THINGS YOU DON'T KNOW ABOUT YOUR RIGHTSDuties of BIR Officials and Employees on Letters, Requests, Applications Filed by Taxpayers.. EmelinoTMaestro.com
Rule VI, IRR (RA 6713)
Section 1. As a general rule, when a request or petition, whether written or verbal, can be disposed of promptly and expeditiously the official and employee in charge to whom the same is presented shall do so immediately, without discrimination, and in no case beyond fifteen (15) working days from receipt of the request or petition.
Section 2. In departments, offices or agencies that are usually swamped with persons calling for a particular type of service, the head of the department, office or agency shall devise a mechanism so as to avoid long queues, such as by giving each person a ticket number duly countersigned which shall specify the time and the date when the person, whose name and address shall be indicated, can be served without delay. Said person shall have the right to prompt service upon presentation of said ticket number.
Section 3. In case of written requests, petitions or motions, sent by means of letters, telegrams, or the like, the official or employee in charge shall act on the same within fifteen (15) working days from receipt thereof, provided that:
(b) If the communication is within the jurisdiction of the office or agency, the official and employee must:
(1) Write a note or letter of acknowledgement where the matter is merely routinary or the action desired may be acted upon in the ordinary course of business of the department, office or agency, specifying the date when the matter will be disposed of and the name of the official or employee in charge thereof.
(2) Where the matter is non-routinary or the issues involved are not simple or ordinary, write a note or letter of acknowledgement, informing the interested party, petitioner or correspondent of the action to be taken or when such requests, petitions or motions can be acted upon. Where there is a need to submit additional information, requirements, or documents, the note or letter of acknowledgement shall so state, specifying a reasonable period of time within which they should be submitted, and the name of the particular official or employee in charge thereof. When all the documents or requirements have been submitted to the satisfaction of the department or office or agency concerned, the particular official or employee in charge shall inform the interested party, petitioner, or correspondent of the action to be taken and when such action or disposition can be expected, barring unforeseen circumstances.
(c) If communication is outside its jurisdiction, the official or employee must:
(1) Refer the letter, petition, telegram, or verbal request to the proper department, office or agency.
(2) Acknowledge the communication by means of a note or letter, informing the interested party, petitioner, correspondent of the action taken and attaching a copy of the letter of the letter of referral to the proper department, office or agency.
The department, office or agency to which the letter, petition, telegram or verbal request was referred for appropriate action must take action in accordance with subsection (a), pars. 1 and 2 hereof.
The period of fifteen (15) working days herein provided shall be counted from the date of receipt of the written or verbal communication by the department, office or agency concerned.
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SIXTY NINE (69) IMPORTANT TOPICS
FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
a. All Internal Revenue Taxes (AIRT)
b. Value Added Tax (VAT)
c. Run After Tax Evader (RATE)
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. Preliminary Collection Letter (PCL)
25. Final Collection Letter (FCL)
26. Final Notice Before Suit (FNBS)
27. Letter Notice (LN)-Letter Notice
28. Letter Notice (LN)-Third Party Information
a. TRS
b. BOC
c. RELIEF
29. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
30. Letter Notice (LN)-Computation Sheet & Agreement Form
31. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
32. Preliminary Assessment Notice
33. Formal Letter of Demand & Final Assessment Notices
34. Final Decision on Disputed Assessment
35. Abatement and Compromise Settlement
36. Income Tax Deficiencies
A. Unaccounted Expenses
i. 1604CF-Alphalist is greater than Financial Statements(FS)/Income Tax Return (ITR)
ii. 1604E-Alphalist is greater than FS/ITR
iii. General Ledger (GL) is greater than FS/ITR
iv. GL is greater than 1604CF-Alphalist
v. RELEIF-BOC is greater than FS/ITR
