Would you prefer #CTA over #BIR to handle your tax problems?#EmelinoTMaestro's point of view

Would you prefer #CTA over #BIR to handle your tax problems?#EmelinoTMaestro's point of view

To disobey an order of the #Court_of_Tax_Appeals, it would have no second thought to send you into the prison cell/jail.
It would only issue a #Warrant_of_Arrest, then, the #NBI and #PNP would race to your location to handcuff you. Its action may take five (5) minutes to perform.

To disobey an order of the #Bureau_of_Internal_Revenue, it would take several months or a year to issue a #Warrant_of_Distraint_and_Levy or#Warrant_of_Garnishment. These Warrants can't order the NBI and PNP to arrest you.

At the CTA, you're at the mercy of a new God because you are just the Accused while at the BIR, you're a God because you are a Taxpayer and its precious customer.

A decision of the CTA is appealable to the Supreme Court whose inclination, most of the time, is to uphold former's decision for it already ruled that the CTA has the expertise to rule/decide in all tax cases. Thus, your option is too limited. Whilst, a decision of the BIR (in tax assessment cases) may be used against the BIR. Thus, doing so, you may reduce your deficiency tax liabilities by 60 percent.

If you want to recommend something to Ms. Kim Henares whose pictures appeared below, kindly place it in the Comment space hereof.

LESSON OF THE STORY.
1. When you have a tax assessment, don't bring it within the jurisdiction of any court.
2. Use the BIR rules and regulations to your advantage.
3. Deprive BIR to elevate your case to any court.
4. Provoke BIR to use the laws of this State.
5. Visit/consult www.Facebook.com/Kataxpayer for more tax updates and comments.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

BIR's Auto 25K Compromise Penalty, #Irregular?

BIR's Auto 25K Compromise Penalty, #Irregular?

#Kataxpayer received so many complaints against the automatic imposition of P25,000 compromise penalty for the late filing of any return via #eFPS(electronic Filing and Payment System of the #BIR). 

#ETM finds this so ridiculous and onerous. Affected taxpayers should file a complaint letter against the Top Management of the BIR so that it could revise this pestering rule.

According to RMO 1-90, as amended, a compromise penalty (such as those imposed to late filing or late payment of taxes) shall only be imposed when a taxpayer has given his consent thereto. Without the consent of a taxpayer, it cannot be imposed.

Finally, the #NIRC provides that in case of default, failure either to file a return or pay a tax on time, the taxpayer shall be given an opportunity to explain in writing the cause of delay. Should the explanation is reasonable and/or provided for in the laws of this State, the #compromise_penalty shall not be imposed.

The computer-generated imposition of the compromise penalty has no legal basis and is not supported by any provision of the#NationalInternalRevenueCode. The practice incorporated therein shall be revised and replaced with what the laws of this State require.

To all taxpayers who were victimised by this modus operandi, please prepare an incident report, explanation why there is a delay in the filing of your return or payment of your tax due so that #EmelinoTMaestro may help you refund the compromise penalty that you had paid.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against a Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)" TAX ACCOUNTING COURSE FOR VAT AND NON-VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue an 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

Tax Accounting: AN OPEN INVITATION TO ALL BUSINESS ORGANISATIONS

AN OPEN INVITATION TO ALL BUSINESS ORGANISATIONS

'The Tax Code provisions are not self-explanatory." the‪#‎Philippine_Supreme_Court‬ says.

An organisation of gasoline dealers (Maybe? Petron, Shell, Chevron, etc.) confided and confessed to ‪#‎Katax‬ that each of its 200 members is ‪#‎bribing‬a BIR's revenue officer assigned, pursuant to an‪#‎electronic_Letter_of_Authority‬, to investigate his/her books of accounts and other accounting records, in an amount not lower than P300,000 (300 thousand pesos) annually or P60,000,000 (60 million pesos), collectively.

‪#‎Napolist‬ is nothing compared to this bribe-money allegedly being collected by all corrupt BIR personnel. As ‪#‎Kataxpayer‬ estimated for an average of 45,000 eLA being issued habitually, bribe-money would reach P15,000,000,000 (15 billion pesos) yearly, more or less.

If the ‪#‎Bureau_of_Internal_Revenue‬ is a Tax University, the yearly P300,000 tuition fee or P25,000 a month if you would pay it on a monthly basis, is too expensive and costly. Nothwithstanding that nothing can be learned therefrom. Nothwithstanding that BIR audit/investigation could only create chronic diseases/disabilities and opportunity-deprivation.

