FREE WORKSHOP FOR 3 SESSIONS (LETTER OF AUTHORITY, BENCHMARKING NOTICE AND SUBPOENA DUCES TECUM)

Is CPA's share from the net profit of a CPA Partnership subject to tax????? EmelinoTMaestro.com is a member of a Certified Public Accountants Partnership. In the year 2017, the said partnership earned a net income (after deducting all the expenses) P20,000.000.00 in which he will receive P5,000.000.00 if it will be distributed tomorrow. Is his distributive share subject to .....
(a) VAT
(b) VAT exempt
(c) VAT zero
(d) withholding VAT
(e) Sorry, I don't know the answer

💚💛🧡💜🖤💙❤️STORY ABOUT BOOKS OF ACCOUNTS
Many participants from my previous seminars, workshops and trainings told me that I am an ?ANGEL? from up above, -an answer to their prayers, because they felt that the chronic disease being inflicted to them by many revenue officers and some friends and relatives has a real, within arm-reached and doable solution. However, when they asked me if I am a TAX BOOKKEEPER, my answer usually disappointed them.

💚💜🖤🧡💛❤️💙YOU HAVE TWO-FOLD TAX PROBLEMS
Many, for the past decades or so, has experienced the emotional stress and mental anguish of having NO ENTRIES IN THEIR BIR-REGISTERED BOOKS OF ACCOUNTS in which resulted to an average P350,000.00 bribe per Letter of Authority (The average number of LOAs issued within a year is 45,000.), notwithstanding, the penalty of TAX MAPPING that ranges from P25,000.00 up to P50,000.00 (Tax Mapping is being conducted twice a year.) The solution is to make easier the making of entries in the BIR registered books of accounts. How? (This is the 2nd problem.)

Many, for the past three decades of my practice as a Mentor, Lecturer and Tax Consultants to thousands of taxpayers, has experienced the quality of services of so many available bookkeepers, CPAs and consultants pretending to be proficient and competent in the field of taxation in which resulted to having NO ENTRIES IN THEIR BIR-REGISTERED BOOKS OF ACCOUNTS. This problem has been brought to me in which my solution is for you to study the TAX CODE that is to TRAIN yourself about its rigid and complex rules and regulations because if you are paying your trusted bookkeeper, CPA or consultant a fee up to P2,500.00 a month (I believe that this amount is the PICPA's proposed professional fee which you have to be paid to its members) for placing true and correct entries in your BIR-registered books of accounts, I will say to you that the P2,500.00 a month professional fee is the most expensive professional fee ever. Think about this 'YOU ARE PAYING SOMEONE FOR DOING NOTHING FOR YOU.' Really 'IGNORANCE IS THE MOST EXPENSIVE LIFESTYLE' and this is what I wanted to cure from the beginning. The solution is to have an artificial intelligent (AI) that will do the making entries in your books of account (What I am referring to is neither the traditional books of accounts nor the computerised accounting system.) using my designed and developed (tax basis) Computerised Books of Accounts (CBOA).

💜🖤🧡💛💙❤️💚 I will tell you the beauty secret of using CBOA on November 22, 2017 @ Luxent QC (12-5pm), Register @ EmelinoTMaestro.com. I will also give you a Certificate of Qualification wherein for 15 days from receipt thereof, you will be helped and assisted by my accredited Tax Bookkeepers in making entries in your BIR-registered books of accounts easier and a happier experience because me and my Tax Bookkeepers believe that you deserve to have a PEACE OF MIND. The CBOA has a commercial value of P50,000.00 plus VAT but it is FREE if you will attend the "HOME-BASED NEGOSYO: Making Money Out of Nothing At All" Event.

❤️💙🖤💜💚🧡💛 If you decide to be an affiliate of this EVENT, you will receive 50% share from the amount collected from your successful referrals which is to be paid on the 5th day from our date of validation. Thanks a lot for taking time to read and share this message and the picture hereunder to your friends, relatives and revenue officers.

Saving All the Taxes for You: Up to 90% Deduction from Tax Dues (Register Now. Attend Later)

