Study Now Pay Later Policy for Tax Specialist Programs by Emelino T Maestro

TITLE. This shall be known and referred to as your ‘APPLICATION FOR STUDY NOW, PAY LATER PROGRAM’. Please read and understand its terms and conditions. 

PARTIES. This special arrangement shall be valid, binding and enforceable by and between the Applicant and EMELINO T MAESTRO. Wherein both parties are referenced, the term "we, us, our" shall be applied. Also, our respective employees and sub-contractors who are directly involved herein shall be covered by the provisions hereof.

STUDY NOW PAY LATER PLAN. You represent yourself as a deserving individual who should be allowed and given the privilege to have access, learn and profit from some of my Proprietary Marks and Methods. Furthermore, you represent yourself as a very honest and industrious individual who is willing to complete with high degree of commitment and dedication the area of your chosen expertise. In deed, you promised, in the name of the Almighty God and under the pains of the laws of the Republic of the Philippines, that you will extraordinarily comply with the rules and provisions required under this agreement and conform to my verbal instructions, policy directions and decisions without complain and delay. Thus, you shall follow diligently the payment plan shown hereunder. 

INITIAL PAY. The InitialPay shall be paid on the tenth (10th) day before the start of the chosen program. 

CHARGE2PF. The Charge2PF refers to the seminar fee that will be deducted from your share in the business profit that either or both of us had generated.

MONTHLY PAY. The MonthlyPay shall be paid within the first (1st) week of month in which the  session shall be held without delay or the need of demand and even if you will not attend a scheduled session. Hence, when the amount of the Charge2PF has exceeded the MonthlyPay due, you are exempted to remit to me the appropriate MonthlyPay. For this purpose, you authorise me to get the amount attributable to the said Charge2PF from the custodian of your professional fee.

DEFAULT. Your failure to settle timely the InitialPay and the MonthlyPay shall disqualify you to the privileges set forth herein.

NON-REFUNDABLE. The InitialPay and MonthlyPay are paid in consideration for allowing you to attend the program that you have knowingly enrolled in. I have no obligation to refund any fee in whole or in part for any reason.

TAXES AND BIR FORMS. The 15% expanded withholding tax and 12% value-added tax are for your account. You must withhold and remit them accordingly. The release of my Certificate of Tax Withheld shall coincide with your income payment. If you prefer that these taxes shall be included in my seminar fee, please hand the said amounts to me so that I can remit them directly to the Bureau of Internal Revenue.

NON-TRANSFERABLE. You are not permitted to or cannot sell, mortgage, donate or transfer the privileges and obligations set forth herein to any individual whatever your reasons are.

RELATIONSHIP.  You are my student and an independent individual. Nothing contained herein shall create an employee-employer, principal-agent or any other fiduciary relationship, partnership or joint venture. You are not entitled to worker's compensation, retirement, insurance or other benefits afforded to my employees. Moreover, you have no authority to act for, or on my behalf, or to represent me, or bind me in any manner unless to the contrary, a separate contract clearly showing our signatures had been executed.

NON-COMPETITION. From today until you have fully paid the seminar fee, you will not, directly or indirectly, anywhere in any territory, engage in any business/activity that competes with or is antagonistic to that of the business/activity that your chosen program is intended to. However, it doesn’t cover your existing clientele whose names, postal and email addresses, mobile numbers and TINs are correctly and completely shown in the list attached hereto.

NON-SOLICITATION. From today until you have fully paid the seminar fee, you will not, directly or indirectly, solicit or attempt to solicit any business from my respective customers, vendors and prospects with whom I had a material contact. Furthermore, you will not, directly or indirectly, on your own behalf or on behalf of or in conjunction with any individual, person or legal entity, recruit, solicit, or induce, or attempt to recruit, solicit, or induce, any of my non-clerical employees with whom I had personal contact or supervised to terminate their employment or contract with me. 

