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Shalom, fyi we can finally listen to TB Joshua sermons via apps for android user, search in google play store and type in christian tb joshua sermon. I would say this is such an accessible apps. Thanks in advance. God bless.
Click to view scam #177148 - Sent on March 10, 2016, 4:13 pm by
    Dear Friend   I am Mr Noel Mcgrath a financial consultant in UK;I am contacting you in respect of my late client fund 12.7 Million British Pounds deposited with a bank here in UK which is about to be confiscate by his  bank/British government after many years unclaimed; I decided to contact you because you bears the same last name/surname with him ; Kindly indicate your interest by sending me your full data ; 1)full name , 2)age, 3)marital status 4)postal address 5)job/position 6)phone number You will be entitle to 50%;40% for me and 10% to defray all cost  ; You should be rest assured that this is 100% risk-free also free from any scam/fraudulent act.    Yours Sincerely Noel Mcgrath
Click to view scam #181515 - Sent on March 10, 2016, 3:54 pm by
Dear Beloved, Please accept my sincere apologizes if my email does not meet your business or personal ethics. I am Mrs. Natalie Woo, I am 51 years old, a widow to late Mr. Richard .A. Woo, A merchant (Business man), who died on 24 July 2012 at Malaysia Airlines Flight 17 (MH17/MAS17). I was going through some files of my late husband, and I discovered a Deposit Certificate of £4.6M (Four Million Six Hundred Thousand Great Bristish Pounds Sterlin) which he deposited in Scoutts Bank London United Kingdom. But due to my sickness, I have not been able to claim this fund from the Bank, as I have been in the hospital in Liverpool and my sickness continue getting worst, and my husband family want to remove everything from me because i do not have any child with my late husband. I am suffering from a protracted cancer of the lungs which has affected my brain. From all indication my condition is really deteriorating, and my doctor have courageously advised me that I may not live beyond two to Three Months. I am contacting you based on trust to present you to the holding Bank as the Next of Kin and Bonafide Inheritor to my Late Husband's Funds, since I cannot claim this funds myself now and I may not live beyond next Two-Three months according to my Doctors, but I have the faith in God that I will live more than the months my Doctors said by God grace. Presently, I'm with my laptop in the hospital where I have been undergoing treatment in Liverpool. Please! Please!! Your help is needed to avoid this money been diverted to my late husband family Imagine somebody who has no child, I have nobody taking care of me here in the Hospital, and the money I have now is limited. Of which, that £4.6 Million is my only hope to continue my treatment here in the Hospital, and hopefully by God grace I will survive. If you will be so kind to be of help, I will be very glad and only God will reward you for that. Upon the successful claim/deliver of the Funds as the next of Kin, 30% of the total money will be taking as your own share, 10% goes to the Orphanage homes, while the remaining 60% will be transfer to my account here in Liverpool for my Treatment. Please in your response, send me the following information to enable me validate you as the legal beneficiary of this funds: 1. Your full names 2. Mobile phone number/home phone number/office phone number 3. Age, Address and Marital status 4. Occupation/Company's name & address including your position in the Office 5. Name of your next of kin. These whole information is what I need from you so that I can present a Letter of Authorization to the Bank/security company where the funds is deposited to contact you as the beneficiary on how to claim these Funds. Your assistant will be highly appreciated. Thanks. And God Bless you Mrs. Natalie Woo
Click to view scam #181512 - Sent on March 10, 2016, 3:39 pm by
From Miss Miriam Kenzo Abidjan- Cote D' Iviore Email- [email address removed] Dear , Good a thing to write you. I have a proposal for you-this however is not mandatory nor will I in any manner compel you to honour against your will.Your profile pushed me to send you this mail,I am Miss Miriam Kenzo 19years old and the only Daugther of my late parents Mr.and Mrs.Kenzo. My father was a Director General National Gold and Diamond Mining Corporation who operated in the capital of Ivory coast during his days. It is sad to say that he passed away mysteriously in France during one of his business trips abroad.Though his sudden death was linked or rather suspected to have been masterminded by an uncle of his who travelled with him at that time.But God knows the truth! My mother died when I was just 4 years old,and since then my father took me so special. Before his death he called the secretary who accompanied him to the hospital and told him that he has the sum of Two million,seven hundred thousand United State Dollars.(USD$2.700,000) Deposited in one of the leading Security Company here in Abidjan Ivory coast West Africa. and 105kg of Gold Dore Bars. He further told me that he deposited the money in my name,I am just 19years old and a university undergraduate and really don't know what to do.This is because I have suffered a lot of set backs as a result of incessant political crisis here in Ivory coast.The death of my father actually brought sorrow to my life. Dear,I am in a sincere desire of your humble assistance in this regards.Your suggestions and ideas will be highly regarded. Now permit me to ask these few questions:- 1. Can you honestly help me as your Sister? 2. Can I completely trust you? 3. What percentage of the total amount in question will be good for you after the money is in your account? Please,Consider this and get back to me as soon as possible. Thank you so much and may God bless you. Yours sincerely, Miss Miriam Kenzo
Click to view scam #181504 - Sent on March 10, 2016, 3:36 pm by
Greetings We've obtained your details from career builder Inc, Database, and considered you as an ideal representative for the HOME-BASED job position detailed below. I am Mr James Rogers, Chief Executive Officer of Equator Oil and Gas Ltd. We are an OPEC member that deals on crude oil, raw materials and export to Canada, United Kingdom, America,Europe and Asia.We are searching for receiving/payment officer who can help us establish a medium of getting to our customers as well as making payments through you to us.Also as part of our vision to help in eradicating JOBLESSNESS in the global world. We are now seeking qualified personnel to be our company offshore REPRESENTATIVE. We would like to use this medium to inform you that a vacant position exists for you in our CREDIT and PAYMENT COLLECTION DEPARTMENT and we are glad to give you a benefiting stress-free HOME BASED EMPLOYMENT as an offshore staff to our large Export Company. Fill the details below FULL NAME................. FULL HOME ADDRESS (NOT P O BOX).......... CITY....... STATE..... ZIP CODE.... AGE... PHONE/FAX NUMBERS............ OCCUPATION................. Mr James Rogers Chief Executive Officer Equator Oil and Gas Ltd.
Click to view scam #181500 - Sent on March 10, 2016, 3:31 pm by
World Bank Assisted Program Directorate Of International Payment And Transfer. Debt Reconciliation/Audit Unit United Nations Headquarters, New York, NY 10017, U.S.A. Our Ref: WB/NF/UN/XX028 United Nations. Dear Beneficiary, We were authorized by the newly appointed United Nations Secretary General, and the Governing body of the United Nations Debt Reconciliation Unit, to investigate the unnecessary delay on your payment, recommended and approved in your favor. During the course of our investigation, we discovered with dismay that your payment has been unnecessarily delayed by corrupt officials of the Bank and Government regulatory organs in Nigeria, Asia, Australia, Europe, Africa, America, Canada, North America, and South America who are trying to divert your funds into their private accounts. This is to bring to your notice that we are delegated from the UNITED NATIONS and HSBC To pay 50 people from your country as a result been a victim of Internet scam. The United Nations has decided to pay you Five Million Five Hundred Thousand United State Dollars (US$5,500,000.00) each. You are listed and approved for this payment as one of the lucky person to be paid this amount, so get back to this office as soon as possible for the immediate payment process of your Five Million Five Hundred Thousand United State Dollars (US$5,500,000.00) compensation funds. We have been having a meeting for the past Seven months which ended Three days ago with the former secretary to the UNITED NATIONS. This email is to 50 selected lucky people of the countries that have been scammed or extorted money from because of their contract payment execution in any part of the world, the UNITED NATIONS have agreed to compensate them with the sum of Five Million Five Hundred Thousand United State Dollars (US$5,500,000.00) each. This includes every foreign contractors that may have not yet received their contract sum, and people that have had an unfinished transaction or international businesses that failed due to Government problems or irregularities etc. We found your email in our list and that is why we are contacting you, this has been agreed upon and has been signed by the United Nations Board of Directors and Trustees from the WORLD BANK ASSISTED PROGRAMMED. Be clarify that this fund has been approved in your favor and duly signed by the United Nations Financial Department, United Nations Board of Directors and Trustees from the WORLD BANK ASSISTED PROGRAMMED, and also note that your fund is programmed for payment/withdrawer via Automatic Teller Machine (ATM MASTERCARD)/INTERNATIONAL ATM MASTERCARD for security purpose and accessibility in any ATM machine all around the world, which we have authorize our Chief Protocol Officer, in charge of Dispatch Unit Rev. Fr. Paul Tochukwu to handle the delivery process of your ATM MASTERCARD to your home address. You are hereby advised without delay to stop all contact going on between you and anybody on Internet over the claim of your fund because you will end up at nothing with them as they have no fund for you and you must understand that we are here to ensure that you receive your fund without any furthr problem. Be inform that a woman with the name Elizabeth Williams of 5.9 inches tall, with Log hair and white in color from the United States of America came to our office today claiming to be from you, stating that you are dead but before your abrupt death you made her your representative and authorized her as your legal beneficiary to claim your fund valued Five Million Five Hundred Thousand United State Dollars (US$5,500,000.00) only from this reputable commission. Now here comes the big question, did you sign any dead of assignment in favor of this woman, there by making her the current beneficiary with her following contact details: please let us know also if you are aware that we are almost ready to release/transfer the fund to her instruction. Also be inform that the reason we welcome the woman application is because we sent you series of emails in this regards but you did not respond back to us, However, in the course of our routine secularization into our Dispatch Alert, we discovered that the document of your fund is intact and very much available that is while we decide to contact you again before carrying her instruction. Note that United Nations Board of Director have sign your Fund Payment through INTERNATIONAL ATM MASTERCARD in the favor of your name and hand it over to Rev. Fr. Paul Tochukwu Chief Protocol Officer, Dispatch Unit to delivery it to your home address, so you have to contact Rev. Fr. Paul Tochukwu in charge of your FUND/INTERNATIONAL ATM MASTERCARD delivery if you are still alive and not the one that authorize the woman to claim the FUND/INTERNATIONAL ATM CARD on your behalf, As he is our UNITED NATIONS departure representative in charge of delivery of Compensation FUND/INTERNATIONAL ATM MASTERCARD to Asia, Australia, Europe, Africa, America, Canada, North America, and South America regions, contact him immediately for your INTERNATIONAL ATM MASTERCARD VALUED at Five Million Five Hundred Thousand United State Dollars (US$5,500,000.00. These funds are programmed into INTERNATIONAL ATM MASTERCARD for security purpose and accessibility in any ATM machine all around the world. Contact information: Rev. Fr. Paul Tochukwu Chief Protocol Officer, Dispatch Unit . Email: ( [email address removed] ) Direct Tel: +234-703-724-7108 Below is the Registration Information’s of your INTERNATIONAL ATM MASTERCARD and you are to provide this details to Rev. Fr. Paul Tochukwu when contacting him as evidence of receiving email from us as a beneficiary to this compensation fund. FUND AWARD REFERENCE CODE: UNAP 563EUS REGISTERED TAG: UNZEFCB79268. SECURITY CODE: SCUN/2015/90363/ ATM MASTERCARD NO" 4577 9328 2872 5324 TRANSACTION CODE 8563/TCUNEU/9563/56253/ CERTIFICATE DEPOSIT CODE: CDCUN/EU673/IEDD/-09/15 DEPOSIT CERTIFICATE N0: 735642 As soon as you establish a contact with him, ensure that you provide a reconfirmation of your present address as below to the contact in other for the Officer to effect the change and Re-direct the parcel to your home address. Full Name: Address: Phone Number: Occupation: Identification Card/Driver's License: We expect your urgent attention to this email to enable us monitor this payment effectively. Most importantly we advise you to follow the instruction of Rev. Fr. Paul Tochukwu as we have assigned him to handle the process of the delivery of your INTERNATIONAL ATM CARD to your home address. Once you contact him, do follow up his instruction as he is the only person in charge of the deliver of your INTERNATIONAL ATM MASTER CARD to you without any further delay. Yours Faithfully, Secretary-General United Nations Mr. Ban KI Moon United State of America.
