Wednesday, 30 May 2018

Emelino T Maestro versus BIR Tax Evasion, Dismissed by CTA (Court of Tax Appeals) on May 24, 2018

                                   Republic of the Philippines
                                    COURT OF TAX APPEALS
                                          Quezon City

                                        SECOND DIVISION

PEOPLE OF THE PHILIPPINES,                            CTA Crim. Case Nos. 0-661
                                                      CASTANEDA, JR., Chairperson,
                -versus-                              CASANOVA, and

EMELINO T. MAESTRO,                                        MAY 2 4 Z018        /
                Accused.                                                    ~

)(-   -   --- - - - - ---- - - -   - - --   ---- - -- --- --- - - -- -   r/ - ~:~- ;-~-
                                                                          -- -- --  -- -
                                                                                      - --   -)(


       For resolution of this Court is accused's Motion to Quash 1 filed
on March 23, 2018, sans plaintiff's Comment as per Records Verification
dated April 24, 2018.

         Citing the cases of Francisco S. Tatad vs. The Sandiganbayan, et.
a/.,2 and Casiano A. Angchangco, jr. vs. The Honorable Ombudsman, et. a/., 3
accused moves to quash the Information 4 filed against him on February
5, 2018, due to alleged inordinate delay of more than si)( (6) years from
the filing of the initial complaint until the filing of the Information
before the Court of Ta)( Appeals (CTA). Accordingly, he suffered
prejudice and his reputation as professional Certified Public Accountant
and public speaker, in relation to his crusade and advocacy for ta)(
accounting, was besmirched.

        To prove the same, accused narrates that the Bureau of Internal
Revenue (BIR), through Chief Revenue Officer Neil U. Cordero and
Revenue Officer Eulema DV Demadura, filed a Joint Complaint Affidavit
before the Department of Justice (DOJ) Ta)( Force of BIRon October 13,
2011; that accused filed his Counter Affidavit on February 3, 2012; that

  Docket (Vol. II), pp. 598-602.
  G.R. No. 72335 -39, March 21, 1988.
  G.R. No. 122728, February 13, 1997.
  Docket (Vol. 1), pp. 6-7.
CTA Criminal Case No. 0-661
Page 2 of 8

the aforesaid complainants filed their Joint Reply-Affidavit on February
3, 2012; that accused filed a Motion for Speedy Resolution on February
20, 2013; that DOJ issued a Resolution dated July 24, 2017 on August 4,
2017, finding probable cause against him; that after more than 6 years
from the filing of the initiatory complaint, the DOJ filed an Information
dated July 24, 2017 before the CTA on February 5, 2018.

            We find the Motion meritorious.

       Section 16, Article 3 of the 1987 Constitution explicitly provides
 that "(a)ll persons shall have a right to a speedy disposition of their
 cases before all judicial, quasi-judicial or administrative bodies." In this
 accord, any party to a case may demand expeditious action from all
 officials who are tasked with the administration of justice.

      The need for a speedy disposition of cases is more pronounced in
 criminal cases since what is at stake is the honor, reputation and life of
 the accused. Thus, in determining whether the accused has been denied
 of his/her right to a speedy disposition of his/her case, the following
 factors may be considered and balanced: (1) the length of delay; (2) the
 reasons for the delay; (3) the assertion or failure to assert such right by
 the accused; and (4) the prejudice caused by the delay. 5

          Below is the summary of the proceedings conducted and
     pleadings filed based on the records attached to the Information and
     the subject Motion:

April14, 2008                 Accused filed his Annual Income Tax Return for
                              2007 with no entries thereon other than the
                              notation "THIS IS A TENTATIVE RETURN FINAL &
                              ADJUSTED RETURN INCLUDING TAX BASED
                              FINANCIAL STATEMENTS SHALL BE FILED AS
                              SOON AS THEY BECAME AVAILABLE"6.

