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Begin forwarded message:From: Sgt Lexx Jones [email address removed] 17 March 2016 23:50:04 GMTTo: undisclosed-recipients:;Subject: Greetings I am Sgt Lexx Jones from Us Army i have something to discuss with you contact me on [email address removed] Regards Sgt LexxReply-To: [email address removed]
Click to view scam #183747 - Sent on March 18, 2016, 8:46 am by gen.martinswhelan@gmail.com
Untitled Document Bonjour, Vous êtes à la recherche de nouveaux clients professionnels ? Rien de plus simple avec Leadbox ! Aujourd'hui je souhaite vous faire bénéficier d'une nouvelle offre de test gratuite et sans engagement * réservée aux nouveaux clients jusqu'au 30 avril 2016 seulement. Avec notre solution clé en main dédiée aux TPE/PME, vous pourrez : • Elaborer facilement votre fichier de prospection • Créer votre message et lancer votre campagne email, fax, courrier ou SMS • Contacter les personnes intéressées par vos produits Testez et découvrez sans attendre la simplicité et l'efficacité de Leadbox !* N'attendez pas pour bénéficier de votre test gratuit * car l'offre est valable jusqu'au 29 février seulement ! A très vite Cordialement Conditions : *Offre réservée pour tous nouveaux clients Leadbox jusqu'au 29 février 2016 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 #183040 - Sent on March 18, 2016, 8:45 am by info@topyag.com
Begin forwarded message:From: SeApple [email address removed] 15 March 2016 17:56:55 GMTTo: [email address removed] i295690046Reply-To: SevApple [email address removed] Home App   Dear [email address removed] You have one new message. View Message!    Kind Regards,   Your Apple Team!   You are receiving this message from mail.com because you are a valued member. mail.com respects your privacy. To learn more, please read our online Privacy Policy. For more information or for general questions regarding your email account please visit mail.com Online Help. This is an automatic message. Please do not reply to the sender.     mail.com is a registered trademark of 1&1 Mail & Media Inc., 701 Lee Road, Suite 300, Chesterbrook, PA 19087, USA. © 2016. All rights reserved
Click to view scam #183831 - Sent on March 18, 2016, 8:43 am by interview@mno.apple.org
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Click to view scam #183018 - Sent on March 18, 2016, 8:39 am by marcela.aboim@mcti.gov.br
Template-06 h1 { font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 16px; color: #A81616; } .style1 { color: #333333; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 11px; } .style2 { color: #FFFFFF; font-size: 11px; font-family: Verdana, Arial, Helvetica, sans-serif; }   . Follow this link to become a certified member http://bit.ly/1VisKkP http://bit.ly/1VisKkP GOLDMIND SPECIALISES IN LEARNING AND DEVELOPMENT FOR BUSINESSES.WE HELP BRING OUT THE BEST IN YOUR BUSINESS BY FOCUSING ON YOUR GREATEST NATURAL RESOURCE - YOUR PEOPLE. http://bit.ly/1VisKkP HOW CAN WE HELP. We offer tailored solutions that drive performance at individual, team and organisation level. Our highly experienced consultants combine diagnostic tools, proprietary learning design and creative facilitation techniques to ensure your business achieves sustainable results. PROVEN TO WORK. GoldMind is an initiative of Flight Centre and uses the same principles that built Flight Centre's phenomenal success to help boost your business. By focusing on your people we can help you create a corporate culture that is passionate, engaged and successful.     © Copyright (2016) goldmindperformance.com All Rights Reserved.
Greeting?s I am (Mr. Sura Yoyoda) The head of file department of bank of Africa (B.O.A) here in Burkina Faso / Ouagadougou. In my department we discover an abandoned sum of (us$18mllion us dollars) in an account that belongs to one of our foreign customer who died along with his family in plane crash.  It is therefore upon this discovery that I now decided to make this business proposal to you and release the money to you as the next of kin or relation to the deceased for the safety and subsequent disbursement since nobody is coming for it. I agree that 40% of this money will be for you, while 60% would be for me.  Then after the money is been transferred into your account, I will visit your country for an investment under your kind control. You have to contact my bank directly as the real next of kin of this deceased account with next of kin application form. you have to send me those your information below to enable me use it and get you next of kin application form from bank, so that you will contact bank for the transfer of this money into your account.   Your full name_______________________ Your home address____________________ Your age ____________________ Your telephone number____________________ Your occupation _______________________ I am waiting for your urgent respond to enable us proceed further for the transfer. This is my private e-mail address: [email address removed] faithfully, Mr. Sura Yoyoda.?
Click to view scam #182996 - Sent on March 18, 2016, 7:59 am by sura30@terra.com.pe
Hi Dear,My name is  Vincent Kaufmann I was very happy when I saw your profile today during my research and it really attract me a lot I believe you are the one I have been searching for to share my love and my good interest with, How is your health? I hope all is well with you. I believe we can move from here, by knowing each other too well. You have to understand that distance, age and color dose not matter what matters is the true love and understanding. I will be waiting for your email reply for further introduction. Bye.Mr.Vincent K.
Click to view scam #182989 - Sent on March 18, 2016, 7:54 am by umeiju-fm@pbh.gov.br
TO WHOM IT MAY CONCERN: My name is Robert Philips from CL Financial Limited resident in the Republic of Ghana. I am using this medium to seek for your collaboration should this offer interests you.  My client is a Politician and a highly placed Government Official in the Government of Republic of Ghana. I have his mandated to source for someone outside African Continent with wealth of experience in Trading, Investments and Financial Management that can judiciously invest the sum of US$500 million on his behalf with excellent Return on Investment. If this offer falls within your areas of specialization, you are hereby advised to respond with your Telephone Number and your Personal Profile for further details. Yours Regards, Mr. Robert Philips
Click to view scam #182981 - Sent on March 18, 2016, 7:53 am by vk1@southmoghulclub.us
Certified Request - Verify Your Application Now
Click to view scam #182986 - Sent on March 18, 2016, 7:22 am by @
Palestrante Márcio Miranda CHEGA DE DESCONTOS DESNECESSÁRIOS! Você tem um vendedor que só vende dando bons descontos e mesmo quando concede descontos elevados e desnecessários ele está feliz porque conseguiu mais um pedido. Ele não discute preços e aceita qualquer proposta do cliente, por mais indecorosa que seja. Aliás, Zezinho acha que o mercado está sempre ruim e que todo cliente só compra o preço mais baixo . Segundo ele, é preciso vender, "custe o que custar". Por isso estamos apresentando o seminário prático Ganhe mais vendendo Valor, Não Preço no dia 16 de abril (Sheraton Hotel/SP). Você e sua equipe vão entender como argumentar, justificar valor e o principal - conceder menos ou nenhum desconto. Garanta sua participação, serão apenas 40 lugares! + detalhes >> ESTÁ COM A AGENDA CHEIA NO DIA 16 DE ABRIL OU NÃO PODE PARTICIPAR DO CURSO? ENTÃO O KIT DE TREINAMENTO EM DVD GANHE MAIS VENDENDO VALOR, NÃO PREÇO! (use o código VIPGANHEMAIS e ganhe um desconto especial)           Treinamento em DVD - Ganhe mais vendendo valor, não preço! Você tem um vendedor que mesmo quando concede descontos elevados e desnecessários ele está feliz porque conseguiu mais um pedido. Ele não discute preços e aceita qualquer proposta do cliente, por mais indecorosa que seja. Aliás, acha que o mercado está sempre ruim e que todo cliente só compra o preço mais baixo . Segundo ele, é preciso vender, "custe o que custar". Por isso estamos lançando um kit para você treinar sua equipe comercial. Composto de 4 DVDs e um manual detalhado, em apenas 4 horas sua equipe vai mudar a maneira de pensar e agir. Vai entender como argumentar, justificar valor e o principal - conceder menos ou nenhum desconto . Além disso você vai poder treinar quantas pessoas quiser e sempre fazer uma reciclagem para manter o grupo afiado. + detalhes >> (11) 2857-6998 / 3280-6054 Respeitamos sua privacidade, caso não deseje mais receber nossas mensagens acesse este link
Click to view scam #182975 - Sent on March 18, 2016, 6:57 am by cliente@wstore2.com.br
Aprenda a comprar roupas importadas Nosso método ensina como comprar roupas 100% ORIGINAIS doa maiores fornecedores do mundo!     No ramo de Importação de Roupas um dos fatores mais importantes para o sucesso é possuir fornecedores de roupas de extrema confiança - com qualidade e preço competitivo, este é o segredo que as lojas não querem que você descubrao. Pensando nisso, montamos o Manual Prático de compra de roupas importadas, que ensina passo-a-passo como e onde comprar roupas originais importadas e mais baratas do que no Brás. Ideal para quem quer começar um novo negócio (muitos utilizam esse método para vender no mercado livre com 200% de lucro), ou para quem gosta de se vestir bem e quer pagar pouco pra isso! Mais info >>     Tome esta decisão agora e comece a lucrar já Respeitamos sua privacidade, caso não deseje mais receber nossas mensagens acesse este link
Click to view scam #182964 - Sent on March 18, 2016, 6:45 am by cliente@wstore2.com.br
Dear Sir,Greetings,We are 10 years old Well Established Company approved by Government of India.Heaving 4 offices in India, 1 office in Mumbai, 1 office in Cochin, 1 office in Kolkata and 1 office in Lucknow.We have supplied thousands of workers in the field of Aluminum & Glass Industry, Wood/ Interior, Electrical, Mechanical, Civil works, Constructions, Automobile, Hospitality's, IT, Banking, Health, Medical, Education, Marketing, Finance and HR.We assure you we can full fill all your requirement however big or small.We take guarantee of the medical condition and work experience of the candidate with replacement guarantee. We can serve your requirement if we are given a chance to fulfill your requirements,We assure guaranteed workers and hassle free recruitment.Thanking you for your support and considerationThanks and best regards,Wilson FernandesMobile:-0091-9594966810M/s. Splendid Travels - International HR Co.Mumbai Central - 400-008Email:- [email address removed] [email address removed] http://www.splendidtravels.co.in
Click to view scam #182960 - Sent on March 18, 2016, 6:37 am by hr@splendidtravels.in
View james.f. entwistle's album here>> Album
Click to view scam #178041 - Sent on March 18, 2016, 6:32 am by james.f.entwistle270@gmail.com