vi. RELEIF-BOC is greater than value added tax returns (VTR)
vii. Source Documents is greater than VAT Summary List of Purchase (VSL-P)
viii. Schedules provided by CPA is greater than FS/ITR
ix. Source Documents is greater than FS/ITR
B. Overstated Expenses
i. 1604CF-Alphalist is lesser than FS/ITR
ii. 1604E-Alphalist is lesser than FS/ITR
iii. FS is greater than statutory ceiling
iv. RELEIF-BOC is lesser than FS/ITR
v. Source Documents is lesser than FS/ITR
vi. VSL-P is lesser than FS/ITR
vii. GL is lesser than FS/ITR
vii. No withholding of a tax
viii. No supporting evidences -best evidence obtainable (BEO)
ix. Inadmissible evidences
x. Insufficient evidences
C. Undeclared Sales
i. Subsidiary Sales Journal (SSJ) is greater than FS/ITR
ii. VTR is greater than FS/ITR
iii. VAT Summary List of Sales (VSL-S) is greater than FS/ITR
iv. VSL-P is greater than FS/ITR
v. Third Party Information (TPI) is greater than VSL-S
vi. TPI is greater that FS/ITR
vii. Constructive accounting is greater than FS/ITR
viii. Inventory list (IL) is greater than fS/ITR
ix. Unaccounted invoices/official receipts
x. GL is greater that VTR
xi. GL is greater than FS/ITR
xii. GL is greater than 1604CF-Alphalist
xiii. BIR Form No. 2307 is greater than FS/ITR
FOR TAXATION PROFESSIONAL:
1. electronic Letter of Authority
a. All Internal Revenue Taxes (AIRT)
b. Value Added Tax (VAT)
c. Run After Tax Evader (RATE)
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. Preliminary Collection Letter (PCL)
25. Final Collection Letter (FCL)
26. Final Notice Before Suit (FNBS)
27. Letter Notice (LN)-Letter Notice
28. Letter Notice (LN)-Third Party Information
a. TRS
b. BOC
c. RELIEF
29. Letter Notice (LN)-Follow Up Letter, Confirmation Request & Sworn Statement
30. Letter Notice (LN)-Computation Sheet & Agreement Form
31. Letter Notice (LN)-Application for Installment Payment & Payment Form No. 0611-A
32. Preliminary Assessment Notice
33. Formal Letter of Demand & Final Assessment Notices
34. Final Decision on Disputed Assessment
35. Abatement and Compromise Settlement
36. Income Tax Deficiencies
A. Unaccounted Expenses
i. 1604CF-Alphalist is greater than Financial Statements(FS)/Income Tax Return (ITR)
ii. 1604E-Alphalist is greater than FS/ITR
iii. General Ledger (GL) is greater than FS/ITR
iv. GL is greater than 1604CF-Alphalist
v. RELEIF-BOC is greater than FS/ITR
vi. RELEIF-BOC is greater than value added tax returns (VTR)
vii. Source Documents is greater than VAT Summary List of Purchase (VSL-P)
viii. Schedules provided by CPA is greater than FS/ITR
ix. Source Documents is greater than FS/ITR
B. Overstated Expenses
i. 1604CF-Alphalist is lesser than FS/ITR
ii. 1604E-Alphalist is lesser than FS/ITR
iii. FS is greater than statutory ceiling
iv. RELEIF-BOC is lesser than FS/ITR
v. Source Documents is lesser than FS/ITR
vi. VSL-P is lesser than FS/ITR
vii. GL is lesser than FS/ITR
vii. No withholding of a tax
viii. No supporting evidences -best evidence obtainable (BEO)
ix. Inadmissible evidences
x. Insufficient evidences
C. Undeclared Sales
i. Subsidiary Sales Journal (SSJ) is greater than FS/ITR
ii. VTR is greater than FS/ITR
iii. VAT Summary List of Sales (VSL-S) is greater than FS/ITR
iv. VSL-P is greater than FS/ITR
v. Third Party Information (TPI) is greater than VSL-S
vi. TPI is greater that FS/ITR
vii. Constructive accounting is greater than FS/ITR
viii. Inventory list (IL) is greater than fS/ITR
ix. Unaccounted invoices/official receipts
x. GL is greater that VTR
xi. GL is greater than FS/ITR
xii. GL is greater than 1604CF-Alphalist
xiii. BIR Form No. 2307 is greater than FS/ITR
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3. For Early Bird, the rate is 1,388 pesos per day per person. The term 'Early Bird' means those who will pay 5 days before the scheduled event-day.
1. For VIP, the rate is 688 pesos per day per person. The term 'VIP' means those who will take the whole course.
2. For SuperSaver, the rate is 988 pesos per day per person. The term 'SuperSaver' means those who will pay 10 days before the scheduled event-day.
3. For Early Bird, the rate is 1,388 pesos per day per person. The term 'Early Bird' means those who will pay 5 days before the scheduled event-day.
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LEARN MORE ABOUT THE RULES
THAT MAKE YOU DOUBT YOURSELF
THAT MAKE YOU CRY
THAT MAKE YOU ANGRY
THAT WILL MAKE YOU MORE MONEY.
To get the registration link visit
Taxation.Professional.calender.google.com
Thank you for sharing this to your friends and relatives.
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