Thursday 28 May 2015

Don't talk to, transact with or write to BIR's officials and employees about your business

Many from the taxpayers' side and their employees are too clumsy. They try very hard to gain the respect, sympathy and approval from the organisation called 'BIR'. This should not be the case.

They talked about their businesses' successes and failures as well as their personal achievements and places where they've been. They write these 'cold and green' blooded people about the pains that they'd been through and transact business with the same as if they are dealing with their investors, bankers, creditors and customers.

As a TAXNOCRAT.COM, iCPAonDemand.com and TAXACCOUNTINGGURU.COM for the past 30 years, let EmelinoTMaestro.com share his expertise and experience with you in understanding the real blood-type-and-color of several of these officials and employees of the BIR.

Many of they were born from a pigment of imagination that is why many believes that their ancestors are from the clans of liars and kidnappers. (JOKE ONLY).

Back to what ETM is discussing.

BIR's officials and employees are so busy in extinguishing their legal obligations - assessment and collection of your taxes. By the phrase itself, they are not your suppliers, buyers, investors, bankers, insurance agents or tax consultants who will protect you in times of troubles but a monster whose legal purpose is to assess and collect a tax from you. Collecting and assessing a tax is not and will not by synonymous with doing business. So don't fool yourself. Don't talk to any BIR's officer and employee about your business because THE INFORMATION THAT YOU WILL SHARE WITH THEM WILL BE USED TO FILE A TAX EVASION CHARGE AGAINST YOU. Don't write any BIR's officer and employee about your business because you're giving him A VALID AND RELEVANT EVIDENCE THAT WILL BE USED TO ASSESS YOU MORE TAXES. Don't transact business with any BIR' official and employee because you WILL NOT GET ANYTHING IN RETURN (it's not a win-win situation). Treat them as your SERVANT because they are public SERVANT and treat yourself as a MASTER because you're the PUBLIC in the word 'public servant'.

The Philippine President once said, 'Kayo ang Boss Ko.' Eh, sino ba ang Boss the BIR's officers and employees? Si PNoy. Kung Boss Kayo ni PNoy, sa madaling salita ay Boss Kayo ng mga taga-BIR.... Paminsan-minsan, please, gamitin naman ninyo ang iyong paka-BOSS

If you want to know more of your tax rights and obligations AT PAANO BA MAGING MAGALING NA BOSS, please SHARE AND ANNOUNCE

FREE
TAX ACCOUNTING
seminar workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

email EmelinoTMaestro
go@taxaccountingguru.com

text
0922 801 0922
0998 979 3922

call Nica
02 4393918

Thanks a lot... This is a privileged communication.

Tuesday 26 May 2015

FREE TAX ACCOUNTING BOOKKEEPERS FRANCHISE

PREAMBLE
1. The opportunity to be a wealthy and richer person by way of owning a successful business enterprise should not be restrained and must be encouraged and supported at all time.
2. Having been said, Emelino T Maestro is embarking into a new endeavour where no franchise owner and businessperson had ever ventured before that is giving opportunity to all the employees of small and medium enterprises and other interested taxpayers to have and run their own businesses.
3. Anyone can be a franchisee of EMELINOTMAESTRO. TAX-ACCOUNTING BOOKKEEPERS (ETM:TAB). However, ETM reserves the right to deny any person to secure this ETM-TAB Franchise without giving any reason or justification.

BENEFITS
4. Although many franchise owners require an applicant-franchisee to cash out millions or thousands of hard-earned money, just to secure their 'approval', rent or buy a store, train the managers and employees and stock and store so many inventories, ETM doesn't require any franchise fee.
5. There is no 500-page contract to be signed or a 2,000-page operational manual to be read. ETM believes that majority of the Filipinos are honest people. Giving them the opportunity to do good, all the morally upright things will follow and they will become successful and flourish. Furthermore, teaching them while doing or conducting the TAX ACCOUNTING BOOKKEEPING BUSINESS is the best way of transferring and learning the proven idea, concept and technique of Emelino T Maestro.
6. The accounting industry is a three hundred billion peso industry and it still grows. The graft and corruption money from the BIR audit and examination had reached fifteen billion pesos annually (eLA). Using these figures as a spring board, the opportunity to be a successful entrepreneur in the field of taxation is a brighter and achievable future. What you need is a mentor or a coach who will help you plan your next business moves and teach you all the relevant tools that will ensure your success and reach your destination. If you want a relevant proof or a success story, then look no further because ETM is the living evidence. He wants you to be successful by way of avoiding his mistakes and taking no shortcuts to success.

