Derek Arthur Ramsay won his fight against BIR Deficiency Tax Assessment

The Derek-Approach in Reducing Tax ASSessment
19.5 million deficiency tax assessment was cancelled.
Learn the CORRECT SECRET AND RIGHT LEGAL WAY
Emelino T Maestro's IC3 Tax Consulting Program
for Non-lawyers and Non-accountants
January 7, 2016, 2-4pm
University of the Philippines, Diliman, Quezon City

Investment fee-rate per attendee
Super-saver: 500 plus VAT, December 10, 2015-payment due
Group-5: 1,995, January 5, 2016-payment due
Early-bird: 1,795, December 20, 2015-payment due
Regular: 2,225, on or before January 7, 2016
YourRegistration is via go@taxaccountingguru.com

To avail the Super-saver rate, please follow the instructions shown in this link http://kataxpayer.blogspot.com/2015/10/sino-ang-gustong-ng-libro-ng-bir.html.. Else, you are disqualified to avail it...

Share this on you Facebook account in order to help other harassed taxpayers.

1st Philippine Taxpayers' Conference on Tax-Disaster Preparedness, University of the Philippines, Quezon City

Super Conference: 
1st Philippine Taxpayers' Conference on Tax-Disaster Preparedness

Areas of Concerns: 
1. Disaster Prevention
1.a. Minimise vulnerability and exposure of taxpayers to all tax hazards such as electronic Letter of Authority, Letter Notice, Subpoena Duces Tecum, Tax Mapping, Benchmarking, Oplan Kandado, etc
1.b. Improve knowledge and know-hows of taxpayers to minimise their own tax risks and cope with the impacts of all hazards
2. Disaster Preparedness
2.a. Increase the level of consciousness of the taxpayers to the threats and impacts of all hazards, risks and vulnerabilities
2.b. Equip the taxpayers with the necessary knowledge and know-hows to cope with the negative impacts of a tax disaster
2.c. Develop and implement comprehensive and uniform preparedness guidelines, plans and systems
2.d. Strengthen partnership and support systems among all taxpayers
3. Disaster Response
3.a. Reduce the number of preventable errors and mistakes
3.b. Concentrate on the basic and legal needs
3.c. Restore regular operations
4. Disaster Rehabilitation
4.a. Retool and retrain the affected employees
4.b. Restructure the affected accountable forms
4.c. Reassure the affected suppliers, customers and banks
4.d. Improve the business processes and systems

Perceived-Regulatory Hazards: 
1. Compliance with too many restrictions/rules
2. Registration of activities, facilities, forms, systems, equipment, etc.
3. Assessment procedures for tax deficiencies
4. Collection procedures for tax delinquencies

Investment fee: 
1. Very Important Person. Front seat, Free Bookkeeping Regulations Book, Free One (1) Email-Consultation, Can Ask a Question during the Event, Free ETM-signing of the Book... Php3,495. per VIP
2. Super-saver Person. Middle seat, Free Bookkeeping Regulations Book, Pays on or before November 20, 2015, 5pm... Php1,495. per SSP
3. Group 10. Middle/Back seats, Pay on or before November 28, 2015, 5pm.. Php1,295. per GT-member
4. Regular Person. Middle/Back seat... Php 1,995. per RP

Venue*: 
Bahay ng Alumni
University of the Philippines
Quezon City

Parking space: 
Free and plenty

Date and Time: 
December 9, 2015, from 12 noon to 5 pm

*Subject to change without notice or obligation
Tutorial video for clicking

Sinong may gustong ng librong gamit ng BIR? Bookkeeping Regulations (BIR RR V-1)

Hindi lang dapat ang Certified Public Accountant mo ang makaalam at makaintindi ng ACCOUNTING BOOKKEEPING.

Hindi ang ACCOUNTING PRINCIPLES na kinopya sa ibang bansa ang ginagamit ng Bureau of Internal Revenue (BIR). Higit sa lahat ay wala itong value o kwenta sa mata ng husgado at gobyerno ng Pilipinas... Kaya nga mayroon Commission on Audit...may batas para sa totoo at tamang ACCOUNTING.
GAMIT NG BIR. DAPAT GAMIT MO RIN.

Huwag ng pahuli... Humingi ng nga librong ito. To register, please click this.

Mga dapat gawin..... i-share ito sa lahat ng iyong email contacts at facebook, instagram at tweeter friends...CC: go@taxaccountingguru.com
Your chance of getting is just around the corner.... 09228010922
Click this for a detailed discussion Bookkeeping Regulations (BIR RR V-1)

For those who will avail the Super-Saver rate for the January 7, 2016 seminar workshop, you will get this book FREE OF CHARGE. Please follow these procedures...

1. Copy all the message shown herein.
2. Paste it all in the Compose Mail of your personal email account.
3. Email this to at least 50 persons from your contact list 
4. CC: go@taxaccountingguru.com
5. Click the January 7, 2016 link as it is shown above
6. Share the link in your personal Facebook account
7. Tag EmelinoTMaestro or Kataxpayer to inform ETM
8. Only those who will obey the above procedures will be entitled to the Super-Saver rate and will get the above cited book (on the seminar date)
9. Failure to attend will forfeit this privilege of yours.

