MMK-Cebu Business Management Services

08/10/2026

⚖️ 𝐀𝐋𝐓𝐄𝐑𝐍𝐀𝐓𝐈𝐕𝐄 𝐃𝐈𝐒𝐏𝐔𝐓𝐄 𝐑𝐄𝐒𝐎𝐋𝐔𝐓𝐈𝐎𝐍: 𝐌𝐄𝐃𝐈𝐀𝐓𝐈𝐎𝐍 𝐀𝐍𝐃 𝐂𝐎𝐍𝐂𝐈𝐋𝐈𝐀𝐓𝐈𝐎𝐍 𝐏𝐑𝐎𝐂𝐄𝐒𝐒 𝐈𝐍 𝐂𝐎𝐎𝐏𝐄𝐑𝐀𝐓𝐈𝐕𝐄𝐒 ⚖️

Resolve conflicts. Strengthen relationships. Build stronger cooperatives. 🤝

Join us for a 𝐒𝐩𝐞𝐜𝐢𝐚𝐥𝐢𝐳𝐞𝐝 𝐒𝐞𝐦𝐢𝐧𝐚𝐫-𝐖𝐨𝐫𝐤𝐬𝐡𝐨𝐩 designed to equip cooperative officers, members, and stakeholders with practical knowledge and skills in mediation, conciliation, conflict management, and dispute resolution.

📅 𝐍𝐨𝐯𝐞𝐦𝐛𝐞𝐫 𝟕–𝟖, 𝟐𝟎𝟐𝟔 | Saturday & Sunday
📍 Crown Regency Resort and Convention Center
Boat Station 3, Ambulong, Brgy. Manoc-Manoc, Aklan, Boracay Island

👨‍⚖️ Speaker:
𝐀𝐭𝐭𝐲. 𝐅𝐞𝐫𝐧𝐚𝐧𝐝𝐨 𝐓𝐞𝐨𝐝𝐮𝐥𝐨 𝐎𝐫𝐭𝐢𝐠𝐨𝐳𝐚 𝐈𝐈𝐈
Former CDA Legal Officer

📚 Training Coverage

✔ Legal Foundations of Mediation-Conciliation
✔ Mediation & Conciliation as Grievance Machinery Mechanisms
✔ Conflict Management and Analysis
✔ Intra- and Inter-Cooperative Disputes
✔ Mediation and Conciliation Processes & Proceedings
✔ Role and Ethics of Mediator-Conciliators
✔ Mandatory Mediation Skills and Stages of Mediation

💰 Registration Fee:
₱6,500.00 – Early Registration on or before November 6, 2026
₱7,500.00 – Walk-in Participant

📞 For registration and inquiries:
Janine Panugan
📱 +63 920 263 4128 | +63 956 099 0169
📧 [email protected]

✨ Don’t just manage conflict—learn how to resolve it effectively.
Reserve your slot and be part of this valuable learning experience!

18/09/2026

📢 𝐂𝐚𝐥𝐥𝐢𝐧𝐠 𝐚𝐥𝐥 𝐂𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐯𝐞 𝐎𝐟𝐟𝐢𝐜𝐞𝐫𝐬, 𝐀𝐮𝐝𝐢𝐭 𝐂𝐨𝐦𝐦𝐢𝐭𝐭𝐞𝐞 𝐌𝐞𝐦𝐛𝐞𝐫𝐬, 𝐌𝐚𝐧𝐚𝐠𝐞𝐫𝐬, 𝐚𝐧𝐝 𝐋𝐞𝐚𝐝𝐞𝐫𝐬!

Strengthen your understanding of cooperative financial auditing—even if you are not an accountant!

Join us for the 𝐂𝐎𝐎𝐏𝐄𝐑𝐀𝐓𝐈𝐕𝐄 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐀𝐋 𝐀𝐔𝐃𝐈𝐓𝐈𝐍𝐆 𝐅𝐎𝐑 𝐍𝐎𝐍-𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐀𝐍𝐓𝐒 seminar and gain practical knowledge and skills that can help you better understand audit processes, strengthen internal controls, and promote good governance in your cooperative.

📅 October 16–17, 2026 | Saturday–Sunday
⏰ 8:00 A.M. – 5:00 P.M.
📍 Crown Regency Hotels & Resort, Fuente Osmeña, Cebu City

🎤 Resource Speaker:
Crisologo A. Damayo, CPA, EMBA
Financial Auditor

💰 Registration Fee:
Early Registration: ₱5,000/person—on or before October 9, 2026
Walk-in Registration: ₱6,000/person

📌 Limited slots available! Secure your participation early.

