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Date: Mon, 30 Sep 2024 09:53:54 +0600
From: Anonna - BANGLAMARK <anonna@banglamark.com.bd>
To: "sophia" <sophia@qx-trust.com>
Cc: "'arefuzjaman'" <arefuzjaman@banglamarkgroup.com>,
	"'steven'" <steven@banglamark.com>,
	"'Iftekhar'" <iftekhar@banglamark.com.bd>,
	"'Naima -BANGLAMARK'" <naima@banglamark.com.bd>,
	"'hafizur'" <hafizur@banglamark.com.bd>,
	"'jubair'" <jubair@banglamark.com.bd>,
	"'Chaity -BANGLAMARK'" <chaity@banglamark.com.bd>
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References: <00d601db12d8$e823ae50$b86b0af0$@qx-trust.com>
Subject: RE: 1 October 2024 (Tuesday) - Proposed Amendments to Labuan
 Business Activity Tax Act 1990 (LBATA) (Briefing by Lembaga Hasil Dalam
 Negeri Malaysia)
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 Content preview:  Dear Ma'am, Thank you for sharing the latest updates regarding
    the online briefing on the proposed regulatory changes to the Labuan Business
    Activity Tax Act 1990, scheduled for 1 October 2024. I have noted the requirement
    to register in advance and will complete the registration accordingly. I
   appreciate the information on the upcoming "Question & Answer" session and
    will ensure our team is [...] 
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------=_Part_4071866_1220067168.1727668434044
Content-Type: text/plain; charset="UTF-8"
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Dear Ma'am,

Thank you for sharing the latest updates regarding the online briefing on t=
he proposed regulatory changes to the Labuan Business Activity Tax Act 1990=
, scheduled for 1 October 2024.

I have noted the requirement to register in advance and will complete the r=
egistration accordingly. I appreciate the information on the upcoming "Ques=
tion & Answer" session and will ensure our team is prepared for it.

Looking forward to receiving the link for the online session.



--

Best Regards

ANONNA MOMTAZ



Senior Executive-Commercial

BANGLAMARK GROUP









---- On Mon, 30 Sep 2024 07:34:28 +0600  <sophia@qx-trust.com> wrote ---



Dear All,

=C2=A0

We have received the latest updates from LHDNM regarding the online briefin=
g as scheduled on 1 Oct 2024 (Tuesday) @ 9.30am (MSIA TIME), on the propose=
d regulatory changes to the Labuan Business Activity Tax Act 1990.

=C2=A0

For your information, LHDNM has requested that participants wishing to atte=
nd the on-line session to register in advance. The contact information prov=
ided during registration will be used for the "Question & Answer" session t=
hat will follow the briefing, which LHDNM will facilitate.

=C2=A0

Please register using the following link:

=C2=A0

Sesi Libat Urus Pindaan LBATA: https://docs.google.com/forms/d/e/1FAIpQLSeQ=
xFmS6yJBMsnEhVXrmaNIHLDiHcVM0CO8Iepj8A6A5__f0Q/viewform

=C2=A0

=C2=A0

Additionally, please note that the link for the online briefing session wil=
l be emailed in due course.

=C2=A0

Thank you.

=C2=A0

Best wishes,

Sophia Lai

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

Trust Consultant

International Business & Private Wealth

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

LinkedIn: https://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3=
Ad_flagship3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3D%=
3D

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 mailto:sophia@qx-trust.com=20
Sent: Friday, 20 September, 2024 4:22 PM
To: 'mailto:sophia@qx-trust.com' mailto:sophia@qx-trust.com
Subject: 1 October 2024 (Tuesday) - Proposed Amendments to Labuan Business =
Activity Tax Act 1990 (LBATA) (Briefing by Lembaga Hasil Dalam Negeri Malay=
sia)
Importance: High
=C2=A0

Dear All

=C2=A0

As part of the Budget 2024 announcements, YAB Minister of Finance had annou=
nced a change to the tax filing system for Labuan entities taxed under LBAT=
A. Effective from the Year of Assessment 2025, the basis of tax filing will=
 shift from the =E2=80=9CPreceding Year of Assessment=E2=80=9D to the =E2=
=80=9CCurrent Year of Assessment=E2=80=9D.=C2=A0 Labuan Financial Services =
Authority (Labuan FSA) has also issued a circular on 21 November 2023, outl=
ining the preliminary details of this announcement.

=C2=A0

For your information, this transition will involve several significant amen=
dments to LBATA and the introduction of new provisions, including the self-=
assessment process, the electronic submission of tax returns and informatio=
n by Labuan entities, and other related provisions.

=C2=A0

In light of these changes, Lembaga Hasil Dalam Negeri Malaysia (LHDNM), in =
collaboration with Labuan FSA, will conduct an ONLINE briefing for industry=
 associations to provide further clarification.

=C2=A0

The details of the briefing are as follows:

=C2=A0

Medium of Presentation: Microsoft Teams or Zoom (link to be provided)

Date: 1 October 2024 (Tuesday)

Time: 9:30 AM to 11:30 AM (Malaysia Time)

=C2=A0

The authority will send the link for the briefing at least three (3) days p=
rior to the scheduled date.

=C2=A0

We encourage your participation to ensure a thorough understanding of the u=
pcoming changes.

=C2=A0

Thank you.

