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Edit File: 1780236368.M628949P273072.mahakam.iixcp.rumahweb.net,S=109558,W=112073
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The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: Pleasecall 012-588 2263 email tojames-otc@outlook.com HYBRID PUBLIC PROGRAM Content analysis details: (3.8 points, 5.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 RCVD_IN_DNSWL_BLOCKED RBL: ADMINISTRATOR NOTICE: The query to DNSWL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#DnsBlocklists-dnsbl-block for more information. [42.1.63.236 listed in list.dnswl.org] 2.5 RCVD_IN_MSPIKE_L3 RBL: Low reputation (-3) [42.1.63.236 listed in bl.mailspike.net] -0.0 SPF_PASS SPF: sender matches SPF record 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain -0.1 DKIM_VALID_EF Message has a valid DKIM or DK signature from envelope-from domain -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature 0.0 RCVD_IN_MSPIKE_BL Mailspike blocklisted 1.5 RCVD_IN_HOSTKARMA_BL RBL: Sender listed in HOSTKARMA-BLACK [42.1.63.236 listed in hostkarma.junkemailfilter.com] 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background 0.0 HTML_MESSAGE BODY: HTML included in message X-Spam-Flag: NO --be3a157bc2d60f9c4e45238d001292b9 Content-Type: text/plain; charset="windows-1252" Content-Transfer-Encoding: quoted-printable Pleasecall 012-588 2263 =A0email tojames-otc@outlook.com =A0 HYBRID PUBLIC PROGRAM NAVIGATING IRBM STAMP DUTY=20 SELF-ASSESSMENT SYSTEM (** 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 : =A0=A0 23 Jun2026 (Tue)=A0 =A0|=A0 9am =96 5pm=A0=A0=A0=A0=A0=A0 = =A0By Joyce =A0=A0=A0=A0=A0=A0=A0=A0 =A0=A0 24Jun 2026 (Wed)=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 In Malaysia IRBM=92s stamp duties are imposed on instruments and not = transactions.=20 An instrument is defined as any written document. In general, stamp duty = is=20 levied on legal, commercial and financial instruments. The person liable = to=20 pay stamp duty is set out in the Third Schedule of Stamp Act 1949.=20 =A0 Under Sistem Taksir Sendiri Duti Setem (SDSAS), taxpayers or appointed = agents=20 must submit a stamp duty return together with the executed = instruments/agreements=20 and required information electronically, self-assess the applicable stamp = duty=20 and make payments within a specified timeframe=2E =A0 Moving forward, the stamp duty self-assessment will come into effect in = phases,=20 commencing 1 January 2026. The phased implementation are as follows:=20 =A0 Phased implementation: Phase 1 (2026) : Rentals, leases, general stamping and securities Phase 2 (2027) : Property ownership transfers Phase 3 (2028) : Other instruments and agreement =A0 With the phased implementation, taxpayers will be required to = independently=20 calculate and pay stamp duty based on the type of instruments or = agreements.=20 Failure to comply or make a correct return will be liable to fines and = penalties,=20 following the amended Stamp Act=2E =A0 Who should attend:=A0 Chief Executive Officers / Managing Directors / = General=20 Managers / Directors / Chief Operating Officers / Chief Financial = Officers=20 / Tax Directors / Accountants / Finance / Administrative Managers/ = Accounts=20 Managers & Executives and staff with delegated responsibilities to ensure = proper=20 stamping is made on company=92s instruments.=20 =A0 OBJECTIVES On completion of the programme, participants will be able to: - 1.=A0=A0=A0 Develop a deeper understanding of requirements of self- = assessment stamp=20 duty latest based on amended Stamps Act 1949 2.=A0=A0=A0 Navigate and understand how to register company or individual = profile=20 under STAMPS website based on user manual, apply for relevant stamp = duties=20 and also payment=2E 3.=A0=A0=A0 Learn the consequences of non-compliance penalties which is = late declaration=20 and payment of stamp duties=2E 4.=A0=A0=A0 Apply knowledge on the required types of company=92s = instruments which=20 requires self-assessed stamp duties=2E 5.=A0=A0=A0 Foster an organisation culture of compliance relating to = self-assessment=20 stamp duties=20 =A0 TRAINING APPROACH Where appropriate, training learning activites will include the following: =B7=A0=A0=A0=A0=A0=A0 Interactive Lectures & Videos =B7=A0=A0=A0=A0=A0=A0 Pre and Post Test (Online) =B7=A0=A0=A0=A0=A0=A0 Faciliated Group Discussions & Quiz =B7=A0=A0=A0=A0=A0=A0 Practical exercises on calculation of stamp Duties =B7=A0=A0=A0=A0=A0=A0 Workshops and Group Activities=2E Pre-requisite: Participants are allowed to bring their laptops and = devices=20 for navigation of STAMPs system =A0 OUTLINE OF WORKSHOP =A0 Module 1 The Essentials of Malaysian Stamp Duty STSDS -=A0=A0=A0=A0=A0=A0 What you must know before applying self-assessment = effective from 1=20 June 2025=2E -=A0=A0=A0=A0=A0=A0 Key principles, definition, chargeability, and scope = including instruments=2E -=A0=A0=A0=A0=A0=A0 Fixed vs Ad Valorem: Not Just Numbers -=A0=A0=A0=A0=A0=A0 Decode the distinction for duty calculation via First = Schedule Act=20 1949 -=A0=A0=A0=A0=A0=A0 Budget 2026 Updates on Stamp Duty =96 Extension of = stamp duty reliefs=20 and exemptions =A0 Module 2 Amendments to Act, Audit Framework and Stamp duty exemption -=A0=A0=A0=A0=A0 Amendments of Stamps Duty Act 1949 -=A0=A0=A0=A0=A0 Overview of Stamp Duty Audit framework for auditee = companies=2E -=A0=A0=A0=A0=A0 Stamp Duty General and Specific Exemptions, like = Restructuring, Amalgamation=20 of Companies and examples of scenarios -=A0=A0=A0=A0=A0 Little-known reliefs that save thousands =96 Exemptions, = remissions available=20 and special cases -=A0=A0=A0=A0=A0 Example of relief provisions on Stamp Duties -=A0=A0=A0=A0=A0 Recent Stamp Duty Exemption Order updates and how to = qualify -=A0=A0=A0=A0=A0 Share Transaction Duty: When Is It Reduced? -=A0=A0=A0=A0=A0 Practical exercise: How to verify calculation of stamp = duty using online=20 