(Exim 4.92)
	(envelope-from <mailer@sgmailx.com>)
	id 1o8uyG-0006Z9-Qh
	for issccsr@panamaemb.org.sg; Tue, 05 Jul 2022 20:40:58 -0600
Received: from ns3.paracleese.net (kcacademy.biz [209.159.152.194])
	(Authenticated sender: mailer@sgmailx.com)
	by sgmailx.com (Postfix) with ESMTPA id 8C90D6A261D
	for <issccsr@panamaemb.org.sg>; Wed,  6 Jul 2022 10:08:09 +0800 (+08)
DKIM-Filter: OpenDKIM Filter v2.11.0 sgmailx.com 8C90D6A261D
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=sgmailx.com;
	s=dkim2k; t=1657073289;
	bh=Hl4Vv3bxk4MYDr9mNcP9INGAd8+DyW07CyKMqQAC6vQ=;
	h=Subject:From:To:Date:From;
	b=NsM5WCZR5C+w2cm+JoYk9rgUq1OXkmMcYNawEM0cyl8WCVWsyvlQzmk+JmaKTb+u4
	 aFudxVtfCB2e7wYRqVCLExf1l4sxa28/rfGS0cmKKLWGWp5qSCxpgf53Y5GJTKJ3/k
	 BhXBtLR3rlWZax4D4pDAuG+NOtYq3T62EwGHsBDH7p6DFsAvFV1ArgwSlZtbGTjbrH
	 HGqwHig3iUhr0X7DcGSRrQvx1mOwEStKofioqrE64ULfTfKqK2eU4nrMJTBKVZ4zwi
	 z3wc87Tc/FxUwFNhjOoklzJuKBiLXSCHIg8zkZecCNaEA6wJH8yDAgCR27gJaKWXn9
	 jSfs+IJudkclQ==
Subject: =?ISO-8859-1?Q?=3C_A_D_V_=3E_19_July_=7C_GST=3A_Zero-Rating_for_I?=
 =?ISO-8859-1?Q?nternational_Services_=26_Exports_Workshop?=
From: Takx Training by Takx Solutions <mailer@sgmailx.com>
To: issccsr@panamaemb.org.sg
Date: Wed, 6 Jul 2022 10:22:07 +0800
Mime-Version: 1.0
Content-Type: multipart/alternative; 
 boundary="=_f7fNC6EXbBrwKH-G3ZaPRuB1jM2qCdp9aS0Y6Yd2GbwqD2lV"
Received-SPF: pass (spfilter-1.secure-dns.net: domain of sgmailx.com designates 64.20.55.83 as permitted sender) client-ip=64.20.55.83; envelope-from=mailer@sgmailx.com; helo=sgmailx.com;
X-SPF-Result: spfilter-1.secure-dns.net: domain of sgmailx.com designates 64.20.55.83 as permitted sender
Authentication-Results: spfilter-1.secure-dns.net;
	iprev=pass (sgmailx.com) smtp.remote-ip=64.20.55.83;
	spf=pass smtp.mailfrom=sgmailx.com;
	dkim=fail (body hash mismatch; body probably modified in transit)
		 header.d=sgmailx.com header.s=dkim2k header.a=rsa-sha256;
	dmarc=pass header.from=sgmailx.com
Authentication-Results:  secure-dns.net; spf=pass smtp.mailfrom=mailer@sgmailx.com; dkim=fail (bodyhash_mismatch) header.i=sgmailx.com
X-SpamExperts-Class: unsure
X-SpamExperts-Evidence: Combined (0.74)
X-Recommended-Action: accept
X-Filter-ID: Mvzo4OR0dZXEDF/gcnlw0dUWPBdgQD0LVwgC1MvYiF2pSDasLI4SayDByyq9LIhVQGxFgoEWBOsT
 167FwbhxBETNWdUk1Ol2OGx3IfrIJKywOmJyM1qr8uRnWBrbSAGDjUKuU1QALjQRxCVGas64hner
 sAxif3F9DXlPCPa9l97T5LGc6hAcV7rGlq0bHPZdWmuNA8WTybi1JN85FSnfKXOZj+m3kjR2yjEF
 dVH24gTy44GssmtQfFfaYOfEZ1DlT8/ebpQUUoEcIw8BYV0BxOtUr7t8xgpYAZ+scurFXSx4TQcV
 QgiG6SF3sf2EqLhRoGF0al1F7wyraMC3SQqg5dJd3fe0yxxeAfy0cHN5syFwHGhbHOns7Hva4MDW
 ZJpKrHwcWEgblbdZUgZehn+adZbCWw9sjSZyT+vp0QiCj2dEruXBOth6CnLv/z7ooylnssaBp4qr
 CXGLR/Fwtm82a+WBOXp8nHKe0R+FkIqN7hlJY/E9PivIVZDvLzV3CfkcDdwcSDTLatFFgbGfHwRn
 RB7lAnB94HxoyuzObyBmweAjFlFUDgXm9+wXZwnj/l182OUMeHyTpNN0eXybX/w7/+yp3+uy1oEL
 ow6wpSUBbleT/r0d86xdVbw6pnCJyJxgQMPM+1eFNh+wZ8r66tyL5gY9aWQL8C0Bys06v6JmnA0L
 28I5yIPnF184RR2DJAn314paDzPeIPdhihKemwj13D56+qkgJ0D5Nzgil1EQMIXvl9y5b/eUOYNl
 nteAGG6cDU6ZJQAwQXZ6OrzDBea5/l2jZAOanSBpz6Rja2u/0jIUspt2OLORyEY9tFtl/g60zblD
 1/P6rL67bJcMPrLGxin01yNUHMlu5O/Cwke8Yu4BY9zMoNij6JSU2SYDZVRiGyfCtRo4HqHsabmV
 M5jJmyrvwMGHTZZwkXea5ea2wCd7S+JnZGho6Lb9HJM7U1/zeT9K4cQCpHmFDnfVMALVdfqlgmQR
 4rqJnHORNKyAqlk=
X-Report-Abuse-To: spam@spfilter-1.secure-dns.net

