BIR's Important Acronyms (Check them all out) Emelino T Maestro

AAB            AAB-HO ACIR AFPCES AGDB AR ARN ARP ATCA BAC BAC-AA BCDA BCS BID BIR BOL BP BSP BTr BTr-CO BTr-PO BTr-RO CAAP CBC CBR CCD CCT CDPP CED CES CIR CISFA CM CMS COA COA-RA COC COCAF CPD CPI CRDC CS CSPP CSV CTA CTC DA DAA DAC DAD DAF DAR DAS DAU DAW DBM DCIR DCIR-OG DDA DLN DOF DOH DPS DST DTI DTM eDST eDT eFPS eFTIS eNGAS EO ES ESM  ETRD EZPK FAN FAO FC FDDA FMV FNBS FRN GAA GAFMIS GCL GFI GOCC GPPB GSD HREA IC IPO ISG ISOS ISOS-DC ITR ITS JEV JTRGA LBDES LBP LGU LMB LN LRA LS LTAD LTCED LTDO LTDPQAD LTEAD LTO LTRAD LTS LTSEB MANCOM MARINA MB MOA MRCD MRT MTB MTC NASPP NBI NCA NEB NG NGA NIA NID NIRC NO NOE NOL NOS NOSAFA NSO NTL OCT OGCC OTC PCL PDES PDIC PGEPS PNPSSS PPC PSE PTCL RA RAD RATE RCO RDAO RDC RDO REB RMC RMO ROR RPS RR RTC SARO SCTEP SEC SIRC SMSD SOD SRCD SVSC TAP TAS TCC TCL TCRPV TCT TD TDM TDVF TEF TIED TIN TOP TPL TRA TSAC TSDM TWG WDL WG VAT VSC WCA-NGA WTD	Authorized Agent Bank Authorized Agent Bank-Head Office Assistant Commissioner of Internal Revenue Armed Forces of the Philippines Commissary and Exchange Service  Authorized Government Depository Bank Accounts Receivable Collectible Accounts Receivable-Non-Filing/Non-Payment Collectible Accounts Receivable-With Protest  Authority to Cancel Assessment Bank Accreditation Committee Bids and Awards Committee- Acquired Assets Bases Conversion Development Authority  Batch Control Sheet Bureau of Immigration and Deportation Bureau of Internal Revenue Bureau of Lands Batas Pambansa Bangko Sentral ng Pilipinas Bureau of  the Treasury  Bureau of the Treasury-Central Office Bureau of the Treasury-Provincial Office Bureau of the Treasury-Regional Office Civil Aviation Authority of the Philippines China Banking Corporation Collection and Bank Reconciliation Corporate Communications Division  Condominium Certificate of Title Constructive Distraint of Personal Property Collection Enforcement Division Certificate of Entitlement Subsidy  Commissioner of Internal Revenue Consolidated Inventory of Seized and Forfeited Assets Collection Manual Case Monitoring System Commission on Audit Commission on Audit-Resident Auditor Certificate of  Coverage Certificate of Coverage Authentication Facility Collection Programs Division Consumer Price Index Consolidated Report of Daily Collection   Collection Service Constructive Seizure of Personal Property Comma Separated  Value Court of Tax Appeals Community Tax Certificate  Delinquent Account Collectible Delinquent Account With Application for Abatement Collectible Delinquent Account With Application for Compromise Collectible Delinquent Account-Dishonored Checks Collectible Delinquent Account-Final Assessment Notice/Demand Deposit Account Department of Agrarian Reform  Uncollectible Delinquent Account-Suspense Collectible Delinquent Account-Unpaid Self-Assessed Tax Uncollectible Delinquent Account -Write-Off Department of Budget and Management Deputy Commissioner of Internal Revenue Deputy Commissioner of Internal Revenue-Operations Group Demand Deposit Account Document Locator Number Department of Finance Department of Health Document Processing Section  Documentary Stamp Tax Department of Trade and Industry Document Tracking Module Electronic Documentary Stamp Tax Electronic Data Transmission Electronic Filing and Payment System Electronic Fund Transfer  Instruction System Electronic National Government Accounting System Executive Order Enforcement Service Efficient Service Machine  Excise Tax Regulatory Division EZPAY Kiosk Final Assessment Notice For the Account Of Flow Chart Final Decision on Disputed Assessment Fair Market Value Final Notice Before Seizure Filing Reference Number General Appropriations Act Government Accountancy and Financial Management Information Sector General Control Ledger Government Financial Institution  Government-Owned and Controlled Corporation Government Procurement Policy Board General.  