websites STAMP duty calculator for newbies =A0 Module 3 -=A0=A0=A0=A0=A0 Determining whether such instruments are subject to stamp = duty -=A0=A0=A0=A0=A0 FAQs on employment contracts instruments signed on before = 1 January=20 2025, period of 1 Jan 2025 to 31 December 2025 on whether stamp duties = are=20 applicable -=A0=A0=A0=A0=A0 IRBM STAMPs online system =96 how to register for = individuals, companies,=20 agents and add users for company ID=2E -=A0=A0=A0=A0=A0 Exemptions and remissions available and Special Cases -=A0=A0=A0=A0=A0 Example of relief provisions on Stamp Duties -=A0=A0=A0=A0=A0 When Things Go Wrong =96 The Real Cost of Non-Compliance -=A0=A0=A0=A0=A0 Fines, penalties & late stamping charges effective from 1 = Jan 2025=2E -=A0=A0=A0=A0=A0 Common causes of audit exposure=2E -=A0=A0=A0=A0=A0 Exchange transactions and valuation traps in property = transfer valuation=20 using private valuer versus government valuation portal (JPPH) =A0 Module 4 Navigating STAMPS system -=A0=A0=A0=A0=A0 The do=92s and don=92ts -=A0=A0=A0=A0=A0 User registration, selection of correct instruments -=A0=A0=A0=A0=A0 How do stamping in STAMPS system -=A0=A0=A0=A0=A0 Method of payments available =96 FPX and Virtual Account =A0 Module 5 Duty Calculation & Submission Mechanism -=A0=A0=A0=A0=A0 Stamp duty calculation on instruments - Ad valorem duty = and fixed duty=20 application on instruments like -=A0=A0=A0=A0=A0 Tenancy agreements for office, accommodation, leasing = agreements, security=20 documents like loan agreements, mortgages, sales and purchase agreements = on=20 immovable and movable assets, statutory declaration, partnership = agreement,=20 employment contracts, employment bonds, confirmation of employment and = service=20 level agreements -=A0=A0=A0=A0=A0 Documents upload in SDSAS online system -=A0=A0=A0=A0=A0 Types of documents subject to stamp duties =A0 Module 6: Preparing for The Big Shift in Stamp Duty Self-Assessment System -=A0=A0=A0=A0=A0 Compliance checklist by departments for all documents for = Phase 1: January=20 2026 -=A0=A0=A0=A0=A0 Instrument tracker for Stamp duty audit =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=A0=A0 Chartered Accountant, Fellow ACCA UK (Year 2008) and = MIA (Year 2003) -=A0=A0=A0=A0=A0=A0 Certified Train the Trainer (TTT), PSMB, 2015 No: 13320 -=A0=A0=A0=A0=A0=A0 Certified Neuro Linguistic Programme (NLP) = Practitioner & Certified=20 TimeLine Therapy NLP Coach, 2017 (ABNLP) & Licensed Hypnotherapist = (Association=20 of Hypnotherapy Practitioners Malaysia AHPM 2017) -=A0=A0=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 Finance for Non Finance Personnel & Managers 2.=A0=A0=A0=A0 Use of Financial Information for Strategic Cost Management 3.=A0=A0=A0=A0 Effective Financial Management.=20 4.=A0=A0=A0=A0 Effective Credit Control Management and Processes 5.=A0=A0=A0=A0 Business Accounting & Accounting Functions=20 6.=A0=A0=A0=A0 Budgeting & Strategic Planning 7.=A0=A0=A0=A0 Financial Wellness & Literacy Workshop: Money and Me = programmes=2E 8.=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 16 Jun 2026. Please act fast to = grab=20 your favourite training program! =A0 =A0CLICK HERE TO DOWNLOAD THE FULL BROCHURE FILE!!! 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 --be3a157bc2d60f9c4e45238d001292b9 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'><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'>NAVIGATING=20 IRBM STAMP DUTY </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'>SELF-ASSESSMENT=20 SYSTEM</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'>Wyndham=20 Grand Bangsar Kuala Lumpur Hotel <span=20 style=3D"COLOR: red">(Physical)</span><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 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 : 23 Jun<span style=3D"COLOR: #0d0d0d"> </span>2026 = (Tue) =20 | 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 24</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'>=20 Jun 2026 (Wed) | 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; COLOR: black; = mso-ansi-language: EN-US'>In=20 Malaysia IRBM=92s stamp duties are imposed on instruments and not = transactions. An=20 instrument is defined as any written document. In general, stamp duty is = levied=20 on legal, commercial and financial instruments. The person liable to pay = stamp=20 duty is set out in the Third Schedule of Stamp Act 1949. </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; 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: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Under=20 Sistem Taksir Sendiri Duti Setem (SDSAS), taxpayers or appointed agents = must=20 submit a stamp duty return together with the executed = instruments/agreements and=20 required information electronically, self-assess the applicable stamp duty = and=20 make payments within a specified timeframe.</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; 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: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Moving=20 forward, the stamp duty self-assessment will come into effect in phases,=20 commencing 1 January 2026. The phased implementation are as follows:=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; 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: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Phased=20 implementation:</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; COLOR: black; = mso-ansi-language: EN-US'>Phase=20 1 (2026) : Rentals, leases, general stamping and securities</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; COLOR: black; = mso-ansi-language: EN-US'>Phase=20 2 (2027) : Property ownership transfers</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; COLOR: black; = mso-ansi-language: EN-US'>Phase=20 3 (2028) : Other instruments and agreement</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; 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: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>With=20 the phased implementation, taxpayers will be required to independently = calculate=20 and pay stamp duty based on the type of instruments or agreements. Failure = to=20 comply or make a correct return will be liable to fines and penalties, = following=20 the amended Stamp Act.