Return-Path: Delivered-To: arefuzjaman@banglamarkgroup.com Received: from server1.www.flokoin.com by server1.www.flokoin.com with LMTP id yNOVFbGKXWXDEgAAzSZXjQ (envelope-from ) for ; Wed, 22 Nov 2023 04:59:29 +0000 Return-path: Envelope-to: arefuzjaman@banglamarkgroup.com Delivery-date: Wed, 22 Nov 2023 04:59:29 +0000 Received: from sender4-op-o12.zoho.com ([136.143.188.12]:17238) by server1.www.flokoin.com with esmtps (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384 (Exim 4.96.2) (envelope-from ) id 1r5fKc-0001EZ-1t for arefuzjaman@banglamarkgroup.com; Wed, 22 Nov 2023 04:59:29 +0000 ARC-Seal: i=1; a=rsa-sha256; t=1700629120; cv=none; d=zohomail.com; s=zohoarc; b=FYoEz4ie5BrIfsdKmEBl7KCMYivO2m93RqJ01M3IExSFJ0ZcxDEXtmhOU9ZtfFqNG7HISrz5T/fxildMd047raEcAS7E9xF4K9VmrpvZBBmVHPkS1VhApj6p9bgfr7l2JX27D6g0A1KL6cnwb6mWnAH7asQU37SzPF3nqD3TihI= ARC-Message-Signature: i=1; a=rsa-sha256; c=relaxed/relaxed; d=zohomail.com; s=zohoarc; t=1700629120; h=Content-Type:Date:Date:From:From:In-Reply-To:MIME-Version:Message-ID:References:Subject:Subject:To:To:Message-Id:Reply-To:Cc; bh=UldkhdE3OETI9q2upBYYmzFvWob5QUFuE/32x2GBMJw=; b=LXs76XEZ+11fi3lo5+PXdgqNo/MySzuoZSVboRMCzP/IXVRMqp1G8fITcRMIRKrU9TaFwUDKLZYZ0cby+R3haellsNjtDZBr+GIDcofNVFMikplxEXccDxP6WN2ndY4cN7gD2E0lPw3zPJ6tksKZEHa6Yc7iVlik0kr941TrEZY= ARC-Authentication-Results: i=1; mx.zohomail.com; dkim=pass header.i=banglamark.com.bd; spf=pass smtp.mailfrom=naima@banglamark.com.bd; dmarc=pass header.from= DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/relaxed; t=1700629119; s=zmail; d=banglamark.com.bd; i=naima@banglamark.com.bd; h=Date:Date:From:From:To:To:Message-Id:Message-Id:In-Reply-To:References:Subject:Subject:MIME-Version:Content-Type:Reply-To:Cc; bh=UldkhdE3OETI9q2upBYYmzFvWob5QUFuE/32x2GBMJw=; b=EfQRnjGkBN51PdxONLCTnT7nHOSrvgWf7JAfWkL9iti3iOuYdzjeBMai8RzlliKM kNspoSuoFYlEdffdYXXr1QcbyxMb3pQ6TesEHKouLDBfU5zWIizt8LIZoevYN9B395a OWFM0EZtF33/tQalvmd6QNG/j1SCRpO1CAptrf3s= Received: from mail.zoho.com by mx.zohomail.com with SMTP id 1700629117112738.5652296339867; Tue, 21 Nov 2023 20:58:37 -0800 (PST) Date: Wed, 22 Nov 2023 10:58:36 +0600 From: Naima -BANGLAMARK To: "arefuzjaman" Message-Id: <18bf564f591.fc8c371c226123.4918638902987195447@banglamark.com.bd> In-Reply-To: <00c801da1c7a$264a1cb0$72de5610$@qx-trust.com> References: <006d01d8e2b8$eb3a3570$c1aea050$@qx-trust.com> <022101d8eaa8$c842dca0$58c895e0$@qx-trust.com> <45761667019751@mail.yandex.com> <044601d8f4d1$665183b0$32f48b10$@qx-trust.com> <1574951668075997@mail.yandex.com> <00c901d90f0c$5784de90$068e9bb0$@qx-trust.com> <175951671106919@mail.yandex.com> <002101d91115$f4607d90$dd2178b0$@qx-trust.com> <2724911671172222@of2lv7ur4mqs5cge.sas.yp-c.yandex.net> <005501d91508$e85a6460$b90f2d20$@qx-trust.com> <637851672573835@mail.yandex.com> <026d01d920f1$c89e6050$59db20f0$@qx-trust.com> <6412161676447833@mail.yandex.com> <031201d977e7$1e1f78b0$5a5e6a10$@qx-trust.com> <022901d9a64b$79c434c0$6d4c9e40$@qx-trust.com> <8385861687577692@zxq47dct3nfd6lzq.sas.yp-c.yandex.net> <028101d9a7d1$dca00ba0$95e022e0$@qx-trust.com> <1689451687807744@wghtu3g6gefsiaug.sas.yp-c.yandex.net> <189eec796db.fa180071244532.9092770285013676930@banglamark.com.bd> <01e301d9d3e3$448a46d0$cd9ed470$@qx-trust.com> <18a16629a16.d88a8ef9135835.4523762082306564987@banglamark.com.bd> < 007701d9d582$c0adca20$42095e60$@qx-trust.com> <18a22430ee7.bc8ee90e286818.2369524695019608088@banglamark.com.bd> <044a01d9e56f$bfbfaa00$3f3efe00$@qx-trust.com> <18a93de681e.dc755cb061680.7986531930743689718@banglamark.com.bd> <00ad01d9e777$26181fe0$72485fa0$@qx-trust.com> <18aa183ca9f.fd8a3fce646890.2368587283215495846@banglamark.com.bd> <005f01d9eab1$54c30c00$fe492400$@qx-trust.com> <18aabce8960.dae8807e1061168.8585935738574152851@banglamark.com.bd> <007e01d9eab9$79df31a0$6d9d94e0$@qx-trust.com> <18aac0498b3.11a74192d1072087.4099189948976629184@banglamark.com.bd> <00a301d9eac2$5a00b0d0$0e021270$@qx-trust.com> <18aad207489.ed67f5fd1155302.4998556208689259407@banglamark.com.bd> <028b01d9eba2$786478a0$692d69e0$@qx-trust.com> <18ab640b59c.f78d139e900111.5893271919691872224@banglamark.com.bd> <002201d9f15a$1b946140$52bd23c0$@qx-trust.com> <18af95f451c.f722ff31170924.659347801759679582@banglamark.com.bd> <18b19462e2e.11b339c59154242.4474488693613665167@banglamark.com.bd> <01a40 1 d 9 f f e 4 $435e4c20$ca1ae460$@qx-trust.com> <18b47d756dd.b802954d72893.8845430590711370719@banglamark.com.bd> <010f01da0341$efea05a0$cfbe10e0$@qx-trust.com> <18b51dc818b.f805e559256810.8106747583451604006@banglamark.com.bd> <014d01da0594$bb20f950$3162ebf0$@qx-trust.com> <18b5c085607.127ec8b15481523.2364852648392192522@banglamark.com.bd> <18b5c64e571.10e89803b508205.7268537414394313566@banglamark.com.bd> <00c901da066e$63671480$2a353d80$@qx-trust.com> <18b617e917a.127f92c0770402.6649760046795382290@banglamark.com.bd> <975870267.1248455.1698200762013@mail.yahoo.com> <004c01da06fa$24b34510$6e19cf30$@qx-trust.com>,<18b657c9245.11dfd1c941103723.7942162514615204629@banglamark.com.bd> <00d101da16ad$beb1d650$3c1582f0$@qx-trust.com> <18be795ad58.103df065b3479168.7174382604372611665@banglamark.com.bd> <011701da1aec$f491c990$ddb55cb0$@qx-trust.com> <18beafd24ab.1269bf7d93472521.5781474084176666473@banglamark.com.bd> <027c01da1b6d$efc45e60$cf4d1b20$@q x-trust.com> <18beb238be2.bba886f23479889.3050723723879583422@banglamark.com.bd> <00c801da1c7a$264a1cb0$72de5610$@qx-trust.com> Subject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation of Management Account For Year Ended 31.12.2020 MIME-Version: 1.0 Content-Type: multipart/alternative; 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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: FYI With Kind Regards, Jannatul Naima Babli  Deputy Manager (Business Analytics & Company Affairs)  Cell:+8801729065630, Whatsapp: +8801729065630 Content analysis details: (1.1 points, 5.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: wa.me] -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_MESSAGE BODY: HTML included in message -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature -0.1 DKIM_VALID_EF Message has a valid DKIM or DK signature from envelope-from domain 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid 0.8 CPANEL_LOTS_OF_EMPTY_LINE RAW: Spam that has large block of empty lines 0.0 LOTS_OF_MONEY Huge... sums of money 0.0 KAM_SHORT Use of a URL Shortener for very short URL -0.0 T_SCC_BODY_TEXT_LINE No description available. 0.5 KAM_NUMSUBJECT Subject ends in numbers excluding current years X-Spam-Flag: NO ------=_Part_732427_1406612200.1700629116322 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable FYI With Kind Regards, Jannatul Naima Babli=C2=A0 Deputy Manager (Business=C2=A0Analytics=C2=A0& Company Affairs)=C2=A0 Cell:+8801729065630, Whatsapp:=C2=A0+8801729065630 Skype: Naima (Banglamark-JNB) Email:=C2=A0mailto:naima@banglamark.com.bd ---- On Tue, 21 Nov 2023 18:56:26 +0600 wrote --- Dear Naima =C2=A0 Kindly refer to our accounting team=E2=80=99s response in blue below in res= pect to your email on 19 November 2023:- In the first report, you gave us The Income statement side in Revenue Under= code 4110, Named Tools and Equipment sales. But in your Revised report, It= has been shown as Revenue Under code 4110, Named Agency Service Income. QXT: We noted on client=E2=80=99s concern on such terms. However, we refer = to the client=E2=80=99s email on 10 October 2023 and noted that the client = has decided to file the Company=E2=80=99s tax return for financial year end= ed 31 December 2020 under Labuan Business Activity Act, 1990 (=E2=80=9CLBAT= A=E2=80=9D). Hence, the Auditor has advised to revise the term from =E2=80= =9CTools and Equipment sales=E2=80=9D to =E2=80=9CAgencies Service Income= =E2=80=9D to enable the company to file its tax return under LBATA. Apparen= tly, each term can be associated with a particular tax regime as follows:- No. Terms Tax Regime =C2=A0 Tools and Equipment sales=E2=80=9D & =E2=80=9CCost of Goods Sold (COGS) ITA =C2=A0 Agencies Service Income LBATA Thus, kindly confirm should the client accede to the above arrangement. Oth= erwise, please advise accordingly. In addition, please note that the Author= ity might decline the tax return in the event there is a misuse of term in = the Audited account. One thing can be noticed the purchase of the things or materials that we se= ll is nowhere shown in the Audit Report. Besides, no inventory or stock is = shown in the Audit Report. Marksan Co Ltd. has spent a lot of money to buy = or purchase supply Tools & Equipment, it is nowhere found in the Audit Repo= rt. QXT: Please be informed that we have not received any Inventory report/stoc= k list for year 2020 from client. Thus, kindly furnish us the Inventory rep= ort (Opening and Closing Stock List summary for the Year ended 31.12.2020) = for our next course of action.=20 In Marksan Co Ltd. report, Administrative and General Expenses some more co= sts will be added under this, we couldn=E2=80=99t provide you the supportin= g documents for this before, which we have provided in this email. The expe= nses in Salary and allowance, Courier Expenses, Remuneration Payment, Emplo= yee Wages Bill, etc should be added and reflected on the Cash In Hand too. = The supporting documents under this section are provided in this email. QXT: Noted. We have recorded the latest supporting documents provided. According to the previous submission of old documents, we found 4 errors in= our submitted documents.