BIR's Auto 25K Compromise Penalty, #Irregular?

BIR's Auto 25K Compromise Penalty, #Irregular?

#Kataxpayer received so many complaints against the automatic imposition of P25,000 compromise penalty for the late filing of any return via #eFPS(electronic Filing and Payment System of the #BIR). 

#ETM finds this so ridiculous and onerous. Affected taxpayers should file a complaint letter against the Top Management of the BIR so that it could revise this pestering rule.

According to RMO 1-90, as amended, a compromise penalty (such as those imposed to late filing or late payment of taxes) shall only be imposed when a taxpayer has given his consent thereto. Without the consent of a taxpayer, it cannot be imposed.

Finally, the #NIRC provides that in case of default, failure either to file a return or pay a tax on time, the taxpayer shall be given an opportunity to explain in writing the cause of delay. Should the explanation is reasonable and/or provided for in the laws of this State, the #compromise_penalty shall not be imposed.

The computer-generated imposition of the compromise penalty has no legal basis and is not supported by any provision of the#NationalInternalRevenueCode. The practice incorporated therein shall be revised and replaced with what the laws of this State require.

To all taxpayers who were victimised by this modus operandi, please prepare an incident report, explanation why there is a delay in the filing of your return or payment of your tax due so that #EmelinoTMaestro may help you refund the compromise penalty that you had paid.

FREE TAX ACCOUNTING SEMINAR-WORKSHOP
"Correct Tax Accountancy, the Key Against a 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 an '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.

Tax Accounting: AN OPEN INVITATION TO ALL BUSINESS ORGANISATIONS

AN OPEN INVITATION TO ALL BUSINESS ORGANISATIONS

'The Tax Code provisions are not self-explanatory." the‪#‎Philippine_Supreme_Court‬ says.

An organisation of gasoline dealers (Maybe? Petron, Shell, Chevron, etc.) confided and confessed to ‪#‎Katax‬ that each of its 200 members is ‪#‎bribing‬a BIR's revenue officer assigned, pursuant to an‪#‎electronic_Letter_of_Authority‬, to investigate his/her books of accounts and other accounting records, in an amount not lower than P300,000 (300 thousand pesos) annually or P60,000,000 (60 million pesos), collectively.

‪#‎Napolist‬ is nothing compared to this bribe-money allegedly being collected by all corrupt BIR personnel. As ‪#‎Kataxpayer‬ estimated for an average of 45,000 eLA being issued habitually, bribe-money would reach P15,000,000,000 (15 billion pesos) yearly, more or less.

If the ‪#‎Bureau_of_Internal_Revenue‬ is a Tax University, the yearly P300,000 tuition fee or P25,000 a month if you would pay it on a monthly basis, is too expensive and costly. Nothwithstanding that nothing can be learned therefrom. Nothwithstanding that BIR audit/investigation could only create chronic diseases/disabilities and opportunity-deprivation.

Alternatively, a fraction thereof would be sufficient to educate and empower members of any ‪#‎business_organisation‬ or entity in order to end this misery-and-trepidation giving ordeal.

In exposing and expanding the knowledge and knowhow of all the members, officers and employees of any business organisation or ‪#‎entity‬, our modern and God-given objective is already laid down by the Father Almighty, 'GIVE TO CEASAR WHAT IS DUE TO CEASAR.'

In this view, we will consciously be using the rules, policies, tactics, techniques, operations and procedures that this State, through the BIR, requires us to perform. They shall be our SHIELD in the times of irregular and illegal attacks from ‪#‎corrupt_BIR_revenue_officers‬ as well as our SPEAR in the moments of exercising our rights and privileges.

Should any business organisation or entity (individual, trust, estate or corporation) would be ready to be freed from the grip of graft and corruption that the ignorance of the laws of this State brings, please invite‪#‎EmelinoTMaestro‬ , the pioneer and highly sought ‪#‎Tax_Accounting_Guru‬, to be a guest lecturer on the following IMPORTANT TAX ISSUES, viz;

1. Tax Evasion
2. electronic Letter of Authority
3. Letter Notice
4. Benchmarking
5. Tax Mapping
6. Inventory Taking
7. Oplan Kandado
8. Subpoena Duces Tecum

Finally, it is equally relevant to learn and apply the only type of accounting that the BIR is using that is TAX ACCOUNTING.

The use of either the Managerial Accounting, Financial Accounting or both in the preparation of Value-Added, Withholding and Income Tax Returns that are reluctantly and repeatedly being employed by every taxpayer is the sure way of inviting tax troubles that drain treasures and drives minds and hearts into chaotic state.

‪#‎ETM‬ has designed and developed a workshop that would end these 100-year old mistakes and errors. Each business industry is unique. Thus, there is a specific TAX ACCOUNTING for (1) NON-VAT-Registered Taxpayer and (2) VAT-Registered Taxpayer and TAX ACCOUNTING per Business Industry.

As compared to a yearly P300,000 bribe-money, the tuition fee is much affordable and accessible. Materially, to learn and apply the TAX ACCOUNTING RULES, any taxpayer or member of any business organisation does not have to pay such Tuition Fee yearly .

As Honorable Kim Henares said, 'In case of disparity between the Financial Accounting Standards and the Tax Accounting Rules, the latter shall prevail over former." In other terms, the Tax Accounting is the law of this State while the Financial Accounting and Managerial Accounting are not.

