Sunday, 3 December 2017

Beating the LGU's officials and employees MALICIOUS TACTICS (SNPEL)

Those who will attend the December 9, 2017 Event at UP Campus (Register and Pay P2k for the book) on "How to Use the WRONG ASSESSMENTS of LGU officials in GETTING CLIENTS?" shall get this book. Walk in rate is P100,000.00 plus VAT.... Offer is valid until December 8, 2018 5pm. 
This will be the start of the STUDY NOW PAY ETM LATER PROGRAM (SNPEL)
(1) What is SNPEL?
(A) The objective is to train and prepare you to practice the principles of Negosyo Taxation. After your initial training, you will be immersed in real situations with the end view of having you applied the tips, techniques and tactics that you learnt during the training sessions. 
(2) What if you met a situation that has never been discussed in the training sessions?
(A) Your Community, ETM-TAO and ETM will support you in cases that your doubt, fear and ignorance enveloped you altogether and your self esteem and confidence run away from you.
(3) How about this LGU Taxation Program?
(A) This is one of many Specialista Programs. To name a few, there are also BIR Letter of Authority Specialista, BIR Subpoena Duces Tecum Specialista, Tax Mapping Specialista, etc. As ETM discussed in every Negosyo Taxation Summit, you will be given a BIG OPPORTUNITY to use his proven and successful processes and procedures in making money from intangibles. You will be trained to spot wrongful doings of LGU officials and employees such as wrong tax rates, wrong business activity, wrong product classification, wrong venue, wrong amount of the gross receipts or sales used. Importantly, you will be trained on how to speak to an LGU officials and employees, to soft sale yourself to your potential clients and to know many secret ideas and concepts in the area of LGU Taxation.
(4) What should I do to pay the SNPEL fees?
(A) Thus, you must be trained first. Then, the SNPEL fee shall only be paid once you got clients, applied the teachings that you had been taught to such clients' situations and had been paid by the clients. The contracts for the clients and the clients' payments shall be coursed through ETM TAO and you will required to prepare, sign and submit an Application for Assistance for Individual's Development (A1D) before you will be allowed to use the BASIC of ETM and ETM-TAO. The term 'BASIC' means 'Brand, Address, Support, Integrity and Competence' of ETM and ETM-TAO . 
(5) How much will you pay?
(A) Your initial payment for this particular program is the amount stated above which will be used to pay for the rent of the spaces where the learning session will be held and equipment to be used therein. You agree to follow the requirements of the SNPEL without mental reservation and purpose of evasion, on how to start your Negosyo Taxation journeys that is to immerse yourself at least five (5) days or more days at your option, from January 1 up to January 31, to render a free LGU Taxation assistance and help to as many number of taxpayers who may need such during this said period of renewing their Mayor's Permits. ETM will reduce your SNPEL fee by P1,000 for every day that you are performing your obligation as stated herein. Thus, if you will be present in the LGU of your choice for a period of 30 days, then, 30k pesos will be deducted from your outstanding SNPEL, but not to exceed the maximum amount thereof (P50,000.00).

Friday, 1 December 2017

ETM’s Payment Gateway

ETM’s Payment Gateway

To avoid a fraudulent act and to simplify the monitoring of cash payments through bank deposits and PayPal payments, all validly registered persons shall have an option to pay the Early Bird or Walk-in fees, charges, etc. (collectively to be known hereinafter as ‘fees’) through bank deposits or their PayPal accounts. These people must register first their First and Last names and email address via the ETM’s Registration Gateway before they shall proceed in paying the required fees. For those who will pay via bank deposits, an email message shall be sent to them after their registration had been received and accepted. Once they deposited the required fees to the provided bank account, they must scan-email the bank-validated deposit slip to ETM EVENTS <>. If their bank transactions are found in order, an eTicket will be sent to their respective email addresses. For those who will use PayPal in paying the required fees, an eTicket will be sent to their respective email addresses. This eTicket is a gate pass.