 July 29, 2010                A Letter of Authority (LOA) No. 2009 00044654
                              dated July 15, 2010 was issued authorizing
                              Revenue Officers (RO) F. Madrid, S. Bahia, R.
                              Yanguas and A. Alaan to examine accused's records
                              from taxable years 2007 to 2009.7

   Francisco Dela Pefia, et al., vs. The Sandiganbayan, Fourth Division, the Special Prosecutor and
 Commission on Audit, Region XI, G.R. No. 144542, June 29, 2001.
   Par. 6, Joint Complaint-Affidavit, Docket (Vol. 1), p. 80 and pp. 84-86.
   Ibid., p. 439.
CTA Criminal Case No. 0-661
Page 3 of8

September 14,    LOA No. 032-2010-00000292              was issued
2010             authorizing (RO) Flaviano Madrid, Socrates Bahia,
                 Renato Yanguas, Aldwin Alaan and GS- Charlito
                 Samson to examine accused's records from January
                 1, 2007 to December 31, 2009 (replacing LOA dated
                 July 16, 2010.8
August 16, 2011  A Memorandum was issued by Regional Director
                 Alfredo V. Misajon to Mr. Neil U. Cordero, OIC-Chief,
                 Special Investigation Division, to ascertain if there
                 is a factual and legal basis to warrant the inclusion
                 of the accused's case to the RATE Program. 9
August 17,2011 OIC Chief Cordero instructed Revenue Officer E.
                 Demadura and Group Supervisor J. Tabora to verify
                 and make a report on the accused's tax case. 1o
October 13, 2011 Commissioner of Internal Revenue Kim S. Jacinto-
                 Henares referred to Secretary of Justice Leila De
                 Lima the Joint Complaint Affidavit of Chief Revenue
                 Officer Cordero and Revenue officer Demadura for
                 preliminary investigation and filing of Information
                 a_gainst the accused.11
October 28, 2011 Accused requested the BIR, among others, to
                 provide him with photocopies of his 2007, 2008,
                 2008, 2009 tax docket.12
November 14,     Accused requested the BIR, among others, to
2011             provide him with photocopies of his 2007, 2008,
                 2008, 2009 tax docket. 13
November 14,     Accused filed a letter to the Office of Ombudsman
2011              invokingthe writ of amparo or habeas data. 14
November 16,      OIC Regional Director Simplicio A. Madulara sent a
2011              letter to the accused, in reference to the accused's
                  letter dated October 28, 2011 and November 14,
                  2011, informing the latter that there is a pending
                  case against him at DOJ. 15
November 22,      Prosecutor Attorney Monica T. Liwag issued a
2011              subpoena requiring the accused to appear on
                  December 1, 2011 for the preliminary investigation
                  of his case.16
November 28,     Accused filed before the DOJ a Motion to Suspend
   Jd., p. 454.
   Jd., p. 93.
    ld., p. 94.
    ld., pp. 77-83.
      As per November 16, 2011 Letter of OIC Regional Director Simplicio A. Madulara to the accused, Jd., p.
      As per November 16, 2011 Letter of OIC Regional Director Simplicio A. Madulara to the accused, Id., p.
      ld., pp. 56-67.
      ld., p. 46.
      ld., p. 55.
CTA Criminal case No. 0-661
Page 4 of8

