Declaration Letter_ TORII_Work permit Amendment

MITSUHIRO TORII passport No. TR2794727 Address: 810-1, Jindaijitoho, Minamiawaji City, Hyogo, Japan Sub: Memorandum for Amendment in the Employment Contract. MITSUHIRO TORII has been working with TOA CORPRATION, Bangladesh Branch office in the position of “General Manager” from 14th May, 2021. And recently he has extended his work permit, (Tracking number is WPE-27Mar2022-00025. In his work permit we mentioned his gross salary would be 11,200 USD and the breakdown are as follows- ANNEXURE-A to the Employment Contract: Basic Salary – 6,720 USD House Rent – 3,360 USD Conveyance – 448 USD Medical Allowance – 672 USD But as per management decision there some changes are required, now management want to amend the salary range which will be effective from 01 June 2022. His gross salary will be 8,820 USD with following breakdown -Basic Salary – 8,300 USD; has been increased more than previous. -House Rent – 520 USD; has been decreased. Previously, we calculated in total house rent, but now some other employees are living together in the same apartment. So we have split our house rent allowance to all of them. -Conveyance –0.00 USD; Office has started to provide car facility. So conveyance allowance has been seized. -Medical Allowance – 0.00 USD; Medical allowance is included in basic salary as per management decision. So we have removed additional medical allowance from salary structure. Appropriate income tax due on his salary will be payable by him and this Tax will be deducted at source by the Branch Office during payment of salary as per Income Tax Ordinance 1984. __________________________ YOSHINOBU FUKUSHIMA Director TOA CORPORATION