JezK

Edit File: 1761832203.M593479P8398.sadewa.iixcp.rumahweb.com,S=106004,W=108332

Envelope-to: stie@arlindo.ac.id
Delivery-date: Thu, 30 Oct 2025 20:50:03 +0700
Organization: total@otcsb.com.my
Message-ID: <851a3a30e809695c10e7b50d00390f79@otcsb.com.my>
From: "total@otcsb.com.my" <total@otcsb.com.my>
To: "HI SIR/MADAM," <total@otcsb.com.my>
Subject: =?windows-1252?Q?UNDERSTANDING_MALAYSIA_SALES_AND_SERVICES_TAX_(SST)_(15-16_Dec_2025)?=
Date: Thu, 30 Oct 2025 21:47:46 +0800
MIME-Version: 1.0
Content-Type: multipart/alternative;
	boundary="347a57578c72cd5cabc1343c001dcc14"

--347a57578c72cd5cabc1343c001dcc14
Content-Type: text/plain;
	charset="windows-1252"
Content-Transfer-Encoding: quoted-printable

Pleasecall 012-588 2263

=A0email tojames-otc@outlook.com

HYBRID PUBLIC PROGRAM

UNDERSTANDING MALAYSIA SALES=20

AND SERVICES TAX (SST)

(** Choose either Zoom OR Physical Session)

Remote Online Training (Via Zoom)=A0=A0&

Wyndham Grand Bangsar Kuala Lumpur Hotel=A0 (Physical)

=A0(SBL Khas / HRD Corp Claimable Course)

Date : 15 Dec 2025 (Mon) |=A0 9am =96 5pm=A0=A0=A0=A0=A0=A0 =A0By Joyce

=A0=A0=A0=A0=A0=A0=A0=A0=A0 16Dec2025 (Tue)=A0 |=A0 9am =96 5pm=A0=A0 =
=A0=A0=A0=A0=A0=A0=A0=A0.=A0=A0=A0=A0=A0=A0=A0 .=A0

=A0

OVERVIEW

The Malaysian Sales and Service Tax (SST) have been implemented on the =
1st=20
September 2018 replacing the Goods and Service Tax (GST). The last recent =
SST=20
rates which had increased for certain goods and services to 8% from 6% =
was=20
effective 1 March 2024 as per Budget 2024.=20

=A0

Budget 2025 tabled on 18 October 2024 highlighted the expansion of the =
Sales=20
Tax and Service Tax (SST) scope, notably on revision of the sales tax =
rates=20
on non-essential goods such as imported premium goods, such as salmon and =
avocado.=20

Sales tax exemption was to remain on basic food items. In addition, the =
expansion=20
of the service tax scope to include business-to-business commercial =
transactions,

such as those operating on a fee-based model

=A0

The course will provide latest highlights on the new July 1st 2025 Sales =
and=20
Service Tax ruling which includes increase in sales tax imposed on =
manufactured=20
goods in Malaysia and goods imported into Malaysia by any other person.=A0 =
Certain=20
sectors like wellness centre, financial services, healthcare, =
construction=20
works, equipment leasing businesses, importers and education will need to =
register=20
and pay sales tax from 5% and 10%.=20

=A0

Originally scheduled to take effect on 1 May 2025, the SST expansion was =
deferred=20
following an announcement by the Ministry of Finance (MoF) on 28 April =
2025.=20
The deferment was attributed to the need for further refinement of the =
scope=20
and

implementation guidelines, following feedback gathered through =
stakeholder=20
engagement=2E

=A0

Who should attend: Business Owners, Entreprenueurs, Accounting/Finance =
Operation=20
Professionals, Managers, Senior & Junior Executives who administer and =
manage=20
and execute SST filing and approve payments.=20

=A0

OBJECTIVES

On completion of the programme, participants will be able to:-

1.=A0=A0=A0=A0 Understanding the concept and scope of Malaysian Sales and =
Service Tax=20
(SST)

2.=A0=A0=A0=A0 Understand the different between GST and SST and the impact =
on your=20
business