ADVERTISING AND PROMOTION. To help you start a business of your own, you are required to create as soon as possible a social media account in Facebook, Instagram, Blogspot, YouTube and the likes, email account, and a website and make yourself be a member immediately of so many social groups. The social-media name that you have to use must be associated with taxation. Initially, you should share, re-post, email and do everything necessary and ordinary to the posts, vlogs, blogs, announcements and adverts shown in my Kataxpayer Fan Page @ Facebook, EmelinoTMaestro @ YouTube and EmelinoTMaestro @ Blogspot. Finally, you have, by the parameters to be set up later on, create your own marketing plans and tools in order to reach your potential power, markets and clients.

LECTURES. We will meet at least twice a month. You will be grouped together and given a relevant assignments that will be discussed in front of the class. On-video lectures may also be made available and accessible to you. Workshops that will develop you to be conscious, confident, courageous and competent in handling the opportunities and challenges presented before you by a potential client will be pursued strictly. During the duration of this arrangement, you may seek my advise (via Facebook Chat) on matters related to the furtherance of your business and pursuit of being a Taxation Professional.

DOCUMENTARY REQUIREMENTS. You have attached herewith the photocopies of your Philippine passport, two (2) government issued IDs, a recently filed tax return and BIR Certificate of Registration.

PROPRIETARY INTEREST AND PRIVILEGED COMMUNICATION. They include any information disclosed by either of us to one of us in writing and marked “confidential/privileged" or disclosed orally and, within five business days, reduced to writing and marked “confidential/privileged“ but will not include any information that is or becomes known to the general public, which is already in our respective possessions prior to disclosure by or which is independently developed by either of us without the use hereof. They also include the  ‘Third Party’s Data’ containing his customers’, suppliers’ and employees’ data and information.

USE. We will not share any proprietary interest and privileged communication or any Third Party's Data with any unrelated parties unless we (i) mutually agree that the specified information shall be used for legal purposes and will not in any way damage the owner thereof; (ii) conclude that it is required by law or have a good faith belief that access, preservation or disclosure of the specified information is reasonably necessary to protect the rights, property or safety of our business interests, its users or the public and also for the furtherance of our respective territorial jurisdiction and scope of services; or (iii) provide the specified information in certain limited circumstances to third parties to carry out tasks on our behalf with strict restrictions that prevent such information from being used or shared except as I directed. When this is done, it is subject to an agreement that obliges those parties to process the specified information only on my instructions and in compliance herewith and other appropriate confidentiality and security measures. You recognise that your success or failure as it is contemplated hereof depends largely upon your ability to copy and apply the process and procedures to be undertaken in my program and your acumen as an independent individual including the economic conditions outside of the control of either of us. Your videos and written testimonials, verbal stories and the likes may be used as my adverts.

NON-DIVERSION. Forever, you shall not divert or attempt to divert my information to any competitor, or do or perform any act injurious or prejudicial to the goodwill associated with my Proprietary Marks and Methods.

INDEMNIFICATION. To the extent permitted by the applicable law, you will indemnify, hold harmless and defend me and those who worked under my supervision, at your expense, from any and all third-party claims, actions, proceedings, and suits brought against this arrangement or any of my officers, directors, employees, agents or affiliates, and all related liabilities, damages, settlements, penalties, fines, costs or expenses (including, reasonable attorneys' fees and other litigation expenses) incurred by me or any of my officers, directors, employees, agents or affiliates, arising out of or relating to (i) your breach of any term or condition hereof, (ii) your violations of applicable laws, rules or regulations in connection herewith, (iii) any representations and warranties made by you concerning any aspect hereof; and (iv) all claims made by or on behalf of any Third Party pertaining directly or indirectly to your use of any information specified herein. Within 24 hours, we will provide either of us with a written notice of any claim, suit or action and cooperate as fully as reasonably required in the defense of any claim arising from this arrangement.

COMMUNICATIONS. Our notices shall be sent via provided email addresses. In some instances, the use of SMS, snail mail and call may be permitted.

MARKETING TOOLS. You have to sell yourself as a product and follow these five (5) simple marketing tools; (1) Begin with God (Pray), (2) Know your product (Benefits to others), (3) See a lot of people (Advertise), (4) Ask all of them to buy your produce (Sell), and (5) Use your common sense (Think).