Alternatively, a fraction thereof would be sufficient to educate and empower members of any ‪#‎business_organisation‬ or entity in order to end this misery-and-trepidation giving ordeal.

In exposing and expanding the knowledge and knowhow of all the members, officers and employees of any business organisation or ‪#‎entity‬, our modern and God-given objective is already laid down by the Father Almighty, 'GIVE TO CEASAR WHAT IS DUE TO CEASAR.'

In this view, we will consciously be using the rules, policies, tactics, techniques, operations and procedures that this State, through the BIR, requires us to perform. They shall be our SHIELD in the times of irregular and illegal attacks from ‪#‎corrupt_BIR_revenue_officers‬ as well as our SPEAR in the moments of exercising our rights and privileges.

Should any business organisation or entity (individual, trust, estate or corporation) would be ready to be freed from the grip of graft and corruption that the ignorance of the laws of this State brings, please invite‪#‎EmelinoTMaestro‬ , the pioneer and highly sought ‪#‎Tax_Accounting_Guru‬, to be a guest lecturer on the following IMPORTANT TAX ISSUES, viz;

1. Tax Evasion
2. electronic Letter of Authority
3. Letter Notice
4. Benchmarking
5. Tax Mapping
6. Inventory Taking
7. Oplan Kandado
8. Subpoena Duces Tecum

Finally, it is equally relevant to learn and apply the only type of accounting that the BIR is using that is TAX ACCOUNTING.

The use of either the Managerial Accounting, Financial Accounting or both in the preparation of Value-Added, Withholding and Income Tax Returns that are reluctantly and repeatedly being employed by every taxpayer is the sure way of inviting tax troubles that drain treasures and drives minds and hearts into chaotic state.

‪#‎ETM‬ has designed and developed a workshop that would end these 100-year old mistakes and errors. Each business industry is unique. Thus, there is a specific TAX ACCOUNTING for (1) NON-VAT-Registered Taxpayer and (2) VAT-Registered Taxpayer and TAX ACCOUNTING per Business Industry.

As compared to a yearly P300,000 bribe-money, the tuition fee is much affordable and accessible. Materially, to learn and apply the TAX ACCOUNTING RULES, any taxpayer or member of any business organisation does not have to pay such Tuition Fee yearly .

As Honorable Kim Henares said, 'In case of disparity between the Financial Accounting Standards and the Tax Accounting Rules, the latter shall prevail over former." In other terms, the Tax Accounting is the law of this State while the Financial Accounting and Managerial Accounting are not.

<<<<<<<<IMPORTANT ADVERTISEMENT>>>>>>>>>

TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (‪#‎OSD‬)"‪#‎TAXACCOUNTINGCOURSE‬ FOR ‪#‎VAT‬ AND ‪#‎NON_VAT‬ INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Investment fee: (plus 12% VAT)
Referrer/s - P8,000
Repeater/s - P11,000
Early-bird/s - P15,000
Late-registrant/s - P20,000

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

Like ·  · Share

Run After Tax Evader. Run After Zoren? Visit www.Facebook.com/Kataxpayer

#RunAfterTaxEvader. Run After Zoren?
Visit www.Facebook.com/Kataxpayer

#CommissionerKim S. Jacinto-Henares, together with DCIR Estela V. Sales and DOJ Asst. Secretary Zabedin M. Azis, narrates to members of tri-media the five
(5) cases filed by the BIR during the regular #RATEPress Briefing conducted last May 8 at the DOJ Executive Lounge. Actor and Director,#ZORENGARCIALEGASPI was slapped with a P 4.45 Million tax evasion suit after investigators discovered that he wilfully and substantially under-declared his correct taxable income by P 2.85 Million or 42% in 2010, and P 4.67 Million or 256% in 2012. This was found out after a comparison of the Alpha Lists submitted by LEGASPI's withholding agents (containing income payments he received) with his Income Tax Returns for taxable years 2010 and 2012. Laoag City, Ilocos Norte builder and sole proprietor of#JMEBuilders, CONSTANTINO A. LLANES, JR. was sued for P 9.95 Million in deficiency taxes after he failed to file his Income Tax Return and #VAT Returns (2nd to 4th quarters) for taxable year 2009. LLANES reported a gross income of only P 339,852.23 in his 1st quarter VAT return for 2009 when, in fact, he was paid by Robinsons Land Corporation P 9.90 Million from August to December 2009. Three (3) delinquent taxpayers - two (2) from Quezon City and one (1) from Manila - were charged with "Willful Failure to Pay Taxes." GIGI DONAIRE CHUA,#VAZQUEZBUILDINGSYSTEMS CORPORATION and its President EDGARDO G. VAZQUEZ, both from Quezon City, and BENEDICTO PASCO CAGUIMBAL of Manila were sued for long overdue deficiency taxes amounting to P 329.79 Million (taxable year 2007), P 84.35 Million (2008) and P 6.45 Million (2010), respectively. The filing of the five (5) cases brought to two hundred and forty-four (244) the total number of cases already filed by the BIR under its Run After Tax Evaders (RATE) Program during the administration of Commissioner Henares. (www.bir.gov.ph-Media Release)

