When I was a freshly graduate from Pamantasan ng Lungsod ng Maynila 28 years ago, I learned early enough that to be employed immediately and to get my desired salary would only be a dream. The fresh graduates (1) from prestigious schools like Ateneo, La Salle or UP, (2) having either a latin honour or class-topnotcher, or (3) already passed the licensure exams overflowed the priority list of my target employers. Ending, I landed to a 37.50 pesos/day job (when the minimum wage is already 64 pesos a day). Yup, As an accounting clerk cum messenger in a government owned and controlled corporation was my first life-assignment.
This scenario has never changed since then. Many of the graduating students may find themselves in a less desirable job offer. Many also from those who graduated last year still have to find a job.
I cannot forget what the former Vice-President Salvador ‘Doy’ Laurel has said to a batch of graduating students. He said, ‘Kung pagpapatung-patungin ang librong pinabasa sa inyo, test papers na sinagutan ninyo at school projects na nilahukan ninyo, siguro aabot ito hanggang second floor ng PICC. Ang masakit nito ay katiting na katiting lang sa napag-aralan ninyo ang talagang magagamit sa hanapbuhay o totoong buhay.”
What he has said was so true yesterday and it is still true today.
The schools had taught you well the ability to think BUT IT DID NOT TEACH YOU HOW TO THINK AND ACT LEGALLY. We are in a society where the superiority of laws of State is overwhelming and encompassing. Your acts must always within its parameters else you would either be fined, imprisoned or deported. Law makes us civilized residents of the Philippines. And, in ignoring and violating these laws would immediately change a birth-name into a ‘criminal’ or ‘fugitive’.
Saying so, it is better to advertise to your potential employers that (1) YOU KNOW THE LAW and (2) YOU CAN USE THE LAW EITHER TO SOLVE HIS PROBLEMS OR PREVENT A POSSIBLE PROBLEM TO OCCUR.
Most of the employers’ problems today arise from their ignorance of the Bureau of Internal Revenue’s rules and regulations. If you would only take a moment to study the cause and effect of their failure to comply therewith, you would find yourself in the priority list of the desirables.
What is a CAREER DEVELOPMENT AND BUSINESS OPPORTUNITY PROGRAM? It is systematic approach in increasing your corporate/business value by way of aligning your knowledge and knowhow in solving the chronic, systemic, and operational problems of a potential/existing employer.
Every employer would like to know that you had already and seriously immersed yourself into the laws governing BIR’s tax mapping, inventory-taking, surveillance, tax evasion strategies, audit and investigation and deficiency tax assessments. When he sees that you had already undergone a special seminar/course/training in the said field, the chance of being employed and getting the desired salary rate is within your reach.
Voluntarily arming yourself with the true and correct knowledge that is TAXATION may be seen by your employer as his substantial cash savings because you, as a tax-educated employee, understand the rules that govern his business operations. Thus, the preparation of a wrong and irrelevant report (in which the BIR imposes a fine) may be sufficiently addressed.
Unlike in the CPA field where you need to pass its Board Exams and then, be employed as an apprentice for the period of three (3) years before you would be allowed to practice it, in Tax Agent Practice, an eighteen (18) credit hours of special training, seminars or short term courses in National Internal Revenue Code (taxation) on top of the degree either in Arts, Commerce, Business Administration or Law is only what you need. Without it, the BIR would neither accept nor evaluate your Application for Tax Agent (BIR Form No. 1916).
What is a TAX AGENT? He is an individual who offers his important tax services for a fee to others. His job includes the preparation and certification of returns, statements and other papers, representation of a client before the BIR and drafting of reports, protests and the likes.
Katax.ETM says!
“To eradicate the mental, physical, emotional and financial inequalities, we, the people, should eliminate ignorance at once because IGNORANCE is an intentional failure to enrich self with justly knowhow. It is also a disability to timely and correctly apply what is legally right and to immediately unlearn what is immorally wrong.”
Who is ETM?
ETM stands for EMELINO T MAESTRO where the initial ‘T’ means ‘tax’. Biro lang!. T stands for Tolentino. He wrote more than 30 books in the field of taxation, is the Father of Tax Accounting and Tax Guru to others. Professional tax-lecturer of many organizations such as GMA-7, ABS-CBN, Wyeth, Department of Trade and Industry and many more. Founder of the School for Tax Consultants, ETM Tax Agent Office, Auditor Ng Bayan -Ombudsman’s accredited Corruption Prevention Unit, and Tax Accountants Society.
