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/.issccsr@panamaemb_org_sg/new/1660103108.H306783P422.vps.panamaemb.org.sg,S=38104
Return-path: <mailer@sgmailx.com>
Envelope-to: issccsr@panamaemb.org.sg
Delivery-date: Wed, 10 Aug 2022 11:45:08 +0800
Received: from spfilter-2.secure-dns.net ([72.18.146.82]:50292)
	by vps.panamaemb.org.sg with esmtps (TLSv1:DHE-RSA-AES256-SHA:256)
	(Exim 4.87)
	(envelope-from <mailer@sgmailx.com>)
	id 1oLceZ-00005H-Sa
	for issccsr@panamaemb.org.sg; Wed, 10 Aug 2022 11:45:08 +0800
X-DKIM-Failure: bodyhash_mismatch
Received: from sgmailx.com ([64.20.55.83])
	by spfilter-2.secure-dns.net with esmtps (TLSv1.2:AES128-GCM-SHA256:128)
	(Exim 4.92)
	(envelope-from <mailer@sgmailx.com>)
	id 1oLcds-00048e-9V
	for issccsr@panamaemb.org.sg; Tue, 09 Aug 2022 21:44:25 -0600
Received: from ns3.paracleese.net (kcacademy.biz [209.159.152.194])
	(Authenticated sender: mailer@sgmailx.com)
	by sgmailx.com (Postfix) with ESMTPA id 686756A4457
	for <issccsr@panamaemb.org.sg>; Wed, 10 Aug 2022 10:34:09 +0800 (+08)
DKIM-Filter: OpenDKIM Filter v2.11.0 sgmailx.com 686756A4457
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=sgmailx.com;
	s=dkim2k; t=1660098849;
	bh=Pi7IgjFgEaDUqC4wfFrpdyF/WRuFTFOnnuk+ulCwU2Y=;
	h=Subject:From:To:Date:From;
	b=Vj0u2xNEmW62GlMVh08zi3zVTjMLhPd+Zp2/gmUJhgExW/84LrAy1rwvQm+JJKvYj
	 iy9q5sFWPqiUJQ6E20AHf30N21TlKRdFiLMkf2nBjqPVUSFAireHmea4d1fh8i3VED
	 wpgvVbCviNCpwdYqu4N45VB6VOHKMRhn+opZuTBXWIfSg8irvCa46sO1ViJhXbOl2h
	 28FKANdl8mBz78ZG1J0t//5xzV1bCfh3h4ovDo8eE5aHNAo1jRx0qBcfsYn5wqtoca
	 mj6jyg3BknOGkFo6lm8GCHlTH+acv2+UBW78kp/taE9ru+t0dhfxCQduqAfwcNKufE
	 fioB6zGdCBmwA==
Subject: =?ISO-8859-1?Q?=3C_A_D_V_=3E_19_Aug_=7C_Understanding_Pitfalls_in?=
 =?ISO-8859-1?Q?_LC_Transactions_Workshop?=
From: Takx Training by Takx Solutions <mailer@sgmailx.com>
To: issccsr@panamaemb.org.sg
Date: Wed, 10 Aug 2022 10:51:12 +0800
Mime-Version: 1.0
Content-Type: multipart/alternative; 
 boundary="=_wQNYOARCu6e+jM4gCdDgaSyF6YXZHby7e9DxzXBKlAUGQ6cJ"
Received-SPF: pass (spfilter-2.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-2.secure-dns.net: domain of sgmailx.com designates 64.20.55.83 as permitted sender
Authentication-Results: spfilter-2.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/gcnlw0VfKKuGGtlz7Zm8ixaCsQHipSDasLI4SayDByyq9LIhVQGxFgoEWBOsT
 167FwbhxBETNWdUk1Ol2OGx3IfrIJKywOmJyM1qr8uRnWBrbSAGDjUKuU1QALjQRxCVGas64hner
 sAxif3F9DXlPCPa9l97vlJ/wBd/nIV+tviV7pUCAWmuNA8WTybi1JN85FSnfKXOZj+m3kjR2yjEF
 dVH24gTy44GssmtQfFfaYOfEZ1Dl69YjqM1Z9qeHdzH22wVDqutUr7t8xgpYAZ+scurFXSx4TQcV
 QgiG6SF3sf2EqLhRoGF0al1F7wyraMC3SQqg5dJd3fe0yxxeAfy0cHN5syFwHGhbHOns7Hva4MDW
 ZJpKrHwcWEgblbdZUgZehn+adZbCWw9sjSZyT+vp0QiCj2dEruXBOth6CnLv/z7ooylnssaBp4qr
 CXGLR/Fwtm82a+WBOXp8nHKe0R+FkIqN7hlJY/E9PivIVZDvLzV3CfkcDdwcSDTLatFFgbGfHwRn
 RB7lAnB94HxoyuzObyBmweAjFlFUDgXm9+wXZwnj/l182OUMeHyTpNN0eXybX/w7/+yp3+uy1oEL
 ow6wpSUBbleT/r0d86xdVbw6pnCJyJxgQMPM+1eFNh+wZ8r66tyL5gY9aWQL8C0Bys06v6JmnA3d
 sZjcHbH765K1BVgGhcak8XNKy66IhQ0XV54trZPLDz56+qkgJ0D5Nzgil1EQMIXvl9y5b/eUOYNl
 nteAGG6cDU6ZJQAwQXZ6OrzDBea5/l2jZAOanSBpz6Rja2u/0jI1u9IbraOzleKolhnLdfNdFTQS
 w3aMtOaAqkp5dCRYoin01yNUHMlu5O/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.
--=_wQNYOARCu6e+jM4gCdDgaSyF6YXZHby7e9DxzXBKlAUGQ6cJ
Content-Type: text/plain; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable

