Skip site navigation (1)Skip section navigation (2)
Date:      Tue, 19 May 2015 11:45:51 +0200
From:      Jhie Tejada <jhie.powermax@yahoo.com.ph>
To:        mono@freebsd.org
Subject:   LASTCALL:Tax Rights and Remedies Save on Taxes, Legally, Morally and Ethically- May 22
Message-ID:  <a6f4822f1c99302d2a865edaec6c59d7@smtp6.ymlpsrv.net>

next in thread | raw e-mail | index | archive | help

[-- Attachment #1 --]

--------------------------------------------------------------------------------
This email newsletter was sent to you in graphical HTML format.
If you're seeing this version, your email program prefers plain text emails.
You can read the original version online:
http://ymlp312.net/zzr2Wm
--------------------------------------------------------------------------------


I.     Taxpayers’ Rights That Are Useful When Dealing with the BIR

- Salient Features BIR

II.    Oplan Kandado: What To Do When the BIR Padlock’s Your
Business
Establishment

III.   What a Taxpayer Need to Know About the BIR Organizational
Structure
and its Audit Jurisdiction

IV.   Understanding the BIR Tax Audit Programs

V.    Relevant Information About Audit Notices to Examine Books

VI.   What the BIR look for in an Audit & Common Pitfalls of Taxpayers

VII.  Understanding BIR’s Bases of Assessment

VIII. Assessment Processes

A. Filing of Tax Return
B. Audit of books and Records

1. Rev. Regulation # 18-2005 (E-VAP For 2004 and Prior
Years)
2. No Audit Program (NAP) For 2004 to 2008
3. Tax Amnesty Law (RA 9580) For 2005 and Prior Years

C. What to do When the BIR Serves You a Notice of Informal
Conference
D. What to do When Preliminary Assessment Notice (PAN)
Arrives
E. How to Reply to PAN
F. How to Handle Final Assessment Notice (FAN) and Demand
Letter
G. What Should be in a Protest Letter and Why
(30 days from receipt of FAN)
H. What Should be in a Supplemental Protest Letter and Why
(60 days from the filing of Protest Letter)
I. What To Do When The Protest Letter is Denied by the
Regional
Director, Assistant or Deputy Commissioner
J. How to Proceed with an Administrative Appeal To
The BIR Commissioner
K. Action of the BIR Commissioner
L. Inaction of the BIR Commissioner
(180 days from filing of protest or supplemental protest)

Speaker:
Atty. Victorino Mamalateo

* LL.M (Harvard), LL.B. (MLQU), MBA  (UE), BBA-CPA (UM)
* Author, Philippine Income Tax Reviewer on Taxation
* Co-Author, The Value Added Tax in the Philippines
* Pre-Week Bar Reviewer, Ateneo de Manila University (1995)
* Professor of Law, University of the Philippines (1989-to date)
* CREBA, De La Salle University / St. Benilde (2002-2004)
* Senior Tax Consultant (2001-to date);
* Managing Head, Tax  Division (1994-2001); Punongbayan & Araullo,
CPAs
* Assistant Commissioner (Assessment): Bureau of Internal Revenue

For More Details / Inquiry / Reservation, Please call us

Ms. Jhie  Tejada
Marketing  Officer

Tele Fax: 470-5542 /  505-1584
or  Call/Text: 0921-7742347/  0906-4798186
Email: jhie.powermaxph@yahoo.com

Date       :    May 22, 2015

Time      :    9:00am - 5:00pm

Venue    :    RCBC Plaza Makati

(Inclusive of seminar kit, certificates and am snacks, lunch and pm
snacks)

Super Saver Rate
Php 3,995 + VAT
(Until May 7)

Early Bird Rate                 Regular Rate
Php 4,695 + VAT                    Php 4,995 + VAT
(May 8 - 14)                              (starting May
15)

Group Rate
Php 4,395 + VAT
per pax
(5 pax or more)

For your convenience, you may deposit your payment at any branch of

BANCO DE ORO (BDO)

Account Name:Powermax Consulting Group Inc.

Account Number: 4950214023

"We Accept All Major Credit Cards."

ATTENTION TO Ms. JHIE TEJADA:
Tax Rights and Remedies
May 22, 2015

Name Of Participants:

1. _____________________  Email/Mobile: __________________

2. _____________________  Email/Mobile: __________________

3. _____________________  Email/Mobile: __________________

4. _____________________  Email/Mobile: __________________

5. _____________________  Email/Mobile: __________________

AUTHORIZING OFFICER /  CONTACT PERSON:

Company Name                             Mr./Mrs.
__________________________________________________________
Address                                        Position
__________________________________________________________
Tin #                                                  Email
__________________________________________________________
Telephone                                     Mobile
__________________________________________________________
Fax                                               Signature
__________________________________________________________

POLICIES ON REGISTRATION

* To avail of the EARLY BIRD DISCOUNT, payment should be made no more
than  five (5) days after registration.
* For the seminar fee to be refunded, cancellation should be made not
less than  four (4) days before the date of the workshop.
* Certificates will be given only to those who have actually
attended the seminar. Those who register and pay but  will not attend
the workshop will be given handouts but  not certificates.
* The materials for this seminar are protected.  Any form of audio,
video or image recording of  the seminar or  PowerPoint slides used by
the speaker is strictly prohibited.
* Only the handouts will be given by the speaker. He / she is not
obliged to provide a copy of other training materials like the
Powerpoint file.
* Companies  / Organizations / Individuals with business(es)
competitive with the  businesses of Powermax Consulting Group (i.e.,
seminars, training,  consultancy, and the like) are not allowed to
register unless with  written consent by the management of Powermax.
Full disclosure of  business line in registration is required.  If
anyone registers without  full disclosure, and it is discovered that
his business or one of his  businesses is competitive with that of
Powermax, his registration will  be forfeited.
* If  the seminar is cancelled because of unusual or unforeseeable
circumstances or force majeure, Powermax will either refund the
seminar  fees paid by the participants / participating companies (but
not the  incidental costs such as transportation, plane tickets, hotel
accommodation, per diem, and the like) or roll over the payment for
other seminars of Powermax (provided that the seminar fee is the same
or  the difference will be rectified) depending on the preference of
the  participants / participating companies.