2011             the Preliminary Investigation and Subpoena the
                 Official Documents from the BIR officials. He also
                 prayed that the hearing on December 1, 2011 be
                 reset to December 16, 2011.1 7
December 1,      A Hearing was held but the accused was not
2011             present. Thus, the hearing was reset on December
                 15, 2011.
December 2,      Prosecutor Attorney Liwanag issued a subpoena
2011             directing the accused to appear on December 15,
                 2011 for the preliminary investigation of his case.
December 15,     A Hearing was held wherein accused submitted a
2011             Motion to Produce All Material Evidences and
                 agreed to submit his Counter Affidavit on January
                 12, 2012.18
December 24,     Accused requested for a copy of the 2007 Report
2011             Investigation.19
December 29,     Accused claimed that he received a letter from the
2011             BIR denying him to have a copy of the 2007 Report
                 Investigation. 2o
January 2, 2012  Accused filed an Urgent Motion praying that he be
                 provided with a copy of the Report Investigation
                 for taxable·year 2007.21
January 4, 2012  The DOJ issued a Resolution denying accused's
                  request to be furnished with a copy of the
                  requested document and directed accused to file
                  his Counter-Affidavit.22
January 25, 2012 A Subpoena was issued by Prosecutor Atty. Liwag
                  requiring the accused to attend the hearing on
                  February 3, 2012.23
February 3, 2012     • A hearing was held before the DOJ2 4
                     • Accused filed his Counter Affidavit25
                     • Date of Joint Reply Affidavit of Neil u.
                        Cordero and Eulema DV Demadura 26
February 15,      Accused filed a Motion for Reinvestigation and Re-
2012              assignment Reiteration and for other Purposes
                  requesting that a new prosecutor attorney shall
                  handle his case.27

    ld., pp. 52-54.
    ld., p. 43.
    As per Letter dated December 27, 2011, ld., p. 498.
    ld., p. 39; Par. 9, as per Accused's Urgent Motion filed on January 2, 2012, ld., p. 37.
    ld., pp. 37-38; As per DOJ Resolution dated January 4, 2012, ld., pp. 35-36.
    ld., pp. 35-36.
    Ibid., p. 27.
    ld., p. 24.
    Par. 2, Motion to Quash, Docket (Vol. II), p. 598.
    Docket (Vol. 1)., pp. 395-400.
    Ibid., pp. 122; ld., pp. 126-160.
CTA Criminal Case No.   0-661
Page 5 of8

February 20,     Accused filed a Motion for Speedy Resolution dated
2013             February 17, 2013 with the DOJ. 28
April 8, 2013    Accused filed a Motion for Reinvestigation and Re·
                 Assignment (Amended April 8, 2013) with the DOJ,
                 praying that a new Prosecutor Attorney shall
                 conduct     and     conclude        the preliminary
                 investigation. 29
October 10, 2013 Department Order No. 774 was issued
                 reconstituting the task Force of BIR. Thus, the
                 instant case was transferred from Prosecution
                 Attorney Liwag to Assistant State Prosecutor Mark
                 Roland S. Estepa.3o
August 4, 2017   Assistant State Prosecutor Mark Roland S. Estepa
                 issued a Resolution dated July 24, 2017 finding
                 probable cause against the accused.3 1
February 5, 2018 The criminal case against the accused was filed
                 before the Court of Tax A___QQeals.32

Length of Delay

       It is clear from the foregoing that more than five (5) years had
lapsed from the time the Joint Complaint Affidavit of Chief Revenue
Officer Cordero and Revenue Officer Demadura was referred by
Commissioner Henares to DOJ on October 13, 2011, before the latter
found probable cause against the accused on July 24, 2017. To our mind,
such delay amounts to a violation of the accused's constitutional right to
a speedy disposition of his case following the ruling in Luz S. Almeda vs.
Office of the Ombudman (Mindanao) and the People of the Philippines33,
to wit:

               "In Coscolluela34, the fact that it took the Ombudsman
         eight years to resolve a case under preliminary investigation
         was considered violative of the right to speedy disposition of
         cases. In Cervantes3s, it took the OSP six years from the filing
         of the initiatory complaint before deciding to file an
         information; this was struck down as well. In Tatad v.
         Sandiganbayan36, a three-year delay in the termination of the
         preliminary investigation by the Tanodbayan was
   Par. 3, Motion to Quash, Docket (Vol. II), p. 598; Annex D.
   Docket (Vol. 1)., pp. 95-121.
   As per DOJ Resolution dated July 24, 2017, Ibid, pp. 8-9.
   ld., pp. 8-21.
   1d., p. 6.
   G.R. No. 204267, July 25, 2016.
   Coscolluela v. Sandiganbayan, 714 Phil. 55, 61 (2013).
   Cervantes v. Sandiganbayan, 366 Phil. 602, 609 (1999).
   242 Phil. 563 (1988).
CTA Criminal Case No. 0-661
Page 6 of8

