What is Tax Accounting? Are the Managerial Accounting and Financial Acco...

1. Having the backing of the spirit of RA 11213, the letter from the Regional Director, BIR Form No. 0605 and Agreement Form, I proceeded in paying the amnesty tax due.
2. All of these documents are now in the control and possession of the Respondents but again, they were ignored as if they are either unimportant to my case or inexistent.
3. In response to the current BIR letter in which the Respondents insisted that I should be signing the Waiver of Prescription in order that my Request for Reinvestigation shall become valid and binding as well as must submit my proofs at the time prescribed by the Tax Code, I say that due to their malicious inaction and per RA 11213, my Tax Amnesty Application is now final and irrevocable. For this purpose and again, I am submitting my Compliance Letter for RA 11213 and a duly BIR-received Claiming RA 11213’s Immunities, including their respective Annexes.
4. I invoke this….

Immunities and Privileges. - The tax delinquency of those who avail of the Tax Amnesty on Delinquencies and have fully complied with all the conditions set forth in this Act and upon payment of the amnesty tax shall be considered settled and the criminal case under Section 18(c) and its corresponding civil or administrative case, if applicable, be terminated, and the taxpayer shall be immune from all suits or actions, including the payment of said delinquency or assessment, as well as additions thereto, and from all appurtenant civil, criminal, and administrative cases, and penalties under the National Internal Revenue Code of 1997, as amended, as such relate to the taxpayer’s assets, liabilities, networth, and internal revenue taxes that are subject of the tax amnesty, and from such other investigations or suits insofar as they relate to the assets, liabilities, networth and internal revenue taxes that are subject of the tax amnesty: Provided, That any notices of levy, attachments and/or warrants of garnishment issued against the taxpayer shall be set aside pursuant to a lifting of notice of levy/garnishment duly issued by the Bureau of Internal Revenue or its authorized representative: Provided, further, That the Authority to Cancel Assessment shall be issued by the Bureau of Internal Revenue in favor of the taxpayer availing of the Tax Amnesty on Delinquencies within fifteen (15) calendar days from submission to the Bureau of Internal Revenue of the Acceptance Payment Form and the Tax Amnesty on Delinquencies Return. Otherwise, the duplicate copies, stamped as received, of the Acceptance Payment Form, and the Tax Amnesty on Delinquencies Return shall be deemed as sufficient proof of availment: Provided, furthermore, That the Tax Amnesty on Delinquencies Return and the Acceptance Payment Form shall be submitted to the Revenue District Office after complete payment. The completion of these requirements shall be deemed full compliance with the provisions of this Act. Upon full compliance with all the conditions set forth in this Title and payment of the corresponding tax on delinquency, the tax amnesty granted under this Title shall become final and irrevocable.

1. Pursuant to Section 17, RA 11213, the coverage of the immunities shall be from the taxable year 2017 up to prior years, as to the period covered and all internal revenue taxes, as to the internal revenue taxes covered.
2. I request that all my existing civil, criminal and administrative tax cases, such as my failure to obey summons, file BIR Forms, settle tax obligations, comply to Letters of Authority and Mission Orders, etc., shall immediately be terminated and closed without further notice and demand.
3. Furthermore, the following jurisprudence must be taken importance to come up with a relevant decision.

“It is an elementary rule of construction that when the language of the law is clear and unequivocal, the law must be taken to mean exactly what it says (Banawa vs. Miranon, 97 SCRA 533). Its literal meaning should be followed (Tan Lin vs. Republic, 2 SCRA 386); to depart from the meaning  expressed by the words is to alter the statute (Commissioner of Internal Revenue vs. Central Luzon Drug Corporation, 492 SCRA 581). Equally settled is the rule that the law cannot be amended by a mere regulation. An administrative agency may not enlarge, alter or restrict the provisions of the statute being administered (Pilipinas Kao, Inc. vs. Court ofAppeals, 372 SCRA 573). It may not engraft additional non-contradictory requirements on the statute which were not contemplated by the legislature. In fact, a regulation that 'operates to create a rule out of harmony with the statute is a mere nullity' (Commissioner of Internal Revenue vs. Central Luzon Drug Corporation, supra. 582). Considering that RA 9480 specifically enumerated the persons and cases that are not covered by the Tax Amnesty Law, those enumerated therein cannot be enlarged or restricted by a mere Revenue Memorandum Circular. Otherwise, the Revenue Memorandum Circular will alter the statute it seeks to implement. Second, under Section 2(a) of Revenue Regulations 17-86, a "delinquent account" is defined as the amount of tax due on or before December 31, 1985 from a taxpayer who failed to pay the same, within the time prescribed for its payment arising from (1) a self assessed tax, whether or not a tax return was filed, or·(2) a deficiency assessment issued by the BIR which has become final and executory.  CTA No. 7779”