BIR Forms and other government reports, Reportorial accounting

1. The Tax Code explicitly mandated the BIR Chief to delegate his power and authority to a subordinate, through legal proceedings, BIR issuances, etc. 
1. The duties and functions that the BIR Chief delegated to these revenue officers form part of their daily routine and legal obligations. An obligation, as every taxpayer knows, is a juridical necessity to give, to do or not to do. More importantly, these regular obligations are needed to be upheld and extinguished not only to protect the interest of the Government of the Republic of the Philippines but more significantly, the welfare and rights of the taxpaying public, just like me.
1. This way, the acts and communications executed against their obligations do not create any legal right; much more a responsibility that is worthy of extinguishment.
2. Equally important, the revenue officers involved shall endeavour to implement the BIR’s policies and programs promptly, conscientiously, efficiently and effectively, and should do his part in supporting the BIR’s efforts to attain its goals and objectives. 

1. Non-compliance therewith shall be considered as Inefficiency and Incompetence in the Performance of Official Duties and shall constitute a Grave Offense.
1. Article 27, Civil Code. Any person suffering material or moral loss because a public servant or employee refuses or neglects, without just cause, to perform his official duty may file an action for damages and other relief against the latter, without prejudice to any disciplinary administrative action that may be taken

1. Further, the original and ministerial functions of the revenue officers involved are to strictly obey our Tax Code, jurisprudence and BIR issuances.

1. Our laws disfavours the non-performance of these functions.
2. Justice favours the right and privileges of the taxpayer when doubts exist within the implementation and interpretation of our laws.
1. Please read and give credence to all the footnotes because they will give anybody a divine light that will lead someone to see the lies and the truth.

1. According to Revenue Memorandum Order (RMO) No. 19-2015, the result of the examination shall be completed within 180 days from the issuance date of the BIR’s Letter of Authority (LoA).

1. The term ‘RMO’ or “Revenue Memorandum Order’ is defined, per RAO 1-2003, as “These are directives or instructions outlining procedures, techniques, methods, processes, operations, activities, work flow, and the like, which are necessary to carry out programs or to achieve policy goals and objectives. These issuances may be of general or of limited scope yet in any case require definite compliance by those concerned. They are not addressed to any particular group of employees or offices because they are for general information, but those directly concerned with the compliance of these provisions are either definitely stated, or unmistakably implied thereat.”
1. On January 25, 2019, I received an LoA which is dated on January 15, 2019 and signed by the good RD.
2. It informed me that my books of accounts and other accounting records for the taxable year 2018 are required to be assembled and presented for a regular and routine audit-examination.
3. Also, it requested that I permit the revenue officers whose names appeared thereon to conduct an audit-examination thereof.
4. Once that it is concluded, the approved result of the examination shall be given to me without delay, purpose of evasion or demand notice.

1. More than 180 days from the date when the LoA was issued were wasted. Still, the revenue officers involved exerted no concrete and complete efforts to hold a closing conference prior to the preparation and delivery of the ‘Notice For Informal Conference’. 
1. RAMO 1-2000. Essential to an effective audit of internal revenue tax liabilities is the holding of a closing conference with the taxpayer before the preparation of the Final Report of Investigation by the Revenue Officer assigned to the tax case. During this time, the Revenue Officer and his supervisor explain to the taxpayer how the assessment of his tax liability was arrived at. Necessary time and patience should be devoted to a discussion of any proposed adjustments to ensure that the taxpayer has a proper understanding of the issues. Tact and discretion are required in pointing out errors in books and records in order to avoid discrediting an employee or representative of the taxpayer. If necessary, the records of the case shall be presented to the taxpayer to document the Revenue Officer’s findings. The taxpayer shall then be allowed to examine such records and to present his arguments. If the taxpayer agrees with the audit findings, he shall be made to sign an Agreement Form. If not, the Revenue Officer shall give the taxpayer enough time to document his objections to the proposed assessment.