Return-Path: Delivered-To: arefuzjaman@banglamarkgroup.com Received: from business30.web-hosting.com by business30.web-hosting.com with LMTP id 0MDEMUsr+maUZAwAzObCsg (envelope-from ) for ; Mon, 30 Sep 2024 00:38:35 -0400 Return-path: Envelope-to: arefuzjaman@banglamarkgroup.com Delivery-date: Mon, 30 Sep 2024 00:38:35 -0400 Received: from cyan.host-care.com ([198.136.54.91]:57540) by business30.web-hosting.com with esmtps (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384 (Exim 4.96.2) (envelope-from ) id 1sv8B3-003PeM-1s for arefuzjaman@banglamarkgroup.com; Mon, 30 Sep 2024 00:38:35 -0400 DKIM-Signature: v=1; a=rsa-sha256; q=dns/txt; c=relaxed/relaxed; d=qx-trust.com; s=default; h=Content-Type:MIME-Version:Message-ID:Date: Subject:In-Reply-To:References:Cc:To:From:Sender:Reply-To: Content-Transfer-Encoding:Content-ID:Content-Description:Resent-Date: Resent-From:Resent-Sender:Resent-To:Resent-Cc:Resent-Message-ID:List-Id: List-Help:List-Unsubscribe:List-Subscribe:List-Post:List-Owner:List-Archive; bh=1RqHbz2OpnWDIgaUxWjDXRNE5q3DeI0Omfv1I6oZ9x8=; b=aeLcEpcP968Ml56d5WR/eIV3Gf oJWbl/F4WG3lnP2aQ8QBJ/E3ky2CoKztQXHiRFogkvggVJLhFbm9bRheLNm3bugkAaHMdh8wz1SIT /cfUkB7HDKsjH1lfkQaV/thrg9TFh7RQRpLg76mG317aOdAZAYvo6JltjsPXTGYqBHL/v1nIysw1k hg5Q7V80WsSTNRn9vfrqF0VrT7EQw3a5K91Lh0Xl0G1Icb880SW+MzHqh/7BJNE+JYNs/rg3ymL3y jHM2Dcd2zWoYhPnO6u3x+npufgSPBqeLMncf2ir6ewZlSnsXHNd8+apdnjHSCq/ePiuBd0M+dk5JX l5OOYNFQ==; Received: from [210.19.63.230] (port=54933 helo=DESKTOPA94IJ6G) by cyan.host-care.com with esmtpsa (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384 (Exim 4.96.2) (envelope-from ) id 1sv8AN-0006hR-14; Mon, 30 Sep 2024 00:37:48 -0400 From: To: "'Anonna - BANGLAMARK'" Cc: "'arefuzjaman'" , "'steven'" , "'Iftekhar'" , "'Naima -BANGLAMARK'" , "'hafizur'" , "'jubair'" , "'Chaity -BANGLAMARK'" References: <00d601db12d8$e823ae50$b86b0af0$@qx-trust.com> <19241103478.11ceb86b41279992.8798909243731391356@banglamark.com.bd> In-Reply-To: Subject: RE: 1 October 2024 (Tuesday) - Proposed Amendments to Labuan Business Activity Tax Act 1990 (LBATA) (Briefing by Lembaga Hasil Dalam Negeri Malaysia) Date: Mon, 30 Sep 2024 12:37:43 +0800 Message-ID: <026701db12f2$8200aeb0$86020c10$@qx-trust.com> MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_000_0268_01DB1335.9028D0B0" X-Mailer: Microsoft Outlook 16.0 Thread-Index: AQIfMD1IXUF4bH+f3EA/JEki/iBlwwGqfBe4AO1DYvex0sY2EA== Content-Language: en-my X-AntiAbuse: This header was added to track abuse, please include it with any abuse report X-AntiAbuse: Primary Hostname - cyan.host-care.com X-AntiAbuse: Original Domain - banglamarkgroup.com X-AntiAbuse: Originator/Caller UID/GID - [47 12] / [47 12] X-AntiAbuse: Sender Address Domain - qx-trust.com X-Get-Message-Sender-Via: cyan.host-care.com: authenticated_id: sophia@qx-trust.com X-Authenticated-Sender: cyan.host-care.com: sophia@qx-trust.com X-Source: X-Source-Args: X-Source-Dir: X-Spam-Status: No, score=0.6 X-Spam-Score: 6 X-Spam-Bar: / X-Ham-Report: Spam detection software, running on the system "business30.web-hosting.com", has NOT identified this incoming email as spam. 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: Dear All For your information, Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri Malaysia - LHDNM) have provided the ZOOM LINK for the engagement session with LHDNM and Labuan Players regarding the [...] Content analysis details: (0.6 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: qx-trust.com] 0.0 RCVD_IN_VALIDITY_RPBL_BLOCKED RBL: ADMINISTRATOR NOTICE: The query to Validity was blocked. See https://knowledge.validity.com/hc/en-us/articles/20961730681243 for more information. [198.136.54.91 listed in bl.score.senderscore.com] 0.0 RCVD_IN_VALIDITY_SAFE_BLOCKED RBL: ADMINISTRATOR NOTICE: The query to Validity was blocked. See https://knowledge.validity.com/hc/en-us/articles/20961730681243 for more information. [198.136.54.91 listed in sa-trusted.bondedsender.org] -0.0 SPF_HELO_PASS SPF: HELO matches SPF record -0.0 SPF_PASS SPF: sender matches SPF record 0.0 HTML_MESSAGE BODY: HTML included in message -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 -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 0.8 CPANEL_LOTS_OF_EMPTY_LINE RAW: Spam that has large block of empty lines 0.0 KAM_SHORT Use of a URL Shortener for very short URL X-Spam-Flag: NO This is a multipart message in MIME format. ------=_NextPart_000_0268_01DB1335.9028D0B0 Content-Type: multipart/alternative; boundary="----=_NextPart_001_0269_01DB1335.9028D0B0" ------=_NextPart_001_0269_01DB1335.9028D0B0 Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: quoted-printable Dear All =20 For your information, Inland Revenue Board of Malaysia (Lembaga Hasil = Dalam Negeri Malaysia - LHDNM) have provided the ZOOM LINK for the = engagement session with LHDNM and Labuan Players regarding the proposed = changes to Labuan Business Activity Tax Act 1990 (LBATA) and matters = related to it. The schedule of the on-line session is as follows: Date: 1 October 2024 (Tuesday) Time: 9.30am to 11.00am Platform: =E2=80=9CZOOM=E2=80=9D The link is as stated below: = https://hasil.zoom.us/webinar/register/WN_lq-TYr2YRleac9u-F7NOsA You are advised to join the link early, as you will need to register = again before receiving the video link. Thank you. =20 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: = = linkedin.com/in/sophia-lai88 Website: www.qx-trust.com =20 =20 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =20 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =20 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 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. =20 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 attachment(s). =20 From: sophia@qx-trust.com =20 Sent: Monday, 30 September, 2024 12:35 PM To: 'Anonna - BANGLAMARK' Cc: 'arefuzjaman' ; 'steven' = ; 'Iftekhar' ; 'Naima = -BANGLAMARK' ; 'hafizur' = ; 'jubair' ; = 'Chaity -BANGLAMARK' Subject: RE: 1 October 2024 (Tuesday) - Proposed Amendments to Labuan = Business Activity Tax Act 1990 (LBATA) (Briefing by Lembaga Hasil Dalam = Negeri Malaysia) =20 Dear Anonna =20 There is no Q&A provided to participants. Their email is referring to = your EMAIL ADDRESS will be used for their Q&A session. =20 Please register using the following link: =20 Sesi Libat Urus Pindaan LBATA: = https://docs.google.com/forms/d/e/1FAIpQLSeQxFmS6yJBMsnEhVXrmaNIHLDiHcVM0= CO8Iepj8A6A5__f0Q/viewform =20 Once registered, the authority will email you the link directly. =20 Thank you. =20 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: = = linkedin.com/in/sophia-lai88 Website: www.qx-trust.com =20 =20 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =20 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =20 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 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. =20 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 attachment(s). =20 From: Anonna - BANGLAMARK >=20 Sent: Monday, 30 September, 2024 11:54 AM To: sophia > Cc: 'arefuzjaman' >; 'steven' = >; 'Iftekhar' = >; = 'Naima -BANGLAMARK' >; 'hafizur' >; 'jubair' >; 'Chaity -BANGLAMARK' = > Subject: RE: 1 October 2024 (Tuesday) - Proposed Amendments to Labuan = Business Activity Tax Act 1990 (LBATA) (Briefing by Lembaga Hasil Dalam = Negeri Malaysia) Importance: High =20 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 = prepared for it. Looking forward to receiving the link for the online session. =20 -- Best Regards ANONNA MOMTAZ =20 Senior Executive-Commercial BANGLAMARK GROUP =20 =20 =20 ---- On Mon, 30 Sep 2024 07:34:28 +0600 > wrote --- =20 Dear All, =20 We have received the latest updates from LHDNM regarding the online = briefing as scheduled on 1 Oct 2024 (Tuesday) @ 9.30am (MSIA TIME), on = the proposed regulatory changes to the Labuan Business Activity Tax Act = 1990. =20 For your information, LHDNM has requested that participants wishing to = attend the on-line session to register in advance. The contact = information provided during registration will be used for the "Question = & Answer" session that will follow the briefing, which LHDNM will = facilitate. =20 Please register using the following link: =20 Sesi Libat Urus Pindaan LBATA: = https://docs.google.com/forms/d/e/1FAIpQLSeQxFmS6yJBMsnEhVXrmaNIHLDiHcVM0= CO8Iepj8A6A5__f0Q/viewform =20 =20 Additionally, please note that the link for the online briefing session = will be emailed in due course. =20 Thank you. =20 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: = = linkedin.com/in/sophia-lai88 Website: www.qx-trust.com =20 =20 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =20 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =20 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 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. =20 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 attachment(s). =20 From: sophia@qx-trust.com = sophia@qx-trust.com=20 Sent: Friday, 20 September, 2024 4:22 PM To: 'sophia@qx-trust.com ' = 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 Malaysia) Importance: High =20 Dear All =20 As part of the Budget 2024 announcements, YAB Minister of Finance had = announced a change to the tax filing system for Labuan entities taxed = under LBATA. 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. = Labuan Financial Services Authority (Labuan FSA) has also issued a = circular on 21 November 2023, outlining the preliminary details of this = announcement. =20 For your information, this transition will involve several significant = amendments to LBATA and the introduction of new provisions, including = the self-assessment process, the electronic submission of tax returns = and information by Labuan entities, and other related provisions. =20 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. =20 The details of the briefing are as follows: =20 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) =20 The authority will send the link for the briefing at least three (3) = days prior to the scheduled date. =20 We encourage your participation to ensure a thorough understanding of = the upcoming changes. =20 Thank you. =20 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: = = linkedin.com/in/sophia-lai88 Website: www.qx-trust.com =20 =20 Kuala Lumpur Office: Level 36, Maxis Tower, Kuala Lumpur City Centre, 50088 Kuala Lumpur, Malaysia T: +6018 228 9533 =20 Labuan Office: Unit No. 3A-16, Level 3A, Labuan Times Square, Jalan Merdeka, 87000 F.T. Labuan, Malaysia T: +6087 430 060 =20 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 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. =20 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 attachment(s). =20 =20 =20 =20 =20 =20 =20 =20 =20 ------=_NextPart_001_0269_01DB1335.9028D0B0 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable

Dear = All

 

For your information, Inland = Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri Malaysia - LHDNM) = have provided the ZOOM LINK for the engagement session with LHDNM and = Labuan Players regarding the proposed changes to Labuan Business = Activity Tax Act 1990 (LBATA) and matters related to it.

The schedule = of the on-line session is as follows:

Date: 1 October 2024 (Tuesday)

Time: 9.30am to 11.00am

Platform: =E2=80=9CZOOM=E2=80=9D

The link is as stated below:

https://hasil.zoom.us/webinar/register/WN_lq-TYr2= YRleac9u-F7NOsA

You are = advised to join the link early, as you will need to register again = before receiving the video link.

Thank you.

 

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: linkedin.com/in/sophia-lai88

Website: www.qx-trust.com

 

<= img border=3D0 width=3D83 height=3D94 = style=3D'width:.8666in;height:.975in' id=3D"_x0000_i1028" = src=3D"cid:image001.png@01DB1335.8B09C7B0"><= /p>

 

Kuala Lumpur Office:

Level 36, Maxis Tower,

Kuala Lumpur City Centre,

50088 Kuala Lumpur, = Malaysia

T: +6018 228 = 9533

 

Labuan Office:

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

Labuan Times Square, Jalan = Merdeka,

87000 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 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.

 

Please note that neither QX Trust Co. Ltd = (=E5=8D=83<= /i>=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 attachment(s).

 

From:<= /b> = sophia@qx-trust.com <sophia@qx-trust.com>
Sent: Monday, = 30 September, 2024 12:35 PM
To: 'Anonna - BANGLAMARK' = <anonna@banglamark.com.bd>
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>
Subject: RE: 1 October 2024 = (Tuesday) - Proposed Amendments to Labuan Business Activity Tax Act 1990 = (LBATA) (Briefing by Lembaga Hasil Dalam Negeri = Malaysia)

 

Dear = Anonna

 

There is no Q&A provided = to participants. Their email is referring to your EMAIL ADDRESS will be = used for their Q&A session.

 

Pl= ease register using the following link:

&n= bsp;

Se= si Libat Urus Pi= ndaan = LBATA: https://docs.google.com/forms/d/e/1FAIpQLSeQxFmS6yJBMsn= EhVXrmaNIHLDiHcVM0CO8Iepj8A6A5__f0Q/viewform

 

Once registered, the = authority will email you the link = directly.

 

Thank you.

 

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: linkedin.com/in/sophia-lai88

Website: www.qx-trust.com

 

<= img border=3D0 width=3D83 height=3D94 = style=3D'width:.8666in;height:.975in' id=3D"Picture_x0020_3" = src=3D"cid:image001.png@01DB1335.8B09C7B0">

 

Kuala Lumpur Office:

Level 36, Maxis Tower,

Kuala Lumpur City Centre,

50088 Kuala Lumpur, = Malaysia

T: +6018 228 = 9533

 

Labuan Office:

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

Labuan Times Square, Jalan = Merdeka,

87000 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 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.

 

Please note that neither QX Trust Co. Ltd = (=E5=8D=83<= /i>=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 attachment(s).

 

From:<= /b> Anonna - = BANGLAMARK <anonna@banglamark.com.bd>=
Sent: Monday, 30 September, 2024 11:54 AM
To: = sophia <sophia@qx-trust.com>
Cc:= 'arefuzjaman' <arefuzjaman@banglamarkgro= up.com>; 'steven' <steven@banglamark.com>; = 'Iftekhar' <iftekhar@banglamark.com.bd= >; 'Naima -BANGLAMARK' <naima@banglamark.com.bd>; = 'hafizur' <hafizur@banglamark.com.bd&g= t;; 'jubair' <jubair@banglamark.com.bd>= ; 'Chaity -BANGLAMARK' <chaity@banglamark.com.bd>=
Subject: RE: 1 October 2024 (Tuesday) - Proposed Amendments = to Labuan Business Activity Tax Act 1990 (LBATA) (Briefing by Lembaga = Hasil Dalam Negeri Malaysia)
Importance: = High

 

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 = 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,

 =

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

 =

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

 =

Please register using the following = link:

 

Sesi Libat Urus Pindaan LBATA: https://docs.google.com/forms/d/e/1FAIpQLSeQxFmS6yJBMsn= EhVXrmaNIHLDiHcVM0CO8Iepj8A6A5__f0Q/viewform

 =

 =

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

 =

Thank = you.

 

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: linkedin.com/in/sophia-lai88

Website: www.qx-trust.com<= span = style=3D'font-size:10.0pt;font-family:"Verdana",sans-serif'>

 

<= img border=3D0 width=3D83 height=3D94 = style=3D'width:.8666in;height:.975in' id=3D"_x0000_i1026" = src=3D"cid:image001.png@01DB1335.8B09C7B0">

 

Kuala Lumpur Office:

Level 36, Maxis Tower,

Kuala Lumpur City Centre,

5= 0088 Kuala Lumpur, Malaysia

T= : +6018 228 9533

 

Labuan Office:

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

Labuan Times Square, Jalan = Merdeka,

87000 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 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.