Although an alleged #TaxEvader is considered to be innocent until proven guilty, it is really stressful and so embarrassing when a BIR Official is announcing his name and family name as a Tax Evader.

To avoid this situation, certain actions shall be performed in order to (1) provoke a BIR Official to do what are essentials to protect your rights and image, and (2) deprive him/her to acquire records and evidences that would justify your inclusion to the increasing numbers of alleged Tax Evaders.

Proven legal and accounting strategies and techniques had already been designed and developed to prevent the occurrence of an embarrassing situation that is the announcement of your name and family name before the whole world by the BIR-management using the quad-media (radio, TV, newspaper and internet). To know these things, a seminar-workshop on "HOW TO PREVENT THE BIR TO ANNOUNCE YOU AS A TAX EVADER ALTHOUGH A RATE-eLA HAS ALREADY BEEN SERVED?" would be held (Tell everybody.)

SOFITEL HOTEL, June 24, 2014, 2-5pm
Investment fee 10,000 plus VAT/participant
Early Bird Rate 5,000 plus VAT/participant if your payment is received before June 20, 2014 {Free Taxpayer's Jacket (see it fromwww.Facebook.com/Kataxpayer) for the first 20 paid participants}

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
Katax.boyet@gmail.com
Katax.erick@gmail.com
Katax.toto@gmail.com
Katax.sonia@gmail.com
Katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Subject to
(1) change without notice/obligation, and
(2) applicable terms/conditions.
Sharing, More Fun in the Philippines.

Philippine Association of Local Service Contractors - PALSCON

You're Invited to Attend #Palscon
To receive a Taxpayer's Jacket, Just buy the books '#TaxAccountingCodeShallPrevail.' and '#AcquitMe'
#EmelinoTMaestro would be the one of the Resource-Speaker in the Upcoming Conference of Philippine Association of Local Service Contractors which would be held on May 30, 2014 at Manila Hotel, Roxas Boulevard, Manila City... See you there.

If you have a Comment about this issue, please place the same on the space below.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)" #TAXACCOUNTINGCOURSE FOR#VAT AND #NON_VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

FREE BOOK (that is SUCCESSFUL TAX-PRACTICE ROADMAP 48th Edition)

FREE BOOK
(that is SUCCESSFUL TAX-PRACTICE ROADMAP 48th Edition)

Procedure
1. Copy the messages contained herein on your 'Compose Mail' email account
2. Place in the Subject "FREE BOOK (that is SUCCESSFUL TAX-PRACTICE ROADMAP 48th Edition)"
3. Broadcast-email to at least 50 contacts that may be in your list of Contacts
4. CC or BCC the said message to Jose Filomar Bas <josefilomarbas@maestrotaxation.org>
5. Print the sent email that should clearly and completely show the email addresses where you sent these messages.
6. Go to the address stated below and look for Dhen
7. Print/present/submit the sent email message
8. Get your Free Book

Hurry! This Promo is until May 25, 2014 only and the Free Books are "While the supply lasts." basis. First Come, First Serve.

Read the Free Book so that you could have a "Tax Consultant" Entrepreneur in the nearest future.

https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 25, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others, please.