Services Division Head Revenue Executive Assistant Insurance Commission Intellectual Property Office Information Systems Group Information System and Operations Service Information System and Operations Service-Data Center Income Tax Return  Integrated Tax System Journal Entry Voucher Journal of Tax Remittance by Government Agencies Limited Bank Data Entry System Land Bank of the Philippines Local Government Unit Land Management Bureau Letter Notice Land Registration Authority Legal Service Large Taxpayer Assistance Division Large Taxpayer Collection Enforcement Division Large Taxpayer District Office Large Taxpayer Document Processing and Quality Assurance Division  Large Taxpayer Excise Audit Division   Land Transportation Office Large Taxpayer Regular Audit Division Large Taxpayer Service Large Taxpayer Service Evaluation Board Management Committee Maritime Industry Authority Monetary Board Memorandum of Assignment/ Memorandum of Agreement Monthly Report on Collections and Deposits Metro Manila Railway Transit Monthly Trial Balance Municipal Trial Court Notice of Actual Seizure of Personal Property National Bureau of Investigation Notice of Cash  Allocation National Evaluation Board National Government National Government Agency National Irrigation Administration National Investigation Division National Internal Revenue Code National Office Notice of Encumbrance Notice of Levy Notice of Sale Notice of Sale for Acquired/Forfeited Assets National Statistics Office Notice of Tax Lien Original Certificate of Title Office of the Government Corporate Counsel Over-the-Counter Preliminary Collection Letter Payment Data Entry System Philippine Deposit Insurance Corporation Philippine Government Electronic Procurement System Philippine National Police Service Store System  Philippine Postal Corporation   Philippine Stock Exchange Provisional Tax Clearance Republic Act Revenue Accounting Division Run After Tax Evaders Revenue Collection Officer Revenue Delegation Authority Order Revenue Data Center Revenue District Office Regional Evaluation Board Revenue Memorandum Circular Revenue Memorandum Order Revenue Official Receipt Returns Processing System Revenue Regulations Regional Trial Court Special Allotment Release Order Subic-Clark-Tarlac Express Project Securities and Exchange Commission  Statement of Internal Revenue Collections Systems Maintenance and Support Division System Operations Division Statement of Report on Collections and Deposits Sub-Value Added Tax Subsidy Check   Tax Amnesty Program Taxpayer Accounting System Tax Credit Certificate Tax Clearance Technical Committee on Real Property Valuation Transfer  Certificate of Title  Tax Declaration Tax Debit Memo Tax Delinquency Verification Form Tax Expenditure Fund  Tax Information and Education Division Taxpayer Identification Number Treasurer of the Philippines Third Party Liability Tax Remittance Advice Tax Subsidy Availment Certificate Tax Subsidy Debit Memo Technical Working Group Warrant of Distraint and Levy Warrant of Garnishment Value Added Tax Value Added Tax Subsidy Check Weekly Compliance and Alphalist of National Government Agencies Withholding Tax Division