=20 For your reference, I have shared the changes in the Excel file with detail= s of changes along with submitting the Previous files (ZIP WRONG FILES) and= also the Correct files (Revised file-ZIP).=20 For these four transactions as stated in the Excel file, you are requested = to disregard the previous file and consider the revised file to make the ne= cessary changes in the management account. QXT: Noted. We have reviewed and revise where necessary. Please refer to ou= r comment in the excel attached herein. Note : We have updated the finalized supporting documents (Sales & Expenses= 2020). However, we are unable to share the folder due to huge size file, kindly cl= ick on the following link for your reference; =E2=80=9Chttps://drive.google.com/drive/folders/1tQg9Shs8CmirQtWk0S7MmlesZp= tjzwSG Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =C2=A0 DISCLAIMER: The information contained in this e-mail and any attachments tr= ansmitted with it may contain information that is privileged, confidential = and exempt from disclosure under applicable law and is intended only for th= e use of the individual or entity to whom they are addressed. If you are no= t the intended recipient, you are hereby notified that any dissemination, d= istribution or copying of this communication is strictly prohibited. In suc= h case, you should delete this e-mail and notify us immediately. =C2=A0 Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6= =89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s). =C2=A0 From: mailto:sophia@qx-trust.com =20 Sent: Monday, November 20, 2023 1:32 PM To: 'Naima -BANGLAMARK' Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' Subject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 =C2=A0 Dear Naima =C2=A0 Your email is duly noted. We shall revert upon deliberation with the manage= ment and accounting team. =C2=A0 Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =C2=A0 DISCLAIMER: The information contained in this e-mail and any attachments tr= ansmitted with it may contain information that is privileged, confidential = and exempt from disclosure under applicable law and is intended only for th= e use of the individual or entity to whom they are addressed. If you are no= t the intended recipient, you are hereby notified that any dissemination, d= istribution or copying of this communication is strictly prohibited. In suc= h case, you should delete this e-mail and notify us immediately. =C2=A0 Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6= =89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s). =C2=A0 From: Naima -BANGLAMARK =20 Sent: Monday, November 20, 2023 1:11 PM To: sophia Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' Subject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 Importance: High =C2=A0 Dear ma'am=C2=A0 =C2=A0 To avoid confusion by any parties, may I know what is the difference betwee= n this email and the last email you sent previously? Which one should we re= view now?=C2=A0 This is the same email i sent you last night=C2=A0SUBJECT: Marksan Manageme= nt Account- Revision Queries- 2020.=C2=A0 =C2=A0 We take note of your reply with attached documents. Kindly reply to us in t= he same email as the email trail below is important for all parties to keep= track on the same subject matter. This way it will eliminate possible conf= usion. Appreciate your kind understanding You asked me to reply on the same trail email for the acknowledgement of bo= th parties, so did I. =C2=A0 Yes we submitted addition documents which need to be reflected in cash in h= and. Moreover,=C2=A0In the first report, you gave us The Income statement s= ide in Revenue Under code=C2=A04110, Named Tools and Equipment sales.But in= your Revised report, It has been shown as Revenue Under code 4110, Named A= gency Service Income.=C2=A0Please keep it as Tools and Equipment Sales. If = we keep it, we can show the cost of goods sold too. =C2=A0 As you see, we are having trouble due to this high amount of tax issues and= we understand that it's an extra headache for your side to revise the repo= rt again, but we are struggling here too to support you in every possible w= ay. Couldn you please pardon us to reduce the additional fee as we are alre= ady being charged with other penalties.=C2=A0 =C2=A0 You are requested to forward this email to your account team for their onwa= rd action =C2=A0 =C2=A0 =C2=A0 Thank you.=C2=A0 =C2=A0 =C2=A0 With Kind Regards, Jannatul Naima Babli=C2=A0 Deputy Manager (Business=C2=A0Analytics=C2=A0& Company Affairs)=C2=A0 Cell:+8801729065630, Whatsapp:=C2=A0+8801729065630 Skype: Naima (Banglamark-JNB) Email:=C2=A0mailto:naima@banglamark.com.bd =C2=A0 =C2=A0 =C2=A0 =C2=A0 ---- On Mon, 20 Nov 2023 10:56:20 +0600 wrote = --- =C2=A0 Dear Naima =C2=A0 To avoid confusion by any parties, may I know what is the difference betwee= n this email and the last email you sent previously? Which one should we re= view now? =C2=A0 There are so many documents you attached in the emails. Also, please note t= hat we shall charge additional fee for the additional supporting documents = newly provided by you once our accounting has confirmed the additional tran= saction listed in the supporting documents. =C2=A0 I removed the Auditor and our supporting team from this email trail for bet= ter managing the conversation and avoid them getting spammed. =C2=A0 Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =C2=A0 DISCLAIMER: The information contained in this e-mail and any attachments tr= ansmitted with it may contain information that is privileged, confidential = and exempt from disclosure under applicable law and is intended only for th= e use of the individual or entity to whom they are addressed. If you are no= t the intended recipient, you are hereby notified that any dissemination, d= istribution or copying of this communication is strictly prohibited. In suc= h case, you should delete this e-mail and notify us immediately. =C2=A0 Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6= =89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s). =C2=A0 From: Naima -BANGLAMARK =20 Sent: Monday, November 20, 2023 12:29 PM To: sophia Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' ; 'Nur Rahmah - QX Trust Co. Ltd ' ; 'Puang Liong Kiak' Subject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 Importance: High =C2=A0 =C2=A0 =C2=A0 With Kind Regards, Dear ma'am Referring to the revision of the management account issues of 2020 as discu= ssed earlier, you are requested to forward this email to your account team = for their onward action: =C2=A0 =C2=A0 QXT 01:=C2=A0In the first report, you gave us The Income statement side in = Revenue Under code=C2=A04110, Named Tools and Equipment sales. But in your Revised report, It has been shown as Revenue Under code 4110, N= amed Agency Service Income. Please keep it as Tools and Equipment Sales. If we keep it, we can show the= cost of goods sold too. For your understanding, I've attached your Revised= report here where you mentioned it as=C2=A0Agency Service Income. =C2=B7=C2=A0=C2=A0=C2=A0=C2=A0 One thing can be noticed the purchase of the things or materials that we se= ll is nowhere shown in the Audit Report. Besides, no inventory or stock is = shown in the Audit Report. Marksan Co Ltd. has spent a lot of money to buy = or purchase supply Tools & Equipment, it is nowhere found in the Audit Repo= rt. =C2=A0 Starting inventory + purchases =E2=88=92 ending inventory =3D cost=C2=A0of= =C2=A0goods=C2=A0sold. =C2=A0 =C2=A0 Let me be clearer here: Cost of goods sold Opening Stock of materials Add:=C2=A0Import of raw materials Less: Closing Stock Cost of materials used Add:=C2=A0Factory overhead / Direct Expense =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0Local purchase Accessories expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0C & F expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0Fuel & Lubricant =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0Wages expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0Utility expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0Depreciation =C2=A0 Cost of materials available for sale Opening stock of finish goods Less: Closing stock of finish goods =C2=A0 =C2=A0 QXT 02: In Marksan Co Ltd. report, Administrative and General Expenses some= more costs will be added under this, we couldn=E2=80=99t provide you the s= upporting documents for this before, which we have provided in this email. = The expenses in Salary and allowance, Courier Expenses, Remuneration Paymen= t, Employee Wages Bill, etc should be added and reflected on the Cash In Ha= nd too. The supporting documents under this section are provided in this em= ail. =C2=A0 NOTE: Moreover,=C2=A0according to the previous submission of old documents,= we found 4 errors in our submitted documents. For your reference, I have s= hared the changes in the Excel file with details of changes along with subm= itting the Previous files (ZIP WRONG FILES) and also the Correct files (Rev= ised file-ZIP). For these four transactions as stated in the Excel file, yo= u are requested to disregard the previous file and consider the revised fil= e to make the necessary changes in the management account. =C2=A0 =C2=A0 =C2=A0 Thank you.