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How to market bookkeeping accounting and get new paying clients collaborate cooperate coordinate ETM

Aryel Narvasa
1 Views · 5 days ago

Together we REDUCE an assessment United we STOP the harassment

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Taxpayer Ako! Movement (Application Form)
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Tax Bookkeeper (Application Form)
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#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
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BIR disallowed expenses due to POS CRM tape receipts with no name, address and TIN of taxpayer ETM

Aryel Narvasa
2 Views · 5 days ago

EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0922 801 0922 c/o ETM Tax Agent Office
0917 307 1316 and katax.guia@gmail.com

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91
Together we can REDUCE an assessment United we can STOP the harassment

Visit our websites:
https://emelinotmaestro.com/
https://kataxpayer.com/
https://taxspecialista.legal/

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Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

How to protest a BIR action My Tax Amnesty Opinions

Aryel Narvasa
1 Views · 5 days ago

EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
0919 892 2399 and emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0922 801 0922 c/o ETM Tax Agent Office
0917 307 1316 and katax.guia@gmail.com

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91
Together we can REDUCE an assessment United we can STOP the harassment

Visit our websites:
https://emelinotmaestro.com/
https://kataxpayer.com/
https://taxspecialista.legal/

Like, Subscribe, and Follow us on Social Media:
TaxSpecialista YouTube Channel: https://www.youtube.com/c/EmelinoTMaestro
Kataxpayer Facebook Fan Page: https://www.facebook.com/KATAXPAYER
TaxSpecialista Discord Server: https://discord.gg/GPAyVD5ATu

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Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Accomplishing BIR Form 1701Q version 2018 Correctly | 2nd Quarter

Aryel Narvasa
1 Views · 5 days ago

HOW TO ACCOMPLISH BIR FORM 1701Q CORRECTLY FOR THE QUARTERS ENDING MARCH 31, JUNE 30 AND SEPTEMBER 30.

(DISCLAIMER: THE FOLLOWING PROMO BELOW HAS ALREADY ENDED)
TO GET 100% DISCOUNT COUPON TO WATCH FOR FREE THE 12 VIDEOS STATED IN THIS VIDEO, PLEASE PLACE YOUR EMAIL ADDRESS BELOW AND THE LINK OF THIS VIDEO SHALL BE EMAILED TO YOUR FRIENDS WHO MAY BE AN ACCOUNTANT, BOOKKEEPER, Certified Public Accountant, lawyer and businessperson in total of 10 pax copy furnished my email address TaxMappingApps@gmail.com.. For 1701Q tutorial videos, please go to PATREON.COM/EMELINOTMAESTRO today.

To get the 12 videos that discuss the proper accomplishment of BIR Form No. 1701Q for three quarters and for 4 types of business scenarios, please follow carefully the instructions presented in this video. Else, you would receive nothing.

Business conferences and orientations for those who wanted to be a Tax Specialista on the following areas
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BIR Form 1701Q - Quarterly Income Tax Return
Guidelines and Instructions

Who Shall File

This return shall be filed in triplicate by the following individuals
regardless of amount of gross income:

1) A resident citizen engaged in trade, business, or practice of
profession within and without the Philippines.
2) A resident alien, non-resident citizen or non-resident alien
individual engaged in trade, business or practice of profession
within the Philippines.
3) A trustee of a trust, guardian of a minor, executor/administrator
of an estate, or any person acting in any fiduciary capacity for any
person, where such trust, estate, minor, or person is engaged in
trade or business.

An individual whose sole income has been subjected to final
withholding tax, or who is exempt from income tax pursuant to the Tax Code and other laws, is not required to file an income tax return.

Married individuals shall file a return for the taxable year to include the income of both spouses, computing separately their individual income tax based on their respective total taxable income. Where it is impracticable for the spouses to file one return, each spouse may file a separate return of income. If any income cannot be definitely attributed to or identified as income exclusively earned or realized by either of the spouses, the same shall be divided equally between the spouses for the purpose of determining their respective taxable income.

The income of unmarried minors derived from property received from a living parent shall be included in the return of the parent except (1) when the donor’s tax has been paid on such property, or (2) when the transfer of such property is exempt from donor’s tax.

If the taxpayer is unable to make his own return, the return may be
made by his duly authorized agent or representative or by the guardian or other person charged with the care of his person or property, the principal and his representative or guardian assuming the responsibility of making the return and incurring penalties provided for erroneous, false or fraudulent returns.

Compensation income need not be reported in the Quarterly Income
Tax Return. The same shall be reported in the Annual Income Tax Return
only.

Terminating your BIR Open Cases per BIR's Suggentions

Aryel Narvasa
3 Views · 5 days ago

Call 09173071316 or 09088807568
As a democratic nation, every Filipino is entitled to due process as enshrined in Section 1, Article III of the 1987 Philippine Constitution.

When a motorist is pulled over by an enforcer for a traffic violation, he has the right to clarify or dispute the alleged violation. In a criminal case, a suspect is presumed innocent, unless proven guilty beyond reasonable doubt.

There is also due process in tax assessments.

Taxation is the lifeblood of the government as it funds the needs of its citizenry in terms of public infrastructure, education, law and order, and food security. The Bureau of Internal Revenue (BIR), the government’s main tax agency, was assigned a P1.8 trillion tax collection target this year. Based on news reports, the BIR’s total revenue take for the first nine months amounted to P1.3 trillion, up by 10.8% from the same period last year. This means that the BIR needs to collect P500 billion taxes during the remaining three months of the year to meet its target. This is a tall order considering that the “ber” months are also normally the “lean” months.

To meet this gargantuan task, one can expect the BIR to pursue a more aggressive approach in collecting taxes. But in carrying out its mandate, the BIR must respect the rights of taxpayers, such as in faithfully observing the taxpayer’s right to substantive and procedural due process during a tax investigation.

An assessment is formalized through the issuance of the formal assessment notice (FAN), which must be protested within 30 days from its receipt. Otherwise, the FAN shall become final and executory. The BIR can then enforce collection by issuing a warrant of distraint/garnishment.

However, for an assessment to be valid, the corresponding assessment notice must be properly served and received by the taxpayer. This is in accordance with Section 228 of the National Internal Revenue Code, which provides that the taxpayer shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void. The assessment regulations (i.e., Revenue Regulations No. 12-99) explicitly require “the written details on the nature, factual and legal bases of the deficiency tax assessments.”

In a July 24, 2017 case docketed as CTA EB Case No. 1444, the Court of Tax Appeals (CTA) struck down a deficiency tax assessment on the basis that the taxpayer did not receive the assessment notice. In the said case, the taxpayer did not get the assessment notice since it was addressed and delivered to the taxpayer’s old address. Under existing jurisprudence, in case of denial of receipt of the assessment notice by the taxpayer, the BIR has the burden to prove that such assessment was indeed received by the taxpayer. In this case, the court noted that the BIR failed to prove that the taxpayer had received the assessment notice.

Citing a Supreme Court decision, the CTA stated that if the BIR was already aware of the new location of the taxpayer, even in the absence of any formal application for change of address, it cannot simply pretend lack of knowledge of the change of address and is bound to send any issuance/notice to the taxpayer’s new location. Without receipt of the assessment notice, the Court ruled that the taxpayer was deprived of due process as required under Section 228 of the Tax Code. Consequently, the assessment is deemed null and void.

Finally, the CTA declared the issued Warrant of Garnishment as illegal, on the strength of the Supreme Court ruling, that “a void assessment bears no valid fruit.”

The CTA decision, in this case, reminds us of the importance of due process, particularly in the proper service of an assessment notice. Compliance with the requirements of Section 228 of the Tax Code is not merely a matter of formality; it is a mandatory substantive requirement. The precepts of due process dictates that every taxpayer must be accorded the opportunity to produce evidence on its behalf based on the factual and legal grounds indicated on the assessment notice.

However, to invoke the right to due process, the taxpayer is also expected to come forward with clean hands. It is incumbent on the taxpayer to inform the BIR of the change in its address so that the assessment notice can be served accordingly. Failure to inform or update such information would mean that the data on the BIR’s official record is presumed to be correct. Relying on the taxpayer’s representation, the BIR’s mailing of notice based on the address on record would then be considered regular and binding on the taxpayer.

Our Civil Code provides that “Ignorance of the law excuses no one from compliance therewith.” So let’s know our tax laws and regulations (or at least be properly counseled), so we can exercise our taxpayer rights, which includes the right to due process (and of course, not lose a case due to a mere technicality). (from PwC)

Happy Government Accountants. KnowWhy.

Aryel Narvasa
1 Views · 5 days ago

National Government Agencies (NGAs). National Government Agencies (NGAs) - Manual · Download. Details. National Government Agencies (NGAs) - Volume I · Download. Details. National Government Agencies (NGAs) - Volume II · Download. Details. National Government Agencies (NGAs) - Volume III · Download.The Government Accounting Manual (GAM) for National Government. Agencies (NGAs) is a product of hard work and selfless commitment of the working group composed of the heads of the services and selected personnel of the. Government Accountancy Sector (GAS), Commission on Audit (COA) with ... Introduction. Accounting is an effective tool of management in evaluating the performance of the different agencies of government. The performance of the public managers would depend at most, on financial reports generated by the use of accounting systems. Cognizant of this need, a new accounting ...Annex Number, Description, Unit. 1, General Journal, Sheet. 2, Cash Receipts Journal, Sheet. 3, Check Disbursements Journal, Sheet. 4, Cash Disbursements Journal, Sheet. 5, General Ledger, Sheet. 6, Subsidiary Ledger, Sheet. 7, Supplies Ledger Card, Sheet. 8, Work, Other Animals And Breeding Stocks Ledger Card ...a) Permanently bound books of accounts for registration/stamping or the bound journals and/or ledgers; b) Proof of Payment of Annual Registration Fee (BIR Form 0605) – current year. b) Present the manual books of accounts for Stamping and registration purposes. This record is called a “book of accounts”, aptly named since it is literally a record of your operations. It is also a convenient means to see the results of your daily business transactions. The BIR will require you to register your book of accounts when you apply for a certificate of registration.All business establishments and taxpayers are required to keep a record of their day to day business transactions in order to know the result of their operations. The said record is referred to as “book of accounts”. Whenever a business establishment or taxpayer applies for certificate of registration (COR) with the BIR, it also ...All business establishments registered with the Bureau of Internal Revenue (BIR) are required to maintain and keep a record of their day to day transactions. Such record is referred to as “books of accounts” or “accounting books”. In general, the accounting books being registered to the BIR depends on the nature and size ...For someone like a business owner or a taxpayer, one of the most important requirements that you need to comply with the BIR (Bureau of Internal Revenue) is to maintain a record of day-to-day business transactions called book of accounts, which should be registered once you apply for a certificate of registration, and ...