</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; 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: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Who=20 should attend: Chief Executive Officers / Managing Directors / = General=20 Managers / Directors / Chief Operating Officers / Chief Financial Officers = / Tax=20 Directors / Accountants / Finance / Administrative Managers/ Accounts = Managers=20 & Executives and staff with delegated responsibilities to ensure = proper=20 stamping is made on company=92s instruments. </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"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: = black'> </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"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 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm"><font = size=3D3><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = 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'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: = -14.2pt; mso-list: l5 level1 lfo1; tab-stops: list 36.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black; 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'>Develop=20 a deeper understanding of requirements of self- assessment stamp duty = latest=20 based on amended Stamps Act 1949</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: = -14.2pt; mso-list: l5 level1 lfo1; tab-stops: list 36.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black; 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'>Navigate=20 and understand how to register company or individual profile under STAMPS=20 website based on user manual, apply for relevant stamp duties and also=20 payment.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: = -14.2pt; mso-list: l5 level1 lfo1; tab-stops: list 36.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black; 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'>Learn=20 the consequences of non-compliance penalties which is late declaration = and=20 payment of stamp duties.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: = -14.2pt; mso-list: l5 level1 lfo1; tab-stops: list 36.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black; 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'>Apply=20 knowledge on the required types of company=92s instruments which requires=20 self-assessed stamp duties.</span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black'><o:p></o:p></span></font></p> <p class=3DMsoNormal=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: = -14.2pt; mso-list: l5 level1 lfo1; tab-stops: list 36.0pt"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black; 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'>Foster=20 an organisation culture of compliance relating to self-assessment stamp = duties=20 </span><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: = black'><o:p></o:p></span></font></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: = black'> </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"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'>TRAINING=20 APPROACH</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; COLOR: black; = mso-ansi-language: EN-US'>Where=20 appropriate, training learning activites 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"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l1 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">=B7<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'>Interactive=20 Lectures & Videos</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"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l1 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">=B7<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'>Pre=20 and Post Test (Online)</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"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l1 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">=B7<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 & Quiz</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"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l1 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">=B7<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'>Practical=20 exercises on calculation of stamp Duties</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"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l1 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">=B7<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'>Workshops=20 and Group Activities.</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><b><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Pre-requisite:=20 Participants are allowed to bring their laptops and devices for navigation = of=20 STAMPs system</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"MARGIN: 0cm"><font size=3D3><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: = black'> </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: 552.55pt; 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=3D737> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Module=20 1 The Essentials of Malaysian Stamp Duty STSDS</span></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: l4 level1 lfo3"><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">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>What=20 you must know before applying self-assessment effective from 1 June=20 2025.</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: l4 level1 lfo3"><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">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Key=20 principles, definition, chargeability, and scope including=20 instruments.