=C2=A0 Jannatul Naima Babli=C2=A0 Deputy Manager (Business=C2=A0Analytics=C2=A0& Company Affairs)=C2=A0 Cell:+8801729065630, Whatsapp:=C2=A0+8801729065630 Skype: Naima (Banglamark-JNB) Email:=C2=A0mailto:naima@banglamark.com.bd =C2=A0 =C2=A0 =C2=A0 =C2=A0 ---- On Sun, 19 Nov 2023 19:33:11 +0600 wrote = --- =C2=A0 Dear Naima =C2=A0 FYE 2020 =C2=A0 We take note of your reply with attached documents. Kindly reply to us in t= he same email as the email trail below is important for all parties to keep= track on the same subject matter. This way it will eliminate possible conf= usion. Appreciate your kind understanding. =C2=A0 Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =C2=A0 DISCLAIMER: The information contained in this e-mail and any attachments tr= ansmitted with it may contain information that is privileged, confidential = and exempt from disclosure under applicable law and is intended only for th= e use of the individual or entity to whom they are addressed. If you are no= t the intended recipient, you are hereby notified that any dissemination, d= istribution or copying of this communication is strictly prohibited. In suc= h case, you should delete this e-mail and notify us immediately. =C2=A0 Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6= =89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s). =C2=A0 =C2=A0 From: Naima -BANGLAMARK mailto:naima@banglamark.com.bd=20 Sent: Sunday, November 19, 2023 8:29 PM To: sophia mailto:sophia@qx-trust.com Cc: steven mailto:steven@banglamark.com; nobel mailto:nobel@banglamarkgroup= .com; Anonna mailto:anonna@banglamark.com.bd Subject: Marksan Management Account- Revision Queries- 2020 =C2=A0 Dear ma'am=20 Referring to the revision of the management account issues of 2020 as discu= ssed earlier, you are requested to forward this email to your account team = for their onward action:=20 =C2=A0 =C2=A0 QXT 01: In the first report, you gave us The Income statement side in Reven= ue Under code 4110, Named Tools and Equipment sales. But in your Revised report, It has been shown as Revenue Under code 4110, N= amed Agency Service Income. Please keep it as Tools and Equipment Sales. If we keep it, we can show the= cost of goods sold too. For your understanding, I've attached your Revised= report here where you mentioned it as=C2=A0Agency Service Income. =C2=B7=C2=A0=C2=A0=C2=A0=C2=A0 One thing can be noticed the purchase of the things or materials that we se= ll is nowhere shown in the Audit Report. Besides, no inventory or stock is = shown in the Audit Report. Marksan Co Ltd. has spent a lot of money to buy = or purchase supply Tools & Equipment, it is nowhere found in the Audit Repo= rt. =C2=A0 Starting inventory + purchases =E2=88=92 ending inventory =3D cost=C2=A0of= =C2=A0goods=C2=A0sold. =C2=A0 =C2=A0 Let me be clearer here: Cost of goods sold Opening Stock of materials Add: Import of raw materials Less: Closing Stock Cost of materials used Add: Factory overhead / Direct Expense =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0 Local purchase Accessories expenses=20 =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0=C2=A0C & F expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0 Fuel & Lubricant =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0 Wages expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0 Utility expenses =C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2= =A0 Depreciation =C2=A0 Cost of materials available for sale Opening stock of finish goods Less: Closing stock of finish goods =C2=A0 =C2=A0 QXT 02: In Marksan Co Ltd. report, Administrative and General Expenses some= more costs will be added under this, we couldn=E2=80=99t provide you the s= upporting documents for this before, which we have provided in this email. = The expenses in Salary and allowance, Courier Expenses, Remuneration Paymen= t, Employee Wages Bill, etc should be added and reflected on the Cash In Ha= nd too. The supporting documents under this section are provided in this em= ail. =C2=A0 NOTE: Moreover, according to the previous submission of old documents, we f= ound 4 errors in our submitted documents. For your reference, I have shared= the changes in the Excel file with details of changes along with submittin= g the Previous files (ZIP WRONG FILES) and also the Correct files (Revised = file-ZIP). For these four transactions as stated in the Excel file, you are= requested to disregard the previous file and consider the revised file to = make the necessary changes in the management account. =C2=A0 =C2=A0 =C2=A0 Thank you.=C2=A0 =C2=A0 =C2=A0 =C2=A0 With Kind Regards, Jannatul Naima Babli=C2=A0 Deputy Manager (Business=C2=A0Analytics=C2=A0& Company Affairs)=C2=A0 Cell:+8801729065630, Whatsapp:=C2=A0+8801729065630 Skype: Naima (Banglamark-JNB) Email:=C2=A0mailto:naima@banglamark.com.bd =C2=A0 =C2=A0 =C2=A0 =C2=A0 From: Naima -BANGLAMARK =20 Sent: Sunday, November 19, 2023 8:37 PM To: sophia Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' ; 'Nur Rahmah - QX Trust Co. Ltd ' ; 'Puang Liong Kiak' Subject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 Importance: High =C2=A0 Dear ma'am Due to the extensive trail of emails, I have given a separate email regardi= ng this.=C2=A0=C2=A0 =C2=A0 You are requested to forward this email to your account team for their onwa= rd action: =C2=A0 SUBJECT: Marksan Management Account- Revision Queries- 2020 =C2=A0 =C2=A0 Thank you =C2=A0 With Kind Regards, Jannatul Naima Babli=C2=A0 Deputy Manager (Business=C2=A0Analytics=C2=A0& Company Affairs)=C2=A0 Cell:+8801729065630, Whatsapp:=C2=A0+8801729065630 Skype: Naima (Banglamark-JNB) Email:=C2=A0mailto:naima@banglamark.com.bd =C2=A0 =C2=A0 =C2=A0 =C2=A0 ---- On Tue, 14 Nov 2023 09:50:36 +0600 wrote = --- =C2=A0 Dear Naima =C2=A0 FYE 2020 =C2=A0 A friendly reminder on our email below for your prompt action. =C2=A0 Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =C2=A0 DISCLAIMER: The information contained in this e-mail and any attachments tr= ansmitted with it may contain information that is privileged, confidential = and exempt from disclosure under applicable law and is intended only for th= e use of the individual or entity to whom they are addressed. If you are no= t the intended recipient, you are hereby notified that any dissemination, d= istribution or copying of this communication is strictly prohibited. In suc= h case, you should delete this e-mail and notify us immediately. =C2=A0 Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6= =89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s). =C2=A0 From: mailto:sophia@qx-trust.com =20 Sent: Tuesday, October 31, 2023 9:50 AM To: 'Naima -BANGLAMARK' Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' ; 'Nur Rahmah - QX Trust Co. Ltd ' ; 'Puang Liong Kiak' Subject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 Importance: High =C2=A0 Dear Naima =C2=A0 A friendly reminder on our email below and we=E2=80=99re waiting for your s= oonest response. =C2=A0 Kindly find our accounting and bookkeeping response in Blue ; =C2=A0 Dear ma'am=C2=A0 Referring to your last email, the file you sent in your last email today da= ted 23.10.2023 doesn't match with the file we sent you (I have forwarded yo= u the email too which we sent on September 17, 2023). Please find the attac= hed ZIP file that you sent us for signing. =C2=A0 Moreover we have few more findings as mentioned below: =C2=A0 01. The withdrawing amount has not been reflected in your calculation. Acco= rding to the bank statement, all the expenditures or the TT withdrawals we = did is nowhere reflected in the management account. =C2=A0 =C2=A0 The payments we have made to our suppliers or clients should have to be cou= nted as expenditures as well as cost of goods sold. -=C2=A0QXT : We have referred to the invoices provided by the client, we fo= und that most of the payment the client has made is for the purchase of ass= ets, whereby all the payments/purchases of assets will not be recorded as e= xpenditures unless the calculation for depreciation of assets. May we know = the purpose all these assets were purchased? It is for company use or to be= re-sell? As per Auditor advice, if the purpose of the assets purchased was to re-sel= l then the amount of tax will rise higher than the current tax amount. As u= nder LBATA tax, tax is counted based on net profit not on chargeable income= . =C2=B7=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 Total Withdraw= 15,16,487.11 USD =C2=B7=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 Total Deposit = 15,65,494.17 USD =C2=A0 As per the bank statement, the balance amount between the Total Deposit and= Total Withdraw is around USD 49,007 USD. 02. On a very important note; in the trial balance, the retained earning of= 2020 is not reflected.=C2=A0 -=C2=A0QXT : In the Trial Balance, we only will record the previous year 20= 19 retained earning. Meanwhile, Retain earning 2020 amount will only reflec= t in Balance Sheet.