RA 11213, Purpose of DOJ Preliminary Investigation, Why GAAP&PFRS is not for you, -Taxpayers

Aryel Narvasa
2 Views · 5 days ago

ETM discussed in this video the career and business opportunities that RA 11213 (2019 Tax Amnesty) brings, the 3 purposes that the DOJ Prosecutors should bear in mind when a BIR filed a Complaint Affidavit due to failure to obey the BIR Subpoena Duces Tecum and Why GAAP&PFRS and business accounting (managerial accounting) is not to be used in the financial statements to be submitted to the BIR for the taxable year 2018 and succeeding year (Legal Basis and jurisprudence involved)..... IMPORTANT: Those who are not qualified to avail the 2019 Tax Amnesty due to the fact that the President vetoed the 2019 GENERAL TAX AMNESTY are INVITED TO ATTEND THE ONE TIME AND EXCLUSIVE TRAINING WITH EMELINO T MAESTRO who will reveal to them the SECRETS BEHIND RA 11213... See you at Sofitel... Feb 28, 2019...2pm ... 20k plus VAT is the INVESTMENT FEE to be paid immediately... Thanks

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CONTACT DETAILS:
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2. 0917(307)1316
3. 0917(307)1356
4. 0908(880)7568
5. 0939(905)2638
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HOW TO DONATE TO NEGOSYO MUNA. PUHUNAN LATER: Business Opportunity Project
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THIS PRIVILEGED VIDEO IS
FROM THE PERSONAL CONVICTION
AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

Reducing VAPP lawfully, RR 21-2020

Aryel Narvasa
2 Views · 5 days ago

Call 09173071316 or 09088807568
Pursuant to Section 244, in relation to Sections 6 and 204, and other pertinent provisions of the National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promulgated to provide for the policies, procedures, and guidelines in the implementation of Voluntary Assessment and Payment Program (VAPP) for the collection of additional tax revenues, which could otherwise be collected through audit and enforcement effort. Any person, natural or juridical, including estates and trusts, liable to pay internal revenue taxes for the above specified period/s who, due to inadvertence or otherwise, erroneously paid his/its internal revenue tax liabilities or failed to file tax returns/pay
taxes, of the
may avail of the benefits under these Regulations, except those falling under any following instances:
Those taxpayers who have already been issued a Final Assessment Notice (FAN) that have become final and executory, on or before the effectivity of these Regulations;
Persons under investigation as a result of verified information filed by a Tax Informer under Section 282 of the NIRC of 1997, as amended, with respect to the deficiency taxes that may be due out of such verified information;
Those with cases involving tax fraud filed and pending in the Department of Justice or in the courts; and
Those with pending cases involving tax evasion and other criminal offenses under Chapter II of Title X of the NIRC of 1997, as amended. The voluntary payment, as indicated in the BIR Form No. 0622 (Payment Form), should be in cash as a condition to avail of the privilege under these Regulations. Hence, non- cash modes of payment, such as Tax Debit Memo and the like, will not qualify as a valid payment. The duly accomplished BIR Form No. 0622 shall be presented for payment to any BIR Authorized Agent Bank (AAB) or Revenue Collection Officer (RCO) under the LT Office/RDO having jurisdiction over the taxpayer, except for ONETT involving the sale of property which must be filed/paid with AABs/RCOs under the RDO covering the location of the property. Hence, separate applications must be filed in case the availment is under non-ONETT (Sections 9.a and 9.b) and ONETT wherein the same taxpayer is registered in an RDO different from the RDO having jurisdiction over the place where the decedent is domiciled at the time of death; or where the donor is domiciled at the time of donation; or where the property is located. Likewise, separate applications must be filed for availment under Section 9.c for transactions involving the sale of real properties under the jurisdiction of different RDOs.
Taxpayers whose availment is found to be invalid, deficient or defective are not entitled to the privilege under these Regulations. However, they may apply the voluntary payments made against any deficiency tax liability for the taxable year 2018, in case of audit/investigation. Non- submission or submission of erroneous/incomplete/falsified information concerning the VAPP shall not entitle the taxpayer to avail of the privilege under these Regulations. Still, the voluntary payment may be applied against any deficiency tax liability for the taxable year 2018, in case of audit/investigation.In cases where any non-ONETT tax deficiency covering the taxable period under Section 3 has already been paid, the basic deficiency tax paid shall be added to the tax due of the applicable tax returns for 2018 in computing the amount of voluntary payment required under Section 9.a. provided, that, such payment did not arise from the cases excluded from the coverage of the VAPP under Section 3. The amount to be paid must be the higher amount in column B, but in no case should be less than the amount in column C. Total taxes due in 2017 and 2018, for purposes of the above schedule refer to the sum of all tax due per tax return (IT, PT, ET, and DST) and net VAT payable (VAT) before deducting any creditable withholding tax, quarterly payment or advance payment. Gross sales and taxable net income shall be based on the Annual Income Tax Return for the taxable year ending December 31, 2018, and fiscal year 2018, ending on the last day of July 2018 to June 2019. A Certificate of Availment (Annex C) shall be issued by the concerned LT Office/RDO within three (3) working days from approval of the application. Such Certificate shall serve as proof of the taxpayer’s availment of the VAPP, compliance with the requirements, and entitlement to the privilege granted under these Regulations. The LT Office/RDO shall transmit all dockets on approved VAPP applications to the concerned reviewing office not later than the 5th day following the month of issuance of the Certificate of Availment for post review.

2022 How to record an export sale of Non-VAT registered tax accounting entries PFRS GAAP GAAS PSA

Aryel Narvasa
2 Views · 5 days ago

RESIBO.PH, Your Computerised Books of Accounts with e-Invoicing Permit

Aryel Narvasa
1 Views · 5 days ago

The first and pioneering Computerised Books of Accounts with e-Invoicing BIR-Permit is now ready to be used by Retailers, Contractors, Wholesalers, Professionals, Manufacturers, Restaurants and all kinds of taxpayers such as Cooperatives, Corporations, Partnerships, Sole Proprietors, Joint Ventures, etc, whether VAT or NonVAT registered. RESIBO.PH creates auto-tax accounting entries in your books of accounts such as general journal, subsidiary sales journal, subsidiary purchase journal and general ledger. Your 30-year problem of having no or erroneous accounting entries in your books of accounts is finally over. RESIBO.PH also prepares, issues and emails your official receipt, collection receipt or sale invoice whether such is for VAT, VAT-exempt or Zero-VAT transaction directly to the email account of your buyer, client, consumer or customer. You save time, money, storage and manpower. You may use RESIBO.PH for the taxable year 2018 so that your 2018 annual income tax return will be in accordance with the Supreme Court's ruling in the case of BIR v. Lancaster wherein Lancaster won over the P6,400,000 deficiency tax assessment of the BIR by way of using the tax accounting rules and regulations instead of the GAAP/PFRS that usually brings big deficiency tax assessments. Under the TRAIN LAW (RA 10963) and RMC 29, 2019, taxpayers who will use illegitimate accounting entries will be penalised and the mandatory audit of their respective tax returns will be prioritised (BIR Letter of Authority). The use of RESIBO.PH is FREE OF CHARGE. A privilege that ETM is offering you. Coordinate either to Gie or Yljien, Co-Managers. To start ETM process your request to have your copy, please follow instructions by way of COMMENTING your birthname, company's name/TIN and email account hereunder. Thanks for sharing this wonderful information to all of your friends, suppliers and clients so that everyone is complaint with the Tax Code.... No more BIR audit investigation. No more BIR harassment and oppression.
Online Live Program: TAX SPECIALISTA ONLINE UNIVERSITY
Tagline; Making Tax Opportunities Accessible"
Time: Starts 7am from Monday to Friday
Venue: Kataxpayer Facebook and EmelinoTMaestro YouTube Channel

CONTACT DETAILS:
1. EmelinoTMaestro.com
2. 0917(307)1316
3. 0917(307)1356
4. 0908(880)7568
5. 0939(905)2638
6. DonateMoreNow@gmail.com

HOW TO DONATE TO NEGOSYO MUNA. PUHUNAN LATER: Business Opportunity Project
Please click this link "https://taxspecialista.blogspot.com/2019/02/donatemorenow-emelinotmaestro-negosyo.html"

HIRING
'Tax Specialista" (No Experience Required, Start Immediately.)
ETM will be your Mentor and Coach...

DOWNLOAD from Google Play Store.
TAX MAPPING App
(If you want to get a professional service
from a Tax Specialista)

THIS PRIVILEGED VIDEO IS
FROM THE PERSONAL CONVICTION
AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

BIR Form 1901 - Application for Registration for Self-Employed and Mixed Income Individuals, Estates and Trusts

a) Permanently bound books of accounts for registration/stamping or the bound journals and/or ledgers;

b) Proof of Payment of Annual Registration Fee (BIR Form 0605) – current year.

a) Submit duly accomplished BIR Form 1901 at the RDO or concerned office under the Large Taxpayer Service having jurisdiction over the place where the head office and branch is located, respectively; and

b) Present the manual books of accounts for Stamping and registration purposes

Newly registered taxpayers shall present the manual books of accounts before use to the RDO or concerned office under the Large Taxpayer Service where the place of business is located for approval and registration.

As a general rule, registration of books of accounts shall be simultaneous with the issuance of Certificate of Registration and approved Authority to Print.

Documentary Requirements

a) Photocopy of the first page of the previously registered books;

b) New bound journals and/or ledgers;

c) Proof of Payment Annual Registration Fee (BIR Form 0605) – current year .

a) Accomplish BIR Form 1905 at the RDO or concerned office under the Large Taxpayer Service having jurisdiction over the place where the head office and branch is located, respectively;

b) Present the manual books of accounts at the RDO or concerned office under the Large Taxpayer Service where the place of business is located for Stamping and registration purposes.

The registration of a new set of manual books of accounts shall only be at the time when the pages of the previously registered books have all been already exhausted, provided, that the portions pertaining to a particular year should be properly labeled or marked by taxpayer. This means that it is not necessary for a taxpayer to register/stamp a new set of manual books of accounts each and every year.

Using the BIR Chief's Power to your advantage

Aryel Narvasa
0 Views · 5 days ago

First, the BIR Chief was reluctant to extend the filing of Annual Income Tax Return even if the public health and public safety dictate. He gave the taxpaying public more than what it is asking an extension to other relevant forms and documents. Thank you very much, Bossing BIR Chief. However, he did not touch the amnesty due date for the reason that he has no power and authority to do so. So, he asked the DOF Chief's approval, who signed the RR 5-2020. The enforceability of RR demands the lapse of 15 days from its publication in a newspaper of general circulation. BIR people must act faster. I am confident that the RMC extending the amnesty due date will be released after such 15 days. Please, Filipino taxpayers, do not worry much. Such RMC is due to come.
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.
More than 180 days from the date when the LoA was issued were wasted. Still, the revenue officers involved exerted no concrete and complete efforts to hold a closing conference prior to the preparation and delivery of the ‘Notice For Informal Conference’.
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.
It is imperative that the administrative penalty shall be imposed on the revenue officers involved without further hearing and demand thereof.
I culled from the relevant BIR revenue issuances that the penalty for the failure and refusal, and continuing failure and refusal to conduct and conclude an audit investigation is 6-month suspension without pay.
G.R No. 185371. The persuasiveness of the right to due process reaches both substantial and procedural rights and the failure of the CIR to strictly comply with the requirements laid down by law and its own rules is a denial of Metro Stars right to due process. G.R. No. 222743. The ease by which the BIR’s revenue-generating objectives is achieved is no excuse for its non-compliance with the statutory requirement under Section 6 and with its own administrative issuance.

Magng BIR -Accredited Tax Agent Na. Dalian mo na nga..

