Mom Dionisia Pacquioa, Under BIR Investigation

Mom Dionisia Pacquioa, Under BIR Investigation

It was reported by the Philippine Daily Inquirer that the lawyers of MomPac elevated to the Court of Tax Appeals (CTA) her deficiency tax assessment (for the failure of the BIR Chief to answer the protest within 180 days from the filing thereof). In ETM-opinion, the decision of MomPac is appropriate.

Why ETM disfavours this type of action?

1. Inaction of the BIR to resolve a protest on deficiency tax assessment doesn't create harmful effect on the part of the protester. In fact, the delay will definitely harm the Government. Meaning, the money will remain intact in the pocket of the taxpayer.

2. Elevating a deficiency tax assessment to the CTA will definitely needs more cash outlay than what is being so assessed. The protester now needs to pay for (a) services of a lawyer, (b) judicial fee of the CTA, and the worst of all, (c) make a cash bond twice the amount to the tax so assessed.

3. The benefits of "204" will no longer be available. Thus, any tax so determined by the CTA shall be paid in full including the penalty, surcharge and interest related thereto.

4. The collection of taxes so assessed had been facilitated by the protester himself at her own personal expenses.

Free Tax Accounting
Seminar Workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

For details
Email EmelinoTMaestro at go@taxaccountingguru.com

Call 02-439 3918

Text 0922 801 0922 or 0998 979 3922

Visit (Real Solutions for Your Tax Problems)
ETM Tax Agent Office
Unit 419 Corporate 101
Mother Ignacia, Quezon City

"Our Competency Will Protect Your Integrity"

How to Cancel a BIR's Assessment? Undeclared Purchases/Expenses.

Six billion pesos (6,000,000,000), deficiency income tax assessment.

Revenue Officers assigned who is behaving so badly, 'Undeclared purchases and expenses'

Asking is three hundred million (300,000,000) pesos.

ETM recommended 'No bribing, please.'

Client agreed.

Revenue Officer cried foul and never harassed Client again.

ETM used 'Section 31, NIRC' nothing more,. nothing less.

Free
Tax Accounting
Seminar Workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

For details.>>>>
email go@taxaccountingguru.com

call 02-439 3918

text 0998 979 3922

Thanks...
Emelino T Maestro

Governing Rules: FREE TAX ACCOUNTING SEMINAR WORKSHOP

1. The TAX ACCOUNTING SEMINAR WORKSHOP (TASW) is a free seminar workshop.To register, please email your name, address, mobile number and a precise statement why you should be allowed to attend the TASW via go@taxaccountingguru.com.

2. To be included in the list of its attendees is a privilege and not a right. You are a scholar of this UNIVERSITY (TASW).

3. TASW reserves its right to deny any person, without giving any reason thereof, to register, attend or participate in its slated events.

4. TASW also gives a free book that compiled all the BIR forms that the BIR requires a taxpayer, a lawyer, an accountant and you to be familiar with.

5. TASW's policy is to help and assist the employees of all the small and medium enterprises who understand that they need to familiarise themselves with their rights and obligations under the National Internal Revenue Code (Tax Accounting Book) and all the interested taxpayers who aspire to update their accounting bookkeeping skills and knowhow.

6. TASW may cancel its slated events without any justifiable reason, prior notice or obligation.

7. The right to collect a reasonable training fee is an option that the TASW can exercise anytime and without the need of the consent of any person.

8. To be an outstanding and compliant Christian, a BIBLE is a MUST HAVE. However, to be a compliant and literate taxpayer-participant, you will be needing, during and after the TASW, a TAX ACCOUNTING BOOK  (Katax Code) written and authored by Emelino T Maestro. As the saying goes, "A Bible is for the Christians, a Katax Code is for the Taxpayers."

9. Please remember >Competence stimulates Courage. Courage defeats Adversities< LET US START STOPPING THE BIR OFFICIALS AND EMPLOYEES FROM GETTING A YEARLY RANSOM MONEY FROM US BY WAY OF KEEPING US IGNORANT AND INNOCENT OF THE LAWS THAT WE NEED TO COMPLY WITH.