3.=A0=A0=A0=A0 Understanding the SST implementation mechanism

4.=A0=A0=A0=A0 Aware and understand the various Exemption, Benefits and =
Facilities=20
available in SST

5.=A0=A0=A0=A0 Aware of SST taxable period and returns submission deadline

6.=A0=A0=A0=A0 How to claim Sales Tax credit

7.=A0=A0=A0=A0 How to get exemption of Service Tax

8.=A0=A0=A0=A0 Getting an update of the latest development on SST

9.=A0=A0=A0=A0 Understanding the Price Control and Anti Profiteering Act

=A0

TRAINING APPROACH

Where appropriate, online training activities will include the following:

-=A0=A0=A0=A0=A0=A0 Online Lecture & Videos

-=A0=A0=A0=A0=A0=A0 Online acilitated Group Discussions & Quiz

-=A0=A0=A0=A0=A0=A0 Practical exercises and case studies=2E

=A0

OUTLINE OF WORKSHOP

=A0

The key content of the program include the following :

=A0

INTRODUCTION

-=A0=A0=A0=A0=A0=A0=A0 What is SST and how it work?

-=A0=A0=A0=A0=A0=A0=A0 Threshold and Rate

-=A0=A0=A0=A0=A0=A0=A0 SST taxation in Malaysia

-=A0=A0=A0=A0=A0=A0=A0 How Acts (Laws) are created in Malaysia

-=A0=A0=A0=A0=A0=A0=A0 Previous GST implementation and impacts=2E

-=A0=A0=A0=A0=A0=A0=A0 Why government implement SST

-=A0=A0=A0=A0=A0=A0=A0 Transition from GST 6% to 0% and then to SST

-=A0=A0=A0=A0=A0=A0=A0 Latest update on sales tax imposed on certain =
sectors effective 1=20
July 2025 and steps on registering, filing and paying sales tax=2E

=A0

GOODS AND SERVICES TAX (GST) to (SALES & SERVICE TAX) SST Era

-=A0=A0=A0=A0=A0=A0=A0 GAF analysis

-=A0=A0=A0=A0=A0=A0=A0 SST 2.0

=A0

SALES TAX

-=A0=A0=A0=A0=A0=A0=A0 Sale Tax Act 2018, Sales Tax (Rate of Tax) Order =
2022 and its related=20
rules and regulations

-=A0=A0=A0=A0=A0=A0=A0 Sales Tax mechanism

-=A0=A0=A0=A0=A0=A0=A0 Test for Sales Tax

-=A0=A0=A0=A0=A0=A0=A0 Definition of Manufacturing and taxable person

-=A0=A0=A0=A0=A0=A0=A0 Registration of sales tax-do and don=92ts

-=A0=A0=A0=A0=A0=A0=A0 Impact on sales tax under e-Invoicing

Expansion of scope of sales tax effective 1 July 2025. Transitional =
provisions=20
before 1 July 2025 - Sales Tax (Rates Of Tax) Order 2025

-=A0=A0=A0=A0=A0=A0=A0 Submission of return, payment and late payment =
penalty

-=A0=A0=A0=A0=A0=A0=A0 Treatment for Designated Areas and Special Areas

-=A0=A0=A0=A0=A0=A0=A0 Facilities available in Sales Tax Act

-=A0=A0=A0=A0=A0=A0=A0 Tax Credit System

-=A0=A0=A0=A0=A0=A0=A0 Sales Tax Policy

-=A0=A0=A0=A0=A0=A0=A0 Low Value Goods

=A0

SERVICE TAX

-=A0=A0=A0=A0=A0=A0=A0 Service Tax mechanism

-=A0=A0=A0=A0=A0=A0=A0 Tax Rate and Taxable Services based on changes of =
Tax rate from 6%=20
to 8% effective 1 March 2024 on most taxable goods and services=2E

-=A0=A0=A0=A0=A0=A0=A0 Registration for service tax filing

-=A0=A0=A0=A0=A0=A0=A0 Impact of SST in e-Invoicing

Expansion of scope of service tax on certain sectors (LATEST =96 effective =
1=20
July 2025. Transitional provisions before 1 July 2025 - Service Tax =
(Rates=20
Of Tax) (Amendment) Order 2025

