Complaint Letter Against PLDT

Greetings.

Incompetency and insensibleness are not amount the values that Chairman Manuel V Pangilinan will promote and teach his subordinates not only because they will degrade his corporation resulting to net loss but more importantly, they create distrust, discomfort and disappointment.

Base on the contracts that we entered into, the phone numbers 02-521 7776 and 02-521 9808 will be up and running at all times unless a fortuitous event happened. No fortuitous events happened on January 28 and 29, 2016.

As we already informed this Office that its failure and refusal and continued failure and refusal to abide by the provisions of the said contract are a ground to their cancellation. For this purpose, we attached our PLDT-received two letters marked as Annex 1 and Annex 2.

The 02-521 7776 has no DSL connection while the 02-521 98 08 has no dial tone and DSL connection up the due date set forth in the said letters. These two major incidents are not only unfair and unacceptable but most significantly, the lost of profit was actually incurred, mental anguish had been severely experienced, and unbearable stress had set in.

We should be compensated from these situations. PLDT must make ‘amends’.

In this view, we strongly suggest that the upload speed for 02-521 9808 (DSL connection) shall be increased from 800 KBPS to, at least, 2 MBPS which shall remain in that new minimum unless and until we terminated the said service. Finally, the transfer of 02-521 7776 from its original to our preferred location shall be done within 24 hours from receipt hereof and WE WILL BE INFORMED VIE EMAIL OR SMS that the transferred was effected so that we can immediately bring thereat the PLDT-apparatus.

If these non-negotiable demands/requests were faithfully complied with, our concerns to elevate these problems to the interest and intervention of the Department of Trade and Industry and National Telecommunication Commission as well as to the attention of the PDDT-top management and the filing of court-case for the collection of damages will be withdrawn in perpetuity.

A written reply is earnestly sought.

RMO 37-94. Issuance of BIR Termination Letter

REVENUE MEMORANDUM ORDER NO. 37-94

Assistant Commissioners, Assessment Service, Collection Service, Intelligence and Investigation Service, Regional Directors and others concerned.

Revision to RMO’s 27-85 and 51-89 regarding procedures on the preparation, approval and release of assessment notices and demand letters and the preparation of BIR Form 40.00

1. OBJECTIVES:

1. a)  To revise the existing system of internal control in the preparation, approval and
   issuance of demand letters and assessment notices.
2. b)  To revise the existing procedures in the preparation of BIR Form 40.00.
3. c)  To prescribe procedures for the expeditious resolution of protests to assessments.

11. POLICIES:

1. All letters of demand and assessment notices shall now be prepared, approved and issued by the Assessment Divisions of the Revenue Regions for duly approved reports of investigation within the jurisdiction of their respective offices, and in the Intelligence and Investigation Service for reports of the Tax Fraud Division in the National Office.
2. Pre-Assessment notices, demand letters and assessment notices shall be based on the “Revenue Officers Audit Report (BIR Form 1717)” prepared by the investigating officer and reviewed by the duly designated reviewing offices (Assessment Divisions in the Revenue Regions for Regional Cases, and the Intelligence and Investigation Service for Tax Fraud Division cases).
3. All letters of protests, requests for reinvestigation and similar communications shall be filed with or referred to the Assessment Division of the Revenue Regions or to the Intelligence and Investigation Service, as the case may be, for proper recording and resolution of the protest.

4. The Assistant Division Chief/Division Chief of Assessment Divisions in the Regional Offices for regional cases or the Assistant Commissioner, Intelligence and Investigation Service for Tax Fraud Division cases shall decide whether or not the protest to an assessment notice in accordance with the provisions of Section 229 and its implementing regulations, should 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 or to the Appellate Division/Legal Service in the National Office, as the case may be, for resolution of the legal issues.
   3. If the protest involves both a question of fact and of law, the question of fact shall first be resolved before the question of law applying the abovementioned (a and b) criteria.
5. Form 40.00 Monthly Summary of Taxes Assessed) and Form 1758 (Authority to Cancel Assessment) and reports on these two forms shall be accomplished by the Assessment Divisions in the revenue regions and the Intelligence and Investigation Service in the National Office.
6. BIR Form 40.00 shall be revised to reflect the disputed assessments separately from the final and executory collectible accounts.
7. The Assessment Division in the Revenue Regions and the Intelligence and Investigation Service in the National Office shall be responsible for monitoring the issuance of assessment notices and letters of demand on the cases acted upon by them.
8. The Administrative Division in the Revenue Regions and the Records Division in the National Office shall see to it that all closed cases are transmitted to their offices for file.