Thanks for sharing

THE DENIAL AND MOUSE-TRAP TACTICS OF BIR OFFICERS

Last week, a client approached facebook.com/EmelinoTMaestro. She asked if the vouchers that she issued to her borrowers can be used as evidences of loan agreements.

Yes, a voucher, according to RMC 48-2011, can be considered as a loan document. Thus, it is subject to documentary stamp tax (DST). ETM reminded that either she or her borrowers should pay the corresponding DST attached thereto.

True to her duty, she requested ETM to compute her DST. Although her request entailed a payment of ETM's professional fee, ETM declined to do the computation for he doesn't want her client to incur an additional cost even if it will mean that he is depriving himself and his family of an easy money making and a decent living. Instead, ETM encouraged her to go to the BIR-Plaridel where the revenue officer of the day (OD) is mandated by law to compute for her the DST that she failed to pay on time.

When she presented the vouchers to the OD, the OD refused to help her for a voucher, as the OD reasoned out, can't be used as an evidence in computing a deficiency DST. THIS IS A DENIAL TACTIC. It is designed to shoo you away after you have already exposed yourself and company to a tax violation penalised by imprisonment (tax evasion). If you fell into this trap, you will be surprised that a notice of investigation for being a TAX EVADER will be served to you in the nearest future. Don't fall into this trap that is called legally as a MALFEASANCE.

Having a presence of mind, she called ETM and explained to him what happened. ETM requested her to give the phone to the OD. After a small chat, the OD agreed to prepare the computation. After the OD drafted her computation, she gave it to her (ETM-client) and asked her to copy-paste the information that she wrote in a yellow paper to the actual tax return. THIS IS A MOUSE-TRAP TACTIC. It is designed to use your handwriting to cover up a potential miscomputation and miscalculation of the deficiency DST. There is reason to believe that the tax due per yellow paper is totally wrong. So in case that you copy the info per yellow paper and paid the amount that you copies, then, it is you who made the mistake and not the OD. In this case the DST due, as computed by the OD is 3,000,000 pesos.

Doubtful, ETM-client called up ETM again and story-told what happened. Now, ETM was so pissed off. Because, the rule is that the OD shall prepare the tax return using her own handwriting and placing her name and signature therein in order to show that the tax return was made by the OD and not by the client of ETM. ETM, via phone, talked to the immediate boss of the OD, a group supervisor (GS) and asked him to cite the BIR issuance that allowed the OD to do what she is doing. As their incompetence set in, the GS just cited a provision of the Tax Code that is irrelevant to the situation. So, to make the discussion easy, ETM requested his client to print and show RMC 48-2011 to these two ODs . Without a notice, ETM called up the RDO but he was not present at that time so ETM call was taken by her secretary. ETM told the secretary of what transpired and issued a warning that if the OD would continue to fail and refuse to prepare a tax return via her own handwriting with her name and signature therein, then, ETM will file a criminal case against her at the Office of the Ombudsman.

After thoroughly reading the RMC 48-2011, the OD agreed to prepare and sign the required tax return and by this time, the amount of deficiency DST went down to 800,000 pesos from 3,000,000 pesos (yellow paper).

IF YOU WANT TO BE A TAX ACCOUNTANT EVEN IF YOU ARE NOT A CERTIFIED PUBLIC ACCOUNTANT OR GRADUATE OF ACCOUNTANCY, ETM is giving a FREE FRANCHISE to help you start your own business..

IF YOU WANT TO BE A TAX CONSULTANT EVEN IF YOU ARE NOT A LAWYER, A PREVIOUS EMPLOYEE OF THE BUREAU OF INTERNAL REVENUE OR A GRADUATE OF ACCOUNTANCY, ETM is giving a FREE FRANCHISE to help you start your own business...

Email ETM now .. go@taxaccountingguru.com
October 23, 2015

Documentary Accounting (go@taxaccountingguru.com for Free Tax Updates)

Lawyers are using documentary evidences to support an allegation or defend a preposition.

Accountants, specially people who underwent training under the watch of EmelinoTMaestro, learned that a new and one of a kind term that is DOCUMENTARY ACCOUNTING....

What is documentary accounting?   (to be continued...)

RMO 57-2015 as amended by RMO 61-2015

Pain in the Ass, Have you?

How to reduce your deficiency tax without bribing a revenue officer?

Inventory List, Deadline October 31, 2015

Recently, the BIR issued RMO 57-2015 that requires almost all of the taxpayers to prepare, sign and submit an inventory list of its merchandises, supplies and other inventory used, consumed or formed part of the services or finished goods being offered to other taxpayers. The original due date was moved from September 30, 2015 to October 31, 2015 (RMO 61-2015) due to the fact that a mistake, which became so habitual as far as the revenue officers who fathered the several regulations of the BIR, must be covered up.

