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Loan or A1D is now available and accessible.

Specialising in...........................................Matriculation

BIR Subpoena............................................₱56,000

Letter of Authority.......................... ...........₱168,000

Letter Notice..............................................₱112,000

Inventory Taking.........................................₱112,000

Benchmarking............................................₱33,600

Tax Mapping..............................................₱112,000

Oplan Kandado..........................................₱224,000

Tax Return Preparation..............................₱224,000

Tax Return Audit*.......................................₱336,000

Tax Bookkeeping........................................₱336,000

Estate Planning*.........................................₱168,000

Tax Documentation*...................................₱224,000

Abatement & Compromise Settlement.......₱224,000

Garnishment, Distraint and Levy.................₱112,000

Deficiency Tax Reduction*..........................₱896,000

*Subject to special arrangements

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DAILY LECTURE ON TAXATION's topics and issues

1. Abstract of Canvass

2. Affidavit on Uncollected Taxes from an Individual

3. Affidavit on Uncollected Taxes from Corporations

4. Application for Bid Form

5. Approval of an Installment Payment

6. Approval of the Protest 1

7. Approval of the Protest 2

8. Approval of the Protest 3

9. Authority to Cancel Assessment

10. Benchmarking Letter Notice

11. Benchmarking: The Reply

12. Bill of Sale To Satisfy Tax Liability

13. Bill of Sale

14. Certificate of Availment Abatement

15. Certificate of Availment Compromise

16. Certificate of Redemption Form

17. Certificate of Registration

18. Certificate of Sale of Personal Property

19. Closing Conference

20. Closing Memorandum

21. CLOSURE ORDER

22. Collection Continuation

23. Constructive Distraint

24. Constructive Seizure

25. Declaration of Forfeiture of Real Property

26. Deed of Conveyance of Real Property Sold in Tax Sale

27. Deed of Conveyance of Real Property Sold in Tax Sale

28. Delinquency Verification Form

29. Denial of Lifting the WDL

30. Denial of the Compromise (Premature)

31. Denial to Lift SDT (Criminal Case)

32. Evaluation of the Protest

33. Letter to Stockholders

34. Lifting of Notice of Tax Lien

35. Lifting of Warrant of Garnishment

36. Letter Notice Conference

37. Legal Petition Notice Validity

38. Memorandum of Assignment

39. Memorandum on the Result of Reinvestigation

40. Notice of Non Filing VAT

41. Notice of Actual Seizure

42. Notice of Denial Abatement

43. Notice of Denial Compromise

44. Notice of Denial

45. Notice of Encumbrance

46. Notice of Levy

47. Notice of Sale

48. Notice of Tax Lien

49. Notice of Open Cases

50. Release of Distrained Property

51. Sworn Statement (TP)

52. Tax Clearance Certificate

53. Termination Letter

54. Notice of Usurpation of Authority and Falsification

55. Waiver of Bank Deposits

56. Waiver of Defense (Protest)

57. Waiver of the Defense (Compromise)

58. Waiver to Claim Dependents

59. Warrant of Distraint and Levy

60. Warrant of Garnishment A

61. Warrant of Garnishment B

62. Formal Letter of Demand

63. Details of Discrepancies

64. Final Assessment Notice

65. Preliminary Assessment Notice

66. Letter of Authority

67. Benchmarking

68. Letter Notice

69 First Request for Presentation of Records

70. Second and Final Request for Presentation of Records

71. Subpoena Duces Tecum (BIR)

72. Subpoena (DOJ)

73. Complaint Affidavit

74. Counter Affidavit

75. Reply Affidavit

76. Rejoinder Affidavit

77. Form of a Valid Protest

78. Substance of a Valid Protest

79. Preliminary Collection Letter

80. Final Collection Letter

81. Final Notice Before Seizure

82. LEGAL RELIEFS AND REMEDIES

MINUTES/REPORT OF A TAX SALE (BIR)

Republic of the Philippines

Department of Finance

BUREAU OF INTERNAL REVENUE

Quezon City

Date_____________

MINUTES/REPORT OF A TAX SALE

Name of Taxpayer ________________________________ TIN ___________________

Address of Taxpayer ______________________________________________________

Nature of taxpayer's tax obligation:

