INTERNSHIP PROGRAM AVAILABLE
"Creation of softwares that would help BIR and the Philippine Taxpayers in complying with the laws of this State.'
Join now by placing your name, email and mobile number on the space herein named 'Comment'
A DLSU Student who is about to graduate provided the following to #Kataxpayer, viz;
MEMORANDUM OF AGREEMENT
This Memorandum of Agreement is made and entered into in the City of Manila, Philippines by and between:
<COMPANY NAME> a corporation duly organized and existing under and by virtue of the laws of the Republic of the Philippines, having its principal office at <address>, represented by its Designation1, Name1, hereinafter referred to as “<Company>”
and
#DELASALLEUNIVERSITY,#COLLEGEOFCOMPUTERSTUDIES, an educational institution duly organized under the existing laws of the Republic of the Philippines, having its principal office at 2401 Taft Avenue, Manila, represented by its Dean, Dr. Merlin Teodosia C. Suarez, hereinafter referred to as “DLSUCCS”.
WHEREAS, <COMPANY>, in its concern to enhance the training and development of more and better information technology professionals, has agreed to provide technical support to the students of #DLSUCCS in the form of training on the current and latest developments in IT and its industry.
WHEREAS, DLSUCCS has instituted the CCS#INTERNSHIPPROGRAM wherein students undergo on the job training program at <COMPANY> as part of the college’s efforts to adequately expose its students to actual industry work situations, thereby enhancing their formal schooling.
NOW, therefore, for and in consideration of the foregoing premises, <COMPANY> and DLSUCCS hereby agree on and stipulate the following.
A. <COMPANY> shall:
1. undertake the selection process of the recommended students in adherence to <COMPANY> policies and guidelines in recruitment and selection for this purpose;
2. provide the venue and computer system project and assign personnel to take charge as well as supervise the onthejob training of students;
3. provide DLSUCCS students information, training, and support, in the maintenance and/or development of information systems;
4. provide students exposure to actual office environment;
5. accomplish the evaluation forms required by DLSUCCS in connection with the
onthejob training of their students;
6. issue certificates of completion to students who successfully finish their training under
this program; and,
7. designate a Program Coordinator who will coordinate with DLSUCCS the various
activities under this program.
B. DLSUCCS shall:
1. recommend students who will undergo onthejob training under the CCS INTERNSHIP PROGRAM for final selection/acceptance by <COMPANY>;
2. designate a CCS Linkage Officer who will coordinate with <COMPANY> on the various activities under this program; and,
3. together with the students, faculty and parents concerned, renounce and waive any claim against <COMPANY> for any injury or loss that the studenttrainees may sustain or may suffer, personal or pecuniary, in the performance of their duties and functions while under training not attributable to the negligence or willful act of any of the personnel of <COMPANY>. The waivers of the concerned parties shall be submitted to <COMPANY> prior to the commencement of the training.
C. Intellectual Property:
1. Intellectual property shall include any property defined as such by the Intellectual Property Code of the Philippines (RA 8293);
2. Any intellectual property owned by the parties prior to this agreement shall continue to be owned by them. The studentintern cannot use any confidential information or data from the company to create intellectual property without the express written approval of the company;
3. Any intellectual property independently created by the studentintern during the period covered by the practicum shall be exclusively owned by the studentintern. Should the company provide financial support for the creation of such intellectual property, the ownership of the intellectual property shall be subject to another agreement;
4. In case the studentintern jointly creates intellectual property with a person connected with the company, the intellectual property shall belong to them jointly. The proportion of ownership of the said intellectual property shall be subject of a subsequent agreement.
D. Under this CCS INTERNSHIP PROGRAM, the following terms and conditions are likewise included:
1. It is expressly understood that there will be no labormanagement relationship between <COMPANY> and the studentinterns of DLSUCCS.
2. The studentinterns will be personally responsible for any all liabilities for damage to property or injury to third persons, which may be occasioned by their fault, intentional or negligent acts while in the course of their training.
3. DLSUCCS shall see to it that the studentinterns complete the agreed scope of work within the agreed duration of the program.
4. DLSUCCS shall ensure that that all of its students under the CCS Internship Program will abide by the relevant company policies of <COMPANY>. In the event that any of the students violate any relevant company policy, then <COMPANY> shall have the right to immediately terminate the program in relation to such student by serving a written notice to DLSUCCS.
5. It is expressly understood by DLSUCCS and the studentinterns that all information on technology, manufacturing process, process standards, quality assurance methodologies, quality standards, production capabilities, raw materials purchasing, marketing, finance, and all other related documents, manuals, operational or technical matters that <COMPANY> shall make available shall be used for the sole purpose of performing their tasks under the internship program. All of these matters are classified as
confidential in nature and proprietary to <COMPANY>. DLSUCCS and the studentinterns hereby undertake to prevent transfer of such information by any of its members, consciously or unconsciously, to any party outside of <COMPANY> without the knowledge and written consent of <COMPANY>. The studentinterns hereby acknowledge this condition specifically after having read and affixed their individual signatures to the CONFIDENTIALITY AGREEMENT attached herewith which forms part of this Agreement.
E. DURA TION
This AGREEMENT shall be effective from AY 2013 to 2014 and shall be automatically renewable every year.
<COMPANY NAME>
___________________________________ NAME1
Designation1
SIGNED IN THE PRESENCE OF
___________________________________ NAME2
Designation2
BY:
COLLEGE OF COMPUTER STUDIES
___________________________________ DR. MERLIN TEODOSIA C. SUAREZ Dean
___________________________________ FEDERICO C. GONZALEZ
External Affairs Director
DE LA SALLE UNIVERSITY
ACKNOWLEDGEMENT
REPUBLIC OF THE PHILIPPINES) ________________ ) s.s.