Kindly email back this  reservation form to us at
jhie.powermaxph@yahoo.com or  fax it back to us at

(02)  470-5542  to ensure your seat is reserved  to this program.

WE CAN CUSTOMIZE PROGRAMS BASED ON YOUR COMPANY'S TRAINING NEEDS

* SALES
* CUSTOMER SERVICE
* LEADERSHIP
* TEAMBUILDING
* COLLECTION

Instead of the usual headaches,
let us manage your events.
We can also provide the following:

* TALENTS (Emcees, Singers, Dancers, Bands, Models)
* STAGE DESIGN
* SOUNDS AND LIGHTS
* PROGRAM
* FOOD/VENUE
* VIDEO COVERAGE
* EVENT MARKETING

For More Details / Inquiry / Reservation, Please call us

Ms. Jhie  Tejada
Marketing  Officer

Tele Fax: 470-5542 /  505-1584
or  Call/Text: 0921-7742347/  0906-4798186
Email: jhie.powermaxph@yahoo.com

If you think your friends may benefit from this training program,
please feel free to pass.

THANK YOU!

The Management

Unit 104 Corinthian Executive Regency
Ortigas Road, Ortigas Center, Pasig City

_____________________________
Unsubscribe / Change Profile: http://ymlp312.net/ugjmybuwgsgwuwehygqmqbgguhuesw
Powered by YourMailingListProvider