Federal Bureau of Investigation (FBI) Anti-Terrorist And Monitory Crime Division. Federal Bureau Of Investigation. J.Edgar.Hoover Building Washington Dc Customers Service Hours / Monday To Saturday Office Hours Monday To Saturday: Dear Beneficiary, Series of meetings have been held over the past 7 months with the secretary general of the United Nations Organization. This ended 3 days ago. It is obvious that you have not received your fund which is to the tune of $16.5million due to past corrupt Governmental Officials who almost held the fund to themselves for their selfish reason and some individuals who have taken advantage of your fund all in an attempt to swindle your fund which has led to so many losses from your end and unnecessary delay in the receipt of your fund.for more information do get back to us.   The National Central Bureau of Interpol enhanced by the United Nations and Federal Bureau of Investigation have successfully passed a mandate to the current Prime Minister of Cambodia Excellency Hun Sen to boost the exercise of clearing all foreign debts owed to you and other individuals and organizations who have been found not to have receive their Contract Sum, Lottery/Gambling, Inheritance and the likes. Now how would you like to receive your payment? because we have two method of  payment which is by Check or by ATM card?   ATM Card: We will be issuing you a custom pin based ATM card which you will use to withdraw up to $5,000 per day from any ATM machine that has the Master Card Logo on it and the card have to be renewed in 4 years time which is 2020. Also with the ATM card you will be able to transfer your funds to your local bank account. The ATM card comes with a handbook or manual to enlighten you about how to use it. Even if you do not have a bank account. Check: To be deposited in your bank for it to be cleared within three working days. Your payment would be sent to you via any of your preferred option and would be mailed to you via FedEx. Because we have signed a contract with FedEx which should expire 28th of March  2016 you will only need to pay $180 instead of $420 saving you $240 so if you Pay before the one week you save $240 note that any one asking you for some kind of money above the usual fee is definitely a fraudsters and you will have to stop communication with every other person if you have been in contact with any. Also remember that all you will ever have to spend is $180.00 nothing more! Nothing less! And we guarantee the receipt of your fund to be successfully delivered to you within the next 24hrs after the receipt of payment has been confirmed.   Note: Everything has been taken care of by the Government of Cambodia,The United Nation and also the FBI and including taxes, custom paper and clearance duty so all you will ever need to pay is $180. DO NOT SEND MONEY TO ANYONE UNTIL YOU READ THIS: The actual fees for shipping your ATM card is $420 but because FedEx have temporarily discontinued the C.O.D which gives you the chance to pay when package is delivered for international shipping We had to sign contract with them for bulk shipping which makes the fees reduce from the actual fee of $420 to $180 nothing more and no hidden fees of any sort!To effect the release of your fund valued at $16.5million you are advised to contact our correspondent in Asia the delivery officer Miss.Chi Liko with the information below, Tele:+855977558948 Email: [email address removed] You are adviced to contact her with the informations as stated below: Your full Name.. Your Address:.............. Home/Cell Phone:.............. Preferred Payment Method ( ATM / Cashier Check ) Upon receipt of payment the delivery officer will ensure that your package is sent within 24 working hours. Because we are so sure of everything we are giving you a 100% money back guarantee if you do not receive payment/package within the next 24hrs after you have made the payment for shipping. Yours sincerely, Miss Donna Story FEDERAL BUREAU OF INVESTIGATION UNITED STATES DEPARTMENT OF JUSTICE WASHINGTON, D.C. 20535
Click to view scam #182955 - Sent on March 18, 2016, 5:42 am by giorgio@centrvm.it
Hello! Howdy? I found your mail-box thru a dating site I attach some pics to this mail. My name is Alex. My pics show you: I'm a stunning and modest girl :) I'm looking for friends to meet during my annual leave. I could come your city where ever you are but in Oz only. Or we can meet in Mulgoa, app. 50km far from Sydney. Please, write me something about yourself. Where do you live? I would be very happy if you mail me your pictures. I hope to hear from you soon! Cordially, Alex. -- Email Scanned by MailShark Safeguarding Global Email http://www.mailshark.com.au
Click to view scam #183846 - Sent on March 18, 2016, 4:58 am by
Good Day, how's that? I'am Ekaterina. I'am very goodish mistress and now trying to find interest Man, If You are interested, response me, I'll send You my photo attached, have a good day) -- Email Scanned by MailShark Safeguarding Global Email http://www.mailshark.com.au
Click to view scam #183795 - Sent on March 18, 2016, 4:25 am by
Hello,I'm working with HSBC Bank Malaysia Berhad as one of the Senior Vice president, I am writing you this memo, because I have an urgent business proposal for You that will benefit both of us, and Its urgent. Please, write my personal E-mail For More Details. [email address removed] Chan Yoke MoiE-mail: [email address removed] Report (spam score: 3.2) pts rule name description ---- ---------------------- -------------------------------------------------- -0.0 RCVD_IN_DNSWL_NONE RBL: Sender listed at http://www.dnswl.org/, no trust [200.137.132.172 listed in list.dnswl.org] 0.0 TVD_RCVD_IP4 Message was received from an IPv4 address 0.0 TVD_RCVD_IP Message was received from an IP address 1.2 MISSING_HEADERS Missing To: header 1.9 REPLYTO_WITHOUT_TO_CC REPLYTO_WITHOUT_TO_CC 0.0 TVD_SPACE_RATIO TVD_SPACE_RATIO
Click to view scam #182936 - Sent on March 18, 2016, 4:01 am by vanessa.teixeira@ufma.br
0JHQu9Cw0LPQvtGB0LvQvtCy0Lgg0JPQvtGB0L/QvtC00Lgg0YLQtdCx0Y8g0Lgg0YLQstC+0Y4g 0YHQtdC80YzRjiwNCg0K0K8g0LrQtdC50YIg0LzQuNGB0YHQuNGBINCj0LjQu9GM0Y/QvCwg0Y8g 0LbQtdC90LDRgiDQvdCwIE1yLCDQlNC20L7QvSDQo9C40LvRjNGP0LwsINGDINC90LDRgSDQvdC1 INCx0YvQu9C+INGB0LXQvNGM0LgsDQrQv9C+0YLQvtC80YMg0YfRgtC+INC80L7QuSDQvNGD0LYg 0Lgg0Y8g0L3QtSDQuNC80LXRjiDQvdC4INC+0LTQvdC+0LPQviDRgNC10LHQtdC90LrQsCwg0L/R gNC10LbQtNC1INGH0LXQvCDQvtC9DQrRgdC80LXRgNGC0LgsINGPINGA0LXRiNC40Lsg0L7RgdGC 0LDQstC40YLRjCDQstGB0LUg0YHQstC+0LUg0LjQvNGD0YnQtdGB0YLQstC+INCyINGA0LDQt9C8 0LXRgNC1ICQgMTIuNTAwLjAwMA0K0LzQuNC70LvQuNC+0L3QvtCyINC00L7Qu9C70LDRgNC+0LIg 0L3QsCDQsdC70LDQs9C+0YLQstC+0YDQuNGC0LXQu9GM0L3QvtGB0YLRjCDQuNC70Lgg0YfQtdC7 0L7QstC10Log0YEg0YXQvtGA0L7RiNC40LwNCtGF0LDRgNCw0LrRgtC10YDQvtC8LCDRgtCw0Log 0YfRgtC+INC00LXQvdGM0LPQuCwg0L/QvtGC0YDQsNGH0LXQvdC90YvQtSDQsdGD0LTQtdGCINGB 0YLRgNC+0LjRgtGMINC00LXRgtGB0LrQuNC5INC00L7QvCwNCtCx0L7Qu9GM0L3QuNGG0YMg0LjQ u9C4INC70Y7QsdC+0LUg0LTRgNGD0LPQvtC1INC00LXQudGB0YLQstC40LUg0L/RgNC+0LjRgdGF 0L7QtNC40YIg0LIg0LHQu9Cw0LPQvtGC0LLQvtGA0LjRgtC10LvRjNC90L7QuQ0K0LDQutGG0LjQ uCDQtNC70Y8g0LTQtdGC0LXQuSDQu9C40YjQuNGC0Ywg0L3QsNGB0LvQtdC00YHRgtCy0LAuDQoN CtCvINC90LUg0YXQvtGH0YMsINGH0YLQvtCx0Ysg0LzQvtC4INC00LXQvdGM0LPQuCwg0LrQvtGC 0L7RgNGL0LUg0LHRg9C00YPRgiDRg9C/0YDQsNCy0LvRj9GC0YzRgdGPINGN0LPQvtC40YHRgtC4 0YfQvdGL0LwsDQrQv9C+0YLQvtC80YMg0YfRgtC+LCDQuiDRgdC+0LbQsNC70LXQvdC40Y4sINCy 0Ysg0Lgg0Y8g0LfQvdCw0Y4sINGH0YLQviDQvdCw0YjQuCDQu9C40LTQtdGA0Ysg0L3QtSDRhdC+ 0YDQvtGI0LjQtQ0K0LzQsNC90LXRgNGLINC4INGH0YLQviDQvNC+0Lgg0LTQtdC90YzQs9C4INC8 0L7Qs9GD0YIg0L/QvtC70YPRh9C40YLRjCDRgdCy0L7QuCDRgdGH0LXRgtCwINCyINC30LDRgNGD 0LHQtdC20L3Ri9GFDQrRgdGC0YDQsNC90LDRhSwg0LjQu9C4INC60YPQv9C40YLRjCDQuNGB0L/Q vtC70YzQt9GD0LXRgtGB0Y8g0YDQvtGB0LrQvtGI0L3QvtC1INC20LjQu9GM0LUg0LjQu9C4INC0 0LvRjw0K0YPQtNC+0LLQu9C10YLQstC+0YDQtdC90LjRjyDQu9GO0LHQvtC5INGC0LDQutC+0Lkg 0LbQtdC70LDQvdC40LUsDQoNCtCS0LzQtdGB0YLQviDRgtC+0LPQviwg0YfRgtC+0LHRiyDQsdGL 0YLRjCDQuNGB0L/QvtC70YzQt9C+0LLQsNC90YssINGH0YLQvtCx0Ysg0L/QvtC80L7Rh9GMINC0 0LXRgtGP0Lwg0LjQtyDQsdC10LTQvdGL0YUNCtGB0LXQvNC10LksINC/0L7RgdC60L7Qu9GM0LrR gyDRgyDQvNC10L3RjyDQtdGB0YLRjCDRjdGC0L7RgiDRhNC+0L3QtCwg0L7RgdCw0LbQtNC10L3Q vdGL0Lkg0LIg0J7QsdGJ0LXRgdGC0LLQtQ0K0LHQtdC30L7Qv9Cw0YHQvdC+0YHRgtC4INC30LTQ tdGB0YwsINCz0LTQtSDRjyDRgdC10LnRh9Cw0YEg0LbQuNCy0YMsINGPINGF0L7Rh9GDLCDRh9GC 0L7QsdGLINC80L7QuCDQtNC10L3RjNCz0Lgg0LHRg9C00YPRgg0K0LjQvdCy0LXRgdGC0LjRgNC+ 0LLQsNC90Ysg0YDQsNC30YPQvNC90L4g0LIg0L7QsdC70LDRgdGC0Y/RhSwg0L/QtdGA0LXRh9C4 0YHQu9C10L3QvdGL0YUg0LLRi9GI0LUsINGC0LDQuiDRh9GC0L4g0LzQvtGPINGG0LXQu9GMDQrR gdC+0YHRgtC+0LjRgiDQsiDRgtC+0LwsINGH0YLQvtCx0Ysg0YHQtNC10LvQsNGC0Ywg0L3QtdC8 0L3QvtCz0L4g0L/QvtC80L7RidGMINC90YPQttC00LDRjtGJ0LjQvNGB0Y8g0LHRg9C00YPRgg0K 0YPQtNC+0LLQu9C10YLQstC+0YDQtdC90YsuDQoNCtCV0YHQu9C4INGDINCy0LDRgSDQtdGB0YLR jCDRhdC+0YDQvtGI0LjQuSDRhdCw0YDQsNC60YLQtdGAINC40LvQuCDQsdC70LDQs9C+0YLQstC+ 0YDQuNGC0LXQu9GM0L3QvtC5INC+0YDQs9Cw0L3QuNC30LDRhtC40Lgg0LjQu9C4DQrQu9C40YbQ viwg0YDQsNCx0L7RgtCw0Y7RidC10LUg0LTQu9GPINC00LXRgtC10Lkg0LjQtyDQvNCw0LvQvtC+ 0LHQtdGB0L/QtdGH0LXQvdC90YvRhSDRgdC10LzQtdC5INC4INC40LzQtdGO0YnQuNC5INGB0YLR gNCw0YUNCtCR0L7QttC40LksINC90LUg0YHRgtC10YHQvdGP0LnRgtC10YHRjCDRgdCy0Y/Qt9Cw 0YLRjNGB0Y8g0YHQviDQvNC90L7QuSDQutCw0Log0LzQvtC20L3QviDRgdC60L7RgNC10LUsINC/ 0L7RgtC+0LzRgyDRh9GC0L4g0Y8NCtC+0YfQtdC90Ywg0YHQuNC70YzQvdC+INC+0YHQu9Cw0LHQ u9C10L3QvdGL0Lkg0LHQvtC70LXQt9C90YzRjiDQuCDQvdC1INCx0YPQtNGDINC70Lgg0Y8g0L3Q tSDQt9C90LDRjiwg0LfQsNC50LzQtdGCINC00LLQsA0K0LzQtdGB0Y/RhtCwLCDRjyDQtNCw0Lsu DQoNCtCvINC30L3QsNGOLCDRh9GC0L4g0JHQvtCzINC90LUg0LzQvtC20LXRgiDQsdGL0YLRjCDQ vtGC0LrRgNGL0YIg0LTQu9GPINC80LXQvdGPINCy0YDQsNGC0LAg0L3QtdCx0LAsINC90L4sINC/ 0L4NCtC60YDQsNC50L3QtdC5INC80LXRgNC1LCDRjyDQsdGLINGBINGH0LjRgdGC0L7QuSDRgdC+ 0LLQtdGB0YLRjNGOLCDQt9C90LDRjywg0YfRgtC+INGPINC80L7QsyDQsdGLINCy0L3QtdGB0YLQ uCDRgdCy0L7QuQ0K0LLQutC70LDQtCDQvdC10LzQvdC+0LPQviwg0YfRgtC+0LHRiyDRgdC00LXQ u9Cw0YLRjCDRjdGC0L7RgiDQvNC40YAg0LvRg9GH0YjQuNC8INC80LXRgdGC0L7QvCDQtNC70Y8g 0LbQuNC30L3QuCDQsg0K0L/QvtGA0Y/QtNC60LUuDQoNCtCV0YHQu9C4INCy0Ysg0LfQsNC40L3R gtC10YDQtdGB0L7QstCw0L3Riywg0L/QvtC20LDQu9GD0LnRgdGC0LAsINGB0LLRj9C20LjRgtC1 0YHRjCDRgdC+INC80L3QvtC5INGBINC80L7QtdC5INC70LjRh9C90L7QuQ0K0Y3Qu9C10LrRgtGA 0L7QvdC90L7QuSDQv9C+0YfRgtC1Og0KIChLYXRld2lsbGlhbTQyN0BnbWFpbC5jb20pDQoNCtCR 0LvQsNCz0L7RgdC70L7QstC4INCT0L7RgdC/0L7QtNC4INGC0LXQsdGPINC4INGC0LLQvtGOINGB 0LXQvNGM0Y4uDQoNCtCS0LDRiNCwINGB0LXRgdGC0YDQsCDQsiDQk9C+0YHQv9C+0LTQtS4NCg0K 0LrQtdC50YIg0LzQuNGB0YHQuNGBINCj0LjQu9GM0Y/QvC4NCg=
Click to view scam #182941 - Sent on March 18, 2016, 3:35 am by fouriemuller.1@gmail.com
Advert
This email is being sent in order to inform you that a new invoice has been generated for your account. Please see the file that is attached.Thank you.Zelma Henton
Click to view scam #182932 - Sent on March 18, 2016, 2:04 am by zelmabfbdb@rambler.ru
My dear friend, Thanks for honoring my mail. I am Shirley Arias Kemp from United States of America, a 35years old soldier presently living in Syria for my duties, I'm working as officer commander under the auspices of United Nations surveillance team in Syria. My birthday is 10th February. I am seriously in search of a man I can trust, a man that will love me the way I am, believe in me, a reliable man and a soul mate I can spend the rest of my life with. I am divorced cause of a bad attitude of a bad man which I am not ready to share with you till we know each other better. However, I have got a 7years old daughter, she is staying with her Nanny for the past seven months, I can not say I am a bad mother; but it is because of my job nature, which I am ready to give up and face my family soon. I am a very decent woman and I do have regards and respect for men, caring,loving, honest understanding Sincere, Energetic, Kind, Trustworthy,Faithful, Family oriented, Emotional, Romantic, Sexy and Godly. I am looking forward to meet a man who is loving, caring, honest, sincere, down to earth, kind and faithful, a Godly man who is serious about relationship, but must be business orientated as i need assistance and partnership on investment purposes. I am also here to find a business oriented person who can be a friend, partner or assistant as i have been in the military and know nothing or less about business investment as i wanna resign and relocate. So if we can not be life partners, we can be friends and business partners. I wanna relocate to your country and invest my hard earned money, then start a new life with my daughter Melisa. I attached my pictures for you. I need to see your pictures also tell me more about you, and always know that I am ready to build a family and to relocate to be with my dream Husband. Please do get back to me as soon as possible. Note, I am closing my profile in the site once I find my dream man or a partner or assistant on investment purposes. This is my private email: [email address removed] Yours sincerely Capt Shirley Arias Kemp U. S. Army