=C2=A0

Best wishes,

Sophia Lai

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

Trust Consultant

International Business & Private Wealth

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

LinkedIn: https://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3=
Ad_flagship3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3D%=
3D

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

=C2=A0

=C2=A0

=C2=A0
------=_Part_4071866_1220067168.1727668434044
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<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html><head>=
<meta content=3D"text/html;charset=3DUTF-8" http-equiv=3D"Content-Type"></h=
ead><body ><div style=3D"font-family: Verdana, Arial, Helvetica, sans-serif=
; font-size: 10pt;"><div>Dear Ma'am,<br></div><p>Thank you for sharing the =
latest updates regarding the online briefing on the proposed regulatory cha=
nges to the Labuan Business Activity Tax Act 1990, scheduled for 1 October =
2024.<br></p><p>I have noted the requirement to register in advance and wil=
l complete the registration accordingly. I appreciate the information on th=
e upcoming "Question &amp; Answer" session and will ensure our team is prep=
ared for it.<br></p><p>Looking forward to receiving the link for the online=
 session.<br></p><div><br></div><div class=3D"zmail_signature_below"><div d=
ata-sigid=3D"4100072000000133008" data-zbluepencil-ignore=3D"true" id=3D"Zm=
-_Id_-Sgn"><div>--<br></div><div><b>Best Regards</b><br></div><div><b>ANONN=
A MOMTAZ</b><br></div><div><br></div><div><b>Senior Executive-Commercial</b=
><br></div><div><b>BANGLAMARK GROUP</b><br></div></div></div><div><br></div=
><div class=3D"zmail_extra_hr" style=3D"border-top: 1px solid rgb(204, 204,=
 204); height: 0px; margin-top: 10px; margin-bottom: 10px; line-height: 0px=
;"><br></div><div class=3D"zmail_extra" data-zbluepencil-ignore=3D"true"><d=
iv><br></div><div id=3D"Zm-_Id_-Sgn1">---- On Mon, 30 Sep 2024 07:34:28 +06=
00 <b> &lt;sophia@qx-trust.com&gt;</b> wrote ---<br></div><div><br></div><b=
lockquote id=3D"blockquote_zmail" style=3D"margin: 0px;"><div class=3D"zm_7=
315577612625040160_parse_1036230266359673349" style=3D""><div class=3D"x_13=
18902710WordSection1"><p class=3D"" style=3D"margin-top: 0px; margin-bottom=
: 0px;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif">Dear=
 All,</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: =
0px;"><span class=3D"size" style=3D"font-size:11pt">&nbsp;</span><br></p><p=
 class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"f=
ont" style=3D"font-family:Calibri, sans-serif">We have received the latest =
updates from LHDNM regarding the online briefing as scheduled on <b><span c=
lass=3D"colour" style=3D"color:rgb(192, 0, 0)">1 Oct 2024 (Tuesday) @ 9.30a=
m (MSIA TIME), on the proposed regulatory changes to the Labuan Business Ac=
tivity Tax Act 1990</span></b>.</span><br></p><p class=3D"" style=3D"margin=
-top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-family:C=
alibri, sans-serif">&nbsp;</span><br></p><p class=3D"" style=3D"margin-top:=
 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-family:Calibr=
i, sans-serif">For your information, LHDNM has requested that participants =
wishing to attend the on-line session to register in advance. The contact i=
nformation provided during registration will be used for the "Question &amp=
; Answer" session that will follow the briefing, which LHDNM will facilitat=
e.</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px=
;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif">&nbsp;</s=
pan><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><s=
pan class=3D"highlight" style=3D"background-color:aqua"><span class=3D"colo=
ur" style=3D"color:black"><span class=3D"font" style=3D"font-family: Calibr=
i, sans-serif; background-image: initial; background-position: initial; bac=
kground-size: initial; background-repeat: initial; background-attachment: i=
nitial; background-origin: initial; background-clip: initial;">Please regis=
ter using the following link:</span></span></span><br></p><p class=3D"" sty=
le=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"highlight" style=
=3D"background-color:aqua"><span class=3D"colour" style=3D"color:black"><sp=
an class=3D"font" style=3D"font-family: Calibri, sans-serif; background-ima=
ge: initial; background-position: initial; background-size: initial; backgr=
ound-repeat: initial; background-attachment: initial; background-origin: in=
itial; background-clip: initial;">&nbsp;</span></span></span><br></p><p cla=
ss=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"x_131=
8902710spelle"><span class=3D"highlight" style=3D"background-color:aqua"><s=
pan class=3D"colour" style=3D"color:black"><span class=3D"font" style=3D"fo=
nt-family: Calibri, sans-serif; background-image: initial; background-posit=
ion: initial; background-size: initial; background-repeat: initial; backgro=
und-attachment: initial; background-origin: initial; background-clip: initi=
al;">Sesi</span></span></span></span><span class=3D"highlight" style=3D"bac=
kground-color:aqua"><span class=3D"colour" style=3D"color:black"><span clas=
s=3D"font" style=3D"font-family: Calibri, sans-serif; background-image: ini=
tial; background-position: initial; background-size: initial; background-re=
peat: initial; background-attachment: initial; background-origin: initial; =
background-clip: initial;"> Libat Urus <span class=3D"x_1318902710spelle">P=
indaan</span> LBATA: <a target=3D"_blank" href=3D"https://docs.google.com/f=
orms/d/e/1FAIpQLSeQxFmS6yJBMsnEhVXrmaNIHLDiHcVM0CO8Iepj8A6A5__f0Q/viewform"=
>https://docs.google.com/forms/d/e/1FAIpQLSeQxFmS6yJBMsnEhVXrmaNIHLDiHcVM0C=
O8Iepj8A6A5__f0Q/viewform</a></span></span></span><br></p><p class=3D"" sty=
le=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"f=
ont-family:Calibri, sans-serif">&nbsp;</span><br></p><p class=3D"" style=3D=
"margin-top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-f=
amily:Calibri, sans-serif">&nbsp;</span><br></p><p class=3D"" style=3D"marg=
in-top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-family=
:Calibri, sans-serif">Additionally, please note that the link for the onlin=
e briefing session will be emailed in due course.</span><br></p><p class=3D=
"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"size" styl=
e=3D"font-size:11pt">&nbsp;</span><br></p><p class=3D"" style=3D"margin-top=
: 0px; margin-bottom: 0px;">Thank you.<br></p><p class=3D"" style=3D"margin=
