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.
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