2018 Tax Amnesty, Bicameral Report

THE bicameral conference committee reconciling the tax amnesty bills agreed to give taxpayers the option to submit either a statement of total assets or a statement of assets, liabilities and net worth (SALN), along with a general tax amnesty return, when availing of the amnesty.

The committee had yet to approve the bill on Monday due to disagreement on the provisions covering the amnesty’s exemptions. A number of other provisions have been reconciled, such as the general tax amnesty requirements.

House Bill No. 8554 requires the submission of the statement of total assets when filing for a general tax amnesty, with amnesty payments set at 2% of assets, while Senate Bill No. 2059 requires a SALN, at a corresponding rate of 5% of net worth.

Senator Juan Edgardo M. Angara, who chairs his chamber’s ways and means committee, said a compromise was reached among the House and Senate representatives to the bicameral conference committee to offer both requirements as options.

He said providing options for taxpayers will encourage more Filipinos to avail of the amnesty. He added that this mechanism would also increase collections for the government.

“Our theory is to make the amnesty as attractive as possible. We want the people to be encouraged to legitimize any transactions on any wealth that has been accrued. Many of these are not collected by the BIR (Bureau of Internal Revenue) so it’s actually to clean up the system and also raise revenue for the government,” he told reporters.

“A successful amnesty is premised on the availment by the large majority of taxpayers. So the more attractive it is, providing an option will definitely make it more attractive,” he added.

If a taxpayer opts for the statement of total assets, the general amnesty tax rate will be 2% of his or her total assets as of Dec. 31, 2017. If the taxpayer provided a SALN, the rate will be 5% of his or her net worth as of the same date.

“That’s the compromise. We adopted both,” Mr. Angara said.

The tax amnesty bill provides taxpayers a one-time amnesty for estate taxes, unpaid general taxes and delinquencies. It forms part of the so-called Package 1B, consisting of provisions that had been stricken from Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion Act (TRAIN) law.

Aside from the provisions on the general tax amnesty documents, the House and Senate panels also agreed to include the Bureau of Customs (BoC) collections in the bill’s general tax amnesty coverage.

They also removed a provision from the House Bill which disqualifies the total assets option if assets are 30% or more understated. (Business World)

Tax Declaration is not a proof of ownership of the Land (EmelinoTMaestro.com)

TAX DECLARATION IS NOT A PROOF OF OWNERSHIP...
Boracay ruling lesson:
by CARMELA FONBUENA, abs-cbnNEWS.com/Newsbreak

Posted at Oct 09 2008 10:09 PM | Updated as of Oct 10 2008 06:09 AM

☎️There is a big lesson to be learned from the Supreme Court (SC) decision confirming that Boracay Island is owned by the State: beware of buying properties where the seller can only show tax declarations as these documents do not guarantee ownership of the land.

When the High Court decision becomes final, residential owners in Boracay will have to explore other options--homestead patents, sales patents--if they want to preserve or protect their properties on the island. They may also ask Congress to pass a law that would allow them to acquire titles to their occupied lots.
The SC decision was released on October 8. The claimants have 15 days to file a for motion for reconsideration.
Most of those who possess lands in Boracay do not have original, registered land titles but only hold tax declarations passed from one buyer to another.
Only ten percent of the world-famous tourist destination is titled. The rest of the land claimants availed themselves of the legal remedy under the Commonwealth Act (CA) No. 141, which allows lots be registered in the name of the claimant through “judicial confirmation of imperfect titles.”
But the SC ruled that that land claimants in Boracay did not meet any of the two requirements under this Act.
“Private claimants are not entitled to apply for judicial confirmation of imperfect title under CA No. 141. Neither do they have vested rights over the occupied lands under the said law. These are two requisites for judicial confirmation of imperfect title under CA No. 141,” said the decision penned by Supreme Court Associate Justice Ruben Reyes.
It was a unanimous ruling by 12 SC Justices. Associate justices Antonio Carpio, Eduardo Nachura, and Renato Corona took no part in the decision.
Carpio said he has “relatives who are not parties are similarly situated as the petitioners.”
Nachura did not take since he was involved in the case when he was solicitor general, his post prior to his appointment to the SC.
Corona is on official leave.

