enclosed please find the management account for the years ends 31st December 2008-2015 for your approval.Please inform us once the draft be approved,so that we could prepare the audit.Please provide the associated company audited report and agreement for the loan from the director for the said period.Enclosed please also find the penalty letter issued by IRD on 6th September 2016.We will try to waive the penalty when the accounting and audit be completed and PTR submitted to IRD.Thanks