CONTRACTUAL AGREEMENT
4. You agree to follow and strictly obey the rules, orders, instructions and decisions of ETM and his assigned staff from ETM Tax Agent Office (ETM-TAO), Inc.
5. You conceded and adopted that the rules, orders, instructions and decisions of ETM and his assigned staff are superior to the rule, order, instruction and decision of any person who may challenge the same rule, order, instruction and decision.
6. You acknowledged that you don't have an exclusive rights in given area and what you are getting from Emelino T Maestro is non exclusive permit to use his business style and bookkeeping operations. Thus, anytime, without any reason, prior notice and obligation, your privilege to hold and use 'the franchise and its accessories' may be cancelled or taken away from you. Also, this agreement may be rescinded at the moment of either a verbal advise is given or a written notice had been sent or emailed to you.

REQUIREMENTS
7. a website
8. a signage
9. a marketing tool
10. a selling plan
11. a training
12. a blog account
13. a Facebook account
14. a bunch of flyers
15. a signed commitment showing the above provisions
16. others to be said/written

Emelino T Maestro
Unit 419 Corporate 101
Mother Ignacia, Quezon City 1103
0998 979 3922
0922 801 0922
go@taxaccountingguru.com


 AGREEMENT

Governing Rules: Tax Accounting Workshop Course (TAWC)

INTRODUCTION
1. The Tax Accounting Workshop Course (TAWC) is a follow up training modules to the Tax Accounting Seminar Workshop (TASW).
2. The TAWC is open to all taxpayers including the employees of the small and medium enterprises and accounting-bookkeeping practitioners. Without giving any reason or justification, any person may be rejected to register, attend or participate in any event or program being conducted by ETM TAO/ETM. Any payment made thereof shall be refunded accordingly.


FEES & OTHER CHARGES
3. For you who successfully completed the TASW, your total enrolment fee is twelve thousand (12,000), exclusive of 12% value added tax and 15% expanded withholding tax. For the year and inclusive of taxes, you must pay a total of fifteen thousand eight hundred eleven and 77/100 (15,811.77).

COMMITMENT
4. The TAWC is a one-year course that is divided into twenty four (24) sessions. The twenty four (24) sessions are evenly distributed in twelve (12) consecutive months. A session is good for ninety (90) minutes (2.30-4 pm preferably).
5. You commit yourself, time and other resources to complete, without mental reservation and purpose of evasion, the TAWC.
6. Because a seat will already be paid and reserved for you alone, you consciously promise, guarantee and undertake that you will pay all the fees and other charges related to your TAWC-enrolment even if you will not attend in any or all of its succeeding sessions.
7. Aside from paying the cheaper fee and
(a) for search engine optimisation (SEO) purposes only, you are required to create a blog and be a blogger for the duration of your enrolment. You new blog name using the blogspot.com is  "EmelinoTMaestro and yourname/youralias'. Initially, you will have to copy-paste at least ten (10) relevant posts either from the kataxpayer.blogspot.com or facebook.com/kataxpayer. Thereafter and on a monthly basis, you are obliged to at least copy-paste five (5) relevant posts from the same sources. However, you may increase the quota-posts. 
(b) Each month for the next twelve months, you are required to copy-paste into your Facebook account/s at least five (5) relevant posts from the above-mentioned sources. 
(c) To assist in spreading the benefits and beauty of knowing the Tax Accounting Rules, your strict compliance in downloading the cover photo shown in the facebook.com/kataxpayer and then, replacing your existing cover photo from your personal and business Facebook accounts with it is indispensable. It shall stay thereat for a period of thirty (30) consecutive days before it can be replaced with the cover photo of your choice. 
(d) To help achieve the zero-corruption vision in the field of taxation, you are mandated to secure not lower than fifty (50) mails and mailing envelops from the TAWC Office. You must place the exact names, addresses and mobile numbers of people whom you think and wished to benefit from attending the TASW. After mailing them using your own cash, a pdf file having the same information shall be sent to go@taxaccountingguru.com. 
(e) Finally, you are encouraged to invite via email more and more employees of any small and medium enterprises and interested taxpayers to register, attend and participate in the TASW. You shall provide the go@taxaccountingguru.com a copy of your emails. 
8. For you who failed to present a valid proof of completing the TASW, your enrolment fee is twenty nine thousand (29,000), exclusive of 12% value added tax and 15% expanded withholding tax.  For the whole year and inclusive of taxes, you must pay a total of thirty eight thousand two hundred twelve (38, 212).
9. Supplies and materials to be used during the TAWC shall be for your account.
10. Only the Philippine peso is the acceptable currency.
11. The above provisions are non-negotiable.