Aryel Narvasa
0 Views · 5 days ago

ETM's THREE SECRETS IN HANDLING BIR INITIATED PROBLEMS (1) KNOW THE BIR RULES, (2) ADVERTISE THE KNOWING OF THE BIR RULES, AND (3) APPLY THE BIR RULES Revenue Memorandum Circular No. 31-2016 dated 15 March 2016]

31 March 2016
The Commissioner of Internal Revenue has issued Revenue Memorandum Circular No. 31-2016 dated 15 March 2016 (the "Circular") to circularize the "Entry into Force, Effectivity and Applicability of the Philippines-Turkey Double Taxation Agreement" (the "Tax Treaty") on 11 January 2016.

The Circular states that under Article 28 of the Tax Treaty, the same shall have effect in respect of tax withheld at source on income paid on or after 1 January 2017, and on income in any taxable year beginning on or after 1 January 2017.

In invoking the Tax Treaty, the concerned Turkish resident income earner or his authorized representative should file an Application for Relief for Double Taxation (BIR Form 0901) together with the required documents pursuant to Revenue Memorandum Order 72-2010.Revenue Memorandum Order No. 25-2016 dated 12 June 2016]

15 June 2016
The Commissioner of Internal Revenue has issued Revenue Memorandum Order No. 25-2016 dated 12 June 2016 (the "Order") to supplement the guidelines and procedure in the conduct of investigation on the capacity of parties to acquire properties provided for in Revenue Memorandum Order No. 24-2016.

This Order added a procedure to be undertaken by the One-Time Transactions (ONETT) Team in determining, during the application of Certificate Authorizing Registration and Tax Clearance, the financial capacity of the buyer to acquire the subject property.

Under this Order, if the seller/transferor/assignor is a corporation or is a stranger to the buyer/transferee/assignee of the subject property and it is proven that the latter does not have financial capacity to purchase said property, it shall be presumed that the buyer/transferee/assignee have earned income that was undeclared and the taxes due thereon were unpaid.

In addition to any tax due on the sale/transfer/assignment of the subject property, income taxes shall be assessed against the buyer/transferee/assignee on that amount of consideration for which the latter cannot show proof of financial capacity for, on the taxable year when the sale/transfer/assignment of the subject property occurred.The guidelines and procedure provided under this Order are as follows:

Application for the issuance of Certificate Authorizing Registrations (CARs) and Tax Clearance (TCLs) covering the sale/transfer/assignment of properties under RMO No. 15-2003 and other related issuances shall be evaluated for possible audit or investigation.

Parties to the said transactions may be subjected to an audit or investigation to determine their capacity to hold and/or acquire properties. If the seller/transferor has no capacity over the subject property, the Revenue District Officer (RDO) may recommend the issuance of the electronic Letter of Authority (eLA) for approval of the Regional Director having jurisdiction over the parties concerned.

The One-Time Transactions (ONETT) Team shall undertake the following procedures:
Verify with the Integrated Tax System that the parties regularly file returns and report income sufficient to establish financial capacity.
Individuals not required to file income tax returns (ITRs) shall submit an affidavit stating the reason he/she is not required to file an ITR, his/her total annual income, and source of income, to establish his/her financial capacity.
Presentation of other documents may be necessary to establish financial capacity.
Financial capacity of the buyer to acquire the subject property shall be determined during the application of CARs and TCLs. If proven to have no financial capacity to acquire the property, the transaction is not a sale but a donation subject to donor's tax not CGT.
The lack of financial capacity of the seller/assignor/transferor shall not stop the processing and the issuance of the CARs and TCLs. The ONETT Team may recommend the issuance of eLA.

SEC General Information Sheet BIR Statement of Management Responsibility Understanding Sick Effect

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
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#emelinotmaestro
#kataxpayer

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

Statement of Management's Responsibility for Annual Income Tax Return

Aryel Narvasa
0 Views · 5 days ago

What is the best thing to do to protect yourself, your family and businesses from outside and unfriendly forces?

Analyses DOJ Resolution BIR subpoena duces tecum failure to submit books accounting record open case

Aryel Narvasa
0 Views · 5 days ago

Call 09173071316 or 09088807568
Revised Guidelines on Tax Investigation and
Issuance of Subpoena Duces Tecum
It is the responsibility of the taxpayers to comply with the
requests of the BIR to produce their books of accounts
and/or other records and documents in the course of a tax
investigation and/or access to records requests. Those
who will refuse to produce the requested documents and
records will be dealt with in accordance with these
guidelines.
After ten (10) calendar days from receipt of a Letter of
Authority (LA) and checklist of the requirements for the
audit or access to records request, a First Notice will be
issued to the taxpayer by the revenue officer signed by
himself and/or his group supervisor. If the taxpayer
ignores and continues to disregard the demand for the
submission of the required documents, a Second and
Final Notice signed by the Head of the Office concerned
shall be sent to the taxpayer after ten (10) calendar days
from receipt of the First Notice.
If the First and Second Notice fails to convince the
taxpayer to comply with the requirements the Head of the
Office shall request the issuance of a Subpoena Duces
Tecum (SDT) from the Legal Service of the BIR National
Office, Legal Division of the Regional Office, or any
other authorized office after ten (10) calendar days from
receipt of the Second and Final Notice. The authorized
office shall act on the request for the issuance of SDT
within five (5) calendar days from receipt of such request.
The SDT must be served immediately and the revenue
officer shall return a served copy to the office who issued
the same within five (5) calendar days from issuance
thereof.
Any taxpayer who refuses to comply with the subpoena
duces tecum may be charged of a criminal case against
the taxpayer for violation of Section 5 in relation to
Sections 14 and 266 of the National Internal Revenue
Code and/or may be charged for contempt under Section
3(f), Rule 71 of the Revised Rules of Court.
When there is a request for the dismissal of the cases
filed in court, the BIR shall concur upon payment of ten
thousand pesos (PHP 10,000.00) as penalty for the
delayed compliance and violations of pertinent revenue
regulations and upon submission of the requested
information. The Expanded Senior Citizens Act of 2003 was amended
to further grant our Senior Citizens, aside from the
twenty percent (20%) discount, an entitlement to the
exemption from the value added tax (VAT), if applicable,
for the exclusive use and enjoyment or availment of the
senior citizen on the following:
1. Purchase of medicines, including the purchase of
influenza and pneumococcal vaccines, and such
other essential medical supplies, accessories and
equipment to be determined by the Department of
Health (DOH) xxx;
2. Professional fees of attending physician/s in all
private hospitals, medical facilities, outpatient
clinics and home health care services;
3. Professional fees of licensed professional health
providing home health care services as endorsed
by private hospitals or employed through home
health care employment agencies;
4. Medical and dental services, diagnostic and
laboratory fees in all private hospitals, medical
facilities, outpatient clinics, and home health care
services, in accordance the rules and regulations to
be issued by the DOH, in coordination with
Philhealth;
5. In actual fare for land transportation travel in
public utility buses, public utility jeepneys taxis,
Asian utility vehicles, shuttle services and public
railways, including Light Rail Transit (LRT), Mass Rail
Transit (MRT), and Philippine National Railways
(PNR);
6. In actual transportation fare for domestic air
transport services and sea shipping vessels and the
like, based on the actual fare and advanced
booking;
7. On the utilization of services in hotels and similar
lodging establishments, restaurants and recreation
centers;
8. On admission fees charges by theatres, cinema
houses and concert halls, circuses, leisure a The BIR issued assessment notices to Kudos Metal
Corporation beyond the three-year prescriptive period,
but claims that the period was extended by the two
waivers executed by its accountant. The Supreme Court
ruled that the waivers are defective and hence, the
assessments issued by the BIR are void. When receiving a notice of audit from the BIR, don’t fret.
Worrying upon the receipt of a notice of audit from the BIR will result in unnecessary nervous tension. As we know, the notice of audit or a letter of authority (LOA) only means that the taxpayer’s case will be reviewed by BIR examiners. While it is true that a notice of audit means future work on the part of taxpayers, there are no tax findings yet at such time. So, worrying too much at the LOA stage is premature.

For all we know, the BIR’s audit may turn up only minimal findings. Unless you are a tax evader, there should be no reason to fear BIR examiners.

Part 3 Notice of Discrepancy 4 things to look for how and when to apply reducing assessment truly

Aryel Narvasa
1 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq
#itanongmunakaymaestro
#totoongtaxspecialista

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes
#itanongmunakayMaestro #emelinotmaestro #totoongTaxSpecialista #BIRletterofauthority #BIRnoticeofdiscrepancies

#taxbookkeeping bank and money transfer transaction best tax accounting entries to avoid deficiency

Aryel Narvasa
0 Views · 5 days ago

2021 Notice of Discrepancy Part 1 Understanding its ill or beneficial effects application of reliefs

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq
#itanongmunakaymaestro
#totoongtaxspecialista
#emelinotmaestro

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes
#itanongmunakayMaestro #totoongTaxSpecialista #emelinotmaestro #2021noticeofdiscrepancy #2021BIRletterofauthority #2021BIRdeficiencytaxassessment
We should understand the ill effects on not-knowing the effects on life and livelihood of a COMMON TAXPAYER... Help others to understand the NOD immediately.

Capacity to pay Ease of paying taxes VAT invoice gross selling price tax accounting system programs

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 255)M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit

Frequently Asked Questions June 14 2021 BIR deficiency assessment

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq
#itanongmunakaymaestro
#totoongtaxspecialista

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

BIR open cases letter of authority assessment notice registration retirement access letter

Aryel Narvasa
0 Views · 5 days ago

Call 09173071316 or 09088807568
Open cases
In 2002, I opened a small business – miniscule really – that my father funded. An Internet shop along Katipunan Avenue that I managed with a friend. We were right beside another Internet shop, and down the street there were two more Internet cafes. Which is to say we barely broke even every month.

In 2004, we closed shop. I was too young, too careless, to know that I needed to close the shop’s books with the BIR, or else they would continued to charge me for not filing taxes every month.

You got it: every month.

Fast forward to 2015, a little over a decade since. I get work that will pay me P60k, a major feat really for a freelancer. Before this, I was never asked for a receipt by the places I write for, and they’d tell me they were filing my taxes for me. Withholding tax, my payslips said. I had no reason to disbelieve it.

In the past, I wouldn’t even earn enough to be required to file my taxes. In the past, which is to say before this version of the BIR.

Getting back into the grid didn’t seem like a big deal to me – even as I believe it to be an injustice for freelancers like me who were being treated as “self-employed.”

When we checked if I could get myself those receipts, the BIR revealed that I had open cases from that old business, and since 2005, they have been charging me monthly for failing to close my books with their office.

Which means they are charging me now, for a business that closed down 11 years ago. They are charging me for a business that has been closed down since 2004, which has a business address that has ceased to exist – the building was sold and destroyed in 2006.

The BIR is charging me P60 thousand pesos as of June 2015. Exactly the same amount I’m supposed to get if and when I finally get my BIR receipt for this rare editing gig.

It’s like I’m earning this much for the first time, after a decade of blood sweat tears as freelancer, and all of it will go the BIR.
To set the context, let’s revisit the Philippine tax audit process. It starts with the issuance of a Letter of Authority (LoA), allowing the BIR to conduct the audit. After the examination of the taxpayer’s records, the BIR will issue a Notice for Informal Conference (NIC), containing preliminary findings and the schedule for the conference with the revenue officers.