CLIENTELE. Until you have paid your obligations to  me in full, all of your dealings and legal transactions to every client, customer and consumer shall be under the name of ETM Tax Agent Office (ETM-TAO), Inc (for escrow purposes only). The proposals and contracts to be provided thereto shall be reviewed and approved by its authorised representatives. Upon the full payment of your obligations to me, these clients shall be turned over to you within fifteen (15) days therefrom.

MISCELLANEOUS. Whether they are written or unwritten, my prescribed policies and procedures, which you acknowledged to be superior to any order, resolution and the likes, shall apply. I am not liable for any misunderstanding, expectation, error, or omission occurring outside hereof except for a written Addendum containing my notarised signature. You are not eligible for any indirect, punitive, special, incidental or consequential damage in connection with or arising out of the arrangement including the loss of business, revenue, profit, use, data or other economic advantage, however it arises, whether for breach or in tort, whether or not you are advised of the possibility of such damage. In any case, my civil liability shall not exceed fifty thousand Philippine pesos.

GOVERNING LAW. This arrangement shall be subject to and governed by the laws of the Republic of the Philippines and their implementing rules and regulations. Furthermore, any court in the National Judicial Region shall have the exclusive jurisdiction over any conflict that may arise hereof. Judicial, accounting, legal and other fees associated herewith shall be for your account. 

VALIDITY. This arrangement shall be superior to all types of contracts having the same subject matter that we have or have not entered into, or whether or not they are in writing; and is not automatically modified by my mere acts of tolerance.

LEGALITY. You attest/affirm that by your own deed, you knowingly execute and voluntarily enter into this arrangement.

SIGNATURE. Under the column ‘YOU’, please place inside the identified boxes the needed data. Without mental reservation and purpose of evasion, our signatures shall attest our strict compliance with the terms and conditions herein set forth. 

YOU	ME
TIN	129-596-230
DATE/TIME
SIGNATURE
LEGAL NAME	Emelino T Maestro
ADDRESS	Unit 419, Corporate 101 Mother Ignacia,      Quezon City
EMAIL	go@taxaccountingguru.com
Mobile	0998 9793922
Choice (Program Number)	0917 8610550

PAGES/COUNTERPARTS. This privileged communication has 4 pages and 3 original counterparts.

-end-

Program*	Duration	Fee	IP**	MP***
101	6 months	₱ 50,000	₱ 5,000	₱ 2,000
102	6 months	₱ 50,000	₱ 5,000	₱ 2,000
103	6 months	₱ 50,000	₱ 5,000	₱ 2,000
201	6 months	₱ 50,000	₱ 5,000	₱ 2,000
301	1 year	₱ 120,000	₱ 10,000	₱ 4,000
401	6 months	₱ 50,000	₱ 5,000	₱ 2,000
402	3 months	₱ 30,000	₱ 5,000	₱ 2,000
403	1 year	₱ 100,000	₱ 10,000	₱ 4,000
404	6 months	₱ 50,000	₱ 5,000	₱ 2,000
405	6 months	₱ 50,000	₱ 5,000	₱ 2,000
406	3 months	₱ 30,000	₱ 5,000	₱ 2,000
501	1 year	₱ 120,000	₱ 10,000	₱ 4,000

**InitialPay

***MonthlyPay 

*Tax Specialist Program

101 - Tax Documentation Specialist

102 - Tax Accounting Bookkeeper

103 - Tax Preparer

201 - Tax Examiner

301 - Wealth Protection & Estate Planning Specialist

401 - Letter of Authority Specialist

402 - Benchmarking Specialist

403 - Oplan Kandado Specialist

404 - Subpoena Duces Tecum Specialist

405 - Letter Notice Specialist

406 - Tax Mapping Specialist

501 - Tax Deficiency Reduction Specialist

Stop the BIR from Bullying You - EmelinoTMaestro

Stop the BIR from Bullying You.

Just like you, we don’t tolerate errant and enterprising revenue officers.

Unlike other tax consultants, we are NOT influence-peddler who knowingly advertises his connections, friends and relatives inside the DOF and BIR or a former revenue officer who knowingly emphasises that he is really from the BIR.

