Creating Space for Filing a Criminal/Administrative Charge Against a Revenue Officer (Belief and Conviction of ETM)

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IGNORANCE IS A DISABILITY. MEET THE EDUCATOR.

0997 979 3922

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I. INTERPRETATION AND APPLICATION. For all legal purposes and intent, the statements, evidences, annexes, facts, figures and provisions stated in all my previously and to be issued Legal Notices shall be incorporated, included and harmonized herewith. Collectively, they shall be considered as a complete system. If conflict arises, the provision that is favorable to me shall be strictly applied.

II. REITERATION OF PREVIOUSLY RAISED ISSUES. The Respondents informed me that they referred the subject to the Office of the Deputy Commissioner - Legal and Enforcement Group.

I believe that such act is illegal.

According to RAO 10-2000, only cases that have no established and precedent BIR National Ruling shall be referred to the said Office for the issuance of BIR Ruling of first impression and if there is an existing and established BIR Ruling of first impression, the case shall be referred to the Chief, Legal Division of the Regional Office for the issuance of BIR Regional Ruling.

The said Ruling to be issued by the CLD shall state the BIR Ruling of first impression that he used.

My issue is whether the 3-year prescription period to assess tax is already consummated and because the Respondents failed to issued a FINAL ASSESSMENT NOTICE within the said period, any assessment to be issued after such period is considered void, without force and effect and illegal.

To end this case and seal the possible liability of the Respondents, I invoke BIR National Ruling that tackled the same subject matter.

‘BIR Ruling No. 147-99 dated September 16, 1999 - [t]he right of the BIR to assess already prescribed and your client has no validly existing tax liabilities for the taxable year 1995.

‘[T]he implementing regulations (Revenue Regulations No 12-85), provide for procedural steps that should govern administrative protests, the highlights of which are as follows:

‘xxx’

‘[B]ased on the foregoing, it is clear that the procedural due process as mandated by law, has not been properly observed in the issuance of the questioned assessment.

‘It is well settled in our jurisprudence in the case of Republic v. de la Rama, L-21108, Nov. 29, 1966, that where a person liable for the payment of the tax did not receive the assessment, the assessment could not become final and executory.

‘[S]uch being the case, this Office is of the opinion that the assessment notices [a]re null and void for the same were not duly and timely served and received by your client, and that since the said assessment notices were served and known only to your client after the lapse of the three (3) year period counted from the last day prescribed by law for filing the returns required under Section 203 of the Tax Code of 1997, the right of the BIR to assess already prescribed and your client has no validly existing liability for taxable year 1995.’

The above BIR National Ruling of first impression is totally identical to mine.

On or before April 15, 2009, the Respondents failed to issued Preliminary Assessment Notice as well as Formal Assessment Notice for tax year 2005.

Intelligently speaking, BIR right to assess 2005 taxes expired on April 16, 2009 and since the Respondents knowingly delayed and refused to issue a valid tax assessment from April 16, 2006 up to April 16, 2009, any assessment that they will issued after April 16, 2009 shall be irregular and illegal such as the Amended Notice for Informal Conference that they prepared and issued in September 2009.

The excuses of the Respondents that there should be a BIR National Ruling of first impression to be issued by the DCIR-LEG has no legal basis to stand on and a matter of deception to take the attention of the Ombudsman from the real issue that is prescription of case in their hands, without justifiable reason, has a penalty of DISMISSAL FROM OFFICE AND SIX [6] YEAR IMPRISONMENT.

NEW POINT OF VIEW. A new provision has been added in the Revised BIR Code of Conduce that is HARASSMENT OF A TAXPAYER.

In the said provision, the CAD, Ms. Tita Sadsad, is required, within 15-days from receipt hereof, to establish and determine and consequently, issue resolution whether the subject premeditatedly planned 2005 NIC of the people of Special Investigation Division, this Office is improbable and / or arbitrary.

To comply with said provision, l am invoking that for the sake of enlightenment of the taxpaying public, the said provision of RMO 53-2010 and humbly requesting and protesting before the CAD to render a written resolution whether there is improbability and arbitrariness in the subject 2005 NIC.

