This is a story of a young man who received a Formal Letter of Demand
(Demand) from the Bureau of Internal Revenue.. He asked ETM (Kataxpayer) if the attitude and behaviour of these revenue officers are in accordance with the normal attitude and behaviour that a real public servant possessed.
The Demand says that he has a huge tax obligation to settle and encourage him to settle it at once or file a protest letter within 30 days from its receipt.
ETM sided with him that instead of giving glory to an erroneous assessment, a protest letter must be submitted within the prescribed period... (For the past 30 years, never therein that ETM received a true and correct deficiency tax assessment).
After the protest had been filed, he must submit within 60 days from the time such protest was received.
It became a difficult task for him to submit his evidentiary documents because the district office and the assessment division which are, in ETM-opinion, manned by incompetent and innocent front-liners (not to mention ill-intentioned supervisors and head of offices). In other words, the assessment division is requiring him to submit his papers to the district office who doesn't want to accept because the docket as its excuse is not yet forwarded to it by the assessment division. When he went to the assessment division to submit his documents, the assessment division reasoned out that the docket will eventually be given to the district office so it is proper as the said division insisted that such evidences must directly be submitted to the district office.
THIS MUST BE A WARNING TO ALL TAXPAYERS...
This is called by many as the 'ping-pong' approach where the taxpayer under investigation is being deprived to support his protest so that the Demand may become final and unappealable. DON'T BE A PREY TO THIS TRAP....
To avoid this, 10 days before the 60th day to submit documentary evidences, a taxpayer MUST prepare a transmittal letter addressed to the BIR Chief. Then, such, together with his documentary papers, shall be sent via Philippine Postal Corporation's facility (registered mail/parcel with return card) to the BIR Chief. If the BIR Chief received them, he/she will be the one to forward the same to the assessment division. And, this will create trouble to its head of office because getting them from the BIR Chief's office entails costs on his office's part. Not to mention that he/she may be warned for failure to inform and advise a taxpayer where to submit the latter's evidences.
Evidences in support of a protest must be submitted, in a regular course, to the assessment division but many personnel therein are ignorant or pretending to be dumb and dumber... Don't trust these people....
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