KIM HENARES MUST NOT PLAY WITH FIRE. IT BURNS TAXPAYERS!

KIM MUST NOT PLAY WITH FIRE. IT BURNS TAXPAYERS!
by Emelino T Maestro, Father of Tax Accounting, Tax Guru
Dec 24, 2013 #RR182013dueprocessrequirements

The implementation of RR 18-2013 that changes the legal proceedings in preparing and issuing deficiency tax assessments and protesting them shall commence on January 6, 2014.

Doble kara as it is being called now means that RR 18-2013 solved an existing problem but created another monster.

The good news about it is that it deleted the preparation and use of the so-called Notice for Informal Conference wherein the unsuspecting taxpayers are required to explain the contents of the said Notice for Informal Conference although the requirement is to have the framer of it to explain the same to the said taxpayer, require the taxpayer to check and verify the facts and figures stated therein even if the legal proceedings is for its framer to show his working papers and evidences that lead to the preparation of the said Notice for Informal Conference. In short, the Notice for Informal Conference was being used not only to get vital information from the stressed-out taxpayer but also to create burden and chaos in the mind and heart of the poor taxpayer that most of the times lead to negotiated arrangements. These negotiated arrangements are so detrimental to the Republic of the Philippines for the correct amount of taxes had been deprived to it but most alarming is that the taxpayer who believes that giving handsome bride to these stupid revenue officers would stop once and for all may later on realise that it is just the beginning of the yearly harassment/oppression and bribing of revenue officers belong to the group called 'Revenue District Office'

The bad news about it is that Kim, being known to be a very bright lawyer by choice, became so careless when she framed that if a taxpayer who received a preliminary assessment notice (PAN) failed to file a valid protest against it, he shall be considered in default. Being in default, the formal letter of demand and final assessment notice (FLD/FAN) shall be prepared to him. However, if he was able to file a valid protest within the reglamentary period, the FLD/FAN shall still be prepared and served to him.

What laws did Kim and his boss, Hon Purisima violate?

In 1985, the due process says that when a taxpayer filed a valid protest against PAN, the Chief Assessment Division (CAD) shall check if the protest concerns a question of law or a question of facts. If it is a question of law, the CAD would refer it to the Chief Legal Division (CLD) for appropriate action else to the Revenue District Officer (RDO) for the ascertainment of facts. This almost 28 year due process requirement was totally deleted without public hearing. An act that is contrary to the provisions of the 1987 Administrative Code and New Civil Code.

Secondly, to ignore a protest, whether valid or not valid, is an act that is also contrary to the provisions of Republic Act No. 9485 (Anti-Red Tape Act). It is stated therein that all government and public officials and employees shall inform and advise, in writing, the public of their actions on any petition, request, etc that the public filed to his office.

Thirdly, the 1987 Administrative Code says that if a petition is filed to a government agency, its officials and employee shall render a decision or resolution based on facts and laws. No where therein that allows Kim and Cesar to do either a misfeasance or nonfeasance. They must always render a resolution within 10 days from the receipt of the protest.

Fourthly, as ETM recognises the power of Kim to solely interpret the laws of taxation (NIRC), her power is limited to the laws that she must interpret. Meaning, if there is a law to be interpreted, then interpret the said law. If the law is too simple and cannot be mistakenly understood, then, there is nothing to be interpreted. Furthermore, if there is no law to be interpreted, thus, don't be interpret nothing. AS AN ETM SUGGESTION, KIM MUST NOT INTERPRET IF THERE IS NOTHING TO INTERPRET.

Finally, Kim as a lawyer and CPA should abide by her Oath of Office that is she must uphold the said Constitution. The said provision of RR 18-2013 which she pursued is unconstitutional because it violated the provision of the 1987 Philippine Constitution, 'THE RULE OF TAXATION MUST BE UNIFORM AND EQUITABLE." It is not only not "uniform" or not in conformity with the legal system/due process requirements of the Philippines but most importantly, it is not "equitable" and beneficial to the taxpaying public.

Kim and Cesar must revisit it and change it to be in harmony with the existing body of laws.

To all taxpayers, let us unite. Collectively, let us file a class suit against Kim and Cesar at the proper forum. Together let us challenge it at the Regional Trial Court by way of filing a Declaratory Relief.

If you are at the side of the taxpaying public, join and announce that Emelino T Maestro and his group would be happy to represent you and your friends against tyrants and terrorists.

Call 0998 797 3922 or 0922 801 0922
Place your name, mobile and email at the comment portion hereof so that we can call and advise you once we have the required number to challenge to monsters of our democratic society.

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a privileged communication and ETM beliefs and conviction