Saturday, 17 May 2014

Dining with a Taxpayer Leads to Suspension of a BIR Officer

Dining with a Taxpayer Leads to Suspension of a BIR Officer
#DangerousDining #Kataxpayer #Maestro

The Ombudsman suspended a Revenue Officer.
(Copy of the Ombudsman's Resolution may be downloaded from www.Facebook.com/Kataxpayer)

History.
A BIR Revenue Officer had informed a regular employee of a taxpayer to discuss his audit findings. Instead of requiring the said person to meet him at the usual venue. He has chosen the time and a place (very expensive hotel that serves a very exquisite lunch) where to extinguish his legal obligations to this State. (Come on. Also happened to you?)

Emelino T Maestro.
When #Katax learned it, he requested the said employee to prepare and issue an Affidavit which he later on, filed at the Office of the Ombudsman.

Ombudsman.
The Ombudsman found that the BIR Revenue Officer had violated the rules in the audit engagement and should be suspended for 30 days without pay.

Recommendation.
If you are being asked by any BIR Revenue Officer to meet him at the place other than what the laws allow, bring your witnesses, meet the said BIR Officer/s thereat, make an Affidavit of the meeting, attach proofs (such as official receipts of the hotel where you met the BIR Officer), then, give all of these documents to#emelinotmaestro so that he can file the same at the Office of the Ombudsman

Then, you get even to your intimidator.

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others, please.
https://www.facebook.com/events/1384923901793883/

Sample of a Self-Employed Affidavit (Professional Fees and Factors Affecting Thereof)

Sample of a Self-Employed Affidavit 
(Professional Fees and Factors Affecting Thereof)

Some BIR's Revenue Officers are requiring Self-Employed Professionals to present in details their professional fees. This is an invasion of public practice and self determination and should be discontinued to be obeyed as soon as possible.

To help and assist doctors, veterinarians, engineers, CPAs, lawyers and other professionals who are now required by the BIR to submit on or before May 31, 2014 an #AffidavitofProfessionalFeeanditsFactors, Katax (#ETM) is presenting a BIR-received Affidavit that showed his professional fee of one peso and the factors affecting the determination in charging his clients more than one peso.

A duly BIR-stamped Appointment Book is also presented so that it could help those who are so abused and confused self-employed professionals.

For free help and assistance, please call Dian at 0922 801 0922 or Len at 02-439 3918.

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others, please.
https://www.facebook.com/events/1384923901793883/

INTERNSHIP PROGRAM AVAILABLE

INTERNSHIP PROGRAM AVAILABLE
"Creation of softwares that would help BIR and the Philippine Taxpayers in complying with the laws of this State.'

Join now by placing your name, email and mobile number on the space herein named 'Comment'

A DLSU Student who is about to graduate provided the following to #Kataxpayer, viz;