This is a multi-part message in MIME format. Your mail reader does not
understand MIME message format.
--=_f7fNC6EXbBrwKH-G3ZaPRuB1jM2qCdp9aS0Y6Yd2GbwqD2lV
Content-Type: text/plain; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable


With effect from 1  January 2020, GST-registered businesses in Singapor=
e can zero-rate their  supply of services only if it falls within the des=
cription of  international services under Section 21(3) of the GST Act. D=
epending on  the nature of your services, you may be required to determin=
e your  customer's belonging status (i.e. whether the customer is a local=
 or an  overseas entity) before your supply of services can be zero-rated=
=2E Your  supply of goods can be zero-rated when you are certain that at =
the point  of supply (based on the time of supply for exports) :

The g=
oods supplied will be exported or have been exported; and
You have the r=
equired documents to support zero-rating.

This workshop by TAKX Soluti=
ons is designed to equip  participants with the knowledge on when to zero=
-rate their supply of  services and goods. At the end of this workshop, y=
ou will be able to  determine whether your service qualifies as an intern=
ational service and  can thus be zero-rated. You will also be able to det=
ermine whether your  export sales can be zero-rated and what supporting e=
xport documents  should be maintained.&nbsp;














=









Key topics:

Overview of GST &amp; Types of Supply
Re=
imbursement vs Disbursement
Zero-Rating for International Services* unde=
r Section 21(3)(a) to (y) of the GST Act
Latest Changes to International=
 Services* with effect from 1 January 2020
Zero-Rating for Goods that ar=
e exported out of Singapore together with supporting export documents
Ha=
nd-Carried Export Scheme
Exports for Marine &amp; Shipping Industry
Out=
-of-Scope Supplies

* International Services will cover:

Businesses =
that provide Consultancy, Management, Engineering or Training services
I=
nter-company billing of services to overseas subsidiaries
Exhibition or =
Convention Services held in Singapore and Outside of Singapore
Freight-F=
orwarding Industry
Marine &amp; Shipping Industry
Aerospace Industry
A=
dvertising Industry

Trainer:&nbsp;Andre Lim (view profile)
Date : Tue=
sday, 19 July 2022
Venue : Carlton Hotel, 76 Bras Basah Road&nbsp;
Time=
 : 9:00am to 5:00pm (Registration starts at 8:45am)&nbsp;
Fee : $398 per=
 participant (inclusive of Course Materials, Writing Stationery, Buffet L=
unch and Refreshments)&nbsp;
To enrol for the workshop,&nbsp;please&nbsp=
;register&nbsp;online&nbsp;so  that we may reserve a seat for you. Once w=
e have received your  registration details, we will send you a confirmati=
on email along with  an invoice to facilitate your payment.&nbsp;
Since =
2007, TAKX  Solutions has trained more than 15,000 participants from over=
 6,000  organisations with our range of GST, tax, finance, risk managemen=
t and  international trade documentation workshops. In the coming weeks, =
Takx  Solutions will be conducting the following workshops:&nbsp;
&nbsp;=

