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In: Business and Management

Submitted By andyyyyvicerra
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Chapter 1

Company Profile
Brief History
ETM stands for EMELINO T MAESTRO where the initial ‘T’ means Tolentino. He wrote more than 30 books in the field of taxation, is the Father of Tax Accounting and Tax Guru to others. Professional tax-lecturer of many organizations such as GMA-7, ABS-CBN, Wyeth, Department of Trade and Industry and many more. Founder of the School for Tax Consultants, ETM Tax Agent Office, Auditor Ng Bayan -Ombudsman’s accredited Corruption Prevention Unit, and Tax Accountants Society.
Similar to “Kapamilya” of ABS-CBN, “Kapuso” of GMA-7 and “Kapatid” of TV5, ETM believes that although businesspeople, for the rest of their lives, will compete everyday with one another, it cannot be set aside that these people when it comes to taxation are brothers and sisters. Wherever they go either in a foreign land or within the archipelagos of the Republic of the Philippines, still, they carry with them a name that attracts the attention of and really excites any government - the surname ‘TAXPAYER.’ Therefore, for their best interests, the name ‘Kataxpayer’ or Katax, for short, comes in and may mean ‘a community that helps and assists one another in complying with the laws of the States.
To tax more, BIR employs the Tax-evasion Assault, Benchmarking, Letter of Authority, Letter Notice, OplanKandado, Tax Mapping, Surveillance, Subpoena DucesTecum and Assessment Notice. These tactics and techniques are not only too detrimental and damaging to the Katax’s livelihood but also to their mental and physical health. Definitely, they are contrary to the BIR’s written claims that they are necessary to establish a harmonious relationship and a continual partnership with the same.
Some schools and universities’ personnel as well as some BIR officials are so reluctant to accept that the standards and principles such as the Philippine Financial Reporting Standards (PFRS) and Philippine Standards on Auditing (PSA) are inferior to the obligations created by the laws of the State and notwithstanding the obligations that a contract brings. Moreover, they are too busy romancing with these standards and principles. By doing so, they deliberately failed and still fail to teach and spread the true and correct means in complying with the said laws. Furthermore, they are too complacent that what they produced and will be producing in their campuses and training rooms would match the requirements of the taxpaying public which is seldom to be in the opposite.
Finally, many taxpayers became and will become the victims and preys of misrepresentation/deceitful-advertising that is (1) a CPA can compute the correctly amount of taxes, (2) lawyers can accurately interpret laws of the State, (3) newly graduates, whether from prestigious or public schools, can immediately deliver the useful reports and recommendations, and (4) BIR officials would have the mental prowess and courage to help and assist first the unfortunate taxpayer before a civil/criminal penalty shall be slapped. Because of these misconceptions that these misrepresentations bring, the graft and corruption are actively tolerated and the worst of all, they are knowingly encouraged.

Mission Statement
Our mission is to provide exceptional financial, tax and consulting services to our clients.

Vision Statement
To establish and sustain a friendly and healthy competition among accountants, bookkeepers and consultants in the field of national and local taxation

Values
All of our people are proudly committed to the following values:
Integrity – Always dealing with our clients and our colleagues in a fair and ethical manner; gaining trust through our actions.
Knowledge – The value we place on our ability to develop leaders and the need to continually grow our collective technical expertise to meet the needs of ever more sophisticated clients.
Service – Encompasses the concept of quality in everything we do, having a service-mindset when dealing with clients and demanding a lot of ourselves.

Respect – Respect for one another in the office will lead to greater productivity and staff satisfaction, which should result in lower turnover.
Leadership – Leadership both within the firm with respect to developing our next generation of leaders and within our market segment with respect to being recognized by current and prospective clients as a firm that is the leading expert in the field.
Enthusiasm – Employing and nurturing staff with a passion for providing the highest-level quality service to our clients.

Company Structure
Company Owner: Emelino T. Maestro Rank and file: JinnyNaral
Company President: Divine Fresco Eric Alonzo
Vice President: Filomar Bas Mario Calica
Corporate Secretary: Marites S. Maestro Judith Florida
Financial Advisor: Marites S. Maestro Nikka Capricho
Tax Consultants: MariceS. Maestro Sonia Carag Diane Baldoza Juliette Amora
Philosophy
We understand tax consultancy as a service where quality, commitment and trust must be of central importance. The satisfaction of our clients is our primary objective. Therefore, it is one of our ambitious aims to be more for our clients than only an expert in tax matters. Our aspiration is to provide our clients with excellent integrated and customized consultancy. Our tax consultants set about this task with in-depth professional expertise and practical experience. We are not committed to theoretical considerations but to serving our clients’ interests. We deploy the economic and legal expertise possessed by our team of consultants, together with long years of professional experience, for the benefit of our clients. We therefore meet the highest standards of quality, qualifications and independence.

