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Return-Path: <smwendwa@sparrowtrainings.com> Delivered-To: ncdcgo@c1.nita.go.ug Received: from c1.nita.go.ug by c1.nita.go.ug with LMTP id fzGqF4EkYl1j7BQAmTLWoA (envelope-from <smwendwa@sparrowtrainings.com>) for <ncdcgo@c1.nita.go.ug>; Sun, 25 Aug 2019 08:02:41 +0200 Return-path: <smwendwa@sparrowtrainings.com> Envelope-to: accounts@ncdc.go.ug Delivery-date: Sun, 25 Aug 2019 08:02:41 +0200 Received: from mail-qk1-f194.google.com ([209.85.222.194]:40302) by c1.nita.go.ug with esmtps (TLSv1.2:ECDHE-RSA-AES128-GCM-SHA256:128) (Exim 4.92) (envelope-from <smwendwa@sparrowtrainings.com>) id 1i1lbq-005kja-KU for accounts@ncdc.go.ug; Sun, 25 Aug 2019 08:02:41 +0200 Received: by mail-qk1-f194.google.com with SMTP id s145so11727656qke.7 for <accounts@ncdc.go.ug>; Sat, 24 Aug 2019 23:02:38 -0700 (PDT) DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=sparrowtrainings-com.20150623.gappssmtp.com; s=20150623; h=mime-version:from:date:message-id:subject:to; bh=2Q5SqDvNdBvuUQGxFakdkMmcCfjB2s10PH5tkKAGCgI=; b=wiEZ16KIv4Cl7fosVY4fWgPlImlYiIjpsyQuJ88Rd1l04Pc8FPz3w9pA8ArO7L6q7s Rw5JC9NBCCGwhKsNmJBDPGoie/Nf/5uQUmpKUnqm6ek7W+EKMPpf69XdPcUhdup+sdN6 1bTulNRLAfuEOFWXHDeLSDu7MSeVCW10GCyTnLsu2zeapXrOnFvbzjM6cOKahPwadznR Yza3dtp+cvg1/NyqSGLArG+96N5kMU4dzr10Mhcv0S2wIRGNXZPqTLLI+TRxSR5vk6BJ CxQ4qODpApMo/Y+j58E199HhvOS/XGG5ZDx7Kw9anOO0xSheMrcNfeBMQKcnga5CCxd9 /xDg== X-Google-DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=1e100.net; s=20161025; h=x-gm-message-state:mime-version:from:date:message-id:subject:to; bh=2Q5SqDvNdBvuUQGxFakdkMmcCfjB2s10PH5tkKAGCgI=; b=Z16sVBQyupR2xNML1OYfyFNfLnsOHiN+OJZqUv7lP5QZATLnzymK630VzqFdnMFFjm 83i/FClx7Bg5BD6L6K8GUj2IrRnC7khjr6BUMHE7UnvRMdrxGEfkqwTINX5RbDmx8jJI 7f5ajLE5KHX/m0Aqrl1i6zl1BINlvgg+tcY6IrV5fGzWZ/pGvHq53zC0+yskZRJrH8Ki kN9+bXrTVV7F/zOM+c0Uu4dcOvkDvT/F4wV6AusKpNIMcwOeOSwlM2Vsw4vmHqrR9Awo MNFm3SmccYXcnAJZJ3I4KyV1BjshQWO9ulywT2axW2aApRf6aXpyOm62gNpp3fRUZ/Ri SVIA== X-Gm-Message-State: APjAAAUia+cAE5oghD50lShoAxlRSgec2ziZDDoic0rvXdlQy7Y/BM/W QfgyysAZjfUVPsZF6RHBjA2Q91ZDLkM+tVGTU/0nzw== X-Google-Smtp-Source: APXvYqzlFLktJ041+ScwxZZ3ML3MuoMk+WzCcgR5oqsukkFOUsm+3MI6slsXvdDEnrhcVX2w54n1mZ/DBvbjV1985Mo= X-Received: by 2002:a37:9802:: with SMTP id a2mr11697134qke.346.1566712956283; Sat, 24 Aug 2019 23:02:36 -0700 (PDT) MIME-Version: 1.0 From: S Mwendwa <smwendwa@sparrowtrainings.com> Date: Sun, 25 Aug 2019 09:02:13 -0700 Message-ID: <CADa3XctHL+0QuaJp7JR7WeN5jf6cuyZCf5zAFVBG+RMWHmAXoA@mail.gmail.com> Subject: Seminar Notification: Year 2019 Amendments to the Ugandan Tax Legislations - Application, Compliance, Conformity & Implication - 6th Sep, 2019 Fairway Hotel & Spa, Kampala, Uganda To: info@newtoncommunicationsolutions.com Content-Type: multipart/alternative; boundary="000000000000398f0a0590eac9fa" Bcc: accounts@ncdc.go.ug X-Spam-Status: No, score=1.4 X-Spam-Score: 14 X-Spam-Bar: + X-Ham-Report: Spam detection software, running on the system "c1.nita.go.ug", 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: Greetings. Newton Communication Solutions (NCS) has the cordial pleasure to present to you the subject matter training – see the course expectations below to serve as an aid in making an informed decision abou [...] Content analysis details: (1.4 points, 5.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- -0.5 BAYES_05 BODY: Bayes spam probability is 1 to 5% [score: 0.0167] -0.0 RCVD_IN_MSPIKE_H2 RBL: Average reputation (+2) [209.85.222.194 listed in wl.mailspike.net] -0.0 SPF_PASS SPF: sender matches SPF record 1.9 DATE_IN_FUTURE_06_12 Date: is 6 to 12 hours after Received: date 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_SIGNED Message has a DKIM or DK signature, not necessarily valid X-Spam-Flag: NO --000000000000398f0a0590eac9fa Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable Greetings. Newton Communication Solutions (NCS) has the cordial