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Subject: Marksan Co. Ltd. - Key Deadlines for E-Invoicing Implementation in Malaysia
Date: Thu, 15 May 2025 13:18:22 +0800
Message-ID: <026201dbc558$cba89aa0$62f9cfe0$@qx-trust.com>
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 Content preview:  Dear Valued Customers, Please be informed of the following
    key deadlines for e-invoicing compliance, as mandated by the Inland Revenue
    Board of Malaysia (LHDN): Implementation Timeline: 
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Dear Valued Customers,

=20

Please be informed of the following key deadlines for e-invoicing =
compliance, as mandated by the Inland Revenue Board of Malaysia (LHDN):

=20

Implementation Timeline:

=20


Applicability

Deadline


Taxpayers with an annual turnover or revenue of > RM500k and up to RM25 =
million

1 July 2025


Taxpayers with an annual turnover or revenue of up to RM500k

1 January 2026


New businesses (operations commencing 2025 onwards)

1 January 2026 or upon commencement

=20

Determining Your Turnover/Revenue:

*	With audited financial statements (2022): Use the annual turnover in =
your Statement of Comprehensive Income.
*	Without audited statements: Use revenue declared in your YA 2022 tax =
return.
*	Changed accounting year-end (2022): Pro-rate turnover to a 12-month =
period.

=20

Scope of Compliance:

Applies to all transactions requiring e-invoices:

*	B2B (Business-to-Business)
*	B2G (Business-to-Government)
*	B2C (Business-to-Consumer, where applicable)

=20

Penalties for Non-Compliance:

*	Failure to issue or submit: A fine not less than RM200 and not more =
than RM20,000, or imprisonment for a term not exceeding six (6) months, =
or both for each non-compliance.
*	Incorrect data: Audit risks and additional fines.

=20

Support & Resources:

*	LHDN Helpdesk: =E2=98=8E 03-8682 8000 | =E2=9C=89 =
myinvois@hasil.gov.my <https://mailto:myinvois@hasil.gov.my/>=20
*	Official Guidelines:

*	 <https://www.hasil.gov.my/en/e-invoice/> LHDN E-Invoice Portal: =
https://www.hasil.gov.my/en/e-invoice/
*	 <https://www.hasil.gov.my/en/e-invoice/myinvois-portal/> MyInvois =
Microsite: https://www.hasil.gov.my/en/e-invoice/myinvois-portal/

=20

Should you require assistance or our services, please feel free to =
contact us. We appreciate your prompt attention to this matter.

=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> =
https://wa.me/60182289533

LinkedIn:  =
<https://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3Ad_flag=
ship3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3D%3D> =
linkedin.com/in/sophia-lai88

Website:  <http://www.qx-trust.com/> 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