If the BIR does not find the explanations or documents submitted at the conference satisfactory, a Preliminary Assessment Notice (PAN) will be issued. The taxpayer will have 15 days to reply. If the findings remain unresolved, the BIR will issue a Formal Assessment Notice and a Formal Letter of Demand (FAN/FLD). Within 30 days, the taxpayer must file for reconsideration or reinvestigation as a form of protest. Otherwise, the assessment shall become final and executory. In case of a request for reinvestigation, the taxpayer is given an additional 60 days from the filing of the protest to submit supporting documents.

The BIR then has 180 days to decide on the protest and issue a Final Decision on Disputed Assessment (FDDA). If the taxpayer disagrees with the FDDA, an appeal may be filed with the Commissioner of Internal Revenue (CIR) or the Court of Tax Appeals (CTA) within 30 days.

Under RR 11-2020, the deadline for filing of the following documents or correspondences which fall due within the quarantine period starting 16 March 2020 until 30 days from the lifting of the ECQ, shall be extended for “30 days from the date of the lifting of the quarantine:”

protests/replies to the NIC, PAN, and FAN/FLD;
submission of relevant supporting documents for requests for reinvestigation;
appeal to the CIR on assessments which have reached the FDDA stage; and
other similar letters and correspondences with due dates.
While not explicitly mentioned, the deadline for submission of documents in response to an LoA may also be extended under Item No. 4 above. Effectively, all tax investigation deadlines at the BIR are extended — from replying to the LoA to appeals to the CIR.

Initially, the BIR under RMC 31-2020 only extended the deadlines to filings/responses falling due within the ECQ. However, RR 11-2020 has expanded this to cover taxpayers whose deadline to respond falls due within 30 days from the date of the lifting of the ECQ.

Avoid tax mapping oplan kandado assessment notice subpoena duces tecum RESIBO.PH books of accounts

Aryel Narvasa
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BIR LoA aged over 180-days; Void it for P180+VAT, Limited Offer Only

Aryel Narvasa
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Duly acknowledge his receipt of the appropriate Letter of Authority upon its presentation by the Revenue Officer authorized to conduct the audit by affixing in the Letter of Authority the name of the recipient and the date of receipt. Hereunder is an overview of how tax assessment in the Philippines or BIR tax audit operates in the Philippines constituting how due process is served upon taxpayers involved in BIR tax investigation. Letter of Authority (LOA). Because there are a lot of BIR Revenue Officers, a Letter of Authority (LOA) is normally issued to When does audit begin? The audit process begins with the issuance and receipt of an electronic Letter of Authority (eLA or LOA) to a taxpayer who has been selected for audit. The checklist of documentary requirements must be discussed and clarified with the BIR as not all documents are applicable and Taxation is the lifeblood of the government. Through the collected taxes, the government is able to fund the increasing need of its people for infrastructure, education, health, etc. The Bureau of Internal Revenue (BIR) is the Philippine government's largest revenue collecting arm. For instance, a report on the results of a tax investigation must be submitted not later than 180 days (for non-Large Taxpayers) or 240 days (for Large Taxpayers) from the issuance of the Letter of Authority. With these new rules and the BIR's increasing revenue targets, one could expect a BIR audit sooner Even before the BIR issues the PAN, or better yet, even before the taxpayer receives a Letter of Authority for a BIR audit, the taxpayer will do well to review his records to ensure that the declarations in his tax returns are reconciled with those disclosed in his financial statements. Period to serve Letters of Authority. Here cometh the taxman. With the reported revenue collection falling below target and with the lifting of the suspension on tax audits, the Bureau of Internal Revenue (BIR) is expected to step up its investigations and assessments on taxpayers. Letter of Authority (LA). This is the usual letter given to start BIR audit. The Letter of Authority is an official document that authorizes BIR personnel to examine a Taxpayer's book of accounts and other records in order to know the Taxpayer's correct tax liabilities. • Memorandum of Assignment. It is either the assignment of your But do agents of the BIR have authority to examine records of taxpayers at will and/or without limitation? The Supreme Court in GR 178697, November 17, 2010, said there must be a grant of authority before any officer can conduct an examination or assessment. Equally important is ... given in the Letter of Authority (LOA) As a result, more taxpayers are receiving Letters of Authority and being subjected to various forms of BIR examination. ... one was in the given address, the BIR left the other copy of the letter notice in the mail box and served the other copy through registered mail which was evidenced by a registry receipt.On an administrative level, the basic standard operating procedure is for the BIR to issue a Letter of Authority to the taxpayer with the appointment of revenue officers who will conduct the audit and examination. The taxpayer is requested to submit documents which the revenue officers would need to conduct investigation. Within, beyond scope of Letter of Authority. Due to the number of assessments and tax-audit investigations being cancelled on account of the taxpayers' availment of the tax-amnesty program, the Bureau of Internal Revenue (BIR) began issuing new letters of authority (LA) for the examination of taxpayers' books of accounts Under Revenue Memorandum Order (RMO) No. 43-90, all audits/investigations should be conducted under a Letter of Authority (LOA). In relation to this, Revenue Audit Memorandum Order (RAMO) No. 01-00 requires that the LOA be served or presented to the taxpayer within 30 days from its date of issue.To start the audit, the BIR selects a taxpayer and requests documents from him through a the letter of authority (LOA) or a tax verification notice (TVN). The LOA or the TVN is sent to the taxpayer to inform him of the audit process. As a general rule, a taxpayer can only be audited once for a taxable year.

Uber-Accountant and Grab-Tax Consultant @ TaxMapping.com (Apps)

Aryel Narvasa
0 Views · 5 days ago

Even if you have little Knowhow in Taxation, Don't Worry because ETM will Train you to be a highly sought and paid Tax Bookkeeper, Letter of Authority Specialist, Subpoena Duces Tecum Specialist or Benchmarking Specialist. Clients all over the Philippines will search and get you through the Apps (TaxMapping.com). For complete package, watch the video below and share its link to others.

(Here is the deal)
Refer 15 friends, relatives and business associates to register, pay and attend (RPA) the November event. ETM will train you free of charge for the course 'LETTER OF AUTHORITY SPECIALIST' (Affiliate Program is now accessible @ EmelinoTMaestro.com). Study Now Pay ETM Later Plan is now available. Its terms and conditions are available upon request.

Substantiation Requirements CRM & POS 102

Aryel Narvasa
0 Views · 5 days ago

Petitioner argues that the deductions from its gross income for the taxable year 1997 were duly substantiated with sufficient evidence in accordance with Section 34(A)(1 )(b) of the National Internal Revenue Code of 1997, to wit: "(b) Substantiation Requirements - no deduction from gross income shall be allowed under Subsection (A) hereof unless the taxpayer shall substantiate with sufficient evidence, such as official receipts or other adequate records: (i) the amount of the expense being deducted, and (ii) the direct connection or relation of the expense being deducted to the development, management, operation and/or conduct of the trade, business or profession of the taxpayer." It further asserts that based on the afore-quoted provision of law, the legislature did not intend to limit the manner of substantiating deductions through official receipts or invoices but also by means of other adequate records. To bolster its stance, petitioner cited the case of Paper Industries Corporation vs. Commissioner of Internal Revenue\ where this Court, sitting as a Division, set the basic principles governing deductions, to wit:1. The taxpayer seeking a deduction must point to some specific provision of the statute in which that deduction is authorized; 2. He must be able to prove that he is entitled to the deduction which the law allows; and 3. Adequate records should be kept to support deductions. Petitioner contends that the documents adduced in support of the deductions for ordinary and necessary expenses are more than sufficient to substantiate its claimed deductions. The cash vouchers submitted in evidence by petitioner were accompanied by other documents like certifications, lease contracts, showing beyond doubt that the deductions claimed by petitioner are bona fide business expenses incurred in the conduct of its trade or business. In addition to the aforesaid documents, petitioner avers that the expenses claimed by petitioner as deductions were subjected to the applicable expanded withholding taxes duly remitted to the Bureau of Internal Revenue. These certificates of remittance give credence if not prove beyond doubt that the questioned/disallowed deductions are bona fide expenses of petitioner. Furthermore, petitioner argues that in a number of cases, this Court allowed deductions for ordinary and necessary business expenses on the basis of cash vouchers issued by the taxpayer and/or certifications issued by the payee evidencing receipt of interest on a loan as well as agreements relating to the imposition of interest.

Retail tax accounting non vat bookkeeping vat registered resibo.ph electronic invoicing accpt intern

Aryel Narvasa
0 Views · 5 days ago

How to comply with the Checklist of Requirements #membershipavailalbe

Aryel Narvasa
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What you don't know about the BIR Form 1701Q? The Instructions

Aryel Narvasa
0 Views · 5 days ago

Accomplishing the BIR Form 1701Q for individuals who are either exempt from income tax but liable to sales tax, exempt from sales tax but liable to income tax and liable to income tax and sales tax is somewhat a taunting task. Not anymore for there are series of lectures, workshops and trainings available and accessible to you. Just follow the step by step instructional videos that deal with the contexts and contents of the BIR Form 1701Q. Happy learning.

How to File for BIR FORM NO. 2316

Aryel Narvasa
0 Views · 5 days ago

In this video, we discuss how to properly fill up BIR- Form no. 2316
Disclaimer: we are using the EBIR app, might not apply at other applications.

Music used from: https://freetousemusic.com
https://www.youtube.com/freetousemusic
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Link : https://youtu.be/YEqR7cSSLTU
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Link : https://youtu.be/y7KYdqVND4o
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♪ Sunset (Prod. by Lukrembo)
Link : https://youtu.be/gv7hcXCnjOw
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EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
0919 892 2399 and emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0917 307 1316 and katax.guia@gmail.com

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91
Together we can REDUCE an assessment United we can STOP the harassment

Visit our websites:
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https://kataxpayer.com/
https://taxspecialista.legal/

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Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