☎️Ownership Since Time Immemorial
In case of the absence of titles, land buyers should make sure that the following requirements are met.
The first requirement is open, continuous, exclusive, and notorious possession and occupation of the subject land by himself or through his predecessors-in-interest under a bona fide claim of ownership since time immemorial or from June 12, 1945 .
The land claimants showed the court tax declarations dating back to 1993. The SC said this is “insufficient.”
“The tax declarations in the name of the private claimants are insufficient to prove the first element of possession. We note that the earliest tax declarations in the name of private claimants were issued in 1993. Being of recent dates, the tax declarations are not sufficient to convince this court that the period of possession and occupation commenced on June 12, 1945 ,” said Reyes.
According to Department of Environment and Natural Resources (DENR) Undersecretary Manuel Gerochi, many land buyers have fallen victims to these dubious real estate transactions because of unfamiliarity with our land laws.
“Tax declaration is not a proof of ownership. It’s only a proof of possession,” Gerochi said. Many land buyers have been misled to believe that tax declarations assure the buyer ownership of the land.
“It’s being done all over the country,” he added.
Gerochi said this is what happened to the land claimants in Boracay. “That’s why they are saying they own the land.”

☎️Alienable and Disposable
The second requirement land buyers must check is the classification of the land as alienable and disposable land of the public domain.
The SC upheld the Regalian Doctrine which provides that all lands that were not acquired from the government—either by purchase or by grant—belong to the public domain. This doctrine has been in effect since the Spanish Occupation.
The government has since enforced three land classifications—agricultural land, mineral land, and forest or timber. Out of these three classifications, only agricultural lands are “alienable and disposable.”
The claimants argued that that the island is “deemed agricultural”—and therefore alienable and disposable—because Philippine land laws never classified Boracay Island as mineral land or timber land.
But the SC did not agree.
“A positive act of declaring land as alienable and disposable is required,” the court said. “Matters of land classification or reclassification cannot be assumed. They call for proof."
Ownership of properties in Boracay has been a long battle between the land claimants and the government.
But Gerochi said the SC decision is not a landmark decision. "We have expected that for a long while. It's just a confirmation of our current policies."

☎️Other options
In its ruling, the SC said that even if the Boracay landowners are not eligible to have land titles, it doesn't mean that they will be kicked out of their properties.
The SC said that "lack of title does not necessarily mean lack of right to possess."
"For one thing, those with lawful possession may claim good faith as builders of improvements. They can take steps to preserve or protect their possession. For another, they may look into other modes of applying for original registration of title, such as homestead or sales patent, subject to the conditions imposed by law," the SC said.
"More realistically, Congress may enact a law to entitle private cliamants to acquire title to their occupied lots or to exempt them from certain requirements under the present land laws," the SC said.
The decision noted that one such bill is already pending in the House of Representatives.
Boracay island in Malay, Aklan is famous for its white sand beaches. It is the country's premier beach destination.
It is home to over 12,000 inhabitants in three barangays, the SC said.
The late former President Marcos had earlier declared Boracay island as tourist zones and marine reserves, which prevented the landowners from getting land titles to their properties.
But the landowners said they have been in occupying their properties in Boracay "since time immemorial" and that they had paid realty taxes on them.

2017 AND PRIOR years Tax Amnesty Before 2018 Ends (EmelinoTMaestro)

NEED to EARN extra INCOME.

Apply to be "REGISTERED TAX SPECIALISTA' of EmelinoTMaestro.