REGISTRATION & ENROLMENT 
12. For you who completed the TASW, you must deposit one thousand three hundred seventeen and 65/100 (1,317.65) every month for the next twelve (12) months.
(a) The deposit shall be made one month ahead of the current schedule and at any branch of the Bank of the Philippine Islands under savings account number/name 9579 0638 47/EMELINO T MAESTRO. 
(b) Place your name, mobile number and the TAWC's current schedule on the validated deposit slip and then, scan/email it to go@taxaccountingguru.com within twenty four (24) hours from the date of deposit. 
(c) For failure to do so, a penalty of one thousand (1,000), exclusive of 12% value added tax and 15% expanded withholding tax shall be collected from you.
13. For you who failed to show proof of completing the TASW, you must deposit one month before the initial schedule of TAWC at any branch of the Bank of the Philippine Islands under savings account number/name 9579 0638 47/EMELINO T MAESTRO. 
(a) Place your name, mobile number and the TAWC's current schedule on the validated deposit slip and then, scan/email it to go@taxaccountingguru.com within twenty four (24) hours from the date of deposit  the acceptance fee of six thousand five hundred eighty eight and 24/100, and two thousand six hundred thirty five and 30/100 representing your first-month fee, inclusive of 12% value added tax and 15% expanded withholding tax.
(b) The deposits for the months thereafter representing the next eleven (11) months shall be made one month ahead of the current schedule and at the same account number/name.
(c) For failure to do so, a penalty of one thousand (1,000), exclusive of 12% value added tax and 15% expanded withholding tax shall be collected from you.
14. The only payments to be allowed at the place of event are for those who pay late.
15. All 'walk-ins' shall pay the applicable regular rate. 

REFUND & FORFEITURE 
16. Your failure to attend an event in which a payment had been made shall disentitle you to attend the same event in the future or apply your payment to another type of event. Accordingly, your non-refundable payment shall be forfeited.
17. Your failure to comply with these rules, regardless of your underlying circumstances, shall ban you for life to attend any succeeding schedule and event that ETM Tax Agent Office (ETM TAO) and Emelino T Maestro (ETM) will pursue and/or secure directly or indirectly any assistance therefrom.

INVOICING REQUIREMENTS
18. A VAT-registered official receipt shall be issued to you to cover for all the payments you've made including, but not limited to, non refundable initial payment other related fees.
(a). Your full and complete name, TIN and address shall be written on its face and shall appear on all the reportorial requirements unless you prefer someone else's informationlto be written thereon. Your failure to provide them shall be deemed as a request to write thereon the 'not-provided' term.
(b). You must not only pick it up on the date and at the venue of the event but also from the designated staff. Your failure to do so will relieve ETM, ETM-TAO and his/its designated staff from any civil/penal liability and damage that may emanate later on. However, only via email advise, you may arrange with the designated staff the date and time to pick it up. Accordingly, your pick up point is either at the venue where the current event is being held or the principal place of office where the designated staff is reporting.
(d) It is a MUST that you knowingly affix your signature thereon before it shall be released to you.