We are an INDEPENDENT, RELIABLE, TRUSTWORTHY & COMPETENT Taxation Professionals.

We are not asking you to ENGAGE or HIRE us to SOLVE your UNBEARABLE STRESSES and MENTAL ANGUISH brought by the rigid and complex rules and regulations of taxation.

Our appeal goes to your ACCOUNTANTS, BOOKKEEPERS, CONSULTANTS & external CPAs. 

If they can only answer or solve completely and correctly our TEST about the 51 MILLION PESO BIR ASSESSMENT, EmelinoTMaestro.com will WAIVE the training fee for a TAX SPECIALIST PROGRAM of their choice. For this purpose, the TEST can be viewed at KATAXPAYER Fan Page @ Facebook while the Tax Specialist Programs and their respective Study Now Pay Later fees are shown below:

Tax Specialist Programs	Study Now Pay Later Fees*
Tax Deficiency Reduction Specialist	₱ 120,000.00
Letter of Authority Specialist	₱ 50,000.00
Subpoena Duces Tecum Specialist	₱ 50,000.00
Oplan Kandado Specialist	₱ 100,000.00
Tax Mapping Specialist	₱ 30,000.00
Benchmarking Specialist	₱ 30,000.00
Letter Notice Specialist	₱ 100,000.00
Tax Documentation Specialist	₱ 50,000.00
Tax Accounting Bookkeeper	₱ 50,000.00
Tax Examiner	₱ 120,000.00
Tax Preparer	₱ 50,000.00
Wealth Protection & Estate Planning Specialist	₱ 120,000.00

These programs are not being offered in schools, colleges and universities.

We hope and pray more that you will be our PARTNER in elevating the PROFESSIONALISM and INTEGRITY of your known accountants, bookkeepers, consultants & external CPAs. 

TRUE accountants are TAX accountants. Thank you.

Venue: UP Diliman Campus, Quezon City

Website: EmelinoTMaestro.com

Website: etmtaxagentoffice.com 

Email: go@taxaccountingguru.com

Mobile: 0998 9793922 *0917 8610550

Accreditation of Printer (Sworn Statement) BIR

SWORN STATEMENT

REPUBLIC OF THE PHILIPPINES

PROVINCE OF ________________________________

CITY/MUNICIPALITY OF _________________________

I (Name of Authorized Representative), (Nationality), of legal age designated as (Position) of (Registered Business/Trade Name of Company/Corporation), with registered address located at _(registered/residence address), do hereby certify the following:

THAT, (Name of Company/Owner/Corporation) with business address at _____(business address)___________ is a duly registered entity under the laws of the Philippines;

THAT the company is engaged in Printing Services and existing under (business/trade name), with TIN ____________________ and has been operating for no less than three (3) years in printing the principal and supplementary invoices/receipts;

THAT the company owns __(number of machines)___ number of machines for printing of the principal and supplementary invoices/receipts, please specify serial numbers, description of each printing machine;

THAT the company’s printing machines are capable of generating security features/ markings in printing of the principal and supplementary invoices/receipts;

THAT the company shall only print customer’s or client’s principal and supplementary invoices/receipts with an Authority to Print secured from the BIR;

THAT the company shall not require a minimum number of booklets for printing for its customers/clients;

THAT the aforementioned principal and supplementary invoices/receipts to be printed are serially numbered and conformed to the requirements of Sections 237, 238, and 113 (for VAT-registered taxpayer) of the National Internal Revenue Code of 1997, as amended and other prevailing rules and regulations; 

THAT the company will comply with the provisions of the bookkeeping regulations and reportorial requirements of the BIR;

THAT the company, or any of its owners, is not connected with the BIR or is not related to any BIR official or employee within the fourth civil degree of consanguinity or affinity or the latter’s relatives within the fourth civil degree of consanguinity or affinity.

THAT in the event that the foregoing be discovered to be in violation of existing rules and regulations, I hereby undertake to face any  legal sanctions and pay corresponding penalties thereof as provided for under the National Internal Revenue Code of 1997, as amended.

