A JOURNEY THROUGH ASIA A JOURNEY
THROUGH ASIA PHOTOGRAPHY BY SAM GAINER
In recent years Norma and I have taken several trips 2018to Asia, which always seems alluring, mysterious, and fascinating. I first went to that area in 1967 on a trip around the world and have continued to revisit since then. Some of the photos in this calendar (Vietnam and Laos) were the result of a recent trip in September 2017. We chose for the intro photo, the opening to the main section of the Buddha Park in Laos. This is entered through the gaping mouth of a 10-foot-tall demon head. Come and join me on this photographic journey though Asia.
SPECIAL BOOK OFFER
TBK is please to announce a special offer to our clients – purchase Sam Gainer’s large format 202-page coffee table book for $20 or $100 for a box of 8 books (plus tax and shipping). You’ll enjoy more of Sam’s images featuring fascinating people, animals, architecture and natural wonders from every corner of the world. Visit SamGainerPhotography.com and use promo code TBK2018 for the discount, or call Norma Gainer at 281.497.3404.
High resolution digital images, desktop wallpaper and a screensaver from this calendar are available at TBKCPA.com. Feel free to download them. The calendars were a big hit in 2017, so we have decided to make them a TBK firm tradition. We would like to thank our loyal clients. Your support and referrals have contributed to our continued and steady growth.
For details on this growth, please see the back cover.
Our plan is to provide calendars as long as Sam continues to travel the globe with his camera. Enjoy this journey through Asia and as always, please pay attention to the filing deadlines.
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2018 JANUARY
DECEMBER 2017 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 1 New Year’s Day 2 3 4 5 6 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
FEBRUARY 2018 S M T W T F S 7 8 9 10 11 12 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
Martin Luther 14 15 King, Jr. Day 17 18 19 20 1040 ES & 1041 ES Due 164th payment of 2017 estimated tax by individuals, trusts & estates
21 22 23 Tax Info to TBK 25 26 27 Deadline to guarantee 24timely filing of Forms W-3/W-2 & 1099s
28 29 30 W-3/W-2s & 1096/ 1099-MISC (Box 7) Due 31to IRS if paper filing 4th Quarter Payroll Form 941 & TWC Form C-3 Due and 2017 Form 940
WAT RONG KHUN – Chiang Rai, Thailand Wat Rong Khun is better known to foreigners as “The White Temple.” It is owned by a local artist named Chalermchai Kositpipat who designed, constructed and opened it to visitors in 1977. Wat Rong Khun is a unique structure that stands out through the white color and the use of pieces of glass in the plaster, sparkling in the sun. Whereas the murals of many old temples depict scenes from Buddhist stories, the walls of The White Temple contain colorful scenes that depict modern representations of good and evil. Contemporary figures like Batman, Spiderman, Elvis, villains and superheroes from movies, comics, and even spaceships adorn the walls. I took an early morning taxi so that I could arrive at the temple before the crowds. Note the stillness of the pond in front of the temple that creates a reflection of the foreground. Also in the pond in the lower right of the picture are three koi fish- no photoshop here, they are the real deal!
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2018 FEBRUARY
JANUARY 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 5 6 1 2 Groundhog Day 3 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
MARCH 2018
S M T W T F S 1 2 3 4 Super Bowl 5 6 7 8 9 10 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
11 12 13 Mardi Gras 14 Valentine’s Day 15 Chinese New Year 17 Ash Wednesday 16 Tax Info to TBK Deadline to guarantee timely filing of Form 1065 & 1120S by March 15th
18 19 Presidents’ Day 20 21 22 23 24
25 26 27 Purim Begins
281096 1099-MISC / (excluding Box 7) & all other 1099s Due if paper filing
FUJI SHIBAZAKURA FESTIVAL – Japan The Fuji Shibazakura Festival is one of the best and most popular occasions in Japan to see Shibazakura (pink moss or phlox moss in English). The event takes place near Lake Motosu which can be seen in the photo with Mt. Fuji in the background. The flowers bloom from mid-April though the month of May. Considering the unpredictable Spring weather, I felt very fortunate to have great visibility of Mt. Fuji on the day of my visit. Note that between the lake and Mt. Fuji in the center of the picture, there are remnants of cherry blossom trees. During this event, the “Mt. Fuji Delicious Food Festival” is also held at this site, which features local cuisines and sweets along with street performers. As it happened I was there during “Golden Week” (end of April into early May) when large numbers of locals are visiting these sites. Because of this, it took an entire day to travel the short distance from my hotel in Tokyo to the festival and back.