BIR Form No. 2307
19. If you are required to deduct and withhold a tax from the income payment (net of 12% VAT) to be made, a BIR Form No. 2307 for expanded withholding tax and/or BIR Form No. 2306 for withholding value added tax must be supplied at the moment of payment.
20. In the case that you, for whatever are your reasons, failed to do so, you empower his/its designated staff to prepare, on the date of the event, the required 2307/2306. Thus, it shall be your duty to sign all the copies thereof without delay or purpose of evasion.
21. If you refuse to do so, you authorise the designated staff to sign and issue the said return for and in your behalf or the entity that you're representing. Your copy thereof shall be scanned and emailed to you. For all legal purposes and intent, this shall be an authorisation notice between you and ETM-TAO/ETM and its/his designated staff.

IMPORTANT MESSAGE
22. All provisions herein written may be change without a prior notice and obligation or your consent.
23. By sending your email to go@taxaccountingguru.com, paying the required fee and/or attending an event, both of us agree and understand that you have read, understood and adopted, without mental reservation and purpose of evasion, all the instructions, procedures, policies, decisions and resolutions that are shown herein and other related sites or may be provided to you in the future. 
(Published on May 25, 2015)

Monday 25 May 2015

Governing Rules: FREE TAX ACCOUNTING SEMINAR WORKSHOP

1. The TAX ACCOUNTING SEMINAR WORKSHOP (TASW) is a free seminar workshop. To register, please email your name, address, mobile number and a precise statement why you should be allowed to attend the TASW via go@taxaccountingguru.com.
2. To be included in the list of its attendees is a privilege and not a right. You are a scholar of this UNIVERSITY (TASW).
3. TASW reserves its right to deny any person, without giving any reason thereof, to register, attend or participate in its slated events.
4. TASW also gives a free book that compiled all the BIR forms that the BIR requires a taxpayer, a lawyer, an accountant and you to be familiar with.
5. TASW's policy is to help and assist the employees of all the small and medium enterprises who understand that they need to familiarise themselves with their rights and obligations under the National Internal Revenue Code (Tax Accounting Book) and all the interested taxpayers who aspire to update their accounting bookkeeping skills and knowhow.
6. TASW may cancel its slated events without any justifiable reason, prior notice or obligation.
7. The right to collect a reasonable training fee is an option that the TASW can exercise anytime and without the need of the consent of any person.
8. To be an outstanding and compliant Christian, a BIBLE is a MUST HAVE. However, to be a compliant and literate taxpayer-participant, you will be needing, during and after the TASW, a TAX ACCOUNTING BOOK  (Katax Code) written and authored by Emelino T Maestro. As the saying goes, "A Bible is for the Christians, a Katax Code is for the Taxpayers."
9. Please remember >Competence stimulates Courage. Courage defeats Adversities< LET US START STOPPING THE BIR OFFICIALS AND EMPLOYEES FROM GETTING A YEARLY RANSOM MONEY FROM US BY WAY OF KEEPING US IGNORANT AND INNOCENT OF THE LAWS THAT WE NEED TO COMPLY WITH.
10. These Governing Rules are subject to change and applicable to those  who intend to register, attend and participate in the upcoming TASW. It's understood that you have read this. And, you by way of registering, attending and participating in the TASW, had knowingly agreed, without mental reservation and purpose of evasion, to comply therewith. (Published on May 26, 2015)

Free 3-session
TAX ACCOUNTING 
seminar workshop

University of the Philippines
Diliman, Quezon City

Email EmelinoTMaestro
go@taxaccountingguru.com

Call Nica
02-439 3918

Call Judith
02-425 9225

Text
0922 801 0922
0998 979 3922

How to Cancel a BIR's Assessment? Undeclared Purchases/Expenses.