I HEREBY DECLARE UNDER THE PENALTIES OF PERJURY THAT THE FOREGOING ATTESTATIONS ARE TRUE AND CORRECT.

__________________________

Name and Signature of Affiant/Authorized Representative

TIN: __________________

SUBSCRIBED and sworn to before me, in the City/Municipality of ____________________, this day of ____________, 20___ by ______________ with Residence Certificate No. _________ issued at _____________ on, __________ 20 ___.

Notary Public

Functional Aspects

Is the company engaged in printing services/activities for no less than three (3) years? (For single proprietor (SP) engaged in printing services for no less than 3 years but later changed to a corporation, the prescribed period of 3 years shall be carried over to the corporation, provided that the SP owns at least 75% of the total voting power of all classes of stocks entitled to vote)

Is the SP or any of the owners of the corporation (whichever is applicable), connected with the BIR or related to any BIR official or employee within the fourth civil degree of consanguinity or affinity or the latter’s relatives within the fourth civil degree of consanguinity or affinity?

Does the company own/lease* specific number of machines as indicated in the Sworn Statement for printing of Sales Invoice/Official Receipts/Commercial Invoices (SI/OR/CI)? Specify exact number of owned/leased machines.

(* require a copy of Contract of Lease)

Does the company require minimum number of booklets for printing for its client or customer?

Are the data printed on the Official Receipts/Sales Invoice/Commercial Invoices not erasable for at least three (3) years from its issuance?

Is the printing machine capable of generating serial/sequential number for each Official Receipts/Sales Invoice/Commercial Invoices?

Is the printing machine capable of printing: 

a. only one security marking/feature for all clients; or

b. Separate/distinct security marking/feature for each client? (Provide a brief description of specific security markings/features in the remarks column)

Does the printer provide/disclose monitoring controls & verification techniques of the printed security markings/features to the BIR?

Are the following data required to be reflected on the OR/SI/CI invoice, indicated in the sample print of such OR/SI/CI?

Registered/Business Name;

Business name/style (if any);

A statement that the taxpayer is VAT or Non VAT registered followed by the TIN;

Registered/Business Address where the OR/SI/CI shall be used;

Date of Transaction;

A space provided for the Name, Address and TIN of the buyer;

OSCA ID No./PWD ID No.;

Senior Citizen Discount/PWD Discount; 

A space for Signature of the Senior Citizen/PWD;

Description of the items/goods or nature of service;

Quantity;

Unit Cost;

Total Cost;

If the taxpayer is engaged in mixed transactions, the amounts involved shall be broken down to: VATable Sales, VAT amount, Zero Rated Sales, and/or VAT Exempt Sales;

For Non-VAT ORs as well as Non-VAT SIs, and other CIs  (VAT or Non-VAT) and other similar documents that form part of the accounting records of the taxpayer and/or issued to their customers, in addition the above aforementioned, the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” in bold letters, shall be conspicuously printed at the face of the Non-VAT ORs/Non VAT SIs/CIs

Name, address and TIN of the Accredited Printer;

Accreditation number and the date of accreditation of the accredited printer;

ATP number, OCN, date issued and validity period;

BIR Permit Number (if loose leaf OR/SI/CI);

Approved inclusive serial numbers of OR/SI/CI; and

The phrase, “THIS RECEIPT/INVOICE SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP.” 

RELATED REVENUE ISSUANCES

Revenue Regulations

Revenue Regulations No. 3-69 - Summary Remedies for the Collection of Taxes. 

Revenue Regulations No. 12-85 - Procedure Covering Administrative Protests of Assessments of the Bureau of Internal Revenue.

Revenue Regulations No. 12-99 - Implementing the Provisions of the National Internal Revenue Code of 1997 Governing the Rules on Assessment of National Internal Revenue Taxes, Civil Penalties and Interest and the Extrajudicial Settlement of a Taxpayer’s Criminal Violation of the Code through Payment of a Suggested Compromise Penalty.