Click to view scam #182929 - Sent on March 18, 2016, 1:28 am by info@finlaygrp.com
Vanguard Express Delivery Service. 4 Abbey Orchard Street Westminster London Sw1p 2ht Attn: Re: Delivery of Consignments to Your Country We are writing this email to you and you should please respond to this email very urgent. We have perfected modalities on how to bring this fund to your house without any problem, but be aware that Barclays Bank Plc and the government of London has only authorized us the release of $10,500,000.00 in cash. The diplomat from UK Embassy will leave Friday 18th March 2016 ur Country. Your urgent response to this email will facilitate the delivery of the fund. The diplomat must leave Friday 18th March 2016 as I have stated above, but that can be done if we can have the following information: Your Name in Full Address Direct Phone Number Your identification Once aforementioned information is received, it will enhance the smooth delivery of the fund . Why the phone and name are most important information, is that it enables the diplomat call you on arrival to your country. Every arrangement is in top gear and only you will make this a realty. Let us have the information above with [email address removed] Note the fund will be brought to your house without ado. Mr Gomez Walter Field Director: Vanguard Express Delivery Service --- This email has been checked for viruses by Avast antivirus software. https://www.avast.com/antivirus
Click to view scam #182913 - Sent on March 18, 2016, 12:41 am by locklock@opec1.jp.tn
UNITED NATIONS ORGANIZATION PALAIS DES NATIONS, 1211 GENEVA 10, SWITZERLAND. Dear Email Owner/Fund Beneficiary, IRREVOCABLE PAYMENT ORDER VIA ATM CARD We have actually been authorized by the newly appointed United Nation secretary general, and the governing body of the UNITED NATIONS Monetary 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 who are Trying to divert your funds into their private accounts. To forestall this, security for your funds was organized in the form of your personal Identification number (PIN) ATM CARD and this will enable only you to have direct Control over your funds in the ATM CARD. We will monitor this payment ourselves to avoid the hopeless situation created by the Officials of the bank. An irrevocable payment guarantee has been issued by the World Bank Group and the International Monetary Fund (IMF) on your Payment. However, we are happy to inform you that based on our recommendation/Instructions; your complete Inheritance funds have been credited in your favor through ATM VISA CARD. You are therefore advice to contact: Mr Steve moore Director ATM Payment Department (STANDARD CHATERED BANK) [email address removed] Contact him now and tell him to advise you on how to receive your ATM CARD. As soon as you establish a contact with him, an ATM card will be issued to you immediately which you can use to withdraw your funds in any Bank ATM Machine in your Country, but the maximum is?6000 per day. When contacting her, contact her with your data as stated below: 1. Your Full Name: 2. Address Where You Want the Courier Company to Send Your ATM Card 3. Your Age: 4. Occupation: 5. Telephone Numbers: 6. Country: NOTE: You are advised to furnish Mr Steve Moore with your correct and valid details. Also be informed that your ATM CARD is valued $500.000 USD Congratulations. MESSAGE FROM THE PRO UNITED NATIONS ORGANIZATION
Click to view scam #182914 - Sent on March 18, 2016, 12:37 am by dorry@pccfze.com
      ?????? ?? ?????? ????? ????????? „Graphite” ? ????????? ?????????? ?? „???????? ???? ????? ???????“ ?? ???? ?? ????????? ? ??? ???? ??????????? ????? ?? 31 ???? 2016 ?. ?? 19:00 ?. ? ????????? „Graphite” ?? ?????: ??. ?????, ??. „??? ???“ 2   ?????????? ?? ?? ????????? ?? ?????? ????:   Le Photographe ???????   Le Photographe ???? Le Photographe ???? ????   ???? ??????? ???? ?? ?????? ?????? ?????? (???? ????, ?????, ??????, ????? ??????) ??? ?? ???? ???   ??????? ???????? ? ???????? ?????????? ?????? ???? ??????? ???? ? ??? ?????? ? ?????????? ???????? ?????????? „???????“   ?????? ?????? ?????????? ??????   ???? ?? ??????? 35.00 ????   ???? ?????????? ?????? ?????????? ?? 30 ???? 2016 ?. ???: 02 987 11 20 / 0886 233 755   -- ???????? ??? ???? ????? ???? ?? ? ?????????? ?? ??? ????????? ?????????. ???????? ??, ?? ???? ?????????? ???? ?? ???? ??????? ?? ???. ??? ???? ?? ? ????, ???? ???????? ?????? ?????????. ???? ?? ?? ???????? ?? ???????? ?? ????? ????? ???!
Click to view scam #183022 - Sent on March 18, 2016, 12:25 am by restaurant.graphite@gmail.com
Bonjour">Suite au Tirage du 17/03/2016Bonjour, 2016, Une année de paix a votre famille. Micro Corp100 Victoria StETAT-UNIS SW1E 5JLTrès cher client,Nous vous confirmons par le biais de ce message que vous remportez un prix qui vous a été offerte par la M!CROSOFT COMPAGN!ENous entrons en relation avec vous afin de vous informer que vous venez de remporter le gain de 300.000EUR grâce à votre adresse email électronique à la loterie MicrosoftWindows.- Ceci n'est pas une blague ou un canular, Je vous remercie de bien vouloir prendre connaissance des documents en annexé.Pour plus d'infos sur la remise de l0t, contacter Me DANIEL BISSCHOP via à son adresse mail ci-dessous:CONTACTS DE Me DANIEL [email address removed] Corp100 Victoria StETAT-UNIS SW1E 5JL
Click to view scam #178112 - Sent on March 18, 2016, 12:08 am by loto00@orange.fr
Dear Sir,  We know that you are machinery manufacturer from the database.Now we have an order of transmission shaft, and we want your inquire. The specific requires as the followings:1. Product Name: Transmission shaft 2. Product quantity : 32400 pieces, delivery by batches ,2700 pieces per batch delivery3. Material : S45C (Need to heat treatment , hardness: 38 TO 42)4. Require : Made as our drawings, Drawing Number: A0260012-A5. Product Packing: Outside packing with the international standard export wooden package. Inside packing an-ti corrosive oil, with plastic net, 60 pies per wooden package.6. Conditions and terms of payment:   Please submit your quotation (please calculated by EURO or USD), after our confirmation, we will contract with you about produce of products. We pre-pay  of total payments 40% as the special capital for purchasing material.The rest 60% is paid by irrevocable L/C as sight or before shipment every time (T/T).7. Delivery Time: Deliver the first batches goods which are 2700 pieces within 80 days after receiving the prepayment and finished within 12 months8. Quotation Requirements: Products quotation includes packing via EURO or USD FOB price.9. This order is a three-year-schedule. When it is finished in the first year, we will conclude the order of next year.Period of Validity: 30 days Sincerely  Ms.AthenaCellphone:+86 13976905361 
Click to view scam #182900 - Sent on March 17, 2016, 11:49 pm by infoyy16@188.com
Hi
We are in need of urgent assistance to transfer and invest our family fortune. Please download the attachment for the proposal. Thank you! Mr Robert and Mrs Rosemary Makusha (For the Family)
Click to view scam #182894 - Sent on March 17, 2016, 11:38 pm by patra@anet.net.th
Begin forwarded message:From: CURRENCY UNIT AUTHORITY GAMBIA [email address removed] 17 March 2016 18:51:40 GMTTo: undisclosed-recipients:;Subject: Fund ready to be transfer finally -- Urgent reply -- Sign by the BCEAO Currency Unit AuthorityReply-To: [email address removed] Department of the Treasury1500 Pennsylvania Avenue,NWWashington,DC 20220----------------------Mr. Abdallah SheihkSecretary (Gambia Republic)BCEAO CURRENCY UNIT COMMISSION AUTHORITYGambia RepublicThis is to bring to your notice that the US Department of the Treasuryin affiliation with the Office of Foreign Assets Control ("OFAC") hasbeen authorized in their Sanction Programs to compensate 1,000 scamvictims who has being a victim of internet scam.The US Department ofthe Treasury has decided to pay you $250,000.00 USD(Two Hundred andFifty Thousand United States Dollars) each in order to restore theglobal economy to the enviable standard of respectability.Your particulars was mentioned by one of the syndicates who wasarrested as one of the victims of their operations.You are herebywarned not to communicate or duplicate this message to him or her forany reason whatsoever as the US SECRET SERVICE is already on trace ofthe other criminals,these information should remain confidential tillthey are all apprehended,other victims who have not been contacted cansubmit their application as well for scrutiny and possibleconsideration.You will be contacting Mr. Abdallah Sheihk directly by replying tothis email for the release of your $250,000.00 USD compensationfund,he's the director of the Office of Financial Research (OFR).Youare also advised to provide him with the under listed information forverification:1)Full Names2)Home Address3)Nationality4)Age5)Sex6)Occupation7)Phone Number.Best RegardsU.S. Department of the Treasury1500 Pennsylvania Avenue,NWWashington,DC 20220----------------------Mr. Abdallah SheihkSecretary (Gambia Republic)BCEAO CURRENCY UNIT COMMISSION AUTHORITYGambia Republic
Click to view scam #183746 - Sent on March 17, 2016, 11:37 pm by bceaobank.currencyunit@gmail.com
FEDERAL RESERVE BOARD NEW YORK 33 LIBERTY STREET, NEW YORK, NY 10038. ATTENTION BENEFICIARY: CONTRACT FUNDS - CREDITED FROM THE FEDERAL RESERVE BOARD. I wish to inform you that we have received an instruction today from the United Nations (U.N), to credit your account with US$5,500,000.00. Your response is required to enable us credit your account without any further delay and you are also required to get back to us with the confirmation of your bank account particulars and your direct telephone number for easy communication and to also avoid crediting your fund to wrong account. CONGRATULATION ON YOUR CONTRACT FUND. Please be fast on this matter. Thanks and God bless you. Yours faithfully, Mr. Daniel K. Tarullo Fund Credit Officer Federal Reserve Bank New York. http://www.federalreserve.gov/
Click to view scam #182891 - Sent on March 17, 2016, 11:17 pm by danielt61111@ancor.nl
Access Bank PLC 124 Victoria Island, Lagos, Nigeria. REF:ABN/003016 E-MAIL: [email address removed]   Attention: ATM CARD beneficiary,   In yesterday meeting with the United Nation Organization (UNO) representative and the Governor of central Bank of Nigeria (CBN), they have given a waiver signed letter to the Privatized Diplomatic Delivery Service Agent Mr. Success Kelechi to travel to your country to deliver your ATM CARD to you without any problem and your new registration code is (ABN-00316) and your secrete four (4) digit pin Code is ( 9215 ) and they have talk with the director of the LEADWAY insurance here to reduce the cost of insurance coverage certificate from official $190 to $110.   If you are fully ready to receive your ATM CARD as from today, you must reply this e-mail with your present home or office address and direct telephone number and let me know the date you will send the insurance coverage certificate fee of $110 USD so that the Privatized Diplomatic Delivery Service Agent Mr. Success Kekechi can travel to your country to deliver your ATM CARD to you directly. Please, reply this e-mail if you are fully ready or please, ignore this e-mail if you are not ready because time is not on our side because we are working on the time frame given to us by the UNO and the CBN.   Yours in Service, DR. CHRIS MICHAEL Direct message from access bank plc ATM CARD department.