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--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext=3D"edit">
<o:idmap v:ext=3D"edit" data=3D"1" />
</o:shapelayout></xml><![endif]--></head><body lang=3DEN-MY =
link=3D"#467886" vlink=3D"#96607D" style=3D'word-wrap:break-word'><div =
class=3DWordSection1><p class=3DMsoNormal>Dear Valued =
Customers,<o:p></o:p></p><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><p =
class=3DMsoNormal>Please be informed of the following key deadlines =
for&nbsp;<b>e-invoicing compliance</b>, as mandated by the Inland =
Revenue Board of Malaysia (LHDN):<o:p></o:p></p><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><p =
class=3DMsoNormal><b>Implementation Timeline:<o:p></o:p></b></p><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><table class=3DMsoNormalTable =
border=3D0 cellspacing=3D0 cellpadding=3D0 width=3D604 =
style=3D'width:453.35pt;border-collapse:collapse'><thead><tr><td =
width=3D425 style=3D'width:318.7pt;border:solid windowtext =
1.0pt;padding:7.5pt 7.5pt 7.5pt 0cm'><p =
class=3DMsoNormal><b>Applicability<o:p></o:p></b></p></td><td =
width=3D180 style=3D'width:134.65pt;border:solid windowtext =
1.0pt;border-left:none;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p =
class=3DMsoNormal><b>Deadline<o:p></o:p></b></p></td></tr></thead><tr><td=
 width=3D425 style=3D'width:318.7pt;border:solid windowtext =
1.0pt;border-top:none;padding:7.5pt 7.5pt 7.5pt 0cm'><p =
class=3DMsoNormal>Taxpayers with an annual turnover or revenue =
of&nbsp;<b>&gt; RM500k and up to RM25 million</b><o:p></o:p></p></td><td =
width=3D180 =
style=3D'width:134.65pt;border-top:none;border-left:none;border-bottom:so=
lid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:7.5pt =
7.5pt 7.5pt 7.5pt'><p class=3DMsoNormal><b>1 July =
2025</b><o:p></o:p></p></td></tr><tr><td width=3D425 =
style=3D'width:318.7pt;border:solid windowtext =
1.0pt;border-top:none;padding:7.5pt 7.5pt 7.5pt 0cm'><p =
class=3DMsoNormal>Taxpayers with an annual turnover or revenue of <b>up =
to</b> <b>RM500k</b><o:p></o:p></p></td><td width=3D180 =
style=3D'width:134.65pt;border-top:none;border-left:none;border-bottom:so=
lid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:7.5pt =
7.5pt 7.5pt 7.5pt'><p class=3DMsoNormal><b>1 January =
2026</b><o:p></o:p></p></td></tr><tr><td width=3D425 =
style=3D'width:318.7pt;border:solid windowtext =
1.0pt;border-top:none;padding:7.5pt 7.5pt 7.5pt 0cm'><p =
class=3DMsoNormal>New businesses (operations commencing&nbsp;<b>2025 =
onwards</b>)<o:p></o:p></p></td><td width=3D180 =
style=3D'width:134.65pt;border-top:none;border-left:none;border-bottom:so=
lid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:7.5pt =
7.5pt 7.5pt 7.5pt'><p class=3DMsoNormal><b>1 January 2026</b>&nbsp;or =
upon commencement<o:p></o:p></p></td></tr></table><p =
class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p><p =
class=3DMsoNormal><b>Determining Your =
Turnover/Revenue:</b><o:p></o:p></p><ul style=3D'margin-top:0cm' =
type=3Ddisc><li class=3DMsoNormal style=3D'mso-list:l3 level1 =
lfo1'><b>With audited financial statements (2022):</b>&nbsp;Use the =
annual turnover in your Statement of Comprehensive =
Income.<o:p></o:p></li><li class=3DMsoNormal style=3D'mso-list:l3 level1 =
lfo1'><b>Without audited statements:</b>&nbsp;Use revenue declared in =
your&nbsp;<b>YA 2022 tax return</b>.<o:p></o:p></li><li =
class=3DMsoNormal style=3D'mso-list:l3 level1 lfo1'><b>Changed =
accounting year-end (2022):</b>&nbsp;Pro-rate turnover to a 12-month =
period.<o:p></o:p></li></ul><p =
class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p><p =
class=3DMsoNormal><b>Scope of Compliance:</b><o:p></o:p></p><p =
class=3DMsoNormal>Applies to all transactions requiring =
e-invoices:<o:p></o:p></p><ul style=3D'margin-top:0cm' type=3Ddisc><li =
class=3DMsoNormal style=3D'mso-list:l1 level1 =
lfo2'><b>B2B</b>&nbsp;(Business-to-Business)<o:p></o:p></li><li =
class=3DMsoNormal style=3D'mso-list:l1 level1 =
lfo2'><b>B2G</b>&nbsp;(Business-to-Government)<o:p></o:p></li><li =
class=3DMsoNormal style=3D'mso-list:l1 level1 =
lfo2'><b>B2C</b>&nbsp;(Business-to-Consumer, where =
applicable)<o:p></o:p></li></ul><p =
class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p><p =