Revenue Regulations No. 5-2000 - Prescribing the Regulations Governing the Manner of the Issuance of Tax Credit Certificates and the Conditions for their  Use, Revalidation and Transfer. 

Revenue Regulations No. 13-2001 – Implementing Section 204 (B), in Relation to Section 209 of the Tax Code of 1997, Regarding Abatement or Cancellation of Internal Revenue Tax Liabilities. 

6. Revenue Regulations No. 30-2002 – Revenue Regulations Implementing Sections 7 (c), 204 (A) and 290 of the National Internal Revenue Code of 1997 on Compromise Settlement of Internal Revenue Tax Liabilities Superseding Revenue Regulations Nos. 6-2000 and 7-2001.

7. Revenue Regulations No. 3-2005 - Rules and Regulations Implementing Executive Order No. 398 and Requiring Timely and Complete Payment of Taxes as a Precondition for Entering into Contract as a Continuing Obligation in Contracts with Government.

8. Revenue Regulations No. 3-2007 - Regulations Providing for the Policies, Guidelines and Procedures in the Implementation of the Expanded One-Time Administrative Abatement of all Penalties/Surcharges and Interest on Delinquent Accounts and Assessments.

9. Revenue Regulations No. 15-2007 - Regulations Allowing for the Abatement of Penalties/Surcharges and Interest on Disputed/Litigated Assessments.

Revenue Memorandum Orders

1. Revenue Memorandum Order No. 45-68 - Policies and Procedures on the Microfilming Applications in the BIR.

2. Revenue Memorandum Order No. 21-69 - Expenses for the Cost of Collecting 

Accounts thru Summary Remedies, a Provided by Republic Act No. 5203.

3. Revenue Memorandum Order No. 40-87 - Fieldsman's Affidavit on Uncollected Taxes from Individual and Corporate Taxpayers.

4. Revenue Memorandum Order No. 43-2004 - Modifying the BIR Form No. 1253- General Control Ledger –Monthly List of Transfer-In Accounts; 12.46- Monthly List of Transfer-Out Accounts; 1247- Monthly List of Accounts Cancelled by ATCA; 1248- Monthly List of Accounts Paid.

5. Revenue Memorandum Order No. 20-2007 - Simplified Processing of Application to Avail Taxpayer’s Remedies under Section 204 (A), Compromise Settlement, and Section 204 (B), Abatement, both of the National Internal Revenue Code of 1997.

6. Revenue Memorandum Order No. 30-2007 - Directive to Intensify Collection of Delinquent Accounts through the Issuance of  Warrant of Distraint/ Garnishment/Levy of Personal/Real Property.

7. Revenue Memorandum Order No. 39-2007 - Issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed Assessments Finally Decided by the Bureau Against the Taxpayer on Assessments Upheld by the Court of Tax Appeals.

8. Revenue Memorandum Order No. 27-2008 - Amendment to RMO No. 20-2007 to Synchronize Procedures Prescribed Therein with Requirements  under RR No. 30-2002, as amended by RR No. 8-2004, on the Exercise of the Compromise Power of the Bureau of Internal Revenue.   

9. Revenue Memorandum Order No. 42-2010 - Prohibition on the Issuance of Temporary Restraining Orders on the collection of taxes against the Bureau of Internal Revenue by Courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or Levy on final decisions of the Bureau of Internal Revenue on disputed assessment, cases filed before the Court of Tax Appeals and the sale of property distrained and garnished.

10. Revenue Memorandum Order No. 62-2010 - Policies on Re-Investigation of Assessments.

11. Revenue Memorandum Order No. 37-2011- Guidelines in the Processing of Tax Debit Memo (TDM) Applications

Revenue Memorandum Circulars 

Revenue Memorandum Circular No. 46-99 - Computation of the civil penalties,  

consisting  of  surcharge  and  interest,  incident  to  deficiency  or delinquency of  

internal revenue taxes, pursuant to Section 248 and 249 of the National Internal Revenue Code, as amended by R.A. No. 8424; and suggested compromise penalty in extra-judicial settlement of a taxpayer’s criminal liability incident to his violation of certain provisions of the Code, or any of its implementing Revenue Regulations, pursuant to Section 203 thereof.