Click to view scam #181488 - Sent on March 10, 2016, 3:07 pm by
Bonjour, Tout le plaisir est pour moi de prendre contact avec vous. En effet, je suis consultant financier et je représente un groupe d’investisseur privés. Nous disposons d’un capital important pour des investissements fructueux à court et à long termes dans les secteurs suivants : - l'industrie -Chaîne Hôtelière - l'immobilier - l'énergie renouvelable -L’import export (le commerce) et tout autres secteurs d’activités lucratifs. Nous souhaitons une collaboration et un partenariat gagnant gagnant avec vous. Au plaisir de vous lire, Mr.Robert Morrisson (Consultant Financier- Gestionnaire de patrimoines- Conseils et Stratégie en Investissement privé) Hello, Indeed, I am a consultant financial and I represent a group of private investors. We have a huge amount of the money for the successful investments short-term and long-term in sectors following: -industry -Chain -real estate -renewable energy -L'import export (trade) and other lucrative sectors of activity. We want a collaboration and a winning partnership winner with you. Cordially. Mr.Robert Morrisson (Consultant financial - manager of heritage- Tips and strategy in private investment)
Click to view scam #181483 - Sent on March 10, 2016, 2:45 pm by
-----Original Message----- From: Yolanda Brock [email address removed] Sent: Wed, Mar 9, 2016 7:00 pm Subject: Protect your virility Win potency battle. Buy popular impotence medicaments. Free shipping!
Click to view scam #183624 - Sent on March 10, 2016, 2:41 pm by
RE: TanishaVon meinem iPhone gesendet
Click to view scam #181478 - Sent on March 10, 2016, 2:27 pm by
Dear Sir, Wish this email find you well. Your company is an old customer of our company.I am now contacting you again as we rebrand our company name. I wish we could build some business contact again. Attached is a copy of our item specification and check if it is in line with your available products. We request you provide us with the following information: 1. Prices FOB 2. Payment Terms 3. Handling Time 4. Minimum Order Quantity (MOQ) 5. Specified delivery date from the Date of Order The inquiry valid is 30 days. If you have any question, please feel free to contact us. Thanks and Best regards Mr.Apirak U-lis Sales & Service Engineer
Click to view scam #181475 - Sent on March 10, 2016, 2:19 pm by
Reply Urgently For More details Reply to my:private email address [email address removed] Dearest One, I am writing this mail to you with tears and sorrow from my heart. With due respect trust and humanity, i appeal to you to exercise a little patience and read through my letter i feel quite safe dealing with you in this important business, honestly i am writing this email to you with pains, tears and sorrow from my heart, i will really like to have a good relationship with you and i have a special reason why i decided to contact you, i decided to contact you due to the urgency of my situation, My name is Miss Linda Kipkalya Kones, 23yrs old female and I held from Kenya in East Africa. My father was the former Kenyan road Minister. He and Assistant Minister of Home Affairs Lorna Laboso had been on board the Cessna 210, which was headed to Kericho and crashed in a remote area called Kajong'a, in western Kenya. The plane crashed on the Tuesday 10th, June, 2008. You can read more about it here After the burial of my father, my stepmother and uncle conspired and sold my father's property to an Italian Expert rate which the shared the money among themselves and live nothing for me. One faithful morning, I opened my father's briefcase and found out the documents which he have deposited huge amount of money in one bank in Burkina Faso with my name as the next of kin I traveled to Burkina Faso to withdraw the money for a better life so that I can take care of myself and start a new life, on my arrival, the Bank Director whom I met in person told me that my father's instructions to the bank is that the money would only be release to me when I am married or present a trustee who will help me and invest the money overseas. I am in search of an honest and reliable person who will help me and stand as my trustee so that I will present him to the Bank for transfer of the money to his bank account overseas. I have chosen to contact you after my prayers and I believe that you will not betray my trust. But rather take me as your own sister. Though you may wonder why I am so soon revealing myself to you without knowing you, well I will say that my mind convinced me that you may be the true person to help me. More so, I will like to disclose much to you if you can help me to relocate to your country because my stepmother has threatened to assassinate me The amount is ($8.5 USD ) Million United State Dollars, and I have confirmed from the bank here in Burkina Faso on my arrival, You will also help me to place the money in a more profitable business venture in your Country. However, you will help by recommending a nice University in your country so that I can complete my studies. It is my intention to compensate you with 30% of the total money for your services and the balance shall be my capital in your establishment. As soon as I receive your positive response showing your interest I will put things into action immediately. In the light of the above, I shall appreciate an urgent message indicating your ability and willingness to handle this transaction sincerely. Awaiting your urgent and positive response. Please do keep this only to your self for now until the bank will transfer the fund. I beg you not to disclose it till i come over because I am afraid of my wicked stepmother who has threatened to kill me and have the money alone, I thank God Today that am out from my country (KENYA) but now In (Burkina Faso) where my father deposited these money with my name as the next of Kin’s.I will send my picture to you as soon you reply. Reply to my:private email address [email address removed] Yours Sincerely, Miss Linda Kipkalya Kones.
Click to view scam #181472 - Sent on March 10, 2016, 2:07 pm by
Online Conforme contato telefonico, segue em anexo o boleto bancario para pagamento referente ao debito do CONTRATO 0000541342730. Obs: Para facilitar o pagamento foi gerado um novo boleto pela "Caixa Economica Federal". Assim que realizar o pagamento, favor encaminhar o comprovante para solicitacao da baixa do debito no Serasa. Eduardo Mendes - Dot Assessoria de Cobrancas
Begin forwarded message:From: Celin Johna [email address removed] 10 March 2016 10:46:18 GMTSubject: MY NAME IS Miss Celin JonahReply-To: Celin Johna [email address removed] NAME IS Miss Celin Jonah.My late Father is a GOLD SELLER FROM Cote d'Ivoire.I want you to help me bring it out from the security company for my life and your life as my father business partner I will give you the certificate of deposit of this gold from security company,looking to hear from you soonestMiss Celin Jonah
Click to view scam #183618 - Sent on March 10, 2016, 1:36 pm by
Dear Mr/Madam. We are a Distributors of Foods and Beverages,Cosmetics,Confectionaries products, Pharmaceuticals and Mineral Water here in Cotonou Benin and looking for a company that can supply usquality Products for importation. We are reaching out to you to purchase large quanties of your avalaible product for redistribution to our African countries.Namely: Nageria, Ghana,Niger,Mali, Chad and Benin. We will appreciate greatly if you will send(via email) to us your product specification, product list and price for commencement of negotiation or your company website so that we can make a good selection of our interested items. Kindly update with us with details and shipping with quantity/products you will able to supply. Thanks and Regards Mr. Ibrahim Hassan, Tel +229 63044593 Office, C/25 ARACOMEY Cotonou Republic of Benin.
Click to view scam #177540 - Sent on March 10, 2016, 1:35 pm by
Querido amado,Mi nombre es Nooda de Siria y le escribo esta carta con lágrimas sentidas, porque no nos encontramos con anterioridad, quisiera asegurarles que esta transacción es 100% legítima y genuina y se llevará a cabo de manera transparente.Perdí a mis padres, 3 hermanas y 2 molesta el mismo día de la explosión de una bomba por el rebelde. Con la ayuda de las Naciones Unidas, me las arreglo para escapar a un país seguro. Mi difunto padre es un multimillonario que funciona en contratos con el gobierno 70% en Siria y estoy decidido a pasar a su país la suma de $ 3,700.000.00 millones de dólares estadounidenses, que mi difunto padre guardaba en el banco.Espero tu pronta respuesta. Así que les daré todos los detalles, incluyendo mis fotos. etcéteraAtentamente,Nooda.
Click to view scam #181462 - Sent on March 10, 2016, 1:12 pm by
Dear Sir, Please Find Attached Inquiry the price of your Products and Send us your best price to Proceed Further. Thanks & Best Regards  East Palaces East Palaces Co. Tel: +974 44692498-91Fax: +974 44,692,491Po No: 23532 Doha , Qatar Website:
Click to view scam #181459 - Sent on March 10, 2016, 1:05 pm by
I'm a banker and I want us to discuss about a project that will be of benefit to both of us. You will get 40% of the fund and 60% for me. Reply for details. James  
Click to view scam #181455 - Sent on March 10, 2016, 12:57 pm by
[email address removed][email address removed] from my iPhone
Click to view scam #181450 - Sent on March 10, 2016, 12:54 pm by
-- My name is Morin , I live here in Dakar, Senegal currently. I am writing this letter to you because I have been in search of someone who can assist me on this project, so when I saw your name I decided to contact you for this opportunity and hope we can work together. Get back to me as soon as possible. Thanks
Click to view scam #181453 - Sent on March 10, 2016, 12:52 pm by
Hello dear friend,My name is Flora Smith  28 years old single lady Canadian citizen,I wish to inquire of your services to be my foreign partner / investor and support me transfer and manage my funds by investing in a profit making ventures like buying of company shares,Real Estate Investment Trust funds and Gold Jewels.I have a reasonable sum that I inherited from my  father Mr.Silas Smith, which I would like you to help me invest in your country with due respect,Once you indicate interest to assist me I will send to you all the documents related,that you may need to see as an evidence that this transaction is 100% free risk including my international passport.Please reply to me as soon as you read this message so that I can know how to proceed.Best regards.Miss Flora SmithNote:below are the major reasons for contacting you.(1) To provide a new empty bank account which this money would be transfer. if you dont want us to use your personal account .(2) To serve as a guardian of this fund since bank insist that their agreement with my father was that i provide a foriegn partner before releasing the fund.(3) To make arrangement for me to come over to your country to further my education and to secure a resident permit in your country. 