Financing  international trade is a  risky business. The terms and condit=
ions of  Letters of Credit (LCs)  have to be fully complied, otherwise it=
 might  lead to rejection and  non-payment. The&nbsp;Understanding Pitfal=
ls in LC Transactions workshop&nbsp;is   designed to help participants in=
terpret the risks and show them how to   protect themselves. This worksho=
p by Victor Tan is case-based,   interactive and highly practical.&nbsp;
=

Key Topics:

Common pitfalls in LC operations
Misconception of the ro=
le of sales/marketing team
Instalment shipment vs partial shipment
Pres=
entation period
Forged LCs
Consignee trap on airway bill
10% retention=
 sum
Buyer receives all the documents under the LC, but goods may differ=

Claused bills of lading
LC expired
Absence of documents called for in=
 the LC
Insurance cover effective date
Combined transport document pitf=
alls
Bills of lading confusion pitfalls
Specific ports of lading and di=
scharge
Transport document signing capacity pitfalls
House airway bill =
pitfalls
Qualified LCs
Special conditions in LCs
Groundnuts vs peanuts=

Soft clauses in LCs
FOB pitfalls
Incoterms pitfalls
Incompatible ter=
ms in LCs
Issuing bank wishes to protect itself
Terms and conditions do=
minated by a powerful seller
Inspection certificate trap
LC charges pit=
falls
Expiry date and place of presentation trap

Trainer: Victor Tan
=

Date : Friday, 19 August 2022
Venue :&nbsp;Carlton Hotel, 76 Bras Basah=
 Road
Time : 9:00am to 5:00pm (Registration starts at 8:45am)&nbsp;&nbsp=
;
Fee : $398 per participant (inclusive of Course Materials, Stationery,=
 Buffet Lunch and Refreshments)
To sign up for the workshop,&nbsp;please=
&nbsp;register&nbsp;online&nbsp;so   that we may reserve a seat for you. =
Once we have received your   registration details, we will send you a con=
firmation email along with   an invoice to facilitate your payment.&nbsp;=

Since   2007, TAKX   Solutions has trained more than 15,000 participant=
s from   over 6,000   organisations with our range of GST, tax, finance, =
risk   management and   international trade documentation workshops. In t=
he   coming weeks, Takx   Solutions will be conducting the following   wo=
rkshops:&nbsp;
&nbsp;
Taxation&nbsp;

















=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=
















Preparing for GST Rate Change webinar on =
12 Aug (Fri)
Mastering the Basic &amp; Intermediate Concepts of GST on 2=
5 Aug (Thu)
Introduction to Transfer Pricing on 26 Aug (Fri)
How to Com=
plete IR8A &amp; IR21 on 9 Sep (Fri) - conducted by our sister company KC=
 Academy, please visit&nbsp;www.kcacademy.com.sg&nbsp;for details
Withho=
lding Tax on 16 Sep (Fri)
Preparing for GST Rate Change (classroom-based=
) on 29 Sep (Thu)
GST: Zero-Rating for International Services &amp; Expo=
rts on 17 Nov (Thu)


