Tuesday, 19 August 2014

How to Answer a Letter from BIR Chief Kim Henares - Emelino T Maestro.com

How to answer a Letter from BIR Chief Kim Henares?
THIS PRIVILEGED COMMUNICATION SHOULD NOT BE SHARED, LIKED, COPIED AND EMAIL-BLASTED. EmelinoTMaestro.com

If I would not make a reply to the letter of Ms. Kim Henares as it is presented hereunder, the legal doctrine 'estoppel' would set in. Below is my reply to her letter, viz;

"Good Morning. On August 12, 2014, I received your August 4, 2014 letter which I find, excuse my words, exotic and erotic.

It informed me that the BIR, as an institution of the Philippine Government, cannot anchor its act based solely on ‘morality’ and will not persuade its erring and enterprising revenue officers and subordinates to perform and extinguish their legal obligations to me and this State unless it (Office of the BIR Chief) has acquired the jurisdiction over the case at bar.

Its’ final action is to issue a Reference Slip date July 22, 2014 which was addressed to Mr. Jonas Amora, Makati Regional Director with a notation ‘FOR NECESSARY ACTION, PLS.”

As lawyers by choice, you, Atty Kim Jacinto-Henares and Atty Larry Barcelo, cannot make an excuse that you are ignorant of the laws of this State, more specifically, the 1987 Philippine Constitution and the National Internal Revenue Code of 1997, as amended.

Also, as you stated in your numerous Revenue Issuances that all revenue officers which yourselves are included are presumed to have read and comprehend the laws appurtenant to your chosen jobs.

The revenue officers of Tawi District and Romblon Regional Office had already assaulted the the States, more specifically, the 1987 Philippine Constitution, for they knowingly failed/refused to implement the National Internal Revenue Code in a uniform and equitable manner.

According thereto, an investigation, pursuant to an eLetter of Authority, shall be conducted and completed within 180 days from the issuance of the same and if there will a protest against an issued assessment, it shall be terminated within 60 days from the submission of all the relevant evidences.

As to my part, I already complied with the dictated things to be done. However, despite my continuous and consistent requests, appeals and pleas for you and the assigned revenue officers to finish and wrap up their audit investigation, although verbally promised to do so by end of May 2014, they knowingly failed/refused and still fail/refuse.

I expressed my disappointment to you as my last recourse and asked/requested you to act on my case not only to “morally persuade” these “possible criminals” but without asking/requesting from anyone/anybody, impose the appropriate sanctions/fines/penalties related to their crimes. The National Internal Revenue Code mandated you, without mental reservation and purpose of evasion, to apply all its provisions without delay and favour. However, you are also a big and irritating disappointment for you are depriving this State to remove from its Offices those that are considered “Notoriously Undesirables”.

Clearly, there is a probable cause to indict Rodolfo, Rhodora, Angelo, Jones and Nestor for they knowingly violated the Civil Code, Revised Penal Code, Republic Act Nos 6713, 3019 and 9485, and most importantly, Section 269, National Internal Revenue Code.

Would you incur irreparable damages if you will charge them with incompetence, delinquency, malfeasance and negligence?

As a very intelligent individuals, I believe that you would respect, obey and implement (ROI) the laws of this State and shall protect it from the Corrupt Practices of your subordinates.

Without further notice, I would request the intervention of the Office of the Ombudsman and The Discipline Office of the Office of the Philippine President for your conscious failure/refusal to ROI the 1987 Philippine Constitution and the National Internal Revenue Code.

“Section 16, Article III, 1987 Philippine Constitution which says, “All persons shall have the right to a speedy disposition of their cases before all judicial, quasi-judicial, or administrative bodies.”

You have five (5) days to send me a relevant reply.
FAIL NOT UNDER THE PENALTY OF LAW.

To attest/assert my belief/conviction, I affix my signature hereunder at Unit 419, Corporate 101, Mother Ignacia, Quezon City."

