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charset="windows-1252" Content-Transfer-Encoding: quoted-printable Pleasecall 012-588 2263 =A0email tojames-otc@outlook.com =A0 HYBRID PUBLIC PROGRAM IRBM E-INVOICING WITH NEW SALES=20 AND SERVICES TAX (** Choose either Zoom OR Physical Session) Remote Online Training (Via Zoom)=A0=A0& Dorsett Grand Subang Hotel, Selangor=A0 (Physical) =A0(SBL Khas / HRD Corp Claimable Course) Date : 17 Nov2025 (Mon) |=A0 9am =96 5pm=A0=A0=A0=A0=A0=A0 =A0By Joyce =A0=A0=A0=A0=A0=A0=A0=A0 18 Nov 2025 (Tue)=A0 |=A0 9am =96 5pm=A0=A0 = =A0=A0=A0=A0=A0=A0=A0=A0.=A0=A0=A0=A0=A0=A0=A0 =2E =A0 =A0 OVERVIEW The introduction of e-invoicing is one of Malaysian=92s government = digitalisation=20 agenda for efficient tax administration. The purpose is to improve the = efficiency=20 and transparency of the invoicing process. It will also help to reduce = tax=20 evasion and fraud. The third phase implementation had begun on 1 July = 2025.=20 However, there is a new =A0 This course will enable participants to learn advance aspects of = e-invoicing=20 with sales and services tax=2E =A0 Users will need to understand types of sales and services tax as = mechanics=20 of issuing e-invoices. The correction documents like e-credit note, = refund=20 note.=20 =A0 Participants will be expected to activate organisation or individual = testing=20 portal for Malaysian=92s Inland MyInvois portal for hands on sessions.=20 =A0 Participants will also obtain tips on smoothening post implementation = challenges=20 to workflow and organisation processes.=20 =A0 Who should attend: Mainly business owners, directors, senior management = and=20 their accounting, taxation, internal auditors, finance=2E =A0 Staff from other departments like Information Technology, Supply Chain, = Human=20 Resource, Sales, Procurement, Shipping, Marketing, Customer Services = Purchasing,=20 project management and operations with finance related operational = documentation=20 responsibility who wish to understand the post implementation challenges = of=20 e-invoicing impact to departmental business operations=2E =A0 OBJECTIVES On completion of the programme, participants will be able to:- 1.=A0=A0=A0=A0=A0 Understand the latest Frequently Asked Questions (FAQ) = of treatment=20 of income and expenses as per IRBM=92s requirements 2.=A0=A0=A0=A0=A0 Understand the MyInvois workflow process (manual and via = API method=20 from accounting and Enterprise Resource Planning (ERP) software 3.=A0=A0=A0=A0=A0 Understand the required MyInvois information field in = myInvois portal 4.=A0=A0=A0=A0=A0 Understand the types of income and expenses which = requires compliance=20 of e-invoicing and understand the parties or income which exemption = requirements=20 of e-invoicing applies=2E 5.=A0=A0=A0=A0=A0 Understand and solve post e-invoicing implementation = challenges and=20 impacts=20 6.=A0=A0=A0=A0=A0 Understand and apply the correct sales and service tax = rates on products=20 and services sold=2E =A0 METHODOLOGY Where appropriate, activities will include the following: -=A0=A0=A0=A0=A0=A0 Lecture and Video Presentation -=A0=A0=A0=A0=A0=A0 Gamified interactive quizzes session -=A0=A0=A0=A0=A0=A0 Faciliated Group Discussions with Q&A -=A0=A0=A0=A0=A0=A0 Open Question and Answer (Q&A) Sessions -=A0=A0=A0=A0=A0=A0 Hands on test invoice submission in MyInvois Portal =A0 OUTLINE OF WORKSHOP =A0 Module 1 Overview and requirements of e-invoicing after implementation 1.=A0=A0=A0=A0=A0 Overview of IRBM E-invoicing latest updates =B7=A0=A0=A0=A0=A0=A0 MADANI digitalisation agenda e-invoicing phases for = businesses=2E =B7=A0=A0=A0=A0=A0=A0 IRBM related offences if failure to comply =B7=A0=A0=A0=A0=A0=A0 Latest tax incentives for investment in = digitalisation for-e invoice=20 implementation (Budget 2024 & Budget 2025-if applicable) =B7=A0=A0=A0=A0=A0=A0 Digital grant application from Malaysian Digital = Economic Corporation=20 (MDEC) for Micro Small Medium Enterprises (MSME) 2.=A0=A0=A0=A0 Types of e-invoice format (consolidated e-invoice = (applicable to certain=20 B2C transactions), individual e-invoice (B2B and B2G transactions) and = self-billed=20 e-invoices and self-billed credit/debit notes.=20 3.=A0=A0=A0=A0 Sales and Service Tax (based on 1 July 2025 Sales Tax Order = and Service=20 Tax 2018 Amendment) =B7=A0=A0=A0=A0=A0=A0 Overview of SST, SST Threshold and Criteria of = Taxable Services and=20 Taxable Persons.=20 =B7=A0=A0=A0=A0=A0=A0 Parties exempted from paying SST=2E =B7=A0=A0=A0=A0=A0=A0 Rates of service tax for new sectors affected=A0 - = Construction, Leasing,=20 Private healthcare services for Non Citizens, Education and Financial = Services =B7=A0=A0=A0=A0=A0=A0 How to apply B2B exemption for service tax returns = and filing in mySST =B7=A0=A0=A0=A0=A0=A0 How to apply sales tax exemption for new and = existing manufacturers=20 and traders who produce exempted goods/services after 1 July 2025 =B7=A0=A0=A0=A0=A0=A0 Fields that need to be keyed during e-invoicing = issue.=20 =B7=A0=A0=A0=A0=A0=A0 Sales tax refund for bad debts=2E =A0 Module 2 E-invoicing workflow process in myInvois portal 4.=A0=A0=A0=A0 IRBM e-invoice general workflow from pre submission step = and e-invoicing=20 reporting processes for organisations-Manual Process =B7=A0=A0=A0=A0=A0=A0 Instant validation process by IRBM using Continuous = Transaction Control=20 (CTC) model =B7=A0=A0=A0=A0=A0=A0 What is E-Invoice PEPPOL network? =B7=A0=A0=A0=A0=A0=A0 Taxpayer Identification Number (TIN) validation =B7=A0=A0=A0=A0=A0=A0 Scenarios of seller cancellation and buyer = rejection, and resubmission=20 of e-invoices within time frame window=2E =B7=A0=A0=A0=A0=A0=A0 Amendments of e-invoicing invoices processes to IRBM =B7=A0=A0=A0=A0=A0=A0 72-Hours grace period for e-invoice cancellation by = seller and rejection=20 by buyers =B7=A0=A0=A0=A0=A0=A0 Issuing Debit Notes and Credit Notes for = adjustments=2E =B7=A0=A0=A0=A0=A0=A0 The role of refund notes to buyer which is also = component of e-invoice =A0 5.=A0=A0=A0=A0=A0 Understand the components of e-Invoice issue = requirements in MyInvois =B7=A0=A0=A0=A0=A0=A0 Supplier=92s TIN, business registration number, MSIC = code update in MyInvois=20 profile management =B7=A0=A0=A0=A0=A0=A0 Buyer=92s TIN including GENERAL TIN (Appendix 1 IRBM = guidelines) =B7=A0=A0=A0=A0=A0=A0 Supplier=92s business registration = number/Identification Number/Passport=20 number =B7=A0=A0=A0=A0=A0=A0 Generating e-invoice code/number and date =96 = without ERP API integration =B7=A0=A0=A0=A0=A0=A0 Description of Product or Service column =B7=A0=A0=A0=A0=A0=A0 Tax type =96 Tourism Tax, Sales Tax, Service Tax, = Low value goods tax,=20 Exemption from tax =B7=A0=A0=A0=A0=A0=A0 Tax rate =B7=A0=A0=A0=A0=A0=A0 Tax amount =B7=A0=A0=A0=A0=A0=A0 Total excluding tax =B7=A0=A0=A0=A0=A0=A0 Total including tax =B7=A0=A0=A0=A0=A0=A0 Prepayment and billing frequency =B7=A0=A0=A0=A0=A0=A0 Import and Export information (Mandatory for IRBM = and Royal Malaysian=20 Customs data harmonisation) for self-billed e-invoices=2E =A0 6.