Carving of fruits is a form of arts and craft. It involves cutting, slicing and shaping to create designs and figure-like such as doves, flowers and other related designs.

Did you know that I am simple art lover?

In fact, the art of my mother who carved two (2) apples into figure-like doves decided me to blog it in my site.  She is not a professional with regards to carving of fruits and vegetables but had attended seminars before that could also help for the designs or decorations to her food recipes, menus, buffets and the like for any related occasions.

She carved the image above last December 2010 for my brother’s wedding. In fact, my parents was also in-charged for the catering services of that wonderful occasion. 🙂

Everyone of us has its own gifts and talents that should be share to others for a common benefit.


Last February 16, 2010, with the approval of my employer, I attended  a “Seminar on Techniques Used by the BIR in Tax Audit and Effective Tax Management (Tax Avoidance)” held in PICPA Building 700 Shaw Boulevard, Mandaluyong City, Philippines.

I would like to share some of the topics particulary in the area of Effective Tax Management (Tax Avoidance) in general.
The objectives of Effective Tax Management includes to maximize Tax benefits, to optimize Tax Deductions, to minimize Taxable Income, to avail all Tax Incentives, to avail Tax Remedies under the code and to comply all the requirements of the Bureau of Internal Revenue.
In compliance (preventive) of taxes, the taxpayer should know the tax rules, know how the rules, know to maintain a high level of tax compliance, secure his/her tax and know to get professional help.
For assessments of taxes, the taxpayer must know his/her rights and remedies, know the rules and process the assessment, know best practices of handling assessment, study and define strategy and also get professional help.
And for collection of taxes, the taxpayer should also know his/her rights and remedies, know the rules and process of collection and know the options. It also includes favorable settlement of taxes and charges such as amnesty, abatement and compromise settlement.
Evasion and avoidance are sometimes used as synonyms in connection with tax matters. A useful distinction may, however, be drawn between them. Evasion should be applied to the escape from taxation accomplished by breaking the law – deliberate ommission to report a taxable item, for example. The term avoidance is then available to cover escaped accomplished by legal procedures which may be contrary to the intent of the tax law’s sponsors but nevertheless do not violate the law.
Attending the seminar is a privelege and a great experience for me. It is not really an expense in the part of the  company because the main reason is for the employee’s development in the field of taxation. This a good example of tax shield (ways of tax avoidance). Thus, the ideas and knowledges I’ve learned in the seminar will be humbly use in terms of tax management & planning.