-=A0=A0=A0=A0=A0=A0=A0 Submission of return, payment and late payment =
penalty

-=A0=A0=A0=A0=A0=A0=A0 Facilities under Service Tax

-=A0=A0=A0=A0=A0=A0=A0 Treatment for Designated Areas and Special Areas

-=A0=A0=A0=A0=A0=A0=A0 Grouping of Services - Service Tax Regulations

-=A0=A0=A0=A0=A0=A0=A0 Exemption of Service Tax

-=A0=A0=A0=A0=A0=A0=A0 Digital Service Tax

-=A0=A0=A0=A0=A0=A0=A0 Group Relief

-=A0=A0=A0=A0=A0=A0=A0 Service Tax Policy

-=A0=A0=A0=A0=A0=A0=A0 New addition of Taxable Services

=A0

PRICE CONTROL AND ANTI PROFITEERING ACT

-=A0=A0=A0=A0=A0=A0=A0 Understanding the Act

=A0

MISCELLANEOUS AND LATEST UPDATE/SCENARIOS

-=A0=A0=A0=A0=A0=A0=A0 Assessment Dispute

-=A0=A0=A0=A0=A0=A0=A0 Draw back, Refund and Remission

-=A0=A0=A0=A0=A0=A0=A0 Latest SST Public Ruling =96 real time update (post =
1 July 2025, if=20
applicable)

=A0

** Certificate of attendance will be awarded for those who completed the =
course

=A0

ABOUT THE FACILITATOR=20

=A0

JOYCE=A0

Chartered Accountant, Fellow ACCA UK (Year 2008) and MIA (Year 2003)

Certified Train the Trainer (TTT), PSMB, 2015 No: 13320

Certified Neuro Linguistic Programme (NLP) Practitioner & Certified =
TimeLine=20
Therapy NLP Coach, 2017 (ABNLP) & Licensed Hypnotherapist (Association of =
Hypnotherapy=20
Practitioners Malaysia AHPM 2017)

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

(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 8 Dec 2025. Please act fast to grab =
your=20
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.=20

We will remove your name from the list and you will not receive any =
additional=20
e-mail

