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1. RR 12-99. Notice for informal conference. – The Revenue Officer who audited the taxpayer’s records shall, among others, state in his report whether or not the taxpayer agrees with his findings that the taxpayers is liable for deficiency tax or taxes. If the taxpayer is not amenable, based on the said Officer’s submitted report of investigation, the taxpayer shall be informed, in writing, by the Revenue District Office or by the Special Investigation Division, as the case may be (in the case Revenue Regional Offices) or by the Chief Division concerned (in the case of the BIR National Office) of the discrepancy or discrepancies in the taxpayer’s payment of his internal revenue taxes, for the purpose of “Informal Conference,” in order to afford the taxpayer with an opportunity to present his side of the case. If the taxpayer fails to respond within fifteen (15) days from date of receipt of the notice for informal conference, he shall be considered in default, in which case, the Revenue District Officer or the Chief of the Special Investigation Division of the Revenue Regional Office, or the Chief of Division in the National Office, as the case may be, shall endorse the case with the least possible delay to the Assessment Division of the Revenue Regional Office or the Commissioner or his duly authorized representative, as the case may be, for appropriate review and issuance of a deficiency tax assessment, if warranted.

1. It is imperative that the administrative penalty shall be imposed on the revenue officers involved without further hearing and demand thereof. 
1. I culled from the relevant BIR revenue issuances that the penalty for the failure and refusal, and continue failure and refusal to conduct and conclude an audit investigation is 6-month suspension without pay.
1. G.R No. 185371. The persuasiveness of the right to due process reaches both substantial and procedural rights and the failure of the CIR to strictly comply with the requirements laid down by law and its own rules is a denial of Metro Stars right to due process. G.R. No. 222743. The ease by which the BIR’s revenue generating objectives is achieved is no excuse for its non-compliance with the statutory requirement under Section 6 and with its own administrative issuance.
2. In the parlance of the Penal Code, the infraction falls under the term ‘criminal negligence’.

CONCLUSION.

1. The revenue officers involved in the conduct of investigation must either be suspended for six (6) consecutive months without pay or dismissed from the government service for failure and refusal, and continued failure and refusal to perform their ministerial functions within the prescribed moments set forth by the Tax Code.
2. The audit-investigation shall be suspended pending the final determination of the issues presented herein and to allow the investigating or ruling body to appreciate the pieces of evidence presented. 
1. (CTA EB Case No. 1535). Continuous practice of and act for a long period of time, unchecked and unnoticed, does not make it the law. While the Court En Banc appreciates the efforts of the CIR to comply with its mandate of tax collection, he must be reminded to exercise due diligence in the performance of his functions. Being the head of the government agency empowered to assess and collect all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgment in all cases decided in its favor by the CTA and the ordinary courts, he must see to it that all his issuances are in accordance with the provisions of the 1997 NIRC and its amendatory laws, and that the same will be followed by no less than the officers and employees who are tasked to conduct the audit, assessment, and collection under his name.
1. (GR # 159694). The Philippine Government and its taxpayers must not condone errant or enterprising tax officials, as they are expected to be vigilant and law-abiding.

PRAYER.

1. The following are my prayers that need relevant answers.
1. This Honourable Office shall accept and acknowledge this document upon its presentment; 
2. This Honourable Office shall dispense every lawful remedies that favour me; 
3. This Honourable Office shall prepare and issue a written resolution or reply by 5 p.m. tomorrow or according to RA 11032, three days from the date of receipt of this document, whichever is appropriate. 
2. The failure and refusal of the revenue officers involved to perform their ministerial tasks shall give due course to the preparation, and submission of a FORMAL DEMAND TO CONCLUDE AN AUDIT INVESTIGATION.

BIR Forms and other government reports, Reportorial accounting

1. The Tax Code explicitly mandated the BIR Chief to delegate his power and authority to a subordinate, through legal proceedings, BIR issuances, etc. 
1. The duties and functions that the BIR Chief delegated to these revenue officers form part of their daily routine and legal obligations. An obligation, as every taxpayer knows, is a juridical necessity to give, to do or not to do. More importantly, these regular obligations are needed to be upheld and extinguished not only to protect the interest of the Government of the Republic of the Philippines but more significantly, the welfare and rights of the taxpaying public, just like me.
1. This way, the acts and communications executed against their obligations do not create any legal right; much more a responsibility that is worthy of extinguishment.
2. Equally important, the revenue officers involved shall endeavour to implement the BIR’s policies and programs promptly, conscientiously, efficiently and effectively, and should do his part in supporting the BIR’s efforts to attain its goals and objectives. 

1. Non-compliance therewith shall be considered as Inefficiency and Incompetence in the Performance of Official Duties and shall constitute a Grave Offense.
1. Article 27, Civil Code. Any person suffering material or moral loss because a public servant or employee refuses or neglects, without just cause, to perform his official duty may file an action for damages and other relief against the latter, without prejudice to any disciplinary administrative action that may be taken

1. Further, the original and ministerial functions of the revenue officers involved are to strictly obey our Tax Code, jurisprudence and BIR issuances.

1. Our laws disfavours the non-performance of these functions.
2. Justice favours the right and privileges of the taxpayer when doubts exist within the implementation and interpretation of our laws.
1. Please read and give credence to all the footnotes because they will give anybody a divine light that will lead someone to see the lies and the truth.

1. According to Revenue Memorandum Order (RMO) No. 19-2015, the result of the examination shall be completed within 180 days from the issuance date of the BIR’s Letter of Authority (LoA).