2. Revenue Memorandum Circular No. 5-2001 - Grounds and Procedures for the Implementation of Section 276 of the Tax Code of 1997 on Constructive Distraint.

3. Revenue Memorandum Circular No. 1-2004 - Certificate of Utilization of Tax Credit Certificate (TCCs) for Purpose of TCC Transfer and Utilization.

4. Revenue Memorandum Circular No. 16-2005 - Clarification to Revenue Regulations No. 3-2005 Implementing Executive Order No. 398.

Revenue Delegation Authority Order 

Revenue Delegation Authority Order No. 1-2001 - Delegation to Certain Revenue Officials of the Authority to Sign Warrants of  Distraint, Levy/Garnishment, /Notices of Tax Liens, Encumbrance, Levy and Seizures as well as the Lifting thereof.

Revenue Delegation Authority Order No. 6-2001 - Delegation of Authority to Approve and Sign Authority to Cancel Assessment (ATCA) by the Regional Offices, Large Taxpayers Service (LTS), Enforcement Service (ES), Collection Service (CS) and Legal Service (LS).

Revenue Delegation Authority Order No. 4-2007 - Amending RDAO No.3-2003, as amended by RDAO No.3-2004, relative to the Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports, and other Documents Processed by the LTS, including the LTDOs.

Revenue Delegation Authority Order No. 6-2007 - Delegation of Authority to Sign Termination Letter or Letter of Denial/Notice of Disqualification for Abatement and Compromise Settlement Cases after Approval or Disapproval of the Action on the Application for Abatement and Compromise by the Proper Authority Pursuant to Section 204 in Relation to Section 7 of the National Internal Revenue Code of 1997.

Unnumbered Memorandum

1. Memorandum of Deputy Commissioner Nelson M. Aspe dated 25 July 2007 - transferring the responsibility of enforcing collection summary remedies for national office cases, other than LTS cases, from Collection Service to the concerned regional offices having jurisdiction over the taxpayer.

2. Memorandum of Commissioner of Internal Revenue Joel Tan-Torres dated 4 May 2010 - reiterating the prohibition from conducting reinvestigation/ reconsideration of DA cases where the assessment has already become final, executory and demandable. 

Application for A1D and Study Now Pay ETM Later Plan

Our Contract

PREAMBLE.

I, whose legal name and true signature appear herein, knowingly prepared, verified, executed this legal document and accept and understand its terms and conditions.

When used herein, the pronouns ‘I, me, mine and my’ and ‘you, yours, and your’ shall refer to the Framer-Applicant and Emelino T Maestro, respectively. When both are referenced, the pronoun ‘we, our and us’ is used. The provisions hereof shall also be enforceable and relevant to our staff, authorised representatives and relatives by consanguinity and affinity within the fourth degree.

OBJECTIVE.

To start up, build and maintain my profitable and independent tax practice, I, without mental reservation and purpose of evasion, commit myself and resources to use, promote, protect, sell and market your Brand, lease, occupy and use your Addresses, office spaces and facilities located everywhere in the Philippines, seek, avail and use your intellectual Support, promote, protect and preserve our Integrity, and access, avail and use your Competence. For this purpose, the terms ‘Brand’, ‘Address’, ‘Support’, ‘Integrity’ and ‘Competence’ shall collectively refer to ‘BASIC’. Importantly, I need your Assistance for Individual’s Development (A1D).

MY OBLIGATION.

