ATTENDEE'S OBLIGATION

ATTENDEE'S OBLIGATION

It is the obligation of any individual who intends to attend any lecture, seminar, workshop, training or the likes 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, an individual is required to register or enroll either via email, Facebook PM or accountable form

(3) In general, seminar fee, tribute or donation shall be paid on or before the due date set forth for the specific event. All fees paid and donation received shall form part of the asset of ETM and is not be refunded to the payor thereof or exchange with any product or services that ETM has or has not.

(4) An individual who registered or enrolled and failed, whatever might be the reason, in a specific event shall be considered in default and has waived of all his rights and privileges thereto. Also, all his payments therefor are forfeited.

(5) Handout and other materials 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 individual attendee. However, the use of them for personal consumption is up to his discretion.

(6) Food/space charges shall be for the account of the ETM and for tax purposes, be considered as part of its cost and expense.

(7) Value added tax and in some instances, expanded withholding tax shall be for the account of the attendee.

(8) The orders, instructions, procedures and policies of ETM shall be superior to all types of orders, resolutions, instructions, procedures, notices and the likes and the individual attendee shall at all times recognise, respect and follow them accordingly.

(9) No Certificate of Attendance or the likes shall be provided to all individual attendees. However, a VAT-registered official receipt shall be issued to all validated payments.

(10) The sending of pre-registration form, letter or the likes, or payment of the fee, whichever comes first, shall signify that all the terms and conditions herein stated shall be complied with, without mental reservation and purpose of evasion.

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