Kim Henares may be criminally prosecuted for her roles? (Reason to believe)

Will it be safe to say that the BIR Chief, Kim Henares, may be criminally, civilly and administratively held liable for exposing to the public, through quad-media, the income, business style, sources of income and deficiency tax liability of an alleged tax evader?

EmelinoTMaestro has a reason to believe that she may be tried for exposing an alleged tax evader.

Let ETM explain his personal conviction.

According to Section 270, National internal Revenue Code of 1997, no revenue officer, which includes Kim Henares, are permitted to divulge to the public any information and data gathered during an audit-investigation of the taxpayer’s books of accounts and other accounting records. To help some of you who are not familiar with the above-cited law, it is published hereunder, viz;

“Unlawful Divulgence of Trade Secrets. - Except as provided in Sections 6(F) and 71 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income, or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both. Any officer or employee of the Bureau of Internal Revenue who divulges or makes known in any other manner to any person other than the requesting foreign tax authority information obtained from banks and financial institutions pursuant to Section 6(F), knowledge or information acquired by him in the discharge of his official duties, shall, upon conviction, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both.”

Thus, it is very clear that she divulged information that she got from the discharge of her duties.

There is also reason to believe that the BIR’s Code of Conduct was gravely abused. In this view, its provisions are provided below, viz;

“No Revenue Official or Employee shall disclose or divulge any official information or document obtained in the discharge of his / her official functions, other than those allowed by law or by the proper authority. The unauthorized discussion of revenue service operations is likewise strictly prohibited. It is similarly unlawful to divulge to any person or to make known, in any other manner than as may be provided by law, information regarding the business, income or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him/her in the discharge of official duties, unless otherwise authorized by law or the competent authority. Every Revenue Official or Employee is prohibited from producing and/or providing any official record, or copies thereof, to private persons and or entities, courts or other government agencies, except in compliance with a duly issued subpoena as may be allowed under existing laws and regulations, or when a clearance therefor has been obtained from the Legal Service or Legal Division, as the case may be.”

If you have any question about the actions and reactions that your got from the BIR and its revenue officers, please post it here so that if ETM has time, he will answer it.

Again, there is reason to believe that the BIR Chief and her subordinates who are directly and indirectly engaged in the violation of the laws of this Republic may be held criminally, civilly and administratively liable for disregarding the above laws.

This is ETM-personal conviction and belief.

If you need a lawyer who has INTEGRITY. CLARITY, CARE. COMPETENCE. to test her in the proper forum, ETM is much willing to refer one.

Let’s stop Harassment. Let’s stop Oppression. Let’s stop Corruption. Report or take a picture of all the revenue officers engaged and involved in illegal and irregular activities and lavish lifestyles.

EmelinoTMaestro is requesting each and everyone of you to help not him, his family or business associates but YOURSELF AND THE PERSONS BESIDE YOU WHO FOR MORE THAN A CENTURY HAD BECOME A WILLING VICTIMS OF RAPE AND COERCION. Let's unite and fight for our FREEDOM AND RIGHTS.

Corruption really sprout from the FILIPINOS' IGNORANCE OF THE LAW. Therefrom, it branches out and multiplied a thousand times, many times. To contain this contagious disability, cure those who are already inflicted and vaccinate those that are yet to be exposed. WE HAVE TO CHANGE OUR LAWS specifically and specially, Article 3, New Civil Code. IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH. It must be revisited, reworded and revised to suit the present situation of the Filipino people as a race and specie. KNOWING AND UNDERSTANDING AND HOW TO APPLY A LAW SHALL NO LONGER BE AN OBLIGATION OF EVERY FILIPINO BUT AS HIS BASIC NEED just like shelter, food and and clothing, REPEAT HIS BASIC NEED. In this way, teachers and students will not be burdened of the costs of engaging and maintaining a legal and technical consultants. The 1987 Constitution may no longer require a Filipino to secure a lawyer during trials because this Republic has already provided the atmosphere and infrastructure conducive and effective in LEARNING, UNDERSTANDING AND APPLYING ALL THE LAWS OF THE REPUBLIC OF THE PHILIPPINES, a basic need of every Filipino.

This is EmelinoTMaestro's dream. Please make it yours too by Sharing. Tagging your friends and Liking this post.

.... Those who want to start a business of
(a) Tax.Accounting Bookkeepers
(b) Gov.Errand Agents

EmelinoTMaestro is offering a free franchise business to anybody who are not directly or indirectly connected with the BIR, DOF and BOC because it is not only Clarity, Care and Competency but more importantly, INTEGRITY are required to be in the above said business ventures.

SCHEDULES OF FREE TAX TRAININGS
(1) Tax Accounting Seminar Workshop
- Nov 26-27, 2015, 3-hour/session
- Jan 27-28, 2016, 3-hour/session
- Mar 15-16, 2016, 3-hour/session
(2) Tax Consulting Workshop Training
- Oct 28, eLetter of Authority, 1.30-hour session
- Oct 29, Letter Notice, 1.30-hour session
- Dec 10, Subpoena duces tecum, 1.30-hour session
- Dec 11, Tax Mapping, 1.30-hour session
- Feb 17, 2016, Oplan Kandado, 1.30-hour session
- Feb 18, 2016, Benchmarking, 1.30-hour session
Materials and books for your account.

YourRegistration is via go@taxaccountingguru.com
University of the Philippines
Diliman, Quezon City

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