BEFORE ME, a Notary Public for and in the City of __________________, this ____ day of ______________________ personally appeared:
NAME GOV’T ISSUED ID # DATE OF ISSUE VALID UNTIL NAME1
MERLIN TEODOSIA EB0059654 April 5, 2010 April 5, 2015 C. SUAREZ
who are known to me to be the same persons who executed the foregoing instrument and who further acknowledged that the same is their free and voluntary act and deed as well as that of the entities they respectively represent therein.
This Agreement consisting of four (4) typewritten pages including this page where this acknowledgment is typewritten, signed by said persons and their instrumental witnesses on each and every page thereof, refers to a MEMORANDUM OF AGREEMENT executed for the purpose therein set forth.
WITNESS MY NOTARIAL SEAL and SIGNATURE, on the date and place above written.
Doc No. _________; Page No. _________;

Book No. _________; Series of _________.
CONFIDENTIALITY AGREEMENT
In consideration of being an Intern at <COMPANY NAME>, the undersigned hereby agrees and acknowledges:
1. That during the course of internship, certain trade secrets of <COMPANY> may be disclosed; said trade secrets may consist but are not necessarily limited to:
a. Technical information: Methods, processes, formulae, compositions, systems, techniques, inventions, machines, computer programs and research projects.
b. Business information: Customer lists, pricing data, sources of supply, financial data, marketing, production, or merchandising systems or plans.
2. That during, or at any time after the termination of Internship, the Intern shall not use, or disclose to others, including future employees, any trade secrets, confidential information, or any other proprietary data of <COMPANY>
3. That upon the termination of Internship from <COMPANY>, the Intern shall return to the <COMPANY> all documents and property of <COMPANY>, including but not necessarily
limited to: reports, manuals, correspondence, customer lists, computer programs, and all other materials and all copies thereof relating in any way to <COMPANY>’s business, or in any way obtained during the course of Internship.
This agreement shall be effective upon the signing hereof and shall continue to be in force and in effect even after the termination of the Memorandum of Agreement signed between <COMPANY> and DLSU COLLEGE OF COMPUTER STUDIES.
Signed this ______ of __________________, 2014, in ___________________, Philippines.
___________________________ MARK SIMONE L. CABIE Intern, BSCSNE, DLSU CCS
Noted by: <COMPANY NAME>
___________________________ NAME1
Designation1
FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs
Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules
a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Share this to others if you opt.
https://www.facebook.com/photo.php?v=575422495904283&l=7882310579592794457
Saturday, 17 May 2014
Is the RMC 34-2014 a Jeopardy Assessment? HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?
Is the RMC 34-2014 a Jeopardy Assessment? #BIRrules
HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?
#ETM found #RMC34_2014 so intriguing. Its dispositive portion is reproduced hereunder, viz;
"It is, however, clarified that an assessment based on “Best Evidence Obtainable Rule” should not be automatically considered as a doubtful assessment. Scrutiny as to the surrounding circumstances that led to the issuance of such an assessment (e.g., assessments based on Revenue Memorandum Circular No. 23-2000, RMC No. 99-2010, etc.) should be thoroughly evaluated. The taxpayer’s failure to present or submit the required documents necessary to make the assessment of its tax liability makes it incumbent to the Bureau to resort to the application of the best evidence obtainable method to recover unpaid taxes due the government. Therefore, any assessment made as a result thereof is presumed prima facie correct and sufficient for all legal purposes."
To untrained minds, the above statement would bring confusion whether or not the assessment based on Best Evidence Obtainable Rule (BEO) is a#jeopardy_assessment. If there is confusion, all corrupt practices are lurking in the black-corner.
To clear and help the minds of those who are receiving a jeopardy assessment, the term 'jeopardy assessment' shall first be established. Accordingly, #RR30_2002referred to it as a tax assessment which was assessed without the benefit of complete or partial audit by an authorised revenue officer, who has reason to believe that the assessment and collection of deficiency tax will be jeopardised by delay because of the taxpayer’s failure to comply with the audit and investigation requirements to present his books of accounts and/or pertinent records, or to substantiate all or any of the deductions, exemptions, or credits claimed in his return.
Consequently, #BEO directly came from an assessment without the benefit of a complete or partial audit of the taxpayer's books of accounts and other accounting records. Thus, BEO is logically a jeopardy assessment.
Therefore, those who have a BEO assessment have also had a jeopardy assessment and are entitled, upon full compliance with the BIR Regulations, to a reduction of their jeopardy-assessed deficiency taxes by as much as sixty (60) percent.
It's the understanding ofwww.Facebook.com/Kataxpayer that the RMC 34-2014 only reiterates that all deficiency-tax-assessment compromise settlements, including the BEO, shall automatically be under the strict review and evaluation not only of the Regional Evaluation Board but also the National Evaluation Board. Therefore, a taxpayer cannot claim that his application is deemed approved upon payment and filing of the required form.
Finally, the BEO is presumed (in RMC 34-2014's language, 'prima facie') correct.
#Katax sanely says, 'Of course, how can a #taxpayeravail of the privileges that this State provides if the BEO shall not be considered to be correct. Otherwise, there would be no legal basis in applying for a compromise settlement, neither approving the application thereof. Common sense, people. Common sense."
FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accounting is the Key Against Tax Deficiency."
"OPTIONAL STANDARD DEDUCTION (#OSD)" TAX ACCOUNTING COURSE FOR VAT AND NON-VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)
Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules
Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends
To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.
HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?
#ETM found #RMC34_2014 so intriguing. Its dispositive portion is reproduced hereunder, viz;
"It is, however, clarified that an assessment based on “Best Evidence Obtainable Rule” should not be automatically considered as a doubtful assessment. Scrutiny as to the surrounding circumstances that led to the issuance of such an assessment (e.g., assessments based on Revenue Memorandum Circular No. 23-2000, RMC No. 99-2010, etc.) should be thoroughly evaluated. The taxpayer’s failure to present or submit the required documents necessary to make the assessment of its tax liability makes it incumbent to the Bureau to resort to the application of the best evidence obtainable method to recover unpaid taxes due the government. Therefore, any assessment made as a result thereof is presumed prima facie correct and sufficient for all legal purposes."