111. PROCEDURES

A. Reports of Investigation –

1. The present procedures on the processing of reports of investigation and the pre-audit of the tax returns and other activities which give rise to a deficiency assessment shall remain effective.

2. Dockets of reports of investigation where the deficiency taxes are paid immediately after investigation but prior to the final approval of the report in accordance with RMO 5-86, shall include a copy of the receipt of payment.
3. The report of investigation must include a duly accomplished “Revenue Officers’ Audit Report (BIR Form 1717)” which shall be the basis for the issuance of a pre- assessment notice, demand letter and assessment notice as the case maybe. The reviewing office shall also consolidate in the aforementioned form any findings/corrections made during the review under the “Per Review” column.

B. Approving Offices –

1. The Division Chiefs of the Assessment Divisions in the Revenue Regions shall approve the assessment notices and demand letters including the report of investigation, for cases falling within their respective jurisdictions. For Tax Fraud Division cases, the Assistant Commissioner of the Intelligence and Investigation Service shall be the approving officer.

C. Review of Reports of Investigation and Service of Pre-assessment Notices. –

1. All reports of investigation shall be reviewed by the Assessment Divisions in the Revenue Regions for regional cases falling within their respective jurisdiction, and by the Intelligence and Investigation Service for cases falling under the Tax Fraud Division.
2. The aforementioned reviewing offices, after having reviewed the report of investigation, shall send a pre-assessment notice to the taxpayer, indicating therein the basis of the assessment, and a definite time frame within which he may protest the same if he is not agreeable. If the taxpayer files his protest within the period prescribed in the aforesaid notice, the same reviewing offices shall likewise decide whether the protest conforms with existing requirements and whether or not to give due course to the protest. The reviewing office shall then inform the taxpayer in writing of the result of the resolution of his protest.
   If the pre-assessment notice is not protested within the prescribed period, the reviewing office shall then issue a letter of demand and assessment notice to the taxpayer.
3. The “Revenue Officers Audit Report (BIR Form 1717)” prepared by the investigating officer, as reviewed and corrected by the reviewing office, shall be the basis of the pre-assessment notice, the demand letter and assessment notice.

D. Preparation of Demand Letters and Assessment Notices –

1. The letters of demand and assessment notices shall be prepared, approved and issued by the reviewing office and shall be signed by the authorized approving officers mentioned in 11B of this memorandum order.
2. The date of issue and the due date for payment of the deficiency tax (30 days after date of issue) shall be determined giving allowance for the movement of the docket from the time the letter and notice are prepared, signed by authorized officials and mailed by the appropriate office. The date of issue should approximate the date of receipt of the letter and notice by the taxpayer.
3. After the assessment notice and letter of demand are approved by the approving officers mentioned in 11B of this memorandum order, the original copy of the assessment notice and letter of demand shall be detached from the docket and released to the Administrative Divisions in the Revenue Regions or to the Records Division in the National Office, as the case maybe, for mailing to the taxpayer. Otherwise, the same may be personally served on the taxpayer.
4. The duplicate copy which is attached to the docket shall be stamped with the actual date of mailing. It shall also be stamped with the words “Carded for posting in BIR Form 40.00”. Details of the deficiency tax assessment shall then be recorded in cards, showing the name, address and TIN of the taxpayer, taxable period covered by the assessment, kind of tax, amount of the basic tax, and penalties.

