This video will help you IMPROVE your legal position when a BIR official is trying to push his crooked ways. ETM exposed two factors that revenue officers persistently pushed dissonance with the spirits of fairness and justice. The Supreme Court and the Court of Tax Appeals gave their specific instructions on how to OVERCOME the challenges that these officials had been pre-planned to every taxpayer. Learn them for FREE in this video. Thanks
The RR 5-2020 is my piece of evidence that the BIR Chief has no power to introduce new terms and conditions such as non-acceptance of the STOP-FILER/OPEN CASES' Application for Tax Amnesty. This video explains. Thanks for watching and learning the dangerous tactics of some BIR officials.
On May 16, 2019, I received an LoA which is dated on May 2, 2019 and signed by the good RD.
RAMO 1-2000. Essential to an effective audit of internal revenue tax liabilities is the holding of a closing conference with the taxpayer before the preparation of the Final Report of Investigation by the Revenue Officer assigned to the tax case. During this time, the Revenue Officer and his supervisor explain to the taxpayer how the assessment of his tax liability was arrived at. Necessary time and patience should be devoted to a discussion of any proposed adjustments to ensure that the taxpayer has a proper understanding of the issues. Tact and discretion are required in pointing out errors in books and records in order to avoid discrediting an employee or representative of the taxpayer. If necessary, the records of the case shall be presented to the taxpayer to document the Revenue Officer’s findings. The taxpayer shall then be allowed to examine such records and to present his arguments. If the taxpayer agrees with the audit findings, he shall be made to sign an Agreement Form. If not, the Revenue Officer shall give the taxpayer enough time to document his objections to the proposed assessment.
RR 12-99. Notice for informal conference. – The Revenue Officer who audited the taxpayer’s records shall, among others, state in his report whether or not the taxpayer agrees with his findings that the taxpayers is liable for deficiency tax or taxes. If the taxpayer is not amenable, based on the said Officer’s submitted report of investigation, the taxpayer shall be informed, in writing, by the Revenue District Office or by the Special Investigation Division, as the case may be (in the case Revenue Regional Offices) or by the Chief Division concerned (in the case of the BIR National Office) of the discrepancy or discrepancies in the taxpayer’s payment of his internal revenue taxes, for the purpose of “Informal Conference,” in order to afford the taxpayer with an opportunity to present his side of the case. If the taxpayer fails to respond within fifteen (15) days from date of receipt of the notice for informal conference, he shall be considered in default, in which case, the Revenue District Officer or the Chief of the Special Investigation Division of the Revenue Regional Office, or the Chief of Division in the National Office, as the case may be, shall endorse the case with the least possible delay to the Assessment Division of the Revenue Regional Office or the Commissioner or his duly authorized representative, as the case may be, for appropriate review and issuance of a deficiency tax assessment, if warranted.
Once that it is concluded, the approved result of the examination shall be given to me without delay, purpose of evasion or demand notice.
Their audit findings may either confirm the correctness of my representations or note a deficiency taxes.
Section 6, Tax Code does not allow any reportorial requirement such as statements, BIR Forms or pieces of evidence be withdrawn or amended when I already have in my possession an LoA. The submission of any unfiled BIR Form and the payment of taxes due on the said form for the taxable year under audit investigation is not also permitted to happen.
I recently read two resolutions of our Supreme Court. It declared that the advances to and from officers and related parties made by a corporation is subject to documentary stamp tax. I am taking this initiative to inform these officials that I made a mistake. I failed to file the required BIR Form No. 2000. I also was unable to pay the tax due on the said form. Based on my 2017 audited financial statements, the following is available.