Click to view scam #181449 - Sent on March 10, 2016, 12:28 pm by
Untitled Document Si vous ne visualisez pas correctement ce message, consultez-le en ligne. Confiez le nettoyage de vos locaux à des spécialistes ! Accueillez vos visiteurs dans un lieu qui respire la propreté Bénéficiez d’une tarification à la carte Trouvez un prestataire près de chez vous et qui peut agir à tout moment Ce message vous est envoyé par LeadsLeader. D é s a b o n n e m e n t de la liste
Click to view scam #183616 - Sent on March 10, 2016, 12:23 pm by
From: Grierson, Ian Sent: 10 March 2016 10:28 Subject: Yours Congratulation! You have been picked for a $750,000:00 USD Donation  By Mr, Tom Cathy Rea, Please Contact Him Now For More Info On How To Claim You Prize Using The Below Email ( [email address removed] )
Click to view scam #181441 - Sent on March 10, 2016, 11:56 am by
Online Conforme contato telefonico, segue em anexo o boleto bancario para pagamento referente ao debito do CONTRATO 0000541342730. Obs: Para facilitar o pagamento foi gerado um novo boleto pela "Caixa Economica Federal". Assim que realizar o pagamento, favor encaminhar o comprovante para solicitacao da baixa do debito no Serasa. Eduardo Mendes - Dot Assessoria de Cobrancas
Click to view scam #181438 - Sent on March 10, 2016, 11:56 am by
Hi. i would like to introduce each an every-one an employment Opportunities at CNRL Oil company Canada, the management company of CNRL Canada is in need of foreign skill workers, you re advise to contact CNRL with your CV and international passport immediately Via email cnrlcanadacompany @gmail .com for the details of the employment and how to process immigrant visas 2016 will send to you immediately / email address is cnrlcanadacompany [email address removed] com. Thanks.
Click to view scam #181433 - Sent on March 10, 2016, 11:37 am by
 GOOD DAY Sir/Madam. I am mitchell arbert, a Reputable, Legitimate & an accredited moneyLender. I loan money out to individuals in need of financial assistance.Do you have a bad credit or are you in need of money to pay bills?i want to use this medium to inform you that i render reliable beneficiaryassistance as I'll be glad to offer you a loan at 3% interest rate toreliable individuals.companies and to start up a businessServices Rendered include:*Refinance*Home Improvement*Inventor Loans*Auto Loans*Debt Consolidation*Horse Loans*Second Mortgage*Business Loans*Personal Loans*International Loans.Please write back if interested.Upon Response, you'll be mailed a Loan application form to fill. (No socialsecurity and no credit check, 100% Guaranteed!) I Look forward permitting me tobe of service to you. You can contact me via e-mail: [email address removed] SincerelyMR. mitchell
Click to view scam #181424 - Sent on March 10, 2016, 11:29 am by
From: the desk of Dr. Ernest Dodji. General Secretary, Contract Awarding Committee Address: B.P. 2764 LOME - TOGO Lome, republic of Togo Telephone: (+228) 99 57 87 19 Dearest, May I clave your indulgence to solicit for your cooperation in a mutual beneficial business opportunity which involves safeguarding funds. In a brief introduction; my name is Dr. Ernest Dodji, the General Secretary of the Contract Awarding Committee for the African Leaders with its Headquarters in Lome, republic of Togo. I got your contact during my search for a reliable, honest and a trustworthy person to assist me in the transferring of US$18,250,000. This fund was a residue of the over invoiced contract bills awarded by the Organization of the African Union (African Leaders) intentionally for the supply of hard/soft wares, pharmaceuticals/ medical equipment, light and heavy duty vehicles, apparels and other administrative/logistics during the peace keeping projects in Republic of Sudan and Democratic Republic of Congo. I arranged and over invoiced the items supplied by different companies from different countries during the crisis. It is my desire to seek the assistance of a willing foreigner to provide me with the facilities to transfer this money out of the current account. The balance is suspended in the African Leaders grand account awaiting claims from any foreign partner to receive the fund as owner of the fund. Now African Leaders are intending to pay all outstanding balance to their foreign contractors this year as the organization is winding up its activities since the aim of returning peace to the countries and the coast has been achieved. I would like you to provide me with your private telephone and fax numbers including your address. Once I receive your response, an application for claim will be sent to you to be fill out and return back to the organization for ratification and subsequent payment I await your immediate response Dr. Ernest Dodji General Secretary, Contract Awarding Committee Telephone: (+228) 99 57 87 19.
Click to view scam #181426 - Sent on March 10, 2016, 11:27 am by
Valued Customer,Thank you for visiting Tesco.comTo ensure that your accounts has not been violated,Access to your accounts has been blocked due to possible errors detected.Restricted accounts will not be able to receive payments, send payments or withdraw funds.View your e-Document securely, www.tescobank.comYours sincerely,Tesco Bank Team.
Click to view scam #181528 - Sent on March 10, 2016, 11:15 am by
Keep in step with your loved ones' needs If this email is not displayed correctly, please view online   Act before your birthday and get more cover for your money The younger you are when you take out life insurance, the more cover you'll get for your money, so it could be worth acting sooner rather than later. Dear Mr Bartlett, I recently invited you to try our cover calculator to see whether you have enough cover for your family's needs. If you feel you need more cover and have not already contacted us, here's a reminder of how Saga Term Life Insurance could help. Our cover, provided by Legal & General, is designed to help make sure your family is financially protected should you die during the term of the policy. Why buy life insurance from Saga?A little extra for you - we've negotiated a special rate for Saga customers, to ensure you're getting the best value for money we can offer Legal & General are the UK's number one term assurance provider* Saga Term Life Insurance could provide you with cover for less than you think with premiums starting from just £6 per month depending on your individual circumstances You choose the amount you want to be covered for, or the premium you want to pay. Plus you can choose how long you want the policy to last, as long as it ends before your 80th birthday. This is not a savings or investment product and has no cash value unless a valid claim is made.Get a quote or apply online today to find out what cover could cost you. Alternatively, if you would like to speak to someone, call our friendly UK based team on 0800 072 7765 stating reference EMT03. Lines are open 8am to 8pm Monday to Friday and 9am to 5pm Saturday. Yours sincerely Andrew Strong Chief Executive †Offer available to new Saga Term Life Insurance customers who haven’t previously cancelled a policy provided by Legal & General. They will send the vouchers four months after your policy start date. Please allow time for delivery. Customers paying monthly premiums will not be eligible for vouchers if a monthly payment is missed during this time. They will cancel any policies or vouchers if they have reasonable suspicion that the offer terms are being abused. This offer is available until 31/05/2016. No cash alternative will be offered. Legal & General staff are not eligible for this offer. All terms and conditions also apply to partners or friends applying for this offer. Marks & Spencer vouchers are subject to separate terms and conditions.*Swiss Re Term & Health Watch Report 2015, based on new individual term assurance sales in 2014.   To ensure you continue to receive these emails and they appear as intended, please add our sender address to your email address book. You have received this email as you have previously provided Saga or the Acromas group of companies with your email address along with permission to contact you. If you are not the intended recipient and have received this email in error please notify the sender and delete the message from your mailbox immediately. For a complete copy of Saga's privacy policy please refer to Saga Term Life Insurance is provided by Legal & General Assurance Society Limited which is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. Registered in England and Wales (registered no.00166055).Saga Personal Finance is a registered trading name of Acromas Financial Services Limited (AFS), which is authorised and regulated by the Financial Conduct Authority. AFS is registered in England and Wales (registered no. 3023493). Registered office: Enbrook Park, Sandgate, Folkestone, Kent CT20 3SE. If you would like to contact us, please visit our contact us page and either send a message or call the relevant number listed. If you would like to update your email preferences or would prefer not to receive future email offers from Saga, please click here. CSE-AF0754-TLI  
Dear Sir, My name is Mr.Alexandre Collins from Eritrea lives in Dakar Senegal! I was into sports and communities developments programmes for many years. I have served in Niger,Mali,Mauritania and Burkina Faso respectively. Little did I know about gold before an 100kg of gold dore bars was offered to me as compensation after my contribution toward a sports development programme in a community from Burkina Faso. Commodity: gold dory bars. Quantity:50 kg first shipment Form:gold dory bars Purity: 99.6%. Finesse: 22, 05 Carats Minimum. Origin: Burkina Faso. Amount: $26,000 Per Kilo Term: FOB Procedures: Buyer arrive in Lome to pay 6.2% meant for administrative/shipments charges to deliver to Buyer refinery Payment Terms :After assayed Brokers:Commission:10% Delivery:Lome to Buyer Refinery: Im a real seller and I will only work with real buyer because Online brokers ask for document like SKR or FCO or POP or POF. No way to start, Once such Document delivered online..the Document get circulated because the actual line of broker is very long, Initially, the introduction was "I am next to Seller" or " I am next to buyer"..and the information of location of gold bar stock, identity & address of the owner are exposed online to potentially dangerous people once such document got circulated freely. Unless, a third party verification & guarantee are considered safe & valid as the above link of Gold bar Seller! kindly confirm your genuine interest. best regards. Mr.Alexandre Collins [email address removed]
Click to view scam #177582 - Sent on March 10, 2016, 10:57 am by
Click to view scam #181420 - Sent on March 10, 2016, 10:47 am by
I am contacting you to assist me with repatriating funds US$12,950,000.00 Million dollars belonging to my Late client,therefore i urge you to get back to me for more information. With best ragards, Benjamin Kossi. +228-93531504
Click to view scam #181415 - Sent on March 10, 2016, 10:11 am by
Editor HTML Online Limpe seu nome!         Limpeza do CPF no SPC (lojas), SERASA (bancos e cartões) e CCF (cheques). Protestos também serão excluídos. Seu nome ficará limpo, como se nunca tivesse sido usado antes. Quando consultado seu CPF, apresentará NADA CONSTA. Porém a dívida continuará nos locais de origem da mesma.   Como é feito?   Com a utilização de Login's e senhas especificas dos sistemas de Proteção. Quando você paga uma divida que possui restrição ativa, a empresa credora envia uma solicitação de Retirada. Portanto com tais login's e senhas Excluímos suas restrições  sem a solicitação da empresa credora. Outra opção é através da alteração da data em que a dívida é colocada no sistema. Pela lei toda dívida expira em 5 anos. O que fazemos é alterar a data de início de modo a fazer a dívida ?expirar?   ENVIE 1 EMAIL PARA [email address removed] e SOLICITE MAIORES INFORMAÇOES   Respeitamos sua privacidade, caso não deseje mais receber nossas mensagens acesse este link
Click to view scam #181412 - Sent on March 10, 2016, 10:07 am by
Sent from my iPhoneBegin forwarded message:From: PayPal [email address removed] 7 March 2016 22:39:11 GMTTo: [email address removed] ✔ [ Verification PayPal ] : View your recent activity ! ✔ a{ -webkit-transition:all .8s; -moz-transition:all .8s; -ms-transition:all .8s; padding:10px; border:2px solid #51B5FF; border-radius:2px; text-decoration:none; color:#51B5FF; } a:hover{ background:#51B5FF; color:white; } PayPal Support We've limite acces to your PayPal account. Dear Customer, Your paypal account has been limited until we hear from you. we noticed that someone tried to acces to your paypal account from unkown device so we have been obliged to limit acces to your account What You Need To Do ? Login to your PayPal account. Update your account informations . . Login To Your Account . . [Notice] : If this email was send to you in your Junk or Spam Folder Please mark it as not spam due our new security update Thanks .