Finance / Accounting&nbsp;=20

Introduction to=
 Process Automation for Accountants with Power Query on 17 Aug (Wed)
Acc=
ounting for Deferred Tax on 23 Aug (Tue)
Business Writing to Collect Deb=
ts on 16 Sep (Fri)
Introduction to Data Analytics for Accountants with P=
ower BI on 19 Oct (Wed)
Introduction to Consolidated Accounts on 20 Oct =
(Thu)

International Trade Documentation

Understanding Pitfalls in L=
C Transactions on 19 Aug (Fri)
Understanding Incoterms 2020 on 23 Sep (F=
ri)
Understanding the Essentials of Letters of Credit on 14 Oct (Fri)
T=
he Basics of Import/Export &amp; International Trade on 19 Oct (Wed)
How=
 to Handle Export LCs &amp; BLs: Understanding the ISBP 745 &amp; Clarifi=
cations to UCP 600 on 25 Nov (Fri)


Finance for Non-Finance

Unders=
tanding Financial Statements for Non-Finance Personnel on 24 Aug (Wed)
E=
ffective Cash Flow Management, Budgeting &amp; Analysis on 20 Sep (Tue)
=





































=



















&nbsp;To find out more about these w=
orkshops and to download the registration forms, please visit&nbsp;&nbsp;=
www.takx.com.sg




























=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=





































=


















In the mean time, if you have any enq=
uiries, I'll be glad to answer them on tel: 6293 9068.&nbsp;&nbsp;


L=
ooking forward to your participation in our workshop!&nbsp;
&nbsp;=20

=




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





Note: To unsubscribe from this=
 mailing list, please reply to this message and indicate UNSUBSCRIBE in t=
he subject header.








--=_wQNYOARCu6e+jM4gCdDgaSyF6YXZHby7e9DxzXBKlAUGQ6cJ
Content-Type: text/html; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable

<p><span style=3D"font-size: small;">Financing  international trade is a =
 risky business. The terms and conditions of  Letters of Credit (LCs)  ha=
ve to be fully complied, otherwise it might  lead to rejection and  non-p=
ayment. The&nbsp;<strong>Understanding Pitfalls in LC Transactions worksh=
op</strong>&nbsp;is   designed to help participants interpret the risks a=
nd show them how to   protect themselves. This workshop by Victor Tan is =
case-based,   interactive and highly practical.<strong>&nbsp;</strong></s=
pan></p>
<p><strong><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;">Key Topics:</span></span></strong></p>
<ul>
<li><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">Common pitfa=
lls in LC operations</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Misconception of the role of sale=
s/marketing team</span></span></li>
<li><span style=3D"font-size: small;=
"><span style=3D"font-size: small;">Instalment shipment vs partial shipme=
nt</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Presentation period</span></span></li>
<li><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;">Forged LCs</sp=
an></span></li>
<li><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;">Consignee trap on airway bill</span></span></li>
<li><sp=
an style=3D"font-size: small;"><span style=3D"font-size: small;">10% rete=
ntion sum</span></span></li>
<li><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Buyer receives all the documents under the L=
C, but goods may differ</span></span></li>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;">Claused bills of lading</span>=
</span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">LC expired</span></span></li>
<li><span style=3D"font-size:=
 small;"><span style=3D"font-size: small;">Absence of documents called fo=
r in the LC</span></span></li>
<li><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">Insurance cover effective date</span></spa=
n></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">Combined transport document pitfalls</span></span></li>
<li><spa=
n style=3D"font-size: small;"><span style=3D"font-size: small;">Bills of =
lading confusion pitfalls</span></span></li>
<li><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Specific ports of lading and=
 discharge</span></span></li>
<li><span style=3D"font-size: small;"><spa=
n style=3D"font-size: small;">Transport document signing capacity pitfall=
s</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">House airway bill pitfalls</span></span></li>
<li><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;">Qualifi=
ed LCs</span></span></li>
<li><span style=3D"font-size: small;"><span st=
yle=3D"font-size: small;">Special conditions in LCs</span></span></li>
<=
li><span style=3D"font-size: small;"><span style=3D"font-size: small;">Gr=
oundnuts vs peanuts</span></span></li>
<li><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;">Soft clauses in LCs</span></span><=
/li>
<li><span style=3D"font-size: small;"><span style=3D"font-size: sma=
ll;">FOB pitfalls</span></span></li>
<li><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">Incoterms pitfalls</span></span></li=
>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">Incompatible terms in LCs</span></span></li>
<li><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;">Issuing bank wishes to pro=
tect itself</span></span></li>
<li><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;">Terms and conditions dominated by a powerf=
ul seller</span></span></li>
<li><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Inspection certificate trap</span></span></l=
i>
<li><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">LC charges pitfalls</span></span></li>
<li><span style=3D"font-size: =
small;"><span style=3D"font-size: small;">Expiry date and place of presen=
tation trap</span></span></li>
</ul>
<p><strong><a href=3D"http://www.t=
akx.com.sg/trainers/victor-tan/"><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">Trainer: Victor Tan</span></span></a></strong=
></p>
<p><strong><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">Date : Friday, 19 August 2022</span></span></strong></p>
<p=
><span style=3D"font-size: small;"><span style=3D"font-size: small;"><str=
ong>Venue :&nbsp;</strong><strong>Carlton Hotel, 76 Bras Basah Road</stro=
ng></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;<strong>&nbsp;</strong></span></span></p>
<p><s=
pan style=3D"font-size: small;"><span style=3D"font-size: small;"><strong=
>Fee : $398 per participant (</strong><strong>inclusive of Course Materia=
ls, Stationery, Buffet Lunch and Refreshments)</strong></span></span></p>=