For registration and inquiries:
📞 Janine Panugan | +63 920 263 4128
📧 [email protected]

Build stronger financial oversight and contribute to better-governed and more sustainable cooperatives.

21/08/2026

𝐂𝐎𝐎𝐏𝐄𝐑𝐀𝐓𝐈𝐕𝐄 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐀𝐋 𝐀𝐔𝐃𝐈𝐓𝐈𝐍𝐆 𝐅𝐎𝐑 𝐍𝐎𝐍-𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐀𝐍𝐓𝐒📊🔍

Are you a cooperative leader, officer, board member, manager, or staff member who wants to better understand 𝐟𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐚𝐮𝐝𝐢𝐭𝐢𝐧𝐠—𝐞𝐯𝐞𝐧 𝐰𝐢𝐭𝐡𝐨𝐮𝐭 𝐚𝐧 𝐚𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐛𝐚𝐜𝐤𝐠𝐫𝐨𝐮𝐧𝐝?

This practical 2-day training is designed to equip cooperative leaders with 𝐞𝐬𝐬𝐞𝐧𝐭𝐢𝐚𝐥 𝐚𝐮𝐝𝐢𝐭𝐢𝐧𝐠 𝐤𝐧𝐨𝐰𝐥𝐞𝐝𝐠𝐞 𝐚𝐧𝐝 𝐩𝐫𝐚𝐜𝐭𝐢𝐜𝐚𝐥 𝐬𝐤𝐢𝐥𝐥𝐬 they can actually use in their cooperatives.

📌 𝐖𝐡𝐚𝐭 𝐘𝐨𝐮’𝐥𝐥 𝐋𝐞𝐚𝐫𝐧:
✅ Review of Auditing Fundamentals
✅ Auditing and Governance
✅ Preparation of Audit Plan/Program
✅ Audit Procedures and Techniques
✅ Highly Effective Audit Procedures
✅ Manual & Computerized Auditing Process
✅ Preparation of Audit Reports & Recommendations
✅ Computation of COOP-PESOS

👨‍🏫 𝐑𝐞𝐬𝐨𝐮𝐫𝐜𝐞 𝐒𝐩𝐞𝐚𝐤𝐞𝐫:
𝐂𝐫𝐢𝐬𝐨𝐥𝐨𝐠𝐨 𝐀. 𝐃𝐚𝐦𝐚𝐲𝐨, 𝐂𝐏𝐀, 𝐄𝐌𝐁𝐀
Financial Auditor

📅 𝐀𝐮𝐠𝐮𝐬𝐭 𝟐𝟖–𝟐𝟗, 𝟐𝟎𝟐𝟔 (𝐅𝐫𝐢𝐝𝐚𝐲–𝐒𝐚𝐭𝐮𝐫𝐝𝐚𝐲)
⏰ 𝟖:𝟎𝟎 𝐀𝐌 – 𝟓:𝟎𝟎 𝐏𝐌
📍 Hotel Alejandro, Paterno Street, Tacloban City

💰 𝐑𝐞𝐠𝐢𝐬𝐭𝐫𝐚𝐭𝐢𝐨𝐧 𝐅𝐞𝐞:
🔥 Early Registration: ₱𝟓,𝟎𝟎𝟎/𝐩𝐞𝐫𝐬𝐨𝐧
(On or before August 27, 2026)
Walk-in Registration: ₱6,000/person

🚨 𝐋𝐈𝐌𝐈𝐓𝐄𝐃 𝐒𝐋𝐎𝐓𝐒 𝐀𝐕𝐀𝐈𝐋𝐀𝐁𝐋𝐄!

If you want to strengthen your cooperative's internal controls, understand audit processes, and become more confident in reviewing financial activities, this training is for you!

📞 𝐑𝐞𝐠𝐢𝐬𝐭𝐞𝐫 𝐧𝐨𝐰!
Contact: Janine Panugan
📱 +63 920 263 4128
📧 [email protected]

👉 Don’t wait until an audit problem arises. Learn the fundamentals now and become a more effective cooperative leader!

