Vous êtes sur la page 1sur 1

BIR,

Bribes, Bluffs, Bullies

Former US Senator Henry Bellmon once said, "In a recent conversation with an official of the IRS, I was amazed when he told me, 'If the taxpayers of this country ever discover that the IRS operates on 90% bluff, the entire system will collapse'. BIR is sending Filipinos abroad to study/apply foreign policies here in the Philippines. Even if we are business competitors, for taxation purposes, we are brothers and sisters. BIR is a good organization but ETM believes that taxpayers of this country must unite against misrepresentation and misinformation. Please attend his slated events at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 742 0382, 0922 801 0922 or email ask@maestrotaxaion.org. -ETM Tax Agent Office (ETM-TAO), Inc

December

2011 Events How to use the BIR Tax Evasion Programs to handle and avoid its Tax Evasion Plans? How to properly evaluate CPA audit engagement to lower the CPA fee and avoid BIR letter of authority? Form and substance of Taxbasis nancial statements to be delisted from auditcandidate blue book?

7 8 9
2011 Events

No schools like School for Tax Consultants. Read blogs@emelinotmaestro.com

BIR,
Bribes, Bluffs, Bullies

BIR,

ang 7 Dahil hindi sakop ng employers nila 2012 kaya kalunos-lunos na sasapitin nila sa maka-taxpayer Open na for public Bribes, viewing ang Bank Accounts 8 si Katax ETMatna may pusongisang seminar ang kumilos naghanda ng mo. ng mga tulirong empleyado Mga assets mo madali ng mahahalughog. kung ano dapat paghandaan 2012. Bluffs, mo sa iyong employer, naku!!! 9 para matutunanprepare for taxsaharassments, Fringe benefits Because if you kitang-kita

Yari ka naman sa BIR?? 4th Batch

Bullies

tax harassments will disappear. Maliit lang Investments sa shares of stock, kahit pa sa No schools like School for Tax Consultants. Read blogs@emelinotmaestro.com ang investment fee for the future... abroad iyan, huling huli Pay One, Attend Two (plus VAT/EWT). For Gifts mong condos at cars sa paboritong anak 7 purely empleyado 3k and for Professionals at apo- sapul na sapul. 5k pero kailangan bayad na before Dec. 1, Bribes, Maganda ang layunin ng BIR RMC 40-2011, 8 else 7,500. Kita tayo sa Crown Plaza, Pasig makakolekta ng maraming taxes. Pero 9 Bluffs, City, 4-7 pm on Dec 12, 2011; eat all you can kaawa-awa ang mga managers, supervisors, Bullies snack . You can call 439 3918, 0922 862 presidents, treasurers at iba pang mga purely BIR, 0922 or email believe@maestrotaxation.org. 7 empleyado kasi sila ang matatamaan ng Bribes, 8 ETM Events & Seminar Services husto. Tsk. Tsk. Tsk. Kasama din dito ang Bluffs, 9 Bullies No schools like School for Tax Consultants. mga professionals such as lawyers, doctors, Read blogs@emelinotmaestro.com engineers, architects, CPA, et.al.

Former US Senator Henry Bellmon once said, "In a recent conversation with an official of the IRS, I was amazed when he told me, 'If the taxpayers of this country ever discover that the IRS operates on 90% bluff, the entire system will collapse'. BIR is sending Filipinos abroad to study/apply foreign policies here in the Philippines. Even if we are business competitors, for taxation purposes, we are brothers and sisters. BIR is a good organization but ETM believes that taxpayers of this country must unite against misrepresentation and misinformation. Please attend his slated events at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 742 0382, 0922 801 0922 or email ask@maestrotaxaion.org. -ETM Tax Agent Office (ETM-TAO), Inc
Former US Senator Henry Bellmon once said, "In a recent conversation with an official of the IRS, I was amazed when he told me, 'If the taxpayers of this country ever discover that the IRS operates on 90% bluff, the entire system will collapse'. BIR is sending Filipinos abroad to study/apply foreign policies here in the Philippines. Even if we are business competitors, for taxation purposes, we are brothers and sisters. BIR is a good organization but ETM believes that taxpayers of this country must unite against misrepresentation and misinformation. In the coming days, ETM will expose and explain the bribing, bluffing and bullying doctrines being pursued for personal gains. Please attend his slated events at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 742 0382, 0922 801 0922 or email ask@maestrotaxaion.org. -ETM Tax Agent Office (ETM-TAO), Inc

December

How to use the BIR Tax Evasion Programs to handle and avoid its Tax Evasion Plans? How to properly evaluate CPA audit engagement to lower the CPA fee and avoid BIR letter of authority?

Form and substance of Taxbasis nancial statements to be delisted from auditcandidate blue book?

BIR,

December

2011 Events

How to use the BIR Tax Evasion Programs to handle and avoid its Tax Evasion Plans? How to properly evaluate CPA audit engagement to lower the CPA fee and avoid BIR letter of authority?