Click to view scam #182885 - Sent on March 17, 2016, 10:16 pm by newsletter@indiaretailnews.com
LOTOFACIL COM GARANTIA DE VOLANTE PREMIADOhttp://segredodalotofacil.com/ Jogue as 25 dezenas da Lotofacil distribuidas em 51 volantescom garantia de no mínimo um volante premiado por concurso. Acesse http://segredodalotofacil.com/ para saber mais. Obrigado--------------------------------------------------------------
Click to view scam #182884 - Sent on March 17, 2016, 10:06 pm by return@planosaudebelem.com
Hello, We represent a group of company based in Gulf Region and Africa as an international investment company with a primary focus on private and public equity with over 500 million of private and corporate investment portfolios. And we are currently seeking means of expanding and relocating our business interest abroad in the following sectors: Oil/Gas, Banking, Real estate, stock speculation and mining, transportation, health sector and tobacco, Communication Services, Agriculture Forestry & Fishing, thus any sector. If you think you have a solid background and idea of making good profit in any of the mentioned business sectors or any other business in your country; Please write me for possible business co-operation/Hard Loan Funding. More so, we are ready to facilitate and fund any business that is capable of generating 10%/30% annual return on investment (AROI) JV partnership and Hard loan funding can also be considered. I wait for your immediate and urgent response. Best Regards Harry Smith
Click to view scam #182879 - Sent on March 17, 2016, 9:37 pm by nkeiru@aprildaisies.com
Good Day to You,  I Am From Burkina Faso In West African Region. I?m Afraid to Tell You My Name but I Work with the Bank of Africa Here in the Nation. I Am Writing You From My Office That Which Will Be Of An Immense Benefit To Both Of Us. In My Department, Being The Bank Manager I Discovered An Abandoned Sum Of $10.6 Million USA Dollars (Ten Million Six Hundred Thousand Us Dollars) In An Account That Belongs To One Of The Bank Late Foreign Customer, A 82 Year South Korea Citizen Who Unfortunately Lost His Life In A Plane Crash. The Bank Management Has Been Unsuccessful In Locating The Relatives For Many Years Now, I Seek Your Consent To Present You As The Next Of Kin /Beneficiary To The Deceased So That The Proceeds Of This Account Valued At 10.6 Million Dollars Can Be Done And Paid To You For Our Bilateral Interest. Take 40% And Transfer Back To My Personal Bank Account 60% Of This Sum Once The Bank Management Successfully Releases This Fund To You. I Will Furnish You With More Details And Identify Myself To You If You Are Interested To Handle This Transaction Competently. Regards,For The Management                                                               
Click to view scam #182874 - Sent on March 17, 2016, 9:35 pm by villagui@speedy.com.ar
FEDERAL RESERVE BOARD NEW YORK 33 LIBERTY STREET, NEW YORK, NY 10038. ATTENTION BENEFICIARY: CONTRACT FUNDS - CREDITED FROM THE FEDERAL RESERVE BOARD. I wish to inform you that we have received an instruction today from the United Nations (U.N), to credit your account with US$5,500,000.00. Your response is required to enable us credit your account without any further delay and you are also required to get back to us with the confirmation of your bank account particulars and your direct telephone number for easy communication and to also avoid crediting your fund to wrong account. CONGRATULATION ON YOUR CONTRACT FUND. Please be fast on this matter. Thanks and God bless you. Yours faithfully, Mr. Daniel K. Tarullo Fund Credit Officer Federal Reserve Bank New York. http://www.federalreserve.gov/
Click to view scam #182868 - Sent on March 17, 2016, 9:04 pm by danielt61111@kpnmail.nl
Dear All I'm Raelyn Allen ,i work with social work Vision in USA ,project scheme for developing countries of the world, the social work requires representatives in both local and global, working at the grassroots in countries all around the world. social work Vision is dedicated to work with children,widows,families and communities,regardless of religion, race, ethnicity or gender, to overcome poverty and injustice. social work :Sponsor a Child Today!Thank you for contacting social work! We received your inquiry and ask that you please allow 2 to 3 business days to receive our reply. If you need immediate assistance, please call us at 1.888.511.6422. We will be glad to help. Sincerely, Raelyn Allen . Donor Contact Services Social Work U.S. E mail : [email address removed]
Click to view scam #177764 - Sent on March 17, 2016, 8:27 pm by developerusdi@pusat.itb.ac.id
Advert
DEPARTAMENTO DE POLICIA CIVIL Atendendo a uma reclamante foi gerado uma queixa criminal em seu cpf/email, estamos entrando em contato para a apresentação da mesma. Para maiores esclarecimentos do Boletin de Ocorrência de NºF3C976A1A37047007651/2012, na qual a sua pessoa tera que efetuar comparecimento. Na data e local especificado. munido de documentos de identificação. Confira no Boletin Data do Comparecimento: 18/03/2016 ás 16h00min Boletin de Ocorrência
Click to view scam #182863 - Sent on March 17, 2016, 7:31 pm by ramons-oficial@ward1.com.br
Hello my dear, Am Ms Herita Matthew nice to see your wonderful profile here www.facebook. Want you to be my friend? saw you profile email today am interested in you look for a nice man i will love forever because i am a woman that knows how to make a man smile. I believe in long distance relationship because it needs a lot of strength and courage. With due respect, i will like you to write to me through my email so that we can start expressing our feelings together. Thanks and hope to hear from you. Love from Your new friend Ms Herita Matthew!
Click to view scam #177794 - Sent on March 17, 2016, 7:27 pm by andyjones_45@yahoo.co.uk
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Click to view scam #178040 - Sent on March 17, 2016, 7:13 pm by Instasext@groardoo.xyz
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Click to view scam #177756 - Sent on March 17, 2016, 7:07 pm by Instasext@ymsoston.xyz
Dear friend, I am happy to know you, but God knows you better and he knows why he has directed me to you at this point, so do not be afraid. I am writing this mail to you with heavy sorrow in my heart, my name is Mrs elizabeth netanya, And am contacting you because i don?t have any other option than to tell you as I was touched to open up to you, I am married to Mr netanya brown, who died as the result of war in Syria moved some money out through diplomatic security means as a consignment and deposited it in a Security Company in Burkina Faso, where they were registered as personal effects. Consignments with the sum of (USD $12.5  Million Dollars). My late husband deposited the Fund in Burkina Faso since 1998 please i want you to use this opportunity and claim it I have all the useful information and the deposit certificate with me here. we were married for eleven years without a child. Since his death i decided not to remarry again, when my late husband was alive he deposited the sum of (USD $12.5 Million Dollars) in a Security Company in Burkina Faso the capital city of Ouagadougou in Africa presently this money is still in Company. He made this money available for exportation of gold from Burkina Faso mining.Recently, my doctor told me that i would not last for the period of seven months due to cancer problem. Whoever that wants to serve god must serve him in spirit and truth because God is the most high; please always be prayerful all through your life.The one that disturbs me most is my cancer sickness. Having known my condition i decided to hand you over this money and the gold to take care of the less-privileged people, you will utilize this money the way i am going to instruct herein. i want you to take 40 percent of the total money for your personal use while 60% of the money will go to charity" people in the street and helping the orphanage. I don't have any child that will inherit this money and my husband relatives are not good not even good at all because they are the one that responsible for the death of my late husband in other to have all my late husband properties and i don't want my husband's efforts to be used by those that conspired for his death. i grew up as an orphan and i don't have anybody as my family member, just to endeavour that the name of god is maintained. am doing this so that god will forgive my sins and accept my soul because this sickness has suffered me so much.As soon as i receive your reply i shall give you the contact of the Security Company in Burkina Faso and i will send authority letter that will prove you the present beneficiary of the money that is if you assure me that you will act accordingly as i stated herein. Also i want you to go to the Company manager one on one to meet them for the claim because i don?t need any delay; If you are interested, kindly get back to me for further details, contact me in my private email adress [email address removed] Sincerely Mrs elizabeth netanya
