RULES ON WORKING OUTSIDE OFFICE (EMPLOYEE)

RULES ON WORKING OUTSIDE OFFICE

1. GENERAL PURPOSE.  The primary objective is to define, specify and prescribe the policies and guidelines in handling opportunities and solving problems directly related to an an employee who is either working outside office, away from office or from home.

1. DEFINITION. When used herein, the following terms shall have the following legal meanings.

1. Employee refers to an individual who has a valid Working Outside Office Contract 
2. Employer means ETM TAX AGENT OFFICE
3. Working Outside Office means that the relevant office job, work, activity, report, and the likes which are usually executed inside an office space are consciously and competently planned and performed other than the place/s of office/production of the employer
4. Person means an individual, trust, estate, corporation, partnership, joint venture, local government, national government, government-owned and controlled corporation and the likes regardless of organizational structure and whether regularly registered or not.
5. ETM refers to Emelino T Maestro and his business, corporations, groups, associates, projects, programs, immediate families and relatives, and staff
6. Quota refers to a periodic and expected amount of sales or number of people required to be present in an event
7. Taxpayer refers to existing and potential customers and clients 
8. Product means the books, position papers, seminars, trainings, workshops, tax accounting, tax consultancy, franchising, space rental, and others as hereinafter included and identified
9. Commission refers to an amount in Philippine Peso (peso) as a payment to a work achieved and performed satisfactorily and successfully. 
10. Compensation means a salary, a wage, a renumeration or an income payment and other fringe benefits provided by law or as agreed upon.
11. Benefit refers to allowances, de minimis and other perks and privileges that an employer would supply to his employee. As it is a prerogative/right, the employer may suddenly suspend, withhold or stop its implementation with or without explanation, cause and justification.
12. Satisfactorily and successfully means within the rules and/or concurrence/acceptance of ETM
13. Event refers to a seminar, course, workshop or training
1. QUALIFICATION. 
1. Able, willing and interested to work outside the usual place of office 
2. Age, gender, educational attainment, skill, experience and the likes restrictions are suspended 
2. APPLICATION FORM.
1. A resume’ having not limited his/her complete name, mobile number, postal address, Taxpayer Identification Number (TIN), email address, and 2 x 2 current picture shall be sent via email to kataxpayer@gmail.com.
2. Once qualified,  
1. duly accomplished BIR Form No. 2305 for currently/previously employed
2. previous employer’s BIR Form No. 2316 for currently/previously employed
3. duly accomplished BIR Form No. 1902 for fresh graduate or has no TIN
4. NSO Certified Birth Certificate of Dependents
5. Marriage Contract for married individual
6. Barangay’s Certificate 
1. House/Home Location 
2. Good Moral Character
7. NBI Clearance
8. SSS ID or relevant document
9. PhilHealth ID or relevant document
10. PAG-IBIG ID or relevant document
11. List of equipments to be used/utilized
12. Detailed description of work to be performed/pursued diligently
13. Selling/marketing methods and approaches to be undertaken
3. CORE FUNCTION.
1. Know the ETM-product 
2. See a lot of taxpayer 
3. Ask all of them to buy
4. Use common sense
4. WORK DESCRIPTION.
1. Understand the product that is being offered to the taxpayer
2. Develop business relationships therewith 
3. Explain the benefits of the products/services being offered 
4. Solve/resolve simple problems related thereto
5. Market and sell the product either by phone, social media, email, snail mail, flyer, etc.
6. Sell and secure order/commitment
7. Submit orders to ETM
8. Search for more leads, contacts and prospects
9. Prepare clear and complete proposals 
10. Supply ETM with written reports on taxpayer’s needs, concerns, interests and problems
11. Protect and defend the brand ‘ETM’ and its product
12. Participate in all aspect of selling, marketing and promoting ETM and its product
5. COMPENSATION. An employee is entitled to receive a guaranteed 20,000 pesos salary a month
6. DE MINIMIS BENEFIT. An employee may be entitled to the following, viz;
1. 13th month pay
2. Healthcare insurance not to exceed 75,000 pesos
3. Monthly rice subsidy not to exceed 1,500 pesos
4. Monthly laundry allowance not to exceed 300 pesos
5. Monthly mobile allowance not to exceed 300 pesos
6. Monthly school allowance for dependent/s not to exceed 2,000 pesos
7. Scholarship grant for dependent/s
8. SSS contribution
9. Pag IBIG contribution
10. PhilHealth contribution
11. This may be provided if for three (3) consecutive months, an employee reached/exceeded his quota.
12. At the option of the employer, additional benefits may be included herein.
7. COMMISSION. An employee is entitled to a 10% commission in excess of the quota.