[-- Attachment #2 --]
PK!3
`[Content_Types].xml (Oo@H|kޔB(NApݬɪO;:&\,o$4⪚Z)?IF@q={f:Dk"D
<!9E|2*} O&SIC̦UkK?ޒDU>?_HThE7\厩beLw0`LN%ǐvgh[gDJVS8)_JCRxu6No C]-- 1鯊[+D`{bOC۶pXfjqO")!ry/Fq`>
҆@>%}o=
y:W'<(]EͱHn]a%]ȳ:C
4ٲȳPK!N_rels/.rels (JAa}7
"Hw"w̤ھ P^O֛;<aYՠ؛`GkxmPY[g
Gΰino/<<1ⳆA$>"f3\ȾTI	SWY
ig@X6_]7~
fˉao.b*lIrj),l0%b
6iD_,		|uZ^t٢yǯ;!Y,}{C/h>PK!Aeword/_rels/document.xml.rels (UM0#"KM.PWיfceO3n۔m ˳뛥E_y-O?E"աZ W_S%cC*O0DJʤ
8Jy2eP^AG35fq"5
ضV'ĿPLUbSw99k{\?!Y9$Zu}69%hsAC$q^j'hEV~fy7b
r*	EY*-g9<&9큃dŰ.NَꗱP|vǕ2FW}6lZKIkSL-2([~>Gɂًf<xr1p~4rcw?,۶M{lkH<dVZ8hk*<PK!ޛC=word/document.xml]nJ}j:	&$h,HJ"{wQa
qym:Zia^ed)26$&H|>ԩr/:l7y6Cfn2gWb;P&_+/\Nh°3SɌ,_\M}>T|蜫|rCMe3n
.\VlWmxvkn7rkB[	nRGkBK~ZF#lNRv	~;%."yI@<b:
{6vm
X$be̜9˛֢3PŢ"1poP[eW1iӰ		3}J&T3&p#;O99_k-y:e/Yj`ud2Q˭-ׁYN!h
E^$2͠{f\Z:zllHgJץlm8$ZXcTa"ޠk(2ND:uxoܻ&7oUMUT
[æћLO0<	KxUm*u8Ⱦ_:#Cl鞶G+c:.bY^1,d/	z;c0dP9l\b251lNOj{c9]	4&:T']~a_6勹uRɐ>k]\s
MʧN˨3ԕ|ֆSS@(l=W|Zl9xXjWYE(@lr[àeNnⓛtb5fN%\Yн;
Ij֤Y[>+fA:+[M̾:IN+f
Tb!S{)}P' E[7b޿~$=ϔZfrڃTc
*1(:mGS)\Vad_u>r,/wȭ6-݄ޑ{Pe$!]dUmF"~O
rKJrYπ#vܚ@onӠ
O`
*P^3s5,q2?dY|6ft(*Bnw%f65]G6lGDZk
-AێWl:_;3%[jUY)()Y*W\z4_ͨ]{sc02AL v a۱qsz	!,PL6Dҟ=LCk̅MP
yݦe;wOnP!jFu{*t.#|$E#@1u_P#.1Uwm+@r+5F`Q]{7$"Rb,cvq-ZYYsw)Ɂ,Nl ̬,"s3-f3Pu0@$'(p%!d.Bxr^u4nXzD
Ø)JR+dlb**9HAT<?yuW}Y%.
Pk}6YyK:CB{`zLqzuV4r89<dJG+MG3HxG+D`-	}	ԸZ$6y:?PH؏c*)zW,t:{T\M)`>b}VC>w
	>N
0^;ڈ%n>Zqv-{8F=SJX$u5И^a\_'lr4@_I>GQRc 7G]ڝ/dDaIy\u9
Q|ذ㼚2Э<9rKDN
}Mho?%]ywʣ+HsBZtt	'(p둻,\ܷa4/;F%r4z^rWPj_^`J)UvbsHu0ycW0xc=V=Ƞ-G|GB}Djbj>9PԶ%k:$-r,4}``A_@1uD,YC1'R"s";~,WRoֳ3X
pZ
~E+s#"s~E`ŗU1S?U$I&"P9^o̾1x] O/T
J!rCԾ{:cD=-*sx{y%zT݉]ξۙ='?ͧ$;yB#OI:,Cn'97< Q$_CrCmRVFNt_I)7[{T+8u8f$N0vqGtJslNncz!^{]*|J367rCcE/G\QCȦ[GBO_Å,]BS1m'2/6uxn(	J~!|/ڐ7f
VƋڵ(JD;'cEByTT3h"1o$1İ]wp)	BsA),DM#U^.Օ\q1\#m`nx']RSdM~|TkF4+>XI=q}qKX.ճޣsz0>cJ丬H#
DŽq;,v>h7xciޘVŷY"qbpUqa'L)XbŐOb}r*/p{;P!Qh	\,dLJg|zW,ęPhZĜ9H`Z)T/oΉecTQ-(M)px;v^Fb~qD<lJ|2iiIO|UBpbbsge7XBX~|Ho䮲;^곫SZW#ɖc
k!h\&SI&8aÒ<obyGF[kD+Hz’[v(vmz1w۸F6'|aYSX?Ӄ	VUͤd$}Ou
KCd7Af5wWtOM4F}|ERîh[Vx&HzYr?\2%]]wTҝ*C0UmR>/VT$rE$#Ю+b!,Kw:C|N*k/^՛,Jtܺ/|./v&TAMҩv{zS}=%e-, C&g#R}!INt	n䯋G|tUFQ,k7`1"+Rfk}Pmݓmr2?z9}Xz<0һ=\oҼc\3.XNc_r\
jj]{utL/5z:GRB.bMʥa􁼢Ԫ'ӃDŽ`W[4pW>wR2ZQ_٠[!Ga2ۢ',($PɝKnZ?_}ZkHY :aOɧ	]E	YRO})SROYZT(;D/%SRO񒊸.zJ1SROS.SO9`w-JjPX>%٦>U7٭|v砖X""(%(;t	#	:~x%
> YOcdI&3~Nֺ3"(sJ)TTӃRbBMUh̎%ԭRJUiht.WS\Mq5WOs"ecyO^6qu0-wqXc;1um67oKq^ٮ.`Ӣ6rE|W3Ak=?z;&sr$Fc"G’KUt| 9})O\;m?GLa5x67!w\WgL'\Rg7vx2@RM$_Ҹni/Ġ4IJſ$U8"۠!XL;$inf^OriN{,`B>=I۪n=V%~U=itڏ_bj|7J˸uJhgKKLyM>>|9:=<Be4Ss	ᜳK4R#rg6}"w
0FMcQ~%{fi?z䒥KoR\Z(FQVT'byq&i+b8juN;GXelIEtqiG4Ohmw}l;`'GT{ؖTʈ.1"ȒK~V`Eh|{UtNWZwޯF2ƈVUVqv	ӁYAri)z>	jdFLNs8z:{NXG*+?CJ.qeޓn2	ǿ;u2jzh!Fe/fȲ7AXzOهL
DfcMn2nYW\T>!|:{m$parcvjˁY˿!{9nz趪s2ջBlXyѫ>fML(cS/MW/i'e+SZY9yK5)A:cp
{;1"[*'lCJM:p6	/& 4cJE"(m$ϑ3p!<昽?T0aye;Vw)LT>u6#C8cF[LB`rbIN"#6^%/VE"?u@mqwc۝hO>Lue*L&'}F4۞z5z3,GTg;#~]e#uNvKR`^}+:{knVqx㣧MMٌt9Tc2	8U[7Z3'Ow|
3:_HC5q-Aʝ'	}|ycMڽ/Rkuomk:b)Ld5FN&޻w-ȧ/d@_mB4۱qcv_bWRt|.Cd4%f͠20>0Yl85lP(l,CtX³X>'ų>=+$fzV0IS}0Z8'uf9$`J6i947W4[g̡;?s2TuT_|ИH=܅UW.3b3OC@o7zۀiD~w#amD
ZMėw,8y3Ez[bى
扐B&]4BCbS68w—	t:g
'p6#ʭ#y٪\A`6
TDS PtP};:0edp/^nQNA_At$h5ws1kJ/9`i1H󾮍0sCsBW4m(BI3B>RJM!*<еgJ2#2)V&UH&	1PokC@HU@xPL<=/L.Waxۢ0d	f͛ե"m4rbwPΆcE&S%<!XM!
j2m4-lل&*;bʧ&7Sr[
ac7DlTe7X:Pe<LK.iB)4'KT325@&W,mg[QAKqpL|*6)*/PK!%Lword/footnotes.xmlTMo00tOl'YZqzh"~*˱PK$9^(;r9q)ruGў+@$&$A!.'ܑ:
Z99pK7VmV81ZrR98ک̀MR0`xI
0n-&|jO-91h0W	FRg`vDԉQw@d` 'Qّd C"HŅ}X#r]9'ECU&b/t17H~O6؊B1>H}|O]1M9vCCmDRϕ漸8_?
4z'̒e7yF\QI$YS`KtIg"j3wxj:0M$5:*9I6{δ%mj7>y|ރ<j6c8-f-m׫tcڼC>	t9`I2)_5PK!jFword/endnotes.xmlUM0W@'@fW(dZmmט`-X	Ϳ0-Q^=oޛ?X*'<!W
9DQUɉ[ref\
B(rNgqlY%s)31`<n"IK`Z#dS4\abIsgO:@Nl$]
fBs\.blx@J賌*P:^qu8t57J~K
vX3B2I}|}U1M*!Fo:f`"P#R2?
4z̒uy/wLZHЧ*7l"j3wҸi:0M,i\0*9I&YiKnMŷy0>ՔeFwZ:}íjӵX}tc9̿K('TӍǀ&=Ǡj*g?^|E4!PK!0C)word/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$!)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu	gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f
W+Ն7`gȘJj|h(KD-
dXiJ؇(x$(:;˹!I_TS1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ
x}rxwr:\TZaG*y8IjbRc|XŻǿI
u3KGnD1NIBs
RuK>V.EL+M2#'fi~Vvl{u8zH
*:(W☕
~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4=3N)cbJ
uV4(Tn
7_?m-ٛ{UBw<w_$#[Ի8{(/$Ϫ0h݋F۴®{L)#7i%=A:s$),Qg20ppf
\}DU4p
M{DB%Jâ+{lC]=5
2FhsF+Y\Ɉnì:3E[69`&45Z!*5k8`Fmw-"d>znʜ"ZxJZp;{/<P;,)''KQk5qpN8KGbe
Sd̛\17	pa>SR!