#taxbookkeeping Benefits No accounting entries books of accounts

Aryel Narvasa
0 Views · 5 days ago

BIR Form 1601EQ, Filling Up Correctly

Aryel Narvasa
0 Views · 5 days ago

This video explains the two (2) important documents which will guaranty that you will no longer receive an additional deficiency tax assessment from the BIR. Thanks for sharing this video to others.☎️☎️☎️☎️☎️☎️
Call 02-9216107 to know when and where the Free Tax Event (No Fee to Be Collected) about BIR Open Cases Specialista and BIR Lifestyle Checking Specialista will be held near your place while availing the Buy Book Policy, you may attend (for free) the BIR Tax Mapping Specialista so that you will no longer close shop whenever the BIR Tax Mapping Operations are on-going in your area. Bonus: ETM will protect you from BIR Tax Mapping's harassment, abuse and harm. JUST ATTEND THE BIR TAX MAPPING SPECIALISTA EVENT AND GET THE ETM-PROTECTION FOR 12-MONTH PERIOD. (Comment now the place where you want ETM to conduct the above and important TAX EVENTS). Email him at TaxMappingApps@gmail.com
Returns and Payment of Taxes Withheld at Source.
(A)Manner, Venue and Time of Filing of Withholding Tax Returns and Payment
of Taxes Withheld at Source - Taxpayers mandated to electronically file and pay
shall use the BIR’s electronic system, while those not mandated has the option to
either use the said electronic system, or file with the Authorized Agent Banks
(AABs) under the jurisdiction of the Revenue District Office where they are
registered. Withholding agents located at municipalities where there is no AAB,
the returns shall be filed with the Revenue Collection Officer assigned in the said
municipality. The filing of the withholding tax returns (BIR Form No. 1601EQ for
creditable withholding tax and Form Nos. 1602 for final tax on interest on bank
deposits, 1603 for final tax withheld on fringe benefits, and 1601FQ for all other
final withholding taxes) and payment of the taxes withheld at source shall be made
not later than the last day of the month following the close of the quarter during
which the withholding was made.
For this purpose, the quarter shall follow the calendar quarter, e.g., for taxes
withheld during the quarter ending March 31, the same shall be remitted by the
withholding agent on or before April 30. The return filed shall be accompanied by
the Quarterly Alphabetical List of Payees (QAP), reflecting the name of income
payees, Taxpayer Identification Number (TIN), the amount of income paid
segregated per month with total for the quarter (all income payments prescribed as
subject to withholding tax under these regulations, whether actually subjected to
withholding tax or not subjected due to exemption), and the total amount of taxes
withheld, if any.
Considering that taxes withheld by the withholding agents are held in trust for the
government and its availability is an imperious necessity to ensure sufficient cash
inflow to the National Treasury, withholding agents shall file BIR Monthly
Remittance Form (BIR Form No. 0619E and/or 0619F) every tenth (10th) day of
the following month when the withholding is made, regardless of the amount
withheld. For withholding agents using EFPS facility, the due date is on the
fifteenth (15th) day of the following month. Withholding agents with zero
remittance are still required to use and file the same form.
In the case of sale of shares of stocks not traded thru a local stock exchange and
sale of real property considered as capital asset, the filing and payment of the tax
due thereon shall be made within thirty (30) days after the sale or disposition using
BIR Form No. 1707 and 1706, respectively. For sale of real property considered as
ordinary asset, the remittance of tax withheld shall be made on or before the tenth
(10th) day following the month of transaction using BIR Form No. 1606.

Joint ventures involving foreign contractors may also be treated as a nontaxable
corporation only if the member foreign contractor is covered by a
special license as contractor by the PCAB of the DTI; and the construction
project is certified by the appropriate Tendering Agency (government office)
that the project is a foreign financed/internationally-funded project and that
international bidding is allowed under the Bilateral Agreement entered into by

BIR Letter of Authority LoA cancel in 30 days RAMO 1-2000 stop BIR audit subpoena duces tecum

Aryel Narvasa
0 Views · 5 days ago

Call 09173071316 or 09088807568
The Supreme Court ruling in the case of “Medicard Philippines, Inc. vs. Commissioner of Internal Revenue” (G.R. No. 222743, April 5, 2017) states that no assessments can be issued or no assessment functions or proceedings can be done without the prior approval and authorization of the Commissioner of Internal Revenue (CIR) or his duly authorized representative through a LOA. Any tax assessment issued without an LOA is a violation of the taxpayer’s right to due process and is therefore “inescapably void.” Prior to that, the taxpayer can be issued a letter notice to notify the taxpayer of any discrepancy in the reports. Letter notices cannot replace LOAs, and as such do not authorize further examinations or assessments.

This applies even if the letter notice already contains the exact deficiency determined via the BIR’s database. In such cases, letter notices will need to be converted into letters of authority before assessments can be issued.

LOAs need to be specific, containing which types of taxes will be audited and for what taxable year. While sanctioning the audit of all types of taxes is allowed, LOAs can only cover one taxable year. For audits of multiple years, separate LOAs need to be issued.

The LOA needs to be served to the taxpayer within 30 calendar days of its issuance, otherwise it is voided and will need to be revalidated.

Once the LOA has been issued, the actual audit can begin. The LOA will contain which documents need to be submitted to the BIR. Failure to provide the requested documents will subject the taxpayer to the issuance of Subpoena Duces Tecum.
Fundamental to this is Section 228 of the Tax Code, as amended. It clearly requires that the taxpayer be notified in writing that he is liable for deficiency taxes through the issuance and delivery of notices –i.e. Preliminary Assessment Notice (PAN), Formal Letter of Demand and Final Assessment Notice (FLD/FAN). He must be informed of the facts and the law upon which the assessment is made; otherwise, such issued notice shall be deemed void. Moreover, the same provision requires that the decision of the Commissioner of Internal Revenue (CIR) or his duly authorized representative on a disputed assessment state the facts, laws, and rules and regulations, or jurisprudence on which such decision is based. Failure to do so would invalidate the Final Decision on a Disputed Assessment (FDDA).

In May 2019, the BIR issued Revenue Memorandum Order (RMO) No. 40-2019 prescribing the procedures for the proper service of assessment notices with the provisions of Section 3.1.6 of Revenue Regulations (RR) No. 18-2013.

The issuance provides that the assessment notices (i.e. PAN, FLD/FAN, and FDDA) shall be served to the taxpayer by delivery of a notice through personal service to his registered or known address, or wherever he may be found.

Only in cases where personal service is not possible (e.g. when the taxpayer is not present at the registered or known address), the Revenue Officers (ROs) assigned to the case shall serve the notice either by substituted service or by mail. In a substituted service, the assessment notice may be left at the taxpayer’s registered address with his clerk or with a person having charge thereof. The same shall also apply if the known address is a place where the business activities of the taxpayer are conducted. However, if the known address is the place of residence, substituted service can be made by leaving the copy with a person of legal age residing therein.

In cases where no person is found at the party’s registered or known address, or a party is found but refuses to receive the assessment notice, the ROs may resort to constructive service by bringing a barangay official and two (2) disinterested witnesses (i.e. persons of legal age other than employees of the BIR) so that they may personally observe and attest to such absence or refusal, as the case may be. CTTO
Emelino T Maestro
TaxSpecialista
Konsulta App
Resibo.PH

Tax Agent Accreditation

Aryel Narvasa
0 Views · 5 days ago

May PAG-ASA pa?
Trabaho at Negosyo for
Non-passers of CPA Board Exams
and Office-Seat-Warmers.
Attend and Be Empowered November 19, 2016,
UP Diliman Campus
2pm-onwards
How to get a professional license from
the Bureau of Internal Revenue (TAX AGENT LICENSE)
Reserve a slot here: http://emelinotmaestro.com/eve....nt/acccredited-tax-a

Megaworld Corporation What is behind its proposed closure BIR grounds to suspend businesses

Aryel Narvasa
0 Views · 5 days ago

Together we can REDUCE an assessment United we can STOP the harassment

FREE BOOK _ https://drive.google.com/file/....d/1eHZZaVUdkS62-1HQG

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JOIN TAX SPECIALISTA _ https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

Contact us at: emsm@kataxpayer.com for this event
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0917 307 1316 and katax.guia@gmail.com

Visit our websites:
https://emelinotmaestro.com/
https://kataxpayer.com/

Like, Subscribe, and Follow us on Social Media:
TaxSpecialista YouTube Channel: https://www.youtube.com/c/EmelinoTMaestro
Kataxpayer Facebook Fan Page: https://www.facebook.com/KATAXPAYER
TaxSpecialista Discord Server: https://discord.gg/GPAyVD5ATu

Support our campaign for the passage and ratification of the General Tax Amnesty. Sign and share this petition now! http://chng.it/Mp7f4z5z

Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

BIR registration retirement deficiency assessment open case BIR Forms open case stop filer protest

Aryel Narvasa
1 Views · 5 days ago

Call 09173071316 or 09088807568
RMC No. 2-2020 Mandates all Revenue District Offices to require all gasoline stations to submit a sworn declaration of Inventory of Diesel, Gasoline and Kerosene as of December 31, 2019 RMC No. 3-2020 Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) RMC No. 5-2020 Publishes the Daily Minimum Wage Rates in Cordillera Administrative Region (CAR) under Wage No. RB-CAR-20 RMC No. 6-2020 Extends the Submission of Sworn Declaration of Inventory per branch as of December 31, 2019, on or before January 31, 2020 RMC No. 7-2020 Suspends the deadlines in the acceptance of tax returns and payment of Internal Revenue Taxes of Taxpayers in the province of Batangas RMC No. 10-2020 Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirement RMC No. 12-2020 Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) RMC No. 14-2020 Clarifies the taxability of the Bangko Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No. 7653 (The New Central Bank Act) and other existing laws and revenue issuancesRMC No. 17-2020 Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E)
RMC No. 17-2020 Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) RMC No. 24-2020 Provides the transitory procedures for compliance with the Administrative Requirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act (RA) No. 11346, as further amended by RA No. 10963 and for other purposes, as further amended by RA No. 11467 RMC No. 26-2020 Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M RMC No. 29-2020 Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon RMC No. 29-2020 Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon RMC No. 40-2020 Publishes the full text of the Implementing Rules and Regulations of RA No. 11256 (An Act to Strengthen the Country’s Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes) RMC No. 41-2020 Extends the time for filing of application for new Authority to Print Receipts/Invoices of taxpayers with expiring principal and supplementary receipts/invoices and extends the use of expired principal and supplementary receipts/invoices RMC No. 50-2020 Reiterates RR No. 10-96 implementing the provisions of Sections 9 and 18 of RA No. 7686 (An Act to Strengthen Manpower Education and Training in the Philippines by Institutionalizing the Dual Training System as an Instructional Delivery System of Technical and Vocational Education and Training, Providing the Mechanism, Appropriating Funds Therefore and for Other Purposes) RMC No. 62-2020 Publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of Health RMC No. 66-2020 Circularizes Republic Act No. 11364, entitled "An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority" RMC No. 79-2020 Provides the guidelines in the filing of various returns and payment of tax due thereon by taxpayers under the jurisdiction of National Capital Region, Bulacan, Cavite, Laguna and Rizal

Estate Tax Amnesty 2018, Avoiding BIR Tax Evasion

Aryel Narvasa
0 Views · 5 days ago

Drug war - Duterte's banner program gets first mention. He says it will be "relentless" and "as chilling as the day it began." Slams human rights groups for criticizing the anti-drug campaign.

Corruption - Thanks Congress for passing the Ease of Doing Business Act. Says all agencies must simplify processes and cut red tape. Says he's had to fire "friends" due to corruption.

Mindanao promise - Vows "significant increases" in Mindanao's budget

Bangsamoro law - Promises to sign the Bangsamoro Organic Law within "48 hours" after Malacañang receives Congress' approved version.

Marawi siege - Recognizes soldiers and police who died fighting in Marawi City. Says government welcomes with open arms terrorists who surrender to authorities.

Foreign policy - Vows to pursue an "independent foreign policy." Mentions ties with Southeast Asian countries but spends bulk of this portion on benefits of "reenergized" ties with China and commitment to "defend our interests in the West Philippine Sea."

Overseas Filipino workers - Condemns deaths and abuses suffered by Filipino migrant workers at the hands of foreign employers. Says OFW rights to be his administration's "foremost foreign policy concern."

Contractualization - Says government efforts have led to regularization of 300,000 workers. Calls on Congress to pass a law prohibiting all forms of contractualization after admitting his executive order won't suffice.

Coconut farmers - Asks Congress to pass bills creating a Coconut Farmers' Trust Fund, one of his campaign promises.

Telecommunications, internet - Reiterates promise to ensure reliable, affordable, and secure telecommunications services. Says terms of reference for 3rd telco player is almost ready. Promises the lowering of interconnection rates between all players to ensure improvements in the entire sector.

Bong Go - Mentions his aide's name in relation to "consultations" with the public and establishing "malasakit centers." Go is said to have plans to run for senator in 2019. (READ: Do Bong Go's donations, billboards violate government ethics code?)

