eLA: Jurisdictional Issue
No jurisdiction, No Audit, No Assessment
The power to interpret the provisions of this Code and other tax laws shall be under the exclusive and original jurisdiction of the Commissioner, subject to review by the Secretary of Finance. - Section 4, NIRC
Administrative construction is not necessarily binding upon the courts. Action of an administrative agency may be disturbed or set aside by the judicial department if there is an error of law, or abuse of power or lack of jurisdiction or grave abuse of discretion clearly conflicting with either the letter or the spirit of a legislative enactment. - - Peralta v. Civil Service Commission, 212 SCRA 425, 432-433(1992) citing Sagun v. PHHC, 162 SCRA 411 (1988).
It shall be the duty of every Revenue District Officer to examine the efficiency of all officers and employees of the Bureau of Internal Revenue under his supervision, and to report in writing to the Commissioner, through the Regional Director, any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer of which he may obtain knowledge, with a statement of all the facts and any evidence sustaining each case. - Section 10, NIRC
Each Revenue Officer is presumed to have a working knowledge of the Tax Code, the latest amendments thereon, and an update of existing revenue regulations, revenue rulings, revenue memorandum orders and other issuances - RAMO 1-2000.
Assessments are prima facie presumed correct and made in good faith. The taxpayer has the duty of proving otherwise. In the absence of proof of any irregularities in the performance of official duties an assessment will not be disturbed. All presumptions are in favor of tax assessments. - Interprovincial Autobus Co., Inc. v. Collector, 98 Phil 290
The burden of the taxpayer contesting the validity or correctness of an assessment is to prove not only that the Commissioner of Internal Revenue is wrong, but that the taxpayer is right. - Tan Guan v CTA, L-23676, April 27, 1967, 19 SCRA 903
We cannot condone errant or enterprising tax officials, as they are expected to be vigilant and law-abiding - CIR v. Azucena T Reyes, GR # 159694, Jan 27, 2006.
Subject to the rules and regulations to be prescribed by the Secretary of Finance, upon recommendation of the Commissioner, a Revenue Officer assigned to perform assessment functions in any district may, pursuant to a Letter of Authority issued by the Revenue Regional Director, examine taxpayers within the jurisdiction of the district in order to collect the correct amount of tax, or to recommend the assessment of any deficiency tax due in the same manner that the said acts could have been performed by the Revenue Regional Director himself.- - Section 13, NIRCEmelino T Maestro
Unit 419 Corporate 101 Mother Ignacia Quezon City
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Legal Petition Notice
For the Urgent Action of H.E. Rodrigo R Duterte
Delegatus Non Delegare.
By design or on purpose, the management of Civil Service Commission had instituted an internal system or rule that is believed to be inharmonious with its constitutional mandate.
Attached hereof is an April 1, 2016 letter signed by Director IV Judith A Dongallo-Chicano. It appointed BIR Chief Kim Jacinto Henares to conduct a preliminary investigation against the latter’s subordinate. But until now, no concrete action had been taken.
I am strongly protesting any act of malfeasance, misfeasance and nonfeasance. Thus, the Director’s action is perceived to be unconstitutional due to the fact that the delegatus non delegare doctrine was knowingly circumvented.
In this regard, I am requesting an investigation and probably a change of rule that will promote an immediate action and transparency.
Moreover, I am following up if a resolution on the matter stated in my Complaint had been prepared, signed and issued.
Thanks for your help and assistance.
This is a privileged communication and personal belief and conviction of ETM. VISIT TAXATIONPROFESSIONALUNIVERSITY.COM for more video trainings
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