CERTIFIED TAX PRACTITIONERS - A CPD PROVIDER

CPD PROVIDER ACCREDITATION NO. 2016-113

presents this

CERTIFICATE OF APPRECIATION
to

MICHAEL B. BONGALONTA
CPA Certificate No. 125487

for sharing his expertise as SPEAKER/LECTURER

during the Online Seminar on Tax Updates with the topic

INCOME TAX : DEDUCTIONS FROM

GROSS INCOME
( Accreditation Program No. 2016-113-12676 )

from 9:00 am to 11:00 am on May 18, 2024 via Zoom

2 HOURS (4.5 CPD UNITS)

Issued this 18th day of May 2024 at the office of PACTT Inc.,
4F Anelle Bldg., PNR Road, Brgy. Tabuco, Naga City.

OMAR ERASMO G. AMPONGAN

General Manager