Accessing Any BIR Revenue Issuance.... Get a copy of RAMO 1-2000 and Annex A of RMO 28-2012

April  27, 2013 Legal Petition Notice

Taxpayer “EMELINO T MAESTRO”

TIN “129 596 230”

www.EmelinoTMaestro.comVisit... www.Facebook.com/KATAXPAYER

MY PURPOSE

1. I need to extinguish, by way of following the laws of the State, my legal obligations, viz;

1. not to be ignorant of the laws of the State
2. to be compliant with the laws of the State
1. Therefore, I need to have and hold the particular laws of the State that are specified herein.

PREPARATORY STATEMENT

1. It is the duty/obligation of the respondents to provide the taxpaying public with copies of all relevant BIR rules and regulations that would make the compliance with the laws of the State, more particularly, the National Internal Revenue Code, a convenient and happy thing to do.
2. In this regard, I publish the Section 19(B), RMO 53-2010, viz;

1. Revenue issuances shall be disseminated/circulated to the BIR’s internal and external stakeholders in accordance with prescribed guidelines and procedures, including those relating to the numbering, production and publication thereof. Non-compliance therewith shall be considered as Violation of Reasonable Office Rules and Regulations and shall constitute a Light Offense.
1. Section 8, Ibid, defined the term “Revenue Issuances” as all issuances made by the Commissioner and/or his/her duly authorized representatives such as but not limited to Revenue Regulations (RR), Revenue Memorandum Orders (RMO), Revenue Memorandum Circulars (RMC), Revenue Audit Memorandum Orders (RAMO), Revenue Delegation Authority Orders (RDAO), Revenue Administrative Orders (RAO), Revenue Memorandum Rulings (RMR), Revenue Bulletins (RB), Revenue Travel Assignment Orders (RTAO) and Revenue Special Order (RSO).
2. For the information of the governmental agencies having administrative jurisdiction and control over the respondents and their offices, RMO 53-2010, which for quick reference, was scan-cut-pasted herein promulgates and implements the Revised Code of Conduct for BIR officials and employees 

PHILIPPINE TRANSPARENCY SEAL

1. I am congratulating the Top Management of the BIR, through the respondent CIR, that at last, the BIR already got the most prestigious and to be envied seal Philippine Transparency Seal.
2. What could I say but keep up being transparent.

REVENUE ADMINISTRATIVE ORDER (RAO)

1. The complexities and intricacies of the operations and management of the BIR which are being perceived by many to be the hindrance is understanding the prescribed procedure and complying therewith cannot be denied
2. Also, the substantive law is too deep and wide to comprehend easily.
3. What I need is a more simple and structured approach which the RAO may provide.

COLLECTION MANUAL

1. RMO 28-2012 which for quick reference, was scan-cut-pasted herein informed me that there is a prescribed/legal procedure on how a tax shall be collected. 
2. As it stated, the prescribed procedure is written in the so called the “COLLECTION MANUAL” which is being represented to be attached thereto as Annex A.
3. However, upon verification, the Annex A thereof cannot be located or is not attached to it
4. It is believed that the failure to attach the particular COLLECTION MANUAL is unintentional and not consciously planned and performed.
5. In this view, it is apparent that the respondents must correct this mistake in order that it would not create an impression that the COLLECTION MANUAL is being hidden from the eyes of the BIR’s stakeholders who are the taxpayers.

ACCESS TO RECORDS, DEPRIVED

1. Recently, Honorable Kim Henares consciously prepared and issued RMO 11-2013 which for quick reference was scan-cut-pasted herein.
2. It is now being used by Division Chiefs and other low ranking BIR officials and employees to deprive and deny me to secure BIR’s policies, guidelines, work plans, procedures, manuals, system flows and revenue issuances.
3. For the record, I am not asking for a confidential information that would endanger the national security and the lives of 100 million Filipinos.
4. I am only requesting for copies of revenue issuances which would make me understand and learn more about extinguishing my legal obligations to the State, through the BIR.

SERVING AUTHORITY 

1. The bearer/s hereof is authorized and appointed to submit and file this to the above-mentioned respondents and Honorable Offices.
2. He/She/They are not allowed to receive any document as well as to discuss anything in relation to the case at bar. 

PRAYER

1. In the name of the Almighty God, I humbly move and pray to
1. GENERAL NOTICE
1. acknowledge the receipt hereof;
1. HOW TO RECEIVE THIS? To prevent the concealment, destruction, removal of any page or annex attached hereto, I invoke the prescribed procedure in receiving and accepting papers and documents that is the receiving authority shall print his/her name or sign on every page hereof and must completely and clearly place, according to RA 9485, the exact date and time of receipt.
2. apply the applicable laws of the State and prescribed procedures; 
3. inform me, within ten (10) from receipt hereof, of the FINAL DECISION;
1.   “THE LAW AND JURISPRUDENCE HAVE ALWAYS CONTEMPLATED A SCENARIO WHERE THE CIR WILL DECIDE ON THE PROTESTED ASSESSMENT. (Lascona Land Co., Inc,. v. CIR; GR#171251, March 5, 2012)”
4. sign on the ‘CONFORME’ segment, then, mail this back; and
5. provide all legal remedies that may be known and unknown to me.
2. NOTICE TO CIR KIM HENARES AND DCIRESTELA SALES
1. provide and supply the copies of the stated Revenue Issuance/s such as RMO 28-2012’s Annex A and RAO 1, 2, 3, 4, 5, 6, 7, 8, 9 -2000, and
2. refer this, if applicable, to the accountable authority.
3. NOTICE TO HIS EXCELLENCY NOYNOY AQUINO, OFFICE OF THE PRESIDENT
1. provide and supply the copies of the stated Revenue Issuance/s such as RMO 28-2012’s Annex A and RAO 1, 2, 3, 4, 5, 6, 7, 8, 9 -2000, 
2. refer this, if applicable, to the accountable authority and
3. help/assist me
4. NOTICE TO HONORABLE FRANCISCO DUQUE, CIVIL SERVICE COMMISSION
1. provide and supply the copies of the stated Revenue Issuance/s such as RMO 28-2012’s Annex A and RAO 1, 2, 3, 4, 5, 6, 7, 8, 9 -2000, 
2. refer this, if applicable, to the accountable authority.
3. help/assist me
5. NOTICE TO HONORABLE EVELYN BALITON, OFFICE OF THE OMBUDSMAN
1. provide and supply the copies of the stated Revenue Issuance/s such as RMO 28-2012’s Annex A and RAO 1, 2, 3, 4, 5, 6, 7, 8, 9 -2000, 
2. refer this, if applicable, to the accountable authority.
3. help/assist me

PAGES AND COUNTERPARTS. 

1. As a privileged communication, this has 4 pages and 6 original counterparts

SIGNATURE.  

1. On the date stated below, I voluntarily affix my signature to attest my conviction and belief.

CONFORME

1. After reading this, the respondents chose the items specifically marked as ‘X’, viz;  [   ] KNOWINGLY AGREE or [   ] DELIBERATELY DISAGREE. 

1. Please deliberately specify the cause of denial as required by Section 228(e) 2nd par., NIRC, Section 8(c), RA 9485 and Section 14, Book VII, 1987 Administrative Code.

CERTIFICATE OF FAILURE AND REFUSAL TO RECEIVE

1. Because the receiving authority who is _________________________________________________                        deliberately failed and refused and still fails and refuses to receive and accept this without valid and justifiable reason, I, by way of signing and dating this LPN, affirmed that it was constructively served and the serving hereof is witness by the persons whose names and signatures appeared below.