MEMORANDUM OF AGREEMENT
This Memorandum of Agreement is made and entered into in the City of Manila, Philippines by and between:
<COMPANY NAME> a corporation duly organized and existing under and by virtue of the laws of the Republic of the Philippines, having its principal office at <address>, represented by its Designation1, Name1, hereinafter referred to as “<Company>”
and ­
#DELASALLEUNIVERSITY,#COLLEGEOFCOMPUTERSTUDIES, an educational institution duly organized under the existing laws of the Republic of the Philippines, having its principal office at 2401 Taft Avenue, Manila, represented by its Dean, Dr. Merlin Teodosia C. Suarez, hereinafter referred to as “DLSU­CCS”.
WHEREAS, <COMPANY>, in its concern to enhance the training and development of more and better information technology professionals, has agreed to provide technical support to the students of #DLSU­CCS in the form of training on the current and latest developments in IT and its industry.
WHEREAS, DLSU­CCS has instituted the CCS#INTERNSHIPPROGRAM wherein students undergo on­ the­ job training program at <COMPANY> as part of the college’s efforts to adequately expose its students to actual industry work situations, thereby enhancing their formal schooling.
NOW, therefore, for and in consideration of the foregoing premises, <COMPANY> and DLSU­CCS hereby agree on and stipulate the following.
A. <COMPANY> shall:
1. undertake the selection process of the recommended students in adherence to <COMPANY> policies and guidelines in recruitment and selection for this purpose;
2. provide the venue and computer system project and assign personnel to take charge as well as supervise the on­the­job training of students;
3. provide DLSU­CCS students information, training, and support, in the maintenance and/or development of information systems;
4. provide students exposure to actual office environment;
5. accomplish the evaluation forms required by DLSU­CCS in connection with the
on­the­job training of their students;
6. issue certificates of completion to students who successfully finish their training under
this program; and,
7. designate a Program Coordinator who will coordinate with DLSU­CCS the various
activities under this program.
B. DLSU­CCS shall:
1. recommend students who will undergo on­the­job training under the CCS INTERNSHIP PROGRAM for final selection/acceptance by <COMPANY>;
2. designate a CCS Linkage Officer who will coordinate with <COMPANY> on the various activities under this program; and,
3. together with the students, faculty and parents concerned, renounce and waive any claim against <COMPANY> for any injury or loss that the student­trainees may sustain or may suffer, personal or pecuniary, in the performance of their duties and functions while under training not attributable to the negligence or willful act of any of the personnel of <COMPANY>. The waivers of the concerned parties shall be submitted to <COMPANY> prior to the commencement of the training.
C. Intellectual Property:
1. Intellectual property shall include any property defined as such by the Intellectual Property Code of the Philippines (RA 8293);
2. Any intellectual property owned by the parties prior to this agreement shall continue to be owned by them. The student­intern cannot use any confidential information or data from the company to create intellectual property without the express written approval of the company;
3. Any intellectual property independently created by the student­intern during the period covered by the practicum shall be exclusively owned by the student­intern. Should the company provide financial support for the creation of such intellectual property, the ownership of the intellectual property shall be subject to another agreement;
4. In case the student­intern jointly creates intellectual property with a person connected with the company, the intellectual property shall belong to them jointly. The proportion of ownership of the said intellectual property shall be subject of a subsequent agreement.
D. Under this CCS INTERNSHIP PROGRAM, the following terms and conditions are likewise included:
1. It is expressly understood that there will be no labor­management relationship between <COMPANY> and the student­interns of DLSU­CCS.
2. The student­interns will be personally responsible for any all liabilities for damage to property or injury to third persons, which may be occasioned by their fault, intentional or negligent acts while in the course of their training.
3. DLSU­CCS shall see to it that the student­interns complete the agreed scope of work within the agreed duration of the program.
4. DLSU­CCS shall ensure that that all of its students under the CCS Internship Program will abide by the relevant company policies of <COMPANY>. In the event that any of the students violate any relevant company policy, then <COMPANY> shall have the right to immediately terminate the program in relation to such student by serving a written notice to DLSU­CCS.
5. It is expressly understood by DLSU­CCS and the student­interns that all information on technology, manufacturing process, process standards, quality assurance methodologies, quality standards, production capabilities, raw materials purchasing, marketing, finance, and all other related documents, manuals, operational or technical matters that <COMPANY> shall make available shall be used for the sole purpose of performing their tasks under the internship program. All of these matters are classified as
confidential in nature and proprietary to <COMPANY>. DLSU­CCS and the student­interns hereby undertake to prevent transfer of such information by any of its members, consciously or unconsciously, to any party outside of <COMPANY> without the knowledge and written consent of <COMPANY>. The student­interns hereby acknowledge this condition specifically after having read and affixed their individual signatures to the CONFIDENTIALITY AGREEMENT attached herewith which forms part of this Agreement.
E. DURA TION
This AGREEMENT shall be effective from AY 2013 to 2014 and shall be automatically renewable every year.
<COMPANY NAME>
___________________________________ NAME1
Designation1
SIGNED IN THE PRESENCE OF
___________________________________ NAME2
Designation2
BY:
COLLEGE OF COMPUTER STUDIES
___________________________________ DR. MERLIN TEODOSIA C. SUAREZ Dean
___________________________________ FEDERICO C. GONZALEZ
External Affairs Director
DE LA SALLE UNIVERSITY
ACKNOWLEDGEMENT
REPUBLIC OF THE PHILIPPINES) ________________ ) s.s.
BEFORE ME, a Notary Public for and in the City of __________________, this ____ day of ______________________ personally appeared:
NAME GOV’T ISSUED ID # DATE OF ISSUE VALID UNTIL NAME1
MERLIN TEODOSIA EB0059654 April 5, 2010 April 5, 2015 C. SUAREZ
who are known to me to be the same persons who executed the foregoing instrument and who further acknowledged that the same is their free and voluntary act and deed as well as that of the entities they respectively represent therein.
This Agreement consisting of four (4) typewritten pages including this page where this acknowledgment is typewritten, signed by said persons and their instrumental witnesses on each and every page thereof, refers to a MEMORANDUM OF AGREEMENT executed for the purpose therein set forth.
WITNESS MY NOTARIAL SEAL and SIGNATURE, on the date and place above written.
Doc No. _________; Page No. _________;