Thanks=A0

Regards

James

OTC Training Centre Sdn Bhd
Mobile No. : 012-5882263

Email address:=A0james-otc@outlook.com

=A0

--347a57578c72cd5cabc1343c001dcc14
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">
<font=20
size=3D3>Please<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US'> =
call=20
012-588 2263<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=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: =
EN-US'><font=20
size=3D3>&nbsp;email to =
<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><a><span=20
lang=3DEN-US=20
style=3D"FONT-SIZE: 12pt; mso-ansi-language: =
EN-US">james-otc@outlook.com</a><o:p></o:p>
HYBRID=20
PUBLIC PROGRAM<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 28pt; FONT-FAMILY: "Times New Roman",serif; COLOR: =
blue; mso-ansi-language: EN-US'>UNDERSTANDING=20
MALAYSIA SALES <o:p></o:p>
<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 (SST)<o:p></o:p>
<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=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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 (Via=20
Zoom)&nbsp;&nbsp;&amp;<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; =
mso-ansi-language: EN-US'>Wyndham=20
Grand Bangsar Kuala Lumpur Hotel&nbsp; <span=20
style=3D"COLOR: red">(Physical)<o:p></o:p>
<span=20
lang=3DEN-US style=3D"FONT-SIZE: 11pt; mso-ansi-language: EN-US"><font=20
face=3DArial>&nbsp;=20
(SBL=20
Khas / HRD Corp Claimable Course)<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 14pt; FONT-FAMILY: "Times New Roman",serif; =
mso-ansi-language: EN-US'>Date=20
: 15 Dec 2025 (Mon) |&nbsp; 9am =96 5pm<span=20
style=3D"COLOR: #0d0d0d">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
&nbsp;By=20
Joyce<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<a=20
name=3D_Hlk92710438>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
16 Dec=20
2</a>025=20
(Tue)&nbsp; |&nbsp; 9am =96 5pm&nbsp;&nbsp; <span=20
style=3D"COLOR: =
#0d0d0d">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span=20
style=3D"COLOR: white">.<span=20
style=3D"COLOR: #0d0d0d">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
<span=20
style=3D"COLOR: white">.&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>OVERVIEW<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>The Malaysian Sales and Service Tax (SST) have been implemented =
on the=20
1st September 2018 replacing the Goods and Service Tax (GST). The last =
recent=20
SST rates which had increased for certain goods and services to 8% from 6% =
was=20
effective 1 March 2024 as per Budget 2024. <o:p></o:p>
<o:p><font=20
size=3D3>&nbsp;</o:p>
<font=20
size=3D3>Budget 2025 tabled on 18 October 2024 highlighted the expansion =
of the=20
Sales Tax and Service Tax (SST) scope, notably on revision of the sales =
tax=20
rates on non-essential goods such as imported premium goods, such as =
salmon and=20
avocado. <o:p></o:p>
<font=20
size=3D3>Sales tax exemption was to remain on basic food items. In =
addition, the=20
expansion of the service tax scope to include business-to-business =
commercial=20
transactions,<o:p></o:p>
<font=20
size=3D3>such as those operating on a fee-based =
model<o:p></o:p>
<o:p><font=20
size=3D3>&nbsp;</o:p>
<font=20
size=3D3>The course will provide latest highlights on the new July 1st =
2025 Sales=20
and Service Tax ruling which includes increase in sales tax imposed on=20
manufactured goods in Malaysia and goods imported into Malaysia by any =
other=20
person.&nbsp; Certain sectors like wellness centre, financial services,=20
healthcare, construction works, equipment leasing businesses, importers =
and=20
education will need to register and pay sales tax from 5% and 10%.=20
<o:p></o:p>
<o:p><font=20
size=3D3>&nbsp;</o:p>
<font=20
size=3D3>Originally scheduled to take effect on 1 May 2025, the SST =
expansion was=20
deferred following an announcement by the Ministry of Finance (MoF) on 28 =
April=20
2025. The deferment was attributed to the need for further refinement of =
the=20
scope and<o:p></o:p>
<font=20
size=3D3>implementation guidelines, following feedback gathered through=20
stakeholder engagement.<o:p></o:p>
<o:p><font=20
size=3D3>&nbsp;</o:p>
<font=20
size=3D3>Who=20
should attend: =
Business=20
Owners, Entreprenueurs, Accounting/Finance Operation Professionals, =
Managers,=20
Senior &amp; Junior Executives who administer and manage and execute SST =
filing=20
and approve payments. <o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: =
EN-US'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>OBJECTIVES<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">1.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Understanding the concept and scope of Malaysian Sales and =
Service Tax=20
(SST)<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">2.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Understand the different between GST and SST and the impact on =
your=20
business<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">3.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Understanding the SST implementation=20
mechanism<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">4.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Aware and understand the various Exemption, Benefits and =
Facilities=20
available in SST<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">5.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Aware of SST taxable period and returns submission=20