Place of tax sale _________________________ Date __________Time __________

Description of taxpayer's property/ies sold or forfeited:

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

Notices of sale for said property/ies previously posted at and/or published in:

A.  Personal Property

      1.  At the Office of the City/Municipal Mayor of ________________________           _______________________________ on  __________________ (Date)

      2. At ________________________________ (Place where the property(ies) was/were stored or located) on ________________________ (Date)

      3.  At ______________________________ (Place)  which is publicly conspicuous, and within the same barrio or district where the taxpayer resides. 

B.   Real Property

          

1. At the entrance of the city/municipal hall of ____________________________on _________________________ (Date)

 2. At _________________________________ (Place) which is publicly conspicuous and within the same barrio or district where the property is located.

3.  At _________________________________ (cities, place, indicate the address or     location)

4.  Published in  ____________________________ ( Name of newspaper) of general circulation, on _______________, _______________, and __________________  (Dates), for three consecutive weeks.      

 

Persons present during the tax sale were:

A.  Bidders

Name                                                    Address         Amount

_______________________ ______________________  ____________

  

_______________________ ______________________ ____________

   

_______________________ _______________________ ____________

  

_______________________ _______________________ ____________

  

_______________________ _______________________ ____________

  

_______________________ _______________________ ____________

       

Witnesses

Name                                                     Address       Signature

_______________________ _______________________ ____________

  

_______________________ _______________________ ____________

  

_______________________ _______________________ ____________

  

_______________________ _______________________ ____________

  

The bidding started exactly at____________ o'clock and ended exactly at ____________o'clock on ___________________ (Date) as indicated in the Notice of Sale and/or newspaper publication.

The minimum bid of the government was P_____________________.

Result of the tax sale:

“  The property was awarded to _______________________________ being 

 9  the highest bidder, or

 9  the only bidder   

“  The property was:

 9  declared purchased (if personal property) or

 9  declared forfeited (if real property) because

9  highest bid was lower than the bid of the government, or 

9  there was no bidder present.

“  The "Certificate of Sale" was issued, the original copy of which (if real property) was registered with the Register of Deeds of  _______________  on _____________ (Date),  and copies of the same were delivered each to the highest bidder and the taxpayer.

“  The "Declaration of Forfeiture of Real Property"  was issued, the original of which was registered with the Register of Deeds of __________________ on ______________ (Date), and a copy of which was furnished the taxpayer.

The copies of the Notice of Tax Lien, Notice of Levy, Notice of Sale, Publication of Sale, Certificate of Sale and/or Declaration of Forfeiture of Real Property were distributed as follows:

“  To the docket of the case;

“   To the RDO having jurisdiction over the property;

“ To the City/Municipal Treasurer of ______________ (for real property only);

“   To the City/Provincial Assessor of _______________ (for real property only); and

“   To the personal file of the undersigned.

Comments/Remarks:

______________________________________________________________________________________________________________________________________________________________.

_________________________ ___________________________

(Assisted by)       Distraining/Levying Officer 

    (Signature over Printed name)

RDO/LTDO No.____

GUIDELINES ON THE AUCTION SALE (BIR)

Republic of the Philippines

Department of Finance

BUREAU OF INTERNAL REVENUE

Quezon City

Date______________ 

GUIDELINES ON THE AUCTION SALE

The following are the guidelines on the auction sale of the properties of  _________________________________for failure to pay his CY/FY 20__  ______________________________________tax liability in the amount of _____________________________________(P___________________) scheduled on ______________,20__ for the information and guidance of any or all prospective bidders, to wit:

1) Prospective bidders may see the detailed descriptions of the said properties, including the brief description of the improvements (in case of real property) thereon, at the Office of the Regional Director, Revenue Region No. _____, _________________________, where the bid forms and the manner and conduct of the Bidding and other particulars may be obtained during working days from 8:00 a.m. to 12:00 noon and 1:00 p.m. to 5:00 p.m.;