IF YOU ARE BEING HARASSED, OPPRESSES AND VEXED THROUGH eLETTER OF AUTHORITY, LETTER NOTICE or SUBPOENA DUCES TECUM, let ETM help/assist you to fight for your rights and privileges.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER
 (8 photos)

The Rule of Taxation Must Be Uniform and Equitable - Emelino T Maestro.com

According to the Philippine Constitution, the rules of taxation must be uniform and equitable.

Emelino T Maestro (ETM) believes that you must have a uniform approach in handling BIR-challenges. Since the rule of the BIR is uniform in scale and scope, the answers to the BIR-created problems are importantly to be uniform in form and substance as well.

In other words, the BIR audit investigation here cannot be conducted dissimilar to what’s already done in Quezon City. Thus, to handle the BIR’s eLetter of Authority, Letter Notice, Deficiency Tax Assessment and Subpoena Duces Tecum should be in accordance with the law-laid down rules.

While the Philippine Financial Reporting Standards (formerly known, Generally Accepted Accounting Principles or for short, financial accounting) are being relentlessly pursued by CPAs and the Securities and Exchange Commission (SEC), the BIR doesn’t give relevance thereto not only that it is not the rule referred to in the Philippine Constitution but it is not a substantive law that requires your preferential attention. The National Internal Revenue Code (NIRC) has already ordered you not only to use the Tax Accounting rules but also to submit the tax-basis financial statements.

In other language, your Income Tax Return is pursuant to the NIRC and accordingly, all its attachments such as schedules, notes and financial statements should also be in line therewith. This is the uniformity being told by our Philippine Constitution.

Let us go back to the BIR- corruption. It can now be surmised that it originates from “IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH”

Background
The BIR-BENCHMARKING IS A MESS because for a particular industry, there is no proper standard/format of financial reporting. Its intention is believed to be to confuse and push you to bribe a Revenue Official.
On an annual-and-nationwide basis, 15 billion pesos were/are being used to jointly and severally bribe Revenue Officials. In the minds/hearts of many taxpayers, this indecent act is a necessary evil in order to protect a life, a livelihood and the liberty that most of them are conveniently enjoying. However, all of them are seeking/searching for a long lasting solution to end this unwanted/wasteful use of cash that is so scarce nowadays.

Synopsis
You, as a taxpayer and through your generous tax payments, is a Nation-builder and the true giver of light/life to so many unfortunates.
It cannot be set aside your wisdom, inspiration and desire to protect your life, family, livelihood and liberty whenever the BIR is auditing, examining and investigating your business, books of accounts and other accounting records. But, there is a better and morally upright way in resolving your chronic/perennial tax-troubles so that your resources may be channelled down either to increase your productivity/profit, decrease your downtime/costs or both which many believes to be really achievable.

Clear and Present Danger
We have already identified the only source of your never-changing tax problems that had caused you so much unbearable stress, sleepless nights, mental anguish and recurring diseases -the ignorance of the law of this State (Article 3, New Civil Code). Because of too many laws in which not all of them are applicable to you, this State which is not under legal duty to equip you with what you need to know, comprehend and use, has already laid down all the fundamentals in making you, including your suppliers and customers, not be ignorant of its law. It is nice to remember that it is your destiny/obligation not only to yourself but also to your loved ones to correctly learn these laws right now.
In taxation, it is alarming to note that although their business operations are almost identical in many ways, COMPETITORS WITHIN AN INDUSTRY (including yours) employ different ways in designing/preparing their documentary evidences (document accounting), books of accounts (entry making), and reports (return constructing). The Philippine Constitution had laid down the principle in document accounting, entry making and return constructing (actions). These actions should always be uniform and equitable in scope, scale and other aspects.

Challenge
You are neither required to create a new law nor interpret an existing one. Your obligation/challenge is to commit yourself in complying with the language/spirit of the laws having control/jurisdiction over your trade, business and conduct. It is non negotiable. To do this, you must extinguish your obligations (Tax Code) that this State has already laid down.