10. These Governing Rules are subject to change and applicable to those  who intend to register, attend and participate in the upcoming TASW. It's understood that you have read this. And, you by way of registering, attending and participating in the TASW, had knowingly agreed, without mental reservation and purpose of evasion, to comply therewith. (Published on May 26, 2015)

Free 3-session
TAX ACCOUNTING 
seminar workshop

University of the Philippines
Diliman, Quezon City

Email EmelinoTMaestro
go@taxaccountingguru.com

Call Nica
02-439 3918

Call Judith
02-425 9225

Text
0922 801 0922
0998 979 3922

Don't talk to, transact with or write to BIR's officials and employees about your business

Many from the taxpayers' side and their employees are too clumsy. They try very hard to gain the respect, sympathy and approval from the organisation called 'BIR'. This should not be the case.

They talked about their businesses' successes and failures as well as their personal achievements and places where they've been. They write these 'cold and green' blooded people about the pains that they'd been through and transact business with the same as if they are dealing with their investors, bankers, creditors and customers.

As a TAXNOCRAT.COM, iCPAonDemand.com and TAXACCOUNTINGGURU.COM for the past 30 years, let EmelinoTMaestro.com share his expertise and experience with you in understanding the real blood-type-and-color of several of these officials and employees of the BIR.

Many of they were born from a pigment of imagination that is why many believes that their ancestors are from the clans of liars and kidnappers. (JOKE ONLY).

Back to what ETM is discussing.

BIR's officials and employees are so busy in extinguishing their legal obligations - assessment and collection of your taxes. By the phrase itself, they are not your suppliers, buyers, investors, bankers, insurance agents or tax consultants who will protect you in times of troubles but a monster whose legal purpose is to assess and collect a tax from you. Collecting and assessing a tax is not and will not by synonymous with doing business. So don't fool yourself. Don't talk to any BIR's officer and employee about your business because THE INFORMATION THAT YOU WILL SHARE WITH THEM WILL BE USED TO FILE A TAX EVASION CHARGE AGAINST YOU. Don't write any BIR's officer and employee about your business because you're giving him A VALID AND RELEVANT EVIDENCE THAT WILL BE USED TO ASSESS YOU MORE TAXES. Don't transact business with any BIR' official and employee because you WILL NOT GET ANYTHING IN RETURN (it's not a win-win situation). Treat them as your SERVANT because they are public SERVANT and treat yourself as a MASTER because you're the PUBLIC in the word 'public servant'.

The Philippine President once said, 'Kayo ang Boss Ko.' Eh, sino ba ang Boss the BIR's officers and employees? Si PNoy. Kung Boss Kayo ni PNoy, sa madaling salita ay Boss Kayo ng mga taga-BIR.... Paminsan-minsan, please, gamitin naman ninyo ang iyong paka-BOSS

If you want to know more of your tax rights and obligations AT PAANO BA MAGING MAGALING NA BOSS, please SHARE AND ANNOUNCE

FREE
TAX ACCOUNTING
seminar workshop

University of the Philippines
Institute for Small Scale Industries
Diliman, Quezon City

email EmelinoTMaestro
go@taxaccountingguru.com

text
0922 801 0922
0998 979 3922

call Nica
02 4393918

Thanks a lot... This is a privileged communication.

Warning this Penalty May Be Imposed 2 U...taxnocrat.com

BIR Compromise Penalty... >>>>>>

Free
TAX ACCOUNTING
seminar workshop

University of the Philippines

June 17-19, 2015

For details,

Call Nica​ (ETM Tax Agent Office)
439 3918 & 921 6107

Text
0922 801 0922 & 0998 979 3922

Email Emelino T Maestro​
go@taxaccountingguru.com

The original Schedule of Compromise Penalty was released in the year 1990 (RMO 1-90) and was later on amended by RMO 19-2007. Ever since, Emelino T Maestro is in the front line questioning their validity.

First, in violation of Executive Order #292, no public hearing was conducted making the original and amendatory RMOs irregular.