DEALING WITH DIFFICULT TAXPAYERS

DEALING WITH DIFFICULT TAXPAYERS PUNAHIN NATIN TAX MAPPING

This session is designed to have a workable strategy and quick sketch of a particular situation. No matter how bright a person is, disappointments block his good judgement. It is important for a Revenue Officer to opt for logical action instead of emotional reaction.

This session aims to help a Revenue Officer turn a bad situation into his advantage. Start by identifying at what is upsetting you or the taxpayer, then try to find time to cool off. Other tried and tested tactics are discussed in this session.

INTRODUCTION:

A new competitive reality is putting everyone at a premium in the workplace. The BIR, as a service oriented agency, must have its personnel go through emotional transformation to cope with the task.

Being skilled in basic emotional competencies means being attuned to the feelings of taxpayers, being able to handle disagreements so they do not escalate and enjoying the work process. Recognising one’s deepest feelings and adapting necessary changes can truly make work satisfying.

Bringing together mind and heart in the workplace provides better management of emotional life. Appropriateness of emotional expression in dealing with hostile and angry taxpayer enables us to handle situations positively. As Aristotle put it, cultivating the rare skill “to be angry with the right person to the right degree at the right time, for the right purpose, and in the right way.”

Difficult taxpayers abound in the workplace. While you have every right to feel affronted, you are not their prime target. You just happen to be on their way. You can caught in their web and it is up to you to free yourself.

OBJECTIVE OF THE SESSION

At the end of the session, the participants should be able to:

Develop emotional intelligence in managing self and others;

Recognise taxpayer emotions and deal with them accordingly; and

Learn techniques on how to deal with difficult taxpayers.

Managing Yourself

The effectiveness of handling situation depends on how tell you manage yourself. To manage yourself well is to know yourself.

Self awareness is the highest form of maturity. It means being aware of both your mood and your thoughts about that mood.

Self-aware people are in tune with their moods. These people understandably have some sophistication about their emotional lives. Their emotional clarity enables them to understand other personality traits. They are autonomous and sure of their own boundaries, are in good psychological health, and tend to have a positive outlook on life. When they get into a bad blood, they do not ruminate and obsess about it. They are able to get out of it sooner. Their mindfulness helps them manage their emotions.

The Key Ingredients in Effective Emotional Skills Development Program are:

Identifying and labeling feelings

Expressing feelings 

Assessing the intensity of feelings 

Managing feelings 

Delaying gratification 

Controlling impulses 

Reducing stress

Removing the difference between feelings and actions.

Other Key Ingredients in Effective Emotional Skills Development Program:

Self Talk - conducting an “inner dialogue” as a way to cope with a topic to challenge or reinforce one’s own behaviour;

Reading and interpreting social cues- for example, recognising social influences on behaviour and seeing oneself in the perspective of the larger community;

Using steps in problem solving an decision making, like, controlling impulses, setting goals, identifying alternative actions, anticipating consequences;

Understanding the perspective of others;

Understanding behavioural norms (what is and is not acceptable behaviour);

Positive attitude towards life;

Self-awareness - for example, developing realistic expectations about oneself.

Types of Difficult Taxpayers

the angry taxpayer 

the nasty or obnoxious person 

the seething, but silent individual 

the demanding client 

the constant critic 

the non stop talker 

the oddball 

the indecisive person 

the intoxicated one 

the argumentative

Why are these people difficult? 

Most difficult people are INSECURE. Like all of us, they too, have a need to be understood, welcome and be put an ease. Difficult people are often merely expressing a need, although they often choose inappropriate and impolite ways to communicate this need.

Hand Out 1:

Common Reasons Why Taxpayers are Difficult

Here are some common reasons why taxpayers may be difficult. Check the ones that may apply to you and your situation.

They are tired or frustrated. 

They are confused or
overwhelmed. 

They are defending their ego or self-esteem. 

They have never been in a similar situation before,.

They feel ignored. Nobody has listened to them.

They may be under the influence of alcohol or drugs.

They don’t speak or understand the language very well.

They have been treated poorly in similar circumstances in the past. 

They are in a bad mood and take it out on you.

They are in a hurry or have waited an extended period of time for service.

 Others:

Steps in Handling Taxpayers Complaints

LISTEN carefully to the complaint. 