          considered violative of the right. In Lopez, Jr. v. Office of the
          Ombudsman3 7 , the preliminary investigation was resolved
          close to four years from the time all the counter- and reply-
          affidavits were submitted to the Ombudsman, and this was
          similarly struck down. In People v. Sandiganbayan38, the
          fact-finding investigation and preliminary investigation by
          the Ombudsman lasted nearly five years and five months,
          which the Court considered an inordinate delay. The same is
          true in Angchangco, Jr.39 and Roque v. Office of the
          Ombudsman 40 , where the delay involved a period of six
          years, more or less. In Licaros 41 , the failure of the
          Sandiganbayan to decide the case even after the lapse of
          more than 10 years after it was submitted for decision was
          declared to involve 'more than just a mere procrastination in
          the proceedings'."

Reason for the Delay

      In the DOJ Resolution dated July 24, 2017, Assistant State
Prosecutor Mark Roland S. Estepa points out that the instant case was
previously assigned to Prosecution Attorney Monica T. Liwag. However,
due to the issuance of Department Order No. 774 dated October 10,
2013, which reconstituted the Task Force of BIR, the subject case was
re-assigned to him.

             Now, even if We start counting from October 10, 2013, the date of
the issuance of the aforesaid Department Order, the fact still remains
that it still took Assistant Prosecutor Estapa more than three (3) years
to resolve the preliminary investigation proceedings against the accused
on August 4, 2017, and six (6) months to actually file the Information
before the CTA on February 5, 2018, without any explanation
whatsoever. Thus, We find the delay in the termination of preliminary
investigation brought about by the issuance of the said Department
Order unjustified.

      417 Phil. 39 (2001).
      People v. Sandiganbayan, 723 Phil. 444, 489 (2013).
      Angchangco, Jr. v. Hon. Ombudsman, 335 Phil. 766, 770 (1997).
      366 Phil. 568 (1999).
      Licaros v. Sandiganbayan, 421 Phil. 1075, 1092 (2001).
CTA Criminal Case No. 0-661
Page 7 ofB

Assertion of the Right to Speedy Disposition of the Case

      Records show that accused wasted no time to assert his right to
have the case against him be resolved as shown in his Motion for Speedy
Resolution filed before the DOJ on February 20, 2013. 42

Accused was Prejudiced by the Delay

      The protracted conduct of the investigation as well as the delay in
the issuance of finding probable cause certainly caused distress, anxiety
and embarrassment on the part of the accused considering his
reputation as professional Certified Public Accountant. This is in accord
with the ruling of the Supreme Court in the case of Rafael L. Coscol/uela
vs. Sandiganbayan (First Division and People of the Philippines and
Edwin N. Nacionales, eta/., vs. Sandiganbayan (First Division), et a/. 43, viz:

             "Lest it be misunderstood, the right to speedy disposition
        of cases is not merely hinged towards the objective of spurring
        dispatch in the administration of justice but also to prevent the
        oppression of the citizen by holding a criminal prosecution
        suspended over him for an indefinite time. Akin to the right to
        speedy trial, its 'salutary objective' is to assure that an innocent
        person may be free from the anxiety and expense of litigation
        or, if otherwise, of having his guilt determined within the
        shortest possible time compatible with the presentation and
        consideration of whatsoever legitimate defense he may
        interpose. This looming unrest as well as the tactical
        disadvantages carried by the passage of time should be
        weighed against the State and in favor of the individual. x x x"

      In view of the violation of accused's right to speedy disposition of
his case as herein discussed, the Court has no recourse but to dismiss
the instant case.

      WHEREFORE, premises considered, accused's Motion to Quash is
 hereby GRANTED. Accordingly, CTA Crim. Case No. 0-661 is hereby

      Par. 3, Motion to Quash, Docket {Vol. II), p. 598; Annex D.
      G.R. No. 191411, July 15, 2013.
CTA Criminal Case No. 0-661
Page 8 of8

         SO ORDERED.