class=3DMsoNormal><b>Penalties for Non-Compliance:</b><o:p></o:p></p><ul =
style=3D'margin-top:0cm' type=3Ddisc><li class=3DMsoNormal =
style=3D'mso-list:l2 level1 lfo3'><b>Failure to issue or =
submit:</b>&nbsp;A fine not less than <b>RM200</b> and not more than =
<b>RM20,000</b>, or imprisonment for a term not exceeding six (6) =
months, or both for each non-compliance.<o:p></o:p></li><li =
class=3DMsoNormal style=3D'mso-list:l2 level1 lfo3'><b>Incorrect =
data:</b>&nbsp;Audit risks and additional fines.<o:p></o:p></li></ul><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><p class=3DMsoNormal><b>Support =
&amp; Resources:</b><o:p></o:p></p><ul style=3D'margin-top:0cm' =
type=3Ddisc><li class=3DMsoNormal style=3D'mso-list:l0 level1 =
lfo4'><b>LHDN Helpdesk:</b>&nbsp;<span style=3D'font-family:"Segoe UI =
Emoji",sans-serif'>=E2=98=8E</span> 03-8682 8000 | <span =
style=3D'font-family:"Segoe UI =
Symbol",sans-serif'>=E2=9C=89</span>&nbsp;<a =
href=3D"https://mailto:myinvois@hasil.gov.my/" =
target=3D"_blank">myinvois@hasil.gov.my</a><o:p></o:p></li><li =
class=3DMsoNormal style=3D'mso-list:l0 level1 lfo4'><b>Official =
Guidelines:</b><o:p></o:p></li><ul style=3D'margin-top:0cm' =
type=3Dcircle><li class=3DMsoNormal style=3D'mso-list:l0 level2 =
lfo4'><span style=3D'color:black'><a =
href=3D"https://www.hasil.gov.my/en/e-invoice/" target=3D"_blank"><span =
style=3D'color:black'>LHDN E-Invoice Portal</span></a></span>: <a =
href=3D"https://www.hasil.gov.my/en/e-invoice/">https://www.hasil.gov.my/=
en/e-invoice/</a><o:p></o:p></li><li class=3DMsoNormal =
style=3D'mso-list:l0 level2 lfo4'><a name=3D"_Hlk197610956"></a><a =
href=3D"https://www.hasil.gov.my/en/e-invoice/myinvois-portal/" =
target=3D"_blank"><span style=3D'mso-bookmark:_Hlk197610956'><span =
style=3D'color:black'>MyInvois Microsite</span></span><span =
style=3D'mso-bookmark:_Hlk197610956'></span></a><span =
style=3D'mso-bookmark:_Hlk197610956'></span><span =
style=3D'color:black'>:</span> <a =
href=3D"https://www.hasil.gov.my/en/e-invoice/myinvois-portal/">https://w=
ww.hasil.gov.my/en/e-invoice/myinvois-portal/</a><o:p></o:p></li></ul></u=
l><p class=3DMsoNormal><o:p>&nbsp;</o:p></p><p class=3DMsoNormal>Should =
you require assistance or our services, please feel free to contact us. =
We appreciate your prompt attention to this matter.<o:p></o:p></p><p =
class=3DMsoNormal><o:p>&nbsp;</o:p></p><p class=3DMsoNormal><span =
style=3D'font-size:12.0pt;mso-fareast-language:ZH-CN'>Thank =
you.</span><span lang=3DEN-US =
style=3D'font-size:12.0pt;mso-fareast-language:ZH-CN'><o:p></o:p></span><=
/p><p class=3DMsoNormal><span lang=3DEN-US =
style=3D'font-size:12.0pt;mso-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></=
span></p><p class=3DMsoNormal><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;mso-fareast-lang=
uage:ZH-CN'>Best wishes,<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><b><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Sophia Lai<o:p></o:p></span></b></p><p =
class=3DMsoNormal style=3D'background:white'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'>LL.B (Hons) London | CLP =
(Mal)<o:p></o:p></span></i></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Trust Consultant<o:p></o:p></span></p><p =
class=3DMsoNormal style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>International Business &amp; Private =
Wealth<o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Mobile: +60 18 228 9533 | Whatsapp: =
</span><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'><a href=3D"https://wa.me/60182289533"><span =
style=3D'color:#0563C1'>https://wa.me/60182289533</span></a><o:p></o:p></=
span></p><p class=3DMsoNormal style=3D'background:white'><span =
lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'>LinkedIn: </span><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'><a =
href=3D"https://www.linkedin.com/in/sophia-lai88?lipi=3Durn%3Ali%3Apage%3=
Ad_flagship3_profile_view_base_contact_details%3BUd17mUI7QiWZknBZG3073g%3=
D%3D"><span =
style=3D'color:#0563C1;background:white'>linkedin.com/in/sophia-lai88</sp=
an></a></span><b><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;mso-fareast-lang=
uage:ZH-CN'><o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:black;mso-=
