How to avoid criminal prosecution and payment of deficiency tax? - EmelinoTMaestro.com

Court of Tax Appeals
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How to win a criminal case and not to pay the deficiency tax assessment?

Success and True Story 
People of the Philippines vs. Katherine M. Lim and Edelyn Coronacion,
CTA, Crim. Case No.0-113, December 12, 2011

The taxpayer informed the Bureau of Internal Revenue (BIR) that it has decided to permanently close and cease operations effective September 2005. Tax Verification Notice was issued by the BIR to verify supporting documents and pertinent records relative to the taxpayer’s closure of business. The verification prompted the issuance of the assessment for alleged value-added tax (VAT) deficiency, which in turn, led to the filing of the case, against accused, as the alleged responsible officers of taxpayer. The accused asserted that they did not receive the Preliminary Assessment Notice (PAN) and Final Assessment Notice (FAN). Since accused supposedly never received any of the assessment notices, no willfulness could be attributed as such and in fact they were not even aware of the legal and factual bases of the tax assessment. The Court ruled that due process requires that the receipt of the PAN be proven by the prosecution for the accused to be held liable under Section 255 of NIRC. The accused should be acquitted because prosecution failed to prove beyond reasonable doubt the essential elements of the offense and also failed to show that the PAN was indeed personally received by the accused. Considering that the prosecution failed to prove that the PAN was received by the accused, the assessment made by the CIR is void. It is well-settled that a void assessment bears no fruit. Thus, no civil liability arises in this
case.

LEGAL LESSON. Inform the revenue officers including the BIR Chief that all notices and communications must personally be sent to and received by the you and no one in your organisation has the power and authority to represent and receive any notice or communication coming from the BIR Chief and any of her subordinates.

IF YOU NEED AN EXPERT ADVISE AND PLANNING ON HOW TO WIN A CASE OR AN ASSESSMENT NOTICE THAT THE BIR ISSUED TO YOU, PLEASE DON'T DELAY CALLING KATAX ETM @ 09228010922 

or email him at 09989793922@MaestroTaxation.org.