1. The term ‘RMO’ or “Revenue Memorandum Order’ is defined, per RAO 1-2003, as “These are directives or instructions outlining procedures, techniques, methods, processes, operations, activities, work flow, and the like, which are necessary to carry out programs or to achieve policy goals and objectives. These issuances may be of general or of limited scope yet in any case require definite compliance by those concerned. They are not addressed to any particular group of employees or offices because they are for general information, but those directly concerned with the compliance of these provisions are either definitely stated, or unmistakably implied thereat.”
1. On January 25, 2019, I received an LoA which is dated on January 15, 2019 and signed by the good RD.
2. It informed me that my books of accounts and other accounting records for the taxable year 2018 are required to be assembled and presented for a regular and routine audit-examination.
3. Also, it requested that I permit the revenue officers whose names appeared thereon to conduct an audit-examination thereof.
4. Once that it is concluded, the approved result of the examination shall be given to me without delay, purpose of evasion or demand notice.

1. More than 180 days from the date when the LoA was issued were wasted. Still, the revenue officers involved exerted no concrete and complete efforts to hold a closing conference prior to the preparation and delivery of the ‘Notice For Informal Conference’. 
1. RAMO 1-2000. Essential to an effective audit of internal revenue tax liabilities is the holding of a closing conference with the taxpayer before the preparation of the Final Report of Investigation by the Revenue Officer assigned to the tax case. During this time, the Revenue Officer and his supervisor explain to the taxpayer how the assessment of his tax liability was arrived at. Necessary time and patience should be devoted to a discussion of any proposed adjustments to ensure that the taxpayer has a proper understanding of the issues. Tact and discretion are required in pointing out errors in books and records in order to avoid discrediting an employee or representative of the taxpayer. If necessary, the records of the case shall be presented to the taxpayer to document the Revenue Officer’s findings. The taxpayer shall then be allowed to examine such records and to present his arguments. If the taxpayer agrees with the audit findings, he shall be made to sign an Agreement Form. If not, the Revenue Officer shall give the taxpayer enough time to document his objections to the proposed assessment.

Last day to file BIR Form No. 2118-DA, Extension to May 23, 2020 is a Must

Let us help one another in raising the needed revenue for the fight against COVID-19.

Purpose of auditing tax returns or BIR Forms by the revenue officers whose names appeared on the face of a BIR's Letter of Authority

Q. 😁What are the purposes of the Revenue Officers whose names appeared on the face of a BIR's Letter of Authority?
A. 🥰 RAMO 1-2000. The purposes of auditing the books of accounts and other accounting records are (1) to ascertain the correctness and validity of entries, and (2) to determine the propriety of application of tax laws. Meaning, your GAAP-based (now, PFRS-based) financial statements, from the eyes of the Revenue Officers, are TOTALLY INCORRECT AND NOT TAX-LAW COMPLIANT. In EmelinoTMaestro's 30-year experience, your failure to align your documentation, bookkeeping and reportorial behaviour to our tax laws always resulted in getting a very BIG DEFICIENCY TAX ASSESSMENTS. Finally, in examining your books and records, our laws required these Revenue Officers to use only the Revenue Audit Memorandum Order in the conduct of their audit and investigation.

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Where to Get Your Next Business Opportunities? ETM Exposes Part 2

2018 Tax Amnesty, Bicameral Report

THE bicameral conference committee reconciling the tax amnesty bills agreed to give taxpayers the option to submit either a statement of total assets or a statement of assets, liabilities and net worth (SALN), along with a general tax amnesty return, when availing of the amnesty.

The committee had yet to approve the bill on Monday due to disagreement on the provisions covering the amnesty’s exemptions. A number of other provisions have been reconciled, such as the general tax amnesty requirements.

House Bill No. 8554 requires the submission of the statement of total assets when filing for a general tax amnesty, with amnesty payments set at 2% of assets, while Senate Bill No. 2059 requires a SALN, at a corresponding rate of 5% of net worth.

Senator Juan Edgardo M. Angara, who chairs his chamber’s ways and means committee, said a compromise was reached among the House and Senate representatives to the bicameral conference committee to offer both requirements as options.

He said providing options for taxpayers will encourage more Filipinos to avail of the amnesty. He added that this mechanism would also increase collections for the government.

“Our theory is to make the amnesty as attractive as possible. We want the people to be encouraged to legitimize any transactions on any wealth that has been accrued. Many of these are not collected by the BIR (Bureau of Internal Revenue) so it’s actually to clean up the system and also raise revenue for the government,” he told reporters.

“A successful amnesty is premised on the availment by the large majority of taxpayers. So the more attractive it is, providing an option will definitely make it more attractive,” he added.

If a taxpayer opts for the statement of total assets, the general amnesty tax rate will be 2% of his or her total assets as of Dec. 31, 2017. If the taxpayer provided a SALN, the rate will be 5% of his or her net worth as of the same date.

“That’s the compromise. We adopted both,” Mr. Angara said.

The tax amnesty bill provides taxpayers a one-time amnesty for estate taxes, unpaid general taxes and delinquencies. It forms part of the so-called Package 1B, consisting of provisions that had been stricken from Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion Act (TRAIN) law.

Aside from the provisions on the general tax amnesty documents, the House and Senate panels also agreed to include the Bureau of Customs (BoC) collections in the bill’s general tax amnesty coverage.

They also removed a provision from the House Bill which disqualifies the total assets option if assets are 30% or more understated. (Business World)