Value Added Tax Compliance

"VAT in GCC" <[email protected]> Tue, 20 Jun 2017 19:46:09 +0800
Newsgroups gmane.linux.redhat.k12ltsp
Message-ID <79203851466882115122743@Side-PC-B>
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Value Added Tax (VAT) Compliance

An Early Assessment of the Possible Impact VAT May Have on Your Transaction=
s and GCC Trade

10 =96 11 September 2017 in Dubai, United Arab Emirates

=20

Dear Leaders,

Workshop Overview:

The GCC Member States are in the process of approving the long anticipated =
common framework for the introduction of a Value Added Tax (VAT) system in =
the GCC. The common VAT framework will form the basis for the introduction =
of a national VAT system by each Member State.

While there are a number of challenges that still need to be addressed befo=
re it is introduced, VAT will help governments to deliver on long-standing =
plans for economic diversification away from oil, while still being able to=
 deliver social and economic programmes.

VAT is expected to be introduced at a rate of 5% with some limited exceptio=
ns including basic food items, healthcare and education. The UAE are planni=
ng to implement on 1 January 2018 - other GCC countries may do so at the sa=
me time or by 1 January 2019 at the latest.

Businesses in the UAE (and GCC) should start planning now how the changes c=
ould impact their business, to ensure a smooth transition. This course will=
 help you achieve exactly that.

=20

Benefits of Attending:

=B7         UNDERSTAND the concept of VAT and its impact on the economy

=B7         UNDERSTAND the impact of VAT on the operational and financial p=
erformance of the business

=B7         DIFFERENTIATE various type of supplies with reference to VAT

=B7         DIFFERENTIATE Input VAT and Output VAT

=B7         CATEGORIZE the supplies for VAT calculation

=B7         UNDERSTAND the impact of VAT on the Imports and Exports to the =
member countries (Gulf Region) and nonmember countries (rest of the world)

=B7         PREPARE the invoices including VAT

=B7         UNDERSTAND the VAT registration process and prepare required do=
cuments for VAT registration

=B7         UNDERSTAND VAT administration, fines and penalties related to V=
AT filing

=B7         IDENTIFY common errors in VAT calculation

=20

Enquiry and Registration:

For more information and registration, do send an email to registration@tra=
iningforprofessional.com with the following subject title:

Dubai Session: VAT-DBX

For any other inquiries, please do not hesitate to contact Catherine at +65=
 6825 9599 / +65 8748 8871 (whatsapp only) or email at registration@trainin=
gforprofessional.com