3K4'+rzQ
TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn
R!y+Un;*&/HrT	>>\
t=.Tġ
S; Z~!P9giCڧ!#	B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv
u"xA@T_q64)kڬuV7t'%;i9s9x,ڎ-45xd8?ǘd/Y|t&LILJ`& -Gt/PK
!6t5t5word/media/image1.pngPNG


IHDR$B#tEXtSoftwareAdobe ImageReadyqe<5IDATx	|To¾2qiU\R%ZIh*%t.ZmbkVKkV%V\1#K޹727	w?7sϽS2T0#94cۯ̌yy뭍ݘ󮔔zٙ2MkZh6n\+f*cD%*Q(#m7c֮5WxX)=ƎN^m
0CgƎQw, *Q(Ɛqc;?Ќ4hyQ#&uRaa
$!Cek`c6mڨn֭YH@sOcv՘o+?޺WWVz!j5^N+u7F3n\;aÌ\Mr/3>1De[$17m2Su1ܗD̘K:Iׇu>(5m]p隚[a^xH4m@Uo9.]94QPcvIk7fL^{min>lܸ:De6]t=.(Deg]f̏ű)1.ܛozT[$"Q6HN:}+TZck'u=ku6]2јN}2X)>ܬ[ʼlwKHT
kI9Z4(m}8@[o%"Z-}l*D$&Q)ktMu1Ō~?J]މm`Wކ3JˑD%* {v́iW~gA,gHI&c ITRfN;]ȑo7I.[j̘ƜITÖ/dIo;c4cXoU1ܜ^6^߯nL[[w"r1o*(TH\mH@,*2948wN֭#+ܘeˌyicVf+Hﱊ6v,m^h3
jzj>c&m`D&]w@`wI-0ϊe^ot:;Z[0#|s+pܘCH\mpո֬`FDP{
;aH1wʍO{a`aa~d7ھjx;4F/*lӀĎz᢭\9U@4S(,ho?^tI|h'qeJġڡ$a&ڨD%*
 bi@jm$h=ޘgyǀD6GnW*	EgmCJYL'bDe[$V	$oT,iFDW\h
Mk0cĠ|aUvVXx\!Ӂ<#mQJT5@bIvDs]fE+ao٥&/eO]:¤;b+>v0j_3,d4ROyR:sDlӀDqvW̛4s#;6\FwFC̫Igxn;N$q0ۦMGa%(ȩz1W#QJTU@"ZZJ̐!oXWmq՚oz9Ӻʌ9c"(reV?k{HcX=(ӬK鳿4HTmXROHu(@ۆ
]s@ćQ9Yf"pYZĴdr$]X[d#Վ2릉MKJTY@bEHD,=sz_:ט_@r]kjg3}G.5fkft$OF_qPYky$*Qʖ/-<x
 Yc]<h\u+D@OGse5dx>}]VQnZAٶmlNK:"QJTE@"xƖ3QMN s-|Wz1H6ױVn#SkoCl벲gu#De[$
PHfWX/*Ffu{3Ձ`(4Rr::NU[b6N]y
gLzOn
D%*" "6y@auYOnӵWk\:|l*F(ϊյ1am`jtr"pVS9QJTI@bEV:BpHT*jY%?0"	>Fu`٪#'s;3![E<S=%fe=<^{#JTE@ߺGW*jn[AzZĸY{)zkRgڟfg?c/̟DlQ&hw:LqX- \u

Nukݰz6*-İXko:N1OQڙtLt{̙Z^
!C'w5Gq9\`N8>3iۃo\B4[_uƍ_kjjj{כul'w+qxرcEךѣGkxw3'tinn6/B666'|˾4i%ۗy|";n_ސQݴ{7!{36{챶oԱ:cx^XuuǛsgȮuر0a<y3Bߒ!{Sƕ+%Ýh<(G$9r!fĉv|c@a\ر0=ӟdR#Fo,{9O>|K_2{L[[g}?L&16?h,V~:1zhL ˖-3#cXꪫ q#﬑pW4\-VĨmohZW>aL
p۸xiAk~u.ȣ>rڴi([ЫZ
zP&	ZnOcH*r1bD^;VݙZP$g!(&B{(c=!}Ow}ю˗[V\tEs̏~#@RO<ֈnWUUo<S;l?Zc ;Cx"͝;|_}]r[_Wfr)S]we{(UraC*PN)W^Jp]viD!?x(o0`|/^wJJJ;C3y*iЂwX~u);3.|t| C/
|k>򑏔R sԩsF=̙c;3S}&6;pc<g׿>,s.m\tiQ_"re$1]%T1A0
~{	|Rm/wg:窹?	C蓿,AI,-$[K	(L*..LaE&5ʾzJU_6X (%`PޫRyR	HW#E8STTdcqѢEVhO<a$,֒bЛO~])+^yGhj{%KcY2_oOƤ-2ϸa1f;.`G9y`h.!Nhź&5ܛH$, 괝1iBQԶL[Ї̑GiA}==e,`#7 {/LmmmRߡ08uRuo20UXYgeK2~:)oƌ&h1l-K/-~l+W sws=7	ԧ>eDƥ38I1yϿͧ?it:2GM6u3!<_":
?fY/:xwamA4z!GB Ͱ#ݷsݧA3Z001X6)WΗ5b1T"$URRnwfVAPg??nA
S}	_f"u}C%?%,`8yjp%X7GIHy,,)ضhڗq.3ַ온?u"fA`A<JՈm+u8[on#!`w?ϛk~Nզ9sgY!Zbgy	8ߌ>Qb<OS|؂<۶=:1;(0'2uF\\@zήK
j0 I|_bI@sA>+%7qd+Qq$
H+ZjFm&:f/Z~UcBZ[Ww(,òL#],Y2o](vl}pA'3$!=HZn
w0rkAv䰶Fc
=1AF~_ø	}\YeJ^Tua09BPB-`"V1@7
!,)%KA=..@,H@9r/߁E<p\7]%TVVzAUC%.롏,0Nhf$&Wrgx/:|*8V!$h3l`A>pm]ۊ93wa+P3csHx