Boracay closure - Justifies the island's closure as an environmental protection measure. Warns local government units to enforce laws and not wait for the national government to "swoop in."

Land use act - Calls on Congress to pass a law creating a national land use policy, legislation that has been pending for two decades.

Disaster management - Calls on Congress to pass a law creating a disaster management department with more powers and resources than existing disaster response agencies.

Warning to miners - Tells "irresponsible miners" to stop destroying watersheds, forests, and bodies of water. Says natural resources must benefit all Filipinos, not just the rich.

Tax reform - Insists Tax Reform for Acceleration and Inclusion law must not be repealed despite criticism it has contributed to inflation. Tells Congress he wants to sign TRAIN Package 2 by the end of 2018. Mentions by name the lawmakers who filed versions of the bill. Calls on Congress to pass all other tax reform packages.

Health - Calls on Congress to pass the universal health care bill. Mentions Presidential Spokesperson Harry Roque, author of the bill when he was Kabayan representative, by name. Roque is also said to be running for senator in 2019.

Federalism - Thanks his Consultative Committee for their draft federal constitution. Insists that Filipinos will support the shift to a federal system of government.

BIR 10 day surveillance oplan kandado handling successfully without selling treasures and souls

Aryel Narvasa
0 Views · 5 days ago

BIR Penalty for No Entry Books of Accounts

Aryel Narvasa
0 Views · 5 days ago

This video tackles the penalties that await for having books of accounts with no entries.

DISCLAIMER: The Study Now, Pay ETM Later (SNPEL) Program is no longer available.

References:
Revenue Regulations No. 7-2015
Revenue Memorandum Order No. 19-2007
Section 248, NIRC
Section 204, NIRC

Tax Agent accreditation overstepped Accountancy Law CPA won over SEC practice restrictions

Aryel Narvasa
0 Views · 5 days ago

Adherence to laws and regulations is essential for the success and sustainability of a CPA practice, and even more so in a scenario where restrictions imposed by the SEC have been ruled void by the Philippine Supreme Court. The lifting of these restrictions opens up new opportunities for small CPA to attract larger clients and grow their businesses, while still maintaining professional and ethical standards. Here are some strategies that small CPA may want to consider to take advantage of these new opportunities: 👍LIKE, click mo, para talino Pilipino 👍Specialization: Focusing on a specific niche or industry can help small CPA differentiate themselves and attract clients who are looking for expertise in that area. 👍Networking: Building relationships and networking with other professionals in the industry, such as lawyers and financial advisors, can help small CPA identify potential clients and refer business to each other. 👍Quality services: Providing high-quality services and building a reputation for delivering value to clients can help small CPA attract new business and retain existing clients. 👍Marketing: Investing in marketing efforts, such as creating a strong online presence, can help small CPA reach a wider audience and attract new clients. 👍Collaboration: Collaborating with other small CPA, such as by forming alliances or sharing resources, can help increase their capacity and competitiveness, and attract larger clients. By focusing on these strategies and joining or collaborating with TaxSpecialista 09088807568, while also adhering to all relevant laws and regulations, and maintaining professional and ethical standards, small CPA can increase their business opportunities and achieve success in the long term. 👍Join the TaxBookkeeping Workshops, Text Guia at 09173071316 (usually replies within 48 hours) 👍Thank you po

Membership link: https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF

Text, Call, Email
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0922 801 0922 and emsm@kataxpayer.com
0917 307 1316 and katax.guia@gmail.com
taxspecialista@kataxpayer.com

.............................................. DEED OF DONATION
KNOW ALL MEN BY THESE PRESENTS:
This Deed of Donation made and executed by [donor's name], of legal age, Filipino, and with postal address at [donor's address] and TIN [insert 9-digit number], hereinafter referred to as the DONOR, in favor of EMELINO T MAESTRO, CPA, of legal age, Filipino, and with postal address at Unit 101 Saga Centre 62 Scout Chuatoco Barangay Roxas, 1113 Quezon City and TIN 129 596 230 0000, hereinafter referred to as the DONEE, witnesseth:
That the DONOR, of his/her own free will and accord, hereby donates and transfers to the DONE the sum of [amount in words] (Php [amount in figures]) in cash, Philippine Currency, as an act of liberality, which amount shall be considered as a full and complete donation, without any condition or reservation whatsoever.
That the DONOR hereby declares that the above-described cash donation is his/her absolute and exclusive property and is free from any encumbrance or lien.
That the DONE hereby accepts the above-described cash donation and binds himself/herself to hold the same in trust and to use the same for the purpose for which it is intended.
IN WITNESS WHEREOF, the parties have hereunto set their hands this [date] in [place].

................................Donor ..................................................Donee
WITNESSES:

..............................................DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

Visit our websites:
https://emelinotmaestro.com/
https://kataxpayer.com/
https://taxspecialista.legal/

Like, Subscribe, and Follow us on Social Media:
TaxSpecialista YouTube Channel: https://www.youtube.com/c/EmelinoTMaestro
Kataxpayer Facebook Fan Page: https://www.facebook.com/KATAXPAYER
TaxSpecialista Discord Server: https://discord.gg/GPAyVD5ATu

GO TO KATAXPAYER FACEBOOK _ https://facebook.com/becomesupporter/KATAXPAYER/

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Dangerous BIR Form Do Not Sign

Aryel Narvasa
0 Views · 5 days ago

Membership link: https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF
Contact us through
emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0922 801 0922 c/o ETM Tax Agent Office
0917 307 1316 and katax.guia@gmail.com

DEPOSIT YOUR DONATIONS
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This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Why bir officials are still corrupt Assessment notice Letter of Authority TIN registration NOD PAN

Aryel Narvasa
0 Views · 5 days ago

How to create prepare contract for submission to clients tax accounting tax case handling apprentice

Aryel Narvasa
1 Views · 5 days ago

Call 09173071316 or 09088807568
The bookkeeping services agreement is between a client and a bookkeeper to provide accounting services for a one (1) time or monthly basis. The bookkeeper will most likely have access to banking records, receipts, revenue details, and other financial information. Therefore, it’s imperative that the bookkeeper that is selected is someone who can be trusted.

Retainer – Advance payment to the accountant to begin their services. Common for larger accounting tasks or before tax filing and reporting.

Table of Contents
What Does a Bookkeeper Do?
How Much Do Bookkeepers Make?
Salary
Hourly Rate ($/hr)
(Video) Bookkeeping Accounting Services Agreement – EXPLAINED
How to Write a Bookkeeper Services Agreement
What Does a Bookkeeper do?
A bookkeeper, who is most likely an accountant, is someone that is hired to create a process for managing the records of a business or individual for internal financial reports and tax returns. The management tasks of a professional bookkeeper vary depending on the client; however, they may be asked to oversee any of the following:

Accounts Payable
Accounts Receivable
Bank Reconciliation
Bill Payment
Budget Preparation
Customized Reports
Detailed General Ledgers
Financial Statements
General Bookkeeping
Payroll and Check Registers
How Much do Bookkeepers Make?
Factors impacting a bookkeeper’s salary include overall experience,

On the other hand, taxation for leases generally remains unchanged since the issuance of Revenue Regulations (RR) No. 19-86 on Jan. 1, 1987 which prescribes the rules to govern the tax treatment of lease agreements.

As we all know, accounting standards and tax rules differ in many instances, and PFRS 16 is no exception. The purpose of this article is to provide a useful reference for taxpayers in knowing and dealing with the differences of accounting and tax rules for leases.

SHORT-TERM LEASE AND LEASE FOR LOW VALUE ASSETS
PFRS 16 defines short-term lease as a lease with a lease term of 12 months or less but taking into consideration the renewal options. On the other hand, lease for low-value assets is a lease for which the underlying asset is of low value
TAX RULES
RR No. 19-86 defines a lease as an agreement between a lessor and a lessee giving the lessee possession and use of a specific property upon payment of rentals over a period of time (which may be definite or indefinite). The equivalent of short-term lease or lease for low value assets for tax purposes is an operating lease.

Operating lease is defined in RR No. 19-86 as a contract under which the asset is not wholly amortized during the primary period of the lease, and where the lessor does not rely solely on the rentals during the primary period for his profits but looks for the recovery of the balance of his costs and for the rest of his profits from the sale or re-lease of the returned asset of the primary lease period.

LESSEE TAXATION
In an operating lease, the lessee may deduct the amount of rental actually due under the lease agreement during the year. This is subject to 5% expanded withholding tax (EWT).

In addition to the rent actually paid or payable to the lessor, the lessee should also report all the expenses/costs which under the terms of the agreement the lessee is required to pay or for the account of the lessor, as additional rental expense/cost which is also subject to 5% EWT. An example is the real property tax on the leased property if paid by the lessee should be claimed by the lessee as rental expense/cost and not as tax expense.

In case the lessee pays advance/prepaid rentals, if the lessee adopts the accrual basis of accounting, according to tax rules, the lessee should treat the advance/prepaid rentals as an asset subject to 5% EWT at the time of payment. These shall be claimed as deductible at the time of its application to the lease.

If the lessee, on the other hand, adopts the cash basis of accounting, the advance/prepaid rentals are deductible items at the time of payment provided the advance/prepaid rentals do not extend beyond 12 months. Otherwise, advance rentals/prepaid rentals corresponding to the period beyond 12 months shall be accounted for as an asset and will be claimed as deductible items at the time of its application to the lease. For withholding tax purposes, the entire advance/prepaid rentals including those for the period beyond 12 months shall be subject to 5% EWT at the time of payment.

With respect to security deposit for the faithful performance of certain obligations of the lessee, the lessee, whether adopting accrual or cash basis of accounting, should treat the same as an asset and not subject to 5% EWT at the time of payment because of its being in the nature of a conditional deposit. These deposits shall be claimed deductions subject to 5% EWT at the time of its application to the lease.

Seven people who are responsible for my persistent activities

Aryel Narvasa
0 Views · 5 days ago

Accomplish WDL-BIR Form No. 1301 or ITS BIR Form No. 0700, whichever is applicable, in quadruplicate (Annex 300-1.27);

Accurately fill-up the form, more particularly on thename and address of the taxpayer, the amount of tax due,the date of assessment, the applicable tax type, taxable period, and the assessment number.

The amount to be reflected in the warrant shall be the total amount of delinquency tax assessed for each type of tax including surcharge and interest, except compromise penalty, against a particular taxpayer as a result of investigation or audit, surveillance, etc. or for self-assessed taxes (i.e., returns filed with no payment or underpayment, dishonored checks, second installment etc.);

2. Forward the accomplished form, together with the docket of the case, to the duly authorized official for affixture of his/her signature thereon; and

3. Indicate the WDL number and post all relevant information in the Warrant Register maintained in the Office of the RDO/LTDO/LTCED in the manner prescribed in RR No. 3-69 and RDAO No. 1-2001.

The RD/RDO/LTDO Chief/ACIR-LTS or their authorized representative shall:

1. Review and sign the accomplished WDL; and

2. Return the signed WDL to the Revenue Officer/Seizure Agent for recording of the same in the Warrant Register and service thereof to the taxpayer.

Procedures in the Actual Service of the WDL

The actual service of a WDLoccurs when thetaxpayer or his/her/its duly authorized representative acknowledges the receipt of the warrant by voluntarily signing his/her name on the receipt portion of the warrant.