Where ETM stands?
Similar to “Kapamilya” of ABS-CBN, “Kapuso” of GMA-7 and “Kapatid” of TV5, ETM believes that although businesspeople, for the rest of their lives, will compete everyday with one another, it cannot be set aside that these people when it comes to taxation are brothers and sisters. Wherever they go either in a foreign land or within the archipelagos of the Republic of the Philippines, still, they carry with them a name that attracts the attention of and really excites any government - the surname ‘TAXPAYER.’ Therefore, for their best interests, the name ‘Kataxpayer’ or Katax, for short, comes in and may mean ‘a community that helps and assists one another in complying with the laws of the States.
To tax more, BIR employs the Tax-evasion Assault, Benchmarking, Letter of Authority, Letter Notice, Oplan Kandado, Tax Mapping, Surveillance, Subpoena Duces Tecum and Assessment Notice. These tactics and techniques are not only too detrimental and damaging to the Katax’s livelihood but also to their mental and physical health. Definitely, they are contrary to the BIR’s written claims that they are necessary to establish a harmonious relationship and a continual partnership with the same.
Some schools and universities’ personnel as well as some BIR officials are so reluctant to accept that the standards and principles such as the Philippine Financial Reporting Standards (PFRS) and Philippine Standards on Auditing (PSA) are inferior to the obligations created by the laws of the State and notwithstanding the obligations that a contract brings. Moreover, they are too busy romancing with these standards and principles. By doing so, they deliberately failed and still fail to teach and spread the true and correct means in complying with the said laws. Furthermore, they are too complacent that what they produced and will be producing in their campuses and training rooms would match the requirements of the taxpaying public which is seldom to be in the opposite.
Finally, many Katax have been and will become the victims and preys of misrepresentation/deceitful-advertising that is (1) a CPA can compute the correctly amount of taxes, (2) all lawyers can accurately interpret laws of the State, (3) newly graduates, whether from prestigious or public schools, can immediately deliver the useful reports and recommendations, and (4) BIR officials would have the mental prowess and courage to help and assist first the unfortunate them before a civil/criminal penalty shall be slapped. Because of these misconceptions that these misrepresentations bring, the graft and corruption are actively tolerated and the worst of all, they are knowingly encouraged. IGNORANCE OF THE LAW MUST BE TOTALLY ERADICATED.
Would you like to start now?
EMELINO T MAESTRO
Father of Tax Accounting, Tax Guru
DRAFT PROPOSAL TO SAVE CASH AND ITS EQUIVALENT
Background
On an annual-and-nationwide basis, 15 billion pesos were/are being used to jointly and severally bribe Revenue Officials. In minds and hearts of many taxpayers, this indecent act is a necessary evil in order to protect a life, a livelihood and the liberty that most of them are enjoying right now. However, all of them are seeking and searching for a long lasting solution to end this unwanted and wasteful use of important resource (cash).
Synopsis
You, as a taxpayer, is a Nation-builder and the true giver of light and life, through your generous tax payments, to the unfortunates.
It cannot be set aside your wisdom, inspiration and desire to protect your life, family, livelihood and liberty whenever the BIR is auditing, examining and investigating your business, books of accounts and other accounting records. But, there is a better and morally upright way in resolving these perennial troubles.
Your resource should be channelled down either to increase your productivity and profit, decrease your downtime and costs or both which many believes to be so achievable.
Clear and Present Danger
We have already identified the only source of your never-changing tax problems that had caused you so much unbearable stress, sleepless nights, mental anguish and recurring diseases. It is the ignorance of the law of this State (Article 3, New Civil Code).This State had laid down all the fundamentals in making you and your suppliers and customers not be ignorant of its law.
Because of too many laws in which not all of them are applicable to you, this State is not under legal duty to equip you with what you need to know, comprehend and use but it is your destiny and obligation not only to yourself but also to your loved ones to timely and correctly learn it/them.