5. Letters of Protest –
   1. Letters of protest or request for reinvestigation or reconsideration received in any other office authorized to receive communications shall be referred to the reviewing offices (Assessment Divisions for regional cases within the jurisdiction of their respective offices or to the Intelligence and Investigation Service for Tax Fraud Division cases) for proper action.
   2. Upon receipt of the letter of protest or request for reinvestigation or reconsiderations, the reviewing office shall record such documents and attach the same to the corresponding docket. It shall also act on the protest following the guidelines prescribed in 11D of this memorandum order.
6. Preparation of BIR Form 40.00
   1. BIR Form 40.00 shall be revised to reflect the disputed assessment separately from the final and executory collectible accounts.

2. If the reviewing office does not receive a protest within 60 days from the date of mailing of the assessment notice and letter of demand, the assessment becomes final and executory. It shall then be posted in BIR Form 40.00 as a “collectible account”.
   At the same time, the duplicate copy of the assessment notice shall also be stamped with the words “Posted in BIR Form 40.00 as a collectible account”. This fact shall also be recorded in the aforementioned taxpayers’ carded tax account on file with the reviewing office.
3. If the assessment is protested by the taxpayer pursuant to Section 229 of the Tax Code as implemented by Revenue Regulations 12-85, the assessment shall be recorded in Form 40.00 as a “disputed assessment”. This fact shall be recorded on the duplicate copy of the assessment notice by stamping the words “Posted in BIR Form 40.00 as a disputed assessment”. It shall also be recorded in the aforementioned taxpayers’ carded tax accounts on file with the reviewing office.
4. A duly accomplished Form 40.00 shall furnished to the Information System Operating Service, Assessment Service, Collection Division, Regional Director and one copy to be retained by the reviewing office.

G. Preparation of Authority to Cancel Assessment –

1.

The Authority to Cancel Assessment (ATCA) shall be issued whenever an assessment is cancelled or when a previously assessed deficiency tax is reduced as a result of a reinvestigation or a reconsideration requested by the taxpayer. The ATCA shall be prepared only after the report of reinvestigation has been approved by the duly authorized approving officers or compromised by appropriate revenue officials. The ATCA shall be prepared at the same time that the amended notices are prepared and shall be approved by the Chief of the reviewing office.

H. Issuance of Termination Letters –

1.

The approving officer mentioned in 11B of this memorandum order shall issue a Termination Letter to the taxpayer in the following cases:

1. a)  Where the deficiency taxes is paid immediately after investigation and the review yields no discrepancy;
2. b)  Where the deficiency assessment is paid after issuance of the pre-assessment notice but before issuance of final assessment notice;
3. c)  Where the deficiency assessment is paid within 30 days from issuance of assessment notice and letter of demand.

Said Termination Letter shall be mailed to the taxpayer by the Administrative Division or the Records Division, as the case maybe. In all cases, the receipt of payment and a copy of the Termination Letter shall be attached to the docket.

I. Transmittal of dockets

1.

2.

Dockets with findings of “No Discrepancy”, or where the assessment is paid before issuance of Assessment Notices and Letter of Demand, or where the tax assessment is paid within 30 days from issuance of assessment notice and letter of demand –

a) These dockets shall be batched separately, each batch with a minimum of 10 dockets, and shall go directly to the Administrative Divisions of the Revenue Regions or to the Records Division in the National Office.

Dockets with deficiency assessments –

1. a)  Dockets of “collectible accounts “ shall be batched, each batch with a maximum of 10 dockets, and shall be transmitted by the reviewing office to the Administrative Divisions or to the Records Division for microfilming, if warranted, then to the Collection Division for collection enforcement.
2. b)  Fordisputedassessments,thedocketsmaybereferredtotheofficesmentionedin 11D of this memorandum order. The office to which it was assigned shall be indicated in Form 40.00 on “disputed assessment”.

The dockets in the batch shall be listed in the “Transmittal List of Tax Dockets” to be prepared in 5 copies. The original copy shall always remain with the batch until action on all dockets is completed. If any tax case is removed from the batch for further action, such action shall be indicated in the original and all other copies still with the batch.

IV REPEALING CLAUSE

All issuance or portions thereof which are inconsistent herewith are hereby repealed.

V. EFFECTIVITY

This Revenue Memorandum Order shall take effect immediately.

LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue 

IMPORTANT ANNOUNCEMENT

NAVIGATING THE TAX CODE IS NOT FOR EVERYONE.
someone needs an assistance from somebody who has 30 years of experience in handling its CHALLENGES & OPPORTUNITIES and dealing with REVENUE OFFICERS without DROPPING his INTEGRITY and SELLING his SOUL.

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COURSE OUTLINE or CURRICULUM FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
2. First Request for Presentation of Records
3. Second and Final Request for Presentation of Records
4. Subpoena Duces Tecum
5. Warrant of Garnishment
6. Warrant of Arrest
7. Warrant of Levy and Distraint
8. DOJ Subpoena for Failure to Obey Summons
9. BIR-Complaint Affidavit
10. BIR-Rejoinder Affidavit
11. Taxpayer-Counter Affidavit
12. Taxpayer-Reply Affidavit
13. Benchmarking Notice
14. Benchmarking-Reply and Protesting
15. Oplan Kandado- Mission Order, Overt Surveillance, Covert Surveillance, Surveillance Form & Request for System Access
16. Oplan Kandado-Apprehension Slip, Sworn Statement of Revenue Officers, Five (5)-Day VAT Compliance Notice & 48-Hour Notice
17. Oplan Kandado-Closure Order & Lifting of Closure Order
18. Oplan Kandado-Protest, Reliefs and Remedies
19. Inventory Taking-Mission Order, Inventory List & Inventory Taking
20. Inventory Taking-Third Party Information, Analysis on Tax Implications & Computation of Over/Understatement
21. Tax Mapping (TCVD)-Mission Order, Revenue Region Special Order & Reminder to All Business Establishment
22. Tax Mapping (TCVD)-Violation Checklist
23. Tax Mapping (TCVD)-Tax Mapping Stickers, Payment Form No. 0613, Second Opportunity Notice & Last Opportunity Notice.
24. Final Notice Before Suit
25. Letter Notice (LN)-Letter Notice
26. Letter Notice (LN)-Third Party InformationL TRS, BOC & RELIEF
27. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
28. Letter Notice (LN)-Computation Sheet & Agreement Form
29. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
30. Preliminary Assessment Notice
31. Formal Letter of Demand & Final Assessment Notices
32. Regional Final Decision on Disputed Assessment
33. National Final Decision on Disputed Assessment
34. 34 Types of Income Tax Deficiency Findings (34 sessions)

EVERY SATURDAY STARING IN FEBRUARY 2016, A FREE WEBINAR THAT TACKLES PROBLEMS AND OPPORTUNITIES IN TAXATION WILL BE HELD. for your free ticket, please CLICK the link that will be posted in either KATAXPAYER FAN PAGE or EMELINOTMAESTRO FAN PAGE (Facebook) or EMELINOTMAESTRO.COM.Sharing this will guide your friends and relatives away from headaches, heartaches and financial aches brought about by IGNORANCE OF THE TAX CODE.  

Nelson Aspe's Letter That Explains Your Legal Rights

Please help yourself and analyse how you can use this letter to your advantage and protection of your livelihood.

IMPORTANT

NAVIGATING THE TAX CODE IS NOT FOR EVERYONE.
someone needs an assistance from somebody who has 30 years of experience in handling its CHALLENGES & OPPORTUNITIES and dealing with REVENUE OFFICERS without DROPPING his INTEGRITY and SELLING his SOUL.

For those of you who want to GET A FREE TAX REMEDY, 
ATTEND A FREE/PAID WEBINAR & MAKE MORE MONEY even though you are neither a Certified Public Accountant nor a Lawyer and did not have a college diploma, you are all INVITED. 

Please click the picture to see the SCHEDULES you don't want to miss out. Try to be part of those who crave for a REAL CHANGE.