=A0=A0=A0=A0 Post implementation Impacts on business operation and = essential financial=20 process (Accounts Receivable and Accounts Payable) and its related = functions.=20 =A0 Module 3: E-invoicing requirements for specific transactions (IRBM = Specific=20 guidelines (Oct 4th 2024 latest update) 7.=A0=A0=A0=A0=A0 Types of income or expenses that requires e-invoicing as = proof of income=20 and proof of expenses =A0 8.=A0=A0=A0=A0 Creation/Issuance of e-invoice relating to various = scenarios-MyInvois =B7=A0=A0=A0=A0=A0=A0 E-invoices creation =96 Seller to Buyer =B7=A0=A0=A0=A0=A0=A0 Self-billed e-Invoices - How to issue self-billed = e-invoices based=20 on related scenarios with general BUYER TIN numbers for domestic, import = and=20 export transactions =B7=A0=A0=A0=A0=A0=A0 Commission payments to agents, dealers, distributors = (monetary or non-monetary=20 benefit)-periodic statements and basis used (accrual or paid) basis=2E =B7=A0=A0=A0=A0=A0=A0 vii-Issuing e-invoices=20 =B7=A0=A0=A0=A0=A0=A0 Applicable for retail services/service = management/property development/investment=20 holding industries income ie -=A0=A0=A0=A0=A0=A0 recurring fees and progress billing -=A0=A0=A0=A0=A0=A0 refundable deposits, non-refundable deposits, advance = payments (prepayments),=20 -=A0=A0=A0=A0=A0=A0 inter-company charges -=A0=A0=A0=A0=A0=A0 interest income/expense, dividend income, dividend = expense, investment=20 income, rental income, treatment of utilities bills under rental = arrangement,=20 loyalties points, vouchers and gift points=2E 9.=A0=A0=A0=A0=A0 Obtaining e-invoices supporting from suppliers =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 i.=A0=A0=A0=A0 Transactions = with Buyers =96 How to obtain e-invoicing=20 from retail suppliers for staff claims and reimbursement =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 ii.=A0=A0=A0=A0 Statements/ Bills = on a periodic basis from suppliers=96=20 Applicable to specific industries only (telecommunications, healthcare, = insurance =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 iii.=A0=A0=A0=A0 Disbursement and = reimbursements with third parties=92 arrangement =A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0=A0 iv.=A0=A0=A0=A0 Employment = perquisites and benefits, directors=92 fees &=20 certain expenses incurred by employee on behalf of the employer =A0 =A0 =A0 ** Certificate of attendance will be awarded for those who completed the = course =A0 ABOUT THE FACILITATOR=20 =A0 JOYCE LEE -=A0=A0=A0=A0 Chartered Accountant, Fellow ACCA UK (Year 2008) and MIA = (Year 2003) -=A0=A0=A0=A0 Certified Train the Trainer (TTT), PSMB, 2015 No: 13320 -=A0=A0=A0=A0 Certified Neuro Linguistic Programme (NLP) Practitioner & = Certified TimeLine=20 Therapy NLP Coach, 2017 (ABNLP) & Licensed Hypnotherapist (Association of = Hypnotherapy=20 Practitioners Malaysia AHPM 2017) -=A0=A0=A0=A0 Certified Change Management Practitioner (PROSCI USA =96 = 2017) =A0 Joyce is a Fellow Member of Chartered Association of Certified = Accountants=20 (ACCA), United Kingdom (UK) and a Chartered Accountant member of Malaysia = Institute=20 of Accountants (MIA). Her career began in one of the largest Malaysia = conglomerate,=20 Berjaya Group of Companies in role of a group financial accountant. She = then=20 moved into telecommunications (Maxis Communications, Nokia Networks) and = ICT=20 industry (IBM Malaysia) in various roles in management, business & = operational=20 finance, finance analysis, planning & budgeting. Since year 2012 & = beyond,=20 she was headhunted to join one of the established regional and global = FMCG=20 food/beverage, finance tech and recently, Avon, a global cosmetics single = and=20 multi -level marketing industry in a senior commercial finance leadership = role=2E =A0 Her interest in training and facilitation began in Nokia Networks = Malaysia=20 when she was requested to train business managers the essentials of = finance=20 analysis, Sarbannes Oxley (SOX) compliance requirements and = interpretation=20 of financials=2E =A0 Due to passion and interest in public speaking, training and development = she=20 was the Past President of Malaysian Insititute of Human Resource = Management=20 (MIHRM) Toastmasters Club in year 2007-2008. She successfully obtained = Advance=20 Communication Bronze, Advanced Communication Silver (ACB, ACS) and = Competent=20 Leader (CL) communication awards from Toastmasters International, USA.=A0 = In=20 addition, she was Past President of Rotaract Club of Port Klang = Centennial,=20 part of Rotary International Organisation=2E =A0 What you can expect from Joyce is the ability to explain some how complex = financial=20 concepts in layman=92s terms. Plus point is her vast experience in = business,=20 finance, accounting & people management gained in Malaysia PLCs and = global=20 multi-national companies will enriches participants=92 knowledge and = increases=20 their aptitude for appreciating the intricate subject of Finance and = Management.=20 She also familiar with training of junior accountants in shared services = accounting=20 function environment due to exposure in IBM Malaysia in shared services = regional=20 accounting & finance center=2E =A0 She has conducted various programs such as: 1.=A0=A0=A0=A0=A0=A0 Finance for Non Finance Personnel & Managers 2.=A0=A0=A0=A0=A0=A0 Use of Financial Information for Strategic Cost = Management 3.=A0=A0=A0=A0=A0=A0 Effective Financial Management.=20 4.=A0=A0=A0=A0=A0=A0 Effective Credit Control Management and Processes 5.=A0=A0=A0=A0=A0=A0 Business Accounting & Accounting Functions=20 6.=A0=A0=A0=A0=A0=A0 Budgeting & Strategic Planning 7.=A0=A0=A0=A0=A0=A0 Financial Wellness & Literacy Workshop: Money and Me = programmes=2E 8.=A0=A0=A0=A0=A0=A0 Accounting standards workshop and training =A0 The list of clients who had benefitted from her expertise were: 1.=A0=A0=A0=A0=A0 PMI Industries Sdn Bhd, & Mackenzie Industries = (subsidiaries of Wah=20 Seong Group) 2.=A0=A0=A0=A0=A0 Star Media Radio Group of Companies 3.=A0=A0=A0=A0=A0 MyWIN Academy Berhad (Prime Minister=92s Department) 4.=A0=A0=A0=A0=A0 Wah Seong Group Corporation Berhad 5.=A0=A0=A0=A0=A0 Clipsal Manufacturing (Schneider Electric) 6.=A0=A0=A0=A0=A0 Bintulu Development Authority (BDA) 7.=A0=A0=A0=A0=A0 Sudong (subsidiary company of Singtel Telecommunications = Inc) Malacca=20 & Klang=20 8.=A0=A0=A0=A0=A0 UMW Corporation Berhad SL1M programmes 9.=A0=A0=A0=A0=A0 Gentpac Malaysia (Shared Services Accounting and Finance = Center)=20 10.=A0=A0 UEM Edgenta Malaysia Berhad 11.=A0=A0 Construction Industrial Development Berhad (CIDB) 12.=A0=A0 Malaysian Communications and Multimedia Commission (MCMC) 13.=A0=A0 Amway Malaysia Holdings Berhad 14.=A0=A0 Salcon Engineering Berhad 15.=A0=A0 Malakoff Corporation Berhad (MCB) and subsidiaries.=20 16.