=20 03. According to the income statement, the current asset and liability don= =E2=80=99t match. Please instruct your accounts team to calculate the curre= nt asset and liability column. There=E2=80=99s a difference of 283,906 USD = in the income statement.=20 -=C2=A0QXT : Current Asset (CA) and Current Liabilitiy (CL) not match in In= come Statement, because the equation of account is below; =C2=A0=C2=A0=20 =C2=A0=C2=A0Equation Account : =E2=80=9CAsset =3D liabilities + equity =E2= =80=9D=20 - The difference amount is derived from equity. -=C2=A0QXT : According to the Bank Statement, all the expenditures / TT wit= hdrawals are recorded as per the client's confirmation. The draft of the Ma= nagement Account is already reviewed, signed, and acknowledged by the clien= t. If there are any expenditure invoices clients found were not yet recorde= d in the 2020 Management Account. Kindly provide us with the supporting doc= uments for our next action. =C2=A0 Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =C2=A0 DISCLAIMER: The information contained in this e-mail and any attachments tr= ansmitted with it may contain information that is privileged, confidential = and exempt from disclosure under applicable law and is intended only for th= e use of the individual or entity to whom they are addressed. If you are no= t the intended recipient, you are hereby notified that any dissemination, d= istribution or copying of this communication is strictly prohibited. In suc= h case, you should delete this e-mail and notify us immediately. =C2=A0 Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6= =89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s). =C2=A0 From: Sophia Lai =20 Sent: Thursday, October 26, 2023 3:56 PM To: Naima -BANGLAMARK Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' ; 'Nur Rahmah - QX Trust Co. Ltd ' ; 'Puang Liong Kiak' Subject: Re: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 =C2=A0 Dear Naima =C2=A0 Kindly find our accounting and bookkeeping response as below=C2=A0; =C2=A0 =C2=A0 =C2=A0 Dear ma'am=C2=A0 =C2=A0 Referring to your last email, the file you sent in your last email today da= ted 23.10.2023 doesn't match with the file we sent you (I have forwarded yo= u the email too which we sent on September 17, 2023). Please find the attac= hed ZIP file that you sent us for signing. =C2=A0 =C2=A0 =C2=A0 Moreover we have few more findings as mentioned below: =C2=A0 =C2=A0 =C2=A0 01. The withdrawing amount has not been reflected in your calculation. Acco= rding to the bank statement, all the expenditures or the TT withdrawals we = did is nowhere reflected in the management account.=C2=A0=C2=A0 =C2=A0 =C2=A0 =C2=A0 The payments we have made to our suppliers or clients should have to be cou= nted as expenditures as well as cost of goods sold. =E2=97=8F QXT : We have referred to the invoices provided by the client, we= found that most of the payment the client has made is for the purchase of = assets, whereby all the payments/purchases of assets will not be recorded a= s expenditures unless the calculation for depreciation of assets. May we kn= ow the purpose all these assets were purchased? It is for company use or to= be re-sell? =C2=A0 As per Auditor advice, if the purpose of the assets purchased was to re-sel= l then the amount of tax will rise higher than the current tax amount. As u= nder LBATA tax, tax is counted based on net profit not on chargeable income= . =C2=A0 =C2=B7 Total Withdraw 15,16,487.11 USD =C2=A0 =C2=B7 Total Deposit 15,65,494.17 USD =C2=A0 =C2=A0 =C2=A0 As per the bank statement, the balance amount between the Total Deposit and= Total Withdraw is around USD 49,007 USD. =C2=A0 02. On a very important note; in the trial balance, the retained earning of= 2020 is not reflected.=C2=A0 =E2=97=8F QXT : In the Trial Balance, we only will record the previous year= 2019 retained earning. Meanwhile, Retain earning 2020 amount will only ref= lect in Balance Sheet. =C2=A0 03. According to the income statement, the current asset and liability don= =E2=80=99t match. Please instruct your accounts team to calculate the curre= nt asset and liability column. There=E2=80=99s a difference of 283,906 USD = in the income statement. =E2=97=8F QXT : Current Asset (CA) and Current Liabilitiy (CL) not match in= Income Statement, because the equation of account is below; =C2=A0=C2=A0 =C2=A0 Equation Account : =E2=80=9CAsset =3D liabilities + equity =E2=80=9D =C2=A0 - The difference amount is derived from equity. =C2=A0 =E2=97=8F QXT : According to the Bank Statement, all the expenditures / TT = withdrawals are recorded as per the client's confirmation. The draft of the= Management Account is already reviewed, signed, and acknowledged by the cl= ient. If there are any expenditure invoices clients found were not yet reco= rded in the 2020 Management Account. Kindly provide us with the supporting = documents for our next action. =C2=A0 Thank you. =C2=A0 Sophia Lai =C2=A0 Sent from https://aka.ms/AAb9ysg =C2=A0 =C2=A0 =C2=A0 =C2=A0 From: Naima -BANGLAMARK Sent: Wednesday, October 25, 2023 2:21:22 PM To: sophia Cc: 'steven' ; 'Iftekhar' ; 'Anonna' ; 'nobel' ; 'Nur Rahmah - QX Trust Co. Ltd ' ; 'Puang Liong Kiak' Subject: Re: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation o= f Management Account For Year Ended 31.12.2020 =C2=A0 Dear ma=E2=80=99am, Referring to your email; the below-stated file for bank queries (which are = marked yellow) are bank charges as confirmed earlier. As I confirmed in my = last email dated 14 September 2023 about the bank charges, we are still sti= cking by this.=C2=A0 But the problem we are having is mentioned below. We have already submitted our queries in my last email dated 23 October 202= 3. We have also emailed the auditor dated 24 October 2023 regarding this.= =20 We are advised to furnish the management Account by our end and our Account= s team is currently working on the revision and we will try to get back to = you with the revised file by Monday, October 30.=C2=A0=20 =C2=A0 =C2=A0 The key points: =C2=A0 01. The withdrawing amount has not been reflected in your calculation. Acco= rding to the bank statement; all the expenditures or the TT withdrawals we = did is nowhere reflected in the management account.=20 The payments we have made to our suppliers or clients should have to be cou= nted as expenditures as well as cost of goods sold (which was supposed to b= e incurred from revenue/total sales) =E2=80=A2 Total Withdraw 15,16,487.11 USD =E2=80=A2 Total Deposit 15,65,494.17 USD As per the bank statement; the balance amount between the Total Deposit and= Total Withdraw is around USD 49007 USD. 02. On a very important note; in the trial balance, the retained earning of= 2020 is not reflected.=C2=A0 03. According to the income statement, the current asset and liability don= =E2=80=99t match. Please instruct your accounts team to calculate the curre= nt asset and liability column. There=E2=80=99s a difference of 283,906 USD = in the income statement. =C2=A0 Kindly spare us some time till 30th Oct 2023, we will revert back with the = revised file as furnished by our end.=20 =C2=A0 Thanks for your understanding. =C2=A0 =C2=A0 =C2=A0 With Kind Regards, Jannatul Naima Babli=C2=A0 Deputy Manager (Business=C2=A0Analytics=C2=A0& Company Affairs)=C2=A0 Cell:+8801729065630, Whatsapp:=C2=A0+8801729065630 Skype: Naima (Banglamark-JNB) Email:=C2=A0mailto:naima@banglamark.com.bd =C2=A0 =C2=A0 =C2=A0 =C2=A0 ---- On Wed, 25 Oct 2023 10:17:05 +0600 wrote = --- =C2=A0 Dear Naima =C2=A0 Further to the Auditor=E2=80=99s earlier email, please find attached latest= of the latest revised Management Account FYE 2020 which is to fit LBATA re= quirement that we sent to auditor for your reference. =C2=A0 Our bookkeeping and accounting team have gone through the Management Accoun= t FYE 2020 and all the expenditures / TT withdrawals have been recorded bas= ed on the bank statements and supporting document i.e., invoices available/= provided to us earlier. =C2=A0 Should there be any other supporting documents for expenditure that has not= been provided to us, kindly provide the additional supporting documents fo= r your latest information provided in the email. =C2=A0 In addition, we refer to your confirmation email on 14 September 2023 as at= tached, wherein you have confirmed that the following highlighted in yellow= are bank charges. Please assist to double confirm with the Director, shoul= d there is an expense instead, hence please provide us the supporting docum= ents by 27 October 2023. =C2=A0 Thank you. =C2=A0 Best wishes, Sophia Lai (LL.B (Hons) London | CLP (Mal) Consultant International Business & Private Wealth Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533 Website: http://www.qx-trust.com/ =C2=A0 =C2=A0 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =C2=A0 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia ------=_Part_732427_1406612200.1700629116322 Content-Type: multipart/related; boundary="----=_Part_732428_364551467.1700629116402" ------=_Part_732428_364551467.1700629116402 Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable =
FYI