1. DUTY TO RESOLVE AND REPLY

1. I have the honor to advise this Office the ensuing;
1. Section 4. Norms of Conduct of Public Officials and Employees, RA 6713.— (A) Every public official and employee shall observe the following as standards of personal conduct in the discharge and execution of official duties:

(c) Justness and sincerity. — [r]espect the rights of others, and shall refrain from doing acts contrary to law, good morals, good customs, public policy, public order, public safety and public interest. xxx.    

(e) Responsiveness to the public. — [p]rovide information of their policies and procedures in clear and understandable language, ensure openness of information, public consultations and hearings.

1. SECTION 244, NIRC. Authority of Secretary of Finance to Promulgate Rules and Regulations. - The Secretary of Finance, upon recommendation of the Commissioner, shall promulgate all needful rules and regulations for the effective enforcement of the provisions of this Code.
2. SECTION 245, NIRC. Specific Provisions to be Contained in Rules and Regulations. - The rules and regulations of the Bureau of Internal Revenue shall, among other things, contain provisions specifying, prescribing or defining: 

(d) The conditions to be observed by revenue officers respecting the institutions and conduct of legal actions and proceedings; 

1. SEC. 8, RA 9485. Accessing Frontline Services. - The following shall be adopted by all government offices and agencies:

(b) Action of Offices - (1) All applications and/or requests submitted shall be acted upon by the assigned officer or employee during the period stated in the Citizen's Charter which shall not be longer than five working days in the case of simple transactions and ten (10) working days in the case of complex transactions from the date the request or application was received. xxx

(2) No application or request shall be returned to the client without appropriate action. In case an application or request is disapproved, the officer or employee who rendered the decision shall send a formal notice to the client within five working days from the receipt of the request and/or application, stating therein the reason for the disapproval including a list of specific requirement/s which the client failed to submit.

(c) Denial of Request for Access to Government Service - Any denial of request for access to government service shall be fully explained in writing, stating the name of the person making the denial and the grounds upon which such denial is based. Any denial of request is deemed to have been made with the permission or clearance from the highest authority having jurisdiction over the government office or agency concerned.

(d) Limitation of Signatories - The number of signatories in any document shall be limited to a maximum of five signatures which shall represent officers directly supervising the office or agency concerned.

Noteworthy to say, the Respondents have legal power and authority to perform the ensuing BIR administrative policies and procedures:

“Sec. 228 [e] [2nd par.], NIRC, as amended. [T]he taxpayers shall be informed in writing of the law and the facts, on which the assessment is made; otherwise, the assessment shall be void.

“Sec. 3 [3.1.5], RR 12-99. [T]he taxpayer or his duly authorized representative may protest administratively against the aforesaid formal letter of demand and assessment notice within thirty (30) days from date of receipt thereof.

“Part III [C] [2], RMO 37-94. [t] same reviewing offices shall likewise decide whether the protest conforms with existing requirements and whether or not to give due course to the protest.

“Part II [D], RMO 37-94. The [D]ivision Chief of the Assessment Divisions in the Regional Offices for regional cases [s]hould be given due course and whether the protest involves a question of fact or of law or both;

1. If involving a question of fact, which fact is available from the docket, the reviewing office shall resolve the same, otherwise it shall be referred to the revenue officer who recommended the deficiency assessment;
2. If involving a question of law, the same may be acted upon by the reviewing office, otherwise, it shall be referred to the Legal Division in the Regional Offices [f]or resolution of the legal issues; and
3. If the protest involves both a question of fact and of law, the question of fact shall be first be resolved before the question of law applying the above-mentioned (a and b) criteria.

“Part III [C] [2], RMO 37-94. [T]he reviewing office shall then inform the taxpayer in writing of the result of the resolution of his protest.