$GbfYBc]q)01fKO6-((/k5iWjܻ]ebE+UԮ-)!ӧw]˹;;:TWRϙ$E=jamA,fcQ9FD+`]+0,WraC(5j0uIɊ9Z2>׾5DX	v1
,[BP'fl{Q:'1HVvvFD&c2𨣎π`c1,1 :ANra1f;ŒJ`5)ցo};=)VJY؆\en|/bPVyAsƬD
Ԉ[bO4
-q?<[~ָ	{ʥ1t :_K6&(	(7u2-fS\vbB
ŰW
`F4cp11(IZ*馛`4[W2<kF!dqiZ+ѭ8_򗆆:.[{~jrrL|4r6
A]lF)h*,PR㷿m <0Y@[t07asڱFCerKPTxb"j-0e!d((OQ#ĸ(1`tH(+g?Ysϣ}(-H)PB|9~6	mDIPڃK:kUf͚e]
=~s&|s;JؕŞ3n|=,jpW;3Jqn^"XdɏSX,@PsγWk)a˻
Çf١@fòl ִP[I]t⚣_W˪M:\eEic4m2ʎt'{&V:rFt[Ly${XQpSok)fJ{B@6FvkfTX)vsO
àZ
Z,Mn%Jb(0&Õ~B~"c%IACvO:

)eYX@c%ؘ<+CLC W.!+(>4`%%EųaN*8JAF0@`t()c18zsy㎫%.bWtfeͺ,0p'?U6P`3ǘ@f=+*,@f4ӯD,*$Jxd#r)&ƥ=k*wl8`D[}rʜ4RY1عVb pɖ,Yz.̛9d<%Hݏ:fN]q[KO_G&wo}&>),⏩(Mbj&rޕ2l3FOs\iB3f̨Xpaҏb5qq&+q]lgR(6;pYzLkF3wޫW
H&@a;U8JP>L܀xI93β=(9mV("1T P׿eiiisomǧx\)K#,cdp.RSVօε'8_
XpeF~n<.8߯_.fY&0eav9qpUcZ)
o^V#n[##2l4B		ϡZc\Wuy<%t6L6m2]밇=J/_ZaGHݍrI=n!W<)ƩpWEa݋0>ygۉD$(O`C(|~)bWL'	YŒc$9-dlVBKو#>LaAx>B
:Ⲹ>ΒX~@pOqT5HkSNmg<.c`Vݷs~v+3չ[@1%<㶠Xb>11b?w>anꖟ.vĘav1\jL=Hи H	?aWX7ic=u\c	S 2
F7YjTW0PlQ,
k~	}XJCݬg7$sG ^4gjob`8S9f\-4dxjTR&vSSX[^c=;ݱLⵝRhIJ2QXV(
]+5f3-QEP&VI
mYfG0@ڃ$f6MVx+MAYҕwWSJ\}WEiʭ [|y)>-1:y,)rV&֊;)6	@CY|~>sa&tw[6``t LSŜQ;ƮPdء1+p&o I0	n`A9x
*1\8jѢEIqw4DL.1f>pp<X+`Q-rHuF`+ZG Q1qa@_2L_G&5pLSK FP17ݤ7\E5iw^(P&;B`&<[AD{UL,
`>K89 #%H
)!p>}
#R1\&rGB٠N"(>J>bĈu|ڮ=r7ɖ:snpz
-@Q\_"/WX%fW<e!&Mruט
ϼƩhma$70E51VYQ\gZ	`NxTg^V([ LxƂ5\Cz).*sa$̸h2<z<{P	8Jvj9.6KgCnʊ$' 