 

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 = attachment(s).

 =

From:<= /b> sophia@qx-trust.com sophia@qx-trust.com =
Sent: Friday, 20 September, 2024 4:22 = PM
To: 'sophia@qx-trust.com' 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 Malaysia)
Importance: High

 

Dear = All

 =

As part of = the Budget 2024 announcements, YAB Minister of Finance had announced a = change to the tax filing system for Labuan entities taxed under LBATA. = 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.  Labuan Financial = Services Authority (Labuan FSA) has also issued a circular on 21 = November 2023, outlining the preliminary details of this = announcement.

 =

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

 =

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.

 =

The details = of the briefing are as follows:

 =

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)

 =

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

 =

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

 =

Thank = you.

 

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: linkedin.com/in/sophia-lai88

Website: www.qx-trust.com<= span = style=3D'font-size:10.0pt;font-family:"Verdana",sans-serif'>

 

<= img border=3D0 width=3D83 height=3D94 = style=3D'width:.8666in;height:.975in' id=3D"Picture_x0020_1" = src=3D"cid:image001.png@01DB1335.8B09C7B0">

 

Kuala Lumpur Office:

Level 36, Maxis Tower,

Kuala Lumpur City Centre,

5= 0088 Kuala Lumpur, Malaysia

T= : +6018 228 9533

 

Labuan Office:

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

Labuan Times Square, Jalan = Merdeka,

87000 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 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.

 

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 = attachment(s).

 

 =

 =

 =

 =

 

 

 

 