Taxation&nbsp;




























=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





Preparing for GST Rate Change webinar on 15 Jul (Fri)
Masterin=
g the Basic &amp; Intermediate Concepts of GST on 21 Jul (Thu)
Fundament=
als of Corporate Tax on 27 Jul (Wed)
Preparing for GST Rate Change works=
hop (classroom-based) on 29 Jul (Fri)
Introduction to Transfer Pricing o=
n 26 Aug (Fri)
How to Complete IR8A &amp; IR21 on 9 Sep (Fri) - conducte=
d by our sister company KC Academy, please visit&nbsp;www.kcacademy.com.s=
g&nbsp;for details
Withholding Tax on 16 Sep (Fri)


Finance / Accoun=
ting&nbsp;=20

Effective Credit Control &amp; Debt Recovery on 22 Jul (=
Fri)
A Practical Guide to 2022 FRS Updates on 26 Jul (Tue)
Introduction=
 to Process Automation for Accountants with Power Query on 17 Aug (Wed)
=
Accounting for Deferred Tax on 23 Aug (Tue)
Introduction to Data Analyti=
cs for Accountants with Power BI on 19 Oct (Wed)

International Trade D=
ocumentation

The Basics of Import/Export &amp; International Trade on =
20 Jul (Wed)
Understanding the Essentials of Letters of Credit on 22 Jul=
 (Fri)
Understanding Pitfalls in LC Transactions on 19 Aug (Fri)
Unders=
tanding Incoterms 2020 on 23 Sep (Fri)
How to Handle Export LCs &amp; BL=
s: Understanding the ISBP 745 &amp; Clarifications to UCP 600 on 25 Nov (=
Fri)


Finance for Non-Finance

Understanding Financial Statements f=
or Non-Finance Personnel on 24 Aug (Wed)
Effective Cash Flow Management,=
 Budgeting &amp; Analysis on 20 Sep (Tue)















=





































=





To find out more about these workshops and to download the regis=
tration forms, please visit&nbsp;&nbsp;www.takx.com.sg









=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=




In the mean time, if you have any enquiries, I'll be glad to answ=
er them on tel: 6293 9068.&nbsp;
Looking forward to your participation i=
n our workshop!&nbsp;
&nbsp;=20




Jay Goh&nbsp;TAKX Solutions Pte=
 LtdTel: 6293 9068We've moved! We're now located at:&nbsp;960 Dunearn Roa=
d #06-25Singapore 589486WEBSITE:&nbsp;http://www.takx.com.sg&nbsp;



=



Note: To unsubscribe from this mailing list, please reply to this me=
ssage and indicate UNSUBSCRIBE in the subject header.









=






















--=_f7fNC6EXbBrwKH-G3ZaPRuB1jM2qCdp9aS0Y6Yd2GbwqD2lV
Content-Type: text/html; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable

<div lang=3D"x-western">
<p><span style=3D"font-size: small;">With effec=
t from 1  January 2020, GST-registered businesses in Singapore can zero-r=
ate their  supply of services only if it falls within the description of =
 international services under Section 21(3) of the GST Act. Depending on =
 the nature of your services, you may be required to determine your  cust=
omer's belonging status (i.e. whether the customer is a local or an  over=
seas entity) before your supply of services can be zero-rated. Your  supp=
ly of goods can be zero-rated when you are certain that at the point  of =
supply (based on the time of supply for exports) :</span></p>
<ul>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">The g=
oods supplied will be exported or have been exported; and</span></span></=
li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: smal=
l;">You have the required documents to support zero-rating.</span></span>=
</li>
</ul>
<p><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">This workshop by TAKX Solutions is designed to equip  partici=
pants with the knowledge on when to zero-rate their supply of  services a=
nd goods. At the end of this workshop, you will be able to  determine whe=
ther your service qualifies as an international service and  can thus be =
zero-rated. You will also be able to determine whether your  export sales=
 can be zero-rated and what supporting export documents  should be mainta=
ined.<strong>&nbsp;</strong></span></span></p>
<div>
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<p><strong><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">Key topics:</span></span></strong></p>
<ul>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;">Overv=
iew of GST &amp; Types of Supply</span></span></li>
<li><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Reimbursement vs Disb=
ursement</span></span></li>
<li><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Zero-Rating for International Services* under=
 Section 21(3)(a) to (y) of the GST Act</span></span></li>
<li><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;">Latest Changes=
 to International Services* with effect from 1 January 2020</span></span>=
</li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;">Zero-Rating for Goods that are exported out of Singapore together w=
ith supporting export documents</span></span></li>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;">Hand-Carried Export Sc=
heme</span></span></li>
<li><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;">Exports for Marine &amp; Shipping Industry</span>=
</span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">Out-of-Scope Supplies</span></span></li>
</ul>
<p><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;">* Internation=
al Services will cover:</span></span></p>
<ul>
<li><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">Businesses that provide C=
onsultancy, Management, Engineering or Training services</span></span></l=
i>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">Inter-company billing of services to overseas subsidiaries</span></spa=
n></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">Exhibition or Convention Services held in Singapore and Outside o=
f Singapore</span></span></li>
<li><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">Freight-Forwarding Industry</span></span><=
/li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: sma=
ll;">Marine &amp; Shipping Industry</span></span></li>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Aerospace Industry<=
/span></span></li>
<li><span style=3D"font-size: small;"><span style=3D"=
font-size: small;">Advertising Industry</span></span></li>
</ul>
<p><st=
rong><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Trainer:&nbsp;<a href=3D"http://www.takx.com.sg/trainers/andre-lim/" targ=
et=3D"_blank">Andre Lim (view profile)</a><br /></span></span></strong></=
p>
<p><strong><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">Date : Tuesday, 19 July 2022</span></span></strong></p>
<p><sp=
an style=3D"font-size: small;"><span style=3D"font-size: small;"><strong>=
Venue : Carlton Hotel, 76 Bras Basah Road</strong>&nbsp;</span></span></p=
>
<p><span style=3D"font-size: small;"><span style=3D"font-size: small;"=
><strong>Time : 9:00am to 5:00pm (Registration starts at 8:45am)</strong>=
&nbsp;</span></span></p>
<p><span style=3D"font-size: small;"><span styl=
e=3D"font-size: small;"><strong>Fee : $398 per participant (inclusive of =
Course Materials, Writing Stationery, Buffet Lunch and Refreshments)</str=
ong>&nbsp;</span></span></p>
<p><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">To enrol for the workshop,&nbsp;<strong>pleas=
e&nbsp;</strong><strong><a href=3D"https://www.takx.com.sg/components/wor=
kshops/gst-zero-rating-for-international-services-and-exports.html" targe=
t=3D"_blank">register&nbsp;online</a>&nbsp;</strong>so  that we may reser=
ve a seat for you. Once we have received your  registration details, we w=
ill send you a confirmation email along with  an invoice to facilitate yo=
ur payment.&nbsp;</span></span></p>
<div lang=3D"x-western"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Since 2007, TAKX  S=
olutions has trained more than 15,000 participants from over 6,000  organ=
isations with our range of GST, tax, finance, risk management and  intern=
ational trade documentation workshops. In the coming weeks, Takx  Solutio=
ns will be conducting the following workshops:&nbsp;</span></span></div>
=