Click to view scam #182857 - Sent on March 17, 2016, 6:57 pm by mrsbiatricekabore2@aol.fr
Sent from my iPhoneBegin forwarded message:From: "Dr. Lori Johnson" [email address removed] 17 March 2016 14:30:20 GMTTo: undisclosed-recipients:;Reply-To: [email address removed] I am Lori Johnson by name I am widow with a lovely daughter I am also on this site in search of a good man that will take good care of me and my daughter. Because of the nature of my job I may not be able to control my investment very well. That is why I need a good man in my life that will act as my father, brother and my husband. I have an offer for you relating to some money we find in Kurdish region going two years now going about three years , the money is  (14.5 million dollars) were safely move from Iraq with a diplomatic help and deposited with global Company in the UK for security reasons  and for the purpose of investment. Now I need someone reliable who I can finally move the money under his/her custody for investment purpose and to stand beside me to reclaim the money from the company. And we are doing this base on 30/70 as percentage.This is the reason I'm calling on you if we can work together.So if you are interested in me kindly introduces your self to me. I will be waiting to receive your respond Best regardsSpecialist Dr,Lori. Johnson
Click to view scam #183793 - Sent on March 17, 2016, 6:54 pm by e09des0005c@sepdf.gob.mx
ã. Kèeâ - 24 ìàpòa, 2016 ã. Íaëoãîâûå ñïopû 2016:cóäeáíàÿ ïpàêòèêà Óêpàèíû. Ïpoâeðêè. Hoâîå â ñóäeáíoé ïpaêòèêå BCÓ, BÀÑÓ. Aíàëèç èçìeíåíèé è íoâåëë ÍKÓ, KÏK, ÄÔC.Òåíäeíöèè 2016 Ïoçèòèâ è íåãaòèâ ÂACÓ, BÑÓ. Ïpàêòèêà ïpîâeðîê: ÍÄC, ïpèáûëü, peàëüíîñòü cäåëîê,óáûòî÷íûå oïepàöèè, ôèêòèâíûe êîíòpaãåíòû, «íàëoãîâûå ÿìû»,àííóëèpoâàíèå påãèñòðàöèè, ïeðeêëàññèôèêàöèÿ äîãîâoðîâ. Oáæàëoâàíèå íaëoãoâûõ ïpoâeðîê, äåécòâèé, ðåøeíèé(ÏÏÐ, aêò ïpîâåðêè, âûâoäû, ïpèêaçû ía ïpîâåðêó,íàëîãîâûå òpåáîâàíèÿ, oáæàëîâàíèÿ äeécòâèé/áeçäåéñòâèÿ). Kaê èçáåæaòü äîía÷èñëåíèé ?! Íîâeëëû çaùèòû. Ðeøåíèå íaëoãîâûõ cïopîâ c ñóáúåêòaìè âëacòíûõ ïoëíoìî÷èé,íîâûå ïoäxîäû. Cóäåáíàÿ ïpàêòèêà ïo íaëîãoâûì cïopàì. Òeë.: (044) 362-7625 Îòïpaâèòü çaÿâêó ÄOÊËÀÄ×ÈÊÈ Ïoëÿíè÷êî Àíòoí Îëåãoâè÷ ? Bûcøèé Àäìèíècòpàòèâíûé Cóä Óêpàèíû (ÂACÓ), çaìåcòèòåëü ía÷aëüíèêà oòäåëà oáåñïå÷åíèÿ ðaáoòû Ïðåäcåäàòåëÿ è çàìeñòèòåëåé Ïðåäcåäàòåëÿ BACÓ. Áëaæèâñêà Haòaëüÿ Eâãåíüeâíà - cóäüÿ Bûñøeãî Àäìèíècòðàòèâíîãî Ñóäa Óêpàèíû (ÂAÑÓ), ÷ëeíó Haó÷íî-êîíñóëüòàòèâíîãî cîâeòà BÀCÓ, ÷ëeí Eâpîïåéñêîé Añcîöèàöèè ñóäeé àäìèíècòðàòèâíûõ ñóäoâ. Càíèí Áoãäàí Bëaäèìèðîâè÷ - cóäüÿ Îêpóæíîãî aäìèíèñòðàòèâíîãî ñóäa ã. Êèeâ. Coëoäêî Eâãåíèé Âèêòîpîâè÷ - Óïpaâëÿþùèé Ïaðòíeð, Aäâoêaòñêîé ãpóïïû «Cîëoäêî è ïapòí¸pû». Oäíèí èç ëó÷øèx þpèñòoâ â îáëañòè óãoë. ïðaâà è ïpîöåññà. B 100 ëó÷øèx þpècòoâ Óêðaèíû. B 2011 ã. â ñïèñêaõ «25 ñaìûé èçâåcòíûõ þpècòoâ Óêpàèíû» è «50 ÒOÏ ìåíeäæåðîâ Óêðaèíû». ×ëeí «Àñcîöèàöèè aäâîêaòîâ Óêðaèíû», «Accîöèàöèè þpècòoâ Óêpaèíû», International Bar Association. Aíòîùóê Ëaðèñà Ïåòpîâíà - aäâîêaò ïo íaëîãoâûì ñïîpàì, ïàpòíeð þðèäè÷ecêîé ôèpìû «Òaêc Òeððà» . Ñïeöèàëèçàöèÿ: íàëoãoâûå cïîðû. Äèðeêòoð OO «Ïàëaòû íàëoãoâûõ êoíñóëüòaíòîâ», ×ëeí oáùeñòâåííîãî ñoâeòà ïpè Ãîcóäàðñòâåííîé ôècêaëüíîé ñëóæáe è ðaáo÷åé ãpóïïû ïo ñoâeðøåíñòâîâàíèþ Hàëîãîâîãî êîäeêñà ïpè Ìèíèñòåpñòâå ôèíaíñoâ Óêðaèíû. Áoãäaíîâà Îëüãa Cepãååâíà - Óïpàâëÿþùèé Ïaðòíåð Aóäèòîðñêîé êoìïaíèè Cerberus (ãpóïïa ÎÌP). Cåpòèôèöèðîâàííûé ïpaêòèêóþùèé áóxãàëòeð-àóäèòîð, ñïeöèàëèñò ïo íaëîãoâîìó çàêoíoäàòåëüñòâó. ×ëeí Haáëþäàòåëüíîãî coâåòà Ïaëàòû Íaëîãîâûõ Koíñóëüòàíòîâ. Çaìeñòèòåëü Ãëaâû Êoìèòeòà ïðeäïpèíèìàòåëåé ïo âoïpoñàì íaëîãoâîãî êoíñóëüòèðîâàíèÿ ÒÏÏ Óêpàèíû. ×ëeí peâèçèoííîé êoìèccèè Ìåæäóíaðîäíîãî Îáùåcòâà Ïoëücêèx Ïpåäïðèíèìàòåëåé â Óêpaèíå. Ëåêòoð êóðñoâ ócoâåðøåíñòâîâàíèÿ ïðoô. çíaíèé àóäèòîpîâ. ÏÐOÃPAÌÌÀ Áëoê ¹1. Haëîãîâûå cïoðû è ïðoâeðêè 2016. Ôècêaëüíûé êîíòpoëü: pèñêè è óãpîçû äëÿ áèçíeca. Ìoðàòîðèé ía ïðoâåðêè 2016. Hàëîãîâûå è òaìoæåííûå àñïeêòû. Êaê ÃÔC ïpèxoäèò KÎ ÂCEÌ ÷åpåç cò. 73 HKÓ ía «âíeïëàíoâóþ ïpîâåðêó». Ïðoâåðêè íaëoãoâîé (ÃÔC) è Ãocôèíèíñïåêöèè ? íèêòo íe oòìeíÿë. Bo âpeìÿ ìoðàòîðèÿ ía ïpîâeðêè áèçíeñà. Øòpaôû óâeëè÷èëèñü â 5 ðaç. Çàêîíoäàòåëüíûå èçìeíeíèÿ è ñóäeáíûe íoâèíêè 2016 Íaëoãîâûå ñïoðû è ïpîâåðêè 2016. Ïåðe÷åíü opãaíîâ, èìeþùèx ïpaâo ïpoâoäèòü ïpîâeðêó! Ïoëíîìo÷èÿ. Ocíoâàíèÿ, âèäû, cpoêè, ïåpèoäè÷íîñòü. Kpèòåðèè îòáopà ïðeäïðèÿòèé äëÿ ïpoâåðêè. Kîão è êaê âêëþ÷aþò â ïëaí-ãðàôèê ïðîâeðîê (ãpèô «ÄÑK» + íoâûé ïoðÿäîê âêëþ÷eíèÿ). Ðècêè ? êaê êpèòeðèè âêëþ÷eíèÿ. Bûÿâëeíèå pècêoâûõ ïëaòåëüùèêîâ. Ðècê íeóïëàòû íàëoãoâ è ñáopîâ. «Óðoâeíü óïëaòû íaëoãà íèæe ïo oòpàñëè»? ? ìû èäeì ê âaì! Ôàêòè÷ecêàÿ ïðoâeðêà: ça íåäîïócê äîëæíoñòíûõ ëèö ? àäìèíàpåñò. Áëoêèpoâàíèå ÄÔC äåÿòeëüíîñòè ïpåäïpèÿòèé. Àííóëèpoâàíèå påãèñòðàöèè, ëèøeíèå còaòócà ïëaòåëüùèêa HÄÑ, áëîêèpoâàíèå ñ÷eòoâ, áëoêèðoâàíèå ïîäa÷è oò÷åòíîñòè (ðacòîðæåíèå äoãoâoðîâ o ïpèíÿòèè ýëåêòpoííûõ äoêóìåíòîâ,íåïðèçíàíèå oò÷eòíoñòè, «ê ñâeäåíüþ»). Ïoçèöèÿ ÃÔC ïo âoññòàíîâëåíèþ ðåãècòðàöèè. ×òo äeëaòü? Ïpèñâîåíèå 8 è 9 «ñòàía», Îòñóòcòâèå þðèäè÷ecêîãî ëèöa (â ò.÷. êîíòaãåíòà) ïo ìeñòoíàõîæäåíèþ (/ íe cooòâåòñòâóåò çàpåãèñòðèðîâàííîìó). Hàëîãîâûé êpeäèò («ñòaí 9»). Bcå o ìåcòe oñóùeñòâëåíèÿ äåÿòeëüíoñòè è ïpeâðàùåíèè äîápoñîâåñòíûõ ïëaòåëüùèêoâ â íaëoãîâûå ÿìû. Haëîãîâûå ñïopû. Âocñòàíîâëåíèå áåñcïîðíîãî cïècaíèÿ. «Cîìíèòåëüíûå oïeðàöèè» c òo÷êè çpeíèÿ HÁÓ è ÃÔC. Kàê èçáåæaòü caìîãî ïðèçíaíèÿ è ïoñëåäñòâèé? Íàëè÷íûe pac÷åòû. Óæåñòo÷åíèå êîíòpoëÿ ça cíÿòèåì íàëè÷íûx äåíeã: Ïoñòàíîâëåíèÿ è Ïècüìà KÌÓ è HÁÓ. Baëþòíûé êîíòpîëü â ïoìîùü íaëîãîâûì oðãàíàì ? îáùèe ïîäõoäû ê âíeøíeýêîíîìè÷åñêèì îïeðàöèÿì, íåòèïè÷íoìó ýêcïîðòó, íeòèïè÷íûì oïeðàöèÿì, ñpoêàõ ðàc÷åòà ïo BÝÄ oïåpàöèÿì (Ïîñòaíîâëåíèå ¹581 oò 04.09.2015 ã.è äp.). Îãpàíè÷åíèÿ ïo âíeøíèì çàéìaì, ïoêóïêe âaëþòû. Îòâåòcòâåííîñòü ça íàðóøeíèÿ ? êaê ìèíèìèçèpoâàòü ðècêè ïðåäïpèÿòèÿ. PPO. Ôaêòè÷åcêèå ïðoâeðêè êaê ñòèìóëèpoâàíèå èñïoëüçîâàíèÿ PPO. Òðóäîâoå çaêîíoäàòåëüñòâî. Êaê óìeíüøèòü ðècêè óïëaòû øòpàôîâ? Kàê cîòpóäíè÷àþò ÄÔC è Ãîcèíñïåêöèÿ ïo òpóäó? Çaðïëàòà ?â êîíâeðòàõ? è íe oôopìëåíèå pàáîòíèêà ? øòpaô 36 000 ãpí. ïo peçóëüòàòàì áåñeäû. Ôaêòè÷ecêàÿ ïpoâåðêà êaê ãëaâíûé ìeõàíèçì âûÿâëeíèÿ ñêðûòûx òðóäîâûx oòíîøåíèé. Ïåpcïåêòèâû paçâèòèÿ â Óêðaèíe ïoäxoäîâ ê âûÿâëeíèþ ñêpûòîé çaíÿòoñòè («deemed employment»). Çaêoíoïðîåêòû ïo íàëîãoâûì ïðoâåðêàì â âåpxîâíîé ðaäå (÷òo îæèäaòü): Îäíoóðîâíåâûå aäìèíècòpàòèâíûå oáæaëoâàíèÿ ÃÔC ? òoëüêî â ÃÔC Óêpàèíû. Çaêoíîïðîåêò ¹ 2958 «O âíeñeíèè èçìeíeíèé îòíocèòåëüíî óïopÿäî÷èâàíèÿ ïpoâåäåíèÿ ïðoâeðîê cóáúeêòîâ xîçÿéñòâîâàíèÿ». Ïëaíû ïo påôoðìèðîâàíèþ íàëoãoâîé ñècòeìû ? ÷eãî oæèäàòü áèçíåcó â ñëó÷àe âíåäpåíèÿ îäíoé èç 3x íaëîãoâûõ êoíöåïöèé? Áëoê ¹2. Hàëoãîâûå cïopû â ñóäe. Íoâoå â cóäåáíîé ïpaêòèêe 2016 ãîäa. Ïoçèòèâ è íeãàòèâ ÂCÓ, ÂAÑÓ. Kîíöeïöèÿ íàëoãoâîé peôoðìû. Åe âëèÿíèe ía ñóùeñòâóþùèå ñxeìû è ìîäeëè ïëàíèðoâàíèÿ è ìèíèìèçaöèè íaëoãîâ! HÄC. Hîâîå â cóäeáíîé ïðaêòèêå BÑÓ, ÂACÓ ïo HÄC. Ýëåêòpoííîå aäìèíècòpèðîâàíèå HÄC (ÑÝA). Oøèáêè â ïåðâè÷íûx äoêóìåíòàõ ïpè CÝÀ HÄÑ. Ïoçèöèÿ BAÑÓ ïo HÄÑ-c÷åòàì! Íaëîãîâûå ñïopû ïo íàëoãoâûì êpåäèòó. Ñoëèäàðíàÿ îòâåòcòâåííîñòü ïðoäaâöà è ïîêóïaòåëÿ. Ïoçèöèÿ BACÓ ïo cíÿòèþ íaëoãoâîãî êpeäèòà ïo ÍÄC. Íoâûå ìåòoäû ÄÔC ïo îòðaáîòêå ñõeìíîãî íàëoãoâîãî êðeäèòà. Cècòeìà oòpàáîòêè ïëàòåëüùèêoâ ÍÄC. ×òo òàêîe íàëoãoâàÿ èíôopìàöèÿ? Kaê îcòaâàòüñÿ íåçaìåòíûìè äëÿ ÄÔC? Oøèáêè â ïeðâè÷íûõ äîêóìeíòàõ. Haëîãîâûå íaêëàäíûå: íaðóøeíèÿ oôîpìëåíèÿ, âêëþ÷eíèå â ðåeñòð. Ïoçèòèâ oò BÀÑÓ. Êoíòpàãåíò «íaëoãîâàÿ ÿìa»! ×eñòíîìó ïëàòeëüùèêó ïðèñâoèëè ïpèçíaê «íàëîãoâîé ÿìû» è íe ðeãècòðèðóþò ÍH ? ïpè÷èíû è äeéñòâèÿ. Hàëîãîâûå cïoðû. Ñóäeáíaÿ ïðaêòèêà âçûcêaíèÿ èç áþäæeòa ïeíè. Íaëîãîâûå ñïopû ïo âåêñeëÿì. Oòpèöaòåëüíîå çíà÷åíèe ÍÄC. Áþäæeòíîe âîçìåùeíèå ÍÄC (â ò.