------=_NextPart_001_0269_01DB1335.9028D0B0-- ------=_NextPart_000_0268_01DB1335.9028D0B0 Content-Type: image/png; name="image001.png" Content-Transfer-Encoding: base64 Content-ID: iVBORw0KGgoAAAANSUhEUgAAAFMAAABeCAYAAABfLCjeAAAAAXNSR0ICQMB9xQAAAAlwSFlzAAAO xAAADsQBlSsOGwAAABl0RVh0U29mdHdhcmUATWljcm9zb2Z0IE9mZmljZX/tNXEAAB+aSURBVHja 7X0JWJNX9rczX5f5z3Rmun3T1rbTThcXVFzY91WLSh33pZaqtbXWWqpVa61tta11bGu17myBEEII YRMQkSKCiNYF/dySkOXNngARIohsIp7vnvsSBCQIiEj/z/A85wl5l/ve+3vPPfds92TQN998M6i/ CSy5f5GJZtkpBBNmyLhuGwxpQRlyvt+pkhgXYMm1HUmjnUErCqiVRjkc0Wa+y2N4Hl8zAv+pNQVL XgeAPzyIMXRG/fagJmbrEE3WklBN5r/T5DyvK6o4dyhL8oTyZE/QC9xBE+9GgZMRMOWxbu1IhqBG u4A+wQOMCa70HryX4XsAk+inVO+flsCIZixsquG88r8WTMI1T6uz3ltozJyZoxR4NSIARqEbqOLc QBHrSj8NQg8oR1CTvKBM5AH6RD9yzq0dGUR+9Fx5MnsN3sPwXGkbatJGaaI7lJLjigTfem16cFJN 8fpZ5Nn/538FmNBU/Loh461vNUnBptJEMngBO3AlIcpZBDy1wAtUfK9StcC7QBrjtFuTuWC1NNI+ xFS44Q0xx2NUWzIVrZuE58iL+Vwe5xddwnU5wcT7VOoS8CWQ9hPY9hVcVzCRl2VK8gaNMEBiPrny UwLq336XYJKOP2k5/uUmdYJ/bZnIjXCPM8jJAHXxzlBKOE8V713LJE3NMSQHr6g5ucQRLGv/2utn MVue1mUumKBOnfMNkzI1T8n3bkRgtXwXKhY05LNU5A6qpGBtReHKVaRv//O7AbP2wsbFurRJepMQ OYQF0ShwAXW8F+gz5p0w5S17H5g9L983kSLe81pZ9ryvVKlT/59B5ElmAwGV9EHFcyJiwA30+2dc qmVSpw5oMAHMQ42Hl2SbCBcwsU6UK4wCZ1Al+IAue/5+88mtPv2qKZDV3Xx6+RTdobnZWqE3aOOc KKhqngPohD5w5bdPo8g1Tw04MJvNmYu1KeOrdPxxBESysMQ6giHRG4xZIWn1Oo7Hg1ZVmmSR/qYD M08ZEr1AyXWkmoJB4AT6tKkaqM0MGDBgXhf/sENPOqmIYTtpTCCdTJ+uaLy0675OpXom83lzwcJF kn3D99YzWxZ1557qC+GL9fsnXdHzHaj6xXDHgSbRF+oVe754oGCSKfJY5fGPDxsEBESiTCu4DqAX eUHF6XW7ybm/9zl4lvDBpqL1foacKV9qhQG5Cr7/NVzMyolYMQpdABoVK7vZ75eNecvSjESFkkVj 353o/RVnvsd+P9LvYKKaUfnbyiIN1568YTdQxowBTdLEq81lkXPuQcY9woTbvaDLffc1WYxTkC5r 6SIpx3mjOt47RZUy4bxC4HdNS2QdKuoGoTtRr6wWkhtIwkcAXPle0jPO3vOJJjnwliJ6DG1Hzx8L VafXHSL9eLTfwEQgK06sPK6OGQklXDfQxI6Gsl/nM+T4sDbXjFLHuUSXxDjzpZEOfHX6/M1EBHxi Jc2BRT/hcTIIviplekEJx/ESMSMZYi42lMR6NKEyXkp0RDMBrpSsyFpiFSF4MmoZuYKciBOGKOla gTtV/ksFYwGqBbE914PPBZgOzipXRI1ix8IdBZazX9wzoN0F8u+VViBj2IdXnvrsMDn+bPvrboYb eSOoqUdNRWouet2mluNIqGjriHmo4RPAeKxFhKuunOtClXutgFXGEVTkShMRJWqhL5qVNTKep1iZ EHTAnLdsA+nDn3o5I+yNWTPLGQ4yhzsdU1XxV4fuxXLq1kV1F9YfVUePoG8RAb165vPczgYB0PSt NmY4UdbvtK+RVHFEReGjHe5OQTQlehKF3oW+oDaOjWZlgm8N4doSJnHKUXW8Tzzh6rW67PfmWsSr nMThds/0lXODtDO8rDBUrIgcwTJJzAioYzh77huYzVeTd1EgUUZGjYCrp9fl2eIGcvyJisLFabJY z2qcknICPkssx8l5PmYyXXUl0c46ldBfToDLVgqDT0s5ThRIcZgd1Jdf2AemjYP7US8dasqeXSqP HEX7oI0bA1B/OrTPwQQwLNHEO1KPjYw8rDxvkQKdF91QX54lHDRCxvNoIZcRYp79CJOY94QsO+hR 2Y4hj1qnE/n0lISPoq438b6h5Ct81+8uQQA7U85sizRyNEg5jqBO8MJ++PYZmKSx1wzpwXXSqLEg jRwLpVnTqsixV+7DQF5RC7zqkTvF+4bhILY8EB8rNE/SCD0B+yGNsIcrxxYZSV8e7xMwGyT/KZCG D6cco+I7kXbrZ9wnrnhWLwq4jhzxIMGkfakt+EoVbUdFmixsKNwoTePeM5gAzCcMh21UHkGmXu3B Xfdxig3WifxrBwKY1LKT7ckuCWOZSB3niP3x6zWYuIiYf51WLY0aBxLC7lXHlyrup/uKtP2CJsGn YaCAif0xHZpaxY5/JNReXHeRHHuod2DW5f8iJYPCN6PkjsbBTbzfA6gqmKOTELks3ksXoK/7sm1L /jJPlP89A9QSKo8YRld3eTj2qfaTHoNJ7npdn+Rzky4GhNVvlQv396QTsh2DHiYr9cNNRSGvyjgO w5jUeWNkMW5zrKTLnbFBynHYSpTzViLW0o/mnOml0igHutAZ8tacsp7Da4kV9SHeq+B5zGZSp9nL OB7DZOH2w4DJ/Rs+qy1Zitf+DyPyHVpWtGCKITnoZ6Vw4kVVjD0Z1um4nrrxrp9bLcWZiX2yFL5j Qp9ED8HU/CjeO4SoQs646NwiDYzr3MstGmNIDVxDbOmvNVlvxhPwMxUJk0+QqaqRRrtqFHyvJuRs AgC1YKyEVhCaimb6eZtkVM90o0aBKnZsm3NoLXm13i+PdW9R7InOGudThs9qS8SS0RPj4JYxyYeG M7TxriAJQ9GRm9aL6T5PHjGcfd6+IThjlnUbTNQfyw7+24IcIt43HOBqamqnD6kp+IDhe9zCzlIb OpEFTC8gFkS8B7Vu0BxUk081sXIwomilVhOzA6EH5zaY41qPGxLY+4m9T9ukcZ6WIBtaU9SSakP4 PLymbZhYHoFAWFb0Asw/1l74/BJyJ9L1y1+i7Hy4m2A2LZcSpRm5Uh3riFw5upMHeGkTvcngHdp3 mFg3GKrFCCFyFAa6SqJda5TxPhUEoDNE6T+j4LmfkvG8YogFFNGRTJnBFbgAodDXHVp+3npckx6c VxLtdEaZOFFPrKobBiEbQNMLXKlV1TG+3p4IsFF2UHVqhaQ7U9QGoG/T9YMYLYqokXdV5G/fqPn+ jJhYItStZdhZYKPxT0r2vUY5CL05RiEb+2bifZFKDKlBXFPyhGXmzGBPcXjgs2Da8ES3Oq1eWyyJ GGVdgDZ08ty/6PLXv6ZOnjVFnTp7C5M05ZiS730Tn62Jc+4USFX0aCg7/I66p4vPHb7bo3PLUG7S 2Vqfz70rmOhGU8W6NGPmhIRVTxbaaDxQzne/YUok+qdgPOE8v1xD/oJVppNbne7F2wKyledxKvVE Naop3mRnyFuwWpM2TYwOXyMRCRhDRzlZKnQG08FZyJGv3ruqpPoZzVwUf1cOvXkVI7B3A3OVmAhZ nGrGlIDajq61dnEVC2eYSegxvd5U/EKf6Xa9ALOtc9lctGSOOj0onUn0LZHH+Z015S/fRI7/tU/6 BjBWTsQPij8pztouVEX2hmpOjphciAQW/oF+V5TvAcz2A+c91V0FuycL0Q1JqFgSObqlfxKbLjoq j65kBFUTnc46mGW/RzBxwSS6rV7O9ywBc9aSvgVUvg/7JokYDbekqy52BeZIaeQY6i2RRzs2d7aK 33cwmTVn6QLEgrmpl2CGKqKILs8hs0vznaSPuXOOJMyOikGNwOsG+f6iLTDn4iBQLbHkzShFTu1n W/ixqsK3tGhOSsIIEE2pSb1o48+Vxz6QSwnnyKMdbl69vH23jOvi1yXxPPxNudOWWgre9elG+68q 49ybEEx86eTvDRtg1m6iLBxO9KjK3YcfhGPB6uigfWj4uaCnbdSreRxF+BCaIWdO8QZTgjNcz/Sh pI93IXqvF5QnOrUeQ6rJbLGSiLFhzgspIP34Rxd9fKjhGHnhUWOsDuzPbIAZl4GebnaKWfY9ADBb XXAUzBs7e/RCobpohS7WDnRJAaDOCPlPSyR0BbHnKVUcmWOQhA2H0uObD1mPIRHdcVlFzszSErJW 6LgjoeH82stdxc+hfHceXaSpeSoO6xTMKtmKC+hNR8cGQOOK3wuY6IxotuR8qBc4glLg0wi1hYs6 vU7/5alLO56/g5twRqgTPGq1vLE0vbHh7LKULsGEsxwEkmo8EJXTKZjyFicDizgs+h2B+XJ1dhCo kwIrAMyethe3z85e2vkijm1j2+NXi1ddNvDtiXI/u6iJ4Xl1I6yxGmevmIqivbmdRUgHlbSkOEvI ik7+An5HYP5JkzsLM4Rfsh5rFO+aKA0f+WFb+dcRTIAaR1XK7G8VgvGSWvHmlT3o56fsQj0WGgrf 0nSWsNACpjNVjVBN+r3JzNvt6D5CB0gp346sqZkZtsGsXWMRDgPz0fdx0XmuB/1c1Qpm/mz9XcCk 8Y4xDwDMZ/RJbECtt2CiN0eT5Nck54wCRuBJRP/JtbbBhIdqFbsiyvjDQZ36ZlWteNvSHoNZMFfX HTBHPwAwXeQxTjexD71azQFGGQ/OKVMRhV2VML6+ufb0vO7IzNqSHZGmuBE0Z8ny2/I4osm82Idg OuADHR4AmEHWJISegkmBzJpVbowdCob0mXJosjh1dwGigEp/iVBzR9EEWF3axErzidDVtmLl7cA8 PNPYWVYLWc0dW1ZzO3xgyAMAczza5T0FE6B+nPHA9Cul/JFgPvL+AVuusa7ApAq/4oeDTDQRD1wn KEtyB4XAzwwlG3Z0XK3Rl0uNm8jRcONyaKcRy0G6g1PN1gAa+VvwewAT9cH6i5/r9Dx7sFzY93XX dn/XYNIMvyPzz+uFrqBL9IESrssNkH6RhN6i9tdJt7GqEeqZMdk2LKB9ubc9Ns3fPAAwfXsB5h+a dDu8LcWbvO96LVHaL7JK+5qurjNlBrqWFS33r7eInuv8mb8mIcOxMzgj0QaY58PwAnpR3a8pvQTk TxbxVjtGOMlPynH5iBFN+Vwa7cSVxbi2kjTKgatJD/lOGunwkSZz4aSaC1txKjxCaKY4bESvZCad pqZMR4UgaJ0m453vpTFuy1lz8rbZeKVwsRxBMBz5IlGTEbKXLLTJZJ1IlnAcEol4iy+Jdoq7HGYX BZA8tcsxSj87yzIdtc2/seU1+hAvkETaQ5NixcXu5D4iCKbMd101We9+qd4/IZsRBWrkfJ9bmNGL