CURRICULUM FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
2. First Request for Presentation of Records
3. Second and Final Request for Presentation of Records
4. Subpoena Duces Tecum
5. Warrant of Garnishment
6. Warrant of Arrest
7. Warrant of Levy and Distraint
8. DOJ Subpoena for Failure to Obey Summons
9. BIR-Complaint Affidavit
10. BIR-Rejoinder Affidavit
11. Taxpayer-Counter Affidavit
12. Taxpayer-Reply Affidavit
13. Benchmarking Notice
14. Benchmarking-Reply and Protesting
15. Oplan Kandado- Mission Order, Overt Surveillance, Covert Surveillance, Surveillance Form & Request for System Access
16. Oplan Kandado-Apprehension Slip, Sworn Statement of Revenue Officers, Five (5)-Day VAT Compliance Notice & 48-Hour Notice
17. Oplan Kandado-Closure Order & Lifting of Closure Order
18. Oplan Kandado-Protest, Reliefs and Remedies
19. Inventory Taking-Mission Order, Inventory List & Inventory Taking
20. Inventory Taking-Third Party Information, Analysis on Tax Implications & Computation of Over/Understatement
21. Tax Mapping (TCVD)-Mission Order, Revenue Region Special Order & Reminder to All Business Establishment
22. Tax Mapping (TCVD)-Violation Checklist
23. Tax Mapping (TCVD)-Tax Mapping Stickers, Payment Form No. 0613, Second Opportunity Notice & Last Opportunity Notice.
24. Letter Notice (LN)-Letter Notice
25. Letter Notice (LN)-Letter Notice
26. Letter Notice (LN)-Third Party InformationL TRS, BOC & RELIEF
27. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
28. Letter Notice (LN)-Computation Sheet & Agreement Form
29. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
30. Preliminary Assessment Notice
31. Formal Letter of Demand & Final Assessment Notices
32. Regional Final Decision on Disputed Assessment
33. National Final Decision on Disputed Assessment
34. 34 Types of Income Tax Deficiency Findings (34 sessions)

EVERY SATURDAY STARING IN FEBRUARY 2016, A FREE WEBINAR THAT TACKLES PROBLEMS AND OPPORTUNITIES IN TAXATION WILL BE HELD. for your free ticket, please CLICK the link that will be posted in either KATAXPAYER FAN PAGE or EMELINOTMAESTRO FAN PAGE (Facebook) or EMELINOTMAESTRO.COM.

Sharing this will guide your friends and relatives away from headaches, heartaches and financial aches brought about by IGNORANCE OF THE TAX CODE. 

RMO 4-2016 (Next: Webinar in Taxation Professional Curriculum/Course Outline)

REVENUE MEMORANDUM ORDER NO. 4 – 2016
Amending the Pertinent Provisions of Revenue Memorandum Order No. 20- 2007 on the Simplified Processing of Applications for Compromise Settlement and Abatement Cases by Concerned Regional Offices
All Internal Revenue Officials, Employees and Others Concerned

TO :
I. OBJECTIVES

This Order is hereby issued in order to further facilitate and expedite the processing of this Bureau, more particularly on applications for compromise settlement, as well as abatement or cancellation of internal revenue tax liabilities filed by all concerned taxpayers under the provisions of Revenue Regulations (RR) No. 30-2002, and RR No. 13-2001, as amended by RR No. 4-2012, respectively, that have been recommended the denial by the concerned revenue offices under the Revenue Regions and Large Taxpayers Service (LTS) before the same are transmitted for further evaluation and recommendation by the Technical Working Group (TWG)/Technical Working Committee (TWC) in the National Office, and subsequent approval by the National Evaluation Board (NEB) or the Commissioner of Internal Revenue (CIR), as the case may be.
II. AMENDATORY PROVISIONS

1. All applications for compromise settlement, abatement or cancellation of internal revenue tax liabilities filed by all concerned taxpayers under the respective jurisdiction of the Revenue Regions and Large Taxpayers Service, regardless of the amount of the threshold prescribed under the provisions of Section 204 (A) for compromise settlement, that have been evaluated by the Regional Evaluation Board (REB), or, as the case may be, by the LTS sub-TWC, for abatement cases or the LTS Evaluation Board (LTSEB), for compromise settlement cases, resulting to a recommendation for denial of the application, shall be considered FINAL and the outstanding tax liabilities and/or penalties shall be immediately collected from the concerned taxpayer-applicant.
   
