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Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS – EASTERN METRO MANILA CHAPTER (PICPA – EMMC)

in partnership with

MIRIAM COLLEGE – JUNIOR PHILIPPINE INSTITUTE OF ACCOUNTANTS (MC – JPIA)

MADA - TAX - CAR: Survive the Wild

Search for the EMMC Tax Whiz Year 4

Implementing rules and regulations (IRR)

Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

TABLE OF CONTENTS

General Guidelines

4

Requirements

4

Contest Rules and Mechanics (General)

4

Contest Rules and Mechanics (Elimination Round)

5

Contest Rules and Mechanics (Quarter Finals Round)

5

Contest Rules and Mechanics (Semi Finals Round)

6

Contest Rules and Mechanics (Championship Round)

7

Awards a nd Prizes

7

Separability Clause

7

Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

GENERAL GUIDELINES

On its 4 th year, the Annual Search for the EMMC Tax Whiz is a n inter - school academic quiz bee competition hosted by PICPA - EMMC in cooperation with MC - JPIA . This competition is open to all accountancy students and shall cover national internal revenue taxes in the 1997 Tax Code, as amended .

The competition shall be divided into four rounds namely:

1. Elimination Round

2. Quarter Final s (QF) Round

3. Semi Final s (SF) Round

4. Championship Round

REQUIREMENTS

1. Each Local Chapter may send a maximum of two representatives with each representative competing individually .

2. Each Local Chapter must submit the following requirements in SOFT COPY only :

Dul y accomplished Application Form

School logo and JPIA logo

1x1 colored picture of the representative/s in corporate attire with white background

Endorsement Letter from the College Dean, JPIA Adviser and Local Chapter President. ( scanned copy)

Copy of Registration Form of the representative/s for the current semester, certifying that the contestant is officially enrolled and a bona fide student of his/her respective school. ( scanned copy )

3. All the requirements shall be sent via email at emmc_taxwhiz4@yahoo.com on or befo re July 13, 2012.

4. Substitution of representatives is allowed on or before July 13, 2012.

5. Walk - in contestants shall not be allowed to join the competition.

6. For any q uestions, you may contact Jona - v Damole, President, MC - JPIA at 0935 - 906 - 2899 or through email at emmc_taxwhiz4@yahoo.com .

CONTEST RULES AND MECHANICS (GENERAL)

1. Registration sha ll start at 8 : 0 0 a m at the lobby of Little Theater, Miriam College . All contestants are required to register at least 30 minutes before the contest eliminations begin. The elimination round sha ll start at exactly 1 0 :00 am. Failure to register during the allotted time sha ll disqualify the contestants from the competition .

2. The judge or the board of judges from PICPA - EMMC shall have the sole and exclusive authority to clear or answer any protest/clarification raised by the contestants. The decision of the judge or board of judges is final and irrevocable.

3. PICPA - EMMC shall have the exclusive power to interpret the provisions of the IRR and shall be vested with the power to give sanctions to any contestant who shall violate any provisions in this IRR.

4. In case there are any concerns or protests which are not covered in this IRR, the PICPA - EMMC shall have the absolute power and sole authority to decide and interpret the implementing rules and regulations of the competition on matters which he deems necessary to preserve and protect the integrity of the event. Should there

Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

be any ambiguity encoun tered by any party, such should be addressed on a timely basis. The decision of PICPA - EMMC shall be final and irrevocable.

5. After reading the contest rules and mechanics, contestants are given the chance to raise questions/ clarifications.

6. During the quarte r finals, semi finals and championship rounds, the contestants shall be given an allotted time of five seconds to raise a protest/clarification, to request for new marker, ballpen or scratch paper, to change their calculator if it encounters a technical problem, or to raise any other concerns b efore proceeding to the next question. After the allotted time has elapsed, the quizmaster shall read the next question, thus, protest, clarification, or any concerns shall no longer be entertained.

7. During the qua rter finals, semi finals and championship rounds, contestants shall be provided with answer boards. Only answers written on the answer board shall be considered. Abbreviations are not allowed unless clearly stipulated in the question.

8. Any contestant who wi ll be caught cheating and any contestants who f ailed to comply with the rules shall be automatically disqualified in the competition .

CONTEST RULES AND MECHANICS (ELIMINATION ROUND)

1. In the ELIMINATION ROUND , con testants shall be given a written examination to determin e the top eight contestants who will qualify for the quarter final s round.

2. The written examination shall consist of theory and problem - solving questions with the following pointing system:

Level

 

Points

Easy

3

points

Average

5

points

Difficult

7

points

3. The written examination shall consist of 50 questions and shall be answered by the contestants within TWO hours.

4. Contestants shall be provided with pencils, answer sheets and scratch papers.

5. Contestants shall be allowed to use non - programmable calculators only .

6. Contestant sha ll begin answering the questions when the q uizmaster gives the go - signal.

7. Contestants should submit their answer sheets upon the sound of the buzzer signifying the end of time allotted.

8. In case of a tie in the ranking of the top eight contestants, clincher questions shall be given until the deadlock is broken.