deadline<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">6.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>How to claim Sales Tax credit<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">7.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>How to get exemption of Service Tax<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">8.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Getting an update of the latest development on=20
SST<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-fareast-font-family: "Times New Roman"'><span=20
style=3D"mso-list: Ignore">9.<span=20
style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Understanding the Price Control and Anti Profiteering=20
Act<o:p></o:p>
<o:p>&nbsp;</o:p>
<font=20
size=3D3>TRAINING=20
APPROACH<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: =
EN-US'>Where=20
appropriate, online training activities will include the =
following:<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
Online=20
Lecture &amp; Videos<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
Online=20
acilitated Group Discussions &amp; Quiz<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
Practical=20
exercises and case studies.<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
OUTLINE=20
OF WORKSHOP<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o: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>
 The=20
 key content of the program include the following :<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
 &nbsp;<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: =
yes'>INTRODUCTION<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 What=20
 is SST and how it work?<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Threshold=20
 and Rate<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 SST=20
 taxation in Malaysia<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 How=20
 Acts (Laws) are created in Malaysia<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Previous=20
 GST implementation and impacts.<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Why=20
 government implement SST<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Transition=20
 from GST 6% to 0% and then to SST<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Latest=20
 update on sales tax imposed on certain sectors effective 1 July 2025 =
and=20
 steps on registering, filing and paying sales =
tax.<o:p></o:p>
 &nbsp;<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>GOODS=20
 AND SERVICES TAX (GST) to (SALES &amp; SERVICE TAX) SST=20
 Era<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 GAF=20
 analysis<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 SST=20
 2.0<o:p></o:p>
 &nbsp;<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>SALES=20
 TAX<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Sale=20
 Tax Act 2018, Sales Tax (Rate of Tax) Order 2022 and its related =
rules and=20
 regulations<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Sales=20
 Tax mechanism<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Test=20
 for Sales Tax<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Definition=20
 of Manufacturing and taxable person<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Registration=20
 of sales tax-do and don=92ts<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Impact=20
 on sales tax under e-Invoicing<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>Expansion=20
 of scope of sales tax effective 1 July 2025. Transitional =
provisions=20
 before 1 July 2025 - Sales Tax (Rates Of Tax) Order=20
 2025<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Submission=20
 of return, payment and late payment penalty<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Treatment=20
 for Designated Areas and Special Areas<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Facilities=20
 available in Sales Tax Act<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Tax=20
 Credit System<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Sales=20
 Tax Policy<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Low=20
 Value Goods<o:p></o:p>
 <span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: =
black; LINE-HEIGHT: 115%; mso-contextual-alternates: =
yes'>&nbsp;<o:p></o:p></td>
 <td=20
 style=3D"BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext =
1pt solid; WIDTH: 556.4pt; 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>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: =
yes'><o:p>&nbsp;</o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"mso-ansi-language: EN-US; mso-contextual-alternates: =
yes"><o:p><font=20
 face=3DArial>&nbsp;</o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>SERVICE=20
 TAX<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Service=20
 Tax mechanism<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Tax=20
 Rate and Taxable Services based on changes of Tax rate from 6% to =
8%=20
 effective 1 March 2024 on most taxable goods and=20
 services.<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Registration=20
 for service tax filing<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Impact=20
 of SST in e-Invoicing<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>Expansion=20
 of scope of service tax on certain sectors (LATEST =96 effective 1 =
July=20
 2025. Transitional provisions before 1 July 2025 - Service Tax =
(Rates Of=20
 Tax) (Amendment) Order 2025<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Submission=20
 of return, payment and late payment penalty<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Facilities=20
 under Service Tax<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Treatment=20
 for Designated Areas and Special Areas<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Grouping=20
 of Services - Service Tax Regulations<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Exemption=20