V. WILLFUL NEGLECT TO DISCHARGE LEGAL OBLIGATIONS

The Respondents agree, for all legal purposes and intent, that after the lapse of the due date specified herein, they shall be considered, beyond a reasonable doubt, as negligent people. The term ‘negligent’ include the ‘late reply’ action, which means that a reply or administrative action was prepared, executed and issued after the expiration of the due date specified herein

VI. NO REPLY AGREEMENT

The Respondents premeditatedly agreed herein.

My unchallenged and unanswered Legal Notice and the likes shall be considered valid, binding and enforceable against the Respondents and their subordinates and shall become BIR Regional ruling and order effective on the day following the lapse of the due date stated herein.

By premeditated plan, negligence or choice and admission by silence, their previous legal positions have no legal credence and considered totally ‘abandoned’ and ineffective.

VII. CERTIFICATION

After the lapse of the due date set forth herein and by this Notice, the Respondents, in discharging their legal obligations, hereby certify that the subject is withdrawn and set aside.

In lieu of issuing the required document, this Notice shall be legally considered to be such.

VIII. POSSIBLE LIABILITY

By silence or late reply, the Respondents, for all legal purposes and intent, accept all possible liabilities that are being imposed by law for being negligent, misfeasant, nonfeasant and malfeasant.

Failure to follow the RMO 53-2010’s provisions shall mean dismissal from public office.

IX. PROPOSED CONCLUSION

I have no validly issued tax assessment and therefore, the Notice of Informal Conference issued by the Respondents after the 3-year prescription period is illegal and unacceptable.

XI. NON FORUM SHOPPING

1. That I certify under oath that I have not commenced any other action or proceeding involving the same issues in any court, tribunal or quasi-judicial agency, and that to the best of my knowledge, no such other action or claim is pending thereon;
2. That should I learn that a similar action or proceeding has been filed or is pending in aforementioned court, tribunal or agency, I promise to notify this Honorable Office of the present status thereof within five (5) days from my notice of the same;
3. That I fully understand that failure on my part to comply with the foregoing requirements shall be cause for the dismissal of the case.

XI. PRAYER

In the name of the Almighty God, I move and pray that this Honorable Office, thru the efforts of the named persons, shall

1. acknowledge the receipt hereof;
2. respect and apply the applicable laws and BIR regulations;
3. on August 29, this year, resolve and reply;
1. NOTICE TO THE HONORABLE TANODBAYAN
1. include this as part of the Complaint Affidavit filed herein;
2. immediately conduct preliminary investigation within ten [10] days from receipt of this to determine whether RA 6713, RA 6770, RA 8424 and the Revised Penal Code were violated;
3. conclude said investigation in due time and recommend solutions and improvements that will cure the deficiency in procedural due process so that other taxpayers having similar situations shall not be deprived of their legal and constitutional rights to due process and speedy resolution;
4. inform me of the result of such investigation; 
5. provide me copies of communications sent to this Office by the Respondents; and
4. supply legal remedies that may be known or unknown to me.

XII. PROOF OF DELIVERY

A. DELIVERY THRU REGISTERED MAIL. IF THIS SHALL BE SENT THRU POSTAL OFFICE, THIS PORTION SHOULD BE FILLED UP, OTHERWISE DO NOT TOUCH IT.

On the date shown on the Postal Office’s registry receipt, I sent this Notice through registered mail because I do not have enough personnel to personally deliver this including all documents and annexes attached and mentioned herein to the concerned persons. 

The registry receipt issued by the said Postal Office was pasted on the file copy of _________________ .

We affix our signatures to attest the correctness of the above information this date ___________; time ___________ and place _________.

XIII. PAGES AND COUNTERPARTS

This has eight [8] pages and four [4] counterparts, which shall be legally considered as originals. This shall form part of the taxpayer’s docket that is in the control and possession of the Respondents.

XIV. RECEIVING SPACE

The mere possession of this Notice by the Respondents or their authorized persons shall mean that the Respondents or their authorized persons are under legal obligation to render, in writing, either advise, decision, resolution or reply hereto within the prescribed days mandated by RA 9485.

XV. SIGNATURE AND CONTACT DETAILS

On the date stated below, I affix my signature to attest the completeness of the above data.