ETM’s Registration Gateway

ETM’s Registration Gateway

For the purposes of consistency and to have a single and solid database of attendees, all events whether produced or co-produced by ETM shall only use the registration platform and gateway of and the use of other types of platforms and gateways are strictly discouraged and disallowed. All registrations made outside thereof shall not be valid and binding against ETM and the partnership and will not create whatever legal rights to a registrant who preferred to registered outside therefrom. The term ‘co-produced’ means that ETM and a relevant person entered into an agreement whereby they jointly and severally plan, manage, engage and operate a seminar, training, workshop or other types of events, with or without a fee, catering to the informational needs and educational requirements of the taxpayer public and shall be herein be called as a ‘partnership’. Those who are interested to attend any event of ETM and the partnership must register their First and Last names and email address on before making payments to any events or otherwise.

Thursday, 30 November 2017

ETM's Issuance of Official Receipts for Events

ETM's Issuance of Official Receipts for Events?
In order to avoid confusion amongst ETM-TAO, partners who produced and marketed an event wherein ETM is just a content provider and events that ETM owned and produced, this policy direction is to be employed.
1. For the event that is owned and produced by ETM-TAO, whether or not ETM is a content provider, the official receipt to be issued for those people who attended the said event shall be the official receipt owned and controlled by ETM-TAO.
2. For the event that is produced by partners, whether ETM-TAO or ETM is a co-producer thereof, the official receipt to be issued shall be the official receipt owned and controlled by the said partners. If a partner or person who wishes to produce an event for and in behalf of ETM-TAO and ETM is not registered with the DTI, LGU and BIR, the event shall be either for the account of ETM-TAO or ETM as the case may be. No partner or person shall be allowed to sell, market and organise an event for and in behalf of or in cooperation with ETM-TAO or ETM unless the said person can prove that he is registered with DTI, LGU and BIR and possessing the required official receipt. Else, ETM-TAO or ETM shall be responsible for issuing the official receipt to person who attended the said event and will be considered as the producer or organiser of that event while the unregistered partner or person shall be considered as a marketing associate who may receive a just compensation for his collaborative works. For this purpose, ETM-family members shall be considered a partner or person.
3. For the event that is produced by ETM, whether or not it is in association with a partner or person, the official receipt shall be issued by ETM.

Starting the Negosyo Taxation (Governing Rules in Attending)

Jack Ma said, 'Don't complain. Opportunities are like "Alibaba", - a thief.' ETM will teach and train you. Then, he will sell you through an Apps ( and finally, he will collect the Study Now Pay ETM Later (
SNPEL) amortisation from your gross income in NEGOSYO TAXATION.

Puede kahit sinong Pilipino o Pilipina. Hindi naman BAWAL maging Tax Consultant. Wala namang schools, universities o colleges na nagbibigay ng CERTIFICATE OF COMPETENCY o DIPLOMA sa TAX ACCOUNTING, TAX BOOKKEEPING o TAX CONSULTING. Kaya puede ako, puede ka at puede siya... na maging Tax Consultant o Assistant Tax Consultant ni ETM.... Share tayo sa Professional Fee ni ETM o ng ETM Tax Agent Office (ETM-TAO).... 0922 801 0922

For workshops, events, seminars and events (WEST), the tariff (INVESTMENT FEE) increases when the WEST date gets closer. For pricing structure, you may visit

The WEST is held in different dates and time. For the date and time when a WEST shall be held, you may visit

The WEST is held in different place in Metro Manila, Luzon, Visayas and MIndanao. For the venue nearest your home or office, you may visit

Topics, issues and tax updates may vary all the times and will depend on the prevailing issues and concerns of accountants, bookkeepers and consultants and their respective clients. However, the basic study that you must learn immediately and is relevant to you are (1) Consultant's Options, (2) Surviving BIR Audit, (3) Reducing Tax Deficiencies without Bribing and (4) Tax Bookkeeping and Accounting Entries. For other significant topics that you want to learn, you may visit