 REPEAT the complaint and secure acknowledgement from the taxpayer that you heard him correctly.

APOLOGIZE 

ACKNOWLEDGE the
customer or guest’s feelings - anger, frustration, disappointment, etc.

EXPLAIN what action you will take to correct the problem.

THANK the customer for bringing the problem to your attention.

Workshop 1 

Role Playing

Pair the participants. Read to them the situation below:

A taxpayer approaches the front desk of your office and is visibly upset. He informs you that he just received a notice as a stop filer for failure to file a return pertaining to monthly withholding taxes on compensation which he diligently file and pay ahead of time. He informs you that he feels so indignant because a service agency like the BIR, should have an accurate record of its taxpayers. He demands immediate action.

Applying the steps in handling difficult taxpayer, Ask 2 or 3 volunteer pairs to role play and present. Allow 5 minutes for preparation and another 5 minutes for presentation. Process the results of the presentation.

What to DO and What to SAY when Faced with a Difficult Taxpayer

WRITE the two (2) columns on the board or white board. ASK the participants to use any of the spaces hereof to list most common taxpayer complaints they can anticipate on their job. For each complaint that they list on the left, indicate on the right, how they should handle the complaint. (1) what they would do and (2) what they would say.

Getting Difficult Taxpayers                on Your Side

Step One: Don’t take it personally. This is one of the hardest customer-service skills to learn. Remember, they are not attacking you personally (even though it may seem they are).

Step Two: Remain calm, listen carefully.

This is easy to say here, but difficult to do. Take a deep breath and plan your words carefully. Paraphrase what they have said to make sure you have

heard them correctly.

Step Three: Focus on the problem, not the person.

Go to a quiet area. Sit down. Be a problem solver. Try to figure out what this person needs and satisfy this need in someway, if you can. Let them know what you CAN DO.

Step Four: Reward yourself for turning a difficult customer into a happy one

Workshop 2

Role Playing

Pair the participants. Read to them the situation below:

A middle-aged woman approaches the Taxpayer Assistance Counter and demands to see the Regional Director. She asks if you can help her since the director is not available. She immediately asserts that the Bureau’s personnel are incompetent in giving tax refund. She explains that she traveled all the way from Binan, Laguna. She had approached several BIR personnel in the office and each one offered different instructions on how to claim her refund. She is confused, hopping from one table to another.

Tell the pairs to write a plan of action on how to deal with this situation. Ask 2 or 3 volunteer pairs to role play and present. Allow 5 minutes for preparation and another 5 minutes for presentation. Wrap-up the session by processing the results of the workshop.

Tax Video Topics via patreon.com/emelinotmaestro

The following videos will be available at patreon.com/emelinotmaestro
1. Bank-tellers' Most Irritating Service (Filing of BIR-forms and payment of tax due thereon)
2. Tax Evasion for Beginners
3.TIN Verification, A Malicious Act (BIR) (EmelinoTMaestro)
4. Compromising Tax Evasion (EmelinoTMaestro)
5. Richard Gutierrez, Tax Evaders? Reliefs & Remedies
6. Paboritong i-Audit Ng BIR (BIR's Favourite Audit Candidates)
7. Wanted Business Partners by iETM-ABC&T - EmelinoTMaestro
8. Asset to Sell, Asset to Love (Capital or Regular Asset)
9. Enemies of the BIR. Pag-iinitan. Babalikan. Pinagbabantaan.
10. Most Irritating Reply from a Revenue Officers (BIR.GOV.PH) iETM
11. Richard Gutierrez, Tax Evader?
12. BIR's reply to a PAN-Protest
13. DOF Tax Amnesty 2017, Gigil ka.....
14. WARNING to Oligarchs, Accountants and Big Taxpayers
15. Letter Notice (BIR) for Beginners
16. Accounting Methods (BIR) for Beginners by Emelino T Maestro
17. Accounting Periods (BIR) for Beginners by Emelino T Maestro
18. Open Cases for Beginners by EmelinoTMaestro