rGZ$@LaG`Ͱ	<hPgںh=c'@67On.16S_̃(8NR"N@zl1˴(@[9Q'I-C ֎{m8|eSng>Jx7:#-UYck	c,6VVf&>J{l"` d\NIF8K	q^rm>J5:һS
`՗3b'u&Pqjx{?k+0ՠɸJVv1%]C,+9ăʛ 
ܽ&=(ic%SKWCW+Vnl5rJWDlH)Lt7Xqz:@z'zYДW<YҪ,p`f^X^-X"W91?-swSu=ar&{l\I%~80(<!W$"#MLgX<ɬa"!ݓ*Z0q.7GlZ{%+(g@X?@&̕WH-6ZCj@Dn^hՂ>:g.sgg.P}Zwj9:()~k_vS
~bN|,vRR$F3Q"CLJJ0I(0XH5z1ښ֩O$LIFE˿ E1>ݯZZؓ xF7Ÿڲ~`z$^.fHj`KCLgOOp$9k3̌
Ie52ȦvS`TM>.1XxA,֪Ֆ?R _u9
ͬج^2\vA(Q"`mއfL*%ZWiv,
LHQr6 +*y=/W$ްK)k"ځK utߊS"(ƩN>=I`0`(31+$-ZD˜7}cXǮLvr}y4FzfW)TU%UD0
WZcce8x<|衇f3<`92[!QOYV'Ŏaaɿs5{ȂdM布 \[Dqk,Yx̄	5wKY@6˧~ճgf䳟`Dǰa56zӦ	,)x>6~6Vv)I\oB˰-}J-lڭS'N92U5cqnA(bQyU":W/kv	_!Є,F4|p裏2i\Q'[++0*aڴiyX&0`(0+8ׅcBI@wXZ(	|I,뮻β/\];}@liL^,WK	p|0#0c픪+gk<juU`'0=TߟŘ3>%56Ӝw]rQϲ?laf͚ϙ~/vŎpw曱tSHڬS_c0VŔ+ro&yg7-"dKB#72iVp
-{2>r*8&}ʳaa	Ƃ>{AIPD(Ae$.Ԉ2{G{a'5K"u4<Hط1csevd&Հ$f SHr{e_B݂Ll[l5I $5,	ZxJAʍvGSM6Q|G("7}/P#Fuguߟs	x<K{X}	plu)oC-˖-,Eb,ޗ^z!琺p_paj^cA|[/ҳ:0FUE2&/1
mH]]]eb<ٌp⋎v?@ 8F}LGQ
FɥuLs1Ԇ>@ܑ/Raa2B`~$ƏmbVi++,U	*T>vݷ]ְ{JCslIUPڕK_T\
u_|4XI=ϓC7&x4.:gYlhw+Fm&/.KP'3~oEƞiTǐ  (#+!nV1Am*(CMJ:gЮ{vK8nU~UʲSb	d(pa1"ۘKqc3o.>WcD`XkS(;ζB߳'@%	,*20Xi
ޤIrJ8	W`@29TmPbbH渞rTw,}52zs96<@%g֪e>#vF/+aIprS52L06˘vwcIe<K1Wϭ0awēxt:MV0`I$HU¤e$ܳĊYf3D])	^jq\lh@05/:[A+Le.w#](onCDun5L9Ċ12|L,Z8y<U;+_[+@F~O$</|)pb5n,h~cM,]irf郖()\@Tl(b25eBC{*DR$#78`v}!;&d|(+KV#)]g9$`-W.`se4JƵcRPr,i#+.טjk+c*c
")&+;3J
G(A5Jg&K邃y5܀%7eԋ{lb+fYhYf`&??a2'.mrò)v `XVg;1ױPߜvD,C0`W`]D6fK?yua3t`6JMj"˯J0)KMUR.l2Y
K,%-FMtbIYCyL}
&f/?f
#AdJL,odtX]	/Lgvza* _V']&`	d28m/mV;_D%*2K_ɎC!k(*[AQ"A/rBq-rw	P;|~8ư
04<n$Qyϗ?Om6֛q&bR֛<zc-]7@ ۹ͩի&@jҿ.ado{_22Y\rzIJrJT@7Z7eiEl6Ȉ4wvfb
XJoj7Կa4>a: a-R:-j*j%VԦכ{AJTȄtEwN@uWxIwb\6v9bZ[]sKXٹdljrmGufn:&7F%*]Mp
'S` yC
[	w
Pji|6A,2D2tV؃`hfIdT޳h3کr-''
k<ǍOHT^.-3\M\ܵ<?;e]K~+={newR֩JI8kFܤ‹5CAVY9<amz=:4&(8Ю|وBszyi?s6=>q?7i?هe5W	\\O
}MXk
{l<vPf<O6FжzˤM?$u٭ScVt]%
9Mnm
T
xlrDz&/
Sv$B>
^?÷uTp?HsU]x)<&kc,	{
wo](hOp]_LD}RYE3]<?7u}lS{?W?LynF߯`]뜀2IҀ4}WS瞛Jw\*5hV#ԝi0⺈^һHsfe!BKjB&4,%4u9=h€+ 58Ku9?lz+il3X|L\mZ2HMXDf 
tfNO]7wfn9)hޕRJ;)tuE]ȹ6,,s޹C5N೅Ͽ_RɒuNJ0<D7sN9<amɬr3Xo'a6sPeԽfU<ϏgQۏ!H6o