Book No. _________; Series of _________.
CONFIDENTIALITY AGREEMENT
In consideration of being an Intern at <COMPANY NAME>, the undersigned hereby agrees and acknowledges:
1. That during the course of internship, certain trade secrets of <COMPANY> may be disclosed; said trade secrets may consist but are not necessarily limited to:
a. Technical information: Methods, processes, formulae, compositions, systems, techniques, inventions, machines, computer programs and research projects.
b. Business information: Customer lists, pricing data, sources of supply, financial data, marketing, production, or merchandising systems or plans.
2. That during, or at any time after the termination of Internship, the Intern shall not use, or disclose to others, including future employees, any trade secrets, confidential information, or any other proprietary data of <COMPANY>
3. That upon the termination of Internship from <COMPANY>, the Intern shall return to the <COMPANY> all documents and property of <COMPANY>, including but not necessarily
limited to: reports, manuals, correspondence, customer lists, computer programs, and all other materials and all copies thereof relating in any way to <COMPANY>’s business, or in any way obtained during the course of Internship.
This agreement shall be effective upon the signing hereof and shall continue to be in force and in effect even after the termination of the Memorandum of Agreement signed between <COMPANY> and DLSU COLLEGE OF COMPUTER STUDIES.
Signed this ______ of __________________, 2014, in ___________________, Philippines.
___________________________ MARK SIMONE L. CABIE Intern, BSCS­NE, DLSU CCS
Noted by: <COMPANY NAME>
___________________________ NAME1
Designation1

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

Who should attend
1. those who failed and flunked the CPA Board Exams
2. those who are offering a bookkeeping service
3. those who are not satisfied with their CPAs' services
4. those who have tax problems and BIR investigations
5. those who are being BIR-oppressed and -harassed
6. those who are being pushed to bribe a BIR officer
7. those who don't want to be ignorant of the tax rules

a. To qualify, Enroll your NAME, EMAIL & MOBILE via the Comment space hereunder.
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until May 15, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Share this to others if you opt.

https://www.facebook.com/photo.php?v=575422495904283&l=7882310579592794457

Is the RMC 34-2014 a Jeopardy Assessment? HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?

Is the RMC 34-2014 a Jeopardy Assessment? #BIRrules
HOW TO REDUCE YOUR TAXES WITHOUT BRIBING?

#ETM found #RMC34_2014 so intriguing. Its dispositive portion is reproduced hereunder, viz;

"It is, however, clarified that an assessment based on “Best Evidence Obtainable Rule” should not be automatically considered as a doubtful assessment. Scrutiny as to the surrounding circumstances that led to the issuance of such an assessment (e.g., assessments based on Revenue Memorandum Circular No. 23-2000, RMC No. 99-2010, etc.) should be thoroughly evaluated. The taxpayer’s failure to present or submit the required documents necessary to make the assessment of its tax liability makes it incumbent to the Bureau to resort to the application of the best evidence obtainable method to recover unpaid taxes due the government. Therefore, any assessment made as a result thereof is presumed prima facie correct and sufficient for all legal purposes."

To untrained minds, the above statement would bring confusion whether or not the assessment based on Best Evidence Obtainable Rule (BEO) is a#jeopardy_assessment. If there is confusion, all corrupt practices are lurking in the black-corner.

To clear and help the minds of those who are receiving a jeopardy assessment, the term 'jeopardy assessment' shall first be established. Accordingly, #RR30_2002referred to it as a tax assessment which was assessed without the benefit of complete or partial audit by an authorised revenue officer, who has reason to believe that the assessment and collection of deficiency tax will be jeopardised by delay because of the taxpayer’s failure to comply with the audit and investigation requirements to present his books of accounts and/or pertinent records, or to substantiate all or any of the deductions, exemptions, or credits claimed in his return.

Consequently, #BEO directly came from an assessment without the benefit of a complete or partial audit of the taxpayer's books of accounts and other accounting records. Thus, BEO is logically a jeopardy assessment.

Therefore, those who have a BEO assessment have also had a jeopardy assessment and are entitled, upon full compliance with the BIR Regulations, to a reduction of their jeopardy-assessed deficiency taxes by as much as sixty (60) percent.

It's the understanding ofwww.Facebook.com/Kataxpayer that the RMC 34-2014 only reiterates that all deficiency-tax-assessment compromise settlements, including the BEO, shall automatically be under the strict review and evaluation not only of the Regional Evaluation Board but also the National Evaluation Board. Therefore, a taxpayer cannot claim that his application is deemed approved upon payment and filing of the required form.