As an (Assistant) Tax Consultant or Taxation Professional, your first assignment to get a profitable future that will definitely change your current lifestyle is to read, starting today and once a day, any of the Court of Tax Appeals' (CTA) decisions or resolutions. Totoo naman talaga na sa start Boring at nakakatamad kasi talagang mahirap maintindihan ang mga decisions at resolutions ng CTA pero ganito nalang ang isipin mo, Bossing (1) Pininda (inventory) mo iyan sa iyong Sari-sari Store (Brain), (2) Pag may bumili sa iyo ng taxation-knowledge at knowhow, madali mo itong maaabot and maiaabot sa iyong Buyer, (3) Mahal ang presyo ng mabuting panindang ito (Get high paying clients), (4) Wala kang malaking puhunan kasi internet connection at little time of your 24 hour day-life cycle lang ang kailangan mo, (5) Ang magandang panindang ito ay hindi napapanis, nabubulok o may expiration katulad ng sardinas, at importantly, (6) Malaki ang tubo o kita (profit) mo sa panindang ito. Subukan mo na ngayon. Malay mo, maabot mo rin ang iyong pangarap (dreams).

FYI Ilg AloΓ±ra Etnarom , Please OBEY these PROCEDURES, by sequence, (1) visit, (2) click 'Event' tab, (3) choose your preferred seminar, (4) pay either thru PayPal or bank deposit, (4a) if thru bank deposit, scan email the validated deposit slip to, and (5) wait for the ticket to be sent to you via email address that you provided. 

Daig ng Maagap ang Masipag. Thanks or Salamat.

Answer to All Who Commented

Dear Attendees of Nov 22,

The purpose of this letter is to help and assist you decide if you really want to get clients from the influx of taxpayers covering the period of January 1 up to January 31, 2018.

ETM will teach you on how to sell and market yourself and your professional services such as tax bookkeeping, tax accounting and tax consulting without spending too much of your time and money. You can earn while you are in the process of learning. ETM will teach you the selling and marketing strategies of Facebook, Google and Alibaba as applied to the selling and marketing of taxation and accounting.

The influx of taxpayers covering the period of January 1-31, 2018 will only happen once a year and this opportunity should not be missed by you. Let us make this moment not only memorable unto you but profitable also.

ETM is inviting you to help and assist these taxpayers from 16 cities and 1 municipality of Metro Manila from being victimised by their own ignorance of the Local Government Taxation. For your information, there are five (5) ways in victimising these taxpayers (The predators are sometimes the Local Officials and Employees of the Local Government Units). They are (1) wrong tax rate, (2) wrong venue, (3) wrong taxable basis, (4) wrong product classification, and (5) wrong business activity. Knowing how to handle these five (5) challenges may help you get the opportunities that you are longing for. 

These tips and techniques helped and assisted ETM to be a sought after TAX CONSULTANT AND RESOURCE SPEAKER. ETM assures you that you will profit more than what you are making now if and only if you will allow yourself to be where the actions are that is RENEWAL MAYOR’S PERMIT AND PAYMENT OF BUSINESS AND LOCAL TAXES. Choose the nearest LGU or the LGU having the most number of taxpayers.

You may choose to be a Tax Mapping Specialista, Letter of Authority Specialista, Subpoena Duces Tecum Specialista, Letter Notice Specialista, Benchmarking Notice Specialista, Oplan Kandado Specialista, Inventory Taking Specialista and Tax Compromise and Abatement Specialista.