25/07/2026

📸 𝐃𝐚𝐲 𝟏 𝐇𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬 | 𝐒𝐭𝐫𝐞𝐧𝐠𝐭𝐡𝐞𝐧𝐢𝐧𝐠 𝐂𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐯𝐞 𝐆𝐨𝐯𝐞𝐫𝐧𝐚𝐧𝐜𝐞 𝐒𝐞𝐦𝐢𝐧𝐚𝐫

What an inspiring start to our two-day learning journey! 🎉

Day 1 of the Strengthening Cooperative Governance seminar brought together cooperative leaders, officers, and professionals committed to strengthening governance, ensuring compliance, and promoting sustainable cooperative growth.

Participants gained valuable insights from our distinguished resource speaker, Atty. Fernando Teodolo Ortigoza III, as he shared practical knowledge on the Cooperative Code (RA 9520), the CDA Charter, compliance requirements, and the CDA's new quasi-judicial mandate. The discussions were engaging, timely, and highly relevant to today's cooperative landscape.

Thank you to all our participants for your active participation, thoughtful questions, and commitment to continuous learning. Your enthusiasm made Day 1 a great success!

📍 Venue: Best Western Plus The Ivywall Resort, Alona Beach, Panglao, Bohol

Stay tuned as we continue our learning journey on Day 2 with more enriching discussions and practical applications.

10/07/2026

📢 𝐒𝐭𝐚𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐝. 𝐒𝐭𝐚𝐲 𝐂𝐨𝐦𝐩𝐥𝐢𝐚𝐧𝐭. 𝐒𝐭𝐚𝐲 𝐓𝐚𝐱-𝐑𝐞𝐚𝐝𝐲.

Tax laws and regulations continue to evolve—and every cooperative must keep pace to protect its tax privileges and ensure full compliance.

Join us for the Updates on Cooperative Taxation, a comprehensive two-day seminar designed to equip cooperative leaders, officers, accountants, bookkeepers, audit committees, and compliance personnel with the latest developments in cooperative taxation and best practices.

🎓 Topics Include:
✅ RA 9520 and the Tax Code
✅ Latest BIR Revenue Regulations, Circulars, and Advisories
✅ BLGF Local Tax Updates
✅ Audit Defense and BIR Dispute Resolution
✅ Supreme Court Jurisprudence Affecting Cooperatives
✅ Tax Exemption Management and Certificate of Tax Exemption (CTE)

🎤 𝐑𝐞𝐬𝐨𝐮𝐫𝐜𝐞 𝐒𝐩𝐞𝐚𝐤𝐞𝐫:
Atty. Fernando Teodolo Ortigoza III
Former CDA Legal Officer & National Working Group Member in Philippine Congress

🤝 In collaboration with the 𝐂𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐯𝐞 𝐔𝐧𝐢𝐨𝐧 𝐨𝐟 𝐑𝐞𝐠𝐢𝐨𝐧 𝐗 (𝐂𝐔𝐑𝐗)

📅 August 22–23, 2026 (Saturday & Sunday)
🕗 8:00 AM – 5:00 PM
📍 Iligan City (Venue details will be announced soon.)

💰 Registration Fee: ₱7,000

✔️ Seminar Kit
✔️ Certificate of Participation
✔️ AM Snacks & Lunch (2 Days)

⚠️ 𝐋𝐢𝐦𝐢𝐭𝐞𝐝 𝐬𝐥𝐨𝐭𝐬 𝐚𝐯𝐚𝐢𝐥𝐚𝐛𝐥𝐞! Don’t miss this opportunity to gain practical knowledge from one of the country’s leading experts on cooperative law and taxation.

📩 Reserve your slot today!

📞 Contact: Janine Panugan
📱 +63 920 263 4128
📧 [email protected]

10/07/2026

PANGLAO Seminar will push through as scheduled!

📢 𝐂𝐚𝐥𝐥𝐢𝐧𝐠 𝐀𝐥𝐥 𝐂𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐯𝐞 𝐋𝐞𝐚𝐝𝐞𝐫𝐬, 𝐎𝐟𝐟𝐢𝐜𝐞𝐫𝐬, 𝐁𝐨𝐚𝐫𝐝 𝐌𝐞𝐦𝐛𝐞𝐫𝐬, 𝐌𝐚𝐧𝐚𝐠𝐞𝐫𝐬, 𝐚𝐧𝐝 𝐏𝐫𝐚𝐜𝐭𝐢𝐭𝐢𝐨𝐧𝐞𝐫𝐬!

Stay ahead of the evolving cooperative landscape and strengthen your organization’s governance through continuing education on the latest Cooperative Code and CDA regulations.

