Friday 22 August 2014

What is a "Termination Letter"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Termination Letter"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

--- A letter that affirms the conclusion and termination of an audit investigation.

How should a TL be handled?
-Secure










For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Waiver of the Defense of Prescription Under the Statute of Limitations"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Waiver of the Defense of Prescription Under the Statute of Limitations"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

--- A notarise document that permits the BIR and its officials to prolong their audit investigation beyond the prescriptive periods (3 years/5 years for assessing/collecting a tax) allowed by the National Internal Revenue Code.

How should a Waiver be handled?
- Withstand






For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Final Collection Letter"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Final Collection Letter"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

- - A notice that gives a taxpayer the last opportunity to settle his tax dues.

How should an FCL be handled?
- Acknowledge
- Appeal
- Compromise
- Settle
- Secure a Termination Letter







For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Run After Tax Evader"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Run After Tax Evader"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

-- An audit investigation program that requires a group of Revenue Officers to gather enough supporting evidences to warrant the filing of criminal complaint (tax evasion) agains a taxpayer.

How should RATE be handled?
- Secure a copy
- Debunk
- Don’t plead
- Compromise
- Settle




For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Waiver of Bank Secrecy"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Waiver of Bank Secrecy"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

-- - A notarised paper that renounces the right to remain secrets from the BIR the bank account/s of a taxpayer.

How should a Waiver be handled?
- Resist










For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Surveillance"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Surveillance"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

- - An audit investigation program that orders a group of Revenue Officers to watch/observe, with/without the consent/knowledge of a taxpayer, his business operations.

How should Surveillance be handled?
- Acknowledge
- Permit
- Keep calm
- Don't talk





For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Taxnocrat Service"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Taxnocrat Service"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

- - A expert employment of a proven tax techniques, tactics, remedies and reliefs that legally avoids any potential/external threats such as criminal prosecution, public humiliation, fines, surcharges, interest and penalties

How should a Taxnocrat be handled?
- Call
- Retain
- Save money
- Remove stresses


For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Tax Accounting Service"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Tax Accounting Service"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

- - A professional and support service that handles and manages the processes, requirements and reports in complying with the tax accounting policies and procedures

How should TAS be handled?
- Inquire
- Engage
- Save cash
- Peace of mind





For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Preliminary Collection Letter"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Preliminary Collection Letter"? -- EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

- - An audit investigation program that obligates a group of Revenue Officers to ascertain the compliance with the BIR’s prescribed registration and bookkeeping regulations of all the taxpayers located in a specified location/area.

How should a PCL be handled?
- Acknowledge
- Allow
- Secure
- Appeal
- Compromise
- Settle


For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Tax Mapping"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Tax Mapping"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

- - An audit investigation program that obligates a group of Revenue Officers to ascertain the compliance with the BIR’s prescribed registration and bookkeeping regulations of all the taxpayers located in a specified location/area.

How should TM be handled?
- Acknowledge
- Allow
- Secure
- Appeal
- Compromise
- Settle


For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is "Oplan Kandado"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is "Oplan Kandado"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

- - An audit investigation program that mandates a Revenue Officer to impose sanctions for failure/refusal of a taxpayer to comply with the issuance of receipts, filing of returns, declaration of taxable transactions, other registrations and paying the correct amount of tax/es.

How should OK be handled?
- Acknowledge
- Read
- Evaluate
- Ask
- Disagree
- Compromise
- Pay

For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is "Inventory Taking"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is "Inventory Taking"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

- - An audit investigation program that obligates a Revenue Officer to establish/ascertain the true/correct volume/value of taxpayer’s inventory.

How should IT be handled?
- Acknowledge
- Allow
- Review
- Protest
- Supply





For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is "Benchmarking"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is "Benchmarking"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

-- A notice that requires a taxpayer to refute/pay the VAT and income tax discrepancies uncovered from comparing his tax payments vis-a-vis the industry’s average tax payments.

How should BM be handled?
- Acknowledge
- Read
- Ask
- Disprove
- Supply




For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Warrant of Distraint and/or Levy"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Warrant of Distraint and/or Levy"? -- EmelinoTMaestro.com
& Facebook.com/KATAXPAYER

-- A notice to a delinquent taxpayer that no only his goods, chattels or effects, and other personal property of whatever character are under seizure and distraint but also his real property and interest in/or rights thereto are under the levy proceeding.

How should a WDL be handled?
- Get a copy
- Read
- Check
- Compromise
- Settle 
- Lift

For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Warrant of Garnishment"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Warrant of Garnishment"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

-- An order to a bank or financial institution to garnish and transfer, surrender, transmit and/or remit to the BIR the savings, time and  current deposits and such other property, tangible or intangible owned by a delinquent taxpayer.