                              JUANrro C. CASTANEDA, JR.
                                  Associate Justice

CAESAR A. CASANOVA                           CATHERINE T. MANAHAN

  Associate Justice                             Associate Justice

  • 61

BIR now going after accountants

By:  - Reporter / @MRamosINQ
 / 02:47 PM October 13, 2011
After filing tax cases against doctors and lawyers, the Bureau of Internal Revenue (BIR) has now trained its sights on accountants.
Emelino Maestro, a certified public accountant, was charged by the BIR on Thursday with tax evasion for  alleged failure to  pay close to P7 million in income and value-added taxes four years ago.
The BIR filed the case at the Department of Justice, which will determine if there is enough evidence to prosecute the matter in court. It has previously filed tax lawsuits against lawyers and doctors.
BIR Deputy Commissioner Estela Sales said the tax bureau would now be training its sights on accountants and other “tax practitioners” who had been remiss in paying correct taxes.
“This is a fair warning to all accountants. You should walk the talk and practice what you preach,” Sales said at a news briefing.
Sales said Maestro, owner of ETM Tax Agent Offices, was the first “tax practitioner” sued by the BIR for  direct violation of the National Internal Revenue Code of 1997.
“In the past, we only charged accountants for colluding with their clients. This is the first time that we filed a case against an accountant for willful attempt to evade or defeat tax,” Sales said.
Tentative ITR
As a “tax practitioner,” Maestro, of Sampaloc, Manila, has been conducting lectures and doing tax consultancy for taxpayers, including private companies, she said.
Sales said the bureau had already stripped the tax agent of his accreditation to represent taxpayers in the BIR. Tax investigators found that Maestro failed in his promise to amend his income tax return (ITR) for 2007, which he submitted on April 14, 2008, Sales said.
Instead of filing an ITR, she said Maestro submitted a “tentative” ITR, which did not contain his sources of income.
She said the document only contained the note: “This is a tentative return. Final and adjusted return including tax-based financial statements shall be filed as soon as they became available.”
Since then, Sales said Maestro had failed to provide the necessary documents and comply with the BIR rules.
Sales said Maestro owed the government P5.7 million in income tax and P1.61 million in value-added tax (VAT), including surcharges and interests.
“He willfully evaded the payment of the said deficiency taxes through the fraudulent scheme of filing a tentative annual income tax return… with no entries thereon,” Sales said.
She said the accountant’s failure to submit an ITR “resulted in the nondeclaration of revenues and thus, nonpayment of taxes.”
The BIR also added a rice trader to its growing list of alleged delinquent taxpayers.
It sued Gerardo Teves, proprietor of GT Trading, for supposedly failing  to pay over P136 million in income and value-added taxes in 2009.
Originally posted at 02:47 pm | Thursday, October 13, 2011

BIR files tax evasion raps vs rice importer, accountant

Posted at Oct 13 2011 12:08 PM | Updated as of Oct 14 2011 02:08 AM
MANILA, Philippines - The Bureau of Internal Revenue (BIR) has filed tax evasion cases against a rice importer and an accountant.
The BIR filed charges against Gerardo Teves of GT Trading's Rice Importation for failing to declare rice imports worth P310 million in 2009.
Teves' total tax deficiency amounted to over P135 million, the BIR said.
Also charged was certified public accountant and tax consultant Emelino Maestro who reportedly did not file his "final" income tax return in 2007.
Maestro owed the government nearly P7 million in income and value-added taxes.
So far, the BIR has filed 72 tax evasion cases under the Run After Tax Evaders program of Commissioner Kim Henares. 

BIR: Rice importer, accountant tax dodgers; Customs employee sued


Posted on October 14, 2011

A RICE importer and an accountant were the latest to be charged with tax evasion under the Run After Tax Evaders (RATE) program of the Bureau of Internal Revenue (BIR), even as a Customs employee has been sued in efforts to rid revenue-generating agencies of misfits.