CRITICAL EMERGING INDUSTRY/SPECIFIC AREA REQUIREMENT. Recently and as it is stated in the transcript of the 2018 State of the Nation Address (SONA), our President Rodrigo R Duterte declared the urgency of passing a Tax Amnesty Law that will give opportunity to those taxpayers in settling their unpaid national internal revenue obligations. He expected that the Tax Amnesty Bill will be available for his signing into law before the end of the year 2018. For the record, the last Tax Amnesty Law that gave businesses, for taxation purposes, a clean bill of health is Republic Act 9480 (Annex D). Its covered period was for the taxable year 2005 and prior years and targeted, more or less, four million (4,000,000) taxpayers nationwide. In this regard, the House of Representatives and the Senate had introduced the consolidated tax amnesty bills. These bills proposed a general tax amnesty and an estate tax amnesty. It shall exempt from a criminal liability and reduce the unpaid taxes of those who will avail it accordingly. Moreover, the taxable period covered will be the 2017 and prior years. It is expected that the consolidated tax amnesty bills will be signed by President Duterte before the year 2018 ends (related news of GMA-7 is presented below.)

EMPLOYMENT AND BUSINESS OPPORTUNITIES.

The Bureau of Internal Revenue (BIR) and its 12,000 competent revenue officers may find it very hard to assist, help and provide a relevant, correct and complete public services to more than, as estimated, eight million (8,000,000) potential amnesty tax applicants. Furthermore, no schools, colleges and universities had developed a curriculum that tackles the rights, privileges, obligations and opportunities which can be derived from the Tax Amnesty Law. It is nice to give importance to the promise that our Constitution guarantees that is the goal of the national economy is to create an opportunity, income and wealth to a self-reliant and independent Filipinos.

☎️☎️Remember 'November 17'☎️☎️ '1.30pm'☎️☎️ at 'TESDA Taguig' and join the many OFWs, senior citizens, youth, non-CPAs, non-lawyers who believes that they can make and earn a DECENT INCOME from the upcoming TAX AMNESTY even if they have no work experiences with it. Do not worry because Emelino T Maestro who has 30 years expertise in BIR Taxation will be your mentor. Try to be there. What is P500/share for your snacks, water and rent if you will gain knowledge on how to start your career in Taxation. Register early via EmelinoTMaestro.com or call 09088807568 or 09173071316 now. Walk in rate shall be P3,000 per person.😇😎

MAY TAX AMNESTY BEFORE 2018 ENDS

The Senate has approved on second reading a measure seeking a general tax amnesty for all unpaid internal revenue taxes due for taxable year 2017 and prior years.

Majority Leader Juan Miguel Zubiri expressed confidence Wednesday that the bill would be passed by Congress before its December 14 break.

“We passed already on second reading Tuesday the Tax Amnesty bill. We will pass this on third reading by Monday next week,” Zubiri said in a message to reporters.

He said the House of Representatives has passed its version of the bill on committee level.

“Nauna kami sa Senado. Passage of the law depends on when the House will pass their version on third reading. I’m confident though that this measure will pass both Houses before the Christmas break,” he added.

Under Senate Bill 2059, taxpayers may get reprieve from all estate taxes, and instead pay six percent based on the total net estate.

A similar amnesty will also be extended for all national internal revenue taxes, including value-added tax and excise taxes collected by the Bureau of Customs.

Senator Juan Edgardo Angara, chairman of the Senate committee on ways and means, earlier said, in lieu of the taxes supposed to be paid, only five percent of the total net worth or a minimum tax will be collected.

Those who will go for the amnesty will have to have their General Amnesty Tax Return, including a notarized Statement of Assets, Liabilities and Net Worth (SALN). Discounts will also be given to early birds.

Taxpayers may also go for settling 40 percent of the basic tax for delinquencies and assessments which have become final and executory, or 50 percent when a criminal case is pending in court, or 60 percent in cases that are subject to final and executory judgment by the courts.