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2018 MARCH
FEBRUARY 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 1 Purim Ends 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
APRIL 2018
S M T W T F S 1 2 3 4 5 6 7 4 5 6 7 8 9 10 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Form 1065 & 1120S Due 11 Daylight Savings 12 13 14 for calendar year 17 St. Patrick’s Day Time Begins partnerships & 15S Corporations, unless1 6Tax Info to TBK a 6-month extension Deadline to guarantee is requested timely filing of Forms 1040/1041/1120 by Form 3520-A Due April 18th for Foreign Trusts, unless a 6-month extension is requested 18 19 20 21 22 23 24
25 Palm Sunday 26 27 28 29 30 Good Friday 31 First Day of Passover
SEIGANTOJI PAGODA and NACHI NO TAKI WATERFALL – Japan Nachi Falls, a UNESCO World Heritage Site, is Japan’s tallest waterfall with a single uninterrupted drop over 400 feet. Its out of the way location meant a long train ride and a taxi cab ride with our guide to the site. Since the Japanese guide that I had previously used was not available, I tried “Guides by Locals” which had been recommended by several sources. I must admit based on my experience, I would also recommend them. The pagoda of Seigantoji serves as a perfect foreground and focal point for this photo.
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2018 APRIL
MARCH 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 1 Easter Sunday 3 4 5 6 7 Passover Ends 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Deadline to E-File W-3/W-2s & 25 26 27 28 29 30 31 2 1096/1099s
MAY 2018
S M T W T F S 1 2 3 4 5 8 9 10 11 12 13 14 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Forms 1040/1041/1120/ 3520/FinCEN Report 114 Due Last day for individuals, trusts/estates & C Corporations to file 2017 income tax 15 16 17returns & disclose any foreign bank/ 18 19 20 21 Emancipation Day financial accounts, unless a 6-month (Federal holiday) extension is requested Form 4868/7004 extension due and payment due for those requesting a 6-month extension Form 1040 ES/1041 ES/ 1120 ES Due 1st payment of 2018 estimated tax by individuals, 22 Earth Day 23 trusts/estates & C Corporations 25 26 27 28 24
29
301st Quarter Payroll Form 941 & TWC Form C-3 Due
BUDDHA PARK – Vientiane, Laos Buddha Park, also known as Xieng Khuan is a sculpture park located 15 miles southeast from Vientiane, Laos in a meadow by the Mekong River. The park which means “spirit city” contains over 200 Hindu and Buddhist statues and was built by a monk in 1958. The statues are made of reinforced concrete and are ornate and sometimes bizarre in design. Note the figure of Buddha featured in the center of the photograph with four hands helping others but also a row of skulls adorning his headdress. I had seen a picture of this park on the internet and thought it would be unique subject matter. In all honesty, this photo turned out even better than the one I had seen. Mine has much greener grass and the yellow foliage in full bloom.
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2018 MAY
APRIL 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 5 6 7 1 2 3 4 5 Cinco de Mayo 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
JUNE 2018
S M T W T F S 1 2 6 7 8 9 10 11 12 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Ramadan Begins 16 13 Mother’s Day Texas Franchise Return Due 17 18 19 Armed Forces Day Texas Franchise unless a 3 or 6-month 14 15extension is filed and Payment Deadline for business entities to pay payment made if applicable franchise tax if using EFT Form 990 Due Last day for payment exempt organizations to file 2017 income tax returns unless a 6-month extension is requested 20 21 Form 8868 Due for exempt 24 25 26 organizations requesting a 6-month extension 23 22
27 28 Memorial Day 29 30 31
THE WISTERIA FLOWER TUNNEL at Kawachi Fuji Garden, Japan Located in the city of Kaitakyushi, in the far western part of Japan, Kawachi Fuji Garden is home to an incredible 150 wisteria flowering plants spanning 20 different species. The garden’s main attraction is a wisteria tunnel that allows visitors to walk down an enchanting tunnel exploding with color. This is a private garden where you must pre-purchase your timed tickets for visiting. Norma and I scouted this location on a visit to Japan the previous November. We were told that the flowers are at their peak at the end of April or beginning of May. The exact date will vary depending on the weather, just like bluebonnets and azaleas in Texas. So, I planned my first visit for April 25th which proved to be too early. My backup date was a week later (aer a trip to Vietnam) which turned out to be perfect! My timed ticket was for the last period of the day from 4-6pm. I made sure that I was the furthest away from the entrance when they announced the closing of the garden. Walking very slowly, I allowed the crowds to exit the tunnel so that I was able to capture the beauty of the tunnel without crowds of people.