See you on December 9, 2017 event ‘HANDLING OPPORTUNITIES BROUGHT BY THE RENEWAL OF LGU’s BUSINESS PERMITS AND LICENSES.  Call Sonia at 02-9216107 or PM ETM at Kataxpayer Fanpage Facebook. Thanks a lot. - ETM (


Manny is encouraging you to pay THE SUPER EARLY EARLY BIRD RATE which is P2,499 plus VAT. The purpose of his encouragement will benefit you the most because you will no longer pay the walk-in rate of P4,999 plus VAT for the two (2) events called ‘SURVIVING BIR AUDIT’ and ‘CONSULTANT’S OPTIONS AND CHALLENGES’. Notwithstanding, that you will receive a FREE BOOK entitled ‘Doing Business with the BIR Made Easier”. However, if the grace period lapses, then, the offer for you to attend for FREE the said events shall no longer be valid and enforceable. You must register and pay at today. For your convenience, the topics to be discussed in SURVIVING THE BIR AUDIT are BIR-Letter of Authority, BIR-Letter Notice, BIR-Benchmarking Notice and BIR-Tax Mapping while for CONSULTANT’S OPTIONS AND CHALLENGES, the topics are Fee Negotiation, Firing Clients, Service Provider or Solution Provider, and Coaching versus Mentoring. For pricing structure and due dates to pay your investment fee, please go to today. IMPORTANTLY, you may entitle yourself to attend, FREE OF CHARGE, the five (5) day-session for the one of a kind event “LAND DISPUTES DUE TO DEATH, DONATION, DISSOLUTION, DEFAULT & DEFICIENCY” (valued at P50,000) if and only if you are able to bring ten (10) people to an event or accumulated 10 people to series of events. You will be advised if the required number of participants (at least 20 people) had been reached. Your entitlement will not be forfeited by your default. Instead, you may wait for another schedule of the same event in the nearest future. - Manny Dela Cruz is thanking you……..!!!!!!

You may also choose to be a Tax Mapping Specialista, Letter of Authority Specialista, Subpoena Duces Tecum Specialista, Letter Notice Specialista, Benchmarking Notice Specialista, Oplan Kandado Specialista, Inventory Taking Specialista and Tax Compromise and Abatement Specialista. Study Now Pay ETM Later per Specialista Course is P50,000 plus VAT. Just like getting a loan from banks and financial institutions to acquire a vehicle or condo unit, a P5,000 plus VAT. The remaining balance of P45,000 plus VAT shall be paid once you have already earned an income from the Specialista Course that you have taken. Meaning, a sum certain in money shall be deducted from your collection from being a ETM accredited Tax Consultant or Tax Bookkeeper.

Wednesday, 18 October 2017

Programme Invitation (Savings All the Taxes For You) Up to 90% Deduction from Tax Dues

This Type of Financial Statements will save your Face and Family Fortune due to wrong language used therein before. Follow the BIR Recommendation so that you will save a LOT OF MONEY from taxation, penalties, professional fees and tax deficiencies. WATCH THIS VIDEO TODAY.
REGISTER, PAY AND ATTEND (RPA) the November Event that is SAVING ALL THE TAXES FOR YOU 'Up to 90% Deduction from Tax Dues'
Nov 10, CAP Convention Centre, Anda Street, Davao City
Nov 22, Luxent Hotel, Timog Avenue, Quezon City
Nov 25, L' Fisher Hotel, Lacson Street, Bacolod City
Early payment of your "KNOWHOW INVESTMENT" shall reward you more than 50% less than the walk-in rate of P5,000.00 plus VAT. Last day to RPA is Oct 25.......
😍Saving All the Taxes For You
‘Up to 90% Deduction from Tax Dues’
November 10 @ CAP Convention Centre, Davao City
November 22 @ Luxent Hotel, Timog Avenue, Quezon City
November 25 @ L’ Fisher Hotel, Lacson Street, Bacolod City
<Programme Invitation>
I. Registration 12 noon - 1pm
II. Opening Prayer 1pm - 1.09pm
III. Lecture
A. Structuring a business 1.10pm -1.45pm
Its objective is to help taxpayers to choose what business structure may give them the least tax exposure. Thus, giving them an additional profit without making an additional sales.
B. Constructing a contract 1.46pm - 2.25pm
Its objective is to assist taxpayers on how to use contracts and management policies or procedures in reducing tax obligations.
C. Legalising terminologies 2.26pm - 2.55pm
Its objective is to present ideas on how to comply with the language of the Tax Code in order to promote understanding between BIR auditors and taxpayers and maintain their harmonious relationship.
D. Scenario planning 2.56pm - 4.30pm
Its objective is to guide taxpayers who have huge BIR deficiency tax assessment the alternative solutions in reducing their tax exposure and avoid public humiliation and criminal prosecuting policies of the BIR.
E. Negosyo Taxation (Negosyo Ko, Negosyo Mo) 4.31pm - 5pm
Its objective is to give opportunities, learning tools, business brand and technical support to small and start-up accountants, bookkeepers and consultants and specially, to those non-CPA individuals and OFWs who are dreaming to have a profitable Negosyo in the field of taxation.
IV. Questions and Answers 5pm - 5.15pm
V. Closing Prayer 5.15pm
😍Taxpayer’s Prayer
From this moment, I shall OPEN my eyes so that I can see the beauty of the law clearly. From this moment, I shall OPEN my mind so that I can understand the meaning of the law easily. From this moment, I shall OPEN my heart so that I can feel the power of the law being added unto me. From this moment, I shall OPEN my arms so that I can harvest the benefits of the law carefully. From this moment, I shall OPEN myself so that I can share my blessings unto others unconditionally.
So, help me God.