Angara said the proposal could yield up to P36 billion, based on the estimates by the Finance department. (—LDF, GMA News)

For details, please call 09173071316 and 09088807568

Visit EmelinoTMaestro.com

BIR OPEN CASES: Conference and Solutions

Dear Emelino, Ako po ay Property Consultant ng super powerful Condo Developer. Ang trabaho ko po ay taga-bigay ng FLYERS doon sa loob ng Shopping Mall. Ni-require po akong mapa-register sa BIR at magpa-print ng sarili kong official receipts. After two (2) months, natanggal po ako dahil hindi ko ma-reach ang aking sales-quota. Wala po akong naging hanapbuhay sa mga sumunod na taon at umasa na lang sa kakarampot na kita ng aking asawa. Nang matanggap po akong muli bilang ACCOUNTING CLERK, ni-require po ako ng aking bagong employer na ilipat ang aking TIN sa kanyang Revenue District Office. Laking gulat ko ng sabihin sa akin na mayroon akong 400 BIR OPEN CASES na may 400,000 PESOS PENALTY. HesusMariaJoseph! Wala po akong ganitong salapi. Sir Emelino, tulungan po ninyo ako. Ayoko pong makulong. Maliliit pa po ang aking mga anak. Sabihin po ninyo kung anu-ano ang mga dapat kong gawin. - Nagmamakaawa, Tirso Karakool…

IMPORTANTLY and after attending the SOLVING INSTANTLY BIR OPEN CASES, you will learn ….

(1). the origin of BIR Open Case

(2). the scenarios that increases and decreases the number of BIR Open Cases

(3). the terminologies being used to confuse and abuse an untrained and undereducated taxpayers

(4). the bad effects of ignoring the BIR Open Cases

(5). the available and accessible reliefs and legal remedies that will reduce the amount of penalties associated with the BIR Open Cases

(6). the process to be undertaken to stop the BIR Open Cases increase their number

(7). how to prepare legal evidences to prevent embarrassing situations to happen

(8). other tips and techniques that will help and assist you to manage your BIR Open Cases

REMEMBER the date 'November 29', the time '1.30 pm registration' and venue ‘UP Diliman’.

VIP-rate is P3,360 if you registered and paid one day before the event date. Else, the Walk-in rate is P11,200.

FREEBIE. A book ’63 Fingerprints of Tax Evasion’ for those who don’t have a copy thereof.
☎️ 0908 8807568
☎️ 0917 3071316
Visit EmelinoTMaestro.com for more details

I teach you. I sell you. Tax Specialista. Emelino T Maestro

😀Mark Twain once said, "I have never let my schooling interfere with my education."
😇Steve Jobs - Apple, Inc. The late Steve Jobs is among the most celebrated innovators of the last century. His designs and inventions helped construct one of the world's most pervasive technology empires, Apple Inc. However, in his youth, the business mogul was continually frustrated with formal schooling. After abandoning his studies at Portland's Reed College after six months, Jobs famously spent the following year-and-a-half dropping in on creative classes, while sleeping on the floor of friends' dormitory rooms. Just a few short years later, Jobs and his long-time business partner Steve Wozniak started what would become the world's most valuable brand Opens a New Window.
😍Bill Gates - Microsoft. America's richest man is also arguably the world's most famous billionaire dropout. During his high school years, Bill Gates was excused from math class to concentrate on computer programming, writing his first computer program while still in 8th grade. After enrolling at Harvard in 1973, he never formed a definitive study plan, choosing instead to spend his time in the campus computer rooms. By his sophomore year, Gates made the decision to leave Harvard and start his own company, Microsoft, with long-time friend Paul Allen. Today, the company is valued at upwards of $200 billion.
😎Richard Branson - Virgin Group. As a child, Richard Branson struggled with dyslexia throughout his school years. After finding difficulty adjusting to numerous schools, he dropped out at the age of 16 to start his own youth culture magazine, called "Student." After moving to London in the mid-1960s, Branson developed his idea for a mail-order record company to help fund his magazine efforts, which he named Virgin. Using a public phone box as his first office, Branson managed to sell records at significantly reduced prices. The venture proved highly successful, allowing Branson to expand the business with a record shop on Oxford Street. Over the coming decades, Branson would add an airline, drinks manufacturer and dozens of other ventures to his Virgin Group. (Source: New Core)
🤗Virgin as it is. Taxation in the Philippines offers so much opportunities, income and wealth to those who have the courage to venture into its rigid and complex world. Lawyers and CPAs haven't conquered it yet and there are so many available and accessible areas, venues and rooms in taxation that can accommodate even those who have no experience at all but are willing to learn its trade, tips, tactics and techniques. Join EmelinoTMaestro Today.
SEE THE FLYERS FOR DETAILS.