How should a WG be handled?
- Get a copy
- Read
- Verify
- Compromise
- Settle
- Lift


For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918


What is a "Violation Checklist"? --EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Violation Checklist"? --EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

--- A duly signed notice that showcases the violations committed by a taxpayer and their corresponding fines/penalties

How should a VC be handled?
- Acknowledge
- Read
- Secure
- Challenge
- Reduce
- Settle



For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Second And Final Notice Before Issuance of Subpoena Duces Tecum"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Second And Final Notice Before Issuance of Subpoena Duces Tecum"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

-- A final request that reiterates the submission of the required documents for the year being audited.

How should an SN be handled?
- Acknowledge
- Read
- Verify
- Collate
- Show
- Cooperate




For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "First Notice for Presentation of Books and Other Accounting Records"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "First Notice for Presentation of Books and Other Accounting Records"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

-- A request that demands a taxpayer to furnish the RO the requirements previously requested.

How should a FN be handled?
- Acknowledge
- Read
- Separate
- Present

- Cooperate






For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Subpoena Duces Tecum"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Subpoena Duces Tecum"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER


- A command that directs a taxpayer to attend and testify at the identified BIR’s official/office and also to bring with him the books, documents or other things under his control.

How should an SDT be handled?
Acknowledge
- Read
- Appear
- Testify
- Bring
- Document
- Report



For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Preliminary Assessment Notice"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Preliminary Assessment Notice"? --
EmelinoTMaestro.com &
Facebook.com/KATAXPAYER

- - A proposed assessment that presents the facts and the law, rules and regulations, or jurisprudence used to arrived to the allegedly deficiency tax/es

How should a PAN be handled?
- Acknowledge
- Read
- Dispute
- Supply
- Follow-up





For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Formal Letter of Demand"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Formal Letter of Demand"? --
EmelinoTMaestro.com & Facebook.com/KATAXPAYER


- A demand that calls for the payment of a taxpayer’s deficiency tax/es 

How should an FLD be handled?
- Acknowledge
- Read
- Protest
- Supply
- Compromise
- Settle
- Secure





For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Final Decision on Disputed Assessment"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Final Decision on Disputed Assessment"? -- EmelinoTMaestro.com & Facebook.com/KATAXPAYER


- A decision of the BIR Chief or his duly authorised representative that elaborates the facts and the laws used in resolving a taxpayer’s protest for reconsideration or reinvestigation

How should an FDDA be handled?
- Acknowledge
- Read
- Reject
- Appeal
- Compromise
- Settle
- Secure


For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918

What is a "Letter Notice"? --EmelinoTMaestro.com & Facebook.com/KATAXPAYER

What is a "Letter Notice"?
--EmelinoTMaestro.com &
Facebook.com/KATAXPAYER


- A no-contact-audit notice that contains the available legal remedies/reliefs of a taxpayer and the BIR in relation to the discrepancies found between his filed returns and reports and his suppliers, creditors, customers and other governmental agencies that directly deal with him.

How should LN be handled?
- Acknowledge
- Read
- Authenticate
- Ask
- Present 
- Cooperate

For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918
www.Facebook.com/KATAXPAYER

What is an "electronic Letter of Authority? -- EmelinoTMaestro.com & Facebook.com/Kataxpayer

What is an "electronic Letter of Authority?
EmelinoTMaestro.com & Facebook.com/Kataxpayer

-- An official document that empowers a Revenue Officer (RO) to examine and scrutinise a taxpayer’s books of accounts and other accounting records in order to determine his correct internal revenue tax liabilities

How should an eLA be handled?
- Acknowledge
- Read
- Authenticate
- Ask
- Present 

- Cooperate


For professional/expert assistance,
ETM Tax Agent Office (ETM-TAO).
Write……
Unit 419, Corporate 101
Mother Ignacia, Quezon City
Call/Text/Email……..
02-921 6107 * 02-439 3918
www.Facebook.com/KATAXPAYER

Judges Join SC Bid vs BIR Taxes on Bonus ---- Emelino T Maestro. com

Judges Join SC Bid vs BIR Taxes on Bonus
Emelino T Maestro. com

This morning, ETM read from The Philippine Star that Judges joined COURAGE to stop the assessment and collection of withholding tax from bonuses, honoraria and other incentives that they received from the Philippine Government through its judiciary branch. They argued that it is contrary to the Philippine Constitution for it violated the fiscal autonomy of the court and due process.

ETM believes that there is a Supreme Court's Memo which instructed its accounting personnel to deduct the withholding taxes from court's officials and employees' employees, officials, judges and justices. Thus, by this action, it already upheld that RMO 23-2014 is valid and enforceable.