 of Service Tax<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Digital=20
 Service Tax<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Group=20
 Relief<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Service=20
 Tax Policy<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 New=20
 addition of Taxable Services<o:p></o:p>
 &nbsp;<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>PRICE=20
 CONTROL AND ANTI PROFITEERING ACT<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Understanding=20
 the Act<o:p></o:p>
 &nbsp;<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-contextual-alternates: yes'>MISCELLANEOUS=20
 AND LATEST UPDATE/SCENARIOS<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Assessment=20
 Dispute<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Draw=20
 back, Refund and Remission<o:p></o:p>
 <span=20
 lang=3DEN-US=20
 style=3D"FONT-FAMILY: Symbol; COLOR: black; mso-ansi-language: =
EN-US; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; =
mso-contextual-alternates: yes"><span=20
 style=3D"mso-list: Ignore">-<span=20
 style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
 Latest=20
 SST Public Ruling =96 real time update (post 1 July 2025, if=20
 applicable)<o:p></o:p>
 &nbsp;<o:p></o:p>
 <span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: =
black; LINE-HEIGHT: 115%; mso-contextual-alternates: =
yes'>&nbsp;<o:p></o:p>
 <span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: =
black; LINE-HEIGHT: 115%'>&nbsp;<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o:p>
 <span=20
 style=3D'FONT-FAMILY: "Times New =
Roman",serif'>&nbsp;<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o:p></td></tr></table></div>
&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
**=20
Certificate of attendance will be awarded for those who completed the=20
course<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>&nbsp;<span=20
style=3D'FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>ABOUT=20
THE FACILITATOR <span=20
style=3D'FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>&nbsp;<span=20
style=3D'FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
JOYCE<font=20
size=3D3>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
<font=20
size=3D3>Chartered=20
Accountant, Fellow ACCA UK (Year 2008) and MIA (Year =
2003)<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
<font=20
size=3D3>Certified=20
Train the Trainer (TTT), PSMB, 2015 No: 13320<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
<font=20
size=3D3>Certified=20
Neuro Linguistic Programme (NLP) Practitioner &amp; Certified TimeLine =
Therapy=20
NLP Coach, 2017 (ABNLP) &amp; Licensed Hypnotherapist (Association of=20
Hypnotherapy Practitioners Malaysia AHPM 2017)<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
<font=20
size=3D3>Certified=20
Change Management Practitioner (PROSCI USA =96 2017)<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 130%'><o:p></o:p>
<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 &amp;=20
operational finance, finance analysis, planning &amp; budgeting. Since =
year 2012=20
&amp; 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=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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 successfully obtained Advance=20
Communication Bronze, Advanced Communication Silver (ACB, ACS) and =
Competent=20
Leader (CL) communication awards from Toastmasters International, =
USA.&nbsp; In=20
addition, she was Past President of Rotaract Club of Port Klang =
Centennial, part=20
of Rotary International Organisation.<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<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 &amp; 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 &amp; finance center.<o:p></o:p>
<o:p><font=20
size=3D3 face=3DArial>&nbsp;</o:p>
<font=20
size=3D3>She has conducted various programs such =
as:<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">1.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Finance for Non Finance Personnel &amp;=20
Managers<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">2.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Use of Financial Information for Strategic Cost=20
Management<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">3.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Effective Financial Management. <o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">4.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Effective Credit Control Management and=20
Processes<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">5.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Business Accounting &amp; Accounting Functions=20
<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">6.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Budgeting &amp; Strategic Planning<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">7.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Financial Wellness &amp; Literacy Workshop: Money and Me=20
programmes.<o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; =
mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; =
mso-contextual-alternates: yes'><span=20
style=3D"mso-list: Ignore">8.<span=20
style=3D'FONT: 7pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
<font=20
size=3D3>Accounting standards workshop and =
training<o:p></o:p>
<font=20
size=3D3>&nbsp;<span=20
lang=3DEN-US=20
style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: EN-US; =
mso-contextual-alternates: yes'>=20
<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: black; =
mso-contextual-alternates: yes'><o:p></o:p>