Tax Specialista Application. Your Contractual Agreement with Emelino T Maestro

For those who want to be a Tax Specialista of Emelino T Maestro, please
1. Retype this, including the footnotes thereon, using 8.5 x 13 white bond paper.
2. Place relevant information.
3. Attach
a. BIR Certificate of Registration
b. Certified True Copy of BIR-registered Official Receipt
c. Barangay Certification as to your true and correct residential address
d. Passport size recently taken ID picture
4. Print 5 copies and notarise them accordingly
5. Submit them all either to Sonia or Len
You will be informed if your application had been accepted by ETM which will entitle you to earn 1,120 pesos per mobile phone Tax Consultation.
For more details, please call 02-9216107

Instant Solutions to Your Tax Mapping Problems... Reduce, Recycle, Reuse.... Tips and Techniques

Juana, a high school graduate Micropreneur, had to close her sari-sari store in Balintawak Market because a group of BIR Tax Mappers (BIR) are investigating her compliance with the Tax Code. Her usual customers had to distance themselves from her that day because they were so afraid that they might be involved in such embarrassing 😭situation. No one, even her Kumareng Julia who is also a Retailer nearby, can't help her.

Juana had found out that not only the BIR Tax Mapping activities are contrary to the Tax Code but also the compromise penalties being assessed against her are excessive and too cruel. She learnt how to handle successfully her Tax Mapping problems from Emelino T Maestro's tax event.

IMPORTANTLY, you will learn in INSTANT SOLUTIONS TO TAX MAPPER event the following...
1. Who can Tax Map micro and small taxpayers?
2. How long does a Tax Mapping take?
3. Why a Tax Mapping exist?
4. Is Tax Mapping for you?
5. What you should do or not do before a Tax Mapping commences?
6. What you must do or not do during a Tax Mapping exercise?
7. What you should say or not say to a Tax Mapper?
8. What you must give or not to give to a Tax Mapper?
9. What you must ask after the Tax Mapping activity had been concluded by the BIR?

REMEMBER the date 'November 8', time '1.30 pm registration' and venue 'UP Diliman, QC’.

VIP-rate is P3,360 if you registered and paid one day before the event date. Else, the Walk-in rate is P11,200.

FREEBIE. A book ’63 Fingerprints of Tax Evasion’ for those who don’t have a copy thereof.
☎️ 0908 8807568
☎️ 0917 3071316
Visit EmelinoTMaestro.com for more details.

Audit Proofing A VAT Return (BIR Form 2550Q) so that you will not be victimised by your Bookkeepers and CPAs

Roland, the CPA-President of a Machine Shop, blankly wondered for several days and nights trying to understand and decipher the process and procedures undertaken by the BIR Officers. He can't believe that his Shop has at a VERY HUGE DEFICIENCY VAT ASSESSMENT which is not only higher than the amount of his gross sales but also an amount that he can't paid even for the next couple of years. He kept talking and mumbling to himself,😭 'How did the BIR arrive thereat?' and 😤😲'What are the methods and techniques he used to make such big VAT deficiency assessment?'

Now for the first time, you will learn
1. How to handle intelligently a VAT deficiency assessment?
2. How to appreciate and dissect correctly the contents of a BIR Form No. 2550Q (Quarterly VAT Return)?
3. How to audit instantly the acts and actions of the BIR Officers involved in examining your 2550Q?
4. How to tally properly the source documents and reports to your 2550Q?
5. What to include or not to include in your 2550Q?
6. How to check correctly the 2550Q prepared by your bookkeepers and CPA-auditor?
7. How to prepare a relevant 2550Q independently?
8. How to protect your business and livelihood using the techniques, tips and tactics in AUDIT PROOFING THE BIR FORM 2550Q?

REMEMBER the date 'November 10', the time '1.30 pm registration' and venue 'UP Diliman, QC’.