ETM believes that the fiscal autonomy of the court is not violated because it is not the court that is being taxed in the said BIR regulations but the employees and officials of the court. It means that the court is not entity that is being assessed of withholding taxes but the persons who are working inside the court. Please remember that the courts and their employees are two distinct and separate entities/persons.

ETM believes that the due process doctrine is not violated because from 1998 up to June 2014, the bonuses, honoraria and other incentives of all employees, officials, judges and justices who are EMPLOYEES of the Philippine Government were never taxed. Whilst, many low-salaried workers from other branches of the Philippine Government and private sectors who are also called for uniformity purpose as EMPLOYEES are being taxes through withholding tax system. Did they consider "The Rule of Taxation Must Be Uniform and Equitable. doctrine"?

PLEASE TYPE YOUR COMMENT AND CONVICTION ON THE SPACE HEREUNDER. THANKS

Good to Remember
Please remember/tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE. Let us make your compliance with the Tax Code as easy as you breathe so that you will live no more in the shadows of fear/corruption that not knowing them brings.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

THOSE WHO PLACED THEIR EMAIL ADDRESSES HEREIN SHALL RECEIVE THE ANSWER AGAINST THE BIR'S ASSAULT THAT IS FAILURE TO COMPLETE THE INFORMATION ON THE FACE OF AN OFFICIAL RECEIPT/SALES INVOICE WHICH HAS A PENALTY OF 5,000/10,000 PER VIOLATION (Tax Mapping)

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER (8 photos)

Thursday 21 August 2014

Tax Evasion Cases Under RATE and RATS Programs Deemed to Suffer Irreparable Damages - EmelinoTMaestro.com

Tax Evasion Cases Under RATE and RATS Programs
Deemed to Suffer Irreparable Damages -

According to our Constitution, the speedy resolution for case filed at the Ombudsman and the DOJ should be resolved within a reasonable time. Thus, if the Ombudsman and the DOJ failed to follow this simple instruction, the case, according to the our Supreme Court should outright be dismissed by the concerned lower court. The numbers of dismissed cases due to this so-called 'negligence' of the assigned prosecutors are now beyond the acceptable level. Therefore, the loser is again the Filipino people (See the Sandiganbayan's cases agaist Victor Endriga, Deogracias Savellano and Chavit Singson).

As far as RATE and RATS cases are concerned, they are now pending at the DOJ and ageing like the most expensive wines. If they will be elevated to the Court of Tax Appeals, definitely, they would also be dismissed for the same reason. The question is, 'Can the CTA refuse the dismissal of these 'prolonged cases'? The answer is already provided by our Supreme Court where in it says that all decisions of inferior courts should emanated its decision.

Good to Remember
Please remember/tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE. Let us make your compliance with the Tax Code as easy as you breathe so that you will live no more in the shadows of fear/corruption that not knowing them brings.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

THOSE WHO PLACED THEIR EMAIL ADDRESSES HEREIN SHALL RECEIVE THE ANSWER AGAINST THE BIR'S ASSAULT THAT IS FAILURE TO COMPLETE THE INFORMATION ON THE FACE OF AN OFFICIAL RECEIPT/SALES INVOICE WHICH HAS A PENALTY OF 5,000/10,000 PER VIOLATION (Tax Mapping)

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER (8 photos)
Everything shown and scribed herein shall legally be considered to be my personal belief and conviction. They shall not be used for any purpose. Thanks
Law Enforcement: 11,926 like this

Wednesday 20 August 2014

NO MORE BANK SECRECY FOR YOUR MONEY - EmelinoTMaestro.com

No More Bank Secrecy For Your Money
-Emelino T Maestro

The bank where you're placing your money will now report to the BIR how much your money earned. For example, it would report that for the year 2014, you already received 300,000 for 1% interest. Then, the BIR can easily compute, the money that you have therein. Thus the bank is actually saying that you have, in our example, 30,000,000. What would the BIR do with this figure? It would only compare it to your past income and value added tax returns. If the discrepancy is so huge. Then, you will be a candidate for public humiliation through tax evasion complaint.

Good to Remember
Please remember/tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE. Let us make your compliance with the Tax Code as easy as you breathe so that you will live no more in the shadows of fear/corruption that not knowing them brings.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER (8 photos)
Photo: No More Bank Secrecy For Your Money 
-Emelino T Maestro 

The bank where you're placing your money will now report to the BIR how much your money earned. For example, it would report that for the year 2014, you already received 300,000 for 1% interest. Then, the BIR can easily compute, the money that you have therein. Thus the bank is actually saying that you have, in our example, 30,000,000. What would the BIR do with this figure? It would only compare it to your past income and value added tax returns. If the discrepancy is so huge. Then, you will be a candidate for public humiliation through tax evasion complaint.