To untrained minds, the above statement would bring confusion whether or not the assessment based on Best Evidence Obtainable Rule (BEO) is a#jeopardy_assessment. If there is confusion, all corrupt practices are lurking in the black-corner.
To clear and help the minds of those who are receiving a jeopardy assessment, the term 'jeopardy assessment' shall first be established. Accordingly, #RR30_2002referred to it as a tax assessment which was assessed without the benefit of complete or partial audit by an authorised revenue officer, who has reason to believe that the assessment and collection of deficiency tax will be jeopardised by delay because of the taxpayer’s failure to comply with the audit and investigation requirements to present his books of accounts and/or pertinent records, or to substantiate all or any of the deductions, exemptions, or credits claimed in his return.
Consequently, #BEO directly came from an assessment without the benefit of a complete or partial audit of the taxpayer's books of accounts and other accounting records. Thus, BEO is logically a jeopardy assessment.
Therefore, those who have a BEO assessment have also had a jeopardy assessment and are entitled, upon full compliance with the BIR Regulations, to a reduction of their jeopardy-assessed deficiency taxes by as much as sixty (60) percent.
It's the understanding ofwww.Facebook.com/Kataxpayer that the RMC 34-2014 only reiterates that all deficiency-tax-assessment compromise settlements, including the BEO, shall automatically be under the strict review and evaluation not only of the Regional Evaluation Board but also the National Evaluation Board. Therefore, a taxpayer cannot claim that his application is deemed approved upon payment and filing of the required form.
Finally, the BEO is presumed (in RMC 34-2014's language, 'prima facie') correct.
#Katax sanely says, 'Of course, how can a #taxpayeravail of the privileges that this State provides if the BEO shall not be considered to be correct. Otherwise, there would be no legal basis in applying for a compromise settlement, neither approving the application thereof. Common sense, people. Common sense."
FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accounting is the Key Against Tax Deficiency."
"OPTIONAL STANDARD DEDUCTION (#OSD)" TAX ACCOUNTING COURSE FOR VAT AND NON-VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)
Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules
Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends
To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.
Marginal Income Earner, Senate Bill No. 2227
Marginal Income Earner, Senate Bill No 2227
by #Senator_Bam_Aquino
In the stated #Senate_Bill, #Bam suggested that those who are earning P150,000 and below annually shall be exempted from paying income tax, value-added income tax and percentage tax (source Interaksyon.com).
The said Senate Bill only reiterated the personal exemption of P50,000 and additional exemption of P100,000 for maximum of four (4) dependents of all individual taxpayers whether engaged in business or not (Total P150,000). Instead of earnings, it must say, "P5,000,000 and below cash sales and net receipts shall be exempted from any local and national tax."
#ETM is suggesting to Bam to improve the Barangay Micro Business Enterprise Law (#BMBE) which exempts business persons having a total assets of P3,000,000 and below from income tax but is subjecting the same to value-added/percentage tax.
#Kataxpayer is recommending that those individuals who have an asset based of P5,000,000 and below (subject to an automatic upward adjustment based on Consumer Price Index) shall be exempted in paying income tax, value added tax/percentage tax, but must withhold a tax from their purchases and are to be required to file ITR annually.
#Katax group is much willing to participate in drafting a law that would protect the interest of the small and medium individual taxpayers.
THE FILING #USELESS_BILLS SHOULD ALWAYS BE AVOIDED.
If you have a Comment about this issue, please place the same on the space below.
FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."
"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)
Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules
Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends
To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.
by #Senator_Bam_Aquino
In the stated #Senate_Bill, #Bam suggested that those who are earning P150,000 and below annually shall be exempted from paying income tax, value-added income tax and percentage tax (source Interaksyon.com).
The said Senate Bill only reiterated the personal exemption of P50,000 and additional exemption of P100,000 for maximum of four (4) dependents of all individual taxpayers whether engaged in business or not (Total P150,000). Instead of earnings, it must say, "P5,000,000 and below cash sales and net receipts shall be exempted from any local and national tax."
#ETM is suggesting to Bam to improve the Barangay Micro Business Enterprise Law (#BMBE) which exempts business persons having a total assets of P3,000,000 and below from income tax but is subjecting the same to value-added/percentage tax.
#Kataxpayer is recommending that those individuals who have an asset based of P5,000,000 and below (subject to an automatic upward adjustment based on Consumer Price Index) shall be exempted in paying income tax, value added tax/percentage tax, but must withhold a tax from their purchases and are to be required to file ITR annually.
#Katax group is much willing to participate in drafting a law that would protect the interest of the small and medium individual taxpayers.
THE FILING #USELESS_BILLS SHOULD ALWAYS BE AVOIDED.
If you have a Comment about this issue, please place the same on the space below.
FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."
"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)
Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules
Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends
To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.
PacMan, What Went Wrong? P3,000,000,000 Deficiency Tax Assessment
PacMan, What Went Wrong? #MannyPacquiaoversusKim
#EmelinoTMaestro's Point of View and Belief
#Katax felt so bad when he learned that #PacMan had decided to elevate his 3B deficiency tax assessment to the Court of Tax Appeals. In #ETM point of view, this action is similar to a last will and testament manifestation.
Being so furious and frustrated, #MannyPacquiao found comfort and protection from the arms of a counsel who advised him (and he adopted the suggestion) to go to#CTA in order to seek the lifting of the#Warrant_of_Garnishment that the BIR issued to him. By this gesture, the #PacquiaoFamily and#ViceGovernorJinky knock themselves out. Letwww.Facebook.com/Kataxpayer explain this statement.
Knock-out #1
To get a lawyer to handle a deficiency tax assessment amounting to 3 Billion Pesos would cost at least P5,000,000. Nothwithstanding, the Appearance Fee of at least P10,000 per day and Manifestation Fee of at least P20,000 per position paper would be collected by the very lucky lawyer. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.