8. VACATION TRIP INCENTIVE. A three-day-and-two night vacation trip to any tourist spot in the Philippines. Provided, that the employer shall have the last say about the date, time and place where an employee and his/her group shall go. 
1. An employee may bring at least three individuals who may accompany him/her during the trip.
2. The following shall be included therein, viz;
1. 10,000-peso pocket money for food, fare and recreational activities
2. 5,000-peso allowance for house/hotel accommodation
3. plane/ship/bus ticket fare going to the point of entry to first destination to point of entry
3. The vacation trip shall be known/scheduled three (3) months prior to the actual dates.
4. It may be converted into cash for an amount not more than 15,000 pesos
5. This may be claimed if for three (3) consecutive months, an employee reached/exceeded his quota.
9. QUOTA. 
1. An employee is required/mandated to reach/exceed a monthly quota of 250,000 pesos which may be adjusted by the employer from time to time
1. The term ‘quota’ refers to the total amount collected from participants who have been encouraged to attend a particular event and sales of other products and services being offered by ETM to the taxpaying public
2. No excuses or alibis, with or without justifiable reason, are allowed/permitted.
3. Failure to reach/exceed the set forth amount shall result in a separation from employment
1. This shall be considered for all legal purposes and intent as a resignation letter and quit-claim notice from the employee who signed hereunder.
10. CLAIMING OF COMMISSION AND/OR INCENTIVE. An employee shall present relevant and admissible documentary evidences that he/she had successfully reached/exceeded his/her quota 
1. within five (5) days before and after the scheduled event 
2. in the sale of books and other products, within three (3) days from the close of the month
11. CONCURRENT EMPLOYMENT. An Agent turned into an employee is not required to resign or be separated from his/her existing employer/s or closed down his/her business/es. He/She can still maintain and operate either his/her existing business operations and/or keep his/her employment with by other employer/s.
12. TAXES AND LICENSES. Commission, de minimis and other incentives include the creditable withholding tax. The withholding tax shall be deducted therefrom
13. SECURITY OF ASSETS AND CONFIDENTIALITY INFORMATION. Asset/s that is/are owned by the employer shall always be maintained and kept in an acceptable working condition/s. Acquired/provided information shall be handled confidentially. An employee shall take all essential precautionary actions to secure, protect and kept such information confidential and privileged.
14. EQUIPMENT AND OFFICE PARAPHERNALIA. Employer-owned equipments and office supplies shall only be used for the purposes that they are intended and cannot be used for personal thing. All of which shall be returned to the employer at the end of the contract. Otherwise, the amount appurtenant thereto shall be deducted from the unpaid compensation of the employees. If the amount is insufficient to cover or recover the acquisition costs of the said equipments and supplies, the employer may take appropriate legal action/s.
15. COMMUNICATION. The employee may be contacted within 8am -5pm from Monday to Saturday and shall make him/herself available for any question, clarification and personal meeting that would enhance and improve his/her business relationship with the employer and increase his/her sales and thus, his/her income
16. INJURY, LOSS OF PROFIT/OPPORTUNITY AND MISUNDERSTANDING. The employee voluntarily relieved the employer from criminal/civil damages for sustained physical, mental and emotional injury, lost of profit/opportunity and misunderstanding that this may bring.
17. DISPUTE RESOLUTION. The employee voluntarily adhere that the rules, notices, communications, decisions, resolutions and the likes issued or to be issued by the employer shall be superior for all legal proceedings to any rules, notices, communications, decisions, resolutions and the likes issued or to be issued by any person.
18. TERMINATION/RESIGNATION. Without notice and obligation other than specified herein, this shall automatically be terminated/cancelled at the option of ETM
19. RULES GOVERNING RULES. Rules applicable and relevant herein shall be strictly observed, applied and respected. An employee
1. must read the understand the rules and policies of his employer by way of reading and understanding them through taxpayerclub.blogspot.com.
2. should abreast with the tips and techniques in selling and marketing ETM-product by way of viewing videos shown at Kataxpayer Channel @ YouTube.
3. shall learn taxation and its rules by way of reading and understanding tips and techniques posted in Katax.ETM facebook.
20. SIGNATURE.  I personally affix my true signature to attest that I have read and understood the conditions set out in this Working Outside Office Contract (WOOC) and am confirmed my acceptance of its terms.