÷. â ñëó÷ae ïpèîápåòåíèÿ ocíoâíûõ ôoíäoâ). Aííóëèðîâàíèå ðeãèñòðàöèè (â ò.÷. ça ècêîì ëèöa). Ocíoâàíèÿ ïpèìåíåíèÿ. Êoãäa cóä íe ïoääeðæàë ÃÔC. Aíaëèç ðeøåíèé BAÑÓ. Aðáèòðàæíûå íaëoãoâûå ñïîpû. Íaëoã ía ïpèáûëü. Ïpàêòèêa òa ïoçèöèÿ ÂÀCÓ, BÃÑÓ. Pàñõîäû (â ò.÷. äîêóìeíòàëüíîå ïîäòâeðæäåíèå. Heíàäëåæàùèå ïeðâè÷íûe äoêóìeíòû è êoíöåïöèÿ ïpåâaëèðîâàíèÿ cóòè íaä ôopìîé ? ïàðaäîêñàëüíàÿ äëÿ ÃÔC ñóäåáíaÿ ïðàêòèêa BAÑÓ. Ïpèçíaêè ïepâè÷íûõ äîêóìåíòoâ. Óáûòî÷íûe ïpoäàæè è câÿçü c xoçÿécòâåííîé äåÿòåëüíoñòüþ. Ïpàêòè÷åñêèå cèòóaöèè. Oòpèöaòåëüíîå çía÷åíèå îáúåêòa íaëîãîîáëîæåíèÿ. Óáûòêè cíÿòû ïpè êaìåpàëüíîé ïpîâeðêå: íóæío ëè ïoäòâeðæäàòü ïðaâèëüíîñòü èx ôîðìèpîâàíèÿ. «Håòèïè÷íûé» ýêñïopò. Oáû÷íûe öeíû: íoâûå òåíäeíöèè ïðèìåíeíèÿ ÃÔC. Òðàícôåðòíîå öåíooáðàçîâàíèå. Ïåðeíåñåíèå óáûòêoâ ïðoøëûx ëeò: äoïoëíèòåëüíûå óñëoâèÿ. Áëoê ¹3. Íoâèíêè, èçìåíeíèÿ ñóäeáíoé ïpaêòèêè 2016 BCÓ è BACÓ! Ïoçèòèâ è íeãàòèâ. Aíàëèç òeíäåíöèé. Cóäeáíûå íaëoãîâûå cïopû. Oáoáùåíèå cóäåáíîé ïpaêòèêè ðaññìîòðåíèÿ íaëîãîâûõ cïîpîâ BÑÓ, ÂÀCÓ. Òeíäåíöèè 2016. Hàðóøåíèå ïpîöeäóðû ïðîâeðêè. Èçìeíeíèÿ ïoçèöèè BCÓ â 2016. Ïpèçíaíèe ïpoâåðêè íeçàêîííîé è îòcóòcòâèå ïpaâoâûõ ïocëåäñòâèé. Kàê äåécòâoâàòü, êoãäà íeò oñíoâàíèé äëÿ ïpoâåäåíèÿ ïpoâåðêè? Hþaícû ïpèíÿòèÿ è ïåðeñìîòðà ñóäåáíûx ðeøeíèé. Pàññìîòðåíèå íaëîãîâûõ cïopîâ. Íîâoå HKÓ, ÃÔC. Ôèíàíñoâûé caíêöèè ça íaðóøeíèÿ, câÿçàííûe / íe ñâÿçaííûå c óïëaòoé íàëîãoâ. Íàëoãîâûå ñïopû ïo óïëaòå íàëoãa íe ía òoò êoä áþäæeòíîé êëañcèôèêàöèè: ïîñëeäñòâèÿ. Hàëoãè, ðàcñ÷èòàííûå ïpè ècïîëüçîâàíèè íåïðÿìûx ìeòoäoâ oïðåäåëåíèÿ íàëoãîâûõ oáÿçàòåëüñòâ. Cóäåáíàÿ ïpaêòèêà. Oøèáêè, ïoñëåäñòâèÿ. Ìèíèìèçaöèÿ / oïòèìèçàöèÿ íaëoãîâ. Ïoçèöèÿ BCÓ, BÀCÓ ïo ïpèìåíåíèþ íeêoòoðûõ cõåì. Ëåãaëüíûe ñïoñîáû ïpîòèâoäåéñòâèÿ íeçaêoííûì cõeìàì. Cïîcîáû áoðüáû ÃÔC c íaëîãoâûìè íapóøåíèÿìè. Äeëî «Ôåíèêc Êaïèòàë». Ðacêðûòèå ÷/ç cóä áaíêoâcêîé òaéíû. Òaìoæíÿ. Íoâøeñòâà ïo êoíòpoëþ ça óðoâíeì öeí, ðàc÷åòàìè ño ñâÿçaííûìè ëèöaìè. Êaê ìèíèìèçèðoâàòü pècêè øòpaôîâ ïo ïpaâèëàì òpàícôåðòíîãî öåíîoáðàçîâàíèÿ (ÒÖO). Ïpaêòèêà ðaññìîòðåíèÿ îòäeëüíûõ êaòåãîðèé ñïoðîâ ïo âoïðoñàì îïpåäåëåíèÿ òaìîæeííîé ñòoèìîñòè; ïeðeêîäèðîâàíèå òîâaðîâ, âêëþ÷eíèå poÿëòè â cocòàâ òaìîæåííîé ñòoèìoñòè ïîcëe oêîí÷aíèÿ òàìoæeííîãî oôîðìëåíèÿ. Oáæàëîâàíèå peøåíèé. Âîçìeùåíèå âðeäa, íaíåñåííîãî äeécòâèÿìè / áeçäeÿòeëüíîñòüþ òàìîæeííûõ oðãàíîâ. Ðàçpåøåíèå íaëîãîâûõ cïopîâ. Áëoê ¹4. Cóäåáío-íàëîãîâûå äoêòðèíû â íàëoãîâûõ cïîðàõ oò ÂACÓ. Òeíäåíöèè ñóäåáíoé ïpaêòèêè 2016. Cóäeáío-íàëîãîâûå äoêòðèíû: ìåòoäèêè ïðèìeíeíèÿ ïpè aíaëèçe ïpaâoìåðíîñòè ïoâåäeíèÿ ó÷àcòíèêoâ íàëîãoâûõ ïpàâoîòíîøåíèé. ×òo íóæío óñòaíoâèòü, ÷òoáû ïðèçíaòü õoçÿéñòâåííóþ oïepàöèþ çaêîííîé c ïoçèöèé íaëoãîâ? Ïpeçóìïöèÿ äîápoñîâåñòíîñòè. ÂAÑÓ: Äoápoñîâåñòíûé ïëaòåëüùèê íe íecåò îòâeòcòâåííîñòü ça äåécòâèÿ êîíòpàãåíòà (â ò.÷. íåïoäà÷ó oò÷åòíoñòè, íåóïëaòó HÄÑ). Ïpèíöèï pàçóìíoé oñìîòðèòåëüíîñòè è äoëæíîé ocòîðîæíîñòè ïëaòeëüùèêa. Ïoçèòèâíàÿ cóä. ïpaêòèêa BAÑÓ, EÑÏË. Koíòðàãåíòû (ôèêòèâíûe, íeäîáðîñîâåñòíûå, coìíèòåëüíûå): cîâpåìåííàÿ ïðaêòèêa ïpîâåðîê è ñóäeáíàÿ ïðàêòèêa. Ïðèçíaíèe êîíòpàãåíòà ôèêòèâíûì: íåãaòèâíûå ïocëeäñòâèÿ. Íåäeéñòâèòåëüíûå ó÷ðeäèòåëüíûå äoêóìåíòû êoíòpaãåíòà è åão câèäeòåëüñòâî HÄÑ. Íaëè÷èe pañõîæäåíèÿ â peeñòðàõ ÄÔC. Heïpåäîñòàâëåíèå íàëîãoâîé oò÷åòíîñòè. Heâîçìîæíîñòü ïpoâeäåíèÿ âñòðe÷íîé ñâepêè. Îòcóòñòâèå ïðeäïðèÿòèÿ (â ò.÷. êîíòpaãåíòà) ïo ìåcòîíàõîæäåíèþ (/ íe oòâå÷àåò çaðeãèñòðèðîâàííîìó). Íaëîãîâûé êpåäèò («ñòaí 9»). Eñòü ëè øàíc îòñòoÿòü íàëoãoâûé êðeäèò / pacõîäû, ecëè ôèêòèâíoñòü êîíòpaãåíòà ïoäòâåpæäåíà peøeíèåì ñóäa ïo óãîëoâíîìó äeëó. Ìèíèìèçaöèÿ pèñêîâ. Äîãoâoðíûå oãîâîðêè è ïðîöeäóðà ïðoâeðêè êoíòpàãåíòîâ. Êaê çaùèòèòü ïpaâî ía íaëîãoâûé êpeäèò è/èëè pàñõîäû, eñëè êoíòpàãåíò ôèêòèâíûé? Íaëîãîâûå ñïoðû ïo oïåpàöèÿì (â ò.÷. ðeàëüíûì) c ôèêòèâíûìè ôèðìaìè. Áëoê ¹5. Äoêòpèía ðeaëüíîñòè õoçÿéñòâåííîé îïåpàöèè. Påàëüíîñòü, ôèêòèâíîcòü, íåäeéñòâèòåëüíîñòü ñäeëîê. Íeäeéñòâèòåëüíûå è íè÷òoæíûå cäeëêè. Ðècêè òàêîão ïðèçíaíèÿ. Ïoçèöèÿ ÄÔC. Èçìeíeíèÿ â HÊÓ îòíoñèòåëüíî ïîcëeäñòâèé. Koãäà íaëoãîâàÿ óêaçûâàåò â aêòå ïðoâeðêè ía íeäåéñòâèòåëüíîñòü. Cîoòíîøåíèå ïoíÿòèé ãpaæäàíñêî-ïðàâîâûõ cäeëoê è õîç.oïåðàöèé. «Áåñòoâàðíîñòü» îïepàöèé. Ïoçèöèÿ ñóäoâ è ÃÔC. Kaêèå oïepàöèè ïoïaäaþò â «pècêoâóþ» çoíó ïpèçíàíèÿ «áecòoâàðíûìè», «íè÷òoæíûìè», «ôèêòèâíûìè»? Pècêè âoçáóæäåíèÿ óãîëoâíûõ äeë ïo cò. 205, 209 è 366 ÓK c öeëüþ ïoëó÷åíèÿ âoçìoæíîñòè äoía÷èñëåíèÿ âûãoäîïoëó÷àòåëÿì íàëoãîâûõ oáÿçaòeëüñòâ ïo HÄÑ, íàëoãó ía ïpèáûëü. Êaê íe còaòü æåpòâîé ïðîâeðêè è äîía÷ècëåíèé? Ôèêòèâíûe ñäeëêè. Kàêèe oïåpàöèè ÄÔC c÷èòàeò çaâeäîìî ôèêòèâíûìè? Kðèòeðèè ïpèçíàíèÿ ôèêòèâíoñòè. Îòcóòñòâèå påcóðñîâ (òðóäoâûx, ìàòeðèàëüíûõ: îcíoâíûõ ñpåäñòâ, ïðîèçâoäñòâåííûõ àêòèâoâ, cêëàäcêèõ ïîìeùeíèé è ò.ä.). Ocíîâíûå añïeêòû äîêàçûâaíèÿ. Ðècêè ïðèâëå÷eíèÿ ê óãoëoâíoé îòâåòcòâåííîñòè äèðeêòîðà, ãë. áóxãaëòåðà ïpè ïpèçíàíèè cäåëêè ôèêòèâíoé. Ïpèìåðû ïðaêòèêè. Äoêaçaòåëüñòâà ôàêòè÷ecêîãî ñóùeñòâîâàíèÿ xîçÿéñòâåííîé îïåpàöèè. Îòoáðàæåíèå â íaëoãîâîì è áóõãaëòåðñêîì ó÷åòe. Äîãoâîðû è ïåpâè÷íûå äîêóìeíòû. Kaêèå äoêóìeíòû òðåáóeò cóä? ×òo áóäeò äîêàçaòåëüñòâîì (äocòàòî÷íûì) äëÿ ïoäòâåpæäåíèÿ «ðeaëüíîñòè» xîç.oïåðàöèè? Ïoçèöèÿ ïo ÒÒH, aêòaì, íaêëaäíûì, ïóòeâûì ëècòàì. Ïðaêòèêa BACÓ. Haäëeæàùåå äoêóìåíòàëüíîå oôîðìëåíèå îïeðàöèé ía âñeõ ýòàïàx èx ocóùeñòâëåíèÿ: îôopìëåíèå äîãoâîðîâ, ïåpâè÷íîé, áóõãaëòåðñêîé è äðóãoé äîêóìeíòàöèè (÷òo ïoäòâeðæäàåò äâèæåíèe aêòèâoâ) ía ïpèìepàõ ïðaêòèêè ýêcïîpòíûõ è èìïîðòíûx ïocòaâîê òoâaðîâ, â ò.÷. ïo ïocðåäíè÷åñêèì äîãoâoðàì, c ó÷eòoì ìîìeíòîâ ïåpeõîäà pèñêîâ è ïpàâà cîáñòâåííîñòè. Áëoê ¹6. Ïðeèìóùeñòâî Cóòè Haä Ôîpìîé. Äeôåêòû/íeäîñòàòêè ïeðâè÷íûx äoêóìeíòîâ. Êaê âëèÿþò íeäoñòàòêè ïåðâè÷íûx äoêóìeíòoâ ía ïðaâèëüíîñòü íaëoã. ó÷eòa? Kàê ïoäòâåðäèòü ðeaëüíîñòü c äeôåêòaìè â äoêóìåíòaõ? Ïpèçíàíèe íàëoãoâîãî êðåäèòa ïo peaëüíûì oïåpàöèÿì, ío íeïðàâèëüíûì íàëoãoâûì íàêëaäíûì. Ïoçèòèâ oò BACÓ. Ïoääåëêà ïîäïècè ía äoêóìåíòaõ. Ôèêòèâíoñòü ïoäïèñè êoíòðàãåíòà, ìàòeðèàëû íeçaâåðøåííîãî êðèìèíaëüíîãî ïðoèçâoäñòâà. Íåíaäëåæàùèå ïîäïècè ía ïepâè÷íûx äîêóìeíòaõ ? ïîcëeäñòâèÿ è â êaêèõ ñëó÷aÿx? Äåëoâaÿ öeëü (ïpèìåpû äoêàçûâàíèÿ). A ãäe äîxîä? Cóäåáíàÿ ïðàêòèêa ía ïpèìepå óáûòî÷íûx îïepàöèé. Ïðèoápåòåíèå aêòèâoâ ÷epåç ïîcpåäíèêîâ. Âcåãäà ëè ðeàëüíîñòü êîíòpàãåíòà ãàðaíòèðóåò çàêoííoñòü ó÷eòà íaëîã. oïeðàöèé c íèì? Ìèíèìèçaöèÿ íàëîãoâûõ pècêoâ. Äoêòpèía àâòoíîìèè íoðì íàëîãoâîãî çàêoíoäàòåëüñòâà. Båäåíèå äåÿòåëüíoñòè, íe ïpeäóñìîòðåííîé Ócòaâîì. Kàêèå ïoñëåäñòâèÿ îòñóòcòâèÿ ëèöeíçèé, pàçpåøåíèé ía còðîèòåëüñòâî äëÿ íàëîãoâîãî ó÷åòa? Çaùèòa. Ýôôeêòèâíûe cïoñîáû çaùèòû ïëaòåëüùèêa: àêòóaëüíaÿ cóä. ïðaêòèêà, ïîëeçíûe peøåíèÿ cóäoâ, ðaçúÿñíåíèÿ BAÑÓ. Áëoê ¹7. Èñïoëüçîâàíèå ãpàæäàíñêî-ïðàâîâûõ êîícòðóêöèÿ â ñxåìàõ ïëaíèðoâàíèÿ íaëîãîâ. Çëoóïîòðåáëåíèå ïðaâîì â ïpàêòèêe óêpaèíñêîãî íaëîãîîáëîæåíèÿ. Ïðèòâoðíûå è ìíèìûe cäeëêè. Äoía÷èñëåíèÿ íaëîãîâ â ðeçóëüòaòå ïepeêëàññèôèêàöèè äoãîâoðîâ. Ïpàêòèêa äoêòpèíû ÂAÑÓ ía ïpèìepå ïeðåêëàññèôèêàöèè äoãîâîðîâ / oïeðàöèé äëÿ íaëîãoîáëîæåíèÿ (oäíè äîãoâîðà/îïåðàöèè ïpèêpûâàþò äpóãèå). Ïðaâèëüíàÿ ñxeìà ïîcòpîåíèÿ xîçÿéñòâåííîé oïeðàöèè ÷eðeç îäíoâpåìåííóþ ìèíèìèçaöèþ è íàëoãîâ, è pècêîâ. Hàäëeæàùåå âíèìaíèe äoêóìeíòaëüíîìó îôoðìëåíèþ õoç.oïåðàöèé. Çaùèòà aêòèâoâ êaê ãëaâíûé ïðèopèòåò pàáîòû. Haëoãîâîå, áóõãaëòeðñêîå è ôèíaícoâîå ïëàíèpîâàíèå. Oáåñïå÷åíèå ïîpÿäêa â îpãàíèçàöèè áóxãàëòeðñêîãî ó÷eòa è ñõeìû äoêóìåíòîîáîðîòà. Ïpaâèëà âeäåíèÿ áóxãaëòeðñêîãî ó÷eòa, êaê îcíîâà äëÿ oïòèìèçàöèè. Pècêîâàííûå îïepàöèè: ïðoâîäèòü èëè íeò. Kàcñîâàÿ äècöèïëèía. ÐPÎ. Kàcñà ïpeäïpèÿòèÿ. Kàê îpãaíèçîâàòü? Âçàèìoäåéñòâèå c äpóãèìè cóáúåêòaìè xîçÿéñòâîâàíèÿ, îôøîpû: âíèìaíèe ê pècêàì. Aêòèâíàÿ è ðàöèoíàëüíàÿ ëèíèÿ ïoâåäåíèÿ â îòíoøåíèÿõ c êoíòpoëèðóþùèìè îpãàíàìè. Íàëoãîâîå ïëaíèðoâàíèå è oïòèìèçàöèÿ íàëoãîîáëîæåíèÿ. Àíaëèç ñòpóêòópû áèçíecà/ãðóïïû ñâÿçàííûx êoìïaíèé è âèäeíèÿ âëàäåëüöeâ áèçíåca, c öeëüþ oïðåäåëåíèÿ ìåòoäa oïòèìèçaöèè. Håãàòèâíûå ìîìeíòû èñïîëüçoâàíèÿ «ñõeì». Oïpeäåëåíèå c ìåòoäàìè íàëoãoîáëîæåíèÿ è âûáop ñaìîãî îïòèìàëüíoãî. Ñòðóêòópèðîâàíèå áèçíåcà. Ïðåäïpèÿòèå ? «õpaíèòåëü» aêòèâoâ. Áeçíaëoãîâûé ñïoñîá âûâîäa aêòèâîâ. Áëoê ¹8. Àäìèíècòðèðîâàíèå íaëoãoâ. Ïpoöeññóàëüíûå âoïðîñû. Oáæàëîâàíèå. Ïðîâeäåíèå íàëoãoâûõ ïpoâeðîê. Còðaòåãèÿ è òàêòèêa çaùèòû. Ñïoñîáû çaùèòû íapóøeííîãî ïpàâà. Hþàícû pàññìîòðåíèÿ îòäeëüíûõ êaòåãoðèé àäìèíèñòpàòèâíûõ äeë. Caíêöèè: ïpèìåíeíèå, ïðàêòèêa oòìeíû. Oáæàëoâàíèå ðeçóëüòàòîâ íaëoãîâûõ ïpoâeðîê, påøåíèé, áeç/ äeéñòâèé (aäìèíèñòpàòèâíîå è cóäeáíoå). Oáæaëoâàíèå äåécòâèé: ïpèêàçîâ ía ïðîâeðêó, oôoðìëåíèå ðeçóëüòàòîâ (aêò ïpoâeðêè è âûâoäû), íaëoãîâûõ òpeáoâàíèé. Aêò ïpoâåðêè êaê oáúåêò ñóäåáíoãî oáæaëoâàíèÿ. Ïpèçíaíèå aêòîâ (èíäèâèäóaëüíûõ è íîpìaòèâíî-ïðàâîâûõ) ïðoòèâîïðàâíûìè (íåäåécòâèòåëüíûìè, íåçaêîííûìè). Îòìeíà aêòoâ. Ïðoáëåìà oáæaëoâàíèÿ àêòoâ êoíòðîëèðóþùèõ opãaíîâ, êoòîðûå íe ñîçäaþò ïðaâîâûõ ïîcëåäñòâèé. Ìoæíî ëè â cóäe îáæaëîâàòü âûâoäû íàëoãîâîé, âûëoæeííûå â aêòå ïpoâeðêè? Kaêèå ecòü cïocîáû çaùèòû ïëaòåëüùèêa? Oáæàëîâàíèå HÓÐ (íàëîãoâûõ óâeäîìëåíèé-ðåøåíèé). Íàëoãîâûå ðaçúÿcíåíèÿ äëÿ çaùèòû. Êoãäà í/oáÿçaòeëüñòâî còaíoâèòñÿ coãëañîâàííûì? Âoçìoæíîñòü îáæaëîâàíèÿ äåécòâèé ÃÔC â cëó÷àe ïpèçíaíèÿ íè÷òoæíûìè cäåëoê íåïîcðåäñòâåííî â àêòax ïðîâeðêè áeç HÓP. Oáæàëoâàíèå påøeíèé o peçóëüòàòàõ pàcñìîòðåíèÿ æaëîá. Ïèñüìo êaê ôîðìa påøåíèÿ. Ïpàâoâûå ïocëeäñòâèÿ îáæaëoâàíèÿ. Îáæaëîâàíèå íåçaêoííîé ïpoâeðêè. Îòìåía íeçàêoííûõ âûâoäîâ àêòoâ íàëîãoâîé ÷eðåç oáæaëoâàíèå èx äeéñòâèé. Ïpoöåññóàëüíàÿ ñocòàâëÿþùàÿ oáæàëîâàíèÿ ÍÓP è äeéñòâèé äîëæíocòíûõ ëèö ÃÔC. Ïpoöeäóðíîå oðóæèe! Îòäeëüíûe añïåêòû cóäeáíoãî oáæaëoâàíèÿ íàëoãîâûõ êîícóëüòaöèÿ. Îáæàëoâàíèå (áeç)äåéñòâèé íaëoãoâîãî oðãàíà è äîëæíîcòíûõ ëèö. Bîçìeùåíèå óáûòêoâ, ïpè÷èíeííûõ äåécòâèÿìè / áeçäåéñòâèåì. Aíaëèç ïðaâîâûõ ïoçèöèé. Ñóäeáíaÿ ïpàêòèêà îáæàëoâàíèÿ äåécòâèé è påøeíèé. Äîêaçûâàíèå â íaëoãîâûõ ñïopàõ. Kòo äoëæåí äîêaçûâàòü íaëè÷èe íàëoãoâûõ íapóøeíèé? Ïpîáëåìà pañïðåäåëåíèÿ. Ïpèíöèï îôèöèaëüíîñòè. Ïðaâî cóäa ía cáîp äoêàçàòåëüñòâ ïo cîácòâåííîé èíèöèàòèâe. Ïpàâoâûå ïoñëeäñòâèÿ íe ïpeäoñòàâëåíèÿ ëèöoì, êîòîpîå ó÷acòâóeòâ äeëå, áeç óâàæèòeëüíûõ ïpè÷èí äîêaçàòåëüñòâ ía ïðåäëoæåíèå ñóäa äëÿ ïoäòâeðæäåíèÿ oácòoÿòåëüñòâ, ía êîòîpûå ïoñûëàåòñÿ. Òðeáoâàíèÿ ê oôîðìëåíèþ ïèñüìåííûx äoêàçaòåëüñòâ ïpè ïoäa÷å â cóä. Ïðaâo ïpåäîñòàâëåíèÿ äoêaçaòåëüñòâ ía còaäèÿõ íaëîãîâîãî êoíòðoëÿ è cóäeáíîãî ïðoöeññà. Îöeíêà ñóäoì äîêaçaòåëüñòâ (íàäëåæaùèõ è äoïóñòèìûõ), êoòîpûå íe ècñëåäîâàëèñü âo âðeìÿ ïpîâeðêè. Hîâeëà ÂACÓ: ïðèâëå÷eíèå ñâèäeòeëåé â íàëoãîâûõ cïîðàõ. Oáocíîâàíèå ïpàâîâîé ïoçèöèè. Ècïîëüçoâàíèå cóäåáíîé ïpàêòèêè Åâpîïåéñêîãî cóäà ïo ïðaâàì ÷åëoâåêà (ECÏ×) êaê ècòî÷íèêa ïpàâà ïpè íaëîãoâûõ cïîðàõ. Áëoê ¹9. Óãoëîâíûå ïðoèçâoäñòâà, ñâÿçaííûe c íaëîãoâûìè ïpoâeðêàìè. Pècêè xîçÿécòâåííîé äåÿòeëüíoñòè (äîëæíocòíûõ ëèö) ïo ÓÏK. Êaê oïðåäåëèòü, ÷òo âíeïëàíîâàÿ ïpîâeðêà ía ocíîâàíèè ÓÏK? Aêò íàëoãoâîé ïpoâeðêè ? îñíoâàíèå äëÿ óãoëîâíoãî ïpîèçâîäñòâà. Ïoðÿäîê oòêðûòèÿ óãîëoâíîãî ïpîèçâoäñòâà ïo þp.ëèöàì.42. Pîëü íaëoãîâûõ ïpoâåðîê â óãoëîâíoì ïpoèçâîäñòâå. Ïpîèçâoäñòâà ïo cò.cò. 172, 175, 191, 205, 209, 212, 358, 364-1, 365-1, 366 òa 367 Óãoëoâíoãî êîäeêcà Óêpàèíû. Ïðoâåðêè ? êaê èíñòðóìeíò ïîëó÷eíèÿ äoêàçàòåëüñòâ. Óãoëoâíàÿ îòâeòcòâåííîñòü ïo cò. 212 ÓK («Óêëoíåíèå oò óïëaòû íaëîãîâ»). Cóììà äîíà÷ècëåíèé ïo aêòó ïoäïàäàåò ïoä 212 ÓK. Kaê íe ïîïacòü ía cêàìüþ ïîäcóäèìûx? Cxeìû ìèíèìèçaöèè oòâeòñòâåííîñòè. Cóäeáíàÿ ïpaêòèêa 2015|2016 îïpàâäàòåëüíûõ ïðèãoâîðîâ. Ïpaâîâûå añïåêòû âçûcêàíèÿ íàëoãoâîãî äîëãa. Ïðåäïoñûëêè oápàùåíèÿ â cóä. Ñðoêè âçûcêàíèÿ äoëãà. Èñòo÷íèêè ïîãaøåíèÿ. Ïpèçíàíèå íaëoãoâîãî äoëãà áeçíaäåæíûì. Ïoðÿäoê âçûñêaíèÿ: ècê èëè ïðåäcòàâëåíèÿ. Hàëîãîâîå òpeáîâàíèå. Ïpeäoñòàâëåíèå pàçpåøåíèÿ ía ïoãàøåíèå äîëãa ça c÷åò ïpîäàæè èìóùecòâà. Çaùèòa ía còàäèè âçûcêaíèÿ äîëãa. Êaê ía÷èíaþòñÿ ïðoèçâoäñòâà, ñocòàâ cò. 212 ÓK. Oñoáåííîñòè ðacñëåäîâàíèÿ äeë ïo óêëîíeíèÿ oò óïëaòû íàëoãoâ ïo-óêpàèíñêè. Ñóäeáíàÿ ïðaêòèêa 2015|2016 îïpàâäàòåëüíûõ ïpèãîâoðîâ. Áëoê ¹10. Óãîëoâíaÿ îòâåòcòâåííîñòü þpèäè÷åcêèõ ëèö. Êaê cáåpå÷ü aêòèâû è çaùèòèòü cåáÿ â ÓÏK. Pèñêè äëÿ Ó÷påäèòåëÿ, Äèðeêòîðà è Ãëàâíîão áóxãàëòåðà. Ëþáoå ïpeäïðèÿòèå ìoãóò ïpèâëå÷ü ê óãoëîâíîé îòâeòñòâåííîñòè. Coâåðøåíèå ïpåñòóïëåíèé þp.ëèöoì: êîão è ça ÷òo íaêaçûâaþò (oñíoâàíèÿ)? Ïpèíöèï ëè÷íoé è âèííoé oòâåòñòâåííîñòè ëèöa. Ìåpû óãoëîâío-ïðàâîâîãî õapàêòåðà ê þpèäè÷eñêèì ëèöaì. Pàcøèðåíèå oñíoâàíèé. Áeç âèíû âèíoâaòûe. Äeécòâeííûå â áåçäeécòâèè. Ïpèìåíÿþòñÿ íe òoëüêo ça óìûceë, ío è ecëè «ïðèâeëè» / «ñoçäàëè óñëoâèÿ ïîëó÷eíèÿ» þðèäè÷åcêèì ëèöoì íeïpàâîìåðíîé âûãoäû (íåçàâècèìî oò óìûcëa) è ïpè íeíaäëeæàùåé äeÿòåëüíoñòè (íe îáÿçaòeëüíî ïpåñòóïíîé). Ïpèìåíeíèå ça íè÷òoæíóþ cäåëêó? Oòâåòñòâåííîñòü ça òåðpîðèçì (â ò.÷. oò èìeíè þpèäè÷eñêîãî ëèöa): òep.aêò, âoâëe÷eíèå, îñóùeñòâëåíèå, ôèíàícèðîâàíèå òåppîðèçìà. Ïîðÿäoê çaäeðæàíèÿ ôèçè÷ecêèõ ëèö (äèpåêòoð, áóõãàëòeð, cîòðóäíèê). Ôàêòîpû ðèñêa. Òaêòèêà çaùèòû. Apåñò ía èìóùåcòâo þð.ëèöa. Êoíôècêàöèÿ. Øòpàô oò 85.000 äo 1.275.000 ãpí. Ëèêâèäaöèÿ. Ocíoâàíèÿ ïpèìåíeíèÿ. Kàê èçáåæaòü íåïpèÿòíîñòåé â óãoëoâíî-ïðàâîâîì ïîëe ïpè oñóùåñòâëåíèè õîçÿécòâåííîé äeÿòåëüíîñòè. Ñoâåòû aäâoêàòà Áëoê ¹11. Èñïoëüçîâàíèå â íaëîãîâûõ äeëaõ eâðîïåéñêîé êoíâeíöèè o çàùèòe ïðaâ ÷åëoâeêà. Âoçìoæíîñòè oáæaëoâàíèÿ ðeøåíèé ÄÔC â Ñòpañáóðãå: êaê ïîäãoòoâèòü, îáocíîâàòü. Bëèÿíèå ECÏ× ía ïpaêòèêó aäìèíècòpàòèâíûõ cóäoâ Óêpàèíû. Åâpîïåéñêèé cóä ïo ïpàâaì ÷åëoâeêà (ÅCÏ×). Ïpèìeíåíèå ïpàêòèêè EÑÏ× ïpè pacñìîòðåíèè íaëîãoâûõ cïopîâ è àäìèíècòðàòèâíûõ äeë. Êpèòeðèè ïpèeìëeìîñòè æàëoá ECÏ×. Èíäèâèäóaëèçàöèÿ þðèäè÷åcêîé îòâeòcòâåííîñòè â ðåøeíèÿõ ECÏ×. Ïoíèìaíèå êîíöeïöèè «èìóùecòâa» â ïpàêòèêå EÑÏ×. Äîêaçaòåëüñòâà è äîêaçûâaíèå (ïpèíaäëåæíîñòü è äoïóñòèìoñòü) â câeòe ðåøeíèé ÅCÏ×. Íaðóøåíèå ïðîöeäóðû ïpoâåðêè. Ïðàâo ía cïðaâåäëèâûé cóä. Ïpèíöèï ïpoïoðöèîíàëüíîñòè. Ðaçëè÷íaÿ ïoçèöèÿ BÀCÓ, BÑÓ, ECÏ×! Hàèáîëåå âaæíûå ïðåöeäåíòû ïpèìåíeíèÿ Eâðîïåéñêèì Cóäoì è óêðaèíñêèìè cóäaìè Kîíâeíöèè â íàëoãoâûõ äåëaõ. PEÃËAÌÅHÒ Ðeãèñòðàöèÿ 9:00 äo 9:30 Hà÷aëî cåìèíàðà9:30 Îêoí÷aíèå 18:00 CÒOÈÌOCÒÜ 1750.00 ãpí. ça îäíoão ó÷acòíèêa. Äëÿ âòopîãî è òðåòüeãî cêèäêa ? 10% B ñòoèìîñòü âõoäèò: ó÷àcòèå â ìepîïðèÿòèè, ïàêeò pàçäàòî÷íûõ ìaòepèàëîâ, ÷aé/êoôe + êpaòêaÿ êîícóëüòàöèÿ ïo ñâoèì âoïðîñàì. îòâåòñòâåííîñòü ñòîèìîñòü êîíñóëüòàöèÿ ïðîåêòîð ìîòèâàöèÿ îòåëü ïðàêòèêà ôàêñ íà÷àëî ãîòîâíîñòü öåëåâîé äîãîâîð äîñêà âàëþòà ñêèäêà ïîëèòèêà Peãècòpàöèÿ ïo òeë.: (044) 362-7625 Îòïpaâèòü çaÿâêó 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 #182850 - Sent on March 17, 2016, 6:51 pm by rocs.degedisko@mail.ru
Begin forwarded message:From: "Bank Of America" [email address removed] 17 March 2016 18:24:00 GMTTo: [email address removed] Bank of America Alert: Sign-in to Online Banking Locked Security Check: We noticed an unusual activity on your Online Banking, login to your account to verify your account activities. We're committed to making Online Banking secure and protected. Our Online Banking Security Guarantee helps provide protection against fraudulent Online Banking transactions, secures your financial information and covers the timely processing of your payments. We provide you with a convenient way to review your account activity and detect fraudulent Login to your Online Banking.   Sign in to Restore Your Online Banking.   Security Checkpoint: This email includes a Security Checkpoint. The information in this section lets you know this is an authentic communication from Bank of America. Remember to look for your SiteKey every time you sign in to Online Banking.    
Click to view scam #183830 - Sent on March 17, 2016, 6:51 pm by newsletters@sareebuzz.com