Tax Accounting System
Have your OWN AND EXCLUSIVE TAX ACCOUNTING GUIDE/MANUAL that will be prepared based on our commitment to comply with the National Internal Revenue Code.

Measurable Objectives
To know/apply the laws of the BIR
To map out the document-accounting, entry-making and return-constructing activities
To design and develop all the necessary accountable forms and tax-basis chart of accounts that are acceptable and understandable to the BIR
To prepare all the relevant reports, statements, lists, schedules and returns correctly and on time
To have a uniform/standardised Tax Accounting System

Methodology
To achieve the set goals, this Proposal shall entail, viz;
Getting the full support of either you as the owner/s and member of the Board of Directors/its top management
Mapping and assessing the common/best practices of the industry where you belong
Building a tax accounting system
Setting up and incorporating a uniform tax-accounting strategy/plan into the bloodstream of your business operations
Training all the owners, members of the Board of Directors, its top management and their authorised representatives
Creating a ‘Train-the-Trainor’ pool who may be assigned to handle the future challenges that taxation brings
Monitoring the results for the next six consecutive months
Refining/Updating your tax accounting system

Value-Added Benefits
Based on our experiences, those taxpayers who knowingly trained themselves to be knowledgeable about the BIR’s rules and regulations had gained self-esteem and -respect. Some became so courageous/law-abiding, and had reduced their dependency on their lawyers, CPAs and other professionals. Meaning, they substantially decrease the costs that are associated in protecting their lives, livelihoods and liberties, thus, had increased their profits. Many had channelled the ‘bribe’ money into something appealing to them. Some use it to travel here and abroad while others had placed a retirement plan for themselves and their employees. The potential benefits are endless. You have just to use your imagination/creativity.

Formal Proposal
The cost of having a usable Tax Accounting System is neither expensive nor cheap. To have one in your bloodstream, ETM enjoins you to encourage your friendly competitors in sharing the investment fee and the value-added benefits associated thereto.

Good to Remember
Please remember/tell your friends about this, ‘IGNORANCE OF THE LAW IS THE MOST EXPENSIVE LIFESTYLE. Let us make your compliance with the Tax Code as easy as you breathe so that you will live no more in the shadows of fear/corruption that not knowing them brings.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER (8 photos)
Everything shown and scribed herein shall legally be considered to be my personal belief and conviction. They shall not be used for any purpose. Thanks
Law Enforcement: 11,892 like this
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Sunday, 17 August 2014

Day 1. BIR-Officials' Modus Operandi That Put You In Serious Harm ---EmelinoTMaestro.com & 09228010922@MaestroTaxation.org

Day 1. BIR-Officials' Modus Operandi That Put You In Serious Harm
EmelinoTMaestro.com & 09228010922@MaestroTaxation.org

Stressful as it is the failure/refusal of many revenue officer to complete and extinguish their legal obligations to you and to this State.

ETM is representing a client who is undergoing dissolution. Despite its willingness to pay any deficiency tax, if there is any, it needed the BIR's Tax Clearance Certificate as a condition for the Securities and Exchange Commission to terminate/cancel its Articles of Incorporation. However, the assigned revenue officers are deliberately failing and refusing to conclude and terminate their investigation for an unknown reason. As you can deduce, the delay in the performance of a legal obligation is a corrupt practice that must severely be dealt.

To establish the criminal liability of the assigned revenue officers and their immediate superiors such as the Revenue District Officer and Regional Director, a request for assistance or a complaint shall be filed at the Office of the BIR Chief. Then, the BIR Commissioner/Chief must issue a Reference Slip as shown below to legally engage and involve the possible Respondent/s and develop a material evidence.

IF YOU ARE BEING HARASSED, OPPRESSES AND VEXED THROUGH eLETTER OF AUTHORITY, LETTER NOTICE or SUBPOENA DUCES TECUM, let ETM help/assist you to fight for your rights and privileges.

