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Date: September 27, 2021 2PM



(a) Duties of Members. A member of TMAP shall have the following duties and obligations:


(i) To pay annual dues, special assessments and other financial obligations to the Association (collectively, “financial obligations”); provided, that the duty of a member to pay financial obligations to TMAP shall subsist notwithstanding its failure to designate a representative (or any replacement of such representative), or its/his failure to notify the Association of the withdrawal of its/his/her membership;


(ii) To abide by and defend the Association's Articles of Incorporation and By-Laws;


(iii) To comply with all the rules, regulations and directives of the Association;


(iv) To attend and, when required by law or under the By-Laws and the Manual of Policies, vote during meetings of the Association, and support its activities;


(v) To attend seminars sponsored by TMAP and to pay the corresponding seminar fees; provided, however, that if a member cannot, for any reason, attend or be present during a seminar, notice as to such non-attendance shall be communicated to the Association in the manner and within the deadline determined by the Board; provided further, that failure of a member to comply with this notice requirement will entitle the Association to collect the seminar fees that would have been due/collectible from each absent member as if said member attended or was present at the seminar;


(vi) To pay a mandatory yearly special assessment to be determined and fixed by the Board in connection with the Association’s annual fundraising activity to support its projects for the current year; provided, that a member-firm shall pay only one (1) special assessment for the calendar year regardless of the number of its representatives; provided further, that the Board shall exercise discretion not to impose the yearly special assessment on a member if the latter shall have chosen to become a sponsor in the Association’s fundraising activity for the current year;


(vii) To promote the objectives of the Association as well as its interests and to refrain from taking any action derogatory or inimical to the reputation or integrity of the Association;


(viii) To observe the highest ethical conduct in the practice of his/her/its profession, in the discharge of duties in the workplace, and in all dealings with the government and its agents; and


(ix) To comply with and perform such other duties and obligations as may be determined by the Board.


(b) Minimum Attendance Points. Each individual member or representative of a member-firm must earn a minimum of eight (8) attendance points during a twelve (12) month period commencing from October of the immediately preceding calendar year. For this purpose, one (1) attendance point shall be credited or attributed to such individual member or representative for every attendance or participation in any of the following activities of the Association:


(i) Monthly Board of Directors and/or general membership meeting of the Association (which shall be construed to include any activity held in lieu of such meeting such as the annual Christmas party, summer activity or other fellowship activity of the Association);


(ii) Tax seminar, workshop, symposium or conference organized or hosted by the Association, or conference/s to which the Association is invited or required to send representatives;


(iii) Any public hearing or similar activity conducted by the Senate or House Ways and Means and other committees or other relevant government agency;


(iv) Any meeting, discussion, workshop, conference or other activity initiated by the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC), Department of Finance (DOF) or other government agency, as determined and upon instructions or request made by the Board;


(v) Preparation and submission to the Association of an article, position paper, or review in the field of taxation which is of publishable quality;


(vi) Any fundraising activity of the Association;


(vii) Any help-desk or outreach program organized or sponsored by the Association; and


(viii) Any meeting, project or activity of any of the standing committees of the Association;


provided, however, that at least five (5) of the minimum eight (8) attendance points during the abovementioned twelve-month period must be earned by each individual member or representative through attendance in the monthly general membership meeting of the Association.


(c) Leave of Absence; Replacement of Representatives. (i) An individual member who is unable to attend the monthly general membership meetings of the Association for a prolonged period of time or otherwise fails to participate in any of the activities of the Association for an extended duration, or who joins the government service, shall notify the Board in writing of his/her intention to go on leave of absence, indicating therein the reasons therefor. The Board shall act on the request for leave of absence and advise the member of the action taken thereon.


(ii) A member-firm shall comply with the directives of the Board, through the Membership Committee, in ensuring that its membership in the Association is maintained by way of monitoring the participation of its representatives in TMAP activities, or designating replacement-representatives from time to time (where a current representative has resigned or retired or has become inactive), or by updating unpaid membership dues and other financial obligations to the Association, if any, among others.



Date: September 27, 2021 2PM


Connect with us

Date: September 27, 2021 2PM