To seek, read, study, understand and execute diligently and on time your policy-directions, orders, instructions, decisions, memorandums, rules and regulations which are ordinary and necessary in carrying out your plans and programs and achieve our goals and objectives;

To use, promote, protect, sell, advertise and market your Brand and never to associate myself with or use other Brands that directly compete or are antagonistic to your Brand;

To lease, occupy and use your Address and other facilities and never lease, occupy and use an Address other than your Address and other facilities; 

To seek, avail, and use your intellectual Support and furthermore, to prioritise and access the support from other iETM Professional;

To promote, protect and preserve our Integrity and never to do an act that will tarnish or blemish your character, image and reputation;

To access, avail and use of your Competence and never to use what I learned for any illegal purposes;

To create, maintain and preserve social media accounts in a productive and good working condition;

To conduct my business lawfully and in good faith and business practice;

To perform my contractual obligations promptly pursuant to agreements by which I am bound;

To avail and secure a loan from you;

To pay habitually and punctually the principal amount of the loan that you had granted unto me; the leased Address and other facilities, and shares from the businesses that we jointly entered into; 

To maintain and keep properly and adequately my books of accounts and accounting bookkeeping records in accordance with the Tax Code and permit you to examine such records at your convenient moment;

To discuss with you my business and financial conditions;

To comply, at all times, with the laws, rules, regulations, orders and directives of any governmental authority;

To file a true, correct, complete and timely tax returns, schedules, lists, statements and other reportorial requirements mandated by the governmental authorities, and pay the taxes, fees, permits, licenses and other charges due and demandable thereon;

To furnish you with records, statements, returns, reports and other relevant data that you may use to check my compliance with the laws and this Application;

To give you a written notice if an event that will adversely affect this Application or materially damage your BASIC happened or might happen in the nearest future;

To inform you of the changes in my contact info; and

To relentlessly pursue with passion all legal acts that will make my business profitable and on-going.

YOUR OBLIGATION.

To allow me to use, promote, protect, sell, advertise and market your Brand;

To permit me to lease, occupy and use your Address;

To help me seek, avail, and use your intellectual Support;

To guide me in accessing, availing and using your Competence;

To treat my data and information strictly private and confidential;

To pay my fees and for the services I rendered to your clients; and

To inform me of the changes in your contact info.

ASSISTANCE.

 For the value of the skills, trainings, workshops, lectures and the likes and access to the lectures provided by website shown herein, I, by this promissory note, unconditionally promise to pay you the amount shown below.

SET-OFF.

 In the event that I failed to pay you your due and demandable fees and other charges and the principal amount of the loan that you have granted unto me, I irrevocably appoint and assign you to be my attorney-in-fact, with full power and authority and without prior notice, to set-off or apply my deposits and receivables from any person in payment thereof.

RELATIONSHIP.  

I am your independent Contractor. Nothing contained herein shall create an employee-employer, principal-agent or any other fiduciary relationship, partnership or joint venture. You are not entitled to worker's compensation, retirement, insurance or other benefits afforded to a regular employee of mine.

COMMUNICATIONS. 

Our notices shall be sent via provided email addresses. In some instances, the use of SMS, snail mail and call may be permitted.

GOVERNING LAW. 

This Application shall be subject to and governed by the laws of the Republic of the Philippines and their implementing rules and regulations. Furthermore, any court in the National Judicial Region shall have the exclusive jurisdiction over any conflict that may arise hereof.

MISCELLANEOUS. 

Whether they are written or unwritten, your prescribed policies and procedures, which I acknowledged to be superior to any order, resolution and the likes, shall apply. You are not liable for any misunderstanding, expectation, error, or omission occurring outside hereof except for a written Addendum containing your notarised signature. In any case, your civil liability shall not exceed five thousand Philippine pesos. A duly approved and signed copy hereof shall be provided to me.

RELEVANCE. 

This Application, after being signed by both of us, (a) shall be superior to all the contracts having the same subject matter, whether verbal or in writing, that we have or have not entered into; and (b) is not modified by mere acts of tolerance.

VALIDITY. 

Without notice or demand, this arrangement is deemed ‘terminated’ if I failed and continue to fail to comply with your requirements, plans and instructions or on the 30th day of the 12th month from signing hereof, whichever comes first.

PAGES/COUNTERPARTS. 

This privileged communication has 2 pages and 3 original counterparts.

SIGNATURE. 

To attest my faithful compliance with your existing and succeeding policies and procedures and the terms and conditions herein prescribed, I affirm that I knowingly prepared, read, understood this Application and voluntarily enter into its arrangements, by way of printing my legal name and placing herein my true signature. 

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ACCEPTED/APPROVED.

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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