Begin forwarded message:From: Marco Licani [email address removed] 9 March 2016 18:47:23 GMTTo: undisclosed-recipients:;Subject: FINANCIAL INSTRUMENT LEASING :Reply-To: [email address removed] Am a close mandate to the provider of banking instrument BG/SBLC/LC/DLC specifically for lease, at leasing price of (3% + 0.5%+X% )% of face value, Issuance by HSBC Bank London , Barclays Bank London , Deutsche Bank, BNP Paribas, & Banks in Europe, Middle East or USA.Our BG/SBLC Financing can help you get your project funded, loan financing by providing you with yearly renewable leased bank instruments. We work directly with issuing bank lease providers, this Instrument can be monetized on your behalf for 100% funding: For further details contact us with the below information.Contact : Mr. Marco LicaniEmail : [email address removed] ID:  Marco.Licani1Intermediaries/Consultants/Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.
Click to view scam #183623 - Sent on March 10, 2016, 9:48 am by
United Nations Compensation Unit, In Affiliation with World Bank Our Ref: U.N.O/W.B.O/03/16/82/05/9. Congratulations Beneficiary, Good day, in line with the meeting held yesterday we were able to found out that up till this very moment you have not received your compensation payment why You are hereby advice to stop further communication with any person regards to these and do take immediate contact with Dr. Jim Ovia of Zenith Bank Plc, for immediate release of your Compensation Payment valued of USD$500,000.00 (Five Hundred Thousand United States Dollars Only) via ATM VISA CARD payment. Be informed that the present administration is in its twilight stage to ensure that all foreign contractors/Lottery winners receive their compensation payment in this last quarter of this year. We deeply regret any financial inconveniences this temporary Economic reconstruction program might cause you and your Company. For delivery arrangement please contact Dr. Jim Ovia for further Bank Name: Zenith Bank Plc. Contact Official: Dr. Jim Ovia Email: [email address removed] Phone: +2348183400711 I apologize on behalf of the United Nation organization for any delay you might have encountered in receiving your fund in the past. Thanks and God bless you and your family. Hoping to hear from you as soon as you cash your Compensation Payment. You are required to contact the above person and furnish him with the following information that will be required to avoid any mistakes:- 1. Your Full name: 2. Contact Address / Your Country: 3. Telephone / Fax Number: 4. Marital Status/ Age / Occupation 5. Sex / Identification Congratulations, and I look forward to hear from you as soon as you confirm your payment making the world a better place. Regards, Stephen O'Brien The Under-Secretary-General and Emergency Relief Coordinator
Click to view scam #181408 - Sent on March 10, 2016, 9:37 am by
 FROM THE DESK OF: Mr.Don Bright,SENIOR ADVOCATE OF BENIN REPUBLICADDRESS: 207 AVENUE GOVERNMENT AREA BENIN REPUBLIC.Attention,Am glad to announce to you today that a new payment policy has been adopted and you have been short listed for payment via Online Banking for the transfer of your fund sum of $40Million United State Dollars, So kindly urgent contact the Bank Of Africa Plc. Benin republic where the funds approve by Benin Republic government to transfer online into your account and you are to assure you follow there online payment instruction to make sure the transaction goes successful.Below is the contact information of Bank Of Africa Benin Republic: Contact Person: Dr. Mark OliseE-mail: ( [email address removed] )Mobile Phone: +229 67586565Endeavor to email him the following information for immediate processing.FULL NAME::::::::::::FULL CONTACT ADDRESS::::::PHONE NUMBER:::::::::::::FAX NUMBER:::::::::::::OCCUPATION:::::::::::::MARITAL STATUS: : :::::::AGE:::::::::::::SEX:::::::::::::EMAIL ADDRESS:: :::::::::::COPY OF ID OR PASSPORT ATTACHMENT: : :::::::::::These are the requirements that you need to be aware of before you contact him below. 1)You will fill the online account opening form Bank Of Africa PlcBenin Republic. Send him an email in regards to your funds $40Million United State Dollars, that has been approved by the Federal Governmen of Benin republic to transfer on your behalf through there online banking service.Thank you, From Federal Government Benin RepublicMr.Don Bright,
Click to view scam #181400 - Sent on March 10, 2016, 9:32 am by
Please check the attached swift copy of payment and kindly confirm receipt of payment with your bank. Thanks and Regards
Click to view scam #177510 - Sent on March 10, 2016, 9:28 am by
5 CATEGORÍAS ▸▸▸ 10% o 20% ¡Gana ProzisPoints y cámbialos por regalos! ¿No consigues ver las imágenes? Haz click aquí Los artículos están limitados al stock existente y al stock atribuido a esta campaña, salvo rotura de stock o error tipográfico. Para estar seguro de que recibes siempre nuestros correos, por favor, añade a [email address removed] a tu lista de contactos de correo electrónico. Por favor, no respondas a este correo automático. Si deseas ponerte en contacto con Prozis, deberás hacerlo a través de nuestra página web o llamando al número 902 789 299. Si no deseas volver a recibir más correos nuestros, por favor, haz clic aquí para cancelar tu suscripción a nuestra lista de contactos. Puedes ver nuestra Política de Privacidad aquí.
Click to view scam #177505 - Sent on March 10, 2016, 9:13 am by
For Your Attention I know you will be skeptical to reply my email base on what is happening in the internet world today. One have to be very careful as scam has taken over the internet today to defraud innocent citizens, this has made it very difficult for people to believe anything that comes through the internet. I got your contact from your Email domain hence the desire to contact you is for partner with me. If you are honest and can be trusted, I think we can work together on this project. I am an American and you should be rest assured that I cannot be involved in scam in any way. I am Gen.Raymond Odierno, from the U.S. Army; Among those deployed from Iraq in the beginning of the war in 2003.I really need your help in assisting me with the safe keeping of my funds which was moved to a private Security Company from Iraq. I hope you can be trusted? Though, I would like to hold back some information for security reasons for now until you have found time to visit the BBC website stated below to enable you have an insight of what I intend sharing with you, believing that it would be of your desired interest one-way or the other. I wait to hear from you having visited the above website to enable us discuss on a more clarifying manner to the best of your understanding. I must say that I am very uncomfortable sending this message to you without knowing truly if you would misconstrue the importance and decides to go public. In this regards, I will not hold back to say that the essence of this message is strictly for mutual benefit between you and I and nothing more. I will be vivid and coherent in my next message. meanwhile, could you send me an email confirming that you have visited the site. Reply to this e-mail for security reasons; [email address removed] Best Regards Gen.Ray.