<div lang=3D"x-western"><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">&nbsp;</span></span=
></span></div>
<div lang=3D"x-western"><strong><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;"><span style=3D"font-size: smal=
l;">Taxation&nbsp;</span></span></span></strong></div>
<div lang=3D"x-we=
stern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<ul>
<li><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Preparing for GST Rate Change webinar on 15 Jul (Fri)=
</span></span></span></li>
<li><span style=3D"font-size: small;"><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">Mastering th=
e Basic &amp; Intermediate Concepts of GST on 21 Jul (Thu)</span></span><=
/span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">Fundamentals of Corporate T=
ax on 27 Jul (Wed)</span></span></span></li>
<li><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;">Preparing for GST Rate Change workshop (classroom-based) on 29 Jul =
(Fri)</span></span></span></li>
<li><span style=3D"font-size: small;"><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;">Introdu=
ction to Transfer Pricing on 26 Aug (Fri)</span></span></span></li>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">How to Complete IR8A &amp; IR21 on 9 Sep (Fr=
i) - conducted by our sister company KC Academy, please visit&nbsp;<a hre=
f=3D"https://www.kcacademy.com.sg/components/workshops/how-to-complete-ir=
8a-and-ir21-15th-run.html">www.kcacademy.com.sg</a>&nbsp;for details</spa=
n></span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Withholding Tax on =
16 Sep (Fri)</span></span></span></li>
</ul>
</div>
<div lang=3D"x-wes=
tern"><span style=3D"font-size: small;"><span style=3D"font-size: small;"=
><strong>Finance / Accounting&nbsp;</strong><br /> </span></span>
<ul>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Effective Credit Control &amp; Debt Reco=
very on 22 Jul (Fri)</span></span></span></li>
<li><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">A Practical Guide to 2022 FRS Updates on 26 Jul (Tue)</span></spa=
n></span></li>
<li><span style=3D"font-size: small;"><span style=3D"font=
-size: small;"><span style=3D"font-size: small;">Introduction to Process =
Automation for Accountants with Power Query on 17 Aug (Wed)</span></span>=
</span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;">Accounting for Deferred Ta=
x on 23 Aug (Tue)</span></span></span></li>
<li><span style=3D"font-size=
: small;"><span style=3D"font-size: small;"><span style=3D"font-size: sma=
ll;">Introduction to Data Analytics for Accountants with Power BI on 19 O=
ct (Wed)</span></span></span></li>
</ul>
<p><strong><span style=3D"font=
-size: small;"><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">International Trade Documentation</span></span></span></strong>=
</p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">The Basics of Import/Export =
&amp; International Trade on 20 Jul (Wed)</span></span></span></li>
<li>=
<span style=3D"font-size: small;"><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Understanding the Essentials of Letters of C=
redit on 22 Jul (Fri)</span></span></span></li>
<li><span style=3D"font-=
size: small;"><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Understanding Pitfalls in LC Transactions on 19 Aug (Fri)</span>=
</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Understanding Incot=
erms 2020 on 23 Sep (Fri)</span></span></span></li>
<li><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">How to Handle Export LCs &amp; BLs: Understanding the ISBP 7=
45 &amp; Clarifications to UCP 600 on 25 Nov (Fri)</span></span></span></=
li>
</ul>
</div>
<p><strong><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;"><span style=3D"font-size: small;">Finance for N=
on-Finance</span></span></span></strong></p>
<ul>
<li><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Understanding Financial Statements for Non-Finance Personnel =
on 24 Aug (Wed)</span></span></span></li>
<li><span style=3D"font-size: =
small;"><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">Effective Cash Flow Management, Budgeting &amp; Analysis on 20 Sep (Tu=
e)</span></span></span></li>
</ul>
</div>
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lan=
g=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<di=
v lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x=
-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
 lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-wes=
tern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"=
x-western"><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">To find out more about these work=
shops and to download the registration forms, please visit&nbsp;&nbsp;</s=
pan><a href=3D"http://www.takx.com.sg/" target=3D"_blank">www.takx.com.sg=
</a></span></span></div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=

</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
=
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<=
/div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</=
div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<p><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">In the mean time, if you ha=
ve any enquiries, I'll be glad to answer them on tel: 6293 9068.&nbsp;</s=
pan></span></span></p>
<p><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Looking forward to =
your participation in our workshop!&nbsp;</span></span></span></p>
<addr=
ess><span style=3D"font-size: small;"><span style=3D"font-size: small;">&=
nbsp; </span></span>
<div lang=3D"x-western">
<div lang=3D"x-western">
=

<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn"><address><span style=3D"font-size: small;"><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Jay Goh</span></span></span></a=
ddress><address><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">&nbsp;</span></span></span><=
/address><address><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;">TAKX Solutions Pte Ltd</sp=
an></span></span></address><address><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;"><span style=3D"font-size: small;">Tel: 629=
3 9068</span></span></span></address><address><strong><span style=3D"font=
-size: small;"><span style=3D"font-size: small;"><span style=3D"font-size=
: small;">We've moved! We're now located at:&nbsp;</span></span></span></=
strong></address><address><span style=3D"font-size: small;"><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">960 Dunearn Road #0=
6-25</span></span></span></address><address><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Singapore 589486</span></span></span></address><address><span style=3D"fo=
nt-size: small;"><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">WEBSITE:&nbsp;<a href=3D"http://www.takx.com.sg/" target=3D"_=
blank">http://www.takx.com.sg</a>&nbsp;</span></span></span></address></d=
iv>
</div>
</div>
</div>
</div>
<div lang=3D"x-western">
<p><strong=
><span style=3D"font-size: small;"><span style=3D"font-size: small;"><spa=
n style=3D"font-size: small;">Note: To unsubscribe from this mailing list=
, please reply to this message and indicate UNSUBSCRIBE in the subject he=
ader.</span></span></span></strong></p>
</div>
</address></div>
</div>=

<div lang=3D"x-western">
<div lang=3D"x-western"><address>
<div lang=3D=
"x-western"></div>
</address></div>
</div>
</div>
</div>
</div>
</d=
iv>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</di=
v>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div=
>
</div>
--=_f7fNC6EXbBrwKH-G3ZaPRuB1jM2qCdp9aS0Y6Yd2GbwqD2lV--