OBJECTIVES * To collect relevant data for the company that may increase their working efficiency. * To develop a solution to the ailing problem that pesters the company.

Chapter 2

CONSUMER ANALYSIS

Chapter 3

MarketingStrategies
A1. Books 1.) “Katax code” - tax code revised
2,500 php
Softbound book
Reference for the tax code 2.) “Acquit me.” - DOJ manual for prosecutor
10,000 php
Softbound book
A DOJ manual for prosecutor 3.) “Tax accounting rules”
25,000 php
Softbound book
A reference book for tax accounting practice

A2. Services 4.) How to deal with Electronic letter of authority, Letter of Notice, SubpeonaDucesTecum, Tax mapping, Bench marking, OplanKandado, Tax Accounting Seminar.
Free if you have the tax code 5.) Tax accounting seminar (franchise)
50,000 php 6.) Tax consulting
50,000 php per meeting 7.) How to retaliate (bir graft and corruption)
25,000 php per appearance

B. Pricing Strategies
For the products the price is uniform, but it is different for the services. There are different prices for different customers, and these are the factors which governs the pricing methods:

1.) Difficulty – some tax cases are very difficult to solve, they require a substantial amount of time and requires the full cooperation of the client.

2.) Urgency – clients often use etm-tao’s services on the last minute of their tax cases. If we fail to deliver their needs in time, their companies will be closed indefinitely or even be convicted.

3.) Number of Companies – A client can be an owner of several companies/businesses. If the client becomes a retainer of etm-tao all of his companies will be under the scope of etm-tao, solving the tax problems of each and every one of the clients company.

C. Place
Geographical coverage The geographical coverage of etm-tao is nation-wide, if one can book a special appointment etm-tao will come to any region to relieve the tax problems one may have.

Distribution channels
For the products, it is available only when ordered and will be distributed upon appointment. In other cases it is bought from tax accounting seminars. For the services, it is always readily available if the client agrees to the contract that all his tax problems will be demolished in a fair and legal way.

Promotion
Promotional Goals
Etm-tao’s marketers need to gather at least twenty-five who will attend the seminars that will be held in future dates.

Advertising * Blogs * Facebook page * Electronic mailing * Physical mailing * Word of mouth

Public Relations
In the eyes of the BIR etm-tao is an entity that prevents them from being able to abuse taxpayers to give them bribery.
In the eyes of the clients etm-tao is God-given entity that saves them from their impending doom because of their wrongdoings.

Chapter 4

SWOT Analysis

Weaknesses * Marketing strategies * Incompetent employees * Management of the employees is too lenient

Weaknesses * Marketing strategies * Incompetent employees * Management of the employees is too lenient

Strengths * Uniqueness of knowledge * People-helping professionals * Exemplary knowledge of the tax code

Strengths * Uniqueness of knowledge * People-helping professionals * Exemplary knowledge of the tax code

Opportunities * A liquid market

Opportunities * A liquid market

Threats * Defamation

Threats * Defamation

Threats

CONCLUSION
In the research that we have conducted, we therefore conclude that poor selection of employees and the management thereof are two of the three dilemmas that hinder the maximum capability of one’s company. An employee’s performance is crucial to the success of a small company especially one that is under twenty people. Management also plays an important part in any business. Bad management can lead to a collapse of a company or can engender bad behavior. Another problem that we have determined is that the company is bereft of good marketing strategies. By solving one of these problems, the company will surely benefit greatly in efficacy of profit and/or employees.

RECOMMENDATION ACA 1 | ACA2 | ACA3 | Problem:Management of the employees is too lenient | Problem:Incompetent Employees | Problem:Marketing Strategies | Since there is no manager, this would be the right time to hire a good manager that can bring out the best in employees. With a manager managing the employees, the company can rest easy because the manager can supervise and resolve mutual problems with affected constituents. | The company should replace the incompetent employees immediately. By doing this the company will minimize mistakes that were frequently done by said incompetent employees | The company can hire a professional marketing team (a 3rd party) to market for the company. With this, greater income will pour in and the company will be able to hire a good manager that will handle the employee’s flaws and turn them into strength. The manager will instill the much needed discipline to increase worker efficacy solving all other problems that have been identified. |…...

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