(SBL=20
Khas / HRD Corp Claimable Course)<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o: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>
 TRAINING=20
 FEE<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o: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>
 14=20
 hours Remote Online Training (Via=20
 Zoom)<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o:p>
 RM=20
 1,296.00/pax&nbsp;&nbsp;&nbsp;&nbsp; (excluded 8% =
SST)<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o: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>
 2=20
 days Face-to-Face Training (Physical =
Training=20
 at Hotel)<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o:p>
 RM=20
 1,900.00/pax&nbsp;&nbsp;&nbsp;&nbsp; (excluded 8% =
SST)<span=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 115%'><o:p></o: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>
 Group=20
 Registration: Register=20
 3 participants from the same organization, the 4th participant is =
FREE.=20
 (Buy 3 Get 1 Free) if Register=20
 before=20
 8 Dec 2025.<span=20
 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=20
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
LINE-HEIGHT: 110%'><o:p></o:p></td></tr></table></div>
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
mso-ansi-language: EN-US'>&nbsp;
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
mso-ansi-language: EN-US'><a=20
href=3D"https://drive.google.com/file/d/1NNDNgQYTX7B8f7IA61l5x5sMyB1djTjB/v=
iew?usp=3Dsharing">CLICK=20
HERE TO DOWNLOAD THE FULL BROCHURE FILE!!!</a>
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
mso-ansi-language: EN-US'><font=20
size=3D3><span=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: =
#7030a1'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>We hope=20
you find it informative and interesting and we look forward to seeing you=20
soon.<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>Please=20
act fast to grab your favorite training program! Please call =
012-588=20
2263<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>or email=20
to <span=20
style=3D"COLOR: =
blue"><a>james-otc@outlook.com</a><span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>Do=20
forward this email to all your friends and colleagues who might be =
interested to=20
attend these programs<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>If=20
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.=20
<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<font=20
size=3D3>We=20
will remove your name from the list and you will not receive any =
additional=20
e-mail<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>
<a =
name=3D_Hlk132667902></a><a=20
name=3D_Hlk150119406><span=20
class=3Dcontentpasted0><span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-border-alt: none windowtext 0cm"><font=20
size=3D3 face=3DArial>Thanks&nbsp;</a><span=20
style=3D"mso-bookmark: _Hlk150119406"><span=20
style=3D"mso-bookmark: _Hlk132667902"><span=20
style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: =
black'><o:p></o:p>
<span=20
style=3D"mso-bookmark: _Hlk150119406"><a=20
name=3D_Hlk136959115><span=20
class=3Dcontentpasted0><span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-border-alt: none windowtext =
0cm">Regards<span=20
style=3D"COLOR: =
black"><o:p></o:p></a>
<span=20
style=3D"mso-bookmark: _Hlk150119406"><span=20
style=3D"mso-bookmark: _Hlk132667902"><span=20
style=3D"mso-bookmark: _Hlk136959115"><span=20
class=3Dcontentpasted0><span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-border-alt: none windowtext =
0cm">James<span=20
style=3D"COLOR: =
black"><o:p></o:p>
<span=20
style=3D"mso-bookmark: _Hlk150119406"><span=20
style=3D"mso-bookmark: _Hlk132667902"><span=20
style=3D"mso-bookmark: _Hlk136959115"><span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-border-alt: none windowtext 0cm"><font=20
size=3D3 face=3DArial>OTC Training Centre Sdn =
Bhd<span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-border-alt: none windowtext =
0cm"> <span=20
style=3D"mso-bookmark: _Hlk150119406"><span=20
style=3D"mso-bookmark: _Hlk132667902"><span=20
style=3D"mso-bookmark: _Hlk136959115"><span=20
class=3Dcontentpasted0><span lang=3DEN-GB=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-ansi-language: EN-GB; mso-border-alt: none =
windowtext 0cm">Mobile=20
No. : 012-5882263<span=20
style=3D"COLOR: =
black"><o:p></o:p><span=20
style=3D"mso-bookmark: _Hlk150119406">
<span=20
style=3D"mso-bookmark: _Hlk132667902"><span=20
style=3D"mso-bookmark: _Hlk136959115"><span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; COLOR: black; PADDING-BOTTOM: 0cm; =
PADDING-TOP: 0cm; PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; =
PADDING-RIGHT: 0cm; mso-border-alt: none windowtext 0cm"><font=20
size=3D3 face=3DArial>Email=20
address:&nbsp;<a><font=20
face=3DArial><span=20
style=3D"mso-bookmark: _Hlk136959115"><span=20
style=3D"BORDER-TOP: windowtext 1pt; BORDER-RIGHT: windowtext 1pt; =
BORDER-BOTTOM: windowtext 1pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm; =
PADDING-LEFT: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-RIGHT: 0cm; =
mso-border-alt: none windowtext =
0cm">james-otc@outlook.com<span=20
style=3D"mso-bookmark: _Hlk132667902"><span=20
style=3D"mso-bookmark: =
_Hlk136959115"></a><span=20
style=3D"mso-bookmark: _Hlk136959115"><span=20
style=3D"mso-bookmark: _Hlk132667902"><o:p></o:p>
<span=20
lang=3DEN-US=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; =
mso-ansi-language: EN-US'>&nbsp;<span=20
style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New =
Roman",serif'><o:p></o:p>

</body>
</html>

--347a57578c72cd5cabc1343c001dcc14--