Six billion pesos (6,000,000,000), deficiency income tax assessment.

Revenue Officers assigned who is behaving so badly, 'Undeclared purchases and expenses'

Asking is three hundred million (300,000,000) pesos.

ETM recommended 'No bribing, please.'

Client agreed.

Revenue Officer cried foul and never harassed Client again.

ETM used 'Section 31, NIRC' nothing more,. nothing less.

Free
Tax Accounting
Seminar Workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

For details.>>>>
email go@taxaccountingguru.com

call 02-439 3918

text 0998 979 3922

Thanks...
Emelino T Maestro



Saturday 16 May 2015

Mom Dionisia Pacquiao, Under BIR Investigation (Part 2)

Mom Dionisia Pacquiao, Under BIR Investigation (Part 2)
To all lawyers and friends of MOMPAC & PACMAN, please whisper this BIR Secret to their ears as soon as possible.

It was alleged that MomPac is a senior citizen and did not derived any income from business, trade or practice of profession.

First, it can't be denied that she appeared in many TV commercials, a comedy movie and guested in so many TV shows. Based on experiences of other talents, appearing in a TV commercial, guesting in a TV show and acting in a film, a talent would not definitely go home empty handed. In other words, in all probabilities, producers had paid her handsomely.

Secondly, the buildings and properties given to her by PacMan earned rent income.

Finally, if she would claim that all the luxurious lifestyle that she is now enjoying really came from PacMan. The BIR will ask her to execute a certification for the same so that its alleged deficiency taxes may be cancelled. However, her certification WILL BE USED AGAINST PACMAN FOR HE FAILED TO PAY THE DONOR'S TAX ON ALL THE THINGS AND MONEY THAT HE VOLUNTARILY PROVIDED TO MOMPAC. Meaning, the game-plan of the BIR is not to go after MOMPAC but to secure a relevant evidence that PACMAN did not pay any donor's tax and thus, he may be charged of TAX EVASION.

Free Tax Accounting
Seminar Workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

For details
Email EmelinoTMaestro at go@taxaccountingguru.com

Call 02-439 3918

Text 0922 801 0922 or 0998 979 3922

Visit (Real Solutions for Your Tax Problems)
ETM Tax Agent Office
Unit 419 Corporate 101
Mother Ignacia, Quezon City

"Our Competency Will Protect Your Integrity"

Friday 15 May 2015

Mom Dionisia Pacquioa, Under BIR Investigation

Mom Dionisia Pacquioa, Under BIR Investigation

It was reported by the Philippine Daily Inquirer that the lawyers of MomPac elevated to the Court of Tax Appeals (CTA) her deficiency tax assessment (for the failure of the BIR Chief to answer the protest within 180 days from the filing thereof). In ETM-opinion, the decision of MomPac is appropriate.

Why ETM disfavours this type of action?

1. Inaction of the BIR to resolve a protest on deficiency tax assessment doesn't create harmful effect on the part of the protester. In fact, the delay will definitely harm the Government. Meaning, the money will remain intact in the pocket of the taxpayer.

2. Elevating a deficiency tax assessment to the CTA will definitely needs more cash outlay than what is being so assessed. The protester now needs to pay for (a) services of a lawyer, (b) judicial fee of the CTA, and the worst of all, (c) make a cash bond twice the amount to the tax so assessed.

3. The benefits of "204" will no longer be available. Thus, any tax so determined by the CTA shall be paid in full including the penalty, surcharge and interest related thereto.

4. The collection of taxes so assessed had been facilitated by the protester himself at her own personal expenses.

Free Tax Accounting
Seminar Workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

For details
Email EmelinoTMaestro at go@taxaccountingguru.com

Call 02-439 3918

Text 0922 801 0922 or 0998 979 3922

Visit (Real Solutions for Your Tax Problems)
ETM Tax Agent Office
Unit 419 Corporate 101
Mother Ignacia, Quezon City

"Our Competency Will Protect Your Integrity"