Let Emelino T Maestro explain it to you, Rules and regulations that impose a disability, burden or obligation or create a right, privilege or opportunity will become effective and operational 15 days from its general publication. In this case. The original due date is a mistake and to cover it up, the BIR, which became a knight with a dilapidated armour and the mastermind in imposing again a burden to you, appeared to be giving you a fresh start to submit an INVENTORY LIST that is true, correct and in accordance with the NIRC. Whether you submit it or not, on or before October 31, 2015, you are putting yourself and your business in jeopardy.

"The BIR's Amazing Plan for your submitted INVENTORY LIST"

Expect that a visitation from unwanted guests will happen between November this year up to February 2016. It is called 'OPLAN KANDADO'...Oplan Kandado will start by way of using your inventory list as a guide to conduct an OVERT SURVEILLANCE..Afterwards, you will receive a presumptive assessment (interpolation) in which you will be coerced by legal means or threat that you must pay the amount indicated therein. Otherwise, you business will be closed. It is estimated and there is reason to believe that the bargain bribing has already reached an alarming amount of not less than 5 million pesos(?). If you don't have a 5 mil today, Emelino T Maestro is encouraging you to join his group so that you may be appraised of your privileges and possible defences against the malicious approaches of certain BIR officials... Please take note that an ELECTION is fast approaching.

Thanks for sharing ETM-personal conviction and belief's post.

How to reduce your deficiency tax assessment?

Sofitel Hotel, PICC, Metro Manila

50% discount if you will register and pay on or before October 15, 2015

Call Eric 0998 979 3922

Salamat..

How to Answer a Financial Auditor's Intrusion? go@taxaccountingguru.com

 How to Answer a Financial Auditor's Intrusion?

Email go@taxaccountingguru.com for more details

Here is a sample..

Preamble.
Ignorance is the most expensive lifestyle. A Filipino can’t be called ignorant if he only failed to know and apply the science/math principles and standards. But, not knowing the law of this Republic is crime punishable civilly or criminally because the ignorance of the law excuses no one from compliance therewith.

What I understood.
On October 2, 2015, EmelinoTMaestro (I, me, my or mine) received a September 30, 2015 letter (letter) from Punongbayan and Araullo (PA).
The letter requested me to briefly discuss, as at December 31, 2014, the tax assessments and tax cases wherein the alleged plaintiff or defendant is the Ambulatory Health Care Institute, Inc (Clinica Manila).
It also requested me to disclose matters that are existing as of December 31, 2014 including the subsequent events appurtenant thereto.
Finally, I am enjoined to voluntarily expose my billed and unbilled professional fee as at December 31, 2014.

What must be done.
First, I am not a lawyer so I must not be referred to as ‘Atty.’, I don’t appreciate putting an untruthful branding on me.
On May 28, 2015, Clinica Manila (it, its or as the context requires) received a May 27, 2015 Final Decision on Disputed Assessment (Decision).
The Decision stated that due to its failure to support its July 10, 2013 Protest with the necessary documentations, its protest is without merit.
Thus, its previously issued deficiency tax assessment for the taxable year 2008 is reiterated. For this purpose, its summary is presented hereunder, viz
Furthermore, it requested it to immediately settle the above amount. Otherwise, it shall become final and executory.
Clinica Manila requested me to help and assist it to answer the above concerns.
Although, it's believed that the top management of PA is populated with people from the Department of Finance (DOF) and the Bureau of Internal Revenue (BIR), I find it hard to believe that my opinion is still needed in order that its opinionated financial statements as of December 31, 2014 will be fabricated and released.
As of today, Clinica Manila is not a plaintiff or a defendant. These two (2) words are improper and irregular for they mean that in the administrative level, its deficiency tax assessment becomes final and executory, which I definitely denied.
As of December 31, 2014, it has no legal obligation to the BIR because the stated assessment is yet to become final and executory. The recommendation that it has to immediately compensate the BIR or acknowledge the amount shown in the said assessment, although a protest against it was filed and submitted before the due date set forth therein, should be treated as an irrelevant and irresponsible pigment of imagination and must not be given due course.
According to our New Civil Code, although it was developed more than fifty (50) years ago, an assessment shall only become due and demandable if it is not protested or the Court’s decision favouring the BIR becomes final and executory. As of today, the referred assessment is not yet final and executory and there is reason to believe it will not affect in anyway any opinionated financial statement to be issued before the receipt thereof.
Moreover, the assessment itself recognised that its contents will not become a valid claim if a protest is logged before the date set forth for the payment that is shown therein.
Finally, I opine that to ask my billed and unbilled professional fees as of December 31, 2014 is irrational, irrelevant, irresponsible and irritating. I was also a FINANCIAL AUDITOR before I shifted my skills and efforts to tax accounting and tax consulting activities. During the era of the ’80, I find ways on how to check my fellow auditors’ professional fees without them knowing it/participating thereto. However, although I am so offended with the intrusion of my privacy, I will tell any member of PA that as of December 31, 2014, Neither I was an employee nor an engaged tax consultant of Clinica Manila. In short words, I did not receive anything from it as of December 31, 2014.

Signature.
I affix my signature below to attest my personal belief and conviction.

(signed)
facebook.com/Kataxpayer
kataxpayer.blogspot.com
October 4, 2015