Signature
Fullname
Postal address
Email address
Mobile number
Home number
Designation	Sales and Marketing Agent
Starting date

1. The term ‘Signature’ means that the employee voluntarily agreed, adopted and accepted all terms herein as well as their succeeding updates, upgrades and amendments.
1. RETURN TWO COPIES. Please return twin copies hereof including the required attachments via registered mail or personal delivery to Ms. Divine Grace Fresco/assigned person for approval at the address shown below.
2. PAGES. As a privileged and legal communication, this has five (5) pages.
3. UPDATED on June 17, 2013 at Unit 419, Corporate 101, Mother Ignacia, Quezon City 

Signature
Fullname

1. 

RULES ON INDEPENDENT SALES/MARKETING AGENT

RULES ON INDEPENDENT SALES/MARKETING AGENT

1. 1. GENERAL PURPOSE.  The primary objective is to define, specify and prescribe the policies and guidelines in handling opportunities and solving problems directly related to an independent sales/marketing agent
   1. DEFINITION. When used herein, the following terms shall have the following legal meanings.
   1. Independent refers to a person who is having no employee-employer relationship with; conducting a trade, business, or profession separate and distinct from ETM.
   2. Person means an individual, trust, estate, corporation, partnership, joint venture, local government, national government, government-owned and controlled corporation and the likes regardless of organizational structure and whether regularly registered or not.
   3. ETM refers to Emelino T Maestro and his business, corporations, groups, associates, projects, programs, immediate families and relatives, and staff
   4. Sales Agent (Agent) means a person acting in his/her own personal/professional capacity in promoting, selling and marketing the products/services of ETM
   5. Taxpayer refers to existing and potential customers and clients 
   6. Product means the books, position papers, seminars, trainings, workshops, tax accounting, tax consultancy, franchising, space rental, and others as hereinafter included and identified
   7. Commission refers to an amount in Philippine Peso (peso) as a payment to the work achieved and performed satisfactorily and successfully. It also means a compensation, a renumeration or an income payment to be made, accrued or earmarked.
   8. Satisfactorily and successfully means within the rules and/or concurrence/acceptance of ETM
   9. Event refers to a seminar, course, workshop or training
   10. Gross Receipt means the actual amount paid/deposited to the bank of an attendee, excluding 12% VAT
   1. QUALIFICATION. 
   1. Able, willing and interested to be an Agent 
   2. Age, gender, educational attainment, skill, experience and the likes restrictions are suspended 
   2. APPLICATION FORM 
   1. An resume’ having information not limited to his/her complete name, mobile number, postal address, TIN, email address and 2 x 2 current picture shall be sent via email to kataxpayer@gmail.com prior to actual conduct of the works described herein which must include
   2. Barangay’s Certificate 
   1. House/Home Location 
   2. Good Moral Character
   1. Any copy of his/her tax returns.
   1. In its absence, either a BIR Certificate of Registration, a duly BIR-received Application For Registration or TIN Card will suffice.
   1. CORE FUNCTION.
   1. Know the ETM-product 
   2. See a lot of taxpayer 
   3. Ask all of them to buy
   4. Use common sense
   2. WORK DESCRIPTION.
   1. Understand the product that is being offered to the taxpayer
   2. Develop business relationships therewith 
   3. Explain the benefits of the products/services being offered 
   4. Solve/resolve simple problems related thereto
   5. Market and sell the product either by phone, social media, email, snail mail, flyer, etc.
   6. Sell and secure order/commitment
   7. Submit orders to ETM
   8. Search for more leads, contacts and prospects
   9. Prepare clear and complete proposals 
   10. Supply ETM with written reports on taxpayer’s needs, concerns, interests and problems
   11. Protect and defend the brand ‘ETM’ and its product
   12. Participate in all aspect of selling, marketing and promoting ETM and its product
   3. COMMISSION 
   1. An Agent is entitled to a 10% commission. The rate shall be multiplied to the gross receipt collected from the attendee.
   2. In some events, the amount of commission is expressed in Philippine Peso. In which case, the amount stated in the particular event shall prevail over the provision of this Rule.
   4. INCENTIVE 
   1. A three-day-and-two night trip to any tourist spots in the Philippines for four (4) individuals subject to ETM final approval and a pocket money of 10,000 pesos awaits an Agent who would encourage a hundred (100) taxpayers to attend a specific event.
   1. It can be converted into 20,000 pesos
   2. The taxpayer should be fully paid the price of the event two (2) days before its start.
   2. An Agent who reached/exceeded the 101 pax quota shall automatically be awarded/rewarded by a Working Outside Office Contract (WOOC).
   1. A WOOC shall make him/her a casual employee of ETM Tax Agent Office as long as he/she is reaching/exceeding the quota stated therein.
   2. As an employee, he/she has a guaranteed salary of 20,000 pesos a month
   3. For more details, please read the ‘Rules on Working Outside Office’ which can also be found at taxpayerclub.blogspot.com
   5. REQUIREMENTS FOR CLAIMING COMMISSION AND/OR INCENTIVE 
   1. A taxpayer must send a scanned copy of a bank-validated deposit slip nominating therein the name of his/her/its Agent
   2. In order to encourage him/her to write down the name of his/her Agent on the bank-validated slip, he/she   shall be provided a surprised freebie that the Agent may promise
   1. ETM shall provide the freebie
   2. The freebie shall be given on the first day of an event
   3. A freebie may be a book, a future discount, a chance to have a free position paper, etc
   6. TAXES AND LICENSES 
   1. Commission and incentives converted into cash includes the expanded withholding tax and if applicable, the 12% value added tax.
   1. Withholding tax shall be deducted therefrom
   2. Incentives in kind excludes the the expanded withholding tax and if applicable, the 12% value added tax.
   1. ETM shall shoulder the withholding tax and value added tax if he would consider them as his deductible business expenses
   3. Government licenses and permits are for the account of the Agent whose duty is to secure all the proper governmental licenses and permits before embarking into business.
   1. ETM shall not be held responsible and is being relieved from the burden appurtenant thereto.
   7. COLLECTION OF CHECK/CASH 
   1. An Agent shall not collect any cash/check payment under the name of  ETM
   2. Promises of incentives and favors to a potential participant/attendee shall not be binding to and enforceable against ETM
   8. RULES GOVERNING RULES. Rules applicable and relevant herein shall be strictly observed, applied and respected. 
   9. UPDATED on July 6, 2013 at Unit 419, Corporate 101, Mother Ignacia, Quezon City
   10. EVENTS 
   1. Professional Level
   1. (eLA 101) TOP SECRETS IN UNDERSTANDING A BIR LETTER OF AUTHORITY
   2. (LN 102) TOP SECRETS IN UNDERSTANDING A BIR LETTER NOTICE
   3. (SDT 103) TOP SECRETS IN UNDERSTANDING A BIR SUBPOENA DUCES TECUM
   4. (AT 104) TAX ACCOUNTING FOR NON-CPA/NON-LAWYER
   2. Specialist Level
   1. (eLA 201) TOP SECRETS IN HANDLING A BIR LETTER OF AUTHORITY
   2. (LN 203) TOP SECRETS IN HANDLING A BIR LETTER NOTICE
   3. (SDT 204) TOP SECRETS IN HANDLING A BIR SUBPOENA DUCES TECUM
   4. (VT 205) TOP SECRETS IN HANDLING A BIR DEFICIENCY VALUE ADDED TAX ASSESSMENT
   5. (WT 206) TOP SECRETS IN HANDLING A BIR DEFICIENCY WITHHOLDING TAX ASSESSMENT
   6. (IT 207) TOP SECRETS IN HANDLING A BIR DEFICIENCY INCOME TAX ASSESSMENT
   11. CONTACT DETAILS
   1. Mobile 0998 979 3922, 0922 801 0922
   2. Manila 437 4027, 440 4816, 439 3918, 921 6107
   3. Wireless 330 2874, 425 9225
   4. Email kataxpayer@gmail.com
   5. Office Unit 419, Corporate 101, Mo. Ignacia, Quezon City