-top: 0px; margin-bottom: 0px;"><span>&nbsp;</span><br></p><p class=3D"" st=
yle=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"=
font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt=
">Best wishes,</span></span><br></p><p style=3D"background-image: initial; =
background-position: initial; background-size: initial; background-repeat: =
initial; background-attachment: initial; background-origin: initial; backgr=
ound-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span =
class=3D"highlight" style=3D"background: white; margin-top: 0px; margin-bot=
tom: 0px;"><b><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span =
class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size"=
 style=3D"font-size:10pt">Sophia Lai</span></span></span></b></span><br></p=
><p style=3D"background-image: initial; background-position: initial; backg=
round-size: initial; background-repeat: initial; background-attachment: ini=
tial; background-origin: initial; background-clip: initial; margin-top: 0px=
; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"backgr=
ound: white; margin-top: 0px; margin-bottom: 0px;"><i><span class=3D"colour=
" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family=
:Arial, sans-serif"><span class=3D"size" style=3D"font-size:8pt">LL.B (Hons=
) London | CLP (Mal)</span></span></span></i></span><br></p><p style=3D"bac=
kground-image: initial; background-position: initial; background-size: init=
ial; background-repeat: initial; background-attachment: initial; background=
-origin: initial; background-clip: initial; margin-top: 0px; margin-bottom:=
 0px;" class=3D""><span class=3D"highlight" style=3D"background: white; mar=
gin-top: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:rg=
b(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"=
><span class=3D"size" style=3D"font-size:10pt">Trust Consultant</span></spa=
n></span></span><br></p><p style=3D"background-image: initial; background-p=
osition: initial; background-size: initial; background-repeat: initial; bac=
kground-attachment: initial; background-origin: initial; background-clip: i=
nitial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"hig=
hlight" style=3D"background: white; margin-top: 0px; margin-bottom: 0px;"><=
span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" =
style=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-=
size:10pt">International Business &amp; Private Wealth</span></span></span>=
</span><br></p><p style=3D"background-image: initial; background-position: =
initial; background-size: initial; background-repeat: initial; background-a=
ttachment: initial; background-origin: initial; background-clip: initial; m=
argin-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" s=
tyle=3D"background: white; margin-top: 0px; margin-bottom: 0px;"><span clas=
s=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"=
font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt=
">Mobile: +60 18 228 9533 | <span class=3D"x_1318902710spelle">Whatsapp</sp=
an>: </span></span></span><span class=3D"colour" style=3D"color:black"><spa=
n class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"siz=
e" style=3D"font-size:10pt"><a target=3D"_blank" href=3D"https://wa.me/6018=
2289533"><span class=3D"colour" style=3D"color:rgb(5, 99, 193)">https://wa.=
me/60182289533</span></a></span></span></span></span><br></p><p style=3D"ba=
ckground-image: initial; background-position: initial; background-size: ini=
tial; background-repeat: initial; background-attachment: initial; backgroun=
d-origin: initial; background-clip: initial; margin-top: 0px; margin-bottom=
: 0px;" class=3D""><span class=3D"highlight" style=3D"background: white; ma=
rgin-top: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:b=
lack"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><span cl=
ass=3D"size" style=3D"font-size:10pt">LinkedIn: </span></span></span><span =
class=3D"colour" style=3D"color:black"><span class=3D"font" style=3D"font-f=
amily:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt"><a t=
arget=3D"_blank" href=3D"https://www.linkedin.com/in/sophia-lai88?lipi=3Dur=
n%3Ali%3Apage%3Ad_flagship3_profile_view_base_contact_details%3BUd17mUI7QiW=
ZknBZG3073g%3D%3D"><span class=3D"highlight" style=3D"background-color:whit=
e"><span class=3D"colour" style=3D"color: rgb(5, 99, 193); background-image=
: initial; background-position: initial; background-size: initial; backgrou=
nd-repeat: initial; background-attachment: initial; background-origin: init=
ial; background-clip: initial;">linkedin.com/in/sophia-lai88</span></span><=
/a></span></span></span></span><br></p><p style=3D"background-image: initia=
l; background-position: initial; background-size: initial; background-repea=
t: initial; background-attachment: initial; background-origin: initial; bac=
kground-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><sp=
an class=3D"highlight" style=3D"background: white; margin-top: 0px; margin-=
bottom: 0px;"><span class=3D"colour" style=3D"color:black"><span class=3D"f=
ont" style=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"=
font-size:10pt">Website: <a target=3D"_blank" href=3D"http://www.qx-trust.c=
om/"><span class=3D"colour" style=3D"color:rgb(5, 99, 193)">www.qx-trust.co=
m</span></a></span></span></span></span><br></p><p style=3D"background-imag=
e: initial; background-position: initial; background-size: initial; backgro=
und-repeat: initial; background-attachment: initial; background-origin: ini=
tial; background-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=
=3D""><span class=3D"highlight" style=3D"background: white; margin-top: 0px=
; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34=
)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=
=3D"size" style=3D"font-size:10pt">&nbsp;</span></span></span></span><br></=
p><table style=3D"border-collapse: collapse" cellpadding=3D"0" cellspacing=
=3D"0" border=3D"0" class=3D"x_1318902710MsoNormalTable"><tbody><tr style=
=3D"height: 67pt"><td style=3D"width: 78.3pt; padding: 0cm 5.4pt 0cm 5.4pt;=
 height: 67pt" valign=3D"top" width=3D"104"><p class=3D"" style=3D"margin-t=
op: 0px; margin-bottom: 0px;"><b><span class=3D"colour" style=3D"color:rgb(=
34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><=
span class=3D"size" style=3D"font-size:10pt"><img src=3D"cid:image001.png@0=
1DB131B.0B9A06D0" style=3D"width: 0.8666in; height: 0.975in" height=3D"94" =