VIP-rate is P3,360 if you registered and paid one day before the event date. Else, the Walk-in rate is P11,200.

FREEBIE. A book ’63 Fingerprints of Tax Evasion’ for those who don’t have a copy thereof.
☎️ 0908 8807568
☎️ 0917 3071316
Visit EmelinoTMaestro.com for more details

How to cancel your BIR Letter of Authority with Subpoena Duces Tecum

Jimmy Tan, a building and road contractor who received, for the FIRST TIME, a BIR Letter of Authority (LoA), requested his retainer-CPA-accountant (CPA) to talk to the BIR Officers involved (BIR) about it. After a day or two, the CPA visited him and elaborately explained that he needed to come up with 500,000 pesos to appease the BIR to discontinue the audit examination of his books of accounts and other accounting records. Stunned and confused, he went to the Emelino T Maestro's seminar-event (ETM) on how to cancel an LoA. After seating for about 3 hours, he was so HAPPY and felt so astonishingly EMPOWERED because he  saved 500,000 pesos instantly.

BEFORE YOU BELIEVE EITHER YOUR CPA or BIR, ETM is strongly suggesting that you get a SECOND OPINION or knowledge from a neutral but competent person. The most accessible, cost-effective and available modality is to attend a Tax Event that is designed and developed to protect and promote the RIGHTS AND PRIVILEGES of taxpayers and assist them on how to EXTINGUISH their OBLIGATIONS correctly and timely. 

IMPORTANTLY, you will learn from “Cancel Me (LoA), Please.” event the following
1. Why you received a BIR LoA? or, receiving a BIR LoA yearly?

2. How to cancel a BIR LoA in two (2) ways?

3. How to audit the BIR Officers who examined your books and records?

4. Does BIR LoA expire?

5. How to verify if the BIR LoA is not fake?

6. What you should not tell the BIR Officers?

7. What you should not give the BIR Officers?

8. How to monitor and control the actions of BIR Officers so that they will not issue you high deficiency tax assessments?

9. Why CPAs and some lawyers should not be trusted to handle a BIR audit investigation?
10. How to protect your business and livelihood using the techniques, tips and tactics that Emelino T Maestro will teach you?

REMEMBER the date 'November 13', the time '1.30 pm registration' and venue ‘TESDA, Taguig City’.

VIP-rate is P3,360 if you registered and paid one day before the event date. Else, the Walk-in rate is P11,200.

FREEBIE. A book ’63 Fingerprints of Tax Evasion’ for those who don’t have a copy thereof.
☎️ 0908 8807568
☎️ 0917 3071316
Visit EmelinoTMaestro.com for more details

Tax Mapping Protection and Oplan Kandado Protection::: Accessible and Available

A Taxpayer, who received, for the FIRST TIME, a BIR Letter of Authority (LoA), requested his retainer-CPA-accountant (CPA) to talk to the BIR Officers involved (BIR) about it. After a day or two, the CPA visited him and elaborately explained that he needed to come up with 500,000 pesos to appease the BIR. Stunned and confused, he went to the Emelino T Maestro's seminar-event (ETM) about how to cancel an LoA. After seating for about 3 hours, he was so HAPPY and felt so astonishingly EMPOWERED. 
BEFORE YOU BELIEVE EITHER YOUR CPA or BIR, ETM suggest that you get a SECOND OPINION or knowledge from a neutral but competent person. The most accessible, cost-effective and available modality is to attend a Tax Event that is designed and developed to protect and promote the RIGHTS AND PRIVILEGES of taxpayers and assist them on how to EXTINGUISH their OBLIGATIONS correctly and timely. There is always a Tax Event that will suit your requirements. For this purpose, ETM is humbly requesting you to share this video and message to your friends and family members. Thanks.
IMPORTANT:::::
(a) Tax Specialista: Career. Business. Livelihood (Oct 30, UP Diliman)
(b) Instant Solutions to Tax Mappers (Nov 8, TESDA)
(c) Audit Proofing a VAT Return ( Nov 10, UP Diliman)
(d) Cancel Me (BIR Letter of Authority), Please. ( Nov 13, TESDA)
(e) Defeat it. Oplan Kandado. Avoid it. (Nov 16, TESDA)
(f) Solving Estate Tax and Inheritance Problems Correctly (Nov 24, TESDA)
(g) Outsmart Me (BIR Subpoena Duces Tecum), (Nov 27, UP Diliman)
FREEBIES::::
For all First-timers, a book '63 Fingerprints of Tax Evasion' (worth 20k) shall be given to you. However, those who have already provided one are disqualified to receive a copy thereof.
REGISTER YOUR COMPANY ON OR BEFORE DEC 31, 2018
Get a six-month Tax Mapping Protection (Jan 1- June 30, 2019)
Get a six-month Oplan Kandado Protection (July 1- Dec 31, 2019)
A Tax Protection identification card shall be provided to you to confirm that you are entitled to the benefits of the Protection Program/s.