Form and substance of Taxbasis nancial statements to be delisted from auditcandidate blue book?

No schools like School for Tax Consultants. Read blogs@emelinotmaestro.com

Former US Senator Henry Bellmon once said, "In a recent conversation with an official of the IRS, I was amazed when he told me, 'If the taxpayers of this country ever discover that the IRS operates on 90% bluff, the entire system will collapse'. BIR is sending Filipinos abroad to study/apply foreign policies here in the Philippines. Even if we are business competitors, in taxation purposes, we are brothers and sisters. BIR is a good organization but ETM believes that taxpayers of this country must unite against misrepresentation and misinformation. In coming days, ETM will expose and explain the bribing, bluffing and bullying doctrines being pursued for personal gains by some BIR personnel. Please attend his slated events at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 742 0382, 0922 801 0922 or email ask@maestrotaxaion.org. -ETM Tax Agent Office (ETM-TAO), Inc

December

2011 Events

How to use the BIR Tax Evasion Programs to handle and avoid its Tax Evasion Plans? How to properly evaluate CPA audit engagement to lower the CPA fee and avoid BIR letter of authority?

Form and substance of Taxbasis nancial statements to be delisted from auditcandidate blue book?

No school like School for Tax Consultants. Read blogs@emelinotmaestro.com

BIR,

BIR,

Yari ka naman sa BIR?? 4th Batch


Open na for public viewing ang Bank Accounts mo. Mga assets mo madali ng mahahalughog. Fringe benefits mo sa iyong employer, naku!!! kitang-kita Investments sa shares of stock, kahit pa sa abroad iyan, huling huli Gifts mong condos at cars sa paboritong anak at apo- sapul na sapul. Maganda ang layunin ng BIR RMC 40-2011, makakolekta ng maraming taxes. Pero kaawa-awa ang mga managers, supervisors, presidents, treasurers at iba pang mga purely empleyado kasi sila ang matatamaan ng husto. Tsk. Tsk. Tsk. Kasama din dito ang mga professionals such as lawyers, doctors, engineers, architects, CPA, et.al.

Bribes, Bluffs, Bullies

Bribes, Bluffs, Bullies

The recording and recognition of business transactions for financial accounting purposes, in a majority of situations, differ from the application of tax rules on the same transactions resulting to disparity of reports for financial accounting vis-avis tax accounting (RR 8-2007). In case of differences, the provisions of the Tax (accounting) Code shall prevail (RMC 22-2004). Therefore, it is the financial statements which is in conformity with the Tax (accounting) Code that should be attached in the filing of Income Tax Return (BIR Ruling No. M-111-2006). The BIR Bookkeeping Regulations revealed the reason for the Bribes, letters of authority to issuance of users of generally accepted accounting principles Bluffs, is that GAAP/PFRS is not the law of the State, thus, irrelevant and immaterial in the eyes of the Bullies BIR examiners. Actually, Sec. 257, NIRC BIR, penalizes CPAs and taxpayers for not using its Bribes, bookkeeping and accounting regulations. In fact, Bluffs, the choice to use Tax-basis financial statements, Bullies BIR, according to PICPAs PIC-Q&A#2010-02, is the right of an individual or any person.

Dahil hindi sakop ng employers nila ang kalunos-lunos na sasapitin nila sa 2012 kaya si Katax ETM na may pusong maka-taxpayer ang kumilos at naghanda ng isang seminar para matutunan ng mga tulirong empleyado kung ano dapat paghandaan sa 2012. Because if you prepare for tax harassments, tax harassments will disappear. Maliit lang ang investment fee for the future... Pay One, Attend Two (plus VAT/EWT). For purely empleyado 3k and for Professionals 5k pero kailangan bayad na before Dec. 1, else 7,500. Kita tayo sa Crown Plaza, Pasig City, 4-7 pmon Dec 12, 2012; eat all you can snack . You can call 439 3918, 0922 862 0922 or email believe@maestrotaxation.org. ETM Events & Seminar Services No schools like School for Tax Consultants. Read blogs@emelinotmaestro.com

November 16-30, 2011

No more irrelevant evidences and pretenses No more false/unexplained accounting entries No more incomprehensible nancial statements No more disappearing CPAs during BIR audit