pleasure to present to you the subject matter training =E2=80=93 see the course expectations below= to serve as an aid in making an informed decision about participation. *Title: Key Highlights from the 2019 Amendments to the Ugandan Tax Legislations - Legal Alert * *Date: *6th September, 2019 Fairway Hotel & Spa, Kampala, Uganda =E2=80=93 = 8.30am to 5.00pm *Course Fees*: 400,000UGX per participant to cover; facilitation/training, lunch, tea, snacks, certification. *Who Must Attend* - Executives & Managers, Finance, Accounts & Admin professionals *Lead Trainers:* TASLAF Advocates & Consultants, Kampala *Overview* The Uganda Constitution provides that =E2=80=9CNo tax shall be imposed exce= pt under the authority of an Act of Parliament=E2=80=9D. The Uganda Revenue Authorit= y (URA) headed by a Commissioner General provides the administrative framework in which taxes under various Acts are centrally assessed and collected. URA administers the tax laws on behalf of the Ministry of Finance, Planning & Economic Development under the following legislation regulating taxes (Acts): Income Tax, Value Added Tax, Excise, Stamps, Customs, Traffic & Road Safety, Gaming & Pool Betting, Finance Acts (various) and any subsequent amendments. During this year=E2=80=99s Budget Statement for the FY 2019/20, which was r= ead on 13 th June, 2019 by the Minister of Finance, Planning and Economic Development, under the theme =E2=80=9C*Industrialization for Job Creation a= nd Shared Prosperity=E2=80=9D **some amendments to the Tax Legislation were ma= de* effective 1st July, 2019. This seminar will offer answers to the numerous questions raised by these amendments whose key highlights of are set out below. *Course Details* =C3=98 *The Income Tax (Amendment) Act, 2019** - Beneficial Owner defined, Citizen defined, Cap on deductible interest**, **Withholding tax on purchase of a business or business asset, Promotion of the Agricultural Sector**, **Tax incentives for investing in Uganda, Withholding tax on payments of Government securities, Prohibition of issuance of licenses to persons without a Tax Identification Number (=E2=80=9CTIN=E2=80=9D)* =C3=98 *The Tax Procedures Code (Amendment), Act 2019** - Payment to informers, Waiver of tax due and payable by Government**, **Compounding of offences* =C3=98 *The Value Added Tax (Amendment) Act, 2019** - Return of Withholdin= g Valued Added Tax (=E2=80=9CVAT=E2=80=9D)**, **Restriction of zero rate to U= gandan manufacturers of drugs**, **Expansion of exempted supplies* =C3=98 *The Excise Duty (Amendment) Act, 2019** - Widening penalty on unpa= id excise duty, Promotion of development of industrial parks and free zones *a= nd much more! In just 1 day, get equipped with the latest on Uganda Tax legislation which clearly outlines the structure of Uganda=E2=80=99s Tax Laws system, the tax= payer=E2=80=99s obligation and the different ways of seeking redress if aggrieved. It is a forum for participants to keep abreast with these amendments in the increasing complexity of Tax Laws and emerging issues in taxation in Uganda to ensure knowledge in their Application, Compliance, Conformity & Implication.. If interest, time and budget allow kindly write to us or contact; Mary / Stephen on +254 722 227718 for any enquiries/seminar details. Most welcome & Blessed times. =C2=A9 (NCS) August 2019 --000000000000398f0a0590eac9fa Content-Type: text/html; charset="UTF-8" Content-Transfer-Encoding: quoted-printable <div dir=3D"ltr"><p class=3D"gmail-ydp87e74847yiv5438268346msonospacing" st= yle=3D"margin:0in 0in 0.0001pt;font-size:12pt;font-family:"Times New R= oman",serif"><span style=3D"font-size:9pt;font-family:Arial,sans-serif= ;color:rgb(0,32,96)">Greetings.