Knock-out #2
To elevate a deficiency tax assessment of P3,000,000,000, the CTA would require PacMan to pay 1/2 of 1% of the said amount or P15,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished. Notwithstanding that Pacman created another nemesis in the names of CTA and Office of the Solicitor General (as BIR's rightful counsel)
Knock-out #3
The CTA found merit to the concerns of PacMan. But, it required him to place a bond in lieu of lifting the BIR's Warrant of Garnishment. Failure to do so, the Warrant shall remain valid and enforceable. Cost of the bond shall be twice the P3,000,000,000 deficiency tax assessment. Thus, if the premium rate is 1% of the said amount, the insurance premium to be paid is P60,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.
Knock-out #4
Of course, no insurance company would expose itself to a probable liability of P3,000,000,000 without requiring PacMan to present 'collaterals' that are commensurate to the said liability. Thus, PacMan may have his family's cash and properties to be placed as collaterals. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.
To summarise,
Lawyer's fee .............................................. P5,000,000
Judicial fee .................................................15,000,000
Surety Bond's premium ..............................60,000,000
Additional burden created thru CTA .......... 80,000,000
Less, BIR-garnished amount ....................... 1,000,000
Unwanted(Cash that can be saved)expense..79,000,000
Internal Revenue Commissioner Kim Henares said the BIR sees the CTA ruling as a victory as it guarantees protection of government interest. #KataxETM says, 'Amen.'
Next topic. 'How PacMan can save his Fortune?'
Lesson of the story.
1. As much as possible don't elevate your deficiency tax assessment to the CTA, it would create more problems.
2. Learn the secrets of the BIR because therefrom, you may legally reduce your deficiency tax assessments.
3. Use the Tax Accounting because the BIR doesn't use and understand the Financial/Managerial Accounting.
FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."
"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)
Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules
Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends
To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.
#EmelinoTMaestro's Point of View and Belief
#Katax felt so bad when he learned that #PacMan had decided to elevate his 3B deficiency tax assessment to the Court of Tax Appeals. In #ETM point of view, this action is similar to a last will and testament manifestation.
Being so furious and frustrated, #MannyPacquiao found comfort and protection from the arms of a counsel who advised him (and he adopted the suggestion) to go to#CTA in order to seek the lifting of the#Warrant_of_Garnishment that the BIR issued to him. By this gesture, the #PacquiaoFamily and#ViceGovernorJinky knock themselves out. Letwww.Facebook.com/Kataxpayer explain this statement.
Knock-out #1
To get a lawyer to handle a deficiency tax assessment amounting to 3 Billion Pesos would cost at least P5,000,000. Nothwithstanding, the Appearance Fee of at least P10,000 per day and Manifestation Fee of at least P20,000 per position paper would be collected by the very lucky lawyer. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.
Knock-out #2
To elevate a deficiency tax assessment of P3,000,000,000, the CTA would require PacMan to pay 1/2 of 1% of the said amount or P15,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished. Notwithstanding that Pacman created another nemesis in the names of CTA and Office of the Solicitor General (as BIR's rightful counsel)
Knock-out #3
The CTA found merit to the concerns of PacMan. But, it required him to place a bond in lieu of lifting the BIR's Warrant of Garnishment. Failure to do so, the Warrant shall remain valid and enforceable. Cost of the bond shall be twice the P3,000,000,000 deficiency tax assessment. Thus, if the premium rate is 1% of the said amount, the insurance premium to be paid is P60,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.
Knock-out #4
Of course, no insurance company would expose itself to a probable liability of P3,000,000,000 without requiring PacMan to present 'collaterals' that are commensurate to the said liability. Thus, PacMan may have his family's cash and properties to be placed as collaterals. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.
To summarise,
Lawyer's fee .............................................. P5,000,000
Judicial fee .................................................15,000,000
Surety Bond's premium ..............................60,000,000
Additional burden created thru CTA .......... 80,000,000
Less, BIR-garnished amount ....................... 1,000,000
Unwanted(Cash that can be saved)expense..79,000,000
Internal Revenue Commissioner Kim Henares said the BIR sees the CTA ruling as a victory as it guarantees protection of government interest. #KataxETM says, 'Amen.'
Next topic. 'How PacMan can save his Fortune?'
Lesson of the story.
1. As much as possible don't elevate your deficiency tax assessment to the CTA, it would create more problems.
2. Learn the secrets of the BIR because therefrom, you may legally reduce your deficiency tax assessments.
3. Use the Tax Accounting because the BIR doesn't use and understand the Financial/Managerial Accounting.
FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."
"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)
Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules
Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends
To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided
Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"
Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City
Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.
Friday, 25 April 2014
How to prepare a Letter that would suspend a revenue officer assigned to investigate you?
Sample letter to suspend a revenue officer who is assigned to investigate your books and accounting records #Katax
"Honorable Kim Henares
Commissioner of Internal Revenue
Thru : Director Nestor Valeroso,
Region No. 8, BIR, Makati City
Greetings.
Preamble
It shall be the duty of every Revenue District Officer or other internal revenue officers and employees to ensure that all laws, and rules and regulations affecting national internal revenue are faithfully executed and complied with, and to aid in the prevention, detection and punishment of frauds of delinquencies in connection therewith.
Case-statement
In response to my request for the issuance of Tax Clearance Certificate, Director Valeroso (Nestor) had issued an eLetter of Authority (eLA) dated August 15, 2013 authorising and assigning Mr. Rodolfo, Ms. Maria and Ms. Teresa to examine, for the taxable year 2012-1013, my books of accounts and other accounting records.
They were expected to finish their investigation on or before February 11. 2014 or one hundred eighty (180) days from the issuance date of the above eLA.
Despite my several written and phone-call requests, the said revenue officers deliberately failed and refused and still fail and refuse to issue the necessary Report of Investigation.