<p><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
To sign up for the workshop,&nbsp;<strong>please&nbsp;</strong><strong><a=
 href=3D"https://www.takx.com.sg/components/workshops/advanced-letters-of=
-credit.html" target=3D"_blank">register&nbsp;online</a>&nbsp;</strong>so=
   that we may reserve a seat for you. Once we have received your   regis=
tration details, we will send you a confirmation email along with   an in=
voice to facilitate your payment.&nbsp;</span></span></p>
<div lang=3D"x=
-western"><span style=3D"font-size: small;"><span style=3D"font-size: sma=
ll;">Since   2007, TAKX   Solutions has trained more than 15,000 particip=
ants from   over 6,000   organisations with our range of GST, tax, financ=
e, risk   management and   international trade documentation workshops. I=
n the   coming weeks, Takx   Solutions will be conducting the following  =
 workshops:&nbsp;</span></span></div>
<div lang=3D"x-western"><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;">&nbsp;</span></=
span></div>
<div lang=3D"x-western"><strong><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">Taxation&nbsp;</span></span></str=
ong></div>
<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">
<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">
<ul>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">Preparing for GST Rate Change webinar on 12 Aug (Fri)</span>=
</span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;">Mastering the Basic &amp; Intermediate Concepts of GST on 25=
 Aug (Thu)</span></span></li>
<li><span style=3D"font-size: small;"><spa=
n style=3D"font-size: small;">Introduction to Transfer Pricing on 26 Aug =
(Fri)</span></span></li>
<li><span style=3D"font-size: small;"><span sty=
le=3D"font-size: small;">How to Complete IR8A &amp; IR21 on 9 Sep (Fri) -=
 conducted by our sister company KC Academy, please visit&nbsp;<a href=3D=
"https://www.kcacademy.com.sg/components/workshops/how-to-complete-ir8a-a=
nd-ir21-15th-run.html">www.kcacademy.com.sg</a>&nbsp;for details</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Withholding Tax on 16 Sep (Fri)</span></span></li>
<li><span =
style=3D"font-size: small;"><span style=3D"font-size: small;">Preparing f=
or GST Rate Change (classroom-based) on 29 Sep (Thu)</span></span></li>
=
<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">G=
ST: Zero-Rating for International Services &amp; Exports on 17 Nov (Thu)<=
/span></span></li>
</ul>
</div>
<div lang=3D"x-western"><span style=3D=
"font-size: small;"><strong>Finance / Accounting&nbsp;</strong><br /> </s=
pan>
<ul>
<li><span style=3D"font-size: small;">Introduction to Process=
 Automation for Accountants with Power Query on 17 Aug (Wed)</span></li>
=

<li><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Accounting for Deferred Tax on 23 Aug (Tue)</span></span></li>
<li><span=
 style=3D"font-size: small;"><span style=3D"font-size: small;">Business W=
riting to Collect Debts on 16 Sep (Fri)</span></span></li>
<li><span sty=
le=3D"font-size: small;"><span style=3D"font-size: small;">Introduction t=
o Data Analytics for Accountants with Power BI on 19 Oct (Wed)</span></sp=
an></li>
<li><span style=3D"font-size: small;"><span style=3D"font-size:=
 small;">Introduction to Consolidated Accounts on 20 Oct (Thu)</span></sp=
an></li>
</ul>
<p><strong><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">International Trade Documentation</span></span></s=
trong></p>
<ul>
<li><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;">Understanding Pitfalls in LC Transactions on 19 Aug (Fri=
)</span></span></li>
<li><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">Understanding Incoterms 2020 on 23 Sep (Fri)</span></=
span></li>
<li><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">Understanding the Essentials of Letters of Credit on 14 Oct (F=
ri)</span></span></li>
<li><span style=3D"font-size: small;"><span style=
=3D"font-size: small;">The Basics of Import/Export &amp; International Tr=
ade on 19 Oct (Wed)</span></span></li>
<li><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;">How to Handle Export LCs &amp; BLs=
: Understanding the ISBP 745 &amp; Clarifications to UCP 600 on 25 Nov (F=
ri)</span></span></li>
</ul>
</div>
<p><strong><span style=3D"font-siz=
e: small;"><span style=3D"font-size: small;">Finance for Non-Finance</spa=
n></span></strong></p>
<ul>
<li><span style=3D"font-size: small;"><span=
 style=3D"font-size: small;">Understanding Financial Statements for Non-F=
inance Personnel on 24 Aug (Wed)</span></span></li>
<li><span style=3D"f=
ont-size: small;"><span style=3D"font-size: small;">Effective Cash Flow M=
anagement, Budgeting &amp; Analysis on 20 Sep (Tue)</span></span></li>
<=
/ul>
</div>
<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"><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">&nbsp;To find out more about these workshops and to d=
ownload the registration forms, please visit&nbsp;&nbsp;<a href=3D"http:/=
/www.takx.com.sg/" target=3D"_blank">www.takx.com.sg</a></span></span></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>
</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>
<p><span style=3D"font-size: small;"><span style=3D"font-size: sm=
all;">In the mean time, if you have any enquiries, I'll be glad to answer=
 them on tel: 6293 9068.&nbsp;&nbsp;</span></span></p>
<div lang=3D"x-we=
stern">
<div lang=3D"x-western">
<p><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">Looking forward to your participation in=
 our workshop!&nbsp;</span></span></p>
<address><span style=3D"font-size=
: small;">&nbsp; </span>
<div lang=3D"x-western">
<div lang=3D"x-wester=
n">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-w=
estern"><address><span style=3D"font-size: small;"><span style=3D"font-si=
ze: small;">Jay Goh</span></span></address><address><span style=3D"font-s=
ize: small;"><span style=3D"font-size: small;">&nbsp;</span></span></addr=
ess><address><span style=3D"font-size: small;"><span style=3D"font-size: =
small;">TAKX Solutions Pte Ltd</span></span></address><address><span styl=
e=3D"font-size: small;"><span style=3D"font-size: small;">Tel: 6293 9068<=
/span></span></address><address><strong><span style=3D"font-size: small;"=
><span style=3D"font-size: small;">We've moved! We're now located at:&nbs=
p;</span></span></strong></address><address><span style=3D"font-size: sma=
ll;"><span style=3D"font-size: small;">960 Dunearn Road #06-25</span></sp=
an></address><address><span style=3D"font-size: small;"><span style=3D"fo=
nt-size: small;">Singapore 589486</span></span></address><address><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">WEBSITE:&nbs=
p;<a href=3D"http://www.takx.com.sg/" target=3D"_blank">http://www.takx.c=
om.sg</a>&nbsp;</span></span></address></div>
</div>
</div>
</div>
</=
div>
<div lang=3D"x-western">
<p><strong><span style=3D"font-size: smal=
l;"><span style=3D"font-size: small;">Note: To unsubscribe from this mail=
ing list, please reply to this message and indicate UNSUBSCRIBE in the su=
bject header.</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>
--=_wQNYOARCu6e+jM4gCdDgaSyF6YXZHby7e9DxzXBKlAUGQ6cJ--