Click to view scam #181403 - Sent on March 10, 2016, 8:49 am by
ã. Kèeâ - 11 ìàpòa, 2016 ã. Ìèíèìèçaöèÿ íàëoãîâ 2016. Çaêîííûìè cïocîáàìè B ÑÂEÒÅ ÈÇÌÅHEÍÈÉ HÊÓ. Hàëoãîâàÿ ðeôîðìà 2016. Hîâûå èçìeíeíèÿ ïo ÏPÈÁÛËÈ, HÄC, EÍ, HÄÔË, ÅCB. ÈÇÌEÍÅÍÈß CÕÅÌ ìèíèìèçaöèè. Ïeðñïåêòèâíûå èçìeíåíèÿ. Íoâoñòè, aêòóàëüíûå, ñëoæíûe ïpîáëåìû íàëoãîîáëîæåíèÿ. AHÒÈîïòèìèçàöèÿ (ðèñêoâûå oïåðàöèè, êoòopûìè íe còîèò ïîëüçoâàòüñÿ). ÏPÎBÅÐÊÈ: íîâûe òåíäeíöèè. Ïpaêòè÷åñêèå ðeêîìåíäàöèè. Kîììeíòàðèé è ðaçúÿñíåíèÿ oò âeäóùèõ ýêcïeðòîâ. ÍE ÒÎËÜÊO ÊOHÊÐÅÒÍÛÅ CÕÅÌÛ, HÎ È KÎÍÖÅÏÒÓÀËÜÍÛÅ OÑHÎÂÛ HÀËOÃÎÂÎÃÎ ÏËÀHÈPÎÂÀÍÈß. HE ÈÑÏOËÜÇÓÉÒÅ BÐEÌÅÍÍÛÅ ÌÅPÛ – ÓÏPAÂËßÉÒÅ HÀËOÃÎÂÛÌÈ ÏÐÎÖEÑÑÀÌÈ ÏOÑÒÎßÍÍÎ. Òeë.: (044) 362-7625 ÎÔOPÌÈÒÜ ÇÀßBÊÓ ÀBÒOÐÛ È BEÄÓÙÈE Kèpø Aëåêñàíäð Bèêòîðîâè÷ – Ãópó ìèíèìèçaöèè íàëoãoâ, ÍÀPÎÄÍÛÉ ÄEÏÓÒÀÒ ÓÊPÀÈÍÛ (Êoìèòeò ïo âoïpoñàì íaëîãîâîé è òàìîæeííîé ïoëèòèêè), Cîâeòíèê Ïðåìüeð-Ìèíèñòðà Óêpàèíû (ïo íaëoãoâîé ðåôoðìå), Øåô-påäàêòîð è îcíîâàòåëü æópíàëa «ÁÓÕÃÀËÒEP», ÷ëeí Coâeòà ïpåäïðèíèìàòåëåé ïpè KAÁÌÈÍÅ, çacëóæ.ýê.Óêpàèíû, ä.ý.í., Ph.D. ×ëeí-êîpðåñïîíäåíò AÝÍÓ è ÌÊA, ïpoôåññîð ÕÈÓ. Kíèãè è ïóáëèêaöèè. Aâòop è âeäóùèé òeëeïðîãðàìì: «Íàëoæíèêè» (áîëee 150 ñeðèé), «Ïpoñòî ÿ ðàáoòàþ âoëøåáíèêoì», «Hoòaòêè ïpo ïoäaòêè», «Âíeøòàòíûé ñoâeòíèê», «Íaëîãè è æèçíü», «O íàëoãàõ oò Kèðøà». Òâepäîìåä Aíäðeé Àíaòoëüåâè÷ – Koíñóëüòàíò BEÐÕÎÂÍÎÉ ÐAÄÛ ÓKPAÈÍÛ ïo âoïðoñàì íaëîãîîáëîæåíèÿ, ÷ëeí Oáùecòâåííûõ êoëëeãèé Koìèòeòà BÅÐÕÎÂÍÎÉ ÐAÄÛ ïo âoïpîñàì íàëoãoâîé ïoëèòèêè, ÷ëeí Oáùecòâåííîé êoëëeãèè ïpè ÃHÀ Óêðaèíû (ÃHAÓ), îáoçðåâàòåëü ïo íàëoãàì ãàçeò "ÁÈÇÍEC" è "ÁÓÕÃAËÒEPÈß", Ïpåçèäeíò AÑÎÖÈÀÖÈÈ ÍAËOÃÎÂÛÕ ÊÎHÑÓËÜÒÀÍÒÎÂ, Ïðèíèìaë ó÷acòèe â pàáîòå ðaáo÷èõ ãpóïï ïpè paçpàáîòêå HÀËÎÃÎÂÎÃÎ ÊOÄEÊÑÀ ÓÊPÀÈÍÛ. Áoãäàíoâà Îëüãa Cåðãååâíà – Óïðaâëÿþùèé Ïapòíåð Aóäèòîpñêîé êoìïàíèè CERBERUS (ãpóïïa OÌP). Cåðòèôèöèðîâàííûé ïðaêòèêóþùèé áóõãaëòeð-àóäèòîð, ñïeöèàëèñò ïo íaëîãîâîìó çàêîíoäàòåëüñòâó. ×ëeí Hàáëþäaòåëüíîãî ñoâeòà ÏÀËAÒÛ HAËÎÃÎÂÛÕ ÊÎHÑÓËÜÒÀÍÒÎÂ. Çaìeñòèòåëü Ãëaâû Kîìèòåòà ïðåäïpèíèìàòåëåé ïo âîïðoñàì íaëîãoâîãî êoíñóëüòèpîâàíèÿ ÒÏÏ Óêpàèíû. ×ëeí påâèçèîííîé êîìèccèè Ìeæäóíàðîäíîãî Oáùåcòâà Ïîëücêèõ Ïpåäïpèíèìàòåëåé â Óêpaèíå. Ëåêòîp êóðcîâ ócoâåðøåíñòâîâàíèÿ ïpîô. çíaíèé aóäèòopîâ Óêðaèíû ïpîãpàìì ÀÓÄÈÒÎPÑÊÎÉ ÏÀËAÒÛ ÓÊPAÈÍÛ. ×ëeí Oáùåñòâåííîãî ñoâeòà ïpè ÃÔC Óêpaèíû. Ïaïûðèíà Oëüãa Ãðèãîpüåâíà - cåðòèôèöèðîâàííûé áóõãàëòeð-ïðàêòèê (ÑAÐ), ýêcïeðò-êîíñóëüòàíò, ðeäàêòîð ãaçåòû "ÁÓÕÃAËÒEPÈß", àâòop ìíîão÷ècëåííûõ ïóáëèêaöèé â ïepèîäè÷åñêèõ èçäaíèÿõ è êíèãàx. Kóçíåöoâ Äeíèc Bëaäèìèpîâè÷ - Óïðaâëÿþùèé ïaðòíeð Óêpaèíñêîãî îôèca Þpèäè÷åcêîé êîìïaíèè «AMOND & SMITH Ltd». Cïåöèàëèñò ïo óêpàèícêîìó è çapóáeæíîìó êopïîðàòèâíîìó ïpaâó, èíâecòèöèoííîé äeÿòeëüíîñòè èíîcòpàííûõ êoìïàíèé â Óêðàèíe. Oáøèðíûé oïûò ñoïpîâîæäåíèÿ êoíñóëüòàöèîííûõ ïðîeêòîâ ïo pàçðàáîòêå è ðeaëèçàöèè cõeì íaëîãoâîãî ïëàíèpoâàíèÿ c ó÷àcòèeì íåðeçèäåíòíûõ êîìïaíèé. àóäèòîðèÿ óñïåõ ìåíåäæìåíò ñîòðóäíèê âàëþòà êîíñóëüòàíò çàðàáîòîê êîíñóëüòàöèÿ îòâåòñòâåííîñòü ïîääåðæêà ìîòèâàöèÿ ìåíåäæìåíò ñîòðóäíèê ìåäëèòåëüíîñòü ÏPOÃPAÌÌA ÌÈHÈÌÈÇAÖÈß B ÍOÂÛÕ ÓÑËOBÈßÕ. Îpãàíèçàöèÿ íaëoãoâîãî ïëaíèpoâàíèÿ, ìèíèìèçaöèè ía ïðeäïpèÿòèè. KOÍÖÅÏÖÈß HÀËÎÃÎÂÎÉ PÅÔÎÐÌÛ 2016. Ee âëèÿíèe ía cóùecòâóþùèå cxeìû è ìoäåëè ïëàíèpîâàíèÿ è ìèíèìèçaöèè íaëoãoâ. Íaëîãîâûå âoçìîæíîñòè ÍKÓ. Ïëaíèðîâàíèå, oïòèìèçàöèÿ è ìèíèìèçaöèÿ íàëîãoâ. Ìeòîäû, âèäû. Kàêèe íàëoãè ìèíèìèçèpîâàòü? Ïðîòèâoäåéñòâèå ÃÔC oïòèìèçaöèè. Òèïîëoãèè «coìíèòåëüíûõ» cxeì (ïðaêòèêa ÃÔC, Ãocôèíìoíèòîðèíã). Heäåéñòâèòåëüíîñòü äoãîâoðîâ: ñóä.ïpaêòèêà. Ïðèçíaíèe ñäeëîê íè÷òoæíûìè, ôèêòèâíûìè: ïîcëåäñòâèÿ. Ïpèçíàêè íåpeàëüíûõ è áecòîâàðíûõ îïepàöèé. Ïèñüìo HÁÓ «Påêoìåíäàö³¿ ùoäo oçíaê ðèçèêoâèõ oïåðàö³é». Íaëè÷íûe oïepàöèè ïoä êoíòpîëåì. Ïpèçíaêè ðèñêa. Aíàëèç çaêîííûõ ìeòoäîâ, íaïðaâëåííûõ ía oïòèìèçaöèþ ÍAËÎÃÀ ÍA ÄOÁAÂËÅÍÍÓÞ ÑÒOÈÌÎÑÒÜ (HÄC). ÊAÐÄÈÍÀËÜÍÎÅ ÐEÔÎÐÌÈÐÎÂÀÍÈÅ íà÷ècëåíèÿ è óïëaòû HÄC. ×òo èçìåíèëoñü c aäìèíèñòpèðîâàíèåì (CÝÀ) è HÄÑ-c÷åòàìè.? Âoçìîæíà ëè oïòèìèçàöèÿ â óñëoâèÿx ÍÄC-ñ÷åòîâ? Ïepcïåêòèâû è oøèáêè ÑÝA. Ìaíèïóëÿöèè c Ôoðìóëoé (÷òo óápaëè, ÷òo oñòàëîñü). Ìîæío ëè çacòàâèòü ôopìóëó ðàáoòàòü ía cåáÿ? «Ñõeìû» ïo ïpoäàæå íàëoãîâîãî êpeäèòà: ÷òo ocòàëîñü? Hàëîãîâûå ÿìû. Ñïoñîáû ìèíèìèçaöèè ÍÄC (çàêoííûe è íe î÷eíü). Çaêîííûe cxeìû: óìeíüøåíèå cóììû íàëoã.oáÿçàòåëüñòâ (HÎ), îòcðî÷êà ïëàòeæåé â áþäæeò, èçìeíåíèe ïðeäìeòà äoãoâoðà, ðacïðåäåëåíèå ÍÄC ìeæäó ñâÿçaííûìè ïëaòåëüùèêaìè, èñïoëüçîâàíèå ëüãoò è ñïeöpåæèìîâ. ÁåçHÄC-íûå îïepàöèè. Oïepàöèè, ïo êoòîpûì íe âîçíèêaåò oáúeêò íaëîãîîáëîæåíèÿ. Âàpèàíòû ïîëó÷eíèÿ äeíåã áeç HÄC. Øòpaôû è íeócòoéêè ïo äîãoâoðó. Ðeêëaìíûå paçäa÷è áeç HÄC – êaê îáoéòèñü áeç áåñïëaòíîé ïocòaâêè + cîxðàíèòü HÊ. Peêëàìíûå aêöèè â pàìêaõ ìaðêåòèíãîâîé ïoëèòèêè. «ÄEØEBÛÅ» ÏPOÄÀÆÈ, áåcïëaòíàÿ pàçäà÷à. Âoçìeùåíèå pañõîäîâ c ïoçèöèè íaëoãîâ. Oñoáûå ïðaâèëà âoçìåùeíèÿ òðaícïîðòíûì ýêcïeäèòoðàì. Ìoãóò âîñïoëüçîâàòüñÿ ocòàëüíûå? (He)oáëàãàåìûå HÄC oïeðàöèè. Íàëè÷èe îáúeêòa oáëoæåíèÿ HÄC â çàâècèìîñòè oò ìåcòà ïocòàâêè Ò, Ó è ôîðìóëèpîâîê äoãoâoðà. Ôèíàíñoâûé ëèçèíã ïpè ïoñòaâêå íeîáoðîòíûõ àêòèâoâ: íeoáxîäèìûå ócëîâèÿ è ïpeèìóùåñòâà. Ñoâìeñòíàÿ äåÿòeëüíîñòü (CÄ). Âêëaäû èìóùeñòâoì (òoâaðàìè, ócëóãaìè, ïðaâaìè), äåíüãaìè: ñxeìû è íàëîãoâûå ïocëåäñòâèÿ. Hàëîãîâûé ñòàòóc ëèöa, âeäóùeãî ó÷¸ò peçóëüòaòîâ CÄ. Kîãäa CÄ íe eñòü ïëaòeëüùèê íàëoãîâ? CÄ è äoëåâîå ó÷àcòèå: pàçíèöa? ÁAÇÀ ÍÀËOÃÎÎÁËÎÆÅÍÈß - oïòèìèçàöèÿ. Íe íèæe öeíû ïpèoápåòåíèÿ äëÿ òîâapîâ (P,Ó). Hå íèæe áàëaíñîâîé äëÿ íeoáîðîòíûõ àêòèâoâ. ×òo òàêoå öåía ïðèîápåòåíèÿ è ìoæåò ëè oía áûòü ìeíüøå ó÷eòíoé còoèìoñòè? Ïðoäaæà íèæe öeíû ïpèoáðåòåíèÿ ïîñpåäíèêàìè. Âoçâpàùåíèå îáû÷íûx öeí. Ñïîcîáû îïpåäåëåíèÿ oáû÷íîé öeíû ïpè ïpîäaæå ãoòîâoé ïðoäóêöèè èëè ócëóã. ×eì ÷ðåâaòà ïpoäaæà íèæe ñeáåñòîèìîñòè? ÒPÀÍÑÔÅÐÒÍÛÅ ÖEHÛ è ÍÄC. Íoâîñòè. Îïòèìèçaöèîííûå íþàícû. Áaëàícîâàÿ còoèìîñòü íeîáîðîòíûõ aêòèâoâ (HA): âëèÿíèe èçìeíeíèé ía áaçó íàëoãoîáëîæåíèÿ. Ñïècaíèå c áàëàícà òîâapîâ è HA. Hoâûe ïpaâèëà ócëîâíîé ïocòàâêè ïpè oáíàpóæåíèè íeäîñòà÷. ÄAÒÀ HA×ÈÑËÅÍÈß HÄC - oòcpî÷êà. Ìîæío ëè «oòoäâèíóòü» íà÷ècëeíèå íàëoãoâûõ îáÿçaòeëüñòâ? Ècïîëüçoâàíèå ïoíÿòèé «îòãpóçêà», «ïepåõîä ïpaâà ñoácòâåííîñòè». Äaòa oòãðóçêè êaê ïåpâoå cîáûòèe è ìoìeíò âoçíèêíoâåíèÿ íaëîãoâûõ oáÿçaòåëüñòâ (HÎ). Äoëãîñðî÷íûå äîãîâoðû â íîâûx ócëoâèÿõ (ïpåèìóùåñòâà è pèñêè). Òoâapíûé êpeäèò è pàcñðî÷êà. ÂÇAÈÌÎÇÀ×ÅÒÛ C ÊOHÒÐÀÃÅÍÒÀÌÈ êaê cðåäñòâî èçáeæaòü ía÷ècëåíèÿ ÍÄC. Ðañïðåäåëåíèå HÄC ìeæäó câÿçaííûìè ïëaòeëüùèêaìè. Ïpèìeíåíèå êëañcè÷åñêèõ ñõeì è pàcïðåäåëåíèå ïîñòaâîê â ãpóïïå ïpeäïpèÿòèé. Ïocðåäíè÷åñêèå äoãîâoðû. 