</span></p> <p class=3D"gmail-ydp87e74847yiv5438268346msonospacing" style=3D"margin:0in= 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"= ><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,9= 6)">=C2=A0</span></p> <p class=3D"gmail-ydp87e74847yiv5438268346msonospacing" style=3D"margin:0in= 0in 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"= ><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,9= 6)">Newton Communication Solutions (NCS) has the cordial pleasure to present to you the subject matter training=C2=A0=E2=80=93 see the course ex= pectations below to serve as an aid in making an informed decision about participation.=C2=A0</span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><span style=3D"font-siz= e:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">=C2=A0</span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><b><span style=3D"font-= size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Title: Key Highli= ghts from the 2019 Amendments to the Ugandan Tax Legislations - Legal Alert </span></b></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><b><span style=3D"font-= size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Date: </span></b>= <span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96= )">6<sup>th</sup> September, 2019 Fairway Hotel & Spa, Kampala, Uganda =E2=80=93 8.30am to 5.00pm<b></b></span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><b><span style=3D"font-= size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Course Fees</span= ></b><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,= 32,96)">:<b> </b>400,000UGX per participant to cover; facilitation/training, lunch, tea, snacks, certification. </span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><b><span style=3D"font-= size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Who Must Attend</= span></b><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:rg= b(0,32,96)"> - Executives & Managers, Finance,=C2=A0Accounts & Admin professionals</span></p> <p class=3D"gmail-yiv5438268346msonospacing" style=3D"margin:0in 0in 0.0001= pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span s= tyle=3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Lead Trainers:</span></b><span style=3D"font-size:9pt;font-family:Arial,sans-ser= if;color:rgb(0,32,96)"> TASLAF Advocates & Consultants, Kampala</span><= /p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><span style=3D"font-siz= e:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">=C2=A0</span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><b><span style=3D"font-= size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Overview</span></= b></p> <p class=3D"MsoNormal" style=3D"margin:0in 0in 0.0001pt;font-size:12pt;font= -family:"Times New Roman",serif"><span style=3D"font-size:9pt;fon= t-family:Arial,sans-serif;color:rgb(0,32,96)">The Uganda Constitution provi= des that =E2=80=9CNo tax shall be imposed except under the authority of an Act of Parliament=E2=80=9D. The Uganda Rev= enue Authority (URA) headed by a Commissioner General provides the administrativ= e framework in which taxes under various Acts are centrally assessed and collected. URA administers the tax laws on behalf of the Ministry of Financ= e, Planning & Economic Development under the following legislation regulat= ing taxes (Acts): Income Tax, Value Added Tax, Excise, Stamps, Customs, Traffic & Road Safety, Gaming & Pool Betting, Finance Acts (various) and an= y subsequent amendments.<span style=3D"background-image:initial;background-po= sition:initial;background-size:initial;background-repeat:initial;background= -origin:initial;background-clip:initial"></span></span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><span style=3D"font-siz= e:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">=C2=A0</span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><span style=3D"font-siz= e:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">During this year=E2= =80=99s Budget Statement for the FY 2019/20, which was read on 13<sup>th</sup> June, 2019 by the Minister of Finance, Planning= and Economic Development, under the theme =E2=80=9C<strong>Industrialization for Job Creation and Shared Prosperity=E2=80=9D </strong><strong><span styl= e=3D"font-weight:normal">some amendments to the Tax Legislation were made</span></strong><strong> </strong>effective 1<= sup>st</sup> July, 2019. This seminar will offer answers to the numerous questions raised by these amendments whose key highlights of are set out below.