Dining with a Taxpayer Leads to Suspension of a BIR Officer

Dining with a Taxpayer Leads to Suspension of a BIR Officer
#DangerousDining #Kataxpayer #Maestro

The Ombudsman suspended a Revenue Officer.
(Copy of the Ombudsman's Resolution may be downloaded from www.Facebook.com/Kataxpayer)

History.
A BIR Revenue Officer had informed a regular employee of a taxpayer to discuss his audit findings. Instead of requiring the said person to meet him at the usual venue. He has chosen the time and a place (very expensive hotel that serves a very exquisite lunch) where to extinguish his legal obligations to this State. (Come on. Also happened to you?)

Emelino T Maestro.
When #Katax learned it, he requested the said employee to prepare and issue an Affidavit which he later on, filed at the Office of the Ombudsman.

Ombudsman.
The Ombudsman found that the BIR Revenue Officer had violated the rules in the audit engagement and should be suspended for 30 days without pay.

Recommendation.
If you are being asked by any BIR Revenue Officer to meet him at the place other than what the laws allow, bring your witnesses, meet the said BIR Officer/s thereat, make an Affidavit of the meeting, attach proofs (such as official receipts of the hotel where you met the BIR Officer), then, give all of these documents to#emelinotmaestro so that he can file the same at the Office of the Ombudsman

Then, you get even to your intimidator.

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others, please.
https://www.facebook.com/events/1384923901793883/

Sample of a Self-Employed Affidavit (Professional Fees and Factors Affecting Thereof)

Sample of a Self-Employed Affidavit 
(Professional Fees and Factors Affecting Thereof)

Some BIR's Revenue Officers are requiring Self-Employed Professionals to present in details their professional fees. This is an invasion of public practice and self determination and should be discontinued to be obeyed as soon as possible.

To help and assist doctors, veterinarians, engineers, CPAs, lawyers and other professionals who are now required by the BIR to submit on or before May 31, 2014 an #AffidavitofProfessionalFeeanditsFactors, Katax (#ETM) is presenting a BIR-received Affidavit that showed his professional fee of one peso and the factors affecting the determination in charging his clients more than one peso.

A duly BIR-stamped Appointment Book is also presented so that it could help those who are so abused and confused self-employed professionals.

For free help and assistance, please call Dian at 0922 801 0922 or Len at 02-439 3918.

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others, please.
https://www.facebook.com/events/1384923901793883/

INTERNSHIP PROGRAM AVAILABLE

INTERNSHIP PROGRAM AVAILABLE
"Creation of softwares that would help BIR and the Philippine Taxpayers in complying with the laws of this State.'

Join now by placing your name, email and mobile number on the space herein named 'Comment'

A DLSU Student who is about to graduate provided the following to #Kataxpayer, viz;