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2018 JUNE
MAY 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 5 1 2 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
JULY 2018
S M T W T F S 1 2 3 4 5 6 7 3 4 5 6 7 8 9 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
10 11 12 13 14 Flag Day 16 Ramadan Ends 1040 ES/1041 ES/ 151120 ES Due 2nd payment of 2018 estimated tax for individuals, trusts/estates & C Corporations
17 Father’s Day 18 19 20 21 22 23
24 25 26 27 28 29 30
SHWEDAGON PAGODA – Yangon, Myanmar The Shwedagon Pagoda is over 2,500 years old and is Myanmar’s most revered holy site. It enshrines strands of Buddha’s hair and other holy relics. The pagoda is covered with hundreds of gold plates and the top of the stupa is encrusted with over 7,000 diamonds, rubies, topaz, sapphires, and emeralds. The structure is 325 feet tall and located on a hill dominating the Yangon skyline. I made sure that we visited late aernoon into early evening so that I could capture the photo with the nighttime illumination of the pagoda against the backdrop of the deep blue sky.
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2018 JULY
JUNE 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 1 2 3 4 Independence Day 5 6 7 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
AUGUST 2018
S M T W T F S 1 2 3 4 8 9 10 11 12 13 14 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 2nd Quarter Payroll Form 941 & TWC Form 31C-3 Due Form 5500 Due for calendar year-end plans, unless a 4-month extension is requested
FISHERMAN – Inle Lake, Myanmar This iconic site on Inle Lake is of a fisherman with his conical net. This upright position has a number of advantages for the fisherman as they can see across the lake to spot the dense hyacinth weeds that are scattered just below the surface of the lake. At the same time, they can keep watch for tell-tale bubbles of schools of fish. The deceptively simple looking basket net has a spear sticking though the top of the frame. This is used to stir the weeds below exposing the fish. The fisherman can feel the fish bumping against the frame and releases the net to capture the fish. I took this photo in the late aernoon light and with the still waters was able to get a good reflection.
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2018 AUGUST
JULY 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 5 6 7 1 2 3 4 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
SEPTEMBER 2018
S M T W T F S 1 5 6 7 8 9 10 11 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
12 13 16 18 14Texas Franchise 15Texas Franchise Return 17Tax Info to TBK Payment Deadline for Due unless a 3-month Deadline to guarantee business entities to pay extension is filed and timely filing of Forms 1065/ remaining franchise tax if payment made if 1120S by September 17th using EFT payment applicable
19 20 21 22 23 24 25
26 27 28 29 31 30Tax Info to TBK Deadline to guarantee timely filing of Form 1041 by October 1st
MINGUN PAGODA – Myanmar Just an hour boat ride from Mandalay, Myanmar, along the banks of the Ayeyarwady River, lies the massive ruins of Mingun Pagoda. The history of the structure dates back to the end of the 19th century when King Bodawpaya wanted to build the largest pagoda in the country. He intended for it to be 105 meters high, but it only reached a height of 50 meters. Over the years several earthquakes have damaged the pagoda and the effects are clearly visible today. I decided that I wanted to photograph the pagoda with a young monk and an umbrella as my foreground, so I made arrangements prior to our boat trip there. As fate would have it, two National Geographic photographers were also there with the same idea! All of us were waiting for the perfect late aernoon light. All of the photographers were very happy with the end results!
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2018 SEPTEMBER
AUGUST 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 1 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
OCTOBER 2018
S M T W T F S Labor Day 1 2 3 4 5 6 2 3 4 5 6 7 8 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
9 10 11 12 13 14 15
Forms 1065/1120S/3520-A 16 Due Last day for calendar year 18 Yom Kippur 20 21 22 partnerships, S Corporations 17& foreign trusts to timely file 19Tax Info to TBK 2017 income tax returns Deadline to guarantee timely filing of Forms 1040 ES 1041 ES 1120 ES / / 1040/1120 by Due 3rd payment of 2018 October 15th estimated tax by individuals, trusts/estates & C Corporations 23 25 26 27 28 29 24
30 RICE TERRACES – Mu Cang Chai, Vietnam Mu Cang Chai is a rural district in far northeastern Vietnam very close to the border with China. The area is noted for its many terraced fields (mainly for rice) creating amazing landscapes which stretch down the mountain side. The best time to visit Mu Cang Chai is from mid-September to early October during the season when the rice fields are turning yellow and ready for harvest. Decent accommodations are lacking in this area, so my best option was a “homestay.” Turned out I was glad Norma was not on this particular trip. This location is becoming more of a tourist spot because of the rare circular rice terrace featured in this photo. Note the smoke in the right portion of the photo where they are burning the rice stalks from the already harvested rice fields.
TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 | Houston, Texas 77057 713.364.1700 | tbkcpa.com
2018 OCTOBER
SEPTEMBER 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 5 6 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Form 1041 Due 16 17 18 19 20 21 22 Last day for trusts & 1estates to timely file 23 24 25 26 27 28 29 2017 income tax returns 30
NOVEMBER 2018 S M T W T F S 7 9 10 11 12 13 1 2 3 8 Columbus Day 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
14 Forms 1040/1120/ 16 17 18 19 20 15FinCEN Report 114/ 3520 Due Last day for individuals to timely file 2017 income tax returns; no more extensions available
21 22 23 24 25 26 27
28 29 30 31Halloween 3rd Quarter Payroll Form 941 & TWC Form C-3 Due
TEMPLE OF THE GOLDEN PAVILION – Kyoto, Japan Kinkaku-ji, literally “temple of the golden pavilion,” is a Zen Buddhist temple in Kyoto, Japan and has been designated a world heritage site. It is one of the most beautiful buildings in Japan and is especially popular on a beautiful Fall day. The graceful three-story structure (50 feet in height) is totally covered in gold leaf and topped by a bronze phoenix. Although the location dates from the 14th century, the present pavilion structure was re-built in 1955 aer being destroyed by a fire. The golden pavilion is set in a magnificent Japanese strolling garden that extends over a pond that reflects the building. In spite of the large crowd on this crisp Fall day, I was able to work my way up to the edge of the pond to capture this photo using the reflection as my perfect foreground.
TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 | Houston, Texas 77057 713.364.1700 | tbkcpa.com
2018 NOVEMBER
OCTOBER 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
S M T W T F S 1 2 3 4 5 6 1 2 3 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
DECEMBER 2018
S M T W T F S Daylight Savings Election Day 1 4 5 6 7 8 9 10 Time Ends 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Texas Franchise Return Due Last day for business entities 11 Veterans Day 12 Veterans Day (observed) 13 to timely file; No more 16 17 14Texas Franchise 15extension available Payment Deadline for Form 990 Due Last day for business entities to pay exempt organizations to remaining franchise tax if timely file 2017 income tax using EFT payment returns Form 5500 Due Last day to timely file employee benefit plans 18 19 20 21 23 24 22 Thanksgiving
25 26 27 28 29 30
TERRACOTTA ARMY – Xian, China The army of terracotta warriors was discovered in 1974 by local peasants digging a water well. The awesome ranks of life-size pottery figures were made to guard the tomb of Qin Shi Huang, who unified China over 2,200 years ago. Excavations yielded three pits and over 7,000 soldiers, archers, and horses. The figures vary in height, uniform, and hairstyle according to rank, and their faces appear to be different for each individual statue. The terracotta warriors were originally painted bright colors, but today only a few have small amounts of paint. I took this photo in pit one using a wide-angle lens. I was so taken with the terracotta warriors that I had some replicas shipped back to Houston which now accessorize our home.
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2018 DECEMBER
NOVEMBER 2018 SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY S M T W T F S 1 2 3 1 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
JANUARY 2019 S M T W T F S First Day of Hanukkah 1 2 3 4 5 2 3 4 5 6 7 8 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
9 10 Last Day of Hanukkah 11 12 13 14 15
16 18 19 20 21 22 171120 ES Due 4th payment of 2018 estimated tax by C Corporations
23 24 25 Christmas Day 26 Kwanzaa 27 28 29 Christmas Eve
30 31 New Year’s Eve WAT PRATHAT DOI SUTHEP – Chaing Mai, Thailand This temple was founded in 1383 when the first stupa was built and over time has been expanded to add many more holy shrines. It is still a working Buddhist monastery today. To reach the temple there is a staircase of over 300 steps, but there is also a funicular cable car to the top, which was our choice. As with all temples appropriate dress is required, including the removal of shoes. This photo features a gold-plated “Chedi” which reaches a height of almost 50 feet. Also in the picture is a gold-plated parasol which is a symbol of royal regalia. I positioned myself in a corner area and with my wide-angle lens was able to capture the entire scene.
TBK CPA. THE ART OF ACCOUNTING 2603 Augusta, Suite 500 | Houston, Texas 77057 713.364.1700 | tbkcpa.com 3,749 Total
24 EMPLOYEES NUMBER 2017 9 CPAs Our numbers keep adding up... 3,263 o f
15 EMPLOYEES FORMS 2016 8 CPAs
2,248 FILED
12 EMPLOYEES with 2015 8 CPAs
IRS
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