<b> </b></span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><strong><span style=3D"= font-size:11pt;font-family:Calibri,sans-serif;border:1pt none windowtext;pa= dding:0in">=C2=A0</span></strong></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><b><span style=3D"font-= size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">Course Details</s= pan></b></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt 0.5in;font= -size:10pt;font-family:"Times New Roman",serif"><span style=3D"fo= nt-size:9pt;font-family:Wingdings;color:rgb(0,32,96)">=C3=98<span style=3D"= font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:nor= mal;font-size:7pt;line-height:normal;font-family:"Times New Roman"= ;">=C2=A0 </span></span><strong><span style=3D"font-size:9pt;font-family:Ar= ial,sans-serif;color:rgb(0,32,96)">The Income Tax (Amendment) Act, 2019</span></strong><strong><span style=3D"font= -size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96);font-weight:norma= l"> - Beneficial Owner defined, Citizen defined, Cap on deductible interest</span= ></strong><b><span style=3D"font-size:9pt;font-family:Arial,sans-serif;colo= r:rgb(0,32,96)">, </span></b><strong><span style=3D"font-size:9pt;font-fami= ly:Arial,sans-serif;color:rgb(0,32,96);font-weight:normal">Withholding tax = on purchase of a business or business asset, Promotion of the Agricultural Sector</span></strong><b><span style= =3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">, </span= ></b><strong><span style=3D"font-size:9pt;font-family:Arial,sans-serif;colo= r:rgb(0,32,96);font-weight:normal">Tax incentives for investing in Uganda, = Withholding tax on payments of Government securities, Prohibition of issuance of licenses to persons without a Tax Identification Number (=E2=80=9CTIN=E2=80=9D)</span><= /strong><b><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:= rgb(0,32,96)"></span></b></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt 0.5in;box-= sizing:inherit;font-size:0.8rem;font-family:"Times New Roman",ser= if"><span style=3D"font-size:9pt;font-family:Wingdings;color:rgb(0,32,96)">= =C3=98<span style=3D"font-variant-numeric:normal;font-variant-east-asian:no= rmal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"= ;Times New Roman"">=C2=A0 </span></span><strong><span style=3D"font-si= ze:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">The Tax Procedures Code (Amendment), Act 2019</span></strong><strong><span style=3D= "font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96);font-weight:= normal">=C2=A0 - Payment to informers, Waiver of tax due and payable by Government</span></strong><b><span style=3D"font-size:9pt;font-f= amily:Arial,sans-serif;color:rgb(0,32,96)">, </span></b><strong><span style= =3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96);font-weig= ht:normal">Compounding of offences</span></strong><b><span style=3D"font-si= ze:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)"></span></b></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt 0.5in;box-= sizing:inherit;font-size:0.8rem;font-family:"Times New Roman",ser= if"><span style=3D"font-size:9pt;font-family:Wingdings;color:rgb(0,32,96)">= =C3=98<span style=3D"font-variant-numeric:normal;font-variant-east-asian:no= rmal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"= ;Times New Roman"">=C2=A0 </span></span><strong><span style=3D"font-si= ze:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">The