Conclusion
It shall be the duty of every Revenue District Officer to examine the efficiency of all officers and employees of the Bureau of Internal Revenue under his supervision, and to report in writing to the Commissioner, through the Regional Director, any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer of which he may obtain knowledge, with a statement of all the facts and any evidence sustaining each case.
“Being notoriously undesirable”, these revenue officers should be penalised. Accordingly, this Office and their superiors are required that an administrative sanction should be imposed to them without favour and flavour
Pages and Counterparts
This privileged communication has two (2) pages and five (5) counterparts.
Notice to the Office of the Ombudsman
I hereby request this Honourable Office to call a mediation conference between me and the concerned revenue officers in order to facilitate the extinguishment of their obligations to this State and stop my mental anguish that their inactions are bringing to me.
Prayer
In the name of the Almighty God, this Office is hereby encouraged to pray with me that a Preliminary Assessment Notice shall be issued within five (5) days from the receipt hereof.
It is also prayed that the penalties and sanctions shall be strictly imposed and implemented against the said revenue officers.
Finally, I pray that a reply shall be sent as soon as possible."
Bribing is not a profession. It's a curse. It's a disease.
All 2013 and 2014 accounting graduates from whatever schools, universities and colleges, you're all invited to attend the TAX ACCOUNTING COURSE 101 at Sofitel Hotel, Manila. Free of charge. Free Sofitel Snack. The price of the books shall only be your investment to yourself. Subject to change without notice/obligation. Applicable terms and conditions shall apply
Please place your Name, Email and Mobile inside the space 'Comment' hereof so that when the required number had been reached, you will be informed accordingly.
Sharing this would create a happy feelings to others.
Thanks. Salamat.
www.Facdbook.com/Kataxpayer
"Honorable Kim Henares
Commissioner of Internal Revenue
Thru : Director Nestor Valeroso,
Region No. 8, BIR, Makati City
Greetings.
Preamble
It shall be the duty of every Revenue District Officer or other internal revenue officers and employees to ensure that all laws, and rules and regulations affecting national internal revenue are faithfully executed and complied with, and to aid in the prevention, detection and punishment of frauds of delinquencies in connection therewith.
Case-statement
In response to my request for the issuance of Tax Clearance Certificate, Director Valeroso (Nestor) had issued an eLetter of Authority (eLA) dated August 15, 2013 authorising and assigning Mr. Rodolfo, Ms. Maria and Ms. Teresa to examine, for the taxable year 2012-1013, my books of accounts and other accounting records.
They were expected to finish their investigation on or before February 11. 2014 or one hundred eighty (180) days from the issuance date of the above eLA.
Despite my several written and phone-call requests, the said revenue officers deliberately failed and refused and still fail and refuse to issue the necessary Report of Investigation.
Conclusion
It shall be the duty of every Revenue District Officer to examine the efficiency of all officers and employees of the Bureau of Internal Revenue under his supervision, and to report in writing to the Commissioner, through the Regional Director, any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer of which he may obtain knowledge, with a statement of all the facts and any evidence sustaining each case.
“Being notoriously undesirable”, these revenue officers should be penalised. Accordingly, this Office and their superiors are required that an administrative sanction should be imposed to them without favour and flavour
Pages and Counterparts
This privileged communication has two (2) pages and five (5) counterparts.
Notice to the Office of the Ombudsman
I hereby request this Honourable Office to call a mediation conference between me and the concerned revenue officers in order to facilitate the extinguishment of their obligations to this State and stop my mental anguish that their inactions are bringing to me.
Prayer
In the name of the Almighty God, this Office is hereby encouraged to pray with me that a Preliminary Assessment Notice shall be issued within five (5) days from the receipt hereof.
It is also prayed that the penalties and sanctions shall be strictly imposed and implemented against the said revenue officers.
Finally, I pray that a reply shall be sent as soon as possible."
Bribing is not a profession. It's a curse. It's a disease.
All 2013 and 2014 accounting graduates from whatever schools, universities and colleges, you're all invited to attend the TAX ACCOUNTING COURSE 101 at Sofitel Hotel, Manila. Free of charge. Free Sofitel Snack. The price of the books shall only be your investment to yourself. Subject to change without notice/obligation. Applicable terms and conditions shall apply
Please place your Name, Email and Mobile inside the space 'Comment' hereof so that when the required number had been reached, you will be informed accordingly.
Sharing this would create a happy feelings to others.
Thanks. Salamat.
www.Facdbook.com/Kataxpayer
Sunday, 6 April 2014
How BIR allegedly harassed a taxpayer (Kataxpayer Facebook)?
SAMPLE ONLY AND SHOULD NOT BE USED FOR ANY LEGAL PURPOSE. THIS PRIVILEGED COMMUNICATION IS A PERSONAL BELIEF OF KATAX. DON'T SHARE OR DISSEMINATE ITS CONTENTS TO OTHERS
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF JUSTICE
MANILA
FOR THE URGENT ATTENTION OF HONORABLE SOJ LEILA DE LIMA
NPS DOCKET # XVI-INV-11J-00380
For: Violation of Sections 254 & 255, NIRC
Bureau of Internal Revenue (BIR)
Complainant, versus,
EMELINO T MAESTRO
Respondent.
x-------------------------------x
MOTION TO DISMISS
ATTEND A FREE TAX WORKSHOP AT SOFITEL HOTEL 'HOW TO CANCEL A BIR-electronic LETTER OF AUTHORITY USING ITS PRESCRIBED PROCEDURES?'
FREE SOFITEL SNACK
FREE LECTURE-WORKSHOP
FOR FREE TICKET, PLEASE EMAIL KATAX.JULIET@GMAIL.COM or REGISTER HERE http://www.emailmeform.com/builder/form/Zl0qaa3Cfu7
SUBJECT TO CHANGE WITHOUT NOTICE AND OBLIGATION
TERMS AND CONDITIONS APPLY
CLICK IMPORTANT ANNOUNCEMENT TO WIN A KNOWLEDGE
LEGAL PURPOSE
My objectives are
to supply the laws of the State that were deliberately skipped out
to explain the relevancy of these laws to my case
to request for the dismissal of this case for it contradicted the substantive laws
MEDIA RELEASES
On October 13, 2011, Deputy Commissioner for Legal and Inspection Group, Ms. Estela V. Sales (Estela) knowingly announced to the citizens of the Earth that based on the reports submitted and presumably approved by Commissioner Kim Henares (Kim), a tax evasion charge has been filed against me, EMELINO T MAESTRO.