CONTEST RULES AND MECHANICS ( QUARTER FINALS ROUND)

1. The QUARTER FINALS ROUND shall be a buzzer type round .

2. Contestants shall be given 30 seconds to answer each question.

3. T he quarter finals round shall be a SINGLE ELIMINATION and a SEEDING SYSTEM shall be implemented. Please see the match up below:

Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

Match up Code

Match ups

Q

F1

Rank 1 vs Rank 8

QF 2

Rank 2 vs Rank 7

QF 3

Rank 3 vs Rank 6

Q

F 4

Rank 4 vs Rank 5

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

4. On each match up , the two contestants shall comp ete with each other and the 1 st contestant who shall get THREE correct answers shall will the match up . The winners of each match up shall advance to the semi finals round.

5. The contestants shall be given copies of the questions to read along with the quizmaster. T he contestants may only open the questions when the quizmaster says “GO”. Any contestant who shall violate this rule shall be given a warning on the 1 st offense and the contestant shall be disqualified from the competition on the 2 nd offense.

6. The contestant may buzz anytime provided that they already written their answers in the answer board. Any contestant who shall buzz before writing the answer on the answer board shall be disqualified from answering the question. A warning shall be given on the 1 st offense and disqualification from the competition on the 2 nd offense.

7. If a contestant incorrectly answer ed a question, the other contestant shall be given a chance to steal . But if the other contestant still answered the question incorrectly, the quizmaster shall proceed to the next question.

CONTEST RULES AND MECHANICS ( SEMI FINALS ROUND)

1. The SEMI FINALS ROUND shall be a buzzer type round .

2. Contestants shall be given 30 seconds to answer each question.

3. In the semi finals round, the SINGLE ELIMINATION and SEEDING SYSTEM shall still be implemented. Please see the match up below:

Match up Code

Match ups

SF1

QF1 winner vs QF4 winner

SF2

QF2 winner vs QF3 winner

4. On each match ups, the two contestants shall comp ete with each other and the 1 st contestant who shall get THREE correct answers shall win the match up . The winners of each match up shall advance to the championship round .

5. Non winners of SF1 and SF2 shall battle for the 3 rd place. The rule of the semi finals round shall be applied in the battle for 3 rd place, wherein t he two contestants shall compete with each other and the 1 st contestant who shall get THREE correct answers shall be declared as the 3 rd place.

6. The contestants shall be given copies of the questions to read along with the quizmaster. T he contestants may only open the questions when the quizmaster says “GO”. Any contestant who shall violate this rule shall be given a warning on the 1 st offense and shall be disqualified from the competition on the 2 nd offense.

7. The contestant may buzz anytime provided that they already written their answers in the answer board. Any contestant who shall buzz before w riting the answer on the answer board shall be disqualified from answering the question. A warning shall be given on the 1 st offense and disqualification from the competition on the 2 nd offense.

8. If a contestant incorrectly answered a question, the other contestant shall be given a chance to steal. But if the other contestant still answered the question incorrectly, the quizmaster shall proceed to the next question.

Philippine Institute of Certified Public Accountants METRO MANILA REGION PICPA Building, 700 Shaw Boulevard, Mandaluyong

Philippine Institute of Certified Public Accountants

METRO MANILA REGION

PICPA Building, 700 Shaw Boulevard, Mandaluyong City

P. O. Box 12379 Ortigas Center, Pasig City Telephone No. 723-63-13 723-9225 725-33-37 724-43-66 Telefax No. 723-87-60 723-63-14 E-mail: info@picpammr.com Website: www.picpammr.com

CONTEST RULES AND MECHANICS ( CHAMPIONSHIP ROUND)

1. The CHAMPIONSHIP ROUND shall be a buzzer type round.

2. Contestants shall be given 30 seconds to answer each question.

3. The two contestants shall comp ete with each other and the 1 st contestant who shall get FIVE correct answers shall be declared as the champion.

4. The contestants s hall be given copies of the questions to read along with the quizmaster. The contestants may only open the questions when the quizmaster says “GO”. Any contestant who shall violate this rule shall be given a warning on the 1 st offense and shall be disquali fied from the competition on the 2 nd offense.

5. The contestant may buzz anytime provided that they already written their answers in the answer board. Any contestant who shall buzz before writing the answer on the answer board shall be disqualified from answe ring the question. A warning shall be given on the 1 st offense and disqualification from the competition on the 2 nd offense.

6. If a contestant incorrectly answered a question, the other contestant shall be given a chance to steal. But if the other contestant still answered the question incorrectly, the quizmaster shall proceed to the next question.

AWARDS AND PRIZES

1. The TOPNOTCHER in the ELIMINATION ROUND shall receive P1,000.00.

2. The four non - winners of the QUARTER FINALS ROUND shall receive P1,000.00 each.

3. The winners shall receive the following:

EMMC Tax Whiz

P 10,000.00

2 nd Place

P

7,000.00

3 rd Place

P

5,000.00

4 th Place

P

3,000.00

4. The top four winners shall also receive plaques, medal s , certificates and freebies from our sponsors.

SEPARABILITY CLAUSE

If any clause, provision, paragraph or part of this Implementing Rules and Regulations shall be declared invalid, such judgment shall not affect, invalidate, or impair any other part hereof, but shall be merely confined to the clause, provision, paragraph or part directly involved in the controversy in which such judgment has been rendered.