=A0=A0 Human Resource Development Fund (HRDF) Finance Public = Programmes: PENJANA=20 for Small & Medium Size (SME) =A0 (SBL Khas / HRD Corp Claimable Course) TRAINING FEE 14 hours Remote Online Training (Via Zoom) RM 1,296.00/pax=A0=A0=A0=A0 (excluded 8% SST) =20 2 days Face-to-Face Training (Physical Training at Hotel) RM 1,900.00/pax=A0=A0=A0=A0 (excluded 8% SST) Group Registration: Register 3 participants from the same organization, = the=20 4th participant is FREE.=20 (Buy 3 Get 1 Free) if Register before 10 Nov 2025. Please act fast to = grab=20 your favourite training program! =A0 CLICK HERE TO DOWNLOAD THE FULL BROCHURE FILE!!!=A0 We hope you find it informative and interesting and we look forward to = seeing=20 you soon=2E Please act fast to grab your favorite training program! Pleasecall = 012-588=20 2263 or email to james-otc@outlook.com =A0 Do forward this email to all your friends and colleagues who might be = interested=20 to attend these programs =A0 If you would like to unsubscribe from our email list at any time, please = simply=20 reply to the e-mail and type Unsubscribe in the subject area. We will remove your name from the list and you will = not=20 receive any additional e-mail=2E If you=92ve already unsubscribed but you are still receiving emails, = kindly check=20 with your IT technician whether another email address=20 is linked to yours.We apologize for any inconvenience caused and = appreciate=20 your understanding=2E Thanks=A0 Regards James OTC Training Centre Sdn Bhd Mobile No. : 012-5882263 Email address:=A0james-otc@outlook.com =A0 --4525f558ec6473c462c0048f0019979d Content-Type: text/html; charset="windows-1252" Content-Transfer-Encoding: quoted-printable <!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <meta content=3D"text/html; charset=3D" http-equiv=3D"content-type"> </head> <body style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Tahoma, Tahoma"> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Please</span></b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US'> = <b>call=20 012-588 2263</b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><?xml:namespace=20 prefix =3D "o" ns =3D "urn:schemas-microsoft-com:office:office"=20 /><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'><font=20 size=3D3> email to<span style=3D"COLOR: blue"> = </span></font></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><a><b><span=20 lang=3DEN-US=20 style=3D"FONT-SIZE: 12pt; mso-ansi-language: = EN-US">james-otc@outlook.com</span></b></a><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm"=20 align=3Dcenter><b><u><span lang=3DEN-US=20 style=3D'FONT-SIZE: 20pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = red; mso-ansi-language: EN-US'>HYBRID=20 PUBLIC PROGRAM</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 28pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = blue; mso-ansi-language: EN-US'>IRBM=20 E-INVOICING WITH NEW SALES </span></b><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 28pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'><o:p></o:p></span></b></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 28pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = blue; mso-ansi-language: EN-US'>AND=20 SERVICES TAX</span></b></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 18pt; FONT-FAMILY: "Times New Roman",serif; = BACKGROUND: yellow; COLOR: black; mso-ansi-language: EN-US'>(**=20 Choose either Zoom OR Physical Session)</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'>Remote=20 Online Training <span style=3D"COLOR: red">(Via=20 Zoom) </span>&</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'>Dorsett=20 Grand Subang Hotel, Selangor <span=20 style=3D"COLOR: red">(Physical)</span></span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US style=3D"FONT-SIZE: 11pt; mso-ansi-language: EN-US"><font=20 face=3DArial> </font></span></b><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'>=20 </span></b><font size=3D3><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: red; = mso-ansi-language: EN-US'>(SBL=20 Khas / HRD Corp Claimable Course)</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><b><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'>Date=20 : 17 Nov<span style=3D"COLOR: #0d0d0d"> </span>2025 (Mon) | 9am =96 = 5pm<span=20 style=3D"COLOR: #0d0d0d"> = </span>By=20 Joyce</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><a=20 name=3D_Hlk92710438><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: = EN-US'> =20 <span style=3D"COLOR: #0d0d0d">18 Nov </span></span></b></a><b><span = lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'>2025=20 (Tue) | 9am =96 5pm <span=20 style=3D"COLOR: = #0d0d0d"> </span><span=20 style=3D"COLOR: white">.</span><span=20 style=3D"COLOR: #0d0d0d"> = </span><span=20 style=3D"COLOR: white">.</span></span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font=20 size=3D3><b><u><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>OVERVIEW</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>The=20 introduction of e-invoicing is one of Malaysian=92s government = digitalisation=20 agenda for efficient tax administration. The purpose is to improve the=20 efficiency and transparency of the invoicing process. It will also help = to=20 reduce tax evasion and fraud. The third phase implementation had begun on = 1 July=20 2025. However, there is a new</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>This=20 course will enable participants to learn advance aspects of e-invoicing = with=20 sales and services tax.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Users=20 will need to understand types of sales and services tax as mechanics of = issuing=20 e-invoices. The correction documents like e-credit note, refund note.=20 </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Participants=20 will be expected to activate organisation or individual testing portal = for=20 Malaysian=92s Inland MyInvois portal for hands on sessions. </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Participants=20 will also obtain tips on smoothening post implementation challenges to = workflow=20 and organisation processes. </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Who=20 should attend: Mainly business owners, directors, senior management and = their=20 accounting, taxation, internal auditors, finance.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Staff=20 from other departments like Information Technology, Supply Chain, Human=20 Resource, Sales, Procurement, Shipping, Marketing, Customer Services = Purchasing,=20 project management and operations with finance related operational = documentation=20 responsibility who wish to understand the post implementation challenges = of=20 e-invoicing impact to departmental business operations.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font=20 size=3D3><b><u><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>OBJECTIVES</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 115%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>On=20 completion of the programme, participants will be able to:-</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">1.