Finally, the BEO is presumed (in RMC 34-2014's language, 'prima facie') correct.

#Katax sanely says, 'Of course, how can a #taxpayeravail of the privileges that this State provides if the BEO shall not be considered to be correct. Otherwise, there would be no legal basis in applying for a compromise settlement, neither approving the application thereof. Common sense, people. Common sense."

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accounting is the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)" TAX ACCOUNTING COURSE FOR VAT AND NON-VAT INDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

Marginal Income Earner, Senate Bill No. 2227

Marginal Income Earner, Senate Bill No 2227
by #Senator_Bam_Aquino

In the stated #Senate_Bill#Bam suggested that those who are earning P150,000 and below annually shall be exempted from paying income tax, value-added income tax and percentage tax (source Interaksyon.com).

The said Senate Bill only reiterated the personal exemption of P50,000 and additional exemption of P100,000 for maximum of four (4) dependents of all individual taxpayers whether engaged in business or not (Total P150,000). Instead of earnings, it must say, "P5,000,000 and below cash sales and net receipts shall be exempted from any local and national tax."

#ETM is suggesting to Bam to improve the Barangay Micro Business Enterprise Law (#BMBE) which exempts business persons having a total assets of P3,000,000 and below from income tax but is subjecting the same to value-added/percentage tax.

#Kataxpayer is recommending that those individuals who have an asset based of P5,000,000 and below (subject to an automatic upward adjustment based on Consumer Price Index) shall be exempted in paying income tax, value added tax/percentage tax, but must withhold a tax from their purchases and are to be required to file ITR annually.

#Katax group is much willing to participate in drafting a law that would protect the interest of the small and medium individual taxpayers.

THE FILING #USELESS_BILLS SHOULD ALWAYS BE AVOIDED.

If you have a Comment about this issue, please place the same on the space below.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualify
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

PacMan, What Went Wrong? P3,000,000,000 Deficiency Tax Assessment

PacMan, What Went Wrong? #MannyPacquiaoversusKim
#EmelinoTMaestro's Point of View and Belief

#Katax felt so bad when he learned that #PacMan had decided to elevate his 3B deficiency tax assessment to the Court of Tax Appeals. In #ETM point of view, this action is similar to a last will and testament manifestation.

Being so furious and frustrated, #MannyPacquiao found comfort and protection from the arms of a counsel who advised him (and he adopted the suggestion) to go to#CTA in order to seek the lifting of the#Warrant_of_Garnishment that the BIR issued to him. By this gesture, the #PacquiaoFamily and#ViceGovernorJinky knock themselves out. Letwww.Facebook.com/Kataxpayer explain this statement.

Knock-out #1
To get a lawyer to handle a deficiency tax assessment amounting to 3 Billion Pesos would cost at least P5,000,000. Nothwithstanding, the Appearance Fee of at least P10,000 per day and Manifestation Fee of at least P20,000 per position paper would be collected by the very lucky lawyer. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.

Knock-out #2
To elevate a deficiency tax assessment of P3,000,000,000, the CTA would require PacMan to pay 1/2 of 1% of the said amount or P15,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished. Notwithstanding that Pacman created another nemesis in the names of CTA and Office of the Solicitor General (as BIR's rightful counsel)

Knock-out #3
The CTA found merit to the concerns of PacMan. But, it required him to place a bond in lieu of lifting the BIR's Warrant of Garnishment. Failure to do so, the Warrant shall remain valid and enforceable. Cost of the bond shall be twice the P3,000,000,000 deficiency tax assessment. Thus, if the premium rate is 1% of the said amount, the insurance premium to be paid is P60,000,000. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.

Knock-out #4
Of course, no insurance company would expose itself to a probable liability of P3,000,000,000 without requiring PacMan to present 'collaterals' that are commensurate to the said liability. Thus, PacMan may have his family's cash and properties to be placed as collaterals. Too big an amount when you compared it to the P1,000,000 that the BIR garnished.

To summarise,
Lawyer's fee .............................................. P5,000,000
Judicial fee .................................................15,000,000
Surety Bond's premium ..............................60,000,000

Additional burden created thru CTA .......... 80,000,000
Less, BIR-garnished amount ....................... 1,000,000

Unwanted(Cash that can be saved)expense..79,000,000

Internal Revenue Commissioner Kim Henares said the BIR sees the CTA ruling as a victory as it guarantees protection of government interest. #KataxETM says, 'Amen.'

Next topic. 'How PacMan can save his Fortune?'