In taxation, it is alarming to note that GASOLINE DEALERS from Petron, Shell, Chevron, et. al., although their business operations are almost identical in many ways, have so different ways in preparing their documentary evidences (document accounting), books of accounts (entry making), and reports (return constructing).
The Philippine Congress had laid down the principle in document accounting, entry making and return constructing (actions). These actions should always be uniform in scope, scale and other aspects.
Challenge
You are neither required to create a new law nor interpret an existing one. Your obligation is to comply with the language and spirit of the laws having control and jurisdiction over your trade, business and conduct. Your challenge is to comply with the laws of this State which is non negotiable. To do this, you must extinguish your obligations that this State has already laid down (Tax Code).
Measurable Objectives
To know the laws of the BIR
To map out the document-accounting, entry-making and return-constructing activities
To design and develop all the necessary accountable forms and tax-basis chart of accounts that are acceptable and understandable to the BIR
To prepare all the relevant reports, statements, lists, schedules and returns correctly and on time
To have a uniform and standardised Tax Accounting Manual
Methodology
To achieve the set goals, this Proposal shall entail, viz;
Getting the full support of either the owners, Board of Directors or top management of every GASOLINE DEALER by way of educating them with the tax accounting requirements of the BIR
Mapping and assessing the common practices of top/bottom 5 GASOLINE DEALERS in order to have a valid benchmark
Building tax accounting compliance and competency
Setting up and incorporating a uniform tax-accounting strategy and plan into the existing conduct of business operations
Training either the owners, Board of Directors or top management of every GASOLINE DEALER or their authorised representatives on in understanding/comprehending the tax accounting rules and regulations and applying them in their business operations timely and correctly
Creating a ‘Train-the-Trainor’ workshop in order to handle the future challenges and updates in the field of taxation
Monitoring of the results over ensuing six (6) months
Refining as necessary as this Proposal is implemented
Value-Added Benefits
Based on our experiences, those taxpayers who knowingly trained themes
lves to be knowledgeable about the BIR’s rules and regulations had gained self-esteem and self-respect. Some became so courageous and law-abiding, and had reduced their dependency with their lawyers, CPAs and other professionals. Meaning, they substantially decrease the costs that are associated in protecting their lives, livelihoods and liberties, thus, their profits.
Many had channelled the ‘bribe’ money into something appealing to them. Some use it to travel here and abroad while others had placed a retirement plan for themselves and their employees.
The potential benefits are endless. You have just to use your imagination.
Tax Accounting Guide and Manual
Once the required number of eager participants have been reached, each GASOLINE DEALER shall get the FIRST AND EXCLUSIVE TAX ACCOUNTING GUIDE AND MANUAL that will be prepared based on the agreed parameters.
Formal Proposal
Mr. EMELINO T MAESTRO’s (Katax) formal proposal shall be developed and submitted once a meeting have been called for as well as the scope, scale and deliverables had completely been agreed upon and finalised.
Notice
Please remember and tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE.’ and ‘www.facebook.com/Kataxpayer'. Let the compliance with the laws of the State as easy as you breathe. Then, you will live no more in the shadows of fear and corruption that not knowing them bring.
If you are ready to help yourself as well as your business and family, and want to become a Nation-builder, please do not hesitate to text your name, address, email and concerns to 0998 979 3922, 0922 801 0922. You may also call Katax-Manila Office 439 3918, 921 6107 if you are ready to start this project within your company, organization, association, federation and the likes.
EMELINO T MAESTRO
Father of Tax Accounting, Tax Guru
DRAFT PROPOSAL TO SAVE CASH AND ITS EQUIVALENT
Background
On an annual-and-nationwide basis, 15 billion pesos were/are being used to jointly and severally bribe Revenue Officials. In the minds and hearts of many taxpayers, this indecent act is a necessary evil in order to protect a life, a livelihood and the liberty that most of them are enjoying right now. However, all of them are seeking and searching for a long lasting solution to end this unwanted and wasteful use of important resource (cash).
Synopsis
A taxpayer, just like you, is a Nation-builder and the true giver of light and life, through your generous tax payments, to the unfortunates.
It cannot be set aside your wisdom, inspiration and desire to protect your life, family, livelihood and liberty whenever the BIR is auditing, examining and investigating your business, books of accounts and other accounting records. But, there is a better and morally upright way in resolving these perennial troubles.