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Understand=20 the latest Frequently Asked Questions (FAQ) of treatment of income and = expenses=20 as per IRBM=92s requirements</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">2.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Understand=20 the MyInvois workflow process (manual and via API method from accounting = and=20 Enterprise Resource Planning (ERP) software</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">3.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Understand=20 the required MyInvois information field in myInvois portal</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">4.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Understand=20 the types of income and expenses which requires compliance of e-invoicing = and=20 understand the parties or income which exemption requirements of = e-invoicing=20 applies.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">5.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Understand=20 and solve post e-invoicing implementation challenges and impacts = </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">6.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Understand=20 and apply the correct sales and service tax rates on products and = services=20 sold.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p> </o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font=20 size=3D3><b><u><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>METHODOLOGY</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><font size=3D3><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Where=20 appropriate, activities will include the following:</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; mso-list: l4 level1 = lfo2"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; mso-fareast-font-family: = Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Lecture=20 and Video Presentation</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; mso-list: l4 level1 = lfo2"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; mso-fareast-font-family: = Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Gamified=20 interactive quizzes session</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; mso-list: l4 level1 = lfo2"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; mso-fareast-font-family: = Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Faciliated=20 Group Discussions with Q&A</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; mso-list: l4 level1 = lfo2"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; mso-fareast-font-family: = Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Open=20 Question and Answer (Q&A) Sessions</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; mso-list: l4 level1 = lfo2"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; mso-fareast-font-family: = Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Hands=20 on test invoice submission in MyInvois Portal</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><font size=3D3><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = blue; mso-ansi-language: EN-US'>OUTLINE=20 OF WORKSHOP</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = blue; mso-ansi-language: EN-US'> </span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <div align=3Dcenter> <table class=3DMsoNormalTable=20 style=3D"BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; = mso-padding-alt: 0cm 0cm 0cm 0cm"=20 cellSpacing=3D0 cellPadding=3D0 border=3D0> =20 <tr style=3D"mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: = yes"> <td=20 style=3D"BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext = 1pt solid; WIDTH: 545.45pt; BORDER-BOTTOM: windowtext 1pt solid; = PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: = windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: = transparent"=20 vAlign=3Dtop width=3D727> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><u><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Module=20 1 Overview and requirements of e-invoicing after=20 implementation</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">1.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Overview=20 of IRBM E-invoicing latest updates</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>MADANI=20 digitalisation agenda e-invoicing phases for = businesses.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>IRBM=20 related offences if failure to comply</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Latest=20 tax incentives for investment in digitalisation for-e invoice=20 implementation (Budget 2024 & Budget 2025-if = applicable)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Digital=20 grant application from Malaysian Digital Economic Corporation (MDEC) = for=20 Micro Small Medium Enterprises (MSME)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New = Roman"'><span=20 style=3D"mso-list: Ignore">2.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Types=20 of e-invoice format (consolidated e-invoice (applicable to certain = B2C=20 transactions), individual e-invoice (B2B and B2G transactions) and=20 self-billed e-invoices and self-billed credit/debit notes.=20 <o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New = Roman"'><span=20 style=3D"mso-list: Ignore">3.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Sales=20 and Service Tax (based on 1 July 2025 Sales Tax Order and Service = Tax 2018=20 Amendment)<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Overview=20 of SST, SST Threshold and Criteria of Taxable Services and Taxable=20 Persons. <o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Parties=20 exempted from paying SST.<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Rates=20 of service tax for new sectors affected - Construction, = Leasing,=20 Private healthcare services for Non Citizens, Education and = Financial=20 Services<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>How=20 to apply B2B exemption for service tax returns and filing in=20 mySST<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>How=20 to apply sales tax exemption for new and existing manufacturers and=20 traders who produce exempted goods/services after 1 July=20 2025<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Fields=20 that need to be keyed during e-invoicing issue. = <o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Sales=20 tax refund for bad debts.<o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 115%"><span = lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><u><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Module=20 2 E-invoicing workflow process in myInvois = portal</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New = Roman"'><span=20 style=3D"mso-list: Ignore">4.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>IRBM=20 e-invoice general workflow from pre submission step and e-invoicing=20 reporting processes for organisations-Manual = Process<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Instant=20 validation process by IRBM using Continuous Transaction Control = (CTC)=20 model</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>What=20 is E-Invoice PEPPOL network?