To prove that this event really happened, I am submitting the following documents
BIR Weekender Brief (ending October 14, 2011) wherein Estela is spearheading the press conference and a clipping beside her picture in which the issues presumably being discussed is EMELINO T MAESTRO (Annex 3001)
BIR Media Release dated 13 October 2011 which was approved by Estela and presented EMELINO T MAESTRO as a tax evader (Annex 3002)
News clipping from www.philstar.com wherein EMELINO T MAESTRO was tagged as a tax evader (Annex 3003)
News clippings from newsinfo.inquirer.net where in wherein EMELINO T MAESTRO was tagged as a tax evader (Annex 3004)
MALFEASANCE DOES NOT BIND THE STATE
On July 15, 2010, Kim issued a Letter of Authority number 44654
In the said letter, she knowingly informed me that
under the RATE Program, I must allow the revenue officers whose names appeared therein (assigned in Revenue District Office No. 32) to investigate my 2007, 2008 and 2009 books of accounts and other accounting records.
a report of investigation shall be supplied to me once she already approved it.
On April 27, 2012, she deliberately issued a BIR Ruling of First Impression numbered M-043-2012 which says that ‘Based on the above provisions, Commissioner of Internal Revenue has a basis and authority to issue LOA (now, eLA). Accordingly, Letter of Authority No. 44654 dated July 15, 2010 is valid’ (Annex 3005).
Under Section 6(A), Kim is authorized to assigned revenue officers to investigate taxpayers’ returns and records. And, in my case, she knowingly assigned five (5) revenue officers having a rank lower than a division chief.
Clearly, she laid down her legal obligations that can be summed up as follows, viz;
First, there will be an investigation of my books of accounts and other accounting records which for the record, are in the control and possession of her Officer prior to the filing of criminal charge against me.
Finally, she obligated herself to inform me by way of issuing/submitting to me a duly approved report of investigation.
For the record, the report of investigation, which sometimes is attached and form an integral part of the Notice for Informal Conference, is yet to be prepared and issued.
To prove it, I quote the statement of her subordinate, Manila Regional Director Simplicio A Madulara, pursuant to his February 29, 2012 letter to me, “With respect to the Notice for Informal Conference, Preliminary Assessment Notice and Final Assessment Notice, it is informed that these notices are yet to be issued to you as your 2007 audit case is still on-going with Revenue District office No. 32.” (Annex 3006)
NO OFFICIAL CAPACITY
Where did Neil Cordero (Neil) and Eulema DV Demadura (Eulema) who were both assigned at Special Investigation Division of Revenue Regional Office No. 6 and not at Revenue District Office No. 32 get their official capacity and authority to investigate me?
Until now, Neil and Eulema knowingly failed and refused and still fail and refuse to produce a Letter of Authority which would confirm and affirm that they are first authorised and empowered by Kim to investigate my 2007, 2008 and 2009 tax returns and records.
How did Neil and Eulema (on October 13, 2011) arrive at their alleged deficiency VAT and income tax assessments when the investigation on my books of accounts and other accounting records is still on going as at February 29, 2012?
Therefore the figures that Neil and Eulema produced and submitted to this Honorable Office are incorrect/bogus and did not undergo the prescribed procedures that Section 269(D), NIRC is obliging them to do, viz;
“Violations Committed by Government Enforcement Officers. - Every official, agent, or employee of the Bureau of Internal Revenue or any other agency of the Government charged with the enforcement of the provisions of this Code, who is guilty of any of the offenses herein below specified shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000) and suffer imprisonment of not less than ten (10) years but not more than fifteen (15) years and shall likewise suffer an additional penalty of perpetual disqualification to hold public office, to vote, and to participate in any public election: xxx (d) Offering or undertaking to accomplish, file or submit a report or assessment on a taxpayer without the appropriate examination of the books of accounts or tax liability, or offering or undertaking to submit a report or assessment less than the amount due the Government for any consideration or compensation, or conspiring or colluding with another or others to defraud the revenues or otherwise violate the provisions of this Code”
DUE PROCESS HAS BEEN VIOLATED
I had been deprived of the DUE PROCESS.
Aside from the eLA, no other document from the time that I received it until DCIR Sales, on October 13, 2011, made her quad-media releases was deliberately served to me.
Contrary to the statements, information and promises stated in the said eLA, Kim, Sales, Neil and Eulema did not even
bother to use/look at my books and other accounting records
conduct a thorough audit/investigation thereon
provide me a copy of the alleged Kim-approved report of investigation
I just learned that I have an outstanding deficiency income tax and value added tax liabilities through televisions, newspapers, radios and BIR website.
I was deprived to know how did Neil and Eulema come up with the amounts of deficiency income and value added taxes.
Although the Record/Report of Investigation (ROI), pursuant to Revenue Memorandum Order No. 53-2010 (Annex 3007) is considered as an official document and its contents are prohibited to be disclosed, divulged and discussed to any person other than those directly concerned thereto, the quad-media and the millions viewers/listeners/readers of TV/radio/newspapers/BIR Media Release were the first to know that the record/report of investigation is already prepared, reviewed, approved and released. Clearly, the substantive law was deliberately violated which for quick reference is published hereunder, viz;
Section 270, NIRC. Unlawful Divulgence of Trade Secrets. Any officer or employee of the Bureau of Internal Revenue who divulges or makes known in any other manner to any person other than the requesting foreign tax authority information obtained from banks and financial institutions pursuant to Section 6(F), knowledge or information acquired by him in the discharge of his official duties, shall, upon conviction, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both.