Lesson of the story.
1. As much as possible don't elevate your deficiency tax assessment to the CTA, it would create more problems.
2. Learn the secrets of the BIR because therefrom, you may legally reduce your deficiency tax assessments.
3. Use the Tax Accounting because the BIR doesn't use and understand the Financial/Managerial Accounting.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against Tax Deficiency."

"OPTIONAL STANDARD DEDUCTION (#OSD)"#TAXACCOUNTINGCOURSE FOR #VAT AND #NON_VATINDIVIDUAL TAXPAYERS AND SMEs,
Sofitel Hotel, June 18-19, 2014 (2-5p, 9-12a, 2-5p)

Attend those who
1. failed and flunked the CPA Board Exams
2. are offering a bookkeeping service
3. are not satisfied with their CPAs' services
4. have tax problems and BIR investigations
5. are being BIR-oppressed and -harassed
6. are being pushed to bribe a BIR officer
7. want to increase to pursue a 'Entrepreneur' dream
8. don't want to be ignorant of the tax rules

Must do. ...... ........
1. Share this message to at least 50 of your contacts
2. Bring 48 copies of 2551M, 32 copies of 2550M, 12 copies of 2550Q, 12 copies of 1701Q, 8 copies of 1701, general journal, general ledger and 10-column book
3. Bring a least two (2) friends

To semi-qualif y
a. Enroll your NAME, EMAIL & MOBILE via the "Comment".
b. Only 100 taxpayers shall be accommodated.
c. This Offer is valid until June 11, 2014 5pm.
d. A Sofitel-snack shall be served.
e. A Certificate of Attendance shall be provided

Requirements: (Books)
P2,500 - "Tax Accounting Code Shall Prevail."
P1,500 - "BIR Form for Tax Accounting Course"

Katax's contact details
Kataxpayer.Juliet@gmail.com
Katax.Jocelyn@gmail.com
katax.boyet@gmail.com
katax.erick@gmail.com
katax.toto@gmail.com
katax.sonia@gmail.com
katax.juliet@gmail.com
02-439 3918
02-921 6107
0922 801 0922
0998 979 3922
Unit 419 Corporate 101, Mother Ignacia, Quezon City

Applicable terms and conditions are being enforced.
Subject to change without notice and obligation.

Friday, 25 April 2014

How to prepare a Letter that would suspend a revenue officer assigned to investigate you?

Sample letter to suspend a revenue officer who is assigned to investigate your books and accounting records #Katax

"Honorable Kim Henares
Commissioner of Internal Revenue

Thru : Director Nestor Valeroso, 
Region No. 8, BIR, Makati City

Greetings.

Preamble
It shall be the duty of every Revenue District Officer or other internal revenue officers and employees to ensure that all laws, and rules and regulations affecting national internal revenue are faithfully executed and complied with, and to aid in the prevention, detection and punishment of frauds of delinquencies in connection therewith.

Case-statement
In response to my request for the issuance of Tax Clearance Certificate, Director Valeroso (Nestor) had issued an eLetter of Authority (eLA) dated August 15, 2013 authorising and assigning Mr. Rodolfo, Ms. Maria and Ms. Teresa  to examine, for the taxable year 2012-1013, my books of accounts and other accounting records.

They were expected to finish their investigation on or before February 11. 2014 or one hundred eighty (180) days from the issuance date of the above eLA.

Despite my several written and phone-call requests, the said revenue officers deliberately failed and refused and still fail and refuse to issue the necessary Report of Investigation.

Conclusion
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.

“Being notoriously undesirable”, these revenue officers should be penalised. Accordingly, this Office and their superiors are required that an administrative sanction should be imposed to them without favour and flavour

Pages and Counterparts
This privileged communication has two (2) pages and five (5) counterparts.

Notice to the Office of the Ombudsman
I hereby request this Honourable Office to call a mediation conference between me and the concerned revenue officers in order to facilitate the extinguishment of their obligations to this State and stop my mental anguish that their inactions are bringing to me.

Prayer
In the name of the Almighty God, this Office is hereby encouraged to pray with me that a Preliminary Assessment Notice shall be issued within five (5) days from the receipt hereof.

It is also prayed that the penalties and sanctions shall be strictly imposed and implemented against the said revenue officers.

Finally, I pray that a reply shall be sent as soon as possible."

Bribing is not a profession. It's a curse. It's a disease.

All 2013 and 2014 accounting graduates from whatever schools, universities and colleges, you're all invited to attend the TAX ACCOUNTING COURSE 101 at Sofitel Hotel, Manila. Free of charge. Free Sofitel Snack. The price of the books shall only be your investment to yourself. Subject to change without notice/obligation. Applicable terms and conditions shall apply

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