</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Taxpayer=20 Identification Number (TIN) validation</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Scenarios=20 of seller cancellation and buyer rejection, and resubmission of = e-invoices=20 within time frame window.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Amendments=20 of e-invoicing invoices processes to IRBM</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>72-Hours=20 grace period for e-invoice cancellation by seller and rejection by=20 buyers</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Issuing=20 Debit Notes and Credit Notes for adjustments.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>The=20 role of refund notes to buyer which is also component of=20 e-invoice</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal=20 style=3D"MARGIN: 0cm 0cm 0cm 27.85pt; LINE-HEIGHT: 115%"><span = lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">5.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Understand=20 the components of e-Invoice issue requirements in = MyInvois</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Supplier=92s=20 TIN, business registration number, MSIC code update in MyInvois = profile=20 management<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Buyer=92s=20 TIN including GENERAL TIN (Appendix 1 IRBM=20 guidelines)<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Supplier=92s=20 business registration number/Identification Number/Passport=20 number<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Generating=20 e-invoice code/number and date =96 without ERP API=20 integration<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Description=20 of Product or Service column<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Tax=20 type =96 Tourism Tax, Sales Tax, Service Tax, Low value goods tax, = Exemption=20 from tax<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Tax=20 rate<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Tax=20 amount<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Total=20 excluding tax<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Total=20 including tax<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Prepayment=20 and billing frequency<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.65pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l1 level2 lfo5"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Import=20 and Export information (Mandatory for IRBM and Royal Malaysian = Customs=20 data harmonisation) for self-billed e-invoices.<o:p></o:p></span></p> <p class=3DMsoNormal=20 style=3D"MARGIN: 0cm 0cm 0cm 27.85pt; LINE-HEIGHT: 115%"><span = lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New = Roman"'><span=20 style=3D"mso-list: Ignore">6.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Post=20 implementation Impacts on business operation and essential = financial=20 process (Accounts Receivable and Accounts Payable) and its related=20 functions. <o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 115%"><span = lang=3DEN-GB=20 style=3D"mso-ansi-language: EN-GB"><o:p><font=20 face=3DArial> </font></o:p></span></p></td> <td=20 style=3D"BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext = 1pt solid; WIDTH: 556.5pt; BORDER-BOTTOM: windowtext 1pt solid; = PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; PADDING-LEFT: 5.4pt; BORDER-LEFT: = #f0f0f0; PADDING-RIGHT: 5.4pt; BACKGROUND-COLOR: transparent"=20 vAlign=3Dtop width=3D742> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 130%"><b><u><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Module=20 3: E-invoicing requirements for specific transactions (IRBM = Specific=20 guidelines (Oct 4</span></u></b><b><u><sup><span lang=3DEN-GB=20 style=3D'FONT-SIZE: 8pt; FONT-FAMILY: "Times New Roman",serif; = COLOR: black; LINE-HEIGHT: 130%; mso-ansi-language: = EN-GB'>th</span></sup></u></b><b><u><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>=20 2024 latest update)</span></u></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">7.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Types=20 of income or expenses that requires e-invoicing as proof of income = and=20 proof of expenses</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 130%"><span = lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB; mso-fareast-font-family: "Times New = Roman"'><span=20 style=3D"mso-list: Ignore">8.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><u><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Creation/Issuance=20 of e-invoice relating to various=20 scenarios-MyInvois<o:p></o:p></span></u></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>E-invoices=20 creation =96 Seller to Buyer<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Self-billed=20 e-Invoices - How to issue self-billed e-invoices based on related=20 scenarios with general BUYER TIN numbers for domestic, import and = export=20 transactions<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Commission=20 payments to agents, dealers, distributors (monetary or non-monetary=20 benefit)-periodic statements and basis used (accrual or paid)=20 basis.<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>vii-Issuing=20 e-invoices <o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 50.7pt; LINE-HEIGHT: 115%; TEXT-INDENT: = -18pt; mso-list: l6 level2 lfo4"><span=20 lang=3DEN-GB=20 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: = EN-GB; mso-fareast-font-family: Symbol; mso-bidi-font-family: = Symbol"><span=20 style=3D"mso-list: Ignore">=B7<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Applicable=20 for retail services/service management/property = development/investment=20 holding industries income ie<o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 72.3pt; LINE-HEIGHT: 130%; TEXT-INDENT: = -18pt; mso-list: l9 level1 lfo6"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 130%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>recurring=20 fees and progress billing</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 72.3pt; LINE-HEIGHT: 130%; TEXT-INDENT: = -18pt; mso-list: l9 level1 lfo6"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 130%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>refundable=20 deposits, non-refundable deposits, advance payments (prepayments),=20 </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 72.3pt; LINE-HEIGHT: 130%; TEXT-INDENT: = -18pt; mso-list: l9 level1 lfo6"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 130%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>inter-company=20 charges</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 72.3pt; LINE-HEIGHT: 130%; TEXT-INDENT: = -18pt; mso-list: l9 level1 lfo6"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 130%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>interest=20 income/expense, dividend income, dividend expense, investment = income,=20 rental income, treatment of utilities bills under rental = arrangement,=20 loyalties points, vouchers and gift points.