Estela V. Sales, BIR deputy commissioner for legal and inspection, yesterday said in a briefing at the Department of Justice that Gerardo C. Teves, sole proprietor of GT Trading Rice Importation, was charged with failure to pay P129.95 million in income tax and P6.12 million in value-added tax (VAT) for rice imports and sales in 2009.
Investigation by the BIR on records of rice importations at the National Food Authority showed that Mr. Teves made several rice imports in 2009 totaling P98.99 million that were all undeclared.
He allegedly declared imports worth only P70,927.45 in the first quarter of 2009 and P25.14 million in the fourth quarter of the same year in his VAT returns, while he declared only P97,102.50 worth of imports in his income tax return (ITR).
“Per investigation, the amount of discrepancy in the purchases of Teves results to underdeclaration of sales,” Ms. Sales said, noting that the businessmen had underdeclared P310.26 million in purchases.
Meanwhile, Emelino T. Maestro, an accountant who advises taxpayers through his ETM Tax Agent Office, was charged with failure to pay income tax of P5.17 million and VAT of P1.61 million in 2007. Ms. Sales said he filed a temporary annual ITR for the year but failed to file his final ITR.
Despite his failure to file a final ITR, the BIR said Mr. Maestro filed quarterly VAT returns in 2007.
Ms. Sales said that during the year, Mr. Maestro earned as much as P7 million.
She said the two tax evasion cases filed with the Justice department were the 71st and 72nd under the RATE.
Messrs. Teves and Maestro could not be immediately reached for comment.
 -- Nathaniel R. Melican andDiane Claire J. Jiao

Monday, 7 May 2018

Application for Independent Producer by Emelino T Maestro

1. Read the attached Application
2. Ask for PDF file
3. Print 3 copies
4. Place needed information
5. Sign
6. Serve to ETM
7. Secure duly approved copy
8. Start working