It is a sign of respect and obedience to the laws of the State that before the report of investigation, if it is really Kim-approved, shall be leaked to the quad-media, I should first be advised of its existence and contents.
According to BIR prescribed/legal proceedings that is Revenue Memorandum Order No. 27-98 (Annex 3008), no Report of Investigation shall be approved unless the taxpayer is given the chance to be informed of the nature of the findings and the result of audit.
They knowingly humiliated me in the eyes of the public.
Their real purpose might be to inflict lasting pains and unbearable stresses..
The statement of Kim that I shall be informed of her duly approved report of investigation was deliberately ignored, disregarded and skipped off in order to gain favorable approval from the Filipino people.
MY LEGAL DUTY
It is my duty to the State and to this Office to inform them of any malfeasance, incompetence, negligence and delinquency (acronym, ‘MIND’) that willfully perpetuated by the complainants and their cohorts. For quick reference, I publish hereunder the applicable procedure, viz;
Interprovincial Autobus Co., Inc. v. Collector, 98 Phil 290. Assessments are prima facie presumed correct and made in good faith. The taxpayer has the duty of proving otherwise. In the absence of proof of any irregularities in the performance of official duties an assessment will not be disturbed. All presumptions are in favor of tax assessments.
The act of proclaiming to the entire world that I am a tax evader is contrary to the laws of the State and has no legal leg to stand on.
Their actions from the preparation and filing of the Criminal Complaint were consciously and maliciously planned and executed.
My right to due process is totally disregarded.
My privacy and public image as a law-abiding citizen/taxpayer was directly attacked.
In other words, the purpose of the criminal complaint is to tarnish my character and credibility.
In making a decision to this instant case, the substantive laws as shown below should be upheld and strictly implemented, viz;
Section 11, Book 1, 1987 Administrative Code. “The State's Responsibility for Acts of Agents. - (1) The State shall be legally bound and responsible only through the acts performed in accordance with the Constitution and the laws by its duly authorized representatives, and (2) The State shall not be bound by the mistakes or errors of its officers or agents in the exercise of their functions.”
Section 39, Ibid. No subordinate officer or employee shall be civilly liable for acts done by him in good faith in the performance of his duties. However, he shall be liable for willful or negligent acts done by him which are contrary to law, moral, public policy and good customs even if he acted under orders or instructions of his superiors.
Section 8, Republic Act No. 9335. Liability of Officials, Examiners and Employees of the BIR and the BOC. – The officials, examiners, and employees of the Bureau of Internal Revenue and the Bureau of Customs who violate this Act or who are guilty of negligence, abuses or acts of malfeasance or misfeasance or fail to exercise extraordinary diligence in the performance of their duties shall be held liable for any loss or injury suffered by any business establishment or taxpayer as a result of such violation, negligence, abuse, malfeasance, misfeasance or failure to exercise extraordinary diligence.
In other words, if the acts of the BIR is contrary to the law, public order and public policy, they shall not bind the State as well as the BIR and the DOJ. Neither the State can use them to create rights and impose obligations and penalties.
I publish Section 228, NIRC, in relation to the BIR Letter of Authority issued to me, viz;
“When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings: provided, however, That a pre-assessment notice shall not be required in the following cases: (a) When the finding for any deficiency tax is the result of mathematical error in the computation of the tax as appearing on the face of the return; or (b) When a discrepancy has been determined between the tax withheld and the amount actually remitted by the withholding agent; or (c) When a taxpayer who opted to claim a refund or tax credit of excess creditable withholding tax for a taxable period was determined to have carried over and automatically applied the same amount claimed against the estimated tax liabilities for the taxable quarter or quarters of the succeeding taxable year; or (d) When the excise tax due on exciseable articles has not been paid; or (e) When the article locally purchased or imported by an exempt person, such as, but not limited to, vehicles, capital equipment, machineries and spare parts, has been sold, traded or transferred to non-exempt persons. The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void.”
Speaking aloud! Kim and her accomplices would justify their actions by way of saying that there is no need to issue an assessment prior to the filing of a criminal case to this Office.
Again, to refute dearly what might had been in their mind, Section 228, NIRC must be consulted and logically analyzed. And, in doing so, one can clearly identify and completely pinpoint the cases that do not need a notice of assessment. For easy reference, I publish, again, its provision hereunder, viz;
(a) When the finding for any deficiency tax is the result of mathematical error in the computation of the tax as appearing on the face of the return; or
(b) When a discrepancy has been determined between the tax withheld and the amount actually remitted by the withholding agent; or
(c) When a taxpayer who opted to claim a refund or tax credit of excess creditable withholding tax for a taxable period was determined to have carried over and automatically applied the same amount claimed against the estimated tax liabilities for the taxable quarter or quarters of the succeeding taxable year; or
(d) When the excise tax due on exciseable articles has not been paid; or
(e) When the article locally purchased or imported by an exempt person, such as, but not limited to, vehicles, capital equipment, machineries and spare parts, has been sold, traded or transferred to non-exempt persons.
For the record, my case does not fall within the purview of the above exemptions.
Finally, Philippine Supreme Court had already warned the BIR that before any criminal charge shall be filed, a notice of deficiency tax assessment should first be delivered to me, viz;
“An assessment fixes and determines the tax liability of a taxpayer. As soon as it is served, an obligation arises on the part of the taxpayer concerned to pay the amount assessed and demanded. Hence, assessments should not be based on mere presumptions no matter how reasonable or logical said presumptions may be." G.R. No. L-13656 January 31, 1962
“In order to stand the test of judicial scrutiny, the assessment must be based on actual facts. The presumption of correctness of assessment being a mere presumption cannot be made to rest on another presumption” G.R. No. 112024 January 28, 1999
The above substantive law would encourage this Office that indeed, the due process had deliberately been disrespected.