Value Added Tax (Amendment) Act, 2019</span></strong><strong><span style=3D= "font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96);font-weight:= normal"> - Return of Withholding Valued Added Tax (=E2=80=9CVAT=E2=80=9D)</= span></strong><b><span style=3D"font-size:9pt;font-family:Arial,sans-serif;= color:rgb(0,32,96)">, </span></b><strong><span style=3D"font-size:9pt;font-= family:Arial,sans-serif;color:rgb(0,32,96);font-weight:normal">Restriction = of zero rate to Ugandan manufacturers of drugs</span></strong><b><span styl= e=3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">, </spa= n></b><strong><span style=3D"font-size:9pt;font-family:Arial,sans-serif;col= or:rgb(0,32,96);font-weight:normal">Expansion of exempted supplies</span></= strong><b><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:r= gb(0,32,96)"></span></b></p> <p style=3D"margin:0in 0in 7.5pt 0.5in;line-height:15.35pt;box-sizing:inher= it;font-size:0.8rem;font-family:"Times New Roman",serif"><span st= yle=3D"font-size:9pt;font-family:Wingdings;color:rgb(0,32,96)">=C3=98<span = style=3D"font-variant-numeric:normal;font-variant-east-asian:normal;font-st= retch:normal;font-size:7pt;line-height:normal;font-family:"Times New R= oman"">=C2=A0 </span></span><strong><span style=3D"font-size:9pt;font-= family:Arial,sans-serif;color:rgb(0,32,96)">The Excise Duty (Amendment) Act, 2019</span></strong><strong><span style=3D"fon= t-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96);font-weight:norm= al"> - Widening penalty on unpaid excise duty, Promotion of development of industrial parks and free zones </span></strong><span style= =3D"font-size:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">and much more!<b></b></span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><span style=3D"font-siz= e:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">In just 1 day, get e= quipped with the latest on Uganda Tax legislation which clearly outlines the structure of Uganda=E2=80=99s Tax La= ws system, the tax payer=E2=80=99s obligation and the different ways of seeking redres= s if aggrieved. It is a forum for participants to keep abreast with these amendm= ents in the increasing complexity of Tax Laws and emerging issues in taxation in Uganda to ensure knowledge in their Application, Compliance, Conformity &am= p; Implication..</span></p> <p class=3D"gmail-MsoNoSpacing" style=3D"margin:0in 0in 0.0001pt;font-size:= 10pt;font-family:"Times New Roman",serif"><span style=3D"font-siz= e:9pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">If interest, time an= d budget allow kindly write to us or contact; Mary / Stephen on=C2=A0+254 722 227718 for any enquiries/seminar details. Most welcome & Blessed times. </span><span style=3D"font-size:= 8pt;font-family:Arial,sans-serif;color:rgb(0,32,96)">=C2=A9 (NCS) August 20= 19</span><span style=3D"font-size:9pt;font-family:Arial,sans-serif;color:rg= b(0,32,96)"></span></p> <p class=3D"MsoNormal" style=3D"margin:0in 0in 0.0001pt;font-size:12pt;font= -family:"Times New Roman",serif"><span style=3D"font-size:9pt;fon= t-family:Arial,sans-serif;color:rgb(0,32,96)">=C2=A0</span></p> <p class=3D"MsoNormal" style=3D"margin:0in 0in 0.0001pt;font-size:12pt;font= -family:"Times New Roman",serif"><span style=3D"font-size:11pt;fo= nt-family:Calibri,sans-serif">=C2=A0</span></p> <p class=3D"MsoNormal" style=3D"margin:0in 0in 0.0001pt;font-size:12pt;font= -family:"Times New Roman",serif"><span style=3D"font-family:Calib= ri,sans-serif">=C2=A0</span></p> <p class=3D"MsoNormal" style=3D"margin:0in 0in 0.0001pt;font-size:12pt;font= -family:"Times New Roman",serif"><span style=3D"font-family:Calib= ri,sans-serif">=C2=A0</span></p> <p class=3D"MsoNormal" style=3D"margin:0in 0in 0.0001pt;font-size:12pt;font= -family:"Times New Roman",serif"><span style=3D"font-family:Calib= ri,sans-serif">=C2=A0</span></p></div> --000000000000398f0a0590eac9fa--