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER

Saturday, 16 August 2014

BEST TIME TO SEND YOUR LETTERS/PACKAGES TO BIR - EMELINO T MAESTRO

BEST TIME TO SEND YOUR LETTERS/PACKAGES TO BIR
emelinotmaestro.com/09989793922@maestrotaxation.org

THANKS A LOT for reading, liking and sharing ETM's (1) Best Way to Send Your Letters, Notices and Packages to BIR, and (2) Best Way to Address Your Letters/Packages to BIR. This is the last part of the series.

Next issue: Modus Operandi Used by the BIR Officials to Put Yourself in Serious Harm

A high-ranking revenue officer in the far north of Luzon had asked a taxpayer to bring and submit several books of accounts and other accounting records on a specific date/time. In compliance therewith, the poor taxpayer went at the said date/time but found out later on that this officer had been long gone for vacation. In the minds of this taxpayer, this officer is so pea-brained and so disrespectful. Thus, she asked someone from the BIR to whom her books and records are to be served/delivered. The girl thereat said that the said taxpayer should go back to her place and wait for a formal re-scheduling. Instead of getting it, she received a Subpoena from the Department of Justice. Tsk. Tsk. Tsk. What an unacceptable turn of event?

To avoid being humiliated publicly, you must send your books and other accounting records 10 days before the slated date/time. The legal purpose of this is 2 folds. First, you get a valid evidence that you already complied with the BIR instructions via a Certification from PhilPost/other courier and lastly, you secure a material witness/es from PhilPost/other courier that the BIR already received your books and records.

LET'S FIGHT THE CORRUPT PRACTICES OF THE BIR OFFICIALS

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER

Best Way to Submit an Evidence to the BIR...Emelino T Maestro.com

Best Way to Submit an Evidence to the BIR...
EmelinoTMaestro.com or 09228010922@maestrotaxation.org

Many clients, students and associates asked, "WHAT IS THE BEST WAY OF SENDING DATA, EVIDENCES, ETC. TO THE BIR?"

Many BIR employees pretend to be the authorised representative of the BIR Chief. Thus, many acts like one. To prevent, these "bigots" to ruin your today and tomorrow, ETM is encouraging you to apply the following law-prescribed way, viz;

REVISED PENAL CODE, Art. 228. Opening of closed documents. – Any public officer not included in the provisions of the next preceding article who, without proper authority, shall open or shall permit to be opened any closed papers, documents or objects entrusted to his custody, shall suffer the penalties of arresto mayor, temporary special disqualification and a fine not exceeding 2,000 pesos.

In order words, you should use the services of either the Philippine Postal Office or other mail courier to have your mails and packages be delivered to the concerned BIR officials.

NOTE. In the next posting, ETM will discuss when is the best time to send your letter, notice, books of accounts, records, etc to the BIR. After that, he would tell you to whom your letter, notice, books, records, transmittal, etc. should be addressed to. Thanks for sharing and liking this post.

LET'S FIGHT CORRUPT PRACTICES OF THE BIR OFFICIALS

Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER
Everything shown and scribed herein shall legally be considered to be my personal belief and conviction. They shall not be used for any purpose. Thanks
Law Enforcement: 11,876 like this

BEST WAY TO ADDRESS YOUR LETTERS/PACKAGES TO BIR - Emelino T Maestro. com

BEST WAY TO ADDRESS YOUR LETTERS/PACKAGES TO BIR
emelinotmaestro.com/09989793922@maestrotaxation.org

Thank you very much for reading, liking and sharing ETM's Best Way to Send Your Letters, Notices and Packages to BIR

Modus operandi of all the notoriously undesirable BIR employees and officials is either to ignore you while you're begging for them to receive a document or package in compliance with eLA, LN and SDT or at the moment of submission of the same, they can't be located and nobody in their offices is ready to help and assist you to extinguish your legal obligation that is to submit books and records at the time required by law or in compliance with their order/instruction.