MEMORANDUM OF AGREEMENT
This Memorandum of Agreement is made and entered into in the City of Manila, Philippines by and between:
<COMPANY NAME> a corporation duly organized and existing under and by virtue of the laws of the Republic of the Philippines, having its principal office at <address>, represented by its Designation1, Name1, hereinafter referred to as “<Company>”
and ­
#DELASALLEUNIVERSITY,#COLLEGEOFCOMPUTERSTUDIES, an educational institution duly organized under the existing laws of the Republic of the Philippines, having its principal office at 2401 Taft Avenue, Manila, represented by its Dean, Dr. Merlin Teodosia C. Suarez, hereinafter referred to as “DLSU­CCS”.
WHEREAS, <COMPANY>, in its concern to enhance the training and development of more and better information technology professionals, has agreed to provide technical support to the students of #DLSU­CCS in the form of training on the current and latest developments in IT and its industry.
WHEREAS, DLSU­CCS has instituted the CCS#INTERNSHIPPROGRAM wherein students undergo on­ the­ job training program at <COMPANY> as part of the college’s efforts to adequately expose its students to actual industry work situations, thereby enhancing their formal schooling.
NOW, therefore, for and in consideration of the foregoing premises, <COMPANY> and DLSU­CCS hereby agree on and stipulate the following.
A. <COMPANY> shall:
1. undertake the selection process of the recommended students in adherence to <COMPANY> policies and guidelines in recruitment and selection for this purpose;
2. provide the venue and computer system project and assign personnel to take charge as well as supervise the on­the­job training of students;
3. provide DLSU­CCS students information, training, and support, in the maintenance and/or development of information systems;
4. provide students exposure to actual office environment;
5. accomplish the evaluation forms required by DLSU­CCS in connection with the
on­the­job training of their students;
6. issue certificates of completion to students who successfully finish their training under
this program; and,
7. designate a Program Coordinator who will coordinate with DLSU­CCS the various
activities under this program.
B. DLSU­CCS shall:
1. recommend students who will undergo on­the­job training under the CCS INTERNSHIP PROGRAM for final selection/acceptance by <COMPANY>;
2. designate a CCS Linkage Officer who will coordinate with <COMPANY> on the various activities under this program; and,
3. together with the students, faculty and parents concerned, renounce and waive any claim against <COMPANY> for any injury or loss that the student­trainees may sustain or may suffer, personal or pecuniary, in the performance of their duties and functions while under training not attributable to the negligence or willful act of any of the personnel of <COMPANY>. The waivers of the concerned parties shall be submitted to <COMPANY> prior to the commencement of the training.
C. Intellectual Property:
1. Intellectual property shall include any property defined as such by the Intellectual Property Code of the Philippines (RA 8293);
2. Any intellectual property owned by the parties prior to this agreement shall continue to be owned by them. The student­intern cannot use any confidential information or data from the company to create intellectual property without the express written approval of the company;
3. Any intellectual property independently created by the student­intern during the period covered by the practicum shall be exclusively owned by the student­intern. Should the company provide financial support for the creation of such intellectual property, the ownership of the intellectual property shall be subject to another agreement;
4. In case the student­intern jointly creates intellectual property with a person connected with the company, the intellectual property shall belong to them jointly. The proportion of ownership of the said intellectual property shall be subject of a subsequent agreement.
D. Under this CCS INTERNSHIP PROGRAM, the following terms and conditions are likewise included:
1. It is expressly understood that there will be no labor­management relationship between <COMPANY> and the student­interns of DLSU­CCS.
2. The student­interns will be personally responsible for any all liabilities for damage to property or injury to third persons, which may be occasioned by their fault, intentional or negligent acts while in the course of their training.
3. DLSU­CCS shall see to it that the student­interns complete the agreed scope of work within the agreed duration of the program.
4. DLSU­CCS shall ensure that that all of its students under the CCS Internship Program will abide by the relevant company policies of <COMPANY>. In the event that any of the students violate any relevant company policy, then <COMPANY> shall have the right to immediately terminate the program in relation to such student by serving a written notice to DLSU­CCS.
5. It is expressly understood by DLSU­CCS and the student­interns that all information on technology, manufacturing process, process standards, quality assurance methodologies, quality standards, production capabilities, raw materials purchasing, marketing, finance, and all other related documents, manuals, operational or technical matters that <COMPANY> shall make available shall be used for the sole purpose of performing their tasks under the internship program. All of these matters are classified as
confidential in nature and proprietary to <COMPANY>. DLSU­CCS and the student­interns hereby undertake to prevent transfer of such information by any of its members, consciously or unconsciously, to any party outside of <COMPANY> without the knowledge and written consent of <COMPANY>. The student­interns hereby acknowledge this condition specifically after having read and affixed their individual signatures to the CONFIDENTIALITY AGREEMENT attached herewith which forms part of this Agreement.
E. DURA TION
This AGREEMENT shall be effective from AY 2013 to 2014 and shall be automatically renewable every year.
<COMPANY NAME>
___________________________________ NAME1
Designation1
SIGNED IN THE PRESENCE OF
___________________________________ NAME2
Designation2
BY:
COLLEGE OF COMPUTER STUDIES
___________________________________ DR. MERLIN TEODOSIA C. SUAREZ Dean
___________________________________ FEDERICO C. GONZALEZ
External Affairs Director
DE LA SALLE UNIVERSITY
ACKNOWLEDGEMENT
REPUBLIC OF THE PHILIPPINES) ________________ ) s.s.
BEFORE ME, a Notary Public for and in the City of __________________, this ____ day of ______________________ personally appeared:
NAME GOV’T ISSUED ID # DATE OF ISSUE VALID UNTIL NAME1
MERLIN TEODOSIA EB0059654 April 5, 2010 April 5, 2015 C. SUAREZ
who are known to me to be the same persons who executed the foregoing instrument and who further acknowledged that the same is their free and voluntary act and deed as well as that of the entities they respectively represent therein.
This Agreement consisting of four (4) typewritten pages including this page where this acknowledgment is typewritten, signed by said persons and their instrumental witnesses on each and every page thereof, refers to a MEMORANDUM OF AGREEMENT executed for the purpose therein set forth.
WITNESS MY NOTARIAL SEAL and SIGNATURE, on the date and place above written.
Doc No. _________; Page No. _________;