width=3D"83" border=3D"0"></span></span></span></b><br></p></td><td style=
=3D"width: 186.95pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 67pt" valign=3D"=
top" width=3D"249"><p style=3D"background-image: initial; background-positi=
on: initial; background-size: initial; background-repeat: initial; backgrou=
nd-attachment: initial; background-origin: initial; background-clip: initia=
l; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highligh=
t" style=3D"background: white; margin-top: 0px; margin-bottom: 0px;"><b><sp=
an class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" st=
yle=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-si=
ze:10pt">&nbsp;</span></span></span></b></span><br></p><p style=3D"backgrou=
nd-image: initial; background-position: initial; background-size: initial; =
background-repeat: initial; background-attachment: initial; background-orig=
in: initial; background-clip: initial; margin-top: 0px; margin-bottom: 0px;=
" class=3D""><span class=3D"highlight" style=3D"background: white; margin-t=
op: 0px; margin-bottom: 0px;"><b><span class=3D"colour" style=3D"color:rgb(=
34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><=
span class=3D"size" style=3D"font-size:10pt">Kuala Lumpur Office:</span></s=
pan></span></b></span><br></p><p style=3D"background-image: initial; backgr=
ound-position: initial; background-size: initial; background-repeat: initia=
l; background-attachment: initial; background-origin: initial; background-c=
lip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=
=3D"highlight" style=3D"background: white; margin-top: 0px; margin-bottom: =
0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D=
"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" style=
=3D"font-size:10pt">Level 36, Maxis Tower,</span></span></span></span><br><=
/p><p style=3D"background-image: initial; background-position: initial; bac=
kground-size: initial; background-repeat: initial; background-attachment: i=
nitial; background-origin: initial; background-clip: initial; margin-top: 0=
px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"back=
ground: white; margin-top: 0px; margin-bottom: 0px;"><span class=3D"colour"=
 style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:=
Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">Kuala Lump=
ur City Centre,</span></span></span></span><br></p><p class=3D"" style=3D"m=
argin-top: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:=
rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-seri=
f"><span class=3D"size" style=3D"font-size:10pt">50088 Kuala Lumpur, Malays=
ia</span></span></span><br></p><p class=3D"" style=3D"margin-top: 0px; marg=
in-bottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><sp=
an class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"si=
ze" style=3D"font-size:10pt">T: +6018 228 9533</span></span></span><br></p>=
</td><td style=3D"width: 189pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 67pt"=
 valign=3D"top" width=3D"252"><p style=3D"background-image: initial; backgr=
ound-position: initial; background-size: initial; background-repeat: initia=
l; background-attachment: initial; background-origin: initial; background-c=
lip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=
=3D"highlight" style=3D"background: white; margin-top: 0px; margin-bottom: =
0px;"><b><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=
=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" styl=
e=3D"font-size:10pt">&nbsp;</span></span></span></b></span><br></p><p style=
=3D"background-image: initial; background-position: initial; background-siz=
e: initial; background-repeat: initial; background-attachment: initial; bac=
kground-origin: initial; background-clip: initial; margin-top: 0px; margin-=
bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"background: whi=
te; margin-top: 0px; margin-bottom: 0px;"><b><span class=3D"colour" style=
=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial,=
 sans-serif"><span class=3D"size" style=3D"font-size:10pt">Labuan Office:</=
span></span></span></b></span><br></p><p style=3D"background-image: initial=
; background-position: initial; background-size: initial; background-repeat=
: initial; background-attachment: initial; background-origin: initial; back=
ground-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><spa=
n class=3D"highlight" style=3D"background: white; margin-top: 0px; margin-b=
ottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span c=
lass=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" =
style=3D"font-size:10pt">Unit No. 3A-16, Level 3A,</span></span></span></sp=
an><br></p><p style=3D"background-image: initial; background-position: init=
ial; background-size: initial; background-repeat: initial; background-attac=
hment: initial; background-origin: initial; background-clip: initial; margi=
n-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=
=3D"background: white; margin-top: 0px; margin-bottom: 0px;"><span class=3D=
"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font=
-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">La=
buan Times Square, Jalan Merdeka,</span></span></span></span><br></p><p sty=
le=3D"background-image: initial; background-position: initial; background-s=
ize: initial; background-repeat: initial; background-attachment: initial; b=
ackground-origin: initial; background-clip: initial; margin-top: 0px; margi=
n-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"background: w=
hite; margin-top: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D=
"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sa=
ns-serif"><span class=3D"size" style=3D"font-size:10pt">87000 F.T. Labuan, =
Malaysia</span></span></span></span><br></p><p class=3D"" style=3D"margin-t=
op: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34,=
 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><spa=
n class=3D"size" style=3D"font-size:10pt">T: +6087 430 060</span></span></s=
pan><br></p></td></tr></tbody></table><p style=3D"text-align: justify; back=
ground-image: initial; background-position: initial; background-size: initi=
al; background-repeat: initial; background-attachment: initial; background-=
origin: initial; background-clip: initial; margin-top: 0px; margin-bottom: =
0px;" class=3D""><span class=3D"highlight" style=3D"background: white; text=
-align: justify; margin-top: 0px; margin-bottom: 0px;"><i><span class=3D"co=
lour" style=3D"color:rgb(153, 153, 153)"><span class=3D"font" style=3D"font=