2) All bids shall be contained in a BID FORM supplied by the Auction Sale Committee, placed in sealed envelope and submitted on or before _________ of ____________, 20___to the Committee at the lobby of the City Hall of ___________.  IS THIS CORRECT? All bids prior to the date of auction sale may be submitted direct to the Office of the Regional Director, Revenue Region No. _____, _________________________;

3) The Auction Sale must be in an open public bidding; hence, all Bids shall be submitted to the Auction Sale Committee in a sealed envelope and shall be opened in public during the auction sale;

4) The auction sale of the parcels of land as published in _____________ shall be done parcel by parcel or title by title on the basis of "as is where is";

5) The minimum price or floor price for each property (parcel of land, in case of  real property)  will be indicated on the Bid Form.

6) Anyone, including the taxpayer, could bid except foreign nationals and corporations who are prohibited by the Philippine Constitution and our existing laws to own real estate properties in the Philippines.  All BIR employees and their relatives up to the third degree of consanguinity or affinity are also not allowed to bid. 

7) From the date of sale, a one-year redemption period is granted to the taxpayer and/or any of his/her authorized representative by paying the purchase price plus the 15% interest on the purchase price from the date of purchase up to the date of redemption. However, the sale of personal property is not subject to redemption.

8) In case there is no bidder or if the highest bid for the real properties is less than the minimum or floor price, the properties will be declared forfeited in favor of the government. 

9) The payment for the sale shall be in Cash and/or Manager's Check issued in the name of the Commissioner of Internal Revenue to the Authorized Agent Bank.

The Bureau of Internal Revenue, thru its Auction Sale Committee, reserves the right to reject any or all bids, waive any informalities or defects thereon and to accept such bids as may be most advantageous to the government.

COMMISIONER OF INTERNAL REVENUE       By:

___________________________

Regional Director/

Assistant Commissioner-

Large Taxpayer Service

(Signature over Printed Name)

BIR Forms and Tax Returns that You Must Be Aware Of (EmelinoTMaestro)

BIR FORMS AND RETURNS THAT MAY BE FILED AND TAXES THAT MAY BE PAID THROUGH SPECIFIED CHANNELS OF COLLECTION

BIR Form 1600 Sept 2005 (ENCS) Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld  Under RA Nos. 1051,7649,8241,8424 and 9337 – AAB/eFPS/ESM/EZPK/Mobile Payment/RCO

BIR Form 1600-WP July 1999 (ENCS) Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators – AAB/eFPS/ESM/ EZPK/RCO

BIR Form 1601-C July 2008 Monthly Remittance Return of Income Taxes Withheld on Compensation AAB/eFPS/ESM/EZPK/RCO

BIR Form 1600-E August 2008 Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)(Except for transactions involving onerous transfer of real property classified as ordinary asset) AAB/eFPS/ESM/EZPK/RCO

BIR Form 1601-F Sept 2005 (ENCS) Monthly Remittance Return of Final Income Taxes Withheld - AAB/eFPS/ESM/EZPK/RCO

BIR Form 1602 August 2001 (ENCS) Monthly Remittance Return of Final Income Taxes Withheld On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/etc. - AAB/eFPS/ESM/EZPK/RCO

BIR Form 1603 Nov. 2004 Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and File –AAB/ eFPS/ESM/EZPK/RCO

BIR Form 1604-CF July 2008 Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes- AAB/eFPS/RCO

BIR Form 1604-E July 1999 (ENCS) Annual Information Return of Creditable income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax - AAB/eFPS/RCO

BIR Form 1606 July 1999 Withholding Tax Remittance Return (For Onerous Transfer of Real Property other than Capital Asset-Including Taxable and Exempt)-AAB/ESM/EZPK/RCO

BIR Form 1700 July 2008 (ENCS) Annual Income Tax Return (For Individuals Earning Compensation Income –Including  Non-business/Non-Profession Related Income-AAB/eFPS/ESM/EZPK/Mobile Payment/RCO

BIR Form 1701 July 2008 (ENCS) Annual Income Tax Return for Self-Employed Individuals, Estates, and Trusts (Including those with both Business and Compensation Income) –AAB/eFPS/ESM/EZPK/Mobile Payment/RCO