Book No. _________; Series of _________.
CONFIDENTIALITY AGREEMENT
In consideration of being an Intern at <COMPANY NAME>, the undersigned hereby agrees and acknowledges:
1. That during the course of internship, certain trade secrets of <COMPANY> may be disclosed; said trade secrets may consist but are not necessarily limited to:
a. Technical information: Methods, processes, formulae, compositions, systems, techniques, inventions, machines, computer programs and research projects.
b. Business information: Customer lists, pricing data, sources of supply, financial data, marketing, production, or merchandising systems or plans.
2. That during, or at any time after the termination of Internship, the Intern shall not use, or disclose to others, including future employees, any trade secrets, confidential information, or any other proprietary data of <COMPANY>
3. That upon the termination of Internship from <COMPANY>, the Intern shall return to the <COMPANY> all documents and property of <COMPANY>, including but not necessarily
limited to: reports, manuals, correspondence, customer lists, computer programs, and all other materials and all copies thereof relating in any way to <COMPANY>’s business, or in any way obtained during the course of Internship.
This agreement shall be effective upon the signing hereof and shall continue to be in force and in effect even after the termination of the Memorandum of Agreement signed between <COMPANY> and DLSU COLLEGE OF COMPUTER STUDIES.
Signed this ______ of __________________, 2014, in ___________________, Philippines.
___________________________ MARK SIMONE L. CABIE Intern, BSCS­NE, DLSU CCS
Noted by: <COMPANY NAME>
___________________________ NAME1
Designation1

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others if you opt.

https://www.facebook.com/photo.php?v=575422495904283&l=7882310579592794457

Is the RMC 34-2014 a Jeopardy Assessment? HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?

Is the RMC 34-2014 a Jeopardy Assessment? #BIRrules
HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?

#ETM found #RMC34_2014 so intriguing. Its dispositive portion is reproduced hereunder, viz;

"It is, however, clarified that an assessment based on “Best Evidence Obtainable Rule” should not be automatically considered as a doubtful assessment. Scrutiny as to the surrounding circumstances that led to the issuance of such an assessment (e.g., assessments based on Revenue Memorandum Circular No. 23-2000, RMC No. 99-2010, etc.) should be thoroughly evaluated. The taxpayer’s failure to present or submit the required documents necessary to make the assessment of its tax liability makes it incumbent to the Bureau to resort to the application of the best evidence obtainable method to recover unpaid taxes due the government. Therefore, any assessment made as a result thereof is presumed prima facie correct and sufficient for all legal purposes."

To untrained minds, the above statement would bring confusion whether or not the assessment based on Best Evidence Obtainable Rule (BEO) is a#jeopardy_assessment. If there is confusion, all corrupt practices are lurking in the black-corner.

To clear and help the minds of those who are receiving a jeopardy assessment, the term 'jeopardy assessment' shall first be established. Accordingly, #RR30_2002referred to it as a tax assessment which was assessed without the benefit of complete or partial audit by an authorised revenue officer, who has reason to believe that the assessment and collection of deficiency tax will be jeopardised by delay because of the taxpayer’s failure to comply with the audit and investigation requirements to present his books of accounts and/or pertinent records, or to substantiate all or any of the deductions, exemptions, or credits claimed in his return.

Consequently, #BEO directly came from an assessment without the benefit of a complete or partial audit of the taxpayer's books of accounts and other accounting records. Thus, BEO is logically a jeopardy assessment.

Therefore, those who have a BEO assessment have also had a jeopardy assessment and are entitled, upon full compliance with the BIR Regulations, to a reduction of their jeopardy-assessed deficiency taxes by as much as sixty (60) percent.

It's the understanding ofwww.Facebook.com/Kataxpayer that the RMC 34-2014 only reiterates that all deficiency-tax-assessment compromise settlements, including the BEO, shall automatically be under the strict review and evaluation not only of the Regional Evaluation Board but also the National Evaluation Board. Therefore, a taxpayer cannot claim that his application is deemed approved upon payment and filing of the required form.

Finally, the BEO is presumed (in RMC 34-2014's language, 'prima facie') correct.

#Katax sanely says, 'Of course, how can a #taxpayeravail of the privileges that this State provides if the BEO shall not be considered to be correct. Otherwise, there would be no legal basis in applying for a compromise settlement, neither approving the application thereof. Common sense, people. Common sense."