-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:8pt">&nb=
sp;</span></span></span></i></span><br></p><p style=3D"text-align: justify;=
 background-image: initial; background-position: initial; background-size: =
initial; background-repeat: initial; background-attachment: initial; backgr=
ound-origin: initial; background-clip: initial; margin-top: 0px; margin-bot=
tom: 0px;" class=3D""><span class=3D"highlight" style=3D"background: white;=
 text-align: justify; margin-top: 0px; margin-bottom: 0px;"><i><span class=
=3D"colour" style=3D"color:rgb(153, 153, 153)"><span class=3D"font" style=
=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:=
8pt">DISCLAIMER: The information contained in this e-mail and any attachmen=
ts transmitted with it may contain information that is privileged, confiden=
tial and exempt from disclosure under applicable law and is intended only f=
or the use of the individual or entity to whom they are addressed. If you a=
re not the intended recipient, you are hereby notified that any disseminati=
on, distribution or copying of this communication is strictly prohibited. I=
n such case, you should delete this e-mail and notify us immediately.</span=
></span></span></i></span><br></p><p style=3D"text-align: justify; backgrou=
nd-image: initial; background-position: initial; background-size: initial; =
background-repeat: initial; background-attachment: initial; background-orig=
in: initial; background-clip: initial; margin-top: 0px; margin-bottom: 0px;=
" class=3D""><span class=3D"highlight" style=3D"background: white; text-ali=
gn: justify; margin-top: 0px; margin-bottom: 0px;"><i><span class=3D"colour=
" style=3D"color:rgb(153, 153, 153)"><span class=3D"font" style=3D"font-fam=
ily:Arial, sans-serif"><span class=3D"size" style=3D"font-size:8pt">&nbsp;<=
/span></span></span></i></span><br></p><p style=3D"text-align: justify; bac=
kground-image: initial; background-position: initial; background-size: init=
ial; background-repeat: initial; background-attachment: initial; background=
-origin: initial; background-clip: initial; margin-top: 0px; margin-bottom:=
 0px;" class=3D""><span class=3D"highlight" style=3D"background: white; tex=
t-align: justify; margin-top: 0px; margin-bottom: 0px;"><i><span class=3D"c=
olour" style=3D"color:rgb(153, 153, 153)"><span class=3D"font" style=3D"fon=
t-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:8pt">Pl=
ease note that neither QX Trust Co. Ltd (</span></span></span></i><i><span =
class=3D"colour" style=3D"color:rgb(153, 153, 153)"><span class=3D"font" st=
yle=3D"font-family:&quot;MS Gothic&quot;"><span class=3D"size" style=3D"fon=
t-size:8pt">=E5=8D=83</span></span></span></i><i><span class=3D"colour" sty=
le=3D"color:rgb(153, 153, 153)"><span class=3D"font" style=3D"font-family:&=
quot;Microsoft JhengHei&quot;, sans-serif"><span class=3D"size" style=3D"fo=
nt-size:8pt">=E7=8E=BA=E4=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8</span></span></s=
pan></i><i><span class=3D"colour" style=3D"color:rgb(153, 153, 153)"><span =
class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size"=
 style=3D"font-size:8pt">) (a member of QX Group) nor the sender accepts an=
y responsibility for any damage caused from this e-mail and/or its attachme=
nt(s).</span></span></span></i></span><br></p><p class=3D"" style=3D"margin=
-top: 0px; margin-bottom: 0px;"><span class=3D"size" style=3D"font-size:11p=
t">&nbsp;</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bott=
om: 0px;"><b><span class=3D"font" style=3D"font-family:Calibri, sans-serif"=
><span class=3D"size" style=3D"font-size:11pt">From:</span></span></b><span=
 class=3D"font" style=3D"font-family:Calibri, sans-serif"><span class=3D"si=
ze" style=3D"font-size:11pt"> <a target=3D"_blank" href=3D"mailto:sophia@qx=
-trust.com"><span class=3D"size" style=3D"font-size:12pt">sophia@qx-trust.c=
om</span></a> <a target=3D"_blank" href=3D"mailto:sophia@qx-trust.com"><spa=
n class=3D"size" style=3D"font-size:12pt">sophia@qx-trust.com</span></a> <b=
r><b>Sent:</b> Friday, 20 September, 2024 4:22 PM<br><b>To:</b> '<a target=
=3D"_blank" href=3D"mailto:sophia@qx-trust.com">sophia@qx-trust.com</a>' <a=
 target=3D"_blank" href=3D"mailto:sophia@qx-trust.com"><span class=3D"size"=
 style=3D"font-size:12pt">sophia@qx-trust.com</span></a><br><b>Subject:</b>=
 1 October 2024 (Tuesday) - Proposed Amendments to Labuan Business Activity=
 Tax Act 1990 (LBATA) (Briefing by Lembaga Hasil Dalam Negeri Malaysia)<br>=
<b>Importance:</b> High</span></span></p><p class=3D"" style=3D"margin-top:=
 0px; margin-bottom: 0px;">&nbsp;<br></p><p class=3D"" style=3D"margin-top:=
 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-family:Calibr=
i, sans-serif">Dear All</span><br></p><p class=3D"" style=3D"margin-top: 0p=
x; margin-bottom: 0px;"><span class=3D"font" style=3D"font-family:Calibri, =
sans-serif">&nbsp;</span><br></p><p class=3D"" style=3D"margin-top: 0px; ma=
rgin-bottom: 0px;"><span class=3D"font" style=3D"font-family:Calibri, sans-=
serif">As part of the Budget 2024 announcements, YAB Minister of Finance ha=
d announced a change to the tax filing system for Labuan entities taxed und=
er LBATA. Effective from the Year of Assessment 2025, the basis of tax fili=
ng will shift from the =E2=80=9CPreceding Year of Assessment=E2=80=9D to th=
e =E2=80=9CCurrent Year of Assessment=E2=80=9D.&nbsp; Labuan Financial Serv=
ices Authority (Labuan FSA) has also issued a circular on 21 November 2023,=
 outlining the preliminary details of this announcement.</span><br></p><p c=
lass=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"fon=
t" style=3D"font-family:Calibri, sans-serif">&nbsp;</span><br></p><p class=
=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"font" s=
tyle=3D"font-family:Calibri, sans-serif">For your information, this transit=
ion will involve several significant amendments to LBATA and the introducti=
on of new provisions, including the self-assessment process, the electronic=
 submission of tax returns and information by Labuan entities, and other re=
lated provisions.</span><br></p><p class=3D"" style=3D"margin-top: 0px; mar=
gin-bottom: 0px;"><span class=3D"font" style=3D"font-family:Calibri, sans-s=
erif">&nbsp;</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-b=
ottom: 0px;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif"=
>In light of these changes, Lembaga Hasil Dalam Negeri Malaysia (LHDNM), in=