1. Óìåíüøeíèe cóììû íaëoãîâûõ oáÿçàòeëüñòâ? 2. Ócëoâèÿ äîãoâoðà – êaê îòñpî÷êà ïëaòåæåé â áþäæeò. Ïocpåäíè÷åñêèå îïåpàöèè (c ïëaòåëüùèêaìè è íeò). EH - â poëè ïocpåäíèêîâ è çaêaç÷èêîâ. Ïîñpåäíè÷åñêèå ócëóãè (c / áeç HÄÑ) â oïepàöèÿõ c ðåçèäeíòàìè. Ìoæío ëè èçáåæaòü íà÷èñëeíèÿ HÄC â ïoëíîì oáúeìe ïocðåäíèêàìè? Çaìeíà ïðeäìeòà äîãoâîðà. Ôoðìóëèpîâêè äîãoâoðîâ o ïðeäîñòàâëåíèè ócëóã: äëÿ æeëàåìîãî HÄÑ ðåçóëüòaòà. Äoãoâîðû xpàíåíèÿ, ócëóã: cïoñîáû ìèíèìèçaöèè ÍÄC. Ëüãoòû è ñïåöpåæèìû. Ïpîãðàììíîå îáecïå÷åíèå c HÄC è áeç. Ãëàâíoå – äîãoâîð. Pacïðåäåëåíèå âxîäíîãî HÄÑ ñóáúeêòàìè ñïåöpåæèìà â c/x. Îòìeía ëüãoòû ïo çeðíó. Pàñïðåäåëåíèå è oòðàæåíèå íàëoãoâîãî êðåäèòa. ×òo áóäeò ïpè íåía÷èñëåíèè HÄC ïo ócëoâíûì ïoñòaâêàì? HAËÎÃÎÂÛÉ KÐÅÄÈÒ (HK), HAËOÃÎÂÛÅ OÁßÇAÒEËÜÑÒÂÀ (ÍO) è HÄC-ñ÷åòà. Äoêóìåíòàëüíîå ïoäòâåðæäåíèå HÊ ïo HÄÑ. «Áåcòoâàðíûå» cäåëêè. Poëü ïeðâè÷íûx äîêóìeíòoâ, â ò.÷. ÒÒH è ïóòeâûx ëèñòoâ äëÿ HÊ. Çàêîíoäàòåëüñòâî, ïpoâåðêè, ñóä.ïpàêòèêà. Ïðèçíaíèå cäåëêè íè÷òoæíîé ïpè ïðoâeðêå: ïoçèöèÿ ÄÔC è cóäåáíaÿ ïpàêòèêa. Cðîêè xðàíåíèÿ äîêóìeíòoâ, ïîäòâepæäàþùèõ HK. HAËOÃÎÂÛÅ HÀKËÀÄÍÛÅ (HH). Hîâûå âoçìîæíîñòè äëÿ ïoêóïàòåëÿ è íoâûå ðècêè äëÿ ïpoäàâöà. Îôoðìëåíèå. Påêâèçèòû: c 1 ÿíâaðÿ ïo÷òè âce – íeîáÿçaòåëüíûå? Æaëîáà – çàïpîñ – ïpoâeðêà – îòâåòcòâåííîñòü (êaê îòñòoÿòü íaëoãoâûé êpåäèò c 1 ÿíâapÿ?). Oøèáêè â çàïoëíeíèè (êoä ÓÊÒBÝÄ, íîìeíêëaòóðà ócëóã, eäèíèöû èçìepåíèÿ è ò.ä.). Ëèøíèe íaëîãîâûå íaêëàäíûå. Íecîâïàäåíèå ïîäïèñeé. Ècïoëüçoâàíèå câîäíûõ íàëîãoâûõ íàêëaäíûx: ïpeèìóùeñòâà è íeäocòàòêè. Ìoæíî ëè cocòàâëÿòü ñâoäíûå HÍ âìåcòo èòîãîâûx? Ïîãðeøíîñòè ÍH: ÃÔC è ïoçèòèâíaÿ cóä.ïðaêòèêà ÂACÓ. EPHÍ. Ðeãècòðàöèÿ è íe påãèñòðàöèÿ HÍ: âëèÿíèe ía ôoðìóëó c 1.07. Oòêaç â ðeãècòðàöèè, îøèáo÷íàÿ påãèñòðàöèÿ. ×òo ëó÷øe äeëàòü? Hàëîãîâûé êðeäèò (HK) áeç HÍ: êoãäà âîçìoæíî? Ãapàíòèéíûå çàìeíû òoâàpîâ, â ò.÷. BÝÄ. ÍK ía îcíîâàíèè âpåìeííîé äeêëapàöèè. Bâoç àpåíäîâàííîãî èìóùåcòâa, áecïëàòíûõ oáðaçöîâ. Ñïèñaíèå òîâapîâ (ïpèîáðåòåííûõ â Óêðàèíe, ça póáeæoì, èìïopòíûõ): ïoð÷è, êpaæè... «Çaïoçäaâøèé» íàëoãoâûé êpåäèò (ÍK) ïo còàðûì HÍ, PÊ è òàìîæeííûì äåêëaðàöèÿì. Ïpaâo ía HÊ: ïpè èñïpàâëåíèè oøèáîê â HH â ñëeäóþùèx ïeðèîäàõ; ïpè ñâoåâðåìåííîé/íåñâîåâðåìåííîé peãèñòðàöèè PK; ïo còapûì HÍ. Îòðèöaòåëüíîå çíà÷eíèe HÄC. Ðècêè. Ïðoöeäóðà. Ecòü ëè âpåìåííûå îãpaíè÷åíèÿ? Kaê ïpàâèëüío èñïoëüçoâàòü? Áþäæåòíîe âoçìåùåíèå. Íoâûå âîçìoæíoñòè c 1.02. Äeéñòâóåò ìîpaòîðèé ía ïpoâåðêè? Kaê âûïoëíèòü êpèòeðèè è ïoïacòü â ïeðâûé peeñòð? ÎCHÎÂÍÛÅ ÔOHÄÛ. Ïepeâîä OÔ â ïpeäåëàõ áàëàícà äëÿ íåïpîèçâîäñòâåííîãî ècïoëüçîâàíèÿ. Kðàæè, íåäîcòà÷è, cïèñaíèå. Ëèêâèäaöèÿ OÔ: áeç HÄÑ? Ïpîäàæà ëoìà (paçáîðêà, oòõoäû): áeç óñëîâíoé ïocòàâêè èëè áeç pacïðåäåëåíèÿ ÍÄC. Oïòèìèçaöèè â BÝÄ. (Íe)íà÷èñëåíèå HÄC â BÝÄ. Ïðèìeíåíèå êëàccè÷åñêèõ cõåì. Heòèïè÷íûé ýêñïopò: ÃÔC è cóä.ïðàêòèêà BÀÑÓ. Èìïopò è ýêñïîpò òoâapîâ â paìêaõ ïoñðåäíè÷åñêèõ äoãîâoðîâ. Bëèÿíèe èçìeíåíèé êóðcà è öeíû äëÿ êoìèòeíòa è êîìèccèîíåðà. Èìïopò áeç HÄC: òaìîæeííûå påæèìû, äàâaëü÷eñêèå oïepàöèè, âîçâpaò áðàêa. Èìïîpò ÷/ç ïîñpåäíèêîâ: ñõeìû c/áåç ÍÄC. Èìïopòíûe ïoñòàâêè. Çaùèòà íaëoãoâîãî êpåäèòà (HÊ) ïo: âðåìeííûé, áeñïëaòíûé ââoç; äëÿ oïepàòèâíîé aðeíäû, ëüãîòíûx oïeðàöèé... Ñxåìû ïo âûâoäó cðåäñòâ ça ïpåäåëû Óêpaèíû ÷eðåç îôôøopû. Äàâàëü÷eñêàÿ ïepeðàáîòêà / èçãoòoâëåíèå ãoòoâîé ïðoäóêöèè? Ócëóãè (+ BÝÄ): HÄÑ / áeç / «0» còàâêà, ÷òo âûãîäíåe? Òoíêîñòè äoãoâîðîâ: êaê côîðìóëèðîâàòü óñëoâèÿ äëÿ íóæíoãî ÍÄC-ðåçóëüòàòà? Èìïîpò ócëóã 2016: íoâûå ïðàâèëa. Hàëè÷èå oáúeêòà íaëîãoîáëîæåíèÿ â çaâècèìoñòè oò ìåñòa ïocòaâêè Ò,Ó, ôîpìóëèpîâîê äoãoâoðà. Ìaðêåòèíã, ðeêëàìà, êoícaëòèíã, aðeíäà: íþaícû. Aãåíòcêèå, ïopó÷èòeëüñòâî. Äaâaëü÷eñêàÿ ïepåðàáîòêà. Ócëóãè c «- » còoèìîñòüþ. Kàê ïðàâèëüío îôopìëÿòü aêò? Äàòa ïoäïècaíèÿ aêòà è äàòa xoç. oïeðàöèè: äoëæíû ëè oíè ñîâïaäàòü? Ïocëeäñòâèÿ, âapèàíòû. ÄÎÃÎBÎÐÛ (êopðåêòíî ñoñòàâëåííûå), ÏÅÐBÈ×ÍÛÅ ÄOÊÓÌÅÍÒÛ (ïpàâèëüíî oôîpìëåííûå): êaê óñëoâèe çaùèòû íaëîãoâîãî êðeäèòa). Ñäeëêó ïðèçíaëè «áecòîâàðíîé»: ÷òo äåëaòü? «Cíÿòèe» íaëoãîâîãî êpeäèòà (ÍK): ocíîâàíèÿ, êaê îòcòîÿòü ÍK ïoñëå ïpîâåðêè? «Hè÷òoæíûå» cäåëêè: þð.îáoñíîâàíèå çaùèòû HÊ. Ìeòîä.ðåêîìåíäàöèè ÃÔC - äoêàçaòåëüíàÿ áaça ïpèçíàíèÿ íè÷òoæíîñòè. Ïpîâeðêè. Ïðèçíaíèe cäeëoê íeäeéñòâèòåëüíûìè. Ïoñëeäñòâèÿ. Cò 205 è cò. 191 ÓK ía äèpeêòîðà. BACÓ, ñóä.ïðaêòèêà (â ïoëüçó ïëaòåëüùèêa). Ñeðûå / ñoìíèòeëüíûå» êîíòpàãåíòû è ÍÄC: ïoçèöèÿ ÃÔC, cóä.ïðàêòèêà. «Bûãîäîïîëó÷àòåëè», «òpàíçèòeðû» - cïîcîáû áoðüáû ÃÔC. Àííóëèpoâàíèå peãècòðàöèè ÍÄC. Óæecòo÷åíèå «ócëîâíîé ïpoäaæè îcòàòêîâ / ïpoäóêöèè». Kàê èçáeæaòü íà÷ècëeíèÿ ÍÄC? «9 còàí». Ïðèíóäèòåëüíoå ëèøåíèe còàòóñà ïëàòeëüùèêa HÄC (îòcóòñòâèå ïo ìeñòoíàõîæäåíèþ). Ïoçèöèÿ ÃÔC ïo âoccòàíîâëåíèþ peãècòðàöèè. Ìèíèìèçaöèÿ, oïòèìèçaöèÿ è ïëàíèpoâàíèå HAËOÃÀ HA ÏPÈÁÛËÜ. Bñe ïo-íîâoìó â 2016 ãoäó. ÈCÏOËÜÇÎÂÀÍÈÅ ÊOHÖÅÏÖÈÈ ÍÀËOÃÎÂÎÃÎ KOÄÅÊÑÀ (HÊÓ) ÄËß ÎÏÒÈÌÈÇAÖÈÈ HÀËOÃÎÎÁËÎÆÅÍÈß. 4 ìeõàíèçìà íàëoãîîáëîæåíèÿ. ÌCÔO è ÏCÁÓ. Äîxoä äo 20 ìëí. êoðpåêòèðîâîê íe òpåáóåò. Èñïoëüçoâàíèå còàòócà ïëàòeëüùèêà íaëîãà ía ïpèáûëü. Êopðåêòèðîâêè êaê óêaçaòeëü oïòèìèçàöèè. Hå oáócëîâëåííîñòü õîç.äeÿòåëüíîñòüþ. Ôècêaëüíûe acïåêòû íoâîé Äeêëàpàöèè è ïðoòèâoäåéñòâèå èì. ÐAÑÕÎÄÛ. Këacñèôèêàöèÿ ðacõîäîâ è ee âëèÿíèe ía ôèíàíñoâûé peçóëüòaò. Äeøåâûå ïðoäàæè è áecïëàòíûå îïåpàöèè. Èçáàâëeíèå oò çaëeæaëîé (íåãîäíoé) ïpîäóêöèè. Pañõîäû âêëþ÷àeìûå â ñeáåñòîèìîñòü è íeò. Ôîpìèpîâàíèå ñeáeñòîèìîñòè. Oïåðàöèîííûé öèêë áoëüøe 1 ãîäa. Ïeðe÷åíü è cîcòàâ ïeðåìåííûõ è ïoñòîÿííûõ îáùeïpîèçâîäñòâåííûõ ðañõîäîâ, áaçû èx pañïðåäåëåíèÿ. ÌÅÕAÍÈÇÌÛ Ó×ÅÒHOÉ ÏOËÈÒÈÊÈ êaê èícòpóìåíòû oïòèìèçàöèÿ íàëoãà ía ïpèáûëü â 2016 ãoäó. Âëèÿíèe âûáîða ïpèíöèïoâ, ìeòoäoâ è ïðoöåäóð ía ôèíàícîâûé ðåçóëüòaò. Ñoäeðæàíèå ïðèêaçà oá ó÷eòíîé ïîëèòèêe. Çàïacû. Ìåòoäû oöeíêè âûáûòèÿ, óöåíêa. Ïpoôeññèîíàëüíûå cóæäeíèÿ. Ïpeâàëèðîâàíèå ýêoíoìè÷åñêîé cóòè íaä þðèäè÷ecêîé ôîðìoé. «ÄOÕOÄÛ» è «PÀÑÕÎÄÛ». Èñ÷eçíóâøèe òeðìèíû. Ocíoâíûå ìoìeíòû, oïðåäåëÿåìûå â ó÷åòíoé ïîëèòèêe. Ñóùeñòâåííîñòü – ôaêòop âëèÿþùèé ía ôèíaíñîâûé påçóëüòàò HOBÀÖÈÈ ÏO ÓÌOË×AÍÈÞ è ïpåäoñòàâëåííûå èìè âîçìoæíoñòè îïòèìèçaöèè. Bàëþòíûe îïepàöèè. Kópñîâûå paçíèöû, ècêëþ÷eíèÿ èç pàçíèö âëèÿþùèx ía ôèíaícîâûé påçóëüòàò. Bîçâðàòíàÿ ôèíàíñoâàÿ ïoìîùü. Ècïðàâëåíèå oøèáoê. «Çàáûòûe» ðacõîäû è påòpîñïåêòèâíûé ìåòoä. Ïåpåäà÷à êoíòðoëÿ è ïpaâî coácòâåííîñòè ïpè oïpeäåëåíèè äoxîäà. OÑHÎÂÍÛÅ CÐEÄÑÒÂÀ – ÂÎÇÌOÆÍÎÑÒÈ ÀÌOÐÒÈÇÀÖÈÈ. AÊÒÈBÛ. Kpèòeðèè ïðèçíaíèÿ è äåécòâèÿ cëeäóþùèå ïpè óòpaòe còàòóñà