BUSINESS OPPORTUNITIES (Negosyo)

for Accountants, Bookkeepers, Consultants & Taxpayers (ABC&T) who are planning to start their OWN BUSINESS VENTURES are now available and accessible. The business format that is "READY. AIM. FIRE!" is no longer relevant nowadays. Hence, the new business model now is "FIRE! AIM. FIRE! AIM". This is how ABC&T should feel, think and act if they want to get away from their highly competitive but low-Return-On-Investment job and physically/mentally draining works as a staff of someone bigger and powerful that these ABC&T. ETM will gladly (a) provide the selective few with identifiable and known brand in TAXATION, (b) assist them in getting relevant exposure in the field of TAXATION and ACCOUNTING and more paying clients, (c) grant them a loan amounting to 1,000,000 pesos for their training courses, modules, systems, seminars, workshops, etc. that they certainly need in order to get the trust and confidence of their clients, (d) train them to read, understand and prepare contracts, (e) house them to a more respectable office address, and (e) surround them with relevant peers and support groups. Those who are interested to join the group of iETM-ABC&T as its business partners are most welcome and thus, fervently encouraged to act now. HE/SHE who feels and thinks to be truly ready and qualified is requested to go@taxaccountingguru.com his/her legal name, email address and mobile number.

BUT FIRST THING TO DO.

(1) Only those who will post the link to this video (https://www.patreon.com/posts/11125560) on their respective timeline may be given a chance to be included on the list.

(2) Only those who will email the link (https://www.patreon.com/posts/11125560) copy furnished go@taxaccountingguru.com to 10 of their friends may be given a chance to be included on the list.

Best of luck.

IMPORTANT NOTICE.

The purpose of this video is to encourage start-up and small Accountants (CPA or NonCPA), Bookkeepers, Consultants & Taxpayers to partner with Emelino T Maestro who wishes to establish an iETM-ABC&T brand of accounting bookkeeping compliance & taxation. The business paradigm that is Ready Aim Fire is no longer valid and relevant and what you must do is to Fire Aim Ready repeatedly. ETM will help, guide and assist you to start your own business venture by way of partnering with him. Trainings, workshops, seminars and lectures are available but you have to Fire, Aim, Ready right now. For details, please call 0922 801 0922 or 0998 9793922. Thanks a lot for watch-sharing this to others.

Application for Accreditation as Taxation Professional (iETM)

PREAMBLE.

I, whose complete and 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 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.

GRANT.

 I request that you accredit me as your Accredited Taxation Professional and thus, grant me a non-exclusive privilege and license to operate and use your Proprietary Marks and Methods at the defined and approved address/location as herein written.

MY OBLIGATION. 

I promise that I will make myself available in all the educational programs, on-the-job trainings, seminars, lectures, workshops and other forms thereof that you require me to attend and undergo, understand and study, use and apply, and complete.

Without mental reservation and purpose of evasion, I shall use and apply your Proprietary Marks and Methods, the learnings and approaches that you have taught me, and the provisions of your Memorandums and Circulars to my transactions and dealings with you and our clients and staff uninterruptedly, consistently and consciously.

Beginning this day and until the lapse of 750 days from the moment that this arrangement is discontinued. I promise that I will, directly or indirectly, anywhere in any territory, not engage in any business or activity that competes with or is antagonistic to that of the business or activity that you are already engaged in. However, it doesn’t cover my existing clientele whose names, postal and email addresses, mobile numbers and TINs are correctly shown in the list attached hereto. Moreover, I shall not divert or attempt to divert our information to any competitor, or do or perform any act injurious or prejudicial to the goodwill associated with your Proprietary Marks and Methods, character reputation, profession and public image. Furthermore, neither of us will, directly or indirectly, (a) solicit or attempt to solicit any business from our respective customers, vendors and prospects with whom either of us had a material contact and (b) on our own behalf or on behalf of or in conjunction with any person or legal entity, recruit, solicit, or induce, or attempt to recruit, solicit, or induce, any of our non-clerical employee with whom we had personal contact or supervised to terminate their employment with either of us. 