Join us for the Corporate Seminar: Strengthening Cooperative Governance and gain valuable insights on:

✅ RA 9520 – The Philippine Cooperative Code
✅ RA 11364 – The New CDA Charter
✅ CDA’s Expanded Quasi-Judicial Functions
✅ Updated CDA Omnibus Rules of Procedure
✅ Practical compliance strategies and dispute resolution

🎤 𝐑𝐞𝐬𝐨𝐮𝐫𝐜𝐞 𝐏𝐞𝐫𝐬𝐨𝐧:
Atty. Fernando Teodolo Ortigoza III
Former CDA Legal Officer & Technical Working Group Member Philippine Congress

📅 𝐉𝐮𝐥𝐲 𝟐𝟓–𝟐𝟔, 𝟐𝟎𝟐𝟔 (𝐒𝐚𝐭𝐮𝐫𝐝𝐚𝐲–𝐒𝐮𝐧𝐝𝐚𝐲)
📍 Best Western Plus The Ivywall Resort
Alona Beach, Panglao, Bohol

💰 Registration Fees:
🔹 Early Bird (on or before July 17, 2026) – ₱6,500
🔹 Regular (July 18–24, 2026) – ₱8,000

⚠️ Limited slots available! Secure your seat today and equip yourself with the knowledge and tools to lead your cooperative with confidence and ensure compliance with the latest CDA policies.

📩 For inquiries and registration:
📞 Janine Panugan – +63 920 263 4128
📧 [email protected]

30/05/2026

30/05/2026

🎓 𝐃𝐚𝐲 𝟏 𝐁𝐞𝐠𝐢𝐧𝐬! | 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐂𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐯𝐞 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧 𝐒𝐞𝐦𝐢𝐧𝐚𝐫 𝟐𝟎𝟐𝟔 🎓

Today marks the opening of our highly anticipated Updates on the Cooperative Taxation Seminar at New Hotel Valencia, Valencia City, Bukidnon!

We are honored to welcome cooperative leaders, managers, accountants, board members, and stakeholders from various cooperatives who have gathered to deepen their understanding of the latest developments in cooperative taxation and compliance.

Throughout this two-day learning event, participants will gain valuable insights on:

✅ RA 9520 and its relationship with the Tax Code
✅ Recent BIR National Tax Updates affecting cooperatives
✅ BLGF Local Tax Updates and compliance requirements
✅ Audit Defense and Dispute Resolution procedures
✅ Supreme Court jurisprudence involving cooperatives
✅ Tax Exemption Management and CTE renewal processes

We are also privileged to learn from Atty. Fernando Teodulo Ortigoza III, a respected expert in cooperative law and taxation, who will share his extensive knowledge and practical experience on these important topics.

Thank you to all participants for investing your time in continuous learning and strengthening the cooperative sector. We look forward to a productive and insightful first day filled with meaningful discussions and valuable takeaways.

📍 New Hotel Valencia, Valencia City, Bukidnon
📅 May 30–31, 2026

26/05/2026

𝐓𝐡𝐢𝐬 𝐢𝐬 𝐚𝐥𝐫𝐞𝐚𝐝𝐲 𝐨𝐧 𝐌𝐚𝐲 𝟑𝟎–𝟑𝟏, 𝟐𝟎𝟐𝟔, 𝐒𝐚𝐭𝐮𝐫𝐝𝐚𝐲 𝐚𝐧𝐝 𝐒𝐮𝐧𝐝𝐚𝐲!

If you have not reserved seats for your cooperative admins and leaders, reserve now while seats are still available.

Stay updated with the latest developments in cooperative taxation, including BIR and BLGF tax updates, tax exemption management, audit defense, dispute resolution, and recent jurisprudence affecting cooperatives.

Join us for a comprehensive 2-day seminar designed to help cooperatives better understand compliance requirements and protect their organizations through proper tax management.

📍 Venue: New Hotel Valencia, Sayre Highway, Barangay Poblacion, Valencia City, Bukidnon
🕗 Time: 8:00 AM – 5:00 PM
🎤 Resource Speaker: ATTY. FERNANDO TEODULO ORTIGOZA III

💰 Registration Fees:
✔ Php 5,000 per pax (on or before May 29, 2026)
✔ Php 6,000 per pax (walk-in participants)

Secure your slots today!

For inquiries and reservations, please contact:
📞 +63 920 263 4128
📧 [email protected]