aêòèâîâ. Óìeíüøåíèe ïoëeçíoñòè - còaíäàðò äëÿ âoéíû. Pañõîäû ïpè ðeìoíòàõ è óëó÷øåíèÿx HÀ. Kàïèòaëèçàöèÿ èëè íeò. Ëèêâèäaöèîííàÿ còîèìoñòü. Ècïoëüçóeì ïepåîöåíêó. Îñoáûé ñòaòóñ èíâåcòèöèîííîé íåäâèæèìoñòè. ÍÅÌAÒÅÐÈÀËÜÍÛÅ ÀÑÏEÊÒÛ (HÌÀ) OÏÒÈÌÈÇÀÖÈÈ HAËOÃÎÎÁËÎÆÅÍÈß. Ïðaâîóñòàíàâëèâàþùèå è ïeðâè÷íûe äîêóìeíòû. Îáúeêò ó÷åòa - ïðàâa. Ïeðeäà÷à ïpaâ ía oáúåêòû èíòåëëeêòóaëüíîé cîácòâåííîñòè. Áóxãaëòeðñêèé ó÷eò íåìàòeðèàëüíûõ aêòèâîâ (ÍÌA) â ócëoâèÿx äåécòâèÿ òåpìèíà «Íeìaòåðèàëüíûå aêòèâû» â Hàëîãîâîì êîäåêcå. Ècïîëüçoâàíèå òåpìèíà «ðoÿëòè» â ÏCÁÓ 15 «Äîxîä» è íe ècïoëüçoâàíèå â ÏCÁÓ 16 «Ðàcõîäû». ×òoáû ýòo çía÷èëo? POßËÒÈ. Hoâûé òeðìèí è oãpàíè÷åíèÿ ïpè êëañcèôèêàöèè ðoÿëòè. Kîpðåêòèðîâêè ïpè ðoÿëòè. PEÇEÐÂÛ È OÁECÏÅ×ÅÍÈß. Peçeðâû áeç êoððåêòèðîâîê è c êîpðåêòèðîâêàìè. Ïëaíèðîâàíèå peçeðâîâ è îáåcïå÷åíèé. Çaäoëæåííîñòè. Äåáèòopñêàÿ çàäîëæeííîñòü. Ðeçåðâ ñoìíèòeëüíûõ äîëãoâ è òeðìèí «áeçíaäeæíàÿ çaäoëæåííîñòü». Ïpo÷èå ôàêòîpû îïòèìèçaöèè íaëoãîîáëîæåíèÿ. Aíaëèç ðaçúÿcíåíèé Ôècêàëüíoé cëóæáû. Ìèíèìèçaöèÿ BÝÄ-OÏÅÐÀÖÈÉ. Oïòèìèçaöèÿ ïpè ïoìoùè ÈCÏÎËÜÇOÂÀÍÈß ÇAÐÓÁÅÆÍÛÕ KÎÌÏAÍÈÉ. Îôôøîpû 2016: íîâûe ïpàâèëa ðaáoòû, oãpàíè÷åíèÿ, peãóëèðîâàíèå. Äîõoä c èñòo÷íèêoì â Óêpaèíå. Oòíåñåíèå ía çaòðaòû. Poÿëòè. Äèâèäeíäû. HÎBÛÅ CÕÅÌÛ (oôôøoðíûå, oíøîpíûå, âûcîêoíàëîãîâûå, íèçêoíàëîãîâûå) â òpeáoâàíèÿõ HÀËOÃÎÂÎÃÎ ÊOÄÅÊÑÀ. Êîíâeíöèè oá èçáeæàíèè 2 íaëoãîîáëîæåíèÿ. Ñòaòóñ áåíeôèöèaðíîãî coácòâåííèêà: âëèÿíèe ía påïàòðèàöèþ. Èñïoëüçoâàíèå îôôøopà äëÿ oïòèìèçàöèè íàëoãa ía ïpèáûëü. Çàêîííoå óâeëè÷åíèe çaòðàò óêpaèícêèõ ïpeäïpèÿòèé. Håpåçèäåíòû ïpè ì/í òoðãoâëå. ÝKCÏOÐÒ. ÈÌÏÎPÒ. Påøåíèå çàäa÷ oïòèìèçaöèè BÝÄ, âõoäÿùèé HÄC è òàìoæeííûå ïëaòeæè. Oðãaíèçàöèÿ âëaäåíèÿ HÌÀ c èñïoëüçoâàíèåì îôôøopîâ, îïòèìèçaöèÿ íàëoãà ía ïpèáûëü c ïoìîùüþ PÎßËÒÈ. Äèâèäeíäû äëÿ aêöèoíåðîâ. Oïòèìèçàöèÿ âûïëaòû. Ñxeìû. Èíâeñòèðîâàíèå êaïèòaëa â Óêpàèíó. Ïoïoëíeíèå oáîpîòíûõ ñpeäñòâ. Coçäàíèå êîìïaíèé ça ðóáeæîì, îòêðûòèe ñ÷eòîâ: êaê íe íàpóøèòü òpåáoâàíèÿ âaëþòíîão çàêoíîäàòåëüñòâà Óêpàèíû. Boçìîæíûå pècêè. Cîçäaíèå è ècïoëüçîâàíèå îôôøîpíîãî êîøåëüêa. Ïëañòèêîâûå êîðïoðàòèâíûå êàpòû. Oòêpûòèå ñ÷åòa â peñïåêòàáåëüíûõ þpèñäèêöèÿõ. Ïëaíèðoâàíèå äeÿòåëüíîñòè è ìèíèìèçaöèÿ ïpè ðaáîòå c EÄÈÍÛÌ ÍAËÎÃÎÌ (ÅH, ×ÏEHû) â 2016. ÅÄÈHÛÉ HÀËOà è ×ÏEÍû. Ãpaìoòíûé äoãîâoð c çàêàç÷èêoì. Pèñêè. Õpàíåíèå äîêóìåíòoâ. ×òo xðaíèì è ïpeäúÿâëÿeì? Ðaáoòà ía EH â òîpãîâëå. Ïðîáëeìà ÐÐO. Ýëeêòðoííûé ó÷eò è ïðoâeðêè áeç øòpaôîâ. Ïoäâoäíûe êaìíè è îïañíîñòè. Oïòèìèçàöèÿ â ïîñpåäíè÷åñòâå è ôopìû äoãîâîðîâ. Ïðeäeëüíûé îáopîò: íþaícû. Ècïîëüçoâàíèå äaâàëü÷eñêîãî ñûpüÿ. Ïpîäàæà OÔ. Bîçâpàòíàÿ ôèíïoìîùü: ñïeöèôèêa ÅH. Áecïëàòíûå ïåðeäà÷è è EH. Ïîëåçíûe äoêóìåíòû, ïpåöåäåíòû. Aíaëèç cõåì âçaèìoäeéñòâèÿ «oáû÷íûõ» þp.ëèö c «óïpoùåíöàìè» (ôèç. è þp. ëèöa). Kàê ïðåäoõðàíèòüñÿ oò íåïpèÿòíîñòåé? Ïîëeçíûe cî÷åòàíèÿ, ìàíeâpû è êoìáèíàöèè. Paçäeëåíèå êoìïaíèè - ñïocîá îïòèìèçaöèè. Aðãóìåíòû ïpîòèâ íàëoãîâûõ «íàeçäîâ». ÇÀPAÁÎÒÍÀß ÏËÀÒA. Ìèíèìèçaöèÿ íaãðóçêè ïo HÄÔË, ÅCÂ. Âoåííûé cáop. KAÑÑÀ. ÐPO. PEÃËÀÌEÍÒ Påãècòðàöèÿ c 8:30 ïo 9:00 Hà÷aëî â 9:00 Oêoí÷àíèå â 18:30 CÒÎÈÌOCÒÜ 1550.00 ãpí. ça oäíoãî ó÷acòíèêa. 1350.00 ãpí. äo 1 ìàpòà. Äëÿ âòopoão è òpeòüåão ó÷àcòíèêa cêèäêè — 10% B ñòoèìocòü âxoäèò: oáó÷eíèe, êoíñóëüòàöèè êâaëèôèöèðoâàííûõ ñïeöèàëèñòîâ, îòâeòû ía èíòåðeñóþùèå Bañ âîïpîñû, ïoäáîpêè íoðìaòèâíûõ äoêóìeíòîâ ê ñeìèíaðó c íoâåéøeé èíôîðìaöèåé, âîçìoæíîñòü oáùåíèÿ c êoëëåãàìè-áóõãàëòåðàìè, ïåpåðûâ: oáeä â pecòîðàíå, êîôe-ápåéêè. Kaæäûé ó÷acòíèê ïoëó÷aeò áóxãaëòepñêèé êoìïëeêò äoêóìeíòoâ. äîãîâîð ðåãëàìåíò îêîí÷àíèå ïðåäïðèíèìàòåëü àóäèòîðèÿ öåëåâîé îòâåòñòâåííîñòü èñòî÷íèê ïðîåêòîð ïðîäâèæåíèÿ ïðåäëîæåíèå ñîòðóäíèê èñòî÷íèê äîñêà äåíüãè Påãècòðàöèÿ ïo òeë.: (044) 362-7625 ÎÔÎPÌÈÒÜ ÇAßÂKÓ Ïpocèì ïpèíÿòü íaøè èçâèíeíèÿ, ecëè Bû ïoëó÷aeòe íaøè paccûëêè, ío íe æeëaeòe èx ïoëó÷aòü. Ïo âoïpocó oòêaça oòïðaâüòe íaì ïócòoe ïècüìo ïo aäpecó E-mail
Click to view scam #181393 - Sent on March 10, 2016, 8:47 am by
Untitled Document Si vous ne visualisez pas correctement ce message, consultez-le en ligne. Distributeur : proposez des boissons et snacks à volonté dans vos locaux ! Profitez d’une gamme de produits complète Donnez de la satisfaction à vos employés et visiteurs Achat ou location, dépôt gratuit ou en autogestion Ce message vous est envoyé par LeadsLeader. D é s a b o n n e m e n t de la liste
Click to view scam #181396 - Sent on March 10, 2016, 7:23 am by
Dear Sirs,An open Tender for the supply of your products to the Government ofGhana.Urgently furnish us in full details about the standard of yourproduct.We will appreciate it more if you can give us with detailspecification/price lists to avoid making a wrong choice of product.This Tender is open to Foreign suppliers whose company products meetinternational standards.So will like to know if you can handle thesupply order of your company's products to the project coordinator.Terms of Payment: An upfront payment of 80% (T/T) will be made to youraccount for production, while 20% will be paid before shipment.Getback to me for more details.Regards,Joshua AnsahAccredited [email address removed]
Click to view scam #181392 - Sent on March 10, 2016, 6:58 am by
FROM INTERNATIONAL INTERPOL POLICE FORCE UNIT. Email [email address removed] You are welcome to desk of Chief Hon,Jeff Rober Carl,International Interpol Police Force Investigation Unit Benin Rep,Working together towards a corruption-free world by promoting and defending integrity, justice and the rule of law’ Mission statement of the International Anti-Corruption Academy,We cover West African Countries. You has reported today from World delivering courier department. This is official notice to you that your consignment which was sent for you over a couple of mount now was returned back to Benin Republic,after reported received from ( FBI ) Washington DC Capital of United States of America, I know that you have been waiting for the arrival of your Consignment since some weeks now, it is unfortunate that it was returned back. We need your absolute co-operation right now because,your Consignment box worth total amount of $1,900,000,00,is right now in custody of Interpol Police Force Unity Benin Republic. due Corruption undermines political, social and economic stability. It threatens security and damages trust and public confidence in systems which affect people’s daily lives. Although corruption frequently occurs at local or national level, its consequences are global; its hidden costs immense. And information we get from Arthur Stuart III delivery company man stated that he been missing your location also you has dead and even explained that he entered into an agreement with your families, to help them receiving your consignment.As the world’s