1. 

NO PAYMENT RETURNS, REFUSED, P1K PENALTY, IMPOSED

NO PAYMENT RETURNS, REFUSED, P1K PENALTY, IMPOSED
June 8, 2013, Saturday

A copy of Regional Director Jonas Amora's Memorandum is shown herein wherein he instructed that the names of accountants and filers of No Payment Returns (NPR) shall be secured, kept, monitored and investigated.

He concluded that the NPR is being used to defraud the Philippine Government.

However, most of Revenue District Offices read his order differently and implemented it wildly.

Most of the Officers of the Day (OD) are doing the misfeasance and nonfeasance acts, viz;
1. soliciting the reason from the accountants and filers of NPR why the same is a no payment return which is contrary to law and public policy (Sections 13/270, NIRC)
2. failing and refusing to receive the NPR which is contrary to the Director's Memorandum, RR 2-98 and RA 9485
3. advising accountants/filers/taxpayers to replace the NPR with a With Payment Return (WPR) which is a direct intervention with their business affairs and the principle of solutio indebiti

Here is what you have to do in order not to be victimized, viz;
1. when filing a NPR, bring a witness
2. once rejected, prepare an incident report having the names of the OD, day, time and place and the exact exchanges of statements/talk
3. don't add any comment, opinion or anything that did not really happen
4. prepare a Legal Petition Notice addressed to the Director and BIR Commission (CIR) and attached thereto the NPR and Incident Report
5. file the LPN to the Office of the Director and CIR

According to the NIRC, the NPR is already considered received by the RDO having jurisdiction over the principal place of taxpayer's business if the above procedures had been complied completely.

Thanks for sharing your tax problems, Mr. Josel.

THE PICTURE OF THE BOOK CAN BE SEEN BY VIEWING THE POST 'AKLAT, LIBRE, PANLABAN, BIR CORRUPTION'

Good to remember that the objectives of a tax consultant is 1. to avoid criminal prosecution of his client, and
2. to reduce legally any existing and potential deficiency tax

Katax.ETM ...sawa na ... tinik sa dibdib... takot sa isip... tinanggap na.....tinanggal na.... lalabanan na ang kurap at kurapsiyon sa loob at labas ng BIR... gustong gusto na.... lumaya ..... sumaya..... maging mapayapa ang dibdib at isip sa blackmailing, bullying, bluffing, BIR...

Magsanib puwersa na tayo.. Mas marami.... May boses..Pinakikinggan... Sumali sa Taxpayer Club...

Balintawak event, June 28, 2013 .. To attend, please see the post "BIR, BRIBING, BAD"

Katax.ETM-mobile.... 0922 801 0922 o 921 6107
Email ..... kataxpayer@gmail.com
Salamat po.

RULES ON FREE SUCCESSFUL TAX PRACTICE ROADMAP

SUBJECT. Successful Tax Practice Roadmap

COPIES. Five hudred (500) or while supply lasts

QUALIFIED. Libraries of colleges and universities

WHO MAY AVAIL. Librarians of colleges and universities

WHAT TO DO. Send a letter-request for the number of books needed via kataxpayer@gmail.com. Once approved, a reply-email shall be received which would state the time and day when the book/s would be available.

CONDITION. The picture shown herein should be re-produced and placed on the entrance door of the Library for the period of 30 consecutive days. A photo showing the same should be sent to the email stated above.