BIR Form 1701Q July 2008 (ENCS)  Quarterly  Income Tax Return for Self-Employed Individuals, Estates, and Trusts (Including those with both Business and Compensation Income) –AAB/eFPS/ESM/ EZPK/RCO

BIR Form 1702 July 2008 (ENCS) Annual Income Tax Returns (For Corporations, Partnerships and other Non-Individual Taxpayers) AAB/eFPS/ ESM/EZPK/RCO

BIR Form 1702 Q July 2008 (ENCS) Quarterly Income Tax Returns (For Corporations, Partnerships and other Non-Individual Taxpayers) AAB/eFPS/ ESM/EZPK/RCO

BIR Form 1704  May 2001(ENCS) Improperly Accumulated Earnings Tax Return - AAB/eFPS/ESM/EZPK/RCO

BIR Form 1706 July 1999 (ENCS) Capital Gains Tax Return (For Onerous  Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)  AAB/ESM/EZPK/RCO

BIR Form 1707 July 1999 (ENCS) Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – AAB/RCO

BIR Form 1707-A June 2001 (ENCS) Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – AAB/RCO

BIR Form 1800 July 1999 Donor’s Tax Return – AAB/ESM/EZPK/RCO

BIR Form 1801 July  2003 (ENCS) Estate Tax Return –AAB/ESM/EZPK/RCO

BIR Form 2000 June 2006 (ENCS) Documentary Stamp Tax Declaration/Return –for loans, original issue of shares of stock - AAB/eFPS/ESM /EZPK/Mobile Payment/RCO

BIR Form 2000 OT June 2006 (ENCS) Documentary Stamp Tax Declaration /Return (One-time Transactions) –AAB/ESM/EZPK/RCO

BIR Form 2001 Return of Stocks- AAB/Mobile Payments/eFPS/ESM/EZPK/ RCO

BIR Form 2200 A May 2006 (ENCS) Excise Tax Returns for Alcohol Products –AAB/EFPS/ESM/EZPK/RCO

BIR Form 2200 AN August 2003 (ENCS) Excise Tax Return for Automobiles and Non-Essential Goods - AAB/eFPS/ESM/EZPK/RCO

BIR Form 2200 M Sept 2005 (ENCS) Excise Tax Return for Mineral Products AAB/eFPS/ESM/EZPK/RCO

BIR Form  2200 P Sept. 2005 (ENCS) Excise Tax Returns for Petroleum Products - AAB/eFPS/ESM/EZPK/RCO

BIR Form 2200 T May 2006 (ENCS) Excise Tax Return for Tobacco Products - AAB/eFPS/ESM/EZPK/RCO

BIR Form 2550 M Feb 2007 (ENCS) Monthly Value-Added Tax Return  - AAB/eFPS/ESM/EZPK/RCO

BIR Form 2550 Q Feb 2007 (ENCS) Quarterly Value-Added Tax Return-AAB/eFPS/ESM/EZPK/RCO

BIR Form  2551 M Sept. 2005 (ENCS) Monthly Percentage Tax Return-AAB/eFPS/ESM/EZPK/RCO

BIR Form 2551 Q Sept. 2005 (ENCS) Quarterly Percentage Tax Return (For transactions involving overseas dispatch, message, or conversation originating from the Philippines and amusement taxes) –AAB/eFPS//ESM/EZPK/RCO

 BIR Form 2552 July 1999 (ENCS) Percentage Tax Return (For transactions involving shares of stocks listed and traded through the local stock exchange or through initial and/or secondary public offering) –AAB/eFPS/RCO

BIR Form 2553 July 1999 (ENCS) Percentage Tax Return Payable under Special Laws – AAB/ESM/EZPK/RCO

BIR Form 0605 July 1999 (ENCS) Payment Form for second installment/ registration fee–AAB/eFPS/Mobile Payment/RCO  

BIR Form 0613 Payment Form Under Tax Compliance Verification Drive/Tax Mapping –TCVD fines and penalties AAB/Mobile Payment/RCO.