Newest and Injudicious Modus Operandi of Revenue Officers
by Emelino T Maestro, Father of Tax Accounting, Tax Guru
Dec 19, 2013, #BIRfalsereturnsurcharge
According to Section 203, National Internal Revenue Code, the BIR has 3 years from the date the return was filed to make an assessment of a tax. If the BIR through its revenue officers (RO) failed to do the same, the taxpayer is off the hook in receiving a deficiency tax assessment and thus, he already avoided to be criminally prosecuted and harassed.
Conniving with Regional Directors and Revenue District Officers having unusual moral values, ROs are/werer issuing left and right deficiency tax assessments. These assessments contained figures and allegations that are not even supported by facts and laws or are/were based on their presumptions and caprices. Disturbing so much, they are showing that the returns filed by taxpayers who are under investigation and their tax case are prescribing are false and fraudulent. Or, in other words, the assessments contained the dangerous 50% surcharge.
Unacceptable is also the action of his superior specially the Regional Director and the Revenue District Office who are cuddling and promoting and tolerating this kind of injudicious acts and behaviours. They too should be removed from office.
Because this approach became so effective in the case of PacMan and in the area of GenSan and Zamboanga City, it is therefore being deliberately used nationwide.
How to fight back? Taxpayers should unite and expose these malicious intention because this new and injudicious modus operandi would only benefit the ROs. The RO, as he is saying in issuing the hastily made assessment notices, is just protecting the interest of the Philippine Government. No, he is not doing this to protect the Government but to cement his place inside the BIR for RO who failed to finish his investigation within 180 days or before the return filed would prescribed shall be removed from the service or transferred to the undesirable Districts of the BIR.
YOU'RE INVITED….
Topic…TOP SECRETS IN UNDERSTANDING A BIR ELECTRONIC LETTER OF AUTHORITY
* Venue: Boracay Mandarin, Kalibo Aklan
* Time: 9am-12pm
* Day: January 23, 2014
* Venue: Seda Centrio, Cagayan De Oro
* Time: 9am-12pm
* Day: March 14, 2014
Topic…..TAX MAPPING
* Venue: Boracay Mandarin, Kalibo Aklan
* Time: 2-5pm
* January 23, 2014
* Venue: Seda Centrio, Cagayan De Oro
* Time: 2-5pm
* Day: March 14, 2014
For details pls. call Mario @
(02) 440-4816,
(02) 921-6107,
(02) 439-3918,
(0998) 9793922
Those who will register and pay early shall be given a free 7-day consultation for the above topics and 20% discount for the preparation of a reply or protest against any BIR notices such as tax mapping, surveillance, inventory taking, deficiency tax assessment notices.
Early payment should be first made before the said discount and free consultation shall be given.
DIVINE GRACE FRESCO
PRESIDENT
ETM TAX AGENT OFFICE (ETM-TAO), INC
Unit 419, Corporate 101, Mother Ignacia, Quezon City
0922 801 0922
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