With Kind Regards,
Jannatul Naima Babli <= /span>

Deputy Manager (Business Analytics & Company Affairs) <= br>Cell:+8801729065= 630, Whatsapp: +8801729065630=

Skype: Naima (Banglamar= k-JNB)


---- On Tue, 21 Nov 2023 18:56:26 +0600 <sophia@q= x-trust.com> wrote ---

Dear Naima

 

Ki= ndly refer to our accounting team=E2=80=99s response in blue below in respe= ct to your email on 19 November 2023:-

  1. In the first report, you gave us The Income = statement side in Revenue Under code 4110, Named Tools and Equipment= sales. But in your Revised report, It has been shown as Revenue Under code= 4110, Named Agency Service Income.

QXT: We noted on clien= t=E2=80=99s concern on such terms. However, we refer to the client=E2=80=99= s email on 10 October 2023 and noted that the client has decided to = file the Company=E2=80=99s tax return for financial year ended 31 December = 2020 under Labuan Business Activity Act, 1990 (=E2=80=9CLBATA=E2=80=9D). He= nce, the Auditor has advised to revise the term from =E2=80=9CTools and = Equipment sales=E2=80=9D to =E2=80=9CAgencies Service Income=E2=80=9D t= o enable the company to file its tax return under LBATA. Apparently, each t= erm can be associated with a particular tax regime as follows:-

=

No.

Terms

<= b>Tax Regime

<= span class=3D"colour" style=3D"color:rgb(0, 112, 192)">
  1.  
=

Tools and Equipment sales=E2=80=9D &= =E2=80=9CCost of Goods Sold (COGS)

ITA

  1.  

Agencies Service Income

LBATA


Thus, kindly co= nfirm should the client accede to the above arrangement. Otherwise, please = advise accordingly. In addition, please note that the Authority might decli= ne the tax return in the event there is a misuse of term in the Audited acc= ount.

  1. One thing can be noticed the purchase of the things or materials that= we sell is nowhere shown in the Audit Report. Besides, no inventory or sto= ck is shown in the Audit Report. Marksan Co Ltd. has spent a lot of money t= o buy or purchase supply Tools & Equipment, it is nowhere found in the = Audit Report.

QXT: Please be informed that we have not rec= eived any Inventory report/stock list for year 2020 from client. Thus, kind= ly furnish us the Inventory report (Opening and Closing Stock List summa= ry for the Year ended 31.12.2020) for our next course of<= span class=3D"colour" style=3D"color:rgb(68, 114, 196)"> action= .

  1. In Marksan Co Ltd. report, Administrative and General Expenses some = more costs will be added under this, we couldn=E2=80=99t provide you the su= pporting documents for this before, which we have provided in this email. T= he expenses in Salary and allowance, Courier Expenses, Remuneration Payment= , Employee Wages Bill, etc should be added and reflected on the Cash In Han= d too. The supporting documents under this section are provided in this ema= il.

QXT: Noted. We have re= corded the latest supporting documents provided.

  1. According to the previous submission of old documents, we found 4 er= rors in our submitted documents.
    For your reference,= I have shared the changes in the Excel file with details of changes along = with submitting the Previous files (ZIP WRONG FILES) and also the Correct f= iles (Revised file-ZIP).
    For the= se four transactions as stated in the Excel file, you are requested to disr= egard the previous file and consider the revised file to make the necessary= changes in the management account.

QXT: Noted. We have reviewed and revise where necessary. Pleas= e refer to our comment in the excel attached herein.
<= /p>

Note : We have updated the finalized supporting documents (Sales &= ; Expenses 2020).
However, we are unable to share the folder due to huge= size file, kindly click on the following link for your reference;
=E2= =80=9C=E2=80=9D

Thank y= ou.

 

Best wis= hes,

Sophia Lai

(LL.B (Hons) Lond= on | CLP (Mal)=

Consultant

International Business & Private= Wealth

Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533=

Website: www.qx-trust.com=

=

 =

=

 

= Kuala Lumpur Office:<= span class=3D"font" style=3D"font-family:Arial, sans-serif">

Level 36, Maxis = Tower,

=

Kuala Lumpur = City Centre,<= span class=3D"size" style=3D"font-size:12pt">

50088 Kuala Lumpur, Malaysia

T: +6018 228 9= 533

 

Labuan Office:

Unit No. 3A-16, Level 3A,

Labuan Times Square, Jalan Merdeka,

87000 F.T. Labuan, Ma= laysia

=

T:= +6087 430 060

 

<= p class=3D"" style=3D"text-align: justify; background-image: initial; backg= round-position: initial; background-size: initial; background-repeat: initi= al; background-attachment: initial; background-origin: initial; background-= clip: initial; margin-top: 0px; margin-bottom: 0px;">DISCLAIMER: The information contained in = this e-mail and any attachments transmitted with it may contain information= that is privileged, confidential and exempt from disclosure under applicab= le law and is intended only for the use of the individual or entity to whom= they are addressed. If you are not the intended recipient, you are hereby = notified that any dissemination, distribution or copying of this communicat= ion is strictly prohibited. In such case, you should delete this e-mail and= notify us immediately.

<= span class=3D"highlight" style=3D"background: white; text-align: justify; m= argin-top: 0px; margin-bottom: 0px;"> <= /span>

<= i>Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6=89=98=E5=85=AC=E5=8F= =B8= ) (a member of QX Group) nor t= he sender accepts any responsibility for any damage caused from this e-mail= and/or its attachment(s).

 

From: <= a href=3D"mailto:sophia@qx-trust.com" target=3D"_blank">sophia@qx-trust.com= <sophia@qx= -trust.com>
Sent: Monday, November 20, 2023 1:32 PM
To: 'Naima -BANGLAMARK' <naima@banglamark.com.bd>
Cc: 'steven' &= lt;steven@bangla= mark.com>; 'Iftekhar' <iftekhar@banglamark.com.bd>; 'Anonna' <anonna@banglamark= .com.bd>; 'nobel' <nobel@banglamarkgroup.com>
Subject: RE: M= arksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation of Management A= ccount For Year Ended 31.12.2020

 

Dear Naima

 

Your email is duly noted. We = shall revert upon deliberation with the management and accounting team.
=

 
=

Thank you.

 

Best wishes,

<= p class=3D"" style=3D"background-image: initial; background-position: initi= al; background-size: initial; background-repeat: initial; background-attach= ment: initial; background-origin: initial; background-clip: initial; margin= -top: 0px; margin-bottom: 0px;">Sophia Lai<= /span>

(LL.B (Hons) London | CLP (Mal)

Consultant=

International Business & Private Wealth

Mobile: +60 18 228 9533 | Whatsapp: https://wa.me/60182289533

= Website: www.qx-trust.com

 


 

Kuala Lumpur Office:

Level 36, Maxis Tower,

Kuala Lumpur City Cen= tre,

5008= 8 Kuala Lumpur, Malaysia

T: +6018 228 9533=

 

<= b>Labuan Office:=

Unit No. 3A-16, Level 3A,

= Labuan Times Square, Jalan Merdeka,

<= span class=3D"size" style=3D"font-size:10pt">87000 F.T. Labuan, Malaysia

T: +6087 4= 30 060

 

DISCLAIMER: The information contained in this e-m= ail and any attachments transmitted with it may contain information that is= privileged, confidential and exempt from disclosure under applicable law a= nd is intended only for the use of the individual or entity to whom they ar= e addressed. If you are not the intended recipient, you are hereby notified= that any dissemination, distribution or copying of this communication is s= trictly prohibited. In such case, you should delete this e-mail and notify = us immediately.

 

Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the sende= r accepts any responsibility for any damage caused from this e-mail and/or = its attachment(s).=

 

From: Naima -BAN= GLAMARK <na= ima@banglamark.com.bd>
Sent: Monday, November 20, 2023 1:= 11 PM
To: sophia <sophia@qx-trust.com>
Cc: 'steven' <steven@banglamark.com>; 'Iftekhar' <iftekhar@banglamark.com.bd>; 'Anonna' <anonna@banglamark.com.bd>; 'nobel' <nobel@banglamarkgroup.com>
Subject: RE: Marksan Co = Ltd - Auditor Quiries dd 03.10.2022 : In relation of Management Account For= Year Ended 31.12.2020
Importance: High

 

Dear ma'am 

 =

  • To avoid co= nfusion by any parties, may I know what is the difference between this emai= l and the last email you sent previously? Which one should we review now?&n= bsp;
    • =

This is the same email i sent you last night SUBJECT: Marksan Management Account- Revision Queries- 2020. 

 

  • We take note of your re= ply with attached documents. Kindly reply to us in the same email as the em= ail trail below is important for all parties to keep track on the same subj= ect matter. This way it will eliminate possible confusion. Appreciate your = kind understanding

You asked me to reply on the same trail em= ail for the acknowledgement of both parties, so did I.

 

Yes we submitted addi= tion documents which need to be reflected in cash in hand. Moreover, <= span class=3D"highlight" style=3D"background-color:white">

 

As you see, we= are having trouble due to this high amount of tax issues and we understand= that it's an extra headache for your side to revise the report again, but = we are struggling here too to support you in every possible way. Couldn you= please pardon us to reduce the additional fee as we are already being char= ged with other penalties. 

&n= bsp;

You are requested to forwa= rd this email to your account team for their onward action

<= div>

 

 

 

Thank you.&= nbsp;

=

 

 

With Kind Regards,
Jannat= ul Naima Babli 

 

 

 

 

---- On Mon= , 20 Nov 2023 10:56:20 +0600 <sophia@qx-trust.com> wrote ---

 

Dear Naima<= span class=3D"size" style=3D"font-size:10pt">

 

To avoid confusion by any parties, may I know = what is the difference between this email and the last email you sent previ= ously? Which one should we review now?

 

There are so many documents you attached in the emails. Also, pleas= e note that we shall charge additional fee for the additional supporting do= cuments newly provided by you once our accounting has confirm= ed the additional transaction listed in the supporting documents.<= span class=3D"size" style=3D"font-size:10pt">

 

I removed the Auditor and our supporting team = from this email trail for better managing the conversation and avoid them g= etting spammed.

 =

Thank you.