Furthermore, in violation of the Tax Code (National Internal Revenue Code), the BIR Chief failed and refused to have such be approved and signed by  the Secretary of Finance (SOF).

Finally, in violation of the constitutional provision, the amounts of the penalties are excessive and confiscatory.

To cover up these unjust behaviours, the Revenue Memorandum Order (RMO 7-2015) had been released without a razzle-dazzle. It is not even highlighted in the BIR website as if it is being hidden from the eyes of the taxpayers.

Notwithstanding that a 'zarsuela' public hearing had been conducted, it still contradicts the Tax Code and the Philippine Constitution.

THE FINES BEING IMPOSED ARE UNJUSTLY BECAUSE THEY ARE HIGHER THAN WHAT THE TAX CODE SET FORTH. For example, the violation 'no entries in the books of accounts' has a minimum of 1,000 pesos to as high as 50,000 pesos. If the same violation is elevated to a regular court, the court can't imposed a fine that is higher than 1,000 pesos for such violation. Meaning, the maximum fine that the Tax Code had set forth is 1,000 pesos.

FINALLY, the FIRST RULE OF TAXATION is THE RULE OF TAXATION MUST BE UNIFORM AND EQUITABLE..... which is unjustly ignored. Giving one taxpayer a fine of 1,000 pesos and another taxpayer a fine of 50,000 pesos although they both committed the same violation at the same time at the same degree is UNJUST and clearly violates the first rule of taxation..... Sheet! this is UNCONSTITUTIONAL....

Share your personal comment and conviction hereunder....

Why Our Mentors Matter?

Why Our Mentors Matter? go@taxaccountingguru.com

The virtue of Complacency places our defences down and most importantly, blurred our vision to the OPPORTUNITY that the virtue of Change is offering. Take for an example the people who were enticed to go to the gym but after a year, became so frustrated for they didn't loss a pound or an inch. To have a visible Change, these people must choose the healthier food and correctly perform the applicable exercises. In this view, the advise of an EXPERT such as the Dietitian and an Exercise Instruction is needed.

In the field of TAXATION, although the practice of BRIBING a revenue officer became a habit and a very easy way out from the mental anguish, sleepless nights and unbearable stresses that the BIR's electronic Letter of Authority (eLA), Letter Notice (LN) and Subpoena Duces Tecum (SDT) bring, these Chronic problems of harassment, oppression, abuses and extortion (HOAX) from the revenue officers assigned to assess and collect taxes from you remain a difficult Challenge to overcome. IT'S LIKE A FAT DEPOSIT THAT WOULDN'T GO AWAY EVEN IF YOU ALREADY EMPLOYED THE MOST STRENUOUS EXERCISES.

DON'T WORRY ANYMORE.
taxaccountingguru.com will prepare you
for the coming 2014 eLA, LN & SDT.
It's a 3-session (2-hour) event...
It's a WORKSHOP, NOT A SEMINAR
Bring your paper and pen.

August 5 - eLA
August 6 - SDT
August 7 - LN

FREE IS FUN...
Pay only for the Book and Reference Materials (P2,500).
The Governing Rules re: TASW shall apply.

The registration shall only be accepted via the above email address.
Share to one. Share to all.
Salamat po.

>>>>>>>>>>>>OTHER IMPORTANT MESSAGE>>>>>>>>>>>>>>>

Remember the date of your empowerment
July 22-24, 2015 at University of the Philippines, Quezon City
FREE TAX ACCOUNTING
seminar workshop (TASW)

The registration is only via go@taxaccountingguru.com

LOOKING FOR A MONEY-MAKING BUSINESS
Get a TRIAL FRANCHISE
Have your own tax accounting bookkeeping business
ETM TAXNOCRAT.COM
It's FREE.... One condition, you must be trained for a fee.
email Juliet at katax.juliet@gmail.com

Ignoring a BIR's electronic Letter of Authority is dangerous and damaging. Every eLA should be taken seriously. To help taxpayers being audited via eLA, the TEMPLATES to protect the taxpayers' secrets and assets can now be secured for a minimal investment fee. To see and read the different types of defensive position letters, please visit 'taxaccountingguru.com' or click the tab SHOP on your left side. GET ONE THAT FITS YOUR SITUATION. Buy one. Buy all.