WHERE TO GET. The book/s may be picked up at Unit 419 Corporate 101, Mother Ignacia, Quezon City.

WHO MAY HELP. All students, professors, staff, graduate of a particular college/university may pass, share, email and blog this information to the Librarian of his/her favorite schools.

FEE. No fee shall be collected. The book/s is to be given free of charge.

OFFER VALIDITY.. This offer shall be valid until July 11, 2013.

REDEMPTION.. Privilege to get a copy of the book shall expire on July 31, 2013.

SUBJECT TO CHANGE WITHOUT NOTICE/OBLIGATION.

Charise, 700 Million, AMLA, BIR, Tax Evasion?

Charise, 700 Million, AMLA, BIR, Tax Evasion?

Yesterday, June 6, 2013, Katax.ETM met several influential taxpayers having big tax problems..

Bulung-bulungan at bali-balita, na nadiscover na ng BIR ang 700 Million Piso ni Charise na nakatago sa kanyang bangko. And, this information was extracted from or provided by the Anti-Money Laundering Counsel (AMLA) 

Nakakatakot na... Nakakainis pa... Nagsanib na ang aswang at peeping tom (biro lang) para humanap ng panget (biro lang)...o smile naman diyan...

Warning lang po... puede na pong tingnan ng BIR ang laman ng iyong bank account through AMLA katulad ng ginawa nila sa isang Justice... para lang makakolekta ng taxes...Ingat..

Wow naman.. Nakakatuwa..700 Milyon... Good for Charise..

If this info is true and correct... Less than 15 days from the receipt of BIR Letter of Authority (eLA), Charise would be another number in the tax evader score card being maintained by the BIR..

Tulungan natin ang nagpapasikat sa ating bansa na puwedeng sirain ng isang balita na siya ay isang tax evader, perjurer at hindi dapat pakatiwalaan....Kawawa naman baka mawalan ng career at negosyo...

Sabagay... lagayan (daw) sa ganyang kalaking tax problem ay 50 Milyong Piso at the minimum....Tsk. Tsk. Tsk.

As KATAX.ETM was silently declared to be a BIR No. 1 Critic and Frienemy...Some of its top managers/officials used some low-ranking BIR personnel to criminally prosecute him. Their purposes are
1. to make him so busy with his courts' cases so that  he would no longer have time in exposing the wrong and the corrupt acts being deliberately planned and pursued by those who have powers over taxpayers
2. to keep him from empowering taxpayers through education, forum and lecture
3. to protect their yearly billion-peso graft and corruption industry

By way of exposing their plans, Charise may be spared from being tagged and publicly humiliated as tax evader.  The gameplan... Katax.ETM facebook may lose its credibility and audience...I DON'T CARE AS LONG IN THE PROCESS I SAVE A LIFE AND LIVELIHOOD OF A TAXPAYER.

KATAX ALLEGIANCE AND LOYALTY BELONG ONLY TO THE TAXPAYERS OF THE PHILIPPINES AND NOT TO NO ONE ELSE 

KATAX-PROMISE TO THE LORD JESUS CHRIST IS TO PROPAGATE HIS SUPERIOR LAW THAT IS GIVE TO CEASAR WHAT IS DUE TO CEASAR WHO IS THE PHILIPPINE GOVERNMENT AND NOT THE REVENUE OFFICER WHOSE IS PRETENDING TO BE A CEASAR OR HIS ALIAS OR PSEUDONYM IS CEASAR.

Good to remember that the objectives of a tax consultant is 1. to avoid criminal prosecution of his client, and
2. to reduce legally any existing and potential deficiency tax

Katax.ETM ...sawa na ... tinik sa dibdib... takot sa isip... tinanggap na.....tinanggal na.... lalabanan na ang kurap at kurapsiyon sa loob at labas ng BIR... gustong gusto na.... lumaya ..... sumaya..... maging mapayapa ang dibdib at isip sa blackmailing, bullying, bluffing, BIR...

Magsanib puwersa na tayo.. Mas marami.... May boses..Pinakikinggan... Sumali sa Taxpayer Club...

Balintawak event, June 28, 2013 .. To attend, please see the post "BIR, BRIBING, BAD"

Katax.ETM-mobile.... 0922 801 0922 o 921 6107
Email ..... kataxpayer@gmail.com
Salamat po.

20 BIR EMPLOYEES, TAX EVADERS, COVER UP? WHITE WASH?

20 BIR EMPLOYEES, TAX EVADERS, Cover-up? White Wash?

Katulad na katulad or identical sa mga circumstances and nakalap na evidences sa impeachment ng isang dating Justice ang mga prima facie documents and papers ng 20 BIR high ranking officers and employees.

Si Justice, kinasuhan ng tax evasion...Iyong 20 BIR Employees, prinomote at tinaasan ng sahod, oooppps, mali....hindi sahod.... correction... sweldo pala...Sorry ha!

Ang mga SALN o statement of assets, liabilities and networks nitong dalawapung highly protected BIR employees ay may malaking discrepancy sa kanila tunay na assets, liabilities and networks...Si DOF-RIPS na nga ang nagbigay ng evidences pero parang.... wala lang... dedma...di nakita....