2. The corresponding Notice of Denial (Annex “A”) shall be prepared with the initials of the authorized members of the LTS-sub-TWC/EB and REB duly affixed thereto. The duly accomplished Notice of Denial, together with the entire docket of the application, shall be transmitted to the Chief, Accounts Receivable Monitoring Division (ARMD), for recording and monitoring purposes, within ten (10) days immediately after the denial by the concerned LTS sub-TWC/EB or regional TWG/REB, as the case may be. Subsequently, the Chief, ARMD shall, within five (5) days from receipt thereof, directly submit the said Notice, together with the entire docket of the application, to
   

the Commissioner of Internal Revenue for signature, without the need of any further review or evaluation of the substantive aspect of the LTSEB/REB by the NO- TWG/TWC. After the approval of the said notice by the Commissioner, the approved notice and the entire docket of the application shall be returned to the Chief, ARMD for recording purposes and the same shall be immediately transmitted to the originating revenue office for the appropriate service of the Notice to the taxpayer and the immediate collection enforcement of the outstanding tax liabilities. A monthly consolidated report on all denied applications for compromise settlement/abatement cases shall be prepared and submitted by the Chief, ARMD to the Assistant Commissioner (ACIR), Collection Service, copy furnished the offices of the Deputy Commissioner for Operations and the CIR, within ten (10) days immediately after the end of each month.

3. The herein prescribed Notice shall be prepared by the Office of the Regional Director, for regional cases or Office of the LTS, for LTS cases, as the case may be.
   The serial number (SN) in the Notice of Denial shall be prepared by the said offices in the following order:
   
   1. Nature of the application, “C", for compromise settlement or, “A”, for abatement;
      
   2. Regional or national office name (i.e., LTS, EAS, RR01, RR02 and so on), as the
      case may be;
      
   3. Year of issuance of the notice; and
      
   4. Control number.
      
   Example:
   An application for compromise settlement of the 2008 income tax liability of a large taxpayer was denied by the LTSEB. The Office of the LTS shall prepare the Notice of Denial and assign the serial number and indicate thereon as: “C-LTS-2016- 001”.
   For each year thereafter, the control number shall restart to number one (1) for the first Notice of Denial to be issued for the calendar year. The Chief, ARMD shall ensure that all notices of denial shall be indicated with serial numbers prepared properly and sequentially (e.g., absence of serial/control numbers, repetition of serial numbers, skipping/break in series, etc.) by the concerned revenue offices. In case of any discrepancy, a written notice shall be sent the concerned revenue office for purposes of correction/revision of the duly accomplished of the Notice of Denial.
   
4. In case the recommendations of the REB/LTS-EB was/were approve the taxpayer’s application, the pertinent procedural requirements set forth under RR No. 30-2002, and RR No. 13-2001, as amended by RR No. 4-2012, Revenue Memorandum Order (RMO) No. 20-2007, and other relevant revenue issuances for the filing of the said applications at the concerned regional, LTS or National offices up to the approval thereof by the concerned TWG/NEB/TWC/CIR at the National Office shall still be observed. However, in the evaluation thereof, all concerned respective members of the LTS-sub-TWC/EB, and REBs/Regional TWGs, as the case may be, shall ensure that each and every application for compromise settlement or abatement of the internal
   

2

revenue tax liabilities of the taxpayer are strictly processed and evaluated in accordance to these revenue issuances. In case any application shall be recommended for approval by the LTS-sub-TWC/EB or REB, with the deliberate intention of simply passing the resolution of any factual/legal issue on the application to, but the same has been clearly found to be contrary by, the NEB/TWG/TWC/CIR, the same shall be considered as a demerit from the individual performance of every member of the said recommending TWC/TWG/Boards/revenue officials, without prejudice of holding him/her administratively liable thereto.

5. The LTS sub-TWC/EB and all regional TWGs/REBs shall evaluate and release their respective board’s decision within fifteen (15) calendar days from receipt of any application for compromise settlement or abatement.
   