 =

= Best wishes,

Sophia Lai

(LL.B (Hons) London | CLP (Mal)

Consultant

Internati= onal Business & Private Wealth

Mobile: += 60 18 228 9533 | Whatsapp: https://wa.me/60182289533

<= span class=3D"highlight" style=3D"background-color:white">Website: <= a href=3D"http://www.qx-trust.com/" target=3D"_blank">www.qx-trust.com=

 

 

DISCLAIMER: The information contained i= n this e-mail and any attachments transmitted with it may contain informati= on that is privileged, confidential and exempt from disclosure under applic= able law and is intended only for the use of the individual or entity to wh= om they are addressed. If you are not the intended recipient, you are hereb= y notified that any dissemination, distribution or copying of this communic= ation is strictly prohibited. In such case, you should delete this e-mail a= nd notify us immediately.

 

Please note that neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8) (a member of QX Group) nor the s= ender accepts any responsibility for any damage caused from this e-mail and= /or its attachment(s).

 <= /span>

From:= Naima -BANGLAMARK <= naima@banglama= rk.com.bd>
Sent: Monday, November 20, 2023 12:29 PM
To: sophia <sophia@qx-trust.com>
Cc: 'steven' <steven@banglamark.com>; 'If= tekhar' <iftekhar@banglamark.com.bd>; 'Anonna' <anonna@banglamark.com.bd>; 'nob= el' <nobe= l@banglamarkgroup.com>; 'Nur Rahmah - QX Trust Co. Ltd ' <secretarial@qx-trust= .com>; 'Puang Liong Kiak' <plk.sibu@yahoo.com>
Subject: RE: Marksan= Co Ltd - Auditor Quiries dd 03.10.2022 : In relation of Management Account= For Year Ended 31.12.2020
Importance: High

 

 

 

With Kind Regards,<= /span>

Dear ma'am<= /b>

Referring to the revision of the management account is= sues of 2020 as discussed earlier, you are requested to forward this email = to your account team for their onward action:

<= span class=3D"font" style=3D"font-family:Verdana, sans-serif"> 

 =

QXT 01: In the first report, you gave us The Income statement sid= e in Revenue Under code 4110, Named Tools and Equipment sales.<= /span>=

But in your Revised report, It has been shown= as Revenue Under code 4110, Named Agency Service Income.

<= span class=3D"colour" style=3D"color:black">
Please keep it as Tools and Equipment Sales. If we kee= p it, we can show the cost of goods sold too. For your understanding, I've attached your Revised repor= t here where you mentioned it as Agency Service Income.<= /span>

=C2=B7    =

One thing can be noticed the purchase of the things or= materials that we sell is nowhere shown in the Audit Report. Besides, no i= nventory or stock is shown in the Audit Report. Marksan Co Ltd. has spent a= lot of money to buy or purchase supply Tools & Equipment, it is nowher= e found in the Audit Report.

 

Starting invento= ry + purchases =E2=88=92 ending inventory =3D cost of goods = sold.<= /span>

 

 =

<= b>Let me be clearer her= e:=

Cost of goods sold=
Opening Stock of materials<= /span>
Add: Import of raw materials
Less: Closing Stock
Cost of materials used

Add:= =  Factory overh= ead / Direct Expense
         =      Local purchase Accessories expenses   =            C & F= expenses

=            =    Fuel & Lubricant
      &nbs= p;       Wages expenses

   = ;           Utility = expenses

          &nb= sp;   Depreciation

 

Cost of materials available = for sale

Opening stock of finish goods

Less: Closing stock of finish = goods<= /span>

=  

 

QXT 02: In Marksan Co Ltd. report, Administra= tive and General Expenses some more costs will be added under this, we coul= dn=E2=80=99t provide you the supporting documents for this before, which we= have provided in this email. The expenses in Salary and allowance, Courier= Expenses, Remuneration Payment, Employee Wages Bill, etc should be added a= nd reflected on the Cash In Hand too. The supporting documents under this s= ection are provided in this email.

 

NOTE: Moreover, according to the previous submission of old documents, we found= 4 errors in our submitted documents. For your reference, I have shared the= changes in the Excel file with details of changes along with submitting th= e Previous files (ZIP WRONG FILES) and also the Correct files (Revised file= -ZIP). For these four transactions as stated in the Excel file, you are req= uested to disregard the previous file and consider the revised file to make= the necessary changes in the management account.

 

&nb= sp;

 

= Thank you. 


Jannatul Naima Babli 

Depu= ty Manager (Business Analytics & Company Affairs) <= span class=3D"font" style=3D"font-family:Verdana, sans-serif">
Cell:+8801729065630, Whatsapp: +8801729065630=

Skype: Naima (Bangla= mark-JNB)


<= span class=3D"size" style=3D"font-size: 10pt; background-image: initial; ba= ckground-position: initial; background-size: initial; background-repeat: in= itial; background-attachment: initial; background-origin: initial; backgrou= nd-clip: initial;"> 

Kuala Lumpur Office:

= Level 36, Maxis Tower,

Kuala Lumpur City Centre,

50088 Kuala Lumpur, Malaysia=

T: +6018 = 228 9533

 <= br>

Labuan Office:

Unit No. 3A-16, Level 3A,

Labuan Times Square, Jalan Merdeka,=

87000 F.T. Labuan, Malays= ia

T: +6087 430 060

=
=

Deputy Manager (Business Analytics &a= mp; Company Affairs) 
Cell:+8801729065630,= Whatsapp: +8801729065630

Skype: Naima (Banglamark-JNB)<= /span>

=

 

 

 

 

=

---- On Sun, 19 Nov 202= 3 19:33:11 +0600 <sophia@qx-trust.com> wrote ---

 

Dear Naima

 

FYE 2020

 

We take note of your reply with attached documents. Kindly reply to= us in the same email as the email trail below is important for all parties= to keep track on the same subject matter. This way it will eliminate possi= ble confusion. Appreciate your kind understanding.

 

Thank you.

 

Best wis= hes,

Sophia Lai

(LL.B = (Hons) London | CLP (Mal)

Consultant

International Business & Private Wealth<= /span>=

Mobile: +60 18 228 9533 | Whatsapp: https://w= a.me/60182289533

Website: www.qx-trust.com

=  =

=

=  

Kuala Lumpur Office:<= /span>

Level 36, Maxis Tower,=

Kuala Lumpur City Centre,=

50= 088 Kuala Lumpur, Malaysia

T: +6018 228 9533

 =

Labuan Office:

Unit No. 3A-16, Level 3A,=

Labuan Times Squar= e, Jalan Merdeka,

8= 7000 F.T. Labuan, Malaysia

T: +6087 430 060

 =

DISCLAIMER: The= information contained in this e-mail and any attachments transmitted with = it may contain information that is privileged, confidential and exempt from= disclosure under applicable law and is intended only for the use of the in= dividual or entity to whom they are addressed. If you are not the intended = recipient, you are hereby notified that any dissemination, distribution or = copying of this communication is strictly prohibited. In such case, you sho= uld delete this e-mail and notify us immediately.

 <= /span>

Please note that neither QX Trust Co. Ltd (=E5=8D=83= =E7=8E=BA=E4=BF=A1=E6=89= =98=E5=85=AC=E5=8F=B8) (a m= ember of QX Group) nor the sender accepts any responsibility for any damage= caused from this e-mail and/or its attachment(s).

 

&nbs= p;
=

From: Naima -BANGLAMARK naima@banglamark.com.bd
Sent: Sunday= , November 19, 2023 8:29 PM
To= : sophia sophi= a@qx-trust.com
Cc: ste= ven steven@bangl= amark.com; nobel nobel@banglamarkgroup.com; Anonna anonna@banglamark.com.bd
Subject: Marksan Management Account- R= evision Queries- 2020

 =

<= p class=3D"" style=3D"text-align: justify; margin-top: 0px; margin-bottom: = 0px;">Dear ma'am

Referring to the revision of the management acco= unt issues of 2020 as discussed earlier, you are requested to forward this = email to your account team for their onward action:

 

 

QXT 01: In the fir= st report, you gave us The Income statement side in Revenue Under code 4= 110, Named Tools and Equipment sales.

But in your Revis= ed report, It has been shown as Revenue Under code 4110, Named Agency Servi= ce Income.


Please keep it a= s Tools and Equipment Sales. If we keep it, we can show the cost of goods s= old too. For your understanding, I've attach= ed your Revised report here where you mentioned it as Agency Service I= ncome.=

= =C2=B7    

One thing can be noticed the purchase of the things = or materials that we sell is nowhere shown in the Audit Report. Besides, no= inventory or stock is shown in the Audit Report. Marksan Co Ltd. has spent= a lot of money to buy or purchase supply Tools & Equipment, it is nowh= ere found in the Audit Report.

 

Starting inventory + purchases =E2=88=92 ending inv= entory =3D cost of goods sold.

 =

 =

Let me be c= learer here:

Cost of goods sold<= span class=3D"size" style=3D"font-size:12pt">
Opening Stock of materials
Add: = Import of raw materials
Less: Closing Stock
Cost of materials used

Add: Factory overhead / Direct Expense
        &= nbsp;     Local purchase Accessories expenses    &= nbsp;          C & F = expenses

&n= bsp;            = ; Fuel & Lubricant
=             &nb= sp; Wages expenses

           &= nbsp;  Utility expenses

        &nbs= p;     Depreciation

 

Cost of materials available for sale<= /span>

Openi= ng stock of finish goods

Less: Closing stock of finish goods

=  

=  

QX= T 02: In Marksan Co Ltd. report, Administrat= ive and General Expenses some more costs will be added under this, we could= n=E2=80=99t provide you the supporting documents for this before, which we = have provided in this email. The expenses in Salary and allowance, Courier = Expenses, Remuneration Payment, Employee Wages Bill, etc should be added an= d reflected on the Cash In Hand too. The supporting documents under this se= ction are provided in this email.

