RULES ON EVENT'S PARTICIPATION

RULES ON EVENT'S PARTICIPATION

It is the duty and obligation of any individual or group of individuals (person) to read and understand the provisions herein laid down.

1. All seminars, workshops, trainings, fora, symposium and the likes (or ‘event’) being offered to the public by Emelino T Maestro, ETM Tax Agent Office (ETM-TAO), Inc. and other ETM-accredited producers together with their duly authorized staff, hereinafter collectively referred to as ‘ETM’ are subject to change without notice and obligation.
2. In order for ETM to prepare in advance the event-requirements, a person is required to pre-register using their own language and style of communication.
3. In general, seminar fee, tribute or donation shall be paid/given according to the prescribed procedures laid down for such purpose.
4.  Value added tax and in some instances, expanded withholding tax shall be for the account of the attendee.
5. Terminology.
1. Early-bird. Payments made before the 5th day of the published event-date.
2. Walk-in - Payment made within the last three days of the published event-date.
3. 5/Group - Group having five but not more than 10 members
4. 10/Group - Group having ten or more members
6. At ETM’s discretion, the discount rates may vary. For the meantime, the discount rates are as follows, viz;

1. Early-bird.  10% of the joining fee
2. Walk-in - no discount.
3. 5/Group - 5% of the joining fee 
4. 10/Group - 10% of the joining fee

1. Substitution of attendee is allowed. Provided, that prior to the actual event, a written authorization from the original attendee is submitted.
2. Failure of a person to attend on the scheduled event/s, whatever might be the reason, shall be considered as a default and a waiver of all rights and privileges. Also, all payments made therefor is forfeited.
3. Handout and other material in whatever form and fashion are not for sale and sharing to others. Their ownership shall remain under the name of ETM even though they are already in the control and possession of the attendee. Using them for personal consumption is an individual's discretion.
4. Assignments given to participants must be answered accordingly in order to make the learning more effective and efficient.
5. Unless specifically advertised/announced, food, snack, pen, calculators and paper are not included. So, participant should bring his/her them.
6. Space charges shall be for the account of the ETM and for tax purposes, be considered as part of its cost and expense.
7. The orders, instructions, procedures and policies of ETM shall be recognized as superior to all types of orders, resolutions, instructions, procedures, notices and the likes.
8. Independent sale/marketing agents are not allowed to receive any payment from any participants. Neither their promises will bind and be enforceable to ETM.
9. BIR-registered official receipt shall be issued to all participants whose payment is made through banking system.
10. ETM shall not be held civilly/criminally liable to any misunderstanding, loss of profit/opportunity and injury that a participant may incur while attending the course/seminar/training/workshop and applying the lectures learned therefrom.
11. The sending of pre-registration form, letter or the likes, or payment of ETM fee, whichever comes first, shall legally signified that all the terms and conditions herein stated shall be complied with, without mental reservation and purpose of evasion.
12. Updated on June 12, 2013 at Unit 419, Corporate 101, Mother Ignacia, Quezon City