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 29.45pt; LINE-HEIGHT: 115%; = TEXT-INDENT: -18pt; mso-list: l7 level1 lfo3"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">9.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><u><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Obtaining=20 e-invoices supporting from suppliers</span></u><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.95pt; LINE-HEIGHT: 130%; = TEXT-INDENT: -43.95pt; mso-list: l3 level3 lfo7; mso-text-indent-alt: = -9.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore"><span=20 style=3D'FONT: 7pt "Times New = Roman"'> &= nbsp; =20 </span>i.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Transactions=20 with Buyers =96 How to obtain e-invoicing from retail suppliers for = staff=20 claims and reimbursement</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.95pt; LINE-HEIGHT: 130%; = TEXT-INDENT: -43.95pt; mso-list: l3 level3 lfo7; mso-text-indent-alt: = -9.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore"><span=20 style=3D'FONT: 7pt "Times New = Roman"'> &= nbsp; =20 </span>ii.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Statements/=20 Bills on a periodic basis from suppliers=96 Applicable to specific=20 industries only (telecommunications, healthcare, = insurance</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.95pt; LINE-HEIGHT: 130%; = TEXT-INDENT: -43.95pt; mso-list: l3 level3 lfo7; mso-text-indent-alt: = -9.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore"><span=20 style=3D'FONT: 7pt "Times New = Roman"'> = =20 </span>iii.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Disbursement=20 and reimbursements with third parties=92 arrangement</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 43.95pt; LINE-HEIGHT: 130%; = TEXT-INDENT: -43.95pt; mso-list: l3 level3 lfo7; mso-text-indent-alt: = -9.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore"><span=20 style=3D'FONT: 7pt "Times New = Roman"'> &= nbsp;=20 </span>iv.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-GB'>Employment=20 perquisites and benefits, directors=92 fees & certain expenses = incurred=20 by employee on behalf of the employer</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 130%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm 0cm 6pt; LINE-HEIGHT: = 115%"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: = black; LINE-HEIGHT: 115%'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: = 0cm"><b><span=20 style=3D'FONT-FAMILY: "Times New = Roman",serif'> </span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p></td></tr></table></div> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><span lang=3DEN-US=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><font size=3D3><b><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: blue; = mso-ansi-language: EN-US'>**=20 Certificate of attendance will be awarded for those who completed the=20 course</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3Dgmail-msonospacing0=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; background-size: initial; = background-origin: initial; background-clip: initial"><font=20 size=3D3><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span></b><span=20 style=3D'FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3Dgmail-msonospacing0=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; background-size: initial; = background-origin: initial; background-clip: initial"><font=20 size=3D3><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>ABOUT=20 THE FACILITATOR </span></b><span=20 style=3D'FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3Dgmail-msonospacing0=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; background-size: initial; = background-origin: initial; background-clip: initial"><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'> </span><span=20 style=3D'FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 125%"><b><span = lang=3DEN-US=20 style=3D'FONT-SIZE: 16pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black; LINE-HEIGHT: 125%; mso-ansi-language: EN-US'>JOYCE=20 LEE</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; LINE-HEIGHT: 125%; TEXT-INDENT: = -14.2pt; mso-list: l8 level1 lfo8"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 125%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Chartered=20 Accountant, Fellow ACCA UK (Year 2008) and MIA (Year 2003)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; LINE-HEIGHT: 125%; TEXT-INDENT: = -14.2pt; mso-list: l8 level1 lfo8"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 125%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Certified=20 Train the Trainer (TTT), PSMB, 2015 No: 13320</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; LINE-HEIGHT: 125%; TEXT-INDENT: = -14.2pt; mso-list: l8 level1 lfo8"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 125%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Certified=20 Neuro Linguistic Programme (NLP) Practitioner & Certified TimeLine = Therapy=20 NLP Coach, 2017 (ABNLP) & Licensed Hypnotherapist (Association of=20 Hypnotherapy Practitioners Malaysia AHPM 2017)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; LINE-HEIGHT: 125%; TEXT-INDENT: = -14.2pt; mso-list: l8 level1 lfo8"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 125%; = mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Certified=20 Change Management Practitioner (PROSCI USA =96 2017)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Joyce=20 is a Fellow Member of Chartered Association of Certified Accountants = (ACCA),=20 United Kingdom (UK) and a Chartered Accountant member of Malaysia = Institute of=20 Accountants (MIA). Her career began in one of the largest Malaysia = conglomerate,=20 Berjaya Group of Companies in role of a group financial accountant. She = then=20 moved into telecommunications (Maxis Communications, Nokia Networks) and = ICT=20 industry (IBM Malaysia) in various roles in management, business &=20 operational finance, finance analysis, planning & budgeting. Since = year 2012=20 & beyond, she was headhunted to join one of the established regional = and=20 global FMCG food/beverage, finance tech and recently, Avon, a global = cosmetics=20 single and multi -level marketing industry in a senior commercial finance=20 leadership role.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Her=20 interest in training and facilitation began in Nokia Networks Malaysia = when she=20 was requested to train business managers the essentials of finance = analysis,=20 Sarbannes Oxley (SOX) compliance requirements and interpretation of=20 financials.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Due=20 to passion and interest in public speaking, training and development she = was the=20 Past President of Malaysian Insititute of Human Resource Management = (MIHRM)=20 Toastmasters Club in year 2007-2008. She <b>successfully obtained</b> = Advance=20 Communication Bronze, Advanced Communication Silver (ACB, ACS) and = Competent=20 Leader (CL) communication awards from Toastmasters International, = USA. In=20 addition, she was Past President of Rotaract Club of Port Klang = Centennial, part=20 of Rotary International Organisation.