Bakit hindi sila kasuhan ng tax evasion?
Takot ba sila na kasuhan ang kanilang kabaro?
Baka daw makabistuhan at sumingaw ang bulok at mabahong kasinungalingan na matagal ng itinatago?

Matagal ng nag-iintay ang taong bayan na
makarinig,
makakita,
makabalita,
makaranas,
na ang ilang BIR Employees ay hindi immune sa TAX EVASION CHARGES....

Hot na hot ito kung hindi lang madalas ang malfeasance, misfeasance, nonfeasance o MIND...Malfeasance, Incompetence, Negligence, Delinquency sa inside, back, front at side ng BIR operations......

Katax.ETM ...sawa na ... tinik sa dibdib... takot sa isip... tinanggap na.....tinanggal na.... lalabanan na ang kurap at kurapsiyon sa loob at labas ng BIR... gustong gusto na.... lumaya ..... sumaya..... maging mapayapa ang dibdib at isip sa blackmailing, bullying, bluffing, BIR...

Magsanib puwersa na tayo.. Mas marami.. May boses..Pinakikinggan... Sumali sa Taxpayer Club...

Balintawak event, June 28, 2013 .. To attend, please see the post "BIR, BRIBING, BAD"

Katax.ETM-mobile 0922 801 0922
Salamat po.

BIR COMMISSIONER, EMPLEYADO RIN NG EMBASSY?

BIR Commissioner, Empleyado Rin ng Embassy?

May banta sa mga PINOY-empleyado ng mga Foreign Embassies and International Organization na naka stationed dito sa Pinas na KAKASUHAN SILA NG TAX EVASION pag hindi sila nag file ng income tax returns at nagbayad ng taxes. 

Napaso na nga ang due date na naibigay pero wala pa ring nakasuhan ng tax evasion.... Di kaya propaganda lang ito?

Isang BIR Commissioner ang naging empleyado rin ng isa sa mga nasabing orginisasyon. Bali-balita na siya rin daw ay hindi nag file ng return at nagbayad ng taxes noon panahong iyon... Dapat bang magsilbi siyang huwaran at gawin ang hindi niya nagawa ngayon?

Panawagan sa mga nakakaalam nito. Please give evidences to Katax.ETM via email so that appropriate legal actions may be instituted... Scan and send

it/them to kataxpayer@gmail.com

Read the post 'OLD OFFICIAL RECEIPTS, BAWAL NA"

LET US JOIN HANDS AND START TO DEFEND THE RIGHTS AND PRIVILEGES OF THE TAXPAYERS OF THE PHILIPPINES. On June 28, 2013 2-5 pm will be the first 'BALINTAWAK'. For details please posts 'BIR, BRIBING, BAD"

Thanks

OLD OFFICIAL RECEIPT, BAWAL GAMITIN, PENALTY, P50K, Kuha mo?

Old Official Receipts, BAWAL NA.
Just sharing to you how Katax.ETM is defending himself from BIR Corruption, Assessment, Subpoena, Harassment (CASH)