The Revenue Officer/Seizure Agent shall serve the WDL to the taxpayer within ten (10) days from receipt of the signed WDL.

If the taxpayer is located and is willing to acknowledge the receipt of the WDL:

a. For the individual taxpayer, the Revenue Officer/Seizure Agent shall:

Require the taxpayer/authorized representative, or a member of his household, of legal age and with sufficient discretion to sign on the acknowledgment receipt portion of all the copies of the warrant;

Ascertain the identification of the receiving party through the presentation of valid identification (ID) [e.g. those issued by government agencies such as the driver’s license by the Land Transportation Office (LTO), the Social Security System (SSS) ID and the Government Security and Insurance System (GSIS)]. Reflect the particulars of the ID presented by the authorized representative in the WDL;

Indicate the actual date and time of the service of the warrant;

Sign over the printed name as the service officer/seizure agent of the warrant and indicate the office address and the telephone number where he/she can be contacted by the taxpayer or his/her duly authorized representative;

Give the duplicate copy of the warrant to the taxpayer or his duly authorized representative;

Attach the original copy of the warrant received by the taxpayer and the other copies thereof to the docket;

Prepare and submit a progress report (Annex 300-1.28) to the RDO/LTDO/ LTCED Chief not later than the following day of the actualservice of the warrantand attach the same to the docket (Refer to CM 305.2.1-Notice of Tax Lien (NTL)/CM 305.3-Distraint of Personal Property/CM 307-Monitoring Warrant Enforcement).

b. If the taxpayer is a corporation, the Revenue Officer/Seizure Agent shall:

1. Serve the WDL to the President, Vice-President, Manager, Treasurer or Comptroller or to any responsible person of the corporation; and

2. Perform all the procedures as in the case of an individual taxpayer described above.

Procedures in the Constructive Service of the WDL

If the taxpayer (individual or corporation) refuses to acknowledge the receipt of the WDL, the Revenue Officer/Seizure Agent shall:

1. Indicate the date and time of the service of the warrant on the acknowledgement receipt portion;

2. Have two (2) credible witnesses, preferably two officers of the BIR, sign in the spaces provided for the witnesses;

Part 1.. Handling BIR Open Cases when BIR Officials do not like you to close permanently..

Aryel Narvasa
0 Views · 5 days ago

SUBSCRIBE NOW. Please share your tax problems and experiences by commenting them hereunder. Also, you can request for a tax topic that you want me to discuss. The most common errors of many Filipino-taxpayers is their FAILURE to remove the "IGNORANCE OF THE TAX CODE" from the business operations and daily lives. To help and assist them in combating this DISABILITY, they need to understand and apply the TACTICS AND TECHNIQUES in dealing with DIFFICULT AND CORRUPT BIR OFFICIALS AND GOVERNMENT EMPLOYEES. The TAX topics that are worth discussing include the BIR Letter of Authority, Subpoena Duces Tecum, Tax Mapping, Oplan Kandado, Tax Evasion Investigation and how to FILL, FILE. FORM (How to fill up and file a BIR Form?) To reach me, please call my mobile numbers 09173071356, 09173071316, 09399052638, 09088807568 and 09178132675 today..
/Applications/OBS.app/Contents/MacOS/OBS; exit
Stop. Reduce. Close. These are the objectives of those who have mountains of Open Cases/Stop-Filers. Some had received a verbal advise that 400k pesos shall be paid immediately for 400 open cases. You alone has to power and authority to STOP, REDUCE & CLOSE these BIR Open Cases FOREVER. Please inform Boyet Bas, Yljien, Fatima, Les, Manny, Arman, Tess, Jenny and Gie that the important solution to achieve the above objectives will expire on April 23, 2020.... ETM is accepting Applications For Registered Tax Specialista ... or Taxpreneur... FREE Training from BIR LoA to DOJ Subpoena will start immediately.... Send your Application-resumè, COR and 2x2 picture to Joey at Unit 203 STG Corporate Centre, 76 Timog Avenue, Quezon City.... 09173071316 today
IMPORTANT:
Accounts Receivable (AR) – refers to the amount of tax due from a taxpayer who
failed to pay the same within the time prescribed by law for its payment arising from
(1) a self-assessed tax, or (2) a deficiency tax assessment issued by the Bureau.
3. Delinquent Account (DA) – an AR which arise from an unpaid self-assessed tax or
an assessment which is already final and executory due to the following:
3.1. fa(CTA) within thirty (30) days
from receipt of the decision denying the protest.
4. Collectible DA – FAN/FDDA- refers to AR emanating from a Final Assessment
Notice (FAN) or Final Decision on Disputed Assessment (FDDA) issued by theMy heart really is with the DRINKS DEALERS because they suffer a lot financially, mentally, emotionally and physically. It is a hard work but the pay is so small for them to survive lawfully. This video will help them revisit their options and guide them to a lawfully peaceful path. Place your questions below so that Len and Sonia may have the chance to answer these questions. Thanks 01973071356 and 09399052638
Bureau for deficiency internal revenue taxes. In addition, AR/DA covered by
approved installment plan shall be included in this classification.
5. Collectible DA – Unpaid Self-Assessed Taxes – refers to AR resulting from any of
the following:
5.1. Tax due per return filed by taxpayers who failed to pay the same within the
time prescribed for its payment; or
5.2. Non-payment of the 2nd installment due from individual taxpayers who availed
of installment payments of income tax under Sec. 56 (A) (2) of the Tax Code,
as amended.
6. Collectible DA - Dishonored Checks – refers to AR resulting from tax payment
made thru bank draft or check but was denied by drawee-bank due to drawertaxpayer’s insufficiency of funds in his/her/its bank accounts, accounts closure, or
for other reasons of dishonor as prescribed under the Negotiable Instruments Law.
7. Collectible DA – With Offer to Compromise – refers to accounts covered by an
application for the availment of the compromise settlement program of the Bureau,
or the taxpayers have offered to compromise the deficiency taxes due from them
under Sec. 204 (A) of the Tax Code, as amended.
8. Collectible DA – With Application for Abatement – refers to accounts wherein
taxpayers have applied for abatement under an abatement program offered by the
Bureau or have requested for abatement under Sec. 204 (B) of the Tax Code, as
amended.
9. Uncollectible DA – Suspense – refers to DA where any of the following
circumstances are present:Have you felt that when you entered a BIR Office, your stress hormones started to shoot up? The reason is that your body is sensing that you are inside an ALIEN's home or in the outer space where your trainings and experiences on earth are irrelevant and have no use at all. When you speak to most of the revenue officials, you realised that they can't understand you and you also miserably fail to understand them. When these symptoms manifest, then, it is confirmed that you are dealing with DANGEROUS, DIRTY AND DIFFICULT revenue officers... Know thy secret. Know the solutions to handle them accordingly.

Grab Operator Driver Tax Accounting (TNC) Part 2

Aryel Narvasa
0 Views · 5 days ago

Transportation Network Companies (TNCs), just like any other businesses are subject to tax. In fact, when it comes to tax obligations, unless specifically exempted by the National Internal Revenue Code or a special law, all businesses, whether online or offline, are subject to tax. But which tax? Everything applicable.

For an ordinary citizen, when considering an opportunity to earn, tax is often not considered. That is why when Uber, Grab Car and other TNCs made noise, many individuals and businesses purchased cars and tried their luck with this venture, without taking a look at the tax side of it. They’re looking at a sure profit. But in a country where the running of a government is highly dependent on collections of internal revenue taxes to sustain its operation, “what’s new” in the market always have a corresponding “what’s existing” in taxation. Thus, the Bureau of Internal Revenue (BIR) reiterates the existing NIRC provisions for this new business model.

BIR Compliance Requirements

The BIR issued RMC No. 70-2015 Reiterating the Tax Treatment of Certain Persons Engaged in the Business of Land Transportation to clarify taxation related to those operating under the TNC model. This issuance just clarifies the existing provisions of the NIRC that, similar with all other businesses, TNCs and their Partners are subject to different kinds of taxes . The Bureau of Internal Revenue has clarified the tax treatment for transport network companies such as Uber and GrabTaxi.

In BIR Revenue Memorandum Circular No. 70-2015, commissioner Kim Henares said if the firm or its partners have been granted a Certificate of Public Convenience, its gross receipts would be subject to a three percent common carriers tax.

Otherwise, the transport company or its partners would be classified as a land transportation service contractor and would be slapped a 12 percent value added tax.

Henares said transport network companies refer to those pooling vehicles for the public with its use made through a point of contract which could be in the form of a text, a phone call, an e-mail, a mobile application, or other means.
Bureau of Internal Revenue (BIR) chief Kim Henares has her sights on Uber, Grab and other app-based transport network companies (TNCs).

According to the BIR commissioner, their agency is closely coordinating with the Land Transportation Franchising and Regulatory Board (LTFRB) to track tax payments of these TNCs and their partner operators and drivers.

In recent days, Grab and Uber were given accreditation by the LTFRB. Grab was the first one to secure their accreditation while Uber just secured theirs recently, beating the deadline set by LTFRB.

Henares said the BIR may soon release a new regulation if the need arise which will cover vehicle drivers of Uber, Grab and other TNCs. She also mentioned that UBER, Grab, other TNCs, and their partners are all businesses which have taxes due that must be settled according to law. Yes, we as partners are now a business entity, specifically a sole proprietorship. Remember we registered for a business name with DTI? and signed the Motion for Provisional Authority Terms and Conditions?

BIR Form 1701Q for 8% Gross Sales Tax (GST) | Filling Up Correctly

Aryel Narvasa
0 Views · 5 days ago

This video explains how to fill up BIR Form 1701Q for individuals who opt to use the 8% gross sales tax (GST). The BIR Form 1701Q used is the July 2008 version since the 2018 version was not yet released at the time this video was made.

DISCLAIMER: The following event below has already ended. Visit Kataxpayer FB Page for our upcoming events: https://www.facebook.com/KATAXPAYER
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Call 02-9216107 to know when and where the Free Tax Event (No Fee to Be Collected) about BIR Open Cases Specialista and BIR Lifestyle Checking Specialista will be held near your place while availing the Buy Book Policy, you may attend (for free) the BIR Tax Mapping Specialista so that you will no longer close shop whenever the BIR Tax Mapping Operations are on-going in your area. Bonus: ETM will protect you from BIR Tax Mapping's harassment, abuse and harm. JUST ATTEND THE BIR TAX MAPPING SPECIALISTA EVENT AND GET THE ETM-PROTECTION FOR 12-MONTH PERIOD. (Comment now the place where you want ETM to conduct the above and important TAX EVENTS). Email him at TaxMappingApps@gmail.com

BIR-Certificate of Registration Protects You From Penalties, Taxpayer University teaches

Aryel Narvasa
0 Views · 5 days ago

When shall start filing my tax returns or BIR Forms?
When shall I pay my income, value-added or percentage tax due?
Should I file a no-payment return or BIR Form even if I did not operate my business?
2) Are non-resident aliens and non-resident foreign corporations receiving income from sources within the Philippines required to register with the BIR?

Yes, Non-Resident Aliens Not Engaged in Trade or Business (NRANETB) or Non-Resident Foreign Corporations (NRFC) shall be issued TINs for purposes of withholding taxes on their income from sources within the Philippines. The withholding agent shall apply for the TIN in behalf of the NRANETB or NRFC prior to or at the time of the filing of their monthly withholding tax return as applicant under EO 98, series of 1998 (Sec.4.1v of RR 7-2012).