BIR,

The recording and recognition of business transactions for financial accounting purposes, in a majority of situations, differ from the application of tax rules on the same transactions resulting to disparity of reports for financial accounting vis-a-vis tax accounting (RR 8-2007). In case of differences, the provisions of the Tax (accounting) Code shall prevail (RMC 22-2004). Therefore, it is the financial statements which is in conformity with the Tax (accounting) Code that should be attached in the filing of Income Tax Return (BIR Ruling No. M-111-2006). Actually, Sec. 257, NIRC penalizes CPAs and taxpayers for not using its bookkeeping and accounting regulations. In fact, the choice to use Tax-basis financial statements, according to PICPAs PIC-Q&A#2010-02, is the right of an individual or any person.
The recording and recognition of business transactions for financial accounting purposes, in a majority of situations, differ from the application of tax rules on the same transactions resulting to disparity of reports for financial accounting vis-avis tax accounting (RR 8-2007). In case of differences, the provisions of the Tax (accounting) Code shall prevail (RMC 22-2004). Therefore, it is the financial statements which is in conformity with the Tax (accounting) Code that should be attached in the filing of Income Tax Return (BIR Ruling No. M-111-2006). The BIR Bookkeeping Regulations revealed the reason for the issuance of letters of authority to users of generally accepted accounting principles is that GAAP/PFRS is not the law of the State, thus, irrelevant and immaterial in the eyes of the BIR examiners. Actually, Sec. 257, NIRC penalizes CPAs and taxpayers for not using its bookkeeping and accounting regulations. In fact, the choice to use Tax-basis financial statements, according to PICPAs PIC-Q&A#2010-02, is the right of an individual or any person.
Former US Senator Henry Bellmon once said, "In a recent conversation with an official of the IRS, I was amazed when he told me, 'If the taxpayers of this country ever discover that the IRS operates on 90% bluff, the entire system will collapse'. BIR is sending Filipinos abroad to study/apply foreign policies here in the Philippines. Even if we are business competitors, in taxation purposes, we are brothers and sisters. BIR is a good organization but ETM believes that taxpayers of this country must unite against misrepresentation and misinformation. In coming days, ETM will expose and explain the bribing, bluffing and bullying doctrines being pursued for personal gains by some BIR personnel. Please attend his slated events at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 742 0382, 0922 801 0922 or email ask@maestrotaxaion.org. -ETM Tax Agent Office (ETM-TAO), Inc

November 16-30, 2011

No more irrelevant evidences and pretenses

No more false/unexplained accounting entries

No more incomprehensible nancial statements No more disappearing CPAs during BIR audit

Avoid the yearly BIR LOA, LN, Subpoena, et. al., and attend the 15-day marathon Tax Accounting Course of School for Tax Consultants at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 439 3918, 0922 862 0922 or email believe@maestrotaxation.org. -ETM Events & Seminar Services

November 16-30, 2011

No more irrelevant evidences and pretenses

No more false/unexplained accounting entries

No more incomprehensible nancial statements No more disappearing CPAs during BIR audit

Avoid the yearly BIR LOA, LN, Subpoena, et. al., and attend the 15-day marathon Tax Accounting Course of School for Tax Consultants at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. Save your cash, save your souls. For investment fee, group or early bird discounts, and other info, you can call 439 3918, 0922 862 0922 or email believe@maestrotaxation.org. ETM Events & Seminar Services No schools like School for Tax Consultants. Read blogs@emelinotmaestro.com

December

2011 Events

Bribes, Bluffs, Bullies

7 8 9

How to use the BIR Tax Evasion Programs to handle and avoid its Tax Evasion Plans? How to properly evaluate CPA audit engagement to lower the CPA fee and avoid BIR letter of authority?

Form and substance of Taxbasis nancial statements to be delisted from auditcandidate blue book?

Avoid the yearly BIR LOA, LN, Subpoena, et. al., and attend the 15-day marathon Tax Accounting Course of School for Tax Consultants at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. Save your cash, save your souls. For investment fee, group or early bird discounts, and other info, you can call 439 3918, 0922 862 0922 or email believe@maestrotaxation.org. ETM Events & Seminar Services No schools like School for Tax Consultants. Read blogs@emelinotmaestro.com

No school like School for Tax Consultants. Read blogs@emelinotmaestro.com

BIR,
Bribes, Bluffs, Bullies

Former US Senator Henry Bellmon once said, "In a recent conversation with an official of the IRS, I was amazed when he told me, 'If the taxpayers of this country ever discover that the IRS operates on 90% bluff, the entire system will collapse'. BIR is sending Filipinos abroad to study/apply foreign policies here in the Philippines. Even if we are business competitors, in taxation purposes, we are brothers and sisters. BIR is a good organization but ETM believes that taxpayers of this country must unite against misrepresentation and misinformation. In coming days, ETM will expose and explain the bribing, bluffing and bullying doctrines being pursued for personal gains by some BIR personnel. Please attend his slated events at Crown Plaza, Pasig City, 4-7 pm; eat all you can snack. For investment fee, group or early bird discounts, and other info, you can call 742 0382, 0922 801 0922 or email ask@maestrotaxaion.org. -ETM Tax Agent Office (ETM-TAO), Inc

December

2011 Events How to use the BIR Tax Evasion Programs to handle and avoid its Tax Evasion Plans? How to properly evaluate CPA audit engagement to lower the CPA fee and avoid BIR letter of authority? Form and substance of Taxbasis nancial statements to be delisted from auditcandidate blue book?

7 8 9

No school like School for Tax Consultants. Read blogs@emelinotmaestro.com