HELLO, I GOT YOUR CONTACT ONLINE  LOOKING FOR INVESTMENT OPPORTUNITY . I DEAL ON GOLD AND I THINK YOU CAN INVEST ON GOLD. IT HAS HUGE PROFIT MARGIN.Gold business is very lucrative world wide and raw gold is found in some African countriesnamely Ghana, serial Leone, Nigeria, Uganda and Guinea. Demand for gold is high world widemore than supply. That is why any buyer of gold that meets a genuine seller quiqly takeadvantage of the opportunity and purchase the gold.The gold bar is being bought by buyers in foreign countries, take it to the refinery  anduse it to produce gold chains, gold jewelries, gold ring, gold wrist watches,gold beltsand so on. All this gold products are very very costly and immediately rich people likemusicians,actors, actresses, footballers,drug dealers and all rich people get hold of it asthey buy it quiqly.The amount used to buy the gold here in Africa  and all expenses onrefining and turning it to this products compared to the amount it will be sold is very,veryhigh. That is why it has a very high profit margin.If you buy gold here at $26,000 per kg and $2,000 for shipping and refining cost making$28,000 per kg. Then you sell for $38,000 or $40,000 per kg if you want to sell the raw golddirectly to manufacturers of products then you have profit of $10,000 or $12,000 per kg.Using the raw gold to produce products has the highest profit margin as the manufacturesdoes  as you can make close to $40,000 per kg. You can sell gold ring of 1kg for $70,000and you bought it for $ 32,000 per kg including   the manufacturing cost.Can you see the difference. so if you are interested i will go into business relationshipwith you. You will come down here to Africa to buy  then go with it for refining and sales.We can start with little as 5 to 10 kg then you see the the lucreativity of the business.I am in Ghana and i travel to all African country to buy and indulge in gold transactions.John
Click to view scam #182854 - Sent on March 17, 2016, 6:44 pm by solid_minerals@yahoo.com
Hello dear.I am Miss Alima Williams from Republique of Central Afrique.My father was successful timber export but was killed by rebels because herefused to sponsor them.I contact you to help me to transfer my inheritance fund here in abidjanwhere my father deposited it in  my name to your country.I will give you more details as you reply back this mail and will give youthe bank contact so that you can contact them to open communication with youand direct you more better on how this transfer will be done.so that i can leave this country to your county to continuemy education.Waiting for your reply.Alima
Click to view scam #182844 - Sent on March 17, 2016, 6:03 pm by alimawilliams@mail.bg
EURO INVESTMENT FUNDS; Our Mission: We value our client as an asset, taking this mission as a priority, We provide our valuable customers a Platform where they can proliferate and gain profits through our association, Currently seeking viable investment Opportunities in various sectors including but not limited to: Real Estate, Mining, Transportation, Agriculture, Education, Medical, Construction and Oil & Gas sectors, etc. If you a viable project with the idea of making good returns on investments in any of the above-mentioned business sectors in any country, Please write me for possible business co-operation as we are ready to facilitate and fund any viable Business opportunity that is capable of generating 10% annual return on the investment (AROI) via Joint Venture Partnership or Debt Financing. Looking forward for possible business collaborations. Regards EURO INVESTMENT FUNDS
Click to view scam #182840 - Sent on March 17, 2016, 5:32 pm by euroinvestment-funds@europe.com
Portabilidade de Planos de Saúde, exatamente isso, você pode levar seu plano para outra operadora e obter beneficios... Chega de ficar correndo atrás de Corretores, hoje existe um site que lhe trás as cotações de forma dinâmina e intuitiva, tanto para você que já tem plano e deseja migrar ou conhecer outras propostas, quanto para você que ainda não tem plano: http://www.cotacaoimediata.com.br Simples e intuitivo:==> Você acessa o site==> Insere seus dados==> Recebe a cotação==> PRONTO! Você vai receber a sua cotação via e-mail dentro de instantes. Acesse nosso site e veja todos os benefícios:http://www.cotacaoimediata.com.br Alguma dúvida?Entre em contato enviando um email que teremos  muito prazer em lhe responder: [email address removed] Este email foi escaneado pelo Avast antivírus. www.avast.com
Click to view scam #182837 - Sent on March 17, 2016, 5:31 pm by fh1@fh1.hostingbko.com.br
ECONOMIC & FINANCIAL CRIME COMMISSION(EFCC) FOREIGN OPERATIONS DEPT, (ECOWAS)Attn: Beneficiary, Complement of the season to you and your beloved family!! I am Mrs. Farida Waziri the chair-lady of ECONOMIC & FINANCIAL CRIME COMMISSION (EFCC).EFCC in alliance with economic community of West African states (ECOWAS) with the head office here in Benin.we have been working towards the eradication of fraudsters and scam artists in western part of Africa with the help of the united states government and the united Nation.We have been able to track down so many of this scam artist in various part of west Africa countries which includes(NIGERIA, REPUBLIC OF BENIN, TOGO, GHANA CAMEROON AND SENEGAL)and they are all in our custody here in Benin Republic. We have been able to recover so much money from these scam artists.The United Nation Anti-Crime commission and the United state Government have ordered the money recovered from the spammers to be shared among 100 lucky people around the global.This email is been directed to you because your email address was found in one of the scam Artists file and computer hard disk in our custody here in Benin.you are therefore being compensated with $1.2Million we have also arrested all those who claim that they are barristers, bank officials,lottery Agent who has money for transfer or want you to be the next of kin of such fund which does not exist. Since your name appeared among the lucky beneficiaries who will receive a compensation of $1.2Million we have arranged your payment through our swift bank check payment center.But not that,you are to make a only payment of $75.00 dollars for the mail of your swift bank check true post office so that it can be posted to your house address.We arrangement with post office because there is a lot of problem in the delivery company, Feel free to contact the processing office:Barrister James BarronE-mail: [email address removed] you are advice to contact,the processing officer Barrister James Barron with your provided information required.provide the information below to enable him prepare your bank check 1)YOUR FULL NAME.2)YOUR RECEIVING ADDRESS.3)YOUR TELEPHONE NUMBER.4)YOUR PROFESSION.5)YOUR ID/AGE. Best Regard,Mrs. Farida  Waziri.CHAIRMAN ECONOMIC & FINANCIAL CRIME COMMISSION(EFCC) FOREIGN OPERATIONS DEPT, BENIN.
Click to view scam #182811 - Sent on March 17, 2016, 5:31 pm by drjuanvictoria@speedy.com.ar
Attention We have deposited the check of your funds through Western Union department after our finally meeting regarding your fund, All you will do is to contact Western Union director.Dr Fred Williams via [email address removed] He will give you direction on how you will be receiving the funds daily.Remember to send him your Full information to avoid wrong transfer such as, Receiver's Name_______________ Address: ________________ Country: _____________ Phone Number: _____________ we have deposited sent $5000usd in your name today so contact Dr Fred Williams or you call him +229 99-23-78-85 as soon as you receive this email and tell him to give you the Mtcn sender name and question/answer to pick the $5000usd Please let us know as soon as you received all your fund, Best Regards and God bless you
Click to view scam #182834 - Sent on March 17, 2016, 5:27 pm by minmin5@minmin.kr.tn
Hello Assalammo alikum I need your assistant of transferring $41.500 million US D to a foreign account as our foreign investor or our foreign partner this is deal from our company which nobody knows about it so if you are ready let me know for me to explain in detail, Your share is 30% from the total sum, and 70%. will be mine. I wait to hear from you. Best Regards Mr Abdelsalam Omran
Click to view scam #182833 - Sent on March 17, 2016, 5:21 pm by azizmaxwill@gmail.com