<<<<<<<<IMPORTANT ADVERTISEMENT>>>>>>>>>

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

"OPTIONAL STANDARD DEDUCTION (‪#‎OSD‬)"‪#‎TAXACCOUNTINGCOURSE‬ 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

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

Investment fee: (plus 12% VAT)
Referrer/s - P8,000
Repeater/s - P11,000
Early-bird/s - P15,000
Late-registrant/s - P20,000

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.

Like ·  · Share

Run After Tax Evader. Run After Zoren? Visit www.Facebook.com/Kataxpayer

#RunAfterTaxEvader. Run After Zoren?
Visit www.Facebook.com/Kataxpayer

#CommissionerKim S. Jacinto-Henares, together with DCIR Estela V. Sales and DOJ Asst. Secretary Zabedin M. Azis, narrates to members of tri-media the five
(5) cases filed by the BIR during the regular #RATEPress Briefing conducted last May 8 at the DOJ Executive Lounge. Actor and Director,#ZORENGARCIALEGASPI was slapped with a P 4.45 Million tax evasion suit after investigators discovered that he wilfully and substantially under-declared his correct taxable income by P 2.85 Million or 42% in 2010, and P 4.67 Million or 256% in 2012. This was found out after a comparison of the Alpha Lists submitted by LEGASPI's withholding agents (containing income payments he received) with his Income Tax Returns for taxable years 2010 and 2012. Laoag City, Ilocos Norte builder and sole proprietor of#JMEBuilders, CONSTANTINO A. LLANES, JR. was sued for P 9.95 Million in deficiency taxes after he failed to file his Income Tax Return and #VAT Returns (2nd to 4th quarters) for taxable year 2009. LLANES reported a gross income of only P 339,852.23 in his 1st quarter VAT return for 2009 when, in fact, he was paid by Robinsons Land Corporation P 9.90 Million from August to December 2009. Three (3) delinquent taxpayers - two (2) from Quezon City and one (1) from Manila - were charged with "Willful Failure to Pay Taxes." GIGI DONAIRE CHUA,#VAZQUEZBUILDINGSYSTEMS CORPORATION and its President EDGARDO G. VAZQUEZ, both from Quezon City, and BENEDICTO PASCO CAGUIMBAL of Manila were sued for long overdue deficiency taxes amounting to P 329.79 Million (taxable year 2007), P 84.35 Million (2008) and P 6.45 Million (2010), respectively. The filing of the five (5) cases brought to two hundred and forty-four (244) the total number of cases already filed by the BIR under its Run After Tax Evaders (RATE) Program during the administration of Commissioner Henares. (www.bir.gov.ph-Media Release)

Although an alleged #TaxEvader is considered to be innocent until proven guilty, it is really stressful and so embarrassing when a BIR Official is announcing his name and family name as a Tax Evader.

To avoid this situation, certain actions shall be performed in order to (1) provoke a BIR Official to do what are essentials to protect your rights and image, and (2) deprive him/her to acquire records and evidences that would justify your inclusion to the increasing numbers of alleged Tax Evaders.

Proven legal and accounting strategies and techniques had already been designed and developed to prevent the occurrence of an embarrassing situation that is the announcement of your name and family name before the whole world by the BIR-management using the quad-media (radio, TV, newspaper and internet). To know these things, a seminar-workshop on "HOW TO PREVENT THE BIR TO ANNOUNCE YOU AS A TAX EVADER ALTHOUGH A RATE-eLA HAS ALREADY BEEN SERVED?" would be held (Tell everybody.)

SOFITEL HOTEL, June 24, 2014, 2-5pm
Investment fee 10,000 plus VAT/participant
Early Bird Rate 5,000 plus VAT/participant if your payment is received before June 20, 2014 {Free Taxpayer's Jacket (see it fromwww.Facebook.com/Kataxpayer) for the first 20 paid participants}

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

Subject to
(1) change without notice/obligation, and
(2) applicable terms/conditions.
Sharing, More Fun in the Philippines.

Philippine Association of Local Service Contractors - PALSCON

You're Invited to Attend #Palscon
To receive a Taxpayer's Jacket, Just buy the books '#TaxAccountingCodeShallPrevail.' and '#AcquitMe'
#EmelinoTMaestro would be the one of the Resource-Speaker in the Upcoming Conference of Philippine Association of Local Service Contractors which would be held on May 30, 2014 at Manila Hotel, Roxas Boulevard, Manila City... See you there.

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_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-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.

FREE BOOK (that is SUCCESSFUL TAX-PRACTICE ROADMAP 48th Edition)

FREE BOOK
(that is SUCCESSFUL TAX-PRACTICE ROADMAP 48th Edition)

Procedure
1. Copy the messages contained herein on your 'Compose Mail' email account
2. Place in the Subject "FREE BOOK (that is SUCCESSFUL TAX-PRACTICE ROADMAP 48th Edition)"
3. Broadcast-email to at least 50 contacts that may be in your list of Contacts
4. CC or BCC the said message to Jose Filomar Bas <josefilomarbas@maestrotaxation.org>
5. Print the sent email that should clearly and completely show the email addresses where you sent these messages.
6. Go to the address stated below and look for Dhen
7. Print/present/submit the sent email message
8. Get your Free Book

Hurry! This Promo is until May 25, 2014 only and the Free Books are "While the supply lasts." basis. First Come, First Serve.

Read the Free Book so that you could have a "Tax Consultant" Entrepreneur in the nearest future.

https://www.facebook.com/events/256575624513933/
#taxaccountingforSMEs

FREE TAX COURSE ON
TAX ACCOUNTING FOR VAT-REGISTERED SMEs
Sofitel Hotel, PICC, Manila
May 22-23, 2014 (2-5pm, 9-12am & 2,5pm)
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 25, 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.

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/