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 INDEPENDENT PRODUCER 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.
I shall strictly adhere, without mental reservation and purpose of evasion, to your prescribed policies and procedures, whether they are written or unwritten. I also accept that they are superior to and will prevail over any order or instruction from any person.
 I request that you grant me a non-exclusive privilege to advertise, market and sell the training, seminar, event and workshop as herein specified within the defined and approved jurisdiction.
I. Topic. 
1. In the morning,
a. BIR Open Cases: Reduce. Close. Stop.
b. BIR Lifestyle Checking: Knowing. Avoiding. Solving.
2. In the afternoon,
c. Tax Mapping Specialista: Style. Secrets. Solutions.
II. Jurisdiction.
RDO ____, including the Barangays, membership-organisations, whether for profit or not, and micro, small and medium enterprises that are located within the stated jurisdiction excluding those individual and non-individual entities that are outside thereof.
III. Date.
The attendance-registration shall start at 8am and 1pm for the morning and afternoon events, respectively. The session or lecture shall be three (3) hour or less.
I have the right of first refusal. I have sixty (60) day period to convert the attendees in the event to be my high-paying clients. However, if the client chooses you over me, I shall get a commission from the acceptance fee that you may charge him which shall not be lower than 25% thereof. If you will not be retained within sixty (60) days from the date of the event, then, no commission shall accrue to me. If you think that I am qualified to handle the tax case or bookkeeping of the client, I shall be the first priority to be the subcontractor for such client and thusly, I shall be compensated accordingly.
  1. I shall make myself available in any aspect hereof.
  2. I shall create several social media accounts in order to pursue relentlessly our objectives and policy-directions and create the awareness and needs for our products and services. Furthermore, my videos and written testimonials, verbal stories and the likes may be used as tools or adverts to protect, promote and preserve your business interests.
  3. I shall use the Facebook’s adverts to promote the event to as many as 10,000 Facebook users whose demographics may either be in Small and Business Enterprises, accountants, bookkeepers, consultants, managers, retailers, board of directors and other people engaged in business
  4. I shall receive and accept the prescribed flyer.
  5. I shall place my complete name, mobile number and email address on the prescribed flyer.
  6. I shall email the prescribed flyer to all of my contacts and the contacts of my friends, suppliers, clients and other potential attendees.
  7. I shall print the prescribed flyer and reproduce it as many as 2,000 copies.
  8. I shall hand over or distribute the said flyers to all potential attendees two (2) weeks before the event date.
  9. I shall place inside a white mailing envelope the reproduced flyer and my calling card or anything that may be useful to my tax practice.
  10. I shall repeat the same process until I already covered the entire Barangays and membership-organisations located within the stated jurisdiction.
  11. I shall place my name, ‘Tax Specialista’, address, mobile number and email address on the upper left of the mailing envelope.
  12. I shall stamp ‘CONFIDENTIAL CF: MAYOR’S OFFICE’ on the lower left corner of the envelope.
  13. I shall place the name of the Barangay Chieftain/President, name/number of the Barangay or name of the membership-organisation, and its address on the center of the mailing envelope with a simple notation that the same shall be shared or distributed to the concerned individuals or organisations. 
  14. I shall regular-mail, (a) 30 days and (b) 15 days before the event date, each envelope, via Philippine Postal Corporation, to the said Barangay Chieftains/all membership-organisations located within the stated jurisdiction. 
  15. I shall send a text to my friends and the friends of my friends which will encourage them to attend the event.
  16. I shall call my friends, suppliers, clients, relatives, schoolmates, officemates and other people and encourage them to attend the event. 
  17. I shall search and look for an event place which should not be expensive. Thereat, I shall pencil book a room that can accommodate at least 50 individuals. Furthermore, I shall see to it that there will be an extra room that can accommodate the influx of a bigger number of attendees.
  18. I shall answer all the questions, concerns, comments, inquiries and requests of the potential attendees but shall not promise anything that will jeopardise our relationship and event operations.
  19. I shall not advertise, market and sell the event outside the stated jurisdiction.
  20. I shall guaranty that at least 50 attendees for the morning and afternoon events shall be present at the venue.
  21. I shall issue an appropriately accomplished BIR-registered official receipts to all the attendees.
  22. I shall pay for the expenses as defined herein.
  23. I shall create a report of my advertising, marketing and selling activities and submit it upon your demand.
  24. I accept that the database from this Application shall be owned by both of us. In which, we can use it for whatever legal purpose such may serve us.
  25. Unless, a written authorisation is first secured from you. I shall not to act for or on your behalf, represent you, or bind you in any manner, anytime and anywhere. I shall neither represent myself as an ETM Franchisee or accredited ETM TAO Tax Specialista unless I can prove the same with a relevant document.
  26. I shall not share any proprietary interest,  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 the access, preservation or disclosure of the specified information is reasonably necessary to protect the rights, property or safety of your 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 such is to be done, it will be subject of a contract that will oblige those parties to process the specified information only on your instructions and in compliance with appropriate confidentiality and security measures.
  27. 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, I will not, directly or indirectly, (a) solicit or attempt to solicit any business from your customers, vendors and prospects with whom I had a material contact and (b) on my own or on behalf of or in conjunction with any person, recruit, solicit, or induce, or attempt to recruit, solicit, or induce, any of your non-clerical employee and other accredited professional with whom I had personal contact or supervised to terminate their employment or contract with you.