6. The prescribed reports (i.e., Annexes “A” to “G”) for applications for compromise settlement/abatement penalties under Operations Memorandum No. 13-01-003 issued by the Deputy Commissioner for Operations Group of this Bureau shall be strictly observed by all concerned revenue offices.
   

III.TRANSITORY PROVISIONS
The rules herein prescribed shall not apply to all applications for compromise settlement and abatement of penalties that are transmitted to and pending with the TWG/NEB/TWC in the National Office as of January 29, 2016, but the pertinent procedural requirements set forth under RR No. 30-2002, and RR No. 13-2001, as amended by RR No. 4-2012, RMO No. 20-2007, and other relevant revenue issuances shall apply instead.
IV. REPEALING CLAUSE
The pertinent provisions of RMO No. 20-2007 which are inconsistent herewith are hereby repealed, modified or amended accordingly.

V. EFFECTIVITY
This Order shall take effect immediately.

(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue 

IMPORTANT ANNOUNCEMENT

NAVIGATING THE TAX CODE IS NOT FOR EVERYONE.
someone needs an assistance from somebody who has 30 years of experience in handling its CHALLENGES & OPPORTUNITIES and dealing with REVENUE OFFICERS without DROPPING his INTEGRITY and SELLING his SOUL.

For those of you who want to GET A FREE TAX REMEDY, 
ATTEND A FREE/PAID WEBINAR & MAKE MORE MONEY even though you are neither a Certified Public Accountant nor a Lawyer and did not have a college diploma, you are all INVITED. 

Please click the picture to see the SCHEDULES you don't want to miss out. Try to be part of those who crave for a REAL CHANGE.

CURRICULUM FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
2. First Request for Presentation of Records
3. Second and Final Request for Presentation of Records
4. Subpoena Duces Tecum
5. Warrant of Garnishment
6. Warrant of Arrest
7. Warrant of Levy and Distraint
8. DOJ Subpoena for Failure to Obey Summons
9. BIR-Complaint Affidavit
10. BIR-Rejoinder Affidavit
11. Taxpayer-Counter Affidavit
12. Taxpayer-Reply Affidavit
13. Benchmarking Notice
14. Benchmarking-Reply and Protesting
15. Oplan Kandado- Mission Order, Overt Surveillance, Covert Surveillance, Surveillance Form & Request for System Access
16. Oplan Kandado-Apprehension Slip, Sworn Statement of Revenue Officers, Five (5)-Day VAT Compliance Notice & 48-Hour Notice
17. Oplan Kandado-Closure Order & Lifting of Closure Order
18. Oplan Kandado-Protest, Reliefs and Remedies
19. Inventory Taking-Mission Order, Inventory List & Inventory Taking
20. Inventory Taking-Third Party Information, Analysis on Tax Implications & Computation of Over/Understatement
21. Tax Mapping (TCVD)-Mission Order, Revenue Region Special Order & Reminder to All Business Establishment
22. Tax Mapping (TCVD)-Violation Checklist
23. Tax Mapping (TCVD)-Tax Mapping Stickers, Payment Form No. 0613, Second Opportunity Notice & Last Opportunity Notice.
24. Letter Notice (LN)-Letter Notice
25. Letter Notice (LN)-Letter Notice
26. Letter Notice (LN)-Third Party InformationL TRS, BOC & RELIEF
27. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
28. Letter Notice (LN)-Computation Sheet & Agreement Form
29. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
30. Preliminary Assessment Notice
31. Formal Letter of Demand & Final Assessment Notices
32. Regional Final Decision on Disputed Assessment
33. National Final Decision on Disputed Assessment
34. 34 Types of Income Tax Deficiency Findings (34 sessions)

EVERY SATURDAY STARING IN FEBRUARY 2016, A FREE WEBINAR THAT TACKLES PROBLEMS AND OPPORTUNITIES IN TAXATION WILL BE HELD. for your free ticket, please CLICK the link that will be posted in either KATAXPAYER FAN PAGE or EMELINOTMAESTRO FAN PAGE (Facebook) or EMELINOTMAESTRO.COM.Sharing this will guide your friends and relatives away from headaches, heartaches and financial aches brought about by IGNORANCE OF THE TAX CODE.  

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