TRABAHO LAW versus TRAIN LAW, 2018 Tax Amnesty from President Duterte's SONA

If there would be 300 plus likes and comments, I would push for this plan.

FREE LECTURES on
1. Letter Notice
2. Subpoena Duces Tecum
3. Tax Mapping
4. Oplan Kandado
PLUS: 2017 and prior years Tax Amnesty Proposal of DU30
at UP Diliman QC Campus on Nov 17, 2018

The purposes of this SUPER BIR EVENT ABOUT "TRABAHO LAW" are to give and provide

1. Sideline Opportunity for graduating students and government employees who need to financially help and assist their families and children.

2. Negosyo Opportunity for OFWs and professionals like doctors, nurses, engineers, accountants and other Filipinos who aspire for an additional sources of income to finance their travel abroad or acquisition of new houses and lots.

3. Solution Opportunity for business owners who seek to free themselves from the bondage of yearly BIR Graft and Corruption Practices.

Graduating students will only share 100 pesos. Else, you have to share 500 pesos. For the first 200 non-graduating students who will COMMENT AND COPY-SHARE THIS MESSAGE via email BCC TaxMappingDotCom@gmail.com will GET a FREE 230 +/- PAGE KATAX CODE at the event entrance gate.

Complaint Affidavit RE: SEC

Emelino T Maestro

76 Timog Avenue, Unit 203 STG Corporate Centre, Sacred Heart, Quezon City 1103

TIN 129 596 230 00000

Complaint Affidavit

For the Urgent and Favourable Action of Honourable Ombudsman, c/o

President Rodrigo R Duterte, thru The Discipline Office

Malacañang, Manila and To All Whom It May Concern

LEGAL ISSUES TO BE RESOLVED

I appeal that these issues shall be resolved within the set forth due date as the Republic Act 11032 provides and that the legal doctrine ‘Speedy Resolution’ mandates,

1. Whether the Office of the SEC Chairman, Mr. Emilio Aquino, has the legal obligation to accept and receive letters, petitions, complaints, etc.
2. Whether the Office of the SEC Chairman, Mr. Emilio Aquino, has the legal duty to resolve issues and problems brought to his attention.
3. Whether the decision rendered by the computer programs that clearly and completely contradicted to the Corporation Code and the rules issued under its authority is valid and enforceable is valid and enforceable
4. Whether a Partnership that remained inactive for the past 25 years should be delisted from the ‘active’ list due to failure to comply with the governing rules that granted its registration and existence.
5. Whether the ‘Ease of Doing Business’ law is violated by way of delegating the acts that needed to be performed and extinguished by a government official and employee to computer software and program.

JURISDICTION

Under Republic Act 6770, the Office of the Ombudsman has the original and exclusive jurisdiction over the infractions committed by all government officials including their private cohorts.

The Discipline Office, pursuant to the 1987 Administrative Code, has an exclusive and administrative control and supervision over the behaviours and actions of all government officials and employees who are reporting under the Executive Branch of the Government of the Republic of the Philippines.

All legal and judicial proceedings shall be under the exclusive jurisdiction of the courts and investigating bodies located in Quezon City.