Twice, the NIRC said, viz;
“he (BIR Commissioner) shall first notify the taxpayer of his findings”
“The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void.”
Until now, I have yet to receive the so-called deficiency VAT and income tax assessments.
Since there is a deliberate failure/refusal to serve them to me, the deficiency tax assessment notice/s that was/were submitted and became an integral part of the Criminal Complaint Affidavit is void ab initio.
If the legal basis or foundation of the said Affidavit is void ab initio, the Affidavit is also void ab initio.
MOTION FOR REINVESTIGATION AND REASSIGNMENT
I heard that my case was already reassigned to another Prosecuting Attorney. However despite one (1) Motion For Speedy resolution and four (4) Motions for Reinvestigation and Reassignment had been filed as early as February 14, 2012, the schedule of hearing is yet to be received.
For the records, all files, motions, notices and communications that I already submitted to this Office shall form a part hereof and be harmonized thereto in order to produce a system or position which should favor me or my case.
CONCLUSION
The acts perpetuated knowingly by the complainant revenue officers are contrary to laws of the State.
Since it is contrary to the laws of the State, they are not binding and enforceable against the State.
The State shall consider it as a mere scratch paper.
Without conducting a preliminary investigation, the case may be dismissed
PAGES AND COUNTERPARTS
As a privileged communication, this has 6 pages and 6 original counterparts.
COPY CIRCULATED
In aid of legislation, a copy shall be sent to Chair., Ways and Means, House and Senate. To investigate administratively the concerned revenue officers, a copy shall be sent to the President of the Philippines. To investigate cases other than administrative in scope, a copy shall be sent to the Executive Justice, Court of Tax Appeals. The copy of Neil/Eulema and Hon SOJ Leila De Lima shall be delivered personally.
PRAYER
In the name of the Almighty God, I humbly pray and move that the FRUIT OF THE POISONOUS TREE shall be consistently applied and this framed-up case shall, based on the above explanations and corresponding evidences, be dismissed accordingly.
VERIFICATION
I aver and assert that
I cause this to be prepared
I did read and knows its contents
the allegations herein are true and correct of my own knowledge.
SIGNATURE
Emelino T Maestro
TIN 129 596 230
Mobile 0998 979 3922
Unit 419, Corporate 101, Mother Ignacia, Quezon City
To valid and enforceable, all notices, orders, resolutions, affidavits, annexes, evidences and other communication shall be sent either via registered mail or personal delivery at the address presented below my name.
It is legally agreed and accepted that my actual receipt thereof shall be the reckoning moment where the rights and obligations shall begin to run or are created and the principle of estoppel shall be an irrelevant/inadmissible justification.
CERTIFICATION
I hereby certify that I have personally examined the signatory hereof and I am satisfied that he fully understands and voluntarily executed this.
JURAT
SUBSCRIBED AND SWORN BEFORE ME
Saturday, 5 April 2014
SUCCESS STORY: former Janitor to Millionaire Tax Consultant (TAXNOCRAT)
SUCCESS STORY: former Janitor to Millionaire Tax Consultant
The person wearing an orange T-shirt is Eric and beside him, of course, it's me -Katax or Kataxpayer.
Katax cannot help but to be Proud of the achievement that Eric had already reached.
As lowly ranked Janitor at the PGH, he dreamt that he wanted to be a Certified Public Accountant (different from the current cpas [Copy-Paste Accountants], Ha! Ha! Joke only.). With tenacity and determination, he already reach his goal.
During the 'HOW TO CANCEL an eLA Using the BIR-prescribed Procedures?' workshop, he emphatically encouraged all the participants to think different (Motto of Steve Jobs, Founder of Apple {iPhone}) and not just be contented with the common solution being offered by lawyers and cpas that is Fixing.
He emphasised, "Learn and timely apply the laws of this Land because it would save taxpayers from bribing BIR officials and hiring incompetent consultants."
Recently, he is talking big of his experience that is he had cancelled an eLetter of Authority somewhere in the Visayas Region and as a token of gratitude, the now stress-free owner of the said business had provided him a free use of a brand new, top of the line Mitsubishi Montero.
He thanked Katax for the knowledge and knowhow that the latter imparted to him.
Katax, 'Eric, well-done. Keep enriching yourself by way of empowering the Visayans'
Would you like to be the next "TAXNOCRAT"?
FOR UPCOMING EVENTS
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katax.juliet@gmail.com
Manila Office 921 6107/439 3918
text 0922 801 0922/0998 979 3922
Salamat🚮🚭
The person wearing an orange T-shirt is Eric and beside him, of course, it's me -Katax or Kataxpayer.
Katax cannot help but to be Proud of the achievement that Eric had already reached.
As lowly ranked Janitor at the PGH, he dreamt that he wanted to be a Certified Public Accountant (different from the current cpas [Copy-Paste Accountants], Ha! Ha! Joke only.). With tenacity and determination, he already reach his goal.
During the 'HOW TO CANCEL an eLA Using the BIR-prescribed Procedures?' workshop, he emphatically encouraged all the participants to think different (Motto of Steve Jobs, Founder of Apple {iPhone}) and not just be contented with the common solution being offered by lawyers and cpas that is Fixing.
He emphasised, "Learn and timely apply the laws of this Land because it would save taxpayers from bribing BIR officials and hiring incompetent consultants."
Recently, he is talking big of his experience that is he had cancelled an eLetter of Authority somewhere in the Visayas Region and as a token of gratitude, the now stress-free owner of the said business had provided him a free use of a brand new, top of the line Mitsubishi Montero.
He thanked Katax for the knowledge and knowhow that the latter imparted to him.
Katax, 'Eric, well-done. Keep enriching yourself by way of empowering the Visayans'
Would you like to be the next "TAXNOCRAT"?
FOR UPCOMING EVENTS
www.Facebook.com/
katax.juliet@gmail.com
Manila Office 921 6107/439 3918
text 0922 801 0922/0998 979 3922
Salamat🚮🚭
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