&٣@ln8#P㻧,cM!@f8S'FOtJԝX2ߟJy#Ʒ>+_Esi<`=%!:ӹ!զyCڙ
`set~jWOcyS2ēh|{D"tssYzSGVLvobҙRz^_j'>1~LYY4W+	מ@P2DнTvTb_0.֘q9>ZɀRb@̱DYY" WWffXԁ(
Y_un|k@wf+Xr~>L_[䓜VvnQv,+x@Wf``.ss`gU9T#&/Ӟ˄c!Y,<+V꾀ܐ1&ں<$^Κ<\mZV^|eŕr2[ƸC*Xd	WsI#3midg9ak>=YPP`RTރeT)+*QI'gOIENDB`PK!y!uword/settings.xmlXێ6}/0]KEZB@Im:Zm!(Pz7_ߡ.xw
drnΜfCS/+ծu-TYf,z#RԪkQΛ׿`X;Gch싣lD:st#la鄩vU]%q]Lf96L4UUƪDj
9g53Uٚĥ5Xul.qԳs$9]t3YNB=$6jx􅡧PBKk
=wX]<H,~vZ1ESDbWu^*,Q'uI8o0}'zgQKAvFʠSʽ8m@^ϜL&Т0Ro;QTFz+_ʤR
A+eZe'm]wPkƻaˋ+bh<sM\)5d}W۱P+HjNF꤫n5S J	<2`n2nTPC?r@|~d.9AduUZ+-z@Nx.ip]r7lK|/cq
et<)<JNP(tC<{8:Ap4:r7%q80mheϩF8fz$C]8F'4`	k$1i),FoJ7tg;`IW9IBÃOv<@1<sl$	Q64Q1F25[)Yc)Gw=go3FQT.^ϊϱ	sV}ԷUs1<HI{4tQƄ3uGq3?Qܖ#ݠщsxЈ&.
zY 'he%M	n-W1z<pQ줄gӔ{qF4]1՘&|N7$ī>#A1l)^gq
g+4YN}{ë1'4yEHUx~2'h";f.r\FkьMZ*"D;%ڙ0o9nf܌uCg<3iUer?>\NBɖSS7v֢8h/&{Uk>TLO0
Ԗ5AFhs$ۛOo([9UމDvoh<<ؕ0݁L<2`gyFf =-iq3Ϳ`̴Bc3
stnW(Zyi{U,˷3q A菢W;)T4ѩ_G0YV課v,}ţ:+Yk
wWE)!UWğrJYTcfu՛`3JÕ1埉PK!,(
Iword/styles.xml\]s۶}>ӒQL>SdaB$],@"Dr!2L`gA'\D3w:,ŚG3ͥ$@Dl澲~:I_8` JCntw%^VX/7"^ş7w^W<koO\m&X
ٍ!RߋYEl.ɬPxϒe/x
C!cM)>Oa:}[x/Vn-A!֏	Q8/^sK
BQ]xü$';r+{|'i{nO"&/aֲ38j9kcћLf.4=-e
\/~Kc=t3yx©<fMʀi4)E=|u hfᱴ`R޲fe
/f.bACE$WW,w|fr趧h->~}Rd,_}ӑ'#Q@8
88=?F5P@$ʖyr;8Z zh(=*:v:jobE{Hvk1m?Q(T|u]PV0X8 M##J408x##p֎=2FӀ4h)u:8^=nZvX.6Ur"zn\r랭?p8%5,?SK׍P|Ox09g[Y<*?
gNky:-FIŢW'iRJqR'6+[}-
42QznN~2DjBJ.}Ur/cLJEg'_%3#?k47ꐶz.D >@<LwpAszI"1G}(<AG-PáPp}JIY5j@֢}wbU:?k6nQ
@
"ߋ=<*}.ICCU<*w1n,e@vg<'A'G,kYγҎSke΁R@Gypؽ\0&:@f$XGI,o*Fuju,'G݈7&u#ҝx!Ԣxͧ~To6(ӿ3Z@	(2śb*&`a&r#`u#něԍxoP7Mj/ ݉7ZrM-7Zrx6o]	(2śbTuJXx
4ƩněQ7MF	@݈7x7t',km5( kyȁMֆ⍛7:@xPS\X*aMBov9ƣněQ7MF	@Ż;&`YkCE&YCTo6o#]	(2śbMP	+:V7MBbov9wMoG݈7x7t',km5( kyȁMy*H@gj +D~bCk0T١]UWxo
FӚJΝ*1!o@P\˓d3}A.Y.A%@X"wAGu>t3[?C9:O۾jŤ:l.b.gU5b5QGBG|IBNt߂>Teո/}l
9N;'_1TF3V]T	BNi@U?G2PNjS<ۤYdj%Tc39ehQzNOʬf?
x[Tt܎O`irO+2
%<\GW~HUYMn<MJPZ9mUP퐮Խ줋+DpRrTVpE'^jM*QP:[UZ*HzTj
RX.)U7W1+Rb"!l5Ex0<Vxլ3
.j&7͍ꥹQФ)TJFgF9ClCtI7z~6>9ɜM398Ǜs1N;ҟm>w{+k,

?-!GAc3O3Bk 3+}jGj6ei^
kH]1ÿׯ;gR\Mr5b)X=-{CK^.fPwݤlD&¢C^9-šfT"rӼpF5VY:,5-,ZU[*+dނjeyPgG")b-Q~&GGVd(x^F@}jT$P_)pDilw>D5:9k0fw]7|\˯?Nԟle0RqUJ?t$Ys`0ߏc%;$PK!word/numbering.xmlmo0Ow@$XM}bOM~BF@^&摈	߆οix8t^v>|Xa4g2
9w]%!g$RBGb!v3bw^M*aA)^5ՄŐ}.Cy'o@]"Cք
޸S|
Ⱥ̋C5(Z-<Dc|EWa
1"0.UĤ)H-2*SrPxlȵlF\81Z[V늾ψb8%5H"lk7G;Y#VҲ'ȼq~Y7A;=W[.ZS(󃞭HZkPd~X*/70":dZg<ӧWKuHQ;W&iiu-q1CS;AaWFRh2yc^L~薬qD/ZO~DSn9pLy(	ۼǞuX>j)n1 ߛ6XCPZЬRH"8V*#~tҷ#
H va"||HMSPzva	DY,Ϡ<SV8AzE7:	.@5Ut6.rR;R^&m<E7.i:nz>ҤN:G}!ZE7k#.qPk
Op|ڻ~,Vr_	PK! odocProps/app.xml (Sn0?7J6KEEba[mϚL'dIX׏WvOH۷]ɴ,*Wk_OeYDYXGoPC,WEuV	-eZ=sM;ڂE6Nl
CU۴v*ѓ`+h[c8	^9-'Ljoq6B
U
o2H䞘gh%_
.ނ"5,/dkxS6IYr6 >H:	#S/i"pNi[I1pՁBje]FHN--ulzl| *zSn{X_%ya"
8WO

!v5R39guZ/푆|ӹRvѡ@M+=5|'LJcPjNzU1L%?PK!t?9z(customXml/_rels/item1.xml.rels (1;ܝxxYt23iS(O+,1	?¬S4T5(zG?)'2=l,D60&+Jd2:Yw#u]otm@aCo J6
wE0X(\|̔6(`xkPK!U(customXml/itemProps1.xml $( n04+*BEHNkD"1J´iڻ/hٲ_.Nzޥu