Tuesday, 10 October 2017

Letter from Hon. Nestor Valeroso about CBOA with e-Invoicing

 This letter is composed by Hon. Nestor Valeroso. He explained that any taxpayer may be allowed to used a computerised books of accounts (CBOA) with e-invoicing system provided that such taxpayer should secure first a permit from the BIR. To know more, about it, please read his letter as it is shown below.  Importantly,
you are all advised, specially the Mindanaoans, to register and pay P999 plus VAT on or before October 25, 2017 via to get a Free Tax Code for Accountants, Bookkeepers and Consultant and attend the event on November 10, 2017 (12nn-5pm) to be held at CAP Convention Centre, Anda Street, Davao City. Else, you will pay the walk--in rate of P5,000.00 plus VAT per person and the Free Tax Code privilege is gone forever. You will be surprised that you can reduced your tax dues up to 90% using the four (4) proven and successful techniques, namely, (1) structuring a business, (2) constructing a contract, (3) legalising a terminology, and (4) planning a transaction scientifically. 

For your information, the Saving All the Taxes for You "Up to 90% Deduction from Tax Dues" shall also be held at Luxent Hotel and L'Fisher Hotel on November 22 and 25, respectively. Congratulations to all who will choose to attend because a CBOA will be provided to ALL OF YOU free of charge. Use it to profit from it.

You are a Nation-builder person and you understand that the Philippines is plague with so much graft and corruption. You know that you and ETM cannot eliminate the proliferation of the acts and practices of graft and corruption but together we can do something which is 'WE CAN STOP FEEDING IT'. The graft and corruption feeds from our IGNORANCE OF THE TAX CODE and you hate seeing ignorant people being molested by grafters and corruptors so let stand together and feed them no more of our ignorance. Let us start studying and applying the Tax Code to our daily lives together. Then, the grafters and corruptors will stop picking us as the source of their lavish lifestyle.

For more information, please visit Thanks a lot for sharing this knowledge to others.

Wednesday, 4 October 2017

Is the distributive share from a partnership subject to value added tax (VAT)?

Is CPA's share from the net profit of a CPA Partnership subject to tax????? 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
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.
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).
πŸ’œπŸ–€πŸ§‘πŸ’›πŸ’™❤️πŸ’š I will tell you the beauty secret of using CBOA on November 22, 2017 @ Luxent QC (12-5pm), Register @ 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.
❤️πŸ’™πŸ–€πŸ’œπŸ’šπŸ§‘πŸ’› 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.