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>What=20 you can expect from Joyce is the ability to explain some how complex = financial=20 concepts in layman=92s terms. Plus point is her vast experience in = business,=20 finance, accounting & people management gained in Malaysia PLCs and = global=20 multi-national companies will enriches participants=92 knowledge and = increases=20 their aptitude for appreciating the intricate subject of Finance and = Management.=20 She also familiar with training of junior accountants in shared services=20 accounting function environment due to exposure in IBM Malaysia in shared=20 services regional accounting & finance center.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>She=20 has conducted various programs such as:</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">1.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Finance=20 for Non Finance Personnel & Managers</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">2.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Use=20 of Financial Information for Strategic Cost Management</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">3.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Effective=20 Financial Management. </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">4.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Effective=20 Credit Control Management and Processes</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">5.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Business=20 Accounting & Accounting Functions </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">6.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Budgeting=20 & Strategic Planning</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">7.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Financial=20 Wellness & Literacy Workshop: Money and Me programmes.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -21.25pt; mso-list: l5 level1 lfo9"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">8.<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Accounting=20 standards workshop and training</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm; LINE-HEIGHT: 125%"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>The=20 list of clients who had benefitted from her expertise were:</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">1.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>PMI=20 Industries Sdn Bhd, & Mackenzie Industries (subsidiaries of Wah Seong=20 Group)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">2.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Star=20 Media Radio Group of Companies</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">3.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>MyWIN=20 Academy Berhad (Prime Minister=92s Department)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">4.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Wah=20 Seong Group Corporation Berhad</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">5.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Clipsal=20 Manufacturing (Schneider Electric)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">6.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Bintulu=20 Development Authority (BDA)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">7.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Sudong=20 (subsidiary company of Singtel Telecommunications Inc) Malacca & = Klang=20 </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">8.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>UMW=20 Corporation Berhad SL1M programmes</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">9.<span=20 style=3D'FONT: 7pt "Times New Roman"'> =20 </span></span></span><font size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Gentpac=20 Malaysia (Shared Services Accounting and Finance Center) </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">10.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>UEM=20 Edgenta Malaysia Berhad</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">11.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Construction=20 Industrial Development Berhad (CIDB)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">12.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Malaysian=20 Communications and Multimedia Commission (MCMC)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">13.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Amway=20 Malaysia Holdings Berhad</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">14.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Salcon=20 Engineering Berhad</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">15.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Malakoff=20 Corporation Berhad (MCB) and subsidiaries. </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; LINE-HEIGHT: 125%; = TEXT-INDENT: -18pt; mso-list: l2 level1 lfo10"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%; mso-fareast-font-family: "Times New Roman"'><span=20 style=3D"mso-list: Ignore">16.<span=20 style=3D'FONT: 7pt "Times New Roman"'> = </span></span></span><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Human=20 Resource Development Fund (HRDF) Finance Public Programmes: PENJANA for = Small=20 & Medium Size (SME)</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 125%'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><o:p><font size=3D3=20 face=3DArial> </font></o:p></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm; = LINE-HEIGHT: 115%"=20 align=3Dcenter><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 20pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = blue; LINE-HEIGHT: 115%; mso-ansi-language: EN-US'>(SBL=20 Khas / HRD Corp Claimable Course)</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <div align=3Dcenter> <table class=3DMsoNormalTable=20 style=3D"WIDTH: 521pt; BORDER-COLLAPSE: collapse; mso-yfti-tbllook: 1184; = mso-padding-alt: 0cm 0cm 0cm 0cm"=20 cellSpacing=3D0 cellPadding=3D0 width=3D695 border=3D0> =20 <tr style=3D"HEIGHT: 17.1pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"> <td=20 style=3D"BORDER-TOP: #a6a6a6 1pt solid; HEIGHT: 17.1pt; BORDER-RIGHT: = #a6a6a6 1pt solid; WIDTH: 521pt; BACKGROUND: #ceddea; BORDER-BOTTOM: = #a6a6a6 1pt solid; PADDING-BOTTOM: 2.9pt; PADDING-TOP: 2.9pt; = PADDING-LEFT: 2.9pt; BORDER-LEFT: #a6a6a6 1pt solid; PADDING-RIGHT: = 2.9pt"=20 width=3D695 colSpan=3D2> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: center; MARGIN: 0cm; LINE-HEIGHT: 115%"=20 align=3Dcenter><b><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>TRAINING=20 FEE</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p></td></tr> <tr style=3D"HEIGHT: 38.75pt; mso-yfti-irow: 1"> <td=20 style=3D"BORDER-TOP: #f0f0f0; HEIGHT: 38.75pt; BORDER-RIGHT: #bebebe = 1pt solid; WIDTH: 