</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: l4 level1 lfo3"><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">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Fixed=20 vs Ad Valorem: Not Just Numbers</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: l4 level1 lfo3"><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">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Decode=20 the distinction for duty calculation via First Schedule Act=20 1949</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: l4 level1 lfo3"><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">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Budget=20 2026 Updates on Stamp Duty =96 Extension of stamp duty reliefs and=20 exemptions</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%"><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; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Module=20 2 Amendments to Act, Audit Framework and Stamp duty=20 exemption</span></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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Amendments=20 of Stamps Duty Act 1949<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Overview=20 of Stamp Duty Audit framework for auditee = companies.<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Stamp=20 Duty General and Specific Exemptions, like Restructuring, = Amalgamation of=20 Companies and examples of scenarios<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Little-known=20 reliefs that save thousands =96 Exemptions, remissions available and = special=20 cases<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Example=20 of relief provisions on Stamp Duties<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Recent=20 Stamp Duty Exemption Order updates and how to=20 qualify<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Share=20 Transaction Duty: When Is It Reduced?<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Practical=20 exercise: How to verify calculation of stamp duty using online = websites=20 STAMP duty calculator for newbies<o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 115%"><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; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Module=20 3</span></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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Determining=20 whether such instruments are subject to stamp = duty<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>FAQs=20 on employment contracts instruments signed on before 1 January = 2025,=20 period of 1 Jan 2025 to 31 December 2025 on whether stamp duties = are=20 applicable<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>IRBM=20 STAMPs online system =96 how to register for individuals, companies, = agents=20 and add users for company ID.<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Exemptions=20 and remissions available and Special Cases<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Example=20 of relief provisions on Stamp Duties<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>When=20 Things Go Wrong =96 The Real Cost of = Non-Compliance<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Fines,=20 penalties & late stamping charges effective from 1 Jan=20 2025.<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Common=20 causes of audit exposure.<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: l4 level1 lfo3"><span=20 lang=3DEN-US=20 style=3D"FONT-FAMILY: Symbol; mso-ansi-language: EN-US; = 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-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Exchange=20 transactions and valuation traps in property transfer valuation = using=20 private valuer versus government valuation portal = (JPPH)</span><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 115%"><span = lang=3DEN-US=20 style=3D"mso-ansi-language: EN-US"><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: 550.85pt; 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=3D734> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Module=20 4 Navigating STAMPS system</span></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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>The=20 do=92s and don=92ts<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>User=20 registration, selection of correct instruments<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>How=20 do stamping in STAMPS system<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Method=20 of payments available =96 FPX and Virtual = Account<o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 115%"><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; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Module=20 5 Duty Calculation & Submission Mechanism</span></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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Stamp=20 duty calculation on instruments - Ad valorem duty and fixed duty=20 application on instruments like<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Tenancy=20 agreements for office, accommodation, leasing agreements, security=20 documents like loan agreements, mortgages, sales and purchase = agreements=20 on immovable and movable assets, statutory declaration, partnership=20 agreement, employment contracts, employment bonds, confirmation of=20 employment and service level agreements<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Documents=20 upload in SDSAS online system<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Types=20 of documents subject to stamp duties<o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: 115%"><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; = LINE-HEIGHT: 115%'><o:p></o:p></span></p> <p class=3DMsoNormal style=3D"MARGIN: 0cm; LINE-HEIGHT: = 115%"><b><span=20 lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Module=20 6: Preparing for The Big Shift in Stamp Duty Self-Assessment=20 System</span></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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Compliance=20 checklist by departments for all documents for Phase 1: January=20 2026<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: l4 level1 lfo3"><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"><span=20 style=3D"mso-list: Ignore">-<span=20 style=3D'FONT: 7pt "Times New = Roman"'> =20 </span></span></span><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-ansi-language: EN-US'>Instrument=20 tracker for Stamp duty audit<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"MARGIN: 0cm; LINE-HEIGHT: = 130%"><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; = LINE-HEIGHT: 130%'><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"><b><span=20 lang=3DEN-US style=3D"mso-ansi-language: EN-US"><o:p><font size=3D3=20 face=3DArial> </font></o:p></span></b></p> <p class=3Dgmail-msonospacing0 style=3D"TEXT-ALIGN: justify; MARGIN: = 0cm"><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; TEXT-INDENT: -18pt; mso-list: l0 = level1 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; COLOR: black; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: -18pt; mso-list: l0 = level1 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; COLOR: black; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: -18pt; mso-list: l0 = level1 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; COLOR: black; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"MARGIN: 0cm 0cm 0cm 21.3pt; TEXT-INDENT: -18pt; mso-list: l0 = level1 lfo4"><span=20 style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; COLOR: black; = 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'><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: justify; MARGIN: 0cm"><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'><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; 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: justify; MARGIN: 0cm"><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'><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; 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: justify; MARGIN: 0cm"><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'><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; 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: justify; MARGIN: 0cm"><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'><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; 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: justify; MARGIN: 0cm"><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>1.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>2.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>3.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>4.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>5.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>6.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>7.</font><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l2 level1 lfo5"><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: black; = mso-fareast-font-family: "Times New Roman"; mso-bidi-font-size: = 10.0pt'><span=20 style=3D"mso-list: Ignore"><font size=3D3>8.</font><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'><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; 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: justify; MARGIN: 0cm"><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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><o:p></o:p></span></font></p> <p class=3DMsoListParagraph=20 style=3D"TEXT-ALIGN: justify; MARGIN: 0cm 0cm 0cm 1cm; TEXT-INDENT: -18pt; = mso-list: l3 level1 lfo6"><span=20 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; = 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'><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 be</span></b><b><span lang=3DEN-US=20 style=3D'FONT-SIZE: 11pt; FONT-FAMILY: "Times New Roman",serif; = COLOR: #ee0000; LINE-HEIGHT: 110%; mso-ansi-language: EN-US'>fore=20 16 Jun 20</span></b><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'>26.</span></b><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><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'></span> </p> <p class=3DMsoNormal style=3D"TEXT-ALIGN: center; MARGIN: 0cm" = align=3Dcenter><font=20 size=3D3><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif; COLOR: #7030a1'> <a=20 href=3D"https://drive.google.com/file/d/1dPYJpBCnjgsXyP6BonFagj0p_IESzNPx/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><span=20 style=3D"mso-bookmark: _Hlk150119406"><span lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Thanks </span></span><span=20 style=3D"mso-bookmark: _Hlk150119406"></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"><a name=3D_Hlk136959115><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'><font=20 size=3D3>Regards</font></span></a><span=20 style=3D"mso-bookmark: _Hlk136959115"></span><span=20 style=3D'FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></span></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'>James</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"><font size=3D3><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>OTC=20 Training Centre Sdn Bhd<br></span><span lang=3DEN-GB=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-GB'>Mobile=20 No. : 012-5882263</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"><font size=3D3><span = lang=3DEN-US=20 style=3D'FONT-FAMILY: "Times New Roman",serif; mso-ansi-language: = EN-US'>Email=20 address: </span><span style=3D'FONT-FAMILY: "Times New = Roman",serif'><a><span=20 lang=3DEN-US=20 style=3D"COLOR: #339999; mso-ansi-language: = EN-US">james-otc@outlook.com</span></a><o:p></o:p></span></font></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> --be3a157bc2d60f9c4e45238d001292b9--