=20

=20

To remove from our mailing list forward this email to registration@training=
forprofessional.com with subject title Remove
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<BODY><FONT size=3D2 face=3D"Arial, Helvetica, sans-serif">
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><B st=
yle=3D"mso-bidi-font-weight: normal"><SPAN style=3D'FONT-SIZE: 18pt; FONT-F=
AMILY: "Castellar",serif; COLOR: #c00000; LINE-HEIGHT: 115%'>Value Added Ta=
x (VAT) Compliance <=3Fxml:namespace prefix =3D "o" ns =3D "urn:schemas-mic=
rosoft-com:office:office" /><o:p></o:p></SPAN></B></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><I st=
yle=3D"mso-bidi-font-style: normal"><SPAN style=3D'FONT-FAMILY: "Times New =
Roman",serif'><FONT size=3D3>An Early Assessment of the Possible Impact VAT=
 May Have on Your Transactions and GCC Trade<o:p></o:p></FONT></SPAN></I></=
P>
<P class=3DMsoNormal style=3D"MARGIN: 6pt 0in 0pt; LINE-HEIGHT: 115%"><B st=
yle=3D"mso-bidi-font-weight: normal"><SPAN style=3D'FONT-FAMILY: "Georgia",=
serif; COLOR: #002060'><FONT size=3D3>10 =96 11 September 2017 in Dubai, Un=
ited Arab Emirates<o:p></o:p></FONT></SPAN></B></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'><o:p>&nbsp;</o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'>Dear Leaders, <o:p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 6pt 0in; LINE-HEIGHT: 115%"><B style=
=3D"mso-bidi-font-weight: normal"><U><SPAN style=3D'FONT-SIZE: 10pt; FONT-F=
AMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>Workshop Overview: <o:=
p></o:p></SPAN></U></B></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 6pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'>The GCC Member States are in the process of approving the long a=
nticipated common framework for the introduction of a Value Added Tax (VAT)=
 system in the GCC. The common VAT framework will form the basis for the in=
troduction of a national VAT system by each Member State.<o:p></o:p></SPAN>=
</P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 6pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'>While there are a number of challenges that still need to be add=
ressed before it is introduced, VAT will help governments to deliver on lon=
g-standing plans for economic diversification away from oil, while still be=
ing able to deliver social and economic programmes.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 6pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'>VAT is expected to be introduced at a rate of 5% with some limit=
ed exceptions including basic food items, healthcare and education. The UAE=
 are planning to implement on 1 January 2018 - other GCC countries may do s=
o at the same time or by 1 January 2019 at the latest.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'>Businesses in the UAE (and GCC) should start planning now how th=
e changes could impact their business, to ensure a smooth transition. This =
course will help you achieve exactly that.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'><o:p>&nbsp;</o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 6pt; LINE-HEIGHT: 115%"><B st=
yle=3D"mso-bidi-font-weight: normal"><U><SPAN style=3D'FONT-SIZE: 10pt; FON=
T-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>Benefits of Attendi=
ng:<o:p></o:p></SPAN></U></B></P>
<P class=3DMsoListParagraphCxSpFirst style=3D"MARGIN: 0in 0in 0pt 0.5in; LI=
NE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN styl=
e=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-f=
ont-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list: =
Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-font=
-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS=
",sans-serif; LINE-HEIGHT: 115%'>UNDERSTAND </SPAN></B><SPAN style=3D'FONT-=
SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>the =
concept of VAT and its impact on the economy<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>UNDERSTAND</SPAN></B><SPAN style=3D'FONT-=
SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'> the=
 impact of VAT on the operational and financial performance of the business=
<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>DIFFERENTIATE</SPAN></B><SPAN style=3D'FO=
NT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'> =
various type of supplies with reference to VAT<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>DIFFERENTIATE </SPAN></B><SPAN style=3D'F=
ONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>=
Input VAT and Output VAT<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>CATEGORIZE </SPAN></B><SPAN style=3D'FONT=
-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>the=
 supplies for VAT calculation<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>UNDERSTAND</SPAN></B><SPAN style=3D'FONT-=
SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'> the=
 impact of VAT on the Imports and Exports to the member countries (Gulf Reg=
ion) and nonmember countries (rest of the world)<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>PREPARE</SPAN></B><SPAN style=3D'FONT-SIZ=
E: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'> the in=
voices including VAT<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>UNDERSTAND </SPAN></B><SPAN style=3D'FONT=
-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>the=
 VAT registration process and prepare required documents for VAT registrati=
on<o:p></o:p></SPAN></P>
<P class=3DMsoListParagraphCxSpMiddle style=3D"MARGIN: 0in 0in 0pt 0.5in; L=
INE-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN sty=