237.15pt; BORDER-BOTTOM: #a6a6a6 1pt solid; = PADDING-BOTTOM: 2.9pt; PADDING-TOP: 2.9pt; PADDING-LEFT: 2.9pt; = BORDER-LEFT: #a6a6a6 1pt solid; PADDING-RIGHT: 2.9pt; BACKGROUND-COLOR: = transparent"=20 width=3D316> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: center; MARGIN: 0cm; LINE-HEIGHT: 115%"=20 align=3Dcenter><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-ansi-language: EN-US'>14=20 hours Remote Online Training <b><span style=3D"COLOR: red">(Via=20 Zoom)</span></b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: center; MARGIN: 0cm; LINE-HEIGHT: 115%"=20 align=3Dcenter><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-ansi-language: EN-US'>RM=20 1,296.00/pax <b>(excluded 8% = SST)</b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p></td> <td=20 style=3D"BORDER-TOP: #f0f0f0; HEIGHT: 38.75pt; BORDER-RIGHT: #a6a6a6 = 1pt solid; WIDTH: 283.85pt; BORDER-BOTTOM: #a6a6a6 1pt solid; = PADDING-BOTTOM: 2.9pt; PADDING-TOP: 2.9pt; PADDING-LEFT: 2.9pt; = BORDER-LEFT: #f0f0f0; PADDING-RIGHT: 2.9pt; BACKGROUND-COLOR: = transparent"=20 width=3D378> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: center; MARGIN: 0cm; LINE-HEIGHT: 115%"=20 align=3Dcenter><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-ansi-language: EN-US'>2=20 days Face-to-Face Training <b><span style=3D"COLOR: red">(Physical = Training=20 at Hotel)</span></b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: center; MARGIN: 0cm; LINE-HEIGHT: 115%"=20 align=3Dcenter><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%; mso-ansi-language: EN-US'>RM=20 1,900.00/pax <b>(excluded 8% = SST)</b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 115%'><o:p></o:p></span></p></td></tr> <tr style=3D"HEIGHT: 30.55pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes"> <td=20 style=3D"BORDER-TOP: #f0f0f0; HEIGHT: 30.55pt; BORDER-RIGHT: #a6a6a6 = 1pt solid; WIDTH: 521pt; BORDER-BOTTOM: #a6a6a6 1pt solid; PADDING-BOTTOM: = 2.9pt; PADDING-TOP: 2.9pt; PADDING-LEFT: 2.9pt; BORDER-LEFT: #a6a6a6 1pt = solid; PADDING-RIGHT: 2.9pt; BACKGROUND-COLOR: transparent"=20 width=3D695 colSpan=3D2> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: center; MARGIN: 0cm; LINE-HEIGHT: 110%"=20 align=3Dcenter><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = COLOR: #c00000; LINE-HEIGHT: 110%; mso-ansi-language: EN-US'>Group=20 Registration: </span></b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = COLOR: black; LINE-HEIGHT: 110%; mso-ansi-language: EN-US'>Register=20 3 participants from the same organization, the 4th participant is = FREE.=20 <br>(Buy 3 Get 1 Free) if </span><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = COLOR: red; LINE-HEIGHT: 110%; mso-ansi-language: EN-US'>Register=20 before 10 Nov 2025.</span></b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = COLOR: black; LINE-HEIGHT: 110%; mso-ansi-language: EN-US'>=20 Please act fast to grab your favourite training = program!</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = LINE-HEIGHT: 110%'><o:p></o:p></span></p></td></tr></table></div> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><span=20 lang=3DEN-US=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'> <a=20 name=3D_Hlk129099582></a><a name=3D_Hlk61620322></a><span=20 style=3D"mso-bookmark: _Hlk129099582"><o:p></o:p></span></span></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: = #7030a1'><a=20 href=3D"https://drive.google.com/file/d/17oy95uB1Kk2TECy7f_x2xYXIVMexHNqZ/v= iew?usp=3Dsharing">CLICK=20 HERE TO DOWNLOAD THE FULL BROCHURE FILE!!!</a> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><b><i><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>We hope=20 you find it informative and interesting and we look forward to seeing you=20 soon.</span></i></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Please=20 act fast to grab your favorite training program! <b>Please</b> <b>call = 012-588=20 2263</b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>or email=20 to <b><u><span=20 style=3D"COLOR: = blue"><a>james-otc@outlook.com</a></span></u></b></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><font size=3D3><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><b><span style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: = red'>Do=20 forward this email to all your friends and colleagues who might be = interested to=20 attend these programs</span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><b><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: = red'> </span></b><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: #c00000; = mso-ansi-language: EN-US'>If=20 you would like to unsubscribe from our email list at any time, please = simply=20 reply to the e-mail and type <b><u>Unsubscribe</u></b> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: #c00000; = mso-ansi-language: EN-US'>in=20 the subject area. We will remove your name from the list and you will not=20 receive any additional e-mail</span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>.<span=20 style=3D"COLOR: #c00000"> </span></span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: = #c00000'>If=20 you=92ve already unsubscribed but you are still receiving emails, kindly = check=20 with your IT technician whether another email address </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: = #c00000'>is=20 linked to yours.We apologize for any inconvenience caused and appreciate = your=20 understanding.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><a name=3D_Hlk150119406></a><a=20 name=3D_Hlk132667902></a><font size=3D3><font face=3DArial><span=20 style=3D"mso-bookmark: _Hlk150119406"><span lang=3DEN-US=20 style=3D"mso-ansi-language: = EN-US">Thanks </span></span><o:p></o:p></font></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><a name=3D_Hlk136959115><span = lang=3DEN-US=20 style=3D"mso-ansi-language: EN-US"><font size=3D3=20 face=3DArial>Regards</font></span></a><o:p></o:p></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><font size=3D3><font = face=3DArial><span=20 lang=3DEN-US=20 style=3D"mso-ansi-language: = EN-US">James</span><o:p></o:p></font></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><font size=3D3><font = face=3DArial><span=20 lang=3DEN-US style=3D"mso-ansi-language: EN-US">OTC Training Centre Sdn=20 Bhd<br></span><span lang=3DEN-GB style=3D"mso-ansi-language: EN-GB">Mobile = No. :=20 012-5882263</span><o:p></o:p></font></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><span lang=3DEN-US=20 style=3D"mso-ansi-language: EN-US"><font size=3D3 face=3DArial>Email=20 address: </font></span><a><span lang=3DEN-US=20 style=3D"COLOR: #339999; mso-ansi-language: EN-US"><font size=3D3=20 face=3DArial>james-otc@outlook.com</font></span></a><o:p></o:p></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><span lang=3DEN-US=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = mso-ansi-language: EN-US'> </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New = Roman",serif'><o:p></o:p></span></p> <p></p> </body> </html> --4525f558ec6473c462c0048f0019979d--