m4;e/- rOh$p*7EyꥎBCzm|eS^%'*OHU.i4Ioڄ3|ԉQj8K=Z}@;P{%dbxK7=A~5b-7u'вT+߽PK!d	word/fontTable.xmlܕn0',ߗ8!m5Ti7u`OfR~'vH@KI#OOw|w"Z3cV{#r]p#*Њex,tWJE^ّ3tE͗LRSFR"<\ˊ:>炻Mr[s.K/:_I_&@Q+ݪ9Y')W;8=<7e1wR`$ѷ҆[p)*%;O-
UڲzTd$pݐ>&)|Kq(Kj,sF%\lUu}]fcaxsGBH8P3< 6>öUA1[iW}FBDT'H<H
	[skC$'+L+}CO		 	'ot#q'I	pL'P<@<SH]0/8p`1K 2oZ"n	dp?ap}K$~F܀%BJ>5=8?Q_nc'5D[dSЌh(t#d7+?DmV;PK!\(customXml/item1.xml $( I
/-JN-VNIM.IM	.IUqpԋQR%bJ
9yVIJ%%Vzy@ (]??--39%?475DL?)3)'3?( jUч{ƎPK!'IsLword/webSettings.xmlSQO0~7?,}n(.B0&ukl{M[6{l(>Swm<*LF~L"a8Ҭ2\F$򁙂)0"#tr{3nF"DUO5HM)>XaX,խfsm{eARɰ8#{w
b|	-:P\ap=ΣU4Gdx&%w}vѝғ"ʀc
6ɐLp}T>$xm=b35jBwh\޳(!orU^= Ϭp7Ǡ~40mAz6Ig1_]u_C	]8wg ܊/>&PK!A4
Lword/stylesWithEffects.xml\Ko8/Ai$@OOeHVN))Y-hX`∏Xů(7?-7\D:,ŒG/ű^ "6qYi{fK7؟,oSB/r?Xe|Պ|+_q"|67/uД&bJ$Drz&>鱗x{\$

)7J!H+ઙ߄,<a tJ׹Jonjx|6_x&\h;K5):HZ3F{D(tkz<*Ĝ4Ņ&M&.ԉy;ik!KnKz#yeR+֝N<D"h_82"ݏ@K߲	T>&~Oq',u7^sRBQ]a^MS\Q{4+Iė=ww0[fR^6=ޗ5<M;ql>dng<<*1*c@BbRhwc`4u#dB+ʊ7ScC/[}+[3蘸		Ľ8g!%	B=GkdY;g-(Gc ]gIy_0pG	6!ʇQ̓)A՛@iQk밽".ۋmZAGTlL*0>rE3iaH#$g8pxÿ3w{H\(j6ȓ
LoIu:8^$^vdb},EFStg͆,ɜKé	?ɣkuϰ	&Scl-%K'Myb)Qn_֙BrF5^JgS|8z῱%߄N##n@ǗB]VHPLPO_%{U*:Q>ANqܿLs_85޻3d	=Hc\@Lą|Iw}:S߇77JZbǣ(P(X;B{}TX`Z k޸6 Kg<YHA355GEy뒔94aΣxRPh.ZGȉt˚,aGf53@v)I8X0&Af$X{ˊI,ojFʜjcu,'Eݐ7&uCy2ypͫ~T&o57(y퀼	(2ɛb:&`H`TGꆼ	@ݐ7&uCnțԞA#o57Z&o5=@e&n8H޸8yPd7;B-,kU
&``X6FuC!oP7Mꆼ	@ɻ;&`YsCe&YCT&o57$o܌?	(2ɛb
<GvP oKk&Sl,ꆼ	uCnțԞA#o57Z&o5=@e&YsA=ɛb 	(ީjA,kU
#`uC M!'.qS7M&'fțe
ɛdMP	@ }Q~MPȀ'Q_ي%PUȚo-@	xuh5B⋀tJJgν*1aH߼r'!3{d'oKiP $t	ք>@A.둓eĢ*݌oQo?]czwSAUMܙE¥yU^#VPCX¶WzD(i*눹}q
W+ɗAߝԸ{J3yx[`*bR6@yxBLDAo<qЀ2aZ,a/&@XQfM`^-djmքuu۲&=]ݶu5F+x^^_\^TDRՄ)hƒJe(\0(jH8rT6htO ]\y,WBNl@jDZjQuEݡTG=<KpN5Z1BE,%irk"<^}ԙSqR]Vұɑ$M@g-JFgFSl]tI7|5`N9쿜9әZ}y?=ww'\Y~>Z(hl!5+}ю\\%i^MkHW%]G	$c,}PWXbt4\Mr=b)X<M{0BS^AfPwlH</JVurvZC}x^i~|<wqR6q$GⶴhոU]mVI[`],$["b*|=]~3caqfN6''#U:'߁%J3'R+f/pz9inr~-est;rU,z<ruEULFD_oYs<)6KeDҏPK!cx]~docProps/core.xml (|_K0C{:K
[H6-I\7?i
Ǜs$ۂ6V9
<PRrZ	eJV=4oR^kxuJ0#)&GkkcP18r+0a+!׸w@|D6c(e
x-yWNt{|Gضm}?~T_nWOfkMrB:WOn%3v q-!ÿ;މ&k6tṴ0Qy	~$IIJG~~8'^$񣛂ܦ19'O|c7PK-!3
`[Content_Types].xmlPK-!N_rels/.relsPK-!Ae*word/_rels/document.xml.relsPK-!ޛC=2
word/document.xmlPK-!%L"word/footnotes.xmlPK-!jFF$word/endnotes.xmlPK-!0C)r&word/theme/theme1.xmlPK-
!6t5t5M-word/media/image1.pngPK-!y!ubword/settings.xmlPK-!,(
Ihword/styles.xmlPK-!rword/numbering.xmlPK-! ovdocProps/app.xmlPK-!t?9z(,ycustomXml/_rels/item1.xml.relsPK-!U2{customXml/itemProps1.xmlPK-!d	r|word/fontTable.xmlPK-!\customXml/item1.xmlPK-!'IsLword/webSettings.xmlPK-!A4
Lword/stylesWithEffects.xmlPK-!cx]~kdocProps/core.xmlPK

Want to link to this message? Use this URL: <https://mail-archive.FreeBSD.org/cgi/mid.cgi?a6f4822f1c99302d2a865edaec6c59d7>