fareast-language:ZH-CN'>Website: <a =
href=3D"http://www.qx-trust.com/"><span =
style=3D'color:#0563C1'>www.qx-trust.com</span></a></span><span =
lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;mso-fareast-lang=
uage:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span lang=3DEN-US =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>&nbsp;</span><span lang=3DEN-US =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></p><table =
class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
style=3D'border-collapse:collapse'><tr style=3D'height:67.0pt'><td =
width=3D104 valign=3Dtop style=3D'width:78.3pt;padding:0cm 5.4pt 0cm =
5.4pt;height:67.0pt'><p class=3DMsoNormal><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><img border=3D0 width=3D83 height=3D94 =
style=3D'width:.8666in;height:.975in' id=3D"Picture_x0020_3" =
src=3D"cid:image001.png@01DBC59B.D43D9510"><o:p></o:p></span></b></p></td=
><td width=3D249 valign=3Dtop style=3D'width:186.95pt;padding:0cm 5.4pt =
0cm 5.4pt;height:67.0pt'><p class=3DMsoNormal =
style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></b></p><p =
class=3DMsoNormal style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Kuala Lumpur Office:</span></b><b><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Level 36, Maxis Tower,</span><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Kuala Lumpur City Centre,</span><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>50088 Kuala Lumpur, =
Malaysia<o:p></o:p></span></p><p class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>T: +6018 228 =
9533<o:p></o:p></span></p></td><td width=3D252 valign=3Dtop =
style=3D'width:189.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:67.0pt'><p =
class=3DMsoNormal style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></b></p><p =
class=3DMsoNormal style=3D'background:white'><b><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Labuan Office:</span></b><b><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></b></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Unit No. 3A-16, Level 3A,</span><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>Labuan Times Square, Jalan =
Merdeka,</span><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'background:white'><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>87000 F.T. Labuan, Malaysia</span><span =
style=3D'font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'><o:p></o:p></span></p><p =
class=3DMsoNormal><span =
style=3D'font-size:10.0pt;font-family:"Arial",sans-serif;color:#222222;ms=
o-fareast-language:ZH-CN'>T: +6087 430 =
060<o:p></o:p></span></p></td></tr></table><p class=3DMsoNormal =
style=3D'text-align:justify;text-justify:inter-ideograph;background:white=
'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'><o:p>&nbsp;</o:p></span></i></p><p =
class=3DMsoNormal =
style=3D'text-align:justify;text-justify:inter-ideograph;background:white=
'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>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.</span></i><span =
lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;text-justify:inter-ideograph;background:white=
'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>&nbsp;</span></i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#222222;mso=
-fareast-language:ZH-CN'><o:p></o:p></span></p><p class=3DMsoNormal =
style=3D'text-align:justify;text-justify:inter-ideograph;background:white=
'><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>Please note that neither QX Trust Co. Ltd =
(</span></i><i><span lang=3DZH-CN =
style=3D'font-size:8.0pt;font-family:"MS =
Gothic";color:#999999;mso-fareast-language:ZH-CN'>=E5=8D=83</span></i><i>=
<span lang=3DZH-CN style=3D'font-size:8.0pt;font-family:"Microsoft =
JhengHei",sans-serif;color:#999999;mso-fareast-language:ZH-CN'>=E7=8E=BA=E4=
=BF=A1=E6=89=98=E5=85=AC=E5=8F=B8</span></i><i><span lang=3DEN-US =
style=3D'font-size:8.0pt;font-family:"Arial",sans-serif;color:#999999;mso=
-fareast-language:ZH-CN'>) (a member of QX Group) nor the sender accepts =
any responsibility for any damage caused from this e-mail and/or its =
attachment(s).</span></i><span lang=3DEN-US =
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------=_NextPart_000_0263_01DBC59B.D9CE2490--