 collaboration with Labuan FSA, will conduct an <b><u><span class=3D"colour=
" style=3D"color:rgb(192, 0, 0)">ONLINE briefing</span></u></b><span class=
=3D"colour" style=3D"color:rgb(192, 0, 0)"> </span>for industry association=
s to provide further clarification.</span><br></p><p class=3D"" style=3D"ma=
rgin-top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-fami=
ly:Calibri, sans-serif">&nbsp;</span><br></p><p class=3D"" style=3D"margin-=
top: 0px; margin-bottom: 0px;"><span class=3D"font" style=3D"font-family:Ca=
libri, sans-serif">The details of the briefing are as follows:</span><br></=
p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=
=3D"font" style=3D"font-family:Calibri, sans-serif">&nbsp;</span><br></p><p=
 class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><b><span class=
=3D"colour" style=3D"color:rgb(192, 0, 0)"><span class=3D"font" style=3D"fo=
nt-family:Calibri, sans-serif">Medium of Presentation: Microsoft Teams or Z=
oom (link to be provided)</span></span></b><br></p><p class=3D"" style=3D"m=
argin-top: 0px; margin-bottom: 0px;"><b><span class=3D"colour" style=3D"col=
or:rgb(192, 0, 0)"><span class=3D"font" style=3D"font-family:Calibri, sans-=
serif">Date: 1 October 2024 (Tuesday)</span></span></b><br></p><p class=3D"=
" style=3D"margin-top: 0px; margin-bottom: 0px;"><b><span class=3D"colour" =
style=3D"color:rgb(192, 0, 0)"><span class=3D"font" style=3D"font-family:Ca=
libri, sans-serif">Time: 9:30 AM to 11:30 AM (Malaysia Time)</span></span><=
/b><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><sp=
an class=3D"font" style=3D"font-family:Calibri, sans-serif">&nbsp;</span><b=
r></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span cl=
ass=3D"font" style=3D"font-family:Calibri, sans-serif">The authority will s=
end the link for the briefing at least three (3) days prior to the schedule=
d date.</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom=
: 0px;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif">&nbs=
p;</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px=
;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif">We encour=
age your participation to ensure a thorough understanding of the upcoming c=
hanges.</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom=
: 0px;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif">&nbs=
p;</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px=
;"><span class=3D"font" style=3D"font-family:Calibri, sans-serif">Thank you=
.</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;=
"><span>&nbsp;</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin=
-bottom: 0px;"><span class=3D"font" style=3D"font-family:Arial, sans-serif"=
><span class=3D"size" style=3D"font-size:10pt">Best wishes,</span></span><b=
r></p><p style=3D"background-image: initial; background-position: initial; =
background-size: initial; background-repeat: initial; background-attachment=
: initial; background-origin: initial; background-clip: initial; margin-top=
: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"b=
ackground: white; margin-top: 0px; margin-bottom: 0px;"><b><span class=3D"c=
olour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-f=
amily:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">Soph=
ia Lai</span></span></span></b></span><br></p><p style=3D"background-image:=
 initial; background-position: initial; background-size: initial; backgroun=
d-repeat: initial; background-attachment: initial; background-origin: initi=
al; background-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=
=3D""><span class=3D"highlight" style=3D"background: white; margin-top: 0px=
; margin-bottom: 0px;"><i><span class=3D"colour" style=3D"color:rgb(34, 34,=
 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><span cl=
ass=3D"size" style=3D"font-size:8pt">LL.B (Hons) London | CLP (Mal)</span><=
/span></span></i></span><br></p><p style=3D"background-image: initial; back=
ground-position: initial; background-size: initial; background-repeat: init=
ial; background-attachment: initial; background-origin: initial; background=
-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span clas=
s=3D"highlight" style=3D"background: white; margin-top: 0px; margin-bottom:=
 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=
=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" styl=
e=3D"font-size:10pt">Trust Consultant</span></span></span></span><br></p><p=
 style=3D"background-image: initial; background-position: initial; backgrou=
nd-size: initial; background-repeat: initial; background-attachment: initia=
l; background-origin: initial; background-clip: initial; margin-top: 0px; m=
argin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"backgroun=
d: white; margin-top: 0px; margin-bottom: 0px;"><span class=3D"colour" styl=
e=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial=
, sans-serif"><span class=3D"size" style=3D"font-size:10pt">International B=
usiness &amp; Private Wealth</span></span></span></span><br></p><p style=3D=
"background-image: initial; background-position: initial; background-size: =
initial; background-repeat: initial; background-attachment: initial; backgr=
ound-origin: initial; background-clip: initial; margin-top: 0px; margin-bot=
tom: 0px;" class=3D""><span class=3D"highlight" style=3D"background: white;=
 margin-top: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"colo=
r:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-se=
rif"><span class=3D"size" style=3D"font-size:10pt">Mobile: +60 18 228 9533 =
| <span class=3D"x_1318902710spelle">Whatsapp</span>: </span></span></span>=
<span class=3D"colour" style=3D"color:black"><span class=3D"font" style=3D"=
font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt=
"><a target=3D"_blank" href=3D"https://wa.me/60182289533"><span class=3D"co=
lour" style=3D"color:rgb(5, 99, 193)">https://wa.me/60182289533</span></a><=
/span></span></span></span><br></p><p style=3D"background-image: initial; b=
ackground-position: initial; background-size: initial; background-repeat: i=
nitial; background-attachment: initial; background-origin: initial; backgro=
und-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span c=
lass=3D"highlight" style=3D"background: white; margin-top: 0px; margin-bott=
om: 0px;"><span class=3D"colour" style=3D"color:black"><span class=3D"font"=
 style=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"font=
-size:10pt">LinkedIn: </span></span></span><span class=3D"colour" style=3D"=