<= span class=3D"font" style=3D"font-family:"Times New Roman", serif= "> =

NO= TE: Moreover, <= span class=3D"size" style=3D"font-size:12pt">according to the previous subm= ission of old documents, we found 4 errors in our submitted documents. For = your reference, I have shared the changes in the Excel file with details of= changes along with submitting the Previous files (ZIP WRONG FILES) and als= o the Correct files (Revised file-ZIP). For these four transactions as stat= ed in the Excel file, you are requested to disregard the previous file and = consider the revised file to make the necessary changes in the management a= ccount.

 

 

 <= /span>

Thank= you. 

<= span class=3D"x_181651907size"> 

 

 

With Kind Regards,
Jannatul Naima Babli 
<= br>

=

Deputy Manager (Business Analytics & Company Affairs= ) =
= Cell:+8801729065630, Whatsapp: +88= 01729065630

Skype: Naima (Banglamark-JNB)

Email: naima@banglamark.com.bd

 

 

=  =

 =

F= rom: Naima -BANGLAMARK <naima@banglamark.com.bd> =
Sent: Sunday, November 19, 2023 8:37 PM
To: sophia <sophia@qx-trust.com>
Cc: 'steven' <steven@banglamark.com>; 'Iftekhar' <iftekhar@banglama= rk.com.bd>; 'Anonna' <anonna@banglamark.com.bd>; 'nobel' <nobel@banglamarkgroup.= com>; 'Nur Rahmah - QX Trust Co. Ltd ' <secretarial@qx-trust.com>; 'Pua= ng Liong Kiak' <= plk.sibu@yahoo.com>
Sub= ject: RE: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation = of Management Account For Year Ended 31.12.2020
Importance: High

=

 

Dear ma'am
Due to the extensive trail of emails, I have given a separate ema= il regarding this.  =

 

=

You are requested to forward this email to your account team for t= heir onward action:

 

SUBJECT: Marksan Manage= ment Account- Revision Queries- 2020=

<= span class=3D"size" style=3D"font-size:10pt"> 

 

Thank you

 

With Kind Regards,
= Jannatul Naima Babli 

<= table class=3D"x_181651907MsoNormalTable" border=3D"0" cellspacing=3D"0" ce= llpadding=3D"0" style=3D"background : white; orphans : 2; widows : 2= ; min-width : 100%; word-spacing : 0px;">
=
<= td style=3D"padding : 0cm 0cm 0cm 0cm;">

Deputy Manager (Business Analytics & Company Aff= airs) 
Cell:+8801729065630, Whatsapp:&nbs= p;+8801729065630

Skype: Naima (Banglamark-JNB)<= br>

 

 

 

 

---- On Tue, 14 Nov 2023 09:50:36 +0600 = <sophia@qx-t= rust.com> wrote ---

 

Dear Naima

 

F= YE 2020

 

A friendly = reminder on our email below for your prompt action.

 

Thank you.

 

Best wis= hes,

Sophia Lai

(LL.B = (Hons) London | CLP (Mal)

Consultant

International Business & Private Wealth<= /span>=

Mobile: +60 18 228 9533 | Whatsapp: https://w= a.me/60182289533

Website: www.qx-trust.com

=  =

=

=  

Kuala Lumpur Office:<= /span>

Level 36, Maxis Tower,=

Kuala Lumpur City Centre,=

50= 088 Kuala Lumpur, Malaysia

T: +6018 228 9533

 =

Labuan Office:

Unit No. 3A-16, Level 3A,=

Labuan Times Squar= e, Jalan Merdeka,

8= 7000 F.T. Labuan, Malaysia

T: +6087 430 060

 =

DISCLAIMER: The= information contained in this e-mail and any attachments transmitted with = it may contain information that is privileged, confidential and exempt from= disclosure under applicable law and is intended only for the use of the in= dividual or entity to whom they are addressed. If you are not the intended = recipient, you are hereby notified that any dissemination, distribution or = copying of this communication is strictly prohibited. In such case, you sho= uld delete this e-mail and notify us immediately.

 <= /span>

Please note that neither QX Trust Co. Ltd (=E5=8D=83= =E7=8E=BA=E4=BF=A1=E6=89= =98=E5=85=AC=E5=8F=B8) (a m= ember of QX Group) nor the sender accepts any responsibility for any damage= caused from this e-mail and/or its attachment(s).

 =

= From:<= /span> so= phia@qx-trust.com <sophia@qx-trust.com>
Sent: Tuesday, October 31, 2023 9:50 AM
To: 'Naima -BANGLAMARK' <naima@banglamark.com.bd><= br>Cc: 'steven' <steven@banglamark.co= m>; 'Iftekhar' <iftekhar@banglamark.com.bd>; 'Anonna' <anonna@banglamark.com.bd= >; 'nobel' <nobel@banglamarkgroup.com>; 'Nur Rahmah - QX Trust Co. L= td ' <secr= etarial@qx-trust.com>; 'Puang Liong Kiak' <plk.sibu@yahoo.com>
Subject: RE: Marksan Co Ltd = - Auditor Quiries dd 03.10.2022 : In relation of Management Account For Yea= r Ended 31.12.2020
Importance: High

 

Dear Naima

 

A f= riendly reminder on our email below and we=E2=80=99re waiting for your soon= est response.=

 

=

Kindly find our accounting and bookkeeping response i= n Blue= ;<= /span>

=  

Dear ma'am&n= bsp;

Referring to your last email, the file you s= ent in your last email today dated 23.10.2023 doesn't match with the file w= e sent you (I have forwarded you the email too which we sent on September 1= 7, 2023). Please find the attached ZIP file that you sent us for signing.

 

Moreover we have = few more findings as mentioned below:

<= p class=3D"" style=3D"text-align: justify; line-height: 115%; background-si= ze: initial; margin-top: 0px; margin-bottom: 0px;"> 

01. The withdrawin= g amount has not been reflected in your calculation. According to the bank = statement, all the expenditures or the TT withdrawals we did is nowhere ref= lected in the management account.  =
<= /p>

 <= /span>

<= span class=3D"font" style=3D"font-family:Verdana, sans-serif">The payments we have made to our suppliers or c= lients should have to be counted as expenditures as well as cost of goods s= old.
- QXT : We have referred to the invoices provide= d by the client, we found that most of the payment the client has made is f= or the purchase of assets, whereby all the payments/purchases of assets wil= l not be recorded as expenditures unless the calculation for depreciation o= f assets. May we know the purpose all these assets were purchased? It is fo= r company use or to be re-sell?

As per Auditor advice, if the purpose of the asset= s purchased was to re-sell then the amount of tax will rise higher than the= current tax amount. As under LBATA tax, tax is counted based on net profit= not on chargeable income.

=C2=B7<= /span>       =    Total Withdraw= 15,16,487.11 USD

=C2=B7       &nb= sp;  Total Deposit 15,= 65,494.17 USD

 

As per the bank statem= ent, the balance amount between the Total Deposit and Total Withdraw is aro= und USD 49,007 USD.

02.= On a very impo= rtant note; in the trial balance, the retained earning of 2020 is no= t reflected. 
- QXT : In the Trial Balance, we only will record the previous= year 2019 retained earning. Meanwhile, Retain earning 2020 amount will onl= y reflect in Balance Sheet.

03. According to the income statement, the current asset and= liability don=E2=80=99t match. Please instruct your accounts team to c= alculate the current asset and liability column. There=E2=80=99s a diffe= rence of 283,906 USD in the income statement.
- QXT : Current Asset (CA) and= Current Liabilitiy (CL) not match in Income Statement, because the equatio= n of account is below;
  
  Equation Account : =E2=80= =9CAsset =3D liabilities + equity =E2=80=9D

- The difference amount is derived from equity.

<= span class=3D"font" style=3D"font-family:Verdana, sans-serif">- QXT : According to the Bank Statement, all the expe= nditures / TT withdrawals are recorded as per the client's confirmation. Th= e draft of the Management Account is already reviewed, signed, and acknowle= dged by the client. If there are any expenditure invoices clients found wer= e not yet recorded in the 2020 Management Account. Kindly provide us with t= he supporting documents for our next action.

 

Thank you.

 

Best wishes,

Sophia Lai<= br>

(LL.B (Hons) London | CLP (Mal)=

<= p class=3D"" style=3D"background-size: initial; margin-top: 0px; margin-bot= tom: 0px;">Consultant

International Busin= ess & Private Wealth

Mobile: +60 18 228 = 9533 | Whatsapp: https://wa.me/60182289533=

= Website: www.qx-trust.com

 =


<= span class=3D"x_181651907size"> 

K= uala Lumpur Office:

= Level 36, Maxis Tower,

Kuala Lumpur City Centre,
<= /p>

50088 Kuala Lumpur, Malaysia

T: +6018 228 9533

 

Labuan Office:

Unit No. 3A-16, Level 3A,
<= /p>

Labuan Times Square, Jalan Merdeka,

87000 F.T. Labuan, Malaysia=

T: +6087 430 060=

 

<= span class=3D"size" style=3D"font-size: 8pt; background-image: initial; bac= kground-position: initial; background-size: initial; background-repeat: ini= tial; background-attachment: initial; background-origin: initial; backgroun= d-clip: initial;">DISCLAIMER: The information contained in this e-mail and = any attachments transmitted with it may contain information that is privile= ged, confidential and exempt from disclosure under applicable law and is in= tended only for the use of the individual or entity to whom they are addres= sed. If you are not the intended recipient, you are hereby notified that an= y dissemination, distribution or copying of this communication is strictly = prohibited. In such case, you should delete this e-mail and notify us immed= iately.