ialtk1rbkjXqqBd6goLv16xMnKxkkqfppFRuu7LxJ4jK7sFLnG9O8YTGLE9oyA6A6wd8wCjyoZnF VpJx2dxPbQLNAzWS/w1ICsGEOg3fFcypAXAtFTWZ3G1dPOf/GpMDr+MiLWHXlrdtgemBHIED0iX6 YcjCZjjCcu5HX33a9F1M0gSFis/ueTQmuIM6DjdSsZuYuo4YsoTX4fWaOBe66cma7Ip+1auXl11o Mgvsuwnm69rMIK4qecYOTU7obBnHxdOUu3awiefxhJWaahRfXPxlMEATs72jB12847knzBd4r+p4 Pp53eY4nuvdwbcGwtC3jhirNmjiPJnYRoqhP79DQk7rcVe+rU4LPaoW+gNv4EAR5N4HrGbmBLGoc KBP8m/Vpk9KqFVvf6D6XBj1UHP7En4u3vPJ4WzAbLZoVCGZDVekPTLjDM7fpuafxfPHaQX/ruNjc 2XbTGrqSE7XoesEco61kX1aYyzDGYV2ELu9tAfEv5sLlX2iSJhtMiR6go3sSXe4DgHcSxuFxwyrG 6PXps/PqTfm+XQx0hCZ1WoEi1rUe+6eMdW6XmIDfMTStIKpP22QFItvrpZFjm1XcMQDiNZKuxBvU 7D3Cut8IszXuT7UZtmA7JNlH5SZBvu7sUkXFua0hhowZktJE15Zp2F0QXGk8HZP7tTQp4XZqDH7H 43i+u1yN4OjjHYFJ8IfynIXxZMDP3wmmYrssfAhIo12biHxUEBlcSO6Nt5J6f8gpNAo0mYsvWY/J ed4iRhTQqM9+VyyNGMmHGuGCLqb4c0aRf20JzdKji88ndwETAksi2JxueYwzGJP8QN1GlnUFnobI S3a/N26m9walMKBaGu0sV4sCMDMjxUr4HY/jebyOgkzuw/u7lrVubJ+IlaJOm1Jer9i2sMNgH0bZ JyZT1gYY0y/8/PQdIJRnBFVUFCyUdUMuL6KWD5GVKr5rE+bA3w3MR2uOvW1EzrRyhG1uwQ3zzjRE gIsQkxwkUyXP5GpS5y3W5a93Bgh/FgYN6nTK4HE8j9epk+e9p0qdzcX7tQnedOctE+vcJahMjAMY iMgx5Yemmoo2jmB4Hs+LdzzxjJgX+JSY5/CUONzh2eIdDoPxuC4z5F/SGJc3zOeidol3/wssYmE8 UZWCpJH2b5hP7hhbRYyVmuLllxlR8D/x+s4p8MU65fYiCc10GQk3dVtPdgV8mzdwfjeycVcg6uOd AfN9FAmTGENu6CZTbojz3ZKZuvHmHzblr/MlbYUzyRPMZS27g23PChd2+3OsVzPh6Dopx7kB97Wj GqQjYsRKxkQvqM4MILIX86Bwy7QzXEnBY/5QsT+QqHDeYEjyJ+LHnYgyF5oMRtq/WRLt2kA+67Ft 0ocGJpY1tyXsFP+4m2DCGCbWoRmdHh0HoIt3Ap3IC3QZc47qctfMuF+ZxMTe/oc5b+l6fcY0Hcpr RYxtUNnKCi5Yo6ORSZom0Cd47SIyM5RwHyWyuHxsyFs7U8xxcRNzPNzwU8bzcDMUrJwtDh9JlHu3 D1Vpc7+VRI2LI6rVYdKmVB7r3lhKxmlJ86bgK3lsCiOmxpQdnFSN+ma3wES6pd12Alct67RCoYsr uTF99tEa6ebgfjQxny4rXPq1NjXomiHeqQuxQ45HO9y0FK/n98VmUktmyGCDaIK/KTX4c1Xa24UY /qb7k2hC2W8xd7u/4yCmKqJYMKkSnxpYWVu8+YP+ttdv90f8WkXh0mRqMdE0xs65VBNrD+W5CxQA puF99uyGEz+hKlRC9G9tgsdN3M3WIzCRGuSbz0rCRtKkhIrcGYZ7lYl9QdUy7jv6jCkWXdzYLhan MaBJCbwGUB3YBzPDXk30ajYrkHBlXXa30rg7ddaqY8eyjgfSUPO1X6MeNJgt/RpalvNeHjpyZTGd 52TKOWPJbJpUB1B2T4DWlHx3HP0ENB1G5HejK3WoSzCp7KyISZGGoW6FW5KpLeo/QAD9g+X8tv+o BWTax3Q27Yk5yiEcmjy+odmc/lHvnqFZw0QNZ9vCnRZNlzZ3915bnX5Jnz6pnt0BgRm4Cw3d2TPZ X1Svy56nFr5xXUk34N8JqDx6HOiFHgA1+aE9fFmj9akTaKqOlBgxV48v0fZEc+miYeZjFd1fjkn2 w6BO9UvmQAGzRY0aa8yaaVJzR3e+MHGw3IUPwcIc1E0g/1x5coWEmJfsbhOBK87IST3pU5cn69RR KYqWzUUq7ihoNgu3DyxA4cWKotDfrEUFOnIoBr+0KUH1ALqgu4mPGvFWkSJyGJuvTz6hIf+nnvbn bp19vPLoeypqt2OlQGJ5gCVn2QAD9O+Vx1ecsAWoLGoMaJMnNKL/wVYbTZW52zRctjgBzsLqS1+f 6o0W053OuhKBfqMEFViic+mILGq25CwfcID+drvsxR2ARtpDWd68K+hMvgNIU/I6Nd+6p34kXDn6 vrYrB/k9gcl2VjdJJ/KlcgitIgQULHkDDdC/Vp5YUWQLUDmRhaac+bq2OzAadbwvdQls3oA8ajTo 9795DZmnt33ofmdr81dq6YOdWEATPaFGxl014AA9/ukx1oq7E1BFpB1UndtwlixeL9TLt3N1xP5u BTKdAul1L8/v0cXNZVmr9EJ3THWmndARGWo+tSG2r7aJ9BGgj1nOhEqtRUzu2GwV60AspeBKLPtD vWEESAML5D2XW+vxDc1lMXO0KRMbUcejbjk+0eky5l8EuDBuAAE61JQzzyCPHNmp2kRDGcTCQz3a kPFv3MXm2BfP7WVnDRPUqf8u1cSOYcvzEPNTkxRQV1G8aV1v6wzdF/Mzd04pbjyw5aPFZP/rJT8c 