Good to Remember
Please remember/tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE. Let us make your compliance with the Tax Code as easy as you breathe so that you will live no more in the shadows of fear/corruption that not knowing them brings.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals 
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals 
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals 
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals 
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015 

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to 
(1) change without notice/obligation 
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER (8 photos)
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Tuesday 19 August 2014

How to Answer a Letter from BIR Chief Kim Henares - Emelino T Maestro.com

How to answer a Letter from BIR Chief Kim Henares?
THIS PRIVILEGED COMMUNICATION SHOULD NOT BE SHARED, LIKED, COPIED AND EMAIL-BLASTED. EmelinoTMaestro.com

If I would not make a reply to the letter of Ms. Kim Henares as it is presented hereunder, the legal doctrine 'estoppel' would set in. Below is my reply to her letter, viz;

"Good Morning. On August 12, 2014, I received your August 4, 2014 letter which I find, excuse my words, exotic and erotic.

It informed me that the BIR, as an institution of the Philippine Government, cannot anchor its act based solely on ‘morality’ and will not persuade its erring and enterprising revenue officers and subordinates to perform and extinguish their legal obligations to me and this State unless it (Office of the BIR Chief) has acquired the jurisdiction over the case at bar.

Its’ final action is to issue a Reference Slip date July 22, 2014 which was addressed to Mr. Jonas Amora, Makati Regional Director with a notation ‘FOR NECESSARY ACTION, PLS.”

As lawyers by choice, you, Atty Kim Jacinto-Henares and Atty Larry Barcelo, cannot make an excuse that you are ignorant of the laws of this State, more specifically, the 1987 Philippine Constitution and the National Internal Revenue Code of 1997, as amended.

Also, as you stated in your numerous Revenue Issuances that all revenue officers which yourselves are included are presumed to have read and comprehend the laws appurtenant to your chosen jobs.

The revenue officers of Tawi District and Romblon Regional Office had already assaulted the the States, more specifically, the 1987 Philippine Constitution, for they knowingly failed/refused to implement the National Internal Revenue Code in a uniform and equitable manner.

According thereto, an investigation, pursuant to an eLetter of Authority, shall be conducted and completed within 180 days from the issuance of the same and if there will a protest against an issued assessment, it shall be terminated within 60 days from the submission of all the relevant evidences.

As to my part, I already complied with the dictated things to be done. However, despite my continuous and consistent requests, appeals and pleas for you and the assigned revenue officers to finish and wrap up their audit investigation, although verbally promised to do so by end of May 2014, they knowingly failed/refused and still fail/refuse.

I expressed my disappointment to you as my last recourse and asked/requested you to act on my case not only to “morally persuade” these “possible criminals” but without asking/requesting from anyone/anybody, impose the appropriate sanctions/fines/penalties related to their crimes. The National Internal Revenue Code mandated you, without mental reservation and purpose of evasion, to apply all its provisions without delay and favour. However, you are also a big and irritating disappointment for you are depriving this State to remove from its Offices those that are considered “Notoriously Undesirables”.

Clearly, there is a probable cause to indict Rodolfo, Rhodora, Angelo, Jones and Nestor for they knowingly violated the Civil Code, Revised Penal Code, Republic Act Nos 6713, 3019 and 9485, and most importantly, Section 269, National Internal Revenue Code.

Would you incur irreparable damages if you will charge them with incompetence, delinquency, malfeasance and negligence?

As a very intelligent individuals, I believe that you would respect, obey and implement (ROI) the laws of this State and shall protect it from the Corrupt Practices of your subordinates.

Without further notice, I would request the intervention of the Office of the Ombudsman and The Discipline Office of the Office of the Philippine President for your conscious failure/refusal to ROI the 1987 Philippine Constitution and the National Internal Revenue Code.

“Section 16, Article III, 1987 Philippine Constitution which says, “All persons shall have the right to a speedy disposition of their cases before all judicial, quasi-judicial, or administrative bodies.”

You have five (5) days to send me a relevant reply.
FAIL NOT UNDER THE PENALTY OF LAW.

To attest/assert my belief/conviction, I affix my signature hereunder at Unit 419, Corporate 101, Mother Ignacia, Quezon City."

IF YOU ARE BEING HARASSED, OPPRESSES AND VEXED THROUGH eLETTER OF AUTHORITY, LETTER NOTICE or SUBPOENA DUCES TECUM, let ETM help/assist you to fight for your rights and privileges.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER
 (8 photos)