le=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-=
font-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list:=
 Ignore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-fon=
t-weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet M=
S",sans-serif; LINE-HEIGHT: 115%'>UNDERSTAND VAT</SPAN></B><SPAN style=3D'F=
ONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'>=
 administration, fines and penalties related to VAT filing<o:p></o:p></SPAN=
></P>
<P class=3DMsoListParagraphCxSpLast style=3D"MARGIN: 0in 0in 8pt 0.5in; LIN=
E-HEIGHT: 115%; TEXT-INDENT: -0.25in; mso-list: l0 level1 lfo1"><SPAN style=
=3D"FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 115%; mso-fareast-fo=
nt-family: Symbol; mso-bidi-font-family: Symbol"><SPAN style=3D"mso-list: I=
gnore">=B7<SPAN style=3D'FONT: 7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></SPAN></SPAN><B style=3D"mso-bidi-font-=
weight: normal"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS"=
,sans-serif; LINE-HEIGHT: 115%'>IDENTIFY</SPAN></B><SPAN style=3D'FONT-SIZE=
: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'> common =
errors in VAT calculation<o:p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><SPAN=
 style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEI=
GHT: 115%'><o:p>&nbsp;</o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><B st=
yle=3D"mso-bidi-font-weight: normal"><U><SPAN style=3D'FONT-FAMILY: "Consta=
ntia",serif; COLOR: #002060'><FONT size=3D3>Enquiry and Registration:<o:p><=
/o:p></FONT></SPAN></U></B></P>
<P class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 6pt 0in 8pt; LIN=
E-HEIGHT: 115%"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS"=
,sans-serif; COLOR: #262626; LINE-HEIGHT: 115%; mso-bidi-font-family: Arial=
; mso-themecolor: text1; mso-themetint: 217'>For more information and regis=
tration, do send an email to </SPAN><FONT size=3D3 face=3DCalibri>registrat=
[email protected] </FONT><A href=3D"mailto:catherine@gf-intl.=
net"></A><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-s=
erif; COLOR: #262626; LINE-HEIGHT: 115%; mso-bidi-font-family: Arial; mso-t=
hemecolor: text1; mso-themetint: 217'>with the following subject title: <o:=
p></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 6pt 0in 12pt; LI=
NE-HEIGHT: 115%"><FONT size=3D3><B style=3D"mso-bidi-font-weight: normal"><=
SPAN style=3D'FONT-FAMILY: "Trebuchet MS",sans-serif; COLOR: #262626; mso-b=
idi-font-family: Arial; mso-themecolor: text1; mso-themetint: 217'>Dubai Se=
ssion:</SPAN></B><SPAN style=3D'FONT-FAMILY: "Trebuchet MS",sans-serif; COL=
OR: #262626; mso-bidi-font-family: Arial; mso-themecolor: text1; mso-themet=
int: 217'> </SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN style=3D'=
FONT-FAMILY: "Trebuchet MS",sans-serif; COLOR: #c00000; mso-bidi-font-famil=
y: Arial'>VAT-DBX<o:p></o:p></SPAN></B></FONT></P>
<P class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 6pt 0in 8pt; LIN=
E-HEIGHT: 150%"><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS"=
,sans-serif; COLOR: #262626; LINE-HEIGHT: 150%; mso-bidi-font-family: Arial=
; mso-themecolor: text1; mso-themetint: 217'>For any other inquiries, pleas=
e do not hesitate to contact Catherine at +65 6825 9599 / </SPAN><SPAN styl=
e=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: =
150%; mso-bidi-font-family: "Calibri Light"'>+65 <SPAN style=3D"COLOR: #262=
626; mso-themecolor: text1; mso-themetint: 217">8748 8871 (whatsapp only) <=
/SPAN></SPAN><SPAN style=3D'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sa=
ns-serif; COLOR: #262626; LINE-HEIGHT: 150%; mso-bidi-font-family: Arial; m=
so-themecolor: text1; mso-themetint: 217'>or email at </SPAN><SPAN style=3D=
'FONT-SIZE: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 150%=
; mso-bidi-font-family: Arial'>[email protected]<o:p=
></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"TEXT-ALIGN: justify; MARGIN: 6pt 0in 8pt; LIN=
E-HEIGHT: 150%"><SPAN lang=3DEN-SG style=3D'FONT-SIZE: 8pt; LINE-HEIGHT: 15=
0%; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Times New Rom=
an"; mso-hansi-font-family: Calibri; mso-bidi-font-family: "Times New Roman=
"; mso-ansi-language: EN-SG'><o:p><FONT face=3DCalibri>&nbsp;</FONT></o:p><=
/SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><SPAN=
 lang=3DEN-SG style=3D'FONT-SIZE: 8pt; LINE-HEIGHT: 115%; mso-ascii-font-fa=
mily: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-f=
amily: Calibri; mso-bidi-font-family: "Times New Roman"; mso-ansi-language:=
 EN-SG'><o:p><FONT face=3DCalibri>&nbsp;</FONT></o:p></SPAN></P>
<P class=3DMsoNormal style=3D"MARGIN: 0in 0in 0pt; LINE-HEIGHT: 115%"><FONT=
 face=3DCalibri><SPAN lang=3DEN-SG style=3D'FONT-SIZE: 8pt; LINE-HEIGHT: 11=
5%; mso-ascii-font-family: Calibri; mso-fareast-font-family: "Times New Rom=
an"; mso-hansi-font-family: Calibri; mso-bidi-font-family: "Times New Roman=
"; mso-ansi-language: EN-SG'>To remove from our mailing list forward this e=
mail to </SPAN><SPAN style=3D"FONT-SIZE: 8pt; LINE-HEIGHT: 115%"><A href=3D=
"mailto:[email protected]"><FONT color=3D#0563c1>reg=
[email protected]</FONT></A> </SPAN><SPAN lang=3DEN-SG =
style=3D'FONT-SIZE: 8pt; LINE-HEIGHT: 115%; mso-ascii-font-family: Calibri;=
 mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri=
; mso-bidi-font-family: "Times New Roman"; mso-ansi-language: EN-SG'>with s=
ubject title Remove - [email protected]</SPAN><SPAN style=3D'FONT-SIZ=
E: 10pt; FONT-FAMILY: "Trebuchet MS",sans-serif; LINE-HEIGHT: 115%'><o:p></=
o:p></SPAN></FONT></P>
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