Tuesday 26 May 2015

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)

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