Tax Basis Financial Statements....

The RR 3-2010 clarified that there are really big disparities between the PFRS/GAAP-basis financial statements and Tax-basis financial statements. In which, it strictly instructed the President who will be criminally prosecuted in the case that the disparities will result to more than 30% underpayment of any internal revenue tax that his company is liable for to reconcile their differences and present the same in the reconciling book of account.

In several BIR issuances, the BIR Chief, in relation to Section 232, NiRC, had advised you that in the case of conflict, the provisions of the NiRC (Tax Code) shall prevail over the financial or managerial accounting.

taxaccountingguru.com is informing you that the use of financial accounting remains to be unnecessary and cost-inefficient. You must as well align your accounting bookkeeping with the Tax Code rather than wasting your money in preparing financial statement for your creditors and investors and Tax-basis Financial Statements for the use and understanding of the BIR's personnel.

Please be advised that no law requires a revenue officer to follow the PFRS/GAAP but all the revenue officers including their bosses are mandated by law to follow, mental reservation and purpose of evasion, the Tax Code.  (June 27, 2015; 1.27 pm; Manila)

Why Our Mentors Matter? go@taxaccountingguru.com

The virtue of Complacency places our defences down and most importantly, blurred our vision to the OPPORTUNITY that the virtue of Change is offering. Take for an example the people who were enticed to go to the gym but after a year, became so frustrated for they didn't loss a pound or an inch. To have a visible Change, these people must choose the healthier food and correctly perform the applicable exercises. In this view, the advise of an EXPERT such as the Dietitian and an Exercise Instruction is needed.

In the field of TAXATION, although the practice of BRIBING a revenue officer became a habit and a very easy way out from the mental anguish, sleepless nights and unbearable stresses that the BIR's electronic Letter of Authority (eLA), Letter Notice (LN) and Subpoena Duces Tecum (SDT) bring, these Chronic problems of harassment, oppression, abuses and extortion (HOAX) from the revenue officers assigned to assess and collect taxes from you remain a difficult Challenge to overcome. IT'S LIKE A FAT DEPOSIT THAT WOULDN'T GO AWAY EVEN IF YOU ALREADY EMPLOYED THE MOST STRENUOUS EXERCISES.

DON'T WORRY ANYMORE.
taxaccountingguru.com will prepare you
for the coming 2014 eLA, LN & SDT.
It's a 3-session (2-hour) event...
It's a WORKSHOP, NOT A SEMINAR
Bring your paper and pen.

August 5 - eLA
August 6 - SDT
August 7 - LN

FREE IS FUN...
Pay only for the Book and Reference Materials (P2,500).
The Governing Rules re: TASW shall apply.

The registration shall only be accepted via the above email address.
Share to one. Share to all.
Salamat po.

>>>>>>>>>>>>OTHER IMPORTANT MESSAGE>>>>>>>>>>>>>>>

Remember the date of your empowerment
July 22-24, 2015 at University of the Philippines, Quezon City
FREE TAX ACCOUNTING
seminar workshop (TASW)

The registration is only via go@taxaccountingguru.com

LOOKING FOR A MONEY-MAKING BUSINESS
Get a TRIAL FRANCHISE
Have your own tax accounting bookkeeping business
ETM TAX ACCOUNTING OFFICE
It's FREE.... One condition, you must be trained for a fee.
email Juliet at katax.juliet@gmail.com

Ignoring a BIR's electronic Letter of Authority is dangerous and damaging. Every eLA should be taken seriously. To help taxpayers being audited via eLA, the TEMPLATES to protect the taxpayers' secrets and assets can now be secured for a minimal investment fee. To see and read the different types of defensive position letters, please visit 'taxaccountingguru.com' or click the tab SHOP on your left side. GET ONE THAT FITS YOUR SITUATION. Buy one. Buy all.