Letter to RD, RDO and CTSS...
On June 5, 2013 at 2.45 pm, I received a letter from the respondent RD stating that my request for the approval and processing of the Authority To Print is already answered by Atty Claire Corpus. In which, he attached thereto her May 28, 2013 letter.
On the same moment, I also received received the said letter of respondent RDO which informed me her observations related to my proposed VAT Official Receipt and suggestions to her observations, viz;
Information pertaining to the identity of the printer is missing.
She required that this information must be shown on the face of the receipt
The phrase ‘Privileged Communication’ is misplaced.
She required that this phrase must be removed.
The sentences, “IMPORTANT. If I failed to issue and release a BIR Form No. 2307 within 24 hours from the receipt hereof, I authorize the Seller/Issuer to prepare/sign/issue it for and in behalf of myself/my company. I affix my signature hereunder to attest and affirm the foregoing statement. Thanks.”
She wrote that the above obligation of the payor cannot be delegated to the payee.
The name of the Seller/Issuer and seller’s information is printed at the bottom portion of the receipt.
She suggested that this information should be at the top of the receipt.
The ‘Less, Discount (SC/PWD/others)’ appear after the Gross taxable sales/receipt.
She suggested that Annex C.1.2 of RMO 12-2013 should be followed
The ‘Less, withholding tax due’ follows after Net Taxable sales/receipts
She suggested that Annex C.1.2 of RMO 12-2013 should be followed
The presence of ‘Add, VAT amount/component”
She suggested that Annex C.1.2 of RMO 12-2013 should be followed
ABUSE OF AUTHORITY
The alleged letter of the respondent RDO was not her own doing.
It was signed by unknown and unauthorized person. Thus, it is illegally and irregularly prepared and issued.
According to the National Internal Revenue Code, acts/actions of the Commissioner of Internal Revenue such as communicating with a taxpayer through a letter shall be delegated only to a rank higher than a division chief.
The penalty attributable to the usurpation of authority in signing for and in behalf of the respondent RDO should be imposed on the impostor who signed the May 28, 2013 letter (Annex 101). I REQUEST THAT HE/SHE BE INVESTIGATED AND IF HE/SHE FOUND IN VIOLATION OF THE LAW, KINDLY IMPOSE THE FULL FORCE OF THE LAW.
For easy viewing, I scan-cut-pasted herein my proposed/revised VAT Official Receipts and attached a bigger copy (Annex 102) as well as the actual size copy (Annex 103) which would replace the copies of sample/proposed VAT Official Receipts that I submitted yesterday to them.
I already removed the phrase ‘Privileged Communication”
I already incorporated the information related to printer.
For the record, the alleged suggestions of the respondent RDO are well noted. However, it violated the very principle of the Philippine Constitution that is self-determination. Thus, I have to turn them down.
The basic, substantive and required information in Sections 113, 237 and 238, NIRC are well incorporated in my VAT Official Receipts which for easy viewing and identification, I bold-faced them accordingly, viz;
Section 113 (B). (B) Information Contained in the VAT Invoice or VAT Official Receipt. - The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his taxpayer's identification number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That: (a) The amount of the tax shall be shown as a separate item in the invoice or receipt; (b) If the sale is exempt from value-added tax, the term "VAT-exempt sale" shall be written or printed prominently on the invoice or receipt; (c) If the sale is subject to zero percent (0%) value-added tax, the term "zero-rated sale" shall be written or printed prominently on the invoice or receipt; (d) If the sale involves goods, properties or services some of which are subject to and some of which are VAT zero-rated or VAT-exempt, the invoice or receipt shall clearly indicate the breakdown of the sale price between its taxable, exempt and zero-rated components, and the calculation of the value-added tax on each portion of the sale shall be shown on the invoice or receipt: Provided, That the seller may issue separate invoices or receipts for the taxable, exempt, and zero-rated components of the sale. (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and (4) In the case of sales in the amount of one thousand pesos (P1,000) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and taxpayer identification number (TIN) of the purchaser, customer or client.
Section 237. Issuance of Receipts or Sales or Commercial Invoices. All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That in the case of sales, receipts or transfers in the amount of One hundred pesos (P100.00) or more, or regardless of the amount, where the sale or transfer is made by a person liable to value-added tax to another person also liable to value-added tax; or where the receipt is issued to cover payment made as rentals, commissions, compensations or fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipt shall further show the Taxpayer Identification Number (TIN) of the purchaser. The original of each receipt or invoice shall be issued to the purchaser, customer or client at the time the transaction is effected, who, if engaged in business or in the exercise of profession, shall keep and preserve the same in his place of business for a period of three (3) years from the close of the taxable year in which such invoice or receipt was issued, while the duplicate shall be kept and preserved by the issuer, also in his place of business, for a like period. The Commissioner may, in meritorious cases, exempt any person subject to internal revenue tax from compliance with the provisions of this Section.
Section 238. S238. Printing of Receipts or Sales or Commercial Invoices. All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same. No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner. All persons who print receipt or sales or commercial invoices shall maintain a logbook/register of taxpayers who availed of their printing services. The logbook/register shall contain the following information: (1) Names, Taxpayer Identification Numbers of the persons or entities for whom the receipts or sales or commercial invoices were printed; and (2) Number of booklets, number of sets per booklet, number of copies per set and the serial numbers of the receipts or invoices in each booklet.
The suggestions have no legal leg to stand on because the substantive law does not distinguish where these information shall be placed in an invoice or official receipt.
In other words, the taxpayer is authorized to determine how he would incorporate/blend all of the required information based on his satisfaction, needs and want.
If he wanted it to be looked like his masterpiece or work of art who may prevent him to do so. There is no substantive law that prohibits him to do so.
Please remember that THE RULE OF TAXATION MUST BE UNIFORM AND EQUITABLE which means that there must be a law which would either mandates the use of a particular design of a VAT Official Receipt/Invoice or prohibit a development and use of a particular design of the same.
What harm or damage would the respondent incur if the substantive law shall be implemented and their too much irregular maneuvering or ‘PAKIKIALAM’ kung saan masaya ang taxpayer ay kanilang ihihinto?
Again, there is no provision in the substantive laws as I published above which would require all taxpayers within the same industry to have their VAT Official Receipts and VAT Invoices to be identical/similar in format, style, font, font-size, paper, paper-size, graphics, location of substantive information in the said receipt/invoice, etc.
In relation to ““IMPORTANT. If I failed to issue and release a BIR Form No. 2307 within 24 hours from the receipt hereof, I authorize the Seller/Issuer to prepare/sign/issue it for and in behalf of myself/my company. I affix my signature hereunder to attest and affirm the foregoing statement. Thanks.” statements, there is no law that prohibits the payor and the payee to enter into a contract which according to the Philippine Constitution shall not be disturbed unless it is contrary to law, public order and public policy.
The above statements merely delegated the power and authority of the payor to prepare, sign and issue a BIR Form No. 2307 to a payee in the event that he/she/it failed to extinguish his/her/its legal obligation to do the same within 24 hours as agreed upon.
No law prohibits the delegation of power and authority in writing from a withholding agent (payor) to a income recipient (payee)
Accordingly, the internal guidelines of the BIR (RMO 12-2013) says, ‘‘OTHER INFORMATION, SIZE AND/OR FORMAT AS NECESSARY DEPENDING ON INDUSTRY PECULIARITY AND TAXPAYER NEEDS ARE HEREBY ALLOWED, PROVIDED THAT SUCH RECEIPTS/INVOICES ARE COMPLIANT WITH THIS ORDER”
I make it appear that my VAT Official Receipt shall be well understood and can be easily used not by myself but most importantly, by those people who have no knowledge and knowhow in taxation and accounting such as the messenger, cashier, janitor, etc. WHAT IS WRONG WITH THAT?
For easy view and comparison to my VAT Official Receipt, the Annex C.1.2 of RMO 20-2013 is scan-cut-pasted herein so that even those who are not lawyers, CPAs and well educated people can understand that nothing had been left behind as far as substantive information is concerned in proposing the printing and use of my VAT Official Receipt.
Acts executed against the provision of a substantive law which is superior than the administrative rules are void ab initio (Article 5 and 7, New Civil Code)
DAMAGES
In cases of malfeasance, misfeasance and nonfeasance, payment of damages in the amount not lower than 1,000,000 pesos by the respondents to me is legally presumed.
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.
CONCLUSION
I am legally relieved from paying the penalty that is imposed for the delayed usage of the new VAT Official Receipt for the delay is totally in the hands of the respondents.
My ATP and its supporting documents are already in the control and possession of the respondents.