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accounting is the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)" TAX ACCOUNTING COURSE FOR VAT AND NON-VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

Marginal Income Earner, Senate Bill No. 2227

Marginal Income Earner, Senate Bill No 2227
by #Senator_Bam_Aquino

In the stated #Senate_Bill, #Bam suggested that those who are earning P150,000 and below annually shall be exempted from paying income tax, value-added income tax and percentage tax (source Interaksyon.com).

The said Senate Bill only reiterated the personal exemption of P50,000 and additional exemption of P100,000 for maximum of four (4) dependents of all individual taxpayers whether engaged in business or not (Total P150,000). Instead of earnings, it must say, "P5,000,000 and below cash sales and net receipts shall be exempted from any local and national tax."

#ETM is suggesting to Bam to improve the Barangay Micro Business Enterprise Law (#BMBE) which exempts business persons having a total assets of P3,000,000 and below from income tax but is subjecting the same to value-added/percentage tax.

#Kataxpayer is recommending that those individuals who have an asset based of P5,000,000 and below (subject to an automatic upward adjustment based on Consumer Price Index) shall be exempted in paying income tax, value added tax/percentage tax, but must withhold a tax from their purchases and are to be required to file ITR annually.

#Katax group is much willing to participate in drafting a law that would protect the interest of the small and medium individual taxpayers.

THE FILING #USELESS_BILLS SHOULD ALWAYS BE AVOIDED.

If you have a Comment about this issue, please place the same on the space below.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

PacMan, What Went Wrong? P3,000,000,000 Deficiency Tax Assessment

PacMan, What Went Wrong? #MannyPacquiaoversusKim
#EmelinoTMaestro's Point of View and Belief

#Katax felt so bad when he learned that #PacMan had decided to elevate his 3B deficiency tax assessment to the Court of Tax Appeals. In #ETM point of view, this action is similar to a last will and testament manifestation.

Being so furious and frustrated, #MannyPacquiao found comfort and protection from the arms of a counsel who advised him (and he adopted the suggestion) to go to#CTA in order to seek the lifting of the#Warrant_of_Garnishment that the BIR issued to him. By this gesture, the #PacquiaoFamily and#ViceGovernorJinky knock themselves out. Letwww.Facebook.com/Kataxpayer explain this statement.

Knock-out #1
To get a lawyer to handle a deficiency tax assessment amounting to 3 Billion Pesos would cost at least P5,000,000. Nothwithstanding, the Appearance Fee of at least P10,000 per day and Manifestation Fee of at least P20,000 per position paper would be collected by the very lucky lawyer. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.

Knock-out #2
To elevate a deficiency tax assessment of P3,000,000,000, the CTA would require PacMan to pay 1/2 of 1% of the said amount or P15,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished. Notwithstanding that Pacman created another nemesis in the names of CTA and Office of the Solicitor General (as BIR's rightful counsel)

Knock-out #3
The CTA found merit to the concerns of PacMan. But, it required him to place a bond in lieu of lifting the BIR's Warrant of Garnishment. Failure to do so, the Warrant shall remain valid and enforceable. Cost of the bond shall be twice the P3,000,000,000 deficiency tax assessment. Thus, if the premium rate is 1% of the said amount, the insurance premium to be paid is P60,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.

Knock-out #4
Of course, no insurance company would expose itself to a probable liability of P3,000,000,000 without requiring PacMan to present 'collaterals' that are commensurate to the said liability. Thus, PacMan may have his family's cash and properties to be placed as collaterals. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.

To summarise,
Lawyer's fee .............................................. P5,000,000
Judicial fee .................................................15,000,000
Surety Bond's premium ..............................60,000,000

Additional burden created thru CTA .......... 80,000,000
Less, BIR-garnished amount ....................... 1,000,000

Unwanted(Cash that can be saved)expense..79,000,000

Internal Revenue Commissioner Kim Henares said the BIR sees the CTA ruling as a victory as it guarantees protection of government interest. #KataxETM says, 'Amen.'

Next topic. 'How PacMan can save his Fortune?'

Lesson of the story.
1. As much as possible don't elevate your deficiency tax assessment to the CTA, it would create more problems.
2. Learn the secrets of the BIR because therefrom, you may legally reduce your deficiency tax assessments.
3. Use the Tax Accounting because the BIR doesn't use and understand the Financial/Managerial Accounting.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.