largest International Interpol Police organization,is taking its place at the forefront of the fight against corruption.after we received the reported from (FBI) decided to call the consignment back into our custody,just to find the truthful. The Interpol Police Group of Experts on Corruption (IGEC) aims to develop and implement new initiatives to further law enforcement’s efficiency in the fight against corruption. It is a multi-disciplinary group with members from all regions of the world, coordinating and harmonizing different national and regional approaches.The International Anti-Corruption Academy will be the world’s first educational institute dedicated to fighting corruption. It will allow law enforcement professionals and other to learn from the world’s foremost authorities in anti-corruption training, research and investigation. In view of this development, you are requested to confirm to us if you are alive and also furnish us with your full names, postage address and telephone numbers to enable us deliver this consignment to your door step by International Interpol Police Force Unity Immunity,We have 186 member Countries. Created in 1923, it facilitates cross-border Police co-operation, and supports and assists all organizations, authorities and services whose mission is to prevent or combat International Crime. Interpol aims to facilitate International Police Force co-operation even where diplomatic relations do not exist between particular Countries.Action is taken within 72hours the limits of existing laws in different Countries and in the spirit of the Universal Declaration of Human Rights.Interpol s constitution prohibits any intervention or activities of a political, military, religious or racial character. Interpol as Leadership The President of Interpol Police Force and the Secretary General work closely together in providing strong leadership and direction to the Organization. Interpol Police Force, in partnership with the Stars Initiative, is working towards the recovery and return of stolen assets. This project allows Interpol to actively engage national law enforcement bodies in co-ordinated efforts to trace, seize, confiscate and return public funds to victim countries. Meanwhile,the demur-rage your consignment has accumulated so far since it back into our custody is total amount of $68.00USD and I am advising you to be fast in all your action to avoid more demur-rages. Be rest assured that upon receipt of the above information with the fee of $68.00.dollar ,we will proceed in delivering your consignment which will be accompanied by our delegate.For security reasons endeavor to indicate this ( CODE NUMBER ) ( BJ/XXL14160) this code shows that you are the rightful owner of the consignment box. Below Interpol Police accountant officer name where you should send the money through money gram.or western union OFFICE Receiver Name.: LAWRENCE IGBANU Country.:Benin Republic City.:Cotonou Test Question.:Color Answer.:Blue Amount:....$68 Sender Name... MTCN reference number.. Thanks for your understanding and now waiting to hear from you soon as you received this message. Hon Chief, his ego Napkin Inspector General of fraud International Interpol Police Force Unit. Email us right now [email address removed] )
Click to view scam #181388 - Sent on March 10, 2016, 6:46 am by
Click to view scam #177539 - Sent on March 10, 2016, 6:42 am by
-- ¿Necesita un préstamo para pagar sus cuentas o para iniciar un negocio? Si sí, complete la siguiente información. Nombre completo: País: Ciudad estado: Cantidad que se necesita: Duración: Número de teléfono:
Click to view scam #181386 - Sent on March 10, 2016, 6:24 am by
Central Bank of Nigeria, Plot 33, Abubakar Tafawa Balewa Way Central Business District, Cadastral Zone, Abuja, Federal Capital Territory, Nigeria [email address removed] Greetings, Do accept my apologies if my mail does not meet your personal ethics, I want to introduce myself and this business opportunity to you. My name is Mr. Adebayo Adelabu (Deputy Governor, Corporate Services Directorate) at Central Bank of Nigeria I wish to know if we can work together.I would like you to stand as the next of kin to my deceased client who died during this last Flooding in the western province of Sichuan in Asia he made some deposits of $5.6 Million Dollars to my bank which he was preparing to come to Nigeria. He died without any registered next of kin and as such the funds now have an open beneficiary mandate.Fortunately, both of you have the same last name so it will be very easy to make you become his official next of kin. If you are interested you do let me know so that I can give you Comprehensive details on what we are to do. I urgently hope to get your response as soon as possible. Endeavor to call me as soon as you get this mail on my official number below in this mail. Treat as top urgent. Regards, Mr Adebayo Adelabu [email address removed]
Click to view scam #177504 - Sent on March 10, 2016, 6:00 am by
From: Brian Tennyson Sent: ‎3/‎10/‎2016 4:37 To: Brian Tennyson Subject: RE: Chevron Texaco Award ________________________________________ From: Brian Tennyson Sent: Wednesday, March 09, 2016 3:46 PM To: Brian Tennyson Subject: Chevron Texaco Award You won $852,000.00 in the Chevron/Texaco poverty alleviation program. Send your name, address and tel to [email address removed] to claim cheque
Click to view scam #183596 - Sent on March 10, 2016, 5:53 am by
Congratulations! This is John & Lisa Robinson winners of the huge Power-ball jackpot. We have a donation for you. Get back to us for more details. John & Lisa Robinson -- Esta mensagem foi verificada pelo sistema de antivirus e acredita-se estar livre de perigo.
Click to view scam #181384 - Sent on March 10, 2016, 5:31 am by
Greetings. My Partner and I are Private investors and we provide assistance with International Loans, Project Finance and Funding. Currently, Equity Investments and Financial Administrators overseas, which gives out Personal Loans and Business Loans. For Further Enquiries, Contact us only via our email as below: [email address removed] MR KASSEM AYMAN & PARTNER
Click to view scam #181382 - Sent on March 10, 2016, 5:19 am by
Hi User [email address removed] , You have New 5 incoming mails were placed on pending status, this is due suspicious acts on your account, In order to recieve the messages View here------ Click to verify your account and wait for responds   We apologise for any inconvenience and appreciate your understanding. Gmail.  
Click to view scam #177509 - Sent on March 10, 2016, 5:10 am by














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