To combat this freaking war, you, pursuant to Section 6, NIRC, must address all your communications and send the same to the BIR Chief (Attention: The Regional Director/The Revenue District Officer). In this way, the lowlife forms can't implement their modus operandi, excuses and alibis. Try this way and you would experience a healthy and stress-free taxpayer-life.

NOTE: Watch for "Best time to send your communication/packages in compliance with eLA, LN and SDT to the BIR" and "How to criminally prosecuted and publicly humiliate BIR/DOF officials who are very happy to do a "usurpation of legislative authority".. Thanks for reading, sharing and liking this...

LET'S FIGHT THE CORRUPT PRACTICES OF THE BIR OFFICIALS

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09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

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Tuesday, 12 August 2014

COURSES FOR TAX ACCOUNTING AND/OR TAX CONSULTING -EMELINO T MAESTRO

Status Quo? Stagnant? Save Your Future.
Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to
(1) change without notice/obligation
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER
Photo: Status Quo? Stagnant? Save Your Future. 
Learn the Most Relevant Topics Today - EmelinoTMaestro.com
09228010922@MaestroTaxation.org
02-4393918 & 02-9216107

Courses for TAX ACCOUNTING
101 - NonVAT-Optional Standard Deduction Individuals 
October 9-10, 2014
March 31-April 1, 2015

102 - NonVAT-Allowable Itemised Deduction Individuals 
November 6-7, 2014
June 9-10, 2015
November 5-6, 2015

103 - VAT-Optional Standard Deduction Individuals 
January 8-9, 2015
April 7-8, 2015
December 2-3, 2015

104 - VAT-Allowable Itemised Deduction Individuals 
October 30-31, 2014
June 18-19, 2015
November 25-26, 2015

201 - NonVAT-Optional Standard Deduction Corporations
January 14-15, 015
March 5-6, 2015
November 11-12, 2015

202 - VAT-Allowable Itemised Deduction Corporations
August 21-22, 2014
December 8-9, 2014
March 18-19-2015
May 7-8, 2015

203 - VAT-Allowable Itemised Deduction PEZA-entities
February 12-13, 2015
July 7-8, 2015

Courses for TAX CONSULTING
501 - eLetter of Authority, Letter Notice, Subpoena Duces Tecum
August 14-15, 2014
September 25-26, 2014 (Davao)
October 2-3, 2014 (Cebu)
November 13-14, 2014 (Iloilo)
February 5-6, 2015
June 25-26, 2015
September 3-4, 2015

502 - Tax Mapping, Benchmarking, Oplan Kandado
December 2-3, 2015
February 26-27, 2015
May 21-22, 2015
September 10-11, 2015
December 8-9, 2015

503 - How to Compromise Your Tax, Surcharge, Interest, Penalty
January 29-30, 2015
August 5-6, 2015

504 - Top 10 BIR Deficiency Assessments for Income Tax
April 29-30, 2015
August 13-14, 2015
October 7-8, 2015

505 - Top 10 BIR Deficiency Assessments for Withholding Tax
December 11-12, 2014
September 16-17, 2015
October 14-15, 2015 

506 - Top 10 BIR Deficiency Assessments for Value Added Tax
March 11-12, 2015
August 19-20, 2015
October 22-23, 2015
April 23-24, 2015

507 - Surviving a Publicly Humiliating Tax Evasion Assault
October 23-24, 2014
May 13-14, 2015
September 24-25, 2015
December 10-11, 2015

508 - Saving & Shielding Your Assets from Taxes & Expenses
August 25/27/29, 2014
November 18/21/25, 2014
July 22-24, 2015
November 18/19/20, 2015

Subject to 
(1) change without notice/obligation 
(2) applicable terms and conditions
www.Facebook.com/KATAXPAYER