It is the duty and obligation of any individual to read and understand the provisions herein laid down.

1. All seminars, workshops, trainings, fora, symposium and the likes (or 'event') being offered to the public by Emelino T Maestro, ETM Tax Agent Office (ETM-TAO), Inc. and ETM Events & Seminar Services together with their duly authorized Marketers, hereinafter collectively referred to as 'ETM' are subject to change without notice.

2. In order for ETM to prepare in advance the event-requirements, all individuals and groups of individuals are required to pre-register using their own language and style of communication.

3. In general and unless specific tributes are specified, the following shall be collected from and paid by an individual or group of individuals, viz;


TYPE & TRIBUTE
Early-bird Individual - 2,400
Early-bird 5/Group - 2,100
Early-bird 10/Group - 1,800
Walk-In - 5,000

4. Terminology.

a. Early-bird. Payments made four days before the published event-date.

b.Walk-in. Payments made within three-days before the published event-date.

c. 5/Group. Group having five but not more than ten (10) members.

d. 10/Group. Group having ten or more members.

5. Discount rates may vary depending upon the Marketer's discretion.

6. Substitution of attendee is allowed. Provided, that prior to the actual event, a written authorization from the original attendee is presented and submitted.

7. Failure of an individual or group of individuals to attend the scheduled event/s, whatever might be the reason, shall be considered as a default and a waiver of all rights and privileges. Also, all payments made therefor is forfeited in favor of ETM.

8. handout and other material in whatever form and fashion are not for sale and sharing to others. Their ownership shall remain under the name of ETM even though they are already in the control and possesion of the attendee. Using them for personal consumption is an individual discretion.

9. Hotel food charges shall be for the account of the ETM and for tax purposes, be considered as part of its cost and expense.

10. Value added tax shall be paid at the time the tribute is paid.

11. The orders, instructions, procedures and policies of ETM shall be recognized as superior to all types of orders, resolutions, instructions, procedures, notices and the likes.

12. The sending of pre-registration form, letter or the likes, or payment of the tribute, whichever comes first, shall legally signified that all the terms and conditions herein stated shall be complied with, wihtout mental reservation and purpose of evasion.