color:black"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><=
span class=3D"size" style=3D"font-size:10pt"><a target=3D"_blank" href=3D"h=
ttps://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3Ad_flagship=
3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3D%3D"><span c=
lass=3D"highlight" style=3D"background-color:white"><span class=3D"colour" =
style=3D"color: rgb(5, 99, 193); background-image: initial; background-posi=
tion: initial; background-size: initial; background-repeat: initial; backgr=
ound-attachment: initial; background-origin: initial; background-clip: init=
ial;">linkedin.com/in/sophia-lai88</span></span></a></span></span></span></=
span><br></p><p style=3D"background-image: initial; background-position: in=
itial; background-size: initial; background-repeat: initial; background-att=
achment: initial; background-origin: initial; background-clip: initial; mar=
gin-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" sty=
le=3D"background: white; margin-top: 0px; margin-bottom: 0px;"><span class=
=3D"colour" style=3D"color:black"><span class=3D"font" style=3D"font-family=
:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">Website: =
<a target=3D"_blank" href=3D"http://www.qx-trust.com/"><span class=3D"colou=
r" style=3D"color:rgb(5, 99, 193)">www.qx-trust.com</span></a></span></span=
></span></span><br></p><p style=3D"background-image: initial; background-po=
sition: initial; background-size: initial; background-repeat: initial; back=
ground-attachment: initial; background-origin: initial; background-clip: in=
itial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"high=
light" style=3D"background: white; margin-top: 0px; margin-bottom: 0px;"><s=
pan class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" s=
tyle=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-s=
ize:10pt">&nbsp;</span></span></span></span><br></p><table style=3D"border-=
collapse: collapse" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" class=
=3D"x_1318902710MsoNormalTable"><tbody><tr style=3D"height: 67pt"><td style=
=3D"width: 78.3pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 67pt" valign=3D"to=
p" width=3D"104"><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px=
;"><b><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D=
"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" style=
=3D"font-size:10pt"><img src=3D"cid:image001.png@01DB131B.0B9A06D0" style=
=3D"width: 0.8666in; height: 0.975in" height=3D"94" width=3D"83" border=3D"=
0"></span></span></span></b><br></p></td><td style=3D"width: 186.95pt; padd=
ing: 0cm 5.4pt 0cm 5.4pt; height: 67pt" valign=3D"top" width=3D"249"><p sty=
le=3D"background-image: initial; background-position: initial; background-s=
ize: initial; background-repeat: initial; background-attachment: initial; b=
ackground-origin: initial; background-clip: initial; margin-top: 0px; margi=
n-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"background: w=
hite; margin-top: 0px; margin-bottom: 0px;"><b><span class=3D"colour" style=
=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-family:Arial,=
 sans-serif"><span class=3D"size" style=3D"font-size:10pt">&nbsp;</span></s=
pan></span></b></span><br></p><p style=3D"background-image: initial; backgr=
ound-position: initial; background-size: initial; background-repeat: initia=
l; background-attachment: initial; background-origin: initial; background-c=
lip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=
=3D"highlight" style=3D"background: white; margin-top: 0px; margin-bottom: =
0px;"><b><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=
=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" styl=
e=3D"font-size:10pt">Kuala Lumpur Office:</span></span></span></b></span><b=
r></p><p style=3D"background-image: initial; background-position: initial; =
background-size: initial; background-repeat: initial; background-attachment=
: initial; background-origin: initial; background-clip: initial; margin-top=
: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"b=
ackground: white; margin-top: 0px; margin-bottom: 0px;"><span class=3D"colo=
ur" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-fami=
ly:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">Level 3=
6, Maxis Tower,</span></span></span></span><br></p><p style=3D"background-i=
mage: initial; background-position: initial; background-size: initial; back=
ground-repeat: initial; background-attachment: initial; background-origin: =
initial; background-clip: initial; margin-top: 0px; margin-bottom: 0px;" cl=
ass=3D""><span class=3D"highlight" style=3D"background: white; margin-top: =
0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34,=
 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><span cl=
ass=3D"size" style=3D"font-size:10pt">Kuala Lumpur City Centre,</span></spa=
n></span></span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bott=
om: 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span clas=
s=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size" sty=
le=3D"font-size:10pt">50088 Kuala Lumpur, Malaysia</span></span></span><br>=
</p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span clas=
s=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"=
font-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt=
">T: +6018 228 9533</span></span></span><br></p></td><td style=3D"width: 18=
9pt; padding: 0cm 5.4pt 0cm 5.4pt; height: 67pt" valign=3D"top" width=3D"25=
2"><p style=3D"background-image: initial; background-position: initial; bac=
kground-size: initial; background-repeat: initial; background-attachment: i=
nitial; background-origin: initial; background-clip: initial; margin-top: 0=
px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D"back=
ground: white; margin-top: 0px; margin-bottom: 0px;"><b><span class=3D"colo=
ur" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-fami=
ly:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">&nbsp;<=
/span></span></span></b></span><br></p><p style=3D"background-image: initia=
l; background-position: initial; background-size: initial; background-repea=
t: initial; background-attachment: initial; background-origin: initial; bac=
kground-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><sp=
an class=3D"highlight" style=3D"background: white; margin-top: 0px; margin-=
bottom: 0px;"><b><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><sp=
an class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"si=