MORE IMPORANT INFORMATION
🔴Do you know that you can save up to 90% of your tax dues?😍Double dare yourself to understand its simple techniques.
FOR THE FIRST TIME, the legal and proven techniques and hidden secrets 😎of reducing Mayor's local taxes and BIR's value added tax and income tax shall be revealed on November 22, 2017 at Luxent Hotel, QC. Come one. Come all. 'SAVING ALL THE TAXES FOR YOU' Up to 90% Deduction From Tax Dues on Nov 22, 2017, Luxent Hotel, Quezon City
IF YOU REGISTER
🤣(1) On or before Oct 14, 2017 via the video 'BIR Seal of Honesty' @TaxationProfessionalUniversity.com, you pay only 999 pesos plus VAT and get a FREE TAX CODE (worth P2,500 pesos) and 300 WDollars which can be used to purchase the services of Emelino T Maestro, ETM Tax Agent Office and ETM accredited Tax Bookkeepers but your payment should be made on or before October 21, 2017
😁(2) Between Oct 15 up to 25, 2017 via the video 'Tax Mapping for Beginners' @TaxationProfessionalUniversity.com, you pay only 1,999 pesos plus VAT and get a FREE TAX CODE (worth P2,500 pesos) and 200 WDollars which can be used to purchase the services of Emelino T Maestro, ETM Tax Agent Office and ETM accredited Tax Bookkeepers but your payment should be made on or before October 31, 2017 
😎(3) Between Oct 25 up to Nov 4, 2017 via the video 'Validity of Defense: Bank Secrecy Law [?] @TaxationProfessionalUniversity.com, you should pay only 2,999 pesos plus VAT and get a FREE TAX CODE (worth P2,500 pesos) and 100 WDollars which can be used to purchase the services of Emelino T Maestro, ETM Tax Agent Office and ETM accredited Tax Bookkeepers but your payment should be made on or before November 10, 2017 
😀(4) Between Nov 4 up to 15, 2017, you should pay only 3,999 pesos plus VAT and get a FREE TAX CODE (worth P2,500 pesos) and WITHOUT a WDollar but your payment should be made on or before November 21, 2017 
📒(5) ALL WALK INS SHALL PAY 4,999 pesos without a FREE TAX CODE AND a WDollar
🎵CONVERSION RATE OF WDOLLAR TO PHILIPPINE PESO IS THE EXCHANGE RATE OF THE USDOLLAR TO PHILIPPINE PESOS. Its value increases when the value of USDollar to the Philippine Peso increases and its value decreases when the value of USDollar to the Philippine Peso decreases
*Subject to change without prior notice and obligation

Schedule 10, BIR Form No. 1702-MX: A Test of Intelligence. Are you ready?

Play now the 🥦 'ACCOUNTING GAME' 🥦
Challenge yourself even if you are not a CPA, accountant, bookkeeper, lawyer or consultant. This is a test of your understanding of a simple instruction shown in the Schedule 10, BIR Form No. 1702-MX.

🚩STORY:🚩Many CPAs, accountants, bookkeepers and those who are involved in the preparation of Annual Income Tax Returns (BIR Form No. 1701 and BIR Form No. 1702) and Audited Financial Statements recommended that you use the managerial accounting entries (Meaning, make these entries in your BIR registered books of accounts). Then, afterwards, the external CPA will pressure you that you reconcile your managerial accounting entries with the financial accounting entries (CPA's PFRS, PAS & PSA) so that your external CPA can prepare, sign and release an Auditor's Report that the SEC and some banks required. Your external CPA will require also that you approve and sign the so-called PAJE (This means that you may reject your external CPA's financial accounting entries. ETM suggests that if you knew PFRS, PAS & PAS very well and without the help of any professional, can explain such to the BIR, then well and good, go for the PAJEs but if you are ignorant of such, don't be tempted to approve and sign the PAJEs, For the past 30 years of ETM tax practice, they are the sources of many taxpayers' heartaches and headaches). Since the managerial accounting entries and financial accounting entries are NOT LAWS OF THE REPUBLIC OF THE PHILIPPINES, your CPAs, bookkeepers, accountants, lawyers and other professionals engaged in the practice of taxation will require you to reconcile your managerial accounting entries to the tax accounting entries, financial accounting entries to the tax accounting entries and financial accounting entries to the managerial accounting entries. These are the backlogs that many taxpayers who received BIR audit investigation notices such as eLA, LN, SDT, MO, Access Letter, etc. encountered.

😁ACCOUNTING GAME (Multiple Choice):
Pursuant to the Schedule 10, BIR Form No. 1702-MX (see the picture below, which shall be reconciled?
(a) Financial accounting to Taxable income
(b) Managerial accounting to Taxable income
(c) Financial accounting to Managerial income
(d) Tax accounting to Financial income
(e) Non-compliant expenses/income to the Tax Code

Those who will place their answers, whether such is correct or not, in the Comment hereunder shall be given a 👨‍🏫FREE ACCESS to the course 'The Hidden Benefits of Using the Schedule 10, BIR For No. 1702-MX?' ❤️@TaxationProfessionalUniversity.com or may purchase the lecture at P2,240.00 for an unlimited access. Thanks.

PS: THIS OFFER IS UNTIL SEPTEMBER 10, 2017 5PM.