  28. I shall respect and obey if, later on and without a reasonable justification, you decide to discontinue and terminate, therefor, this arrangement. If a discontinuance occurred, this Application shall become void and have no legal effect, without any liability to you or your directors, officers, or shareholders, except for those demandable dues that are established prior thereto. 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.
  29. To the extent permitted by an applicable law, I shall 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 the applicable laws, rules or regulations, (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. If such had been done, I shall provide you, within 24 hours, with a written notice of any claim, complaint, dissatisfaction to the business services that I provided to our clients, suit or action and cooperate as fully as reasonably required in the defense of any claim arising therefrom. Moreover, 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 I was advised of the possibility of such damage.
  30. Finally, I promise that the privileges, expressly or impliedly set forth herewith, shall not be sold, used as collaterals for any favour, permit, license, privilege or loan, assigned or transferred to other person, shared with a third party, and disposed in whatever modalities.
  1. You shall make yourself and your support group (Sonia, Guia, Lovely and Jocelyn) available and accessible
  2. You shall draft and send to me the prescribed flyer.
  3. You shall conduct the lecture and training that will satisfy the curiosity and need for knowledge of the attendees.
  4. You shall be responsible for the payment of the event place. However, the receipt thereof shall be under my name and will form part of the expenses of the event.
  5. You shall guide me in planning, preparing and managing the event.
  6. You shall provide a fiduciary account where the payments of the attendees shall be deposited and withdrawn in case that there is a need to use it for the furtherance of our objectives will arise.
  7. You shall issue me a duly accomplished BIR-registered official receipt for the amount of money/share that I gave you.
  8. You shall allow me to attend your identified Tax Specialista Course free of charge in case that I exceeded the quota that you set forth.
  9. You accept that the database from this Application shall be owned by both of us. In which, we can use it for whatever legal purpose such may serve us.
  10. You shall use the Facebook’s adverts to promote the event to as many as 10,000 Facebook users whose demographics may either be in Small and Business Enterprises, accountants, bookkeepers, consultants, managers, retailers, board of directors and other people engaged in business
All expenses for the event’s advertisement, marketing and selling and we both incurred for this event shall be under my account provided that they are all receipted under my name. In case that they are not properly receipted under my name, my permission for their incurrence shall either be pre-approved or post-approved. All tax dues shall be for my account.
From the gross receipts earned from the event, the expenses incurred by both of us shall be deducted. The resulting gross income shall be divided between us. The thirty (30) percent shall accrued to me and the remaining seventy (70) percent shall accrue to you. You shall issue a duly accomplished BIR-registered official receipt to me for the said seventy (70) percent.
The sources of gross receipts shall be from the sale of the Manual for Tax Mapping Specialista which has a retail price of P20,000 per copy. It will be sold at a discounted amount of P10,000 cash or on instalment. If it will be sold on instalment, the initial cash outlay of each attendees shall be P2,500 and the remaining balance of the P17,500 or whatever is the final balance of sale shall be paid within five (5) months from the date of the event. The gross receipts earned shall be the total amount of money collected on or before the event date and does not include the amount of money collected after the event date. Furthermore, the attendees shall be required to execute and sign a Promissory Note.
The cash method of accounting shall be used in recording and reporting our respective gross receipts/income while the gross income tax, optional standard deduction or allowable itemised deduction, at our respective options, shall be availed of.
The documentary stamp tax shall be for the account of those who will choose the instalment basis.
All attendees shall be advised to deposit their money to your bank account. The amount so deposited shall not become your gross income from trade, business or practice of profession but my sales of books that I purchased from you. Your seventy (70) percent profit share shall be understood as my payment for the books that I purchased from you. However, for the books that were purchased by the attendees on an instalment basis, the balance of the amount to be collected therefrom shall be assigned to you to reflect my full and complete payment of the books that are sold at the event date. Thus, the said balance shall form part of your gross income for the taxable year that you collected the same. As for my thirty (30) percent, you shall withdraw from the fiduciary account the amount of money that is equal thereto and should be handed to me without further delay.
This Application, once approved, shall be valid from the date thereof up to the last second of the event. Therefore, it is automatically terminated after the culmination of such event.
I am an independent contractor. 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 your regular employees of yours. I fully recognise that my success or failure, as the same is contemplated herein, depends largely upon my ability to 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. I shall be treated as if I am a high paying client.
Our notices shall be sent via provided email addresses. In some instances, the use of SMS, snail mail and call may be permitted.
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.
This Application, 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.
To attest my faithful compliance with your existing and succeeding policies and procedures and the terms and conditions herein expressly and impliedly set forth, 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.

Independent Producer
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