Your resource should be channelled down either to increase your productivity and profit, decrease your downtime and costs or both which many believed to be so achievable.
Clear and Present Danger
We have already identified the only source of your never-changing tax problems that had caused you so much unbearable stress, sleepless nights, mental anguish and recurring diseases. It is the ignorance of the law of this State (Article 3, New Civil Code).This State had laid down all the fundamentals in making you and your suppliers and customers not be ignorant of its law.
Because of too many laws in which not all of them are applicable to you, this State is not under legal duty to equip you with what you need to know, comprehend and use but it is your destiny and obligation not only to yourself but also to your loved ones to timely and correctly learn it/them.
In taxation, it is alarming to note that GASOLINE DEALERS from Petron, Shell, Chevron, et. al., although their business operations are almost identical in many ways, have so different ways in preparing their documentary evidences (document accounting), books of accounts (entry making), and reports (return constructing).
The Philippine Congress had laid down the principle in document accounting, entry making and return constructing (actions). These actions should always be uniform in scope, scale and other aspects.
Challenge
You are neither required to create a new law nor interpret an existing one. Your obligation is to comply with the language and spirit of the laws having control and jurisdiction over your trade, business and conduct. Your challenge is to comply with the laws of this State which is non negotiable. To do this, you must extinguish your obligations that this State has already laid down (Tax Code).
Measurable Objectives
To know the laws of the BIR
To map out the document-accounting, entry-making and return-constructing activities
To design and develop all the necessary accountable forms and tax-basis chart of accounts that are acceptable and understandable to the BIR
To prepare all the relevant reports, statements, lists, schedules and returns correctly and on time
To have a uniform and standardised Tax Accounting Manual
Methodology
To achieve the set goals, this Proposal shall entail, viz;
Getting the full support of either the owners, Board of Directors or top management of every GASOLINE DEALER by way of educating them with the tax accounting requirements of the BIR
Mapping and assessing the common practices of top/bottom 5 GASOLINE DEALERS in order to have a valid benchmark
Building tax accounting compliance and competency
Setting up and incorporating a uniform tax-accounting strategy and plan into the existing conduct of business operations
Training either the owners, Board of Directors or top management of every GASOLINE DEALER or their authorised representatives on in understanding/comprehending the tax accounting rules and regulations and applying them in their business operations timely and correctly
Creating a ‘Train-the-Trainor’ workshop in order to handle the future challenges and updates in the field of taxation
Monitoring of the results over ensuing six (6) months
Refining as necessary as this Proposal is implemented
Value-Added Benefits
Based on our experiences, those taxpayers who knowingly trained themselves to be knowledgeable about the BIR’s rules and regulations had gained self-esteem and self-respect. Some became so courageous and law-abiding, and had reduced their dependency with their lawyers, CPAs and other professionals. Meaning, they substantially decrease the costs that are associated in protecting their lives, livelihoods and liberties, thus, their profits.
Many had channelled the ‘bribe’ money into something appealing to them. Some use it to travel here and abroad while others had placed a retirement plan for themselves and their employees.
The potential benefits are endless. You have just to use your imagination.
Tax Accounting Guide and Manual
Once the required number of eager participants have been reached, each GASOLINE DEALER shall get the FIRST AND EXCLUSIVE TAX ACCOUNTING GUIDE AND MANUAL that will be prepared based not only on the agreed parameters but most importantly, on the BIR rules and regulations.
Formal Proposal
Mr. EMELINO T MAESTRO’s (Katax) formal proposal shall be developed and submitted once a meeting have been called for as well as the scope, scale and deliverables had completely been agreed upon and finalised.
Notice
Please remember and tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE.’ and ‘www.facebook.com/Kataxpayer'. Let the compliance with the laws of the State as easy as you breathe. Then, you will live no more in the shadows of fear and corruption that not knowing them bring.
If you are ready to help yourself as well as your business and family, and want to become a Nation-builder, please do not hesitate to text your name, address, email and concerns to 0998 979 3922, 0922 801 0922. You may also call Katax-Manila Office 439 3918, 921 6107 if you are ready to start this project within your company, organization, association, federation and the likes.
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