7KtNEffS2VeN2YtPYEE9DCsoMLQgdANd1ryLtWXpbw4QQINknHFNnflordMeS7AReWmsKF7z4b36 ae+1s4+Yz23cohL4gobnQMs+aohM0ib5gT4rZH89w/F8QCD+0XLpq7d0yZMLyYtuLukyquoGDNcR TEkeoEmdJjPlLVnf20LQfdN5c76X6dDcYiOWpSXyiK1T6QzqBF8w7J9WVJb33vz+qP0LUPRcWcGy UO3+meeMIi/QxLGeehXPmRYBwHK9XQUI1XFONPNEIfCt14qCjuhyloSa8jc4dLf6Yl9yw0MW8bZV quQJJlrrt7XesAuYRJ6gFAQatAdmRlQXhE4CCH+8z55bzxusSV84XZc9g6sUBlQhGFq+c2vgr1Tk BsaDc+WazIUflx/9OM9EwyGOXUZeMdsE69DhC1DyvUERH1imSplwhpwTtiWlaEoeI/I5c+XsFxtx NtyPKfakpXDlFyrRZGNZEpu8gKCqWkLCxkRvYBJ9ypnkN3PUqfO+NuSvnaITBTpgqLbLrSPMksfE opCnGJ6HY1nurLd0B6dsVaVNPMwk+FUbhWzYmIl1obEhDLiZRN5kUZysMBfRititqlvtpW8/UyUH 1WFh0u4kVbB9dyFM4XZH7hRWatDFY4VvR6hRbxfcT7n1ZFnBgo/VaZOKsf4lRh21fDearaHiudL9 4TRXiVhWGDImcq2CSXpDRQZ49A6K9TimjPMsLeG6W1R8dyhL9m4tO2EtN4GbA/DlyXmewIiCD9cX /zjHVglHYr6NMB5Zmq5J8KIR177IVNGSvvTLgmC5sNFHmzbjF6XIT4wJCPhWsQAAbrRHjmVrbrjR BDAjUaY7EirYeL61WD6t/eFOY/eYzKDgezQpEiadNOXP/9xSvGVUd/tVLd01QZ81M4eN21v1z96B iVVu+91T3lS8cYwmPWS5KnVGojJh4mUZ17MKfw3AiL8SkNTyawLJbcmrZVoRUBN9gYnzwPofZhnP 55QycXKELnXa203FS16/J2fzha1e5kPvRKpF4ytKyXNQZOBLxlnUXSC1KQHQ72rLHWGIoo3/EIfb jzMUfDVFGjl2sYLvv1QR57GXTPuwkmjHMH32tJ9kXLfF0kj7xab8dZPMqYGjGVHg3+5PfyzPmAsX LFLETxCSxcyg4PsSlcnHZr4pJSK+1AI3aK7NWjdgnBQDjWgWYPEWe11u6FsyrtdaeaxbvDTaRdCO OA4CJmXmDzWaXf59qhr9l/r+ty3+Ykr19RaHDwmoubBnSLtzxcGDMcm04z3FGwc921ahR/UIS+G2 T0x1eIYtj9t3+umABrPZnP6BMs7bXJmG1awxicodyg+FJFt/+gCu5USd3/58HZFLrSHYG8Z98fKI oeQYOLUBczwmFGBCqiRiXCNRh2rwtzKU0VikKTa3LwffVDAvBDSbpg0oMAHq39byR4Pp8MISJjlk skzg411+bF2KIfoVuKnfeagFpFFaYmJW5M2usH5XRw+BG8bIvA7c/ZI40n61NMZltbn4A6WcMxo0 GQt3iiNHrgbgdUgRz37kbinUbRe73C2D2nm0bh1/pwqKl5QPGDBxME0XVsulEaNudYyxVJ9aJFfF 0LKRdvTa62e3l+wgs7o858da1c+/qvm0TNoQ220npl/eg7/sdTvUQP6fXbp/clKzOXuONHy4Bff3 IGdf3PlCNibyW1/I5T1D8Pt7rA82+X1lvItaEjnm+tX8+UcwUAjF7ycSvbVBneDbINk39ATuOhkI YL6EaSlNslXn7zxXt/PiL88hGHNbrn2qLO8tpZZYKwyWYqzP+67rtqOyL++lFQId2zxvnZ43CioO TgGiUp0j35fgXiJt5D/xunkt19jruLQYwU+4AcIgdIGrJzfnizles6ry3onAY6BYz2NinRvVAp8G cdiws31RuKBPnLDiCCLPzN8d7+TcDxe34/oC81uPlYZlKyOHtOz5gfG9AHMl7jhrNKZ92+bYgks7 XsDrZrZ8H9Fy3zeYB2+MHwvleZ8ch6bsdltibp0IUcHpd+UDaZr/U8l1uHW9eInsznOXY8Q7X2gt +YX1e5Xhw8Bc8O5Fhu90q+7yl+d6Aeanl3ZSLnTtBMzpLd9fv8wW6duK3xuZPRvlcS43y1Pc4eqJ FUnWqoU3j83XwMlFioEE5h+axeuk0j2vYecntDn+jCkzoLL0wJs1VEYR2Vr525pLulQfXL2fhuu/ Jsp2457G5sW9BDOgzbHFF7dTcTKj5bvPpV0vUzCtW1LQJ1lxcfcWdeRLeJxqFDcL5hjgt0XKAbaa N8/RCpxAmzb5plIU/KM0xm2D/kCIQbL7X1ivlybLQrP5IyMHwSv5oWVw43Tx46DiaMh1W+nNAJGF muhhHbnwc3XEy+0KNeHCg1O59NcPpLI4/22lhxdWa9n7NmPJR+2B2VkyjlNAxcXoH3Qxr7du14OS ry+peY4g43lvtcrbAaFngiV7gYzjcJ7qhHGeIOE4ifUpgWDMmFIEZo4XXNkdrowZV9g2m675Svj2 C9sHF9tKXQHY/70kzA5X2n+1AW7epV3/PNGBW//YIP7qZ2mEXa0qcXx1rXTrR9cK304DaFyOvkxj ZvBZadS4JkW8a3Xl6W9+sfpNCRPMkMZ6aKS0SDOEDhgwrUQslSeJ7kbd/FCdM1MV72epygrol2Iq ltxZj9vyYYp3PPcUgOixTsTUo9jnAWdO2pCpj2sypy1vWzLnv7b5f+m/YPYn/X+XDc67tHvd1QAA AABJRU5ErkJggg== ------=_NextPart_000_0268_01DB1335.9028D0B0--