Memorandum of Association / Disclosure of Legal Entity

To Whom It May Concern

This formal declaration establishes the legal standing and operational framework of Stars Tutor Academy (hereinafter referred to as the “Product/Brand”).

1. Legal Ownership and Status

Stars Tutor Academy operates as a proprietary brand and intellectual property of e-Marketers (hereinafter referred to as the “Parent Entity”).

The Parent Entity is duly registered with the Federal Board of Revenue (FBR), Government of Pakistan, under the following details:

National Tax Number (NTN): 3328627-2

2. Tax Compliance

The Parent Entity maintains the status of an Active Taxpayer as per the Integrated Risk Information System (IRIS).

For verification of tax status, filing compliance, or registration authenticity, please visit the official FBR portal:

Verification Link:
https://iris.fbr.gov.pk/login

3. Financial and Operational Liability

The Parent Entity, e-Marketers, assumes full responsibility for all operations conducted under the brand Stars Tutor Academy, including but not limited to:

• Financial Obligations: All billing, invoicing, taxation, and monetary transactions
• Marketing & Representation: All advertising, promotions, agreements, and public communications

4. Indemnification

Any legal, financial, or operational claims arising from the activities of Stars Tutor Academy shall be directed exclusively to the Parent Entity, e-Marketers, as the legally accountable entity.

Executed By

Management
e-Marketers

NTN: 3328627-2