DENIED TO USE MY BIRTH AND LEGAL NAME

1. After learning the partnership named ‘Emelino T Maestro, CPA Co’ is still existing even though, in truth, one month after its inception, the majority of the partners therein, informed Emelino T Maestro that they are no longer interested to pursue the operation of the said partnership. That was 25 years ago. I
2. I learnt that corporations that remained dormant for the past 5 years shall have their articles of incorporation automatically canceller and revoked by the SEC. For this reason, I believe that the articles of partnership of the said partnership had also been cancelled and revoked.
3. However, when I was registering a corporation that will bear my name ‘EmelinoTMaestro.com, Incorporated’, I was advised that I can’t register it for the reason that a similar name had already been registered with the SEC. For this purpose, I immediately executed an Affidavit stating among others that the said partnership is no longer existing and a consent of mine is given to the said corporation to use it (Annex A).
4. The reaction of the SEC to my Affidavit is so perplexing. For the convenience of this Honourable Office, I attached an Incident Report wherein this Honourable Office can gauge what type of services that the SEC and its officials are providing to the public (Annex B).
5. For the record, my purpose of closing down the files of the said partnership to help and assist the SEC in reducing its files and records. I also attached hereto the requirements that the SEC gave me to revoke the articles of partnership (Annex C) and its Citizen Charter (Annex D). I would like to inform formally this Honourable Office that I can no longer tract and locate the persons whom I once called as my partners.
6. I just wanted to rescind the said articles of partnership and the SEC to allow me to use my name as a name of my corporation. I appeal that I should not be deprived to access the available opportunities, income and wealth that our constitution guarantees to every independent and self-reliant Filipino.

REFUSING TO RECEIVE COMMUNICATIONS

1. The Office of the SEC Chairman knowingly failed and refused and continues to fail and refuse to receive my letter that exposes the malfunctioning of SEC’s computer program.
2. I am registering the name ‘WOWSIARGAO Corp.’ but its computer program said that it cannot be registered because a similar name was already registered with the SEC (Annex E). I found out that the similar name is ‘G WASHERS LAUNDRY STATION CO.’
3. The above names definitely are neither identical nor similar ones. When I brought a letter about this to the Office of the SEC Chairman, his subordinates knowingly failed and refused to accept and receive it. 
4. I understand that such act is penalised under the provisions of Republic Act 6713, RA 9485 and RA 11032.
5. What I want is for these people to respect and obey the laws. I encourage them to reply to my request within the prescribed period.

Prayer.

I earnestly sought that a preliminary investigation shall immediately be commenced and later on, concluded. A speedy resolution of this case shall knowingly pursued, pursuant to the Philippine Constitution and related laws thereto.

Non forum shopping. 

I certify under oath that I have not commenced any other action or proceeding involving the same issues in any court, tribunal or quasi- judicial agency, and that to the best of my knowledge, no such other action or claim is pending thereon; that should I learn that a similar action or proceeding has been filed or is pending in aforementioned court, tribunal or agency, I promise to notify this Honourable Office of the present status thereof within five (5) days from my notice of the same; and that I fully understand that failure on my part to comply with the foregoing requirements shall be cause for the dismissal of the case.

Signature.

On the date shown hereunder and to attest my personal conviction and belief as they are shown above, I affix my signature below.

Signature
First name	Emelino
Middle name	Tolentino
Last name	Maestro
TIN	129-596-230-00000

Acknowledgement.

Republic of the Philippines)

In the ________________) s.s.

BEFORE ME, the signatory/ies, personally appeared and known to me to be the same persons who executed the foregoing instrument and who acknowledged to me that the same is their free act and deed:

IN WITNESS WHEREOF, I have hereto set my hand and affixed my notarial seal on ___________________________.

NOTARY PUBLIC

CC: Civil Service Commission

Office of the Ombudsman

IMPORTANT

1. RA 9003 is applied when this and its Annexes were printed.

2. Due to lack of manpower, copies hereof were sent via registered mail (PhilPost).