 =

Please note tha= t neither QX Trust Co. Ltd (=E5=8D=83=E7=8E=BA=E4=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8<= /span>) (a member of QX Group) nor the sender accepts any= responsibility for any damage caused from this e-mail and/or its attachmen= t(s).

 

From: Sophia Lai <sophia@qx-trust.com>
Sent: Thursday, October 26, 2023 3:56 PM
To: Naima -BANGLAM= ARK <naima@= banglamark.com.bd>
Cc: 'steven' <steven@banglamark.com>; 'Iftekhar' <iftekhar@banglamark.com.bd<= /a>>; 'Anonna' <anonna@banglamark.com.bd>; 'nobel' <nobel@banglamarkgroup.com>= ;; 'Nur Rahmah - QX Trust Co. Ltd ' <secretarial@qx-trust.com>; 'Puang Liong K= iak' <plk.sibu@y= ahoo.com>
S= ubject: Re: Marksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relatio= n of Management Account For Year Ended 31.12.2020

<= /div>

 

Dear Naima<= span class=3D"size" style=3D"font-size:10pt">

 =

<= p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;">Kindly find our accounti= ng and bookkeeping response as below ;

<= span class=3D"size" style=3D"font-size:10pt"> 

 

 

<= span class=3D"font" style=3D"font-family:Verdana, sans-serif">Dear ma'am 

 

Referring to your last email, the file= you sent in your last email today dated 23.10.2023 doesn't match with the = file we sent you (I have forwarded you the email too which we sent on Septe= mber 17, 2023). Please find the attached ZIP file that you sent us for sign= ing.

 =

<= span class=3D"x_181651907size"> 

 <= /span>

=

Moreover we have f= ew more findings as mentioned below:

 

 

 

01. The withdrawing amount has not been reflected in yo= ur calculation. According to the bank statement, all the expenditures or th= e TT withdrawals we did is nowhere reflected in the management account.&nbs= p; 

&n= bsp;

 =

<= span class=3D"x_181651907size"> 

The payments w= e have made to our suppliers or clients should have to be counted as expend= itures as well as cost of goods sold.

=E2=97=8F QXT : We have referred to the invoices= provided by the client, we found that most of the payment the client has m= ade is for the purchase of assets, whereby all the payments/purchases of as= sets will not be recorded as expenditures unless the calculation for deprec= iation of assets. May we know the purpose all these assets were purchased? = It is for company use or to be re-sell?

 

As per Auditor advice, if the purpose of the asse= ts purchased was to re-sell then the amount of tax will rise higher than th= e current tax amount. As under LBATA tax, tax is counted based on net profi= t not on chargeable income.

 

=C2=B7 Total Withdraw 15,16,487.11 USD

 =

<= span class=3D"size" style=3D"font-size:10pt">=C2=B7 Total Deposit 15,65,494= .17 USD

&nb= sp;

 <= /span>

 

As per the bank= statement, the balance amount between the Total Deposit and Total Withdraw= is around USD 49,007 USD.

 

02. On a very important note; in the trial balance, the= retained earning of 2020 is not reflected. 

=E2=97=8F QXT : In the Trial Balance= , we only will record the previous year 2019 retained earning. Meanwhile, R= etain earning 2020 amount will only reflect in Balance Sheet.=

<= p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"> 

03. According to the income = statement, the current asset and liability don=E2=80=99t match. Please inst= ruct your accounts team to calculate the current asset and liability column= . There=E2=80=99s a difference of 283,906 USD in the income statement.

=E2=97=8F QXT := Current Asset (CA) and Current Liabilitiy (CL) not match in Income Stateme= nt, because the equation of account is below;

  

  Equation Account : =E2=80=9CAss= et =3D liabilities + equity =E2=80=9D

 

- The difference amount is derived from equity.

 =

<= div>

=E2=97=8F QXT : Acc= ording to the Bank Statement, all the expenditures / TT withdrawals are rec= orded as per the client's confirmation. The draft of the Management Account= is already reviewed, signed, and acknowledged by the client. If there are = any expenditure invoices clients found were not yet recorded in the 2020 Ma= nagement Account. Kindly provide us with the supporting documents for our n= ext action.

 

Tha= nk you.

&nb= sp;

Sophia = Lai

 

Sent from Outlook for Android

 <= /span>


 

 

 =

From: Naima -BANGLAMARK <naima@banglamark.com.bd>=
Sent: Wednesday, October 25, 2023 2:21:22 PM
To: sophia <sophia@qx-trust.com>
Cc: 'st= even' <steven= @banglamark.com>; 'Iftekhar' <iftekhar@banglamark.com.bd>; 'Anonna' &= lt;anonna@ban= glamark.com.bd>; 'nobel' <nobel@banglamarkgroup.com>; 'Nur Rahmah - QX= Trust Co. Ltd ' <secretarial@qx-trust.com>; 'Puang Liong Kiak' <plk.sibu@yahoo.com>
Subject: Re: Mar= ksan Co Ltd - Auditor Quiries dd 03.10.2022 : In relation of Management Acc= ount For Year Ended 31.12.2020

 

Dear ma=E2=80=99am,=

    <= li class=3D"" style=3D"margin-bottom : 12.0pt;">Referring to your email; the bel= ow-stated file for bank queries (which are marked yellow) are bank charges = as confirmed earlier. As I confirmed in my last email dated 14 September 20= 23 about the bank charges, we are still sticking by this.  But the pro= blem we are having is mentioned below.
  • We have already submitted our queries in my last email dated= 23 October 2023. We have also emailed the auditor dated 24 October 2023 re= garding this.
  • We are advised to furnish the mana= gement Account by our end and our Accounts team is currently working on the= revision and we will try to get back to you with the revised file by Monda= y, October 30. 

 

 

The key points:

 

01. The withdrawing amount has not= been reflected in your calculation. According to the bank statement; all t= he expenditures or the TT withdrawals we did is nowhere reflected in the ma= nagement account.

The payments we have made to our suppliers or clients s= hould have to be counted as expenditures as well as cost of goods sold (whi= ch was supposed to be incurred from revenue/total sales)

=E2=80=A2 Total Wit= hdraw 15,16,487.11 USD

=E2=80=A2 Total Deposit 15,65,494.17 USD

= As per th= e bank statement; the balance amount between the Total Deposit and Total Wi= thdraw is around USD 49007 USD.

02. On a very important note; in the trial = balance, the retained earning of 2020 is not reflected. =

03. According = to the income statement, the current asset and liability don=E2=80=99t matc= h. Please instruct your accounts team to calculate the current asset and li= ability column. There=E2=80=99s a difference of 283,906 USD in the income s= tatement.

 

Kindly spare us some time till 30th Oct 2023, we will revert= back with the revised file as furnished by our end. <= span class=3D"font" style=3D"font-family:Verdana, sans-serif">

 

Thanks for your understanding.<= span class=3D"size" style=3D"font-size:10pt">

&nbs= p;
=

 

 

=

With Kind Regards,
Jannatul Naima Bab= li 

 =

<= /div>

 =

 

<= span class=3D"size" style=3D"font-size:10pt"> 

---= - On Wed, 25 Oct 2023 10:17:05 +0600 <sophia@qx-trust.com> wrote ---<= /span>

=

 

Dear Naima<= span class=3D"size" style=3D"font-size:10pt">

 

Further to the Auditor=E2=80=99s earlier email= , please find attached latest of the latest revised Management Account FYE = 2020 which is to fit LBATA requirement that we sent to auditor for your ref= erence.

 <= /span>

= Our bookkeeping and accountin= g team have gone through the Management Account FYE 2020 and all the expend= itures / TT withdrawals have been recorded based on the bank statement= s and supporting document i.e., invoices available/provided to us earlier.<= /span>

=  

<= span class=3D"font" style=3D"font-family:Verdana, sans-serif">Should there be any other supporting doc= uments for expenditure that has not been provided to us, kindly provide the= additional supporting documents for your latest information provided in th= e email.

 =

In addition, we refer to you= r confirmation email on 14 September 2023 as attached, wherein you have con= firmed that the following highlighted in yellow are bank charges. Please as= sist to double confirm with the Director, should there is an expense instea= d, hence please provide us the supporting documents by 27 October 2023.

 

Thank you.

 

Best wishes,

Sophia Lai<= br>

(LL.B (Hons) London | CLP (Mal)=

Consultant

= International Business & Private Wealth

Mobile: +60 18 228 9533 | Whatsapp: = https://wa.me/60182289533=

Website: www.qx-trust.com<= span class=3D"font" style=3D"font-family:Verdana, sans-serif">

=  

Deputy Manager (Busine= ss Analytics & Company Affairs) 
Cell:+8801729065630, Whatsapp: +8801729065630

Skype: Naima (Bangl= amark-JNB)


 

Kuala = Lumpur Office:

<= span class=3D"colour" style=3D"color:rgb(34, 34, 34)">Level 36, Maxis Tower,

Kuala Lumpur City Centre,

50088 Kuala Lumpur, Malaysia=

T: +6018 228 953= 3

 <= br>

Labuan Office:=

Unit No. 3A-16, Level 3A,<= /span>

Labuan Tim= es Square, Jalan Merdeka,

87000 F.T. Labuan, Malaysia
=


=
<= /div>
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