To the extent permitted by an applicable law, I promise that I will indemnify, hold harmless and defend you and those who worked under your supervision, at my expense, from any and all third-party claims, actions, proceedings, and suits brought against this arrangement or any of your 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 you or any of your officers, directors, employees, agents or affiliates, arising out of or relating to (i) my breach of any term or condition hereof, (ii) my violations of applicable laws, rules or regulations in connection herewith, (iii) any representations and warranties made by me concerning any aspect hereof; and (iv) all claims made by or on behalf of any Third Party pertaining directly or indirectly to my 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 hereof.

I promise that I 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; (iii) 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 (iv) 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 you directed. When this is to be done, it is subject to agreements that oblige those parties to process the specified information only on your instructions and in compliance herewith and other appropriate confidentiality and security measures.

If I received and desire to accept any bona fide offer to purchase all or any part of this arrangement or the transfer of such interest would (1) result in a change in control hereof or (2) constitute a transfer of any interest held by a controlling person hereof, I shall notify you in writing of the purchase price and terms of such offer. You shall have the right and option, exercisable within 30 days after receipt of such written notification, to send a written notice to me to purchase the interest which is proposed to be transferred on the same terms and conditions offered by the third party. In all cases, your concurrence and consent must be sought accordingly.

I will respect and obey if later on and without giving any reasonable justification, you will exercise your power of discontinuance and terminate, therefor, this arrangement. If a discontinuance occurred, this document shall become void and have no effect, without any liability to both of us or our respective directors, officers, or shareholders, except for those demandable dues that are established prior thereto. Thereafter, I will no longer identify myself as your Accredited Taxation Professional, licensee, officer or agent, contractor, or as otherwise associated with you and cease to use immediately your Proprietary Marks and Methods. The privileged communications disclosed to or otherwise learned or acquired by me in all circumstances or otherwise and all the copies of all confidential information, manuals, memorandums, circulars and other written materials which have been lent or made available to me shall be returned to you without any delay and further demand.

I understand and consented that my videos and written testimonials, verbal stories and the likes may be used as tools or adverts to protect, promote and preserve our business interests. For this purpose, I promise that I will create several social media accounts in order to pursue relentlessly such objective and create the awareness and needs for our products and services.

I am not eligible for any indirect, punitive, special, incidental or consequential damage in connection with or arising out hereof 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.

I promise to pay you the training fees and other charges that are necessary and ordinary for the smooth and continuous operations of the business ventures that is  contemplated herein. I, thus, authorise you to deduct the said amounts from my profit-share and/or professional fee.

Finally, I, having no authority from you, will not act for, or on your behalf, or to represent you, or bind you in any manner, anytime and anywhere.

RELATIONSHIP.  

I am an independent contractor and business person. Nothing contained herein shall create an employee-employer, principal-agent or any other fiduciary relationship, partnership or joint venture. I am not entitled to worker's compensation, retirement, insurance or other benefits afforded to a regular employee of yours. I fully recognise that my success or failure as contemplated hereof depends largely upon my ability to copy or replicate your business processes, operations and management and on the acumen of mine as an independent businessperson, notwithstanding, the economic conditions that prevail and are outside of the control of either of us.

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 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.

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.

RELEVANCE. 

This arrangement, after being signed by both of us, 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 is not modified by my mere acts of tolerance.

PAGES/COUNTERPARTS. 

This privileged communication has 4 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 set, I affirm that I knowingly prepared, read, understood this Application and voluntarily enter into its arrangements, by way of printing my complete and legal name and placing herein my true signature.

GRANTED/APPROVED.

(Please ask for an original copy -0922 801 0922/Marice Maestro)