ze" style=3D"font-size:10pt">Labuan Office:</span></span></span></b></span>=
<br></p><p style=3D"background-image: initial; background-position: initial=
; background-size: initial; background-repeat: initial; background-attachme=
nt: initial; background-origin: initial; background-clip: initial; margin-t=
op: 0px; margin-bottom: 0px;" class=3D""><span class=3D"highlight" style=3D=
"background: white; margin-top: 0px; margin-bottom: 0px;"><span class=3D"co=
lour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font" style=3D"font-fa=
mily:Arial, sans-serif"><span class=3D"size" style=3D"font-size:10pt">Unit =
No. 3A-16, Level 3A,</span></span></span></span><br></p><p style=3D"backgro=
und-image: initial; background-position: initial; background-size: initial;=
 background-repeat: initial; background-attachment: initial; background-ori=
gin: initial; background-clip: initial; margin-top: 0px; margin-bottom: 0px=
;" class=3D""><span class=3D"highlight" style=3D"background: white; margin-=
top: 0px; margin-bottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34=
, 34, 34)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><sp=
an class=3D"size" style=3D"font-size:10pt">Labuan Times Square, Jalan Merde=
ka,</span></span></span></span><br></p><p style=3D"background-image: initia=
l; background-position: initial; background-size: initial; background-repea=
t: initial; background-attachment: initial; background-origin: initial; bac=
kground-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><sp=
an class=3D"highlight" style=3D"background: white; margin-top: 0px; margin-=
bottom: 0px;"><span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span =
class=3D"font" style=3D"font-family:Arial, sans-serif"><span class=3D"size"=
 style=3D"font-size:10pt">87000 F.T. Labuan, Malaysia</span></span></span><=
/span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;">=
<span class=3D"colour" style=3D"color:rgb(34, 34, 34)"><span class=3D"font"=
 style=3D"font-family:Arial, sans-serif"><span class=3D"size" style=3D"font=
-size:10pt">T: +6087 430 060</span></span></span><br></p></td></tr></tbody>=
</table><p style=3D"text-align: justify; background-image: initial; backgro=
und-position: initial; background-size: initial; background-repeat: initial=
; background-attachment: initial; background-origin: initial; background-cl=
ip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=
=3D"highlight" style=3D"background: white; text-align: justify; margin-top:=
 0px; margin-bottom: 0px;"><i><span class=3D"colour" style=3D"color:rgb(153=
, 153, 153)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><=
span class=3D"size" style=3D"font-size:8pt">&nbsp;</span></span></span></i>=
</span><br></p><p style=3D"text-align: justify; background-image: initial; =
background-position: initial; background-size: initial; background-repeat: =
initial; background-attachment: initial; background-origin: initial; backgr=
ound-clip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span =
class=3D"highlight" style=3D"background: white; text-align: justify; margin=
-top: 0px; margin-bottom: 0px;"><i><span class=3D"colour" style=3D"color:rg=
b(153, 153, 153)"><span class=3D"font" style=3D"font-family:Arial, sans-ser=
if"><span class=3D"size" style=3D"font-size:8pt">DISCLAIMER: The informatio=
n contained in this e-mail and any attachments transmitted with it may cont=
ain information that is privileged, confidential and exempt from disclosure=
 under applicable 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 communication is strictly prohibited. In such case, you should delete =
this e-mail and notify us immediately.</span></span></span></i></span><br><=
/p><p style=3D"text-align: justify; background-image: initial; background-p=
osition: initial; background-size: initial; background-repeat: initial; bac=
kground-attachment: initial; background-origin: initial; background-clip: i=
nitial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=3D"hig=
hlight" style=3D"background: white; text-align: justify; margin-top: 0px; m=
argin-bottom: 0px;"><i><span class=3D"colour" style=3D"color:rgb(153, 153, =
153)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><span cl=
ass=3D"size" style=3D"font-size:8pt">&nbsp;</span></span></span></i></span>=
<br></p><p style=3D"text-align: justify; background-image: initial; backgro=
und-position: initial; background-size: initial; background-repeat: initial=
; background-attachment: initial; background-origin: initial; background-cl=
ip: initial; margin-top: 0px; margin-bottom: 0px;" class=3D""><span class=
=3D"highlight" style=3D"background: white; text-align: justify; margin-top:=
 0px; margin-bottom: 0px;"><i><span class=3D"colour" style=3D"color:rgb(153=
, 153, 153)"><span class=3D"font" style=3D"font-family:Arial, sans-serif"><=
span class=3D"size" style=3D"font-size:8pt">Please note that neither QX Tru=
st Co. Ltd (</span></span></span></i><i><span class=3D"colour" style=3D"col=
or:rgb(153, 153, 153)"><span class=3D"font" style=3D"font-family:&quot;MS G=
othic&quot;"><span class=3D"size" style=3D"font-size:8pt">=E5=8D=83</span><=
/span></span></i><i><span class=3D"colour" style=3D"color:rgb(153, 153, 153=
)"><span class=3D"font" style=3D"font-family:&quot;Microsoft JhengHei&quot;=
, sans-serif"><span class=3D"size" style=3D"font-size:8pt">=E7=8E=BA=E4=BF=
=A1=E6=89=98=E5=85=AC=E5=8F=B8</span></span></span></i><i><span class=3D"co=
lour" style=3D"color:rgb(153, 153, 153)"><span class=3D"font" style=3D"font=
-family:Arial, sans-serif"><span class=3D"size" style=3D"font-size:8pt">) (=
a member of QX Group) nor the sender accepts any responsibility for any dam=
age caused from this e-mail and/or its attachment(s).</span></span></span><=
/i></span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0p=
x;">&nbsp;<br></p><p class=3D"" style=3D"margin-top: 0px; margin-bottom: 0p=
x;"><span class=3D"size" style=3D"font-size:11pt">&nbsp;</span><br></p><p c=
lass=3D"" style=3D"margin-top: 0px; margin-bottom: 0px;"><span class=3D"siz=
e" style=3D"font-size:11pt">&nbsp;</span><br></p><p class=3D"" style=3D"mar=
gin-top: 0px; margin-bottom: 0px;"><span class=3D"size" style=3D"font-size:=
11pt">&nbsp;</span><br></p><p class=3D"" style=3D"margin-top: 0px; margin-b=
ottom: 0px;"><span class=3D"size" style=3D"font-size:11pt">&nbsp;</span><br=
></p></div></div></blockquote></div><div><br></div><div class=3D"zmail_sign=
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