For a pdf-copy of the above LPN... pls request Katax.ETM via email "kataxpayer@gmail.com"

To Small and medium enterprises and professionals, LET US NOW UNITE TO FIGHT THE MONSTER OPERATING INSIDE THE BIR..JOIN THE TAXPAYER CLUB'S INITIAL MEETING ON JUNE 28, 2013 AT THE 20TH FLOOR, ONE CORPORATE CENTER, JULIA VARGAS, ORTIGAS, PASIG CITY C/O QI PHILS. INC....

For details please see the post 'BIR, BRIBING, BAD'

Salamat po.

RULES ON EVENT'S PARTICIPATION

RULES ON EVENT'S PARTICIPATION

It is the duty and obligation of any individual or group of individuals (person) to read and understand the provisions herein laid down.

1. All seminars, workshops, trainings, fora, symposium and the likes (or ‘event’) being offered to the public by Emelino T Maestro, ETM Tax Agent Office (ETM-TAO), Inc. and other ETM-accredited producers together with their duly authorized staff, hereinafter collectively referred to as ‘ETM’ are subject to change without notice and obligation.
2. In order for ETM to prepare in advance the event-requirements, a person is required to pre-register using their own language and style of communication.
3. In general, seminar fee, tribute or donation shall be paid/given according to the prescribed procedures laid down for such purpose.
4.  Value added tax and in some instances, expanded withholding tax shall be for the account of the attendee.
5. Terminology.
1. Early-bird. Payments made before the 5th day of the published event-date.
2. Walk-in - Payment made within the last three days of the published event-date.
3. 5/Group - Group having five but not more than 10 members
4. 10/Group - Group having ten or more members
6. At ETM’s discretion, the discount rates may vary. For the meantime, the discount rates are as follows, viz;

1. Early-bird.  10% of the joining fee
2. Walk-in - no discount.
3. 5/Group - 5% of the joining fee 
4. 10/Group - 10% of the joining fee

1. Substitution of attendee is allowed. Provided, that prior to the actual event, a written authorization from the original attendee is submitted.
2. Failure of a person to attend on the scheduled event/s, whatever might be the reason, shall be considered as a default and a waiver of all rights and privileges. Also, all payments made therefor is forfeited.
3. Handout and other material in whatever form and fashion are not for sale and sharing to others. Their ownership shall remain under the name of ETM even though they are already in the control and possession of the attendee. Using them for personal consumption is an individual's discretion.
4. Assignments given to participants must be answered accordingly in order to make the learning more effective and efficient.
5. Unless specifically advertised/announced, food, snack, pen, calculators and paper are not included. So, participant should bring his/her them.
6. Space charges shall be for the account of the ETM and for tax purposes, be considered as part of its cost and expense.
7. The orders, instructions, procedures and policies of ETM shall be recognized as superior to all types of orders, resolutions, instructions, procedures, notices and the likes.
8. Independent sale/marketing agents are not allowed to receive any payment from any participants. Neither their promises will bind and be enforceable to ETM.
9. BIR-registered official receipt shall be issued to all participants whose payment is made through banking system.
10. ETM shall not be held civilly/criminally liable to any misunderstanding, loss of profit/opportunity and injury that a participant may incur while attending the course/seminar/training/workshop and applying the lectures learned therefrom.
11. The sending of pre-registration form, letter or the likes, or payment of ETM fee, whichever comes first, shall legally signified that all the terms and conditions herein stated shall be complied with, without mental reservation and purpose of evasion.
12. Updated on June 12, 2013 at Unit 419, Corporate 101, Mother Ignacia, Quezon City