3) If the taxpayer is engaged in VATable activity, but the gross sales or receipts from business or practice of profession is P 3,000,000.00 or below, is he required to register?

Yes, he is required to register as a Non-VAT taxpayer. However, if his gross sales or receipts is more than P 100,000.00 but does not exceed P 3,000,000.00, he has the option to register as VAT taxpayer. In the case of marginal income earners with gross sales or receipts of P 100,000 and below, they have no other option but to register as non-VAT taxpayer.

4) Are taxpayers required to register their business annually?

No, taxpayers are required to register only once before commencing their business. However, they are required to pay the registration fee of P 500.00 annually.

5) When is the taxpayer required to apply for registration and pay the registration fee?

New taxpayers shall apply for registration and pay the registration fee before commencing their business. Thereafter, taxpayers should pay the annual registration fee not later than January 31 every year.

6) Where should a taxpayer register?

All taxpayers are required to register with the RDO having jurisdiction over the head office, branch office, place of production or storage place where inventory of goods for sale or use in business are kept.

7) Are branches, storage places and places of production also required to pay the Annual Registration Fee (ARF) of P 500.00?

Each branch is required to pay the ARF of P 500.00. However, storage and production places are liable to the ARF only when sales operations are conducted thereat.

8) Who are required to register without paying the ARF?

a) Cooperatives duly registered with the CDA;

b) Individual residents earning purely compensation income

c) OCWs/OFWs;

d) Marginal Income Earners;

e) GAIs, in the discharge of their governmental functions;

f) LGUs, in the discharge of their governmental functions;

g) Tax exempt corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-exempt activities;

h) Non-stock/non-profit organizations not engaged in business;

i) Persons subject to tax under one-time transactions;

j) Persons registered under EO 98, series of 1998; and

k) Facility/ies where no sales transactions occur.

9) Are taxpayers transferring business address within the year either within the same district or to another district required to pay another registration fee of P 500.00?

No, since the ARF is payable annually, they are no longer required to pay the registration fee to the new district office, provided the P 500.00 was already paid.

10) After complying with all the requirements for registration, what document will be issued to the taxpayer as proof of registration?

Certificate of Registration (BIR Form 2303) for newly registered taxpayer and validated Payment Form (BIR Form 0605) for every renewal.

However, Employees, ONETT taxpayers, and/or persons who have secured a TIN under EO 98, series of 1998 with the BIR shall not be issued a COR.

11) When will the Certificate of Registration (COR) be issued to the taxpayer?

The COR (BIR Form 2303) shall be issued within the period/time prescribed under the existing “BIR Citizens Charter” together with the approved Authority to Print and Registered books of accounts.

12) Who will issue the COR?

The RDO having jurisdiction of the head office or branch shall issue the COR.

13) How many COR (BIR Form 2303) shall be issued by the Revenue District Office?

For every Application for Registration, there shall be a corresponding COR to be issued to the head office and each branch being registered.

14) What will the taxpayer do with the COR and the Proof of Payment of ARF?

All taxpayers who filed for cancellation of registration due to closure/cessation or termination of business, except for branches, shall be subjected to immediate investigation by the BIR office concerned to determine the taxpayer’s tax liabilities.

Refusal of the Seller to Allow the Buyer to Withhold a Tax

Aryel Narvasa
0 Views · 5 days ago

ETM discussed in this video the things and processes to be undertaken by the Buyer against a Seller who refused to have his sales subjected to withholding of a tax, how to prepare evidences for the unjustifiable refusal and verified complaint, the 3 ways to avail the 2019 tax amnesty even without the general tax amnesty vetoed by President Duterte, how to make files uneditable for taxation purposes, who are qualified for Substituted Filing of Annual Income Tax Return, the proposal of ETM to all University of the Philippines' employees on the filing of their BIR Form No. 2316 and 1700. You are all invited to attend the OPEN CASES EVENT on March 9 and AVAIL GENERAL TAX AMNESTY EVEN THOUGH THE 2019 GENERAL TAX AMNESTY WAS VETOED BY THE PRESIDENT. Call the mobile numbers shown in this video. Thanks for looking and listening.

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1. EmelinoTMaestro.com
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FROM THE PERSONAL CONVICTION
AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

CLARIFICATIONS
L Submission of BIR Form No.2316 (duplicate original copy) to BIR Office
The provisions of Section 12 under RR No. I 1-20 I 8, amending Section 2.83 .l of RR No.
2-98, did not amend the pertinent provisions of RRNo. 2-2015. The provisions of Section 12 of
RR No. 11-2018 prescribe the manner of distribution of duly accomplished three (3) copies of BIR
Form No. 2316. On the other hand, the provisions of RR No. 2-2015 prescribe the manner of
submission of the duplicate original copy of BIR Form No. 2316 to the BIR Office.
Hence, RR No. 11-2018 did not re-introduce the submission of the said form in physical
or hard duplicate original copies by employers to the BIR Office, in so far as the concerned
taxpayers duly registered under the Large Taxpayers (LT) Service, or other non-LT registered
taxpayers who opted to submit thru the Digital Versatile Disk (DVD) prescribed under RR No. 2-
2015.
The Universal Storage Bus (USB) memory stick or other similar storage devices may be
used in the absence or unavailability of the DVDs provided that the scanned copies of the said
forms shall be made in uneditable format.
II. Submission to BIR Office of Certified List of Employees Qualilied for Substituted Filing of
ITR (Annex ..F" of RRNo. 11-2018)
While Annex "F" of RR No. 1 1-201 8 prescribed the specific format for the preparation of
the Certified List of Employees Qualified for Substituted Filing of ITR, it was observed that the
table provided therein for the prescribed list is only applicable for employers with eighteen (18) or
less elnployees. Accordingfy, in case additional pages are attached to the certification in order to accommodate additional employees or a separate list is prepared as an attachment to the
certification, a reference statement to the additional pages or attachment shall be clearly indicated
in the certification, rvith the signature of the certifuing employer or its duly authorized
representative likewise indicated at the bottom of all the pages which are attached to the
cerlification
Furtlter, consistent to tirc admirristrative polioy ol ease of doing business, thc subrttission
of un-notarized certified list may be allowed by this Bureau provided that all the pages attached
to the certification are duly signed by the certifring employer or its duly authorized representative.
All internal reven

How to fill up correctly the BIR Form 1701Q for 8 Percent Taxpayers? 1st Quarter

Aryel Narvasa
0 Views · 5 days ago

Succeeding videos for BIR Form 1701Q can be watched or viewed through Patreon.com/EmelinoTMaestro but first you must be a NON-PAYING PATRON. Accomplishing the BIR Form 1701Q for individuals who are either exempt from income tax but liable to sales tax, exempt from sales tax but liable to income tax and liable to income tax and sales tax is somewhat a taunting task. Not anymore for there are series of lectures, workshops and trainings available and accessible to you. Just follow the step by step instructional videos that deal with the contexts and contents of the BIR Form 1701Q. Happy learning.

Protect Yourself from FAKE invoices and official receipts #warningfromBIR

Aryel Narvasa
0 Views · 5 days ago

Advances from stockholders used to sette income payments and expenses

Aryel Narvasa
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Seven people who are responsible for my persistent activities

Aryel Narvasa
0 Views · 5 days ago

Vloggers Bring Dollars How to Save Taxes Using Taxes Paid Abroad

Aryel Narvasa
0 Views · 5 days ago

BIR collection manual secrets solutions protesting deficiency tax assessment excise tax sweetened

Aryel Narvasa
0 Views · 5 days ago

BIR subpoena duces tecum for Bookkeepers and accounting staff who possessed the books and records

Aryel Narvasa
0 Views · 5 days ago

Why bookkeepers shall be held liable for bir subpoena duces tecum?

A subpoena duces tecum (SDT) is a legal order issued by the Bureau of Internal Revenue (BIR) that requires a person to produce certain documents or records related to tax matters. The BIR has the authority to issue SDTs under Section 5 of the National Internal Revenue Code (NIRC), as amended, as part of its power to obtain information, summon and examine persons, and evaluate tax compliance.

Bookkeepers are among the persons who may be subject to SDTs, as they are responsible for keeping the books of accounts and other accounting records of taxpayers. Bookkeepers may be required to submit the following documents or records, among others, depending on the nature and scope of the tax audit or investigation:

- General journal and ledger
- Cash receipts and disbursements books
- Sales journal and ledger
- Purchase journal and ledger
- Inventory records
- Financial statements
- Tax returns and supporting schedules
- Contracts, invoices, receipts, vouchers, and other source documents

Bookkeepers shall comply with SDTs within 14 days from the date of issuance, unless a valid reason or justification is given for non-compliance. Failure to comply with SDTs may result in the following consequences:

- The BIR may presume that the taxpayer has no books of accounts or records, or that they are falsified or fraudulent, and may proceed to make an assessment based on best evidence obtainable.
- The BIR may file a criminal complaint against the bookkeeper for violation of Section 266 of the NIRC, as amended, which penalizes any person who neglects or refuses to obey any lawful order issued by the BIR. The penalty for this offense is a fine of not less than P5,000 but not more than P15,000 and imprisonment of not less than one year but not more than five years.
- The BIR may also file a civil action against the bookkeeper for damages caused by his or her non-compliance with the SDT.

Therefore, bookkeepers shall be held liable for SDTs issued by the BIR because they have a legal duty to provide information or records that are relevant to tax matters. Bookkeepers should cooperate with the BIR and comply with SDTs promptly and completely to avoid any adverse consequences. Bookkeepers should also keep their books of accounts and records updated, accurate, and complete at all times to facilitate tax audits or investigations.
IMPORTANT : Click Membership link: https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF & THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Looking for a way to streamline your communication with the Bureau of Internal Revenue (BIR) and ensure that every notice from the BIR is resolved or answered in accordance with tax laws and regulations? Look no further than our selection of professionally-designed templates for sale! Our templates are designed to make it easy for you to respond to any notice from the BIR quickly and confidently, ensuring that you are in compliance with tax laws and regulations at all times. Each template is tailored to a specific type of notice, and includes all the information and language you need to provide a comprehensive response.

With our templates, you'll be able to:
Save time: Rather than spending hours researching the appropriate response to a notice from the BIR, you can simply select the appropriate template and fill in the necessary information.
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Investing in our templates is a smart choice for any individual or business that wants to ensure compliance with tax laws and regulations, while also streamlining their communication with the BIR. So why wait? Purchase our templates today and start responding to notices from the BIR with confidence! For more details on our templates and how they can help you respond to BIR notices with ease, please feel free to contact me at 09088807568, 09285185999, 091714459999, 09228010922 or 09173071316. You can also send an email to taxspecialista@katapayer.com, and our team will be happy to assist you.

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

Cancel your BIR Letter of Authority today, Join and Save Your Money.

Aryel Narvasa
0 Views · 5 days ago

Need Trabaho or Negosyo?, Accepting INTERNS, TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
Engage ETM Tax Agent Office (ETM-TAO), Inc.
CTTO. This is nothing new for the BIR. In May 2019, the BIR issued Revenue Memorandum Order (RMO) No. 40-2019 prescribing the procedures for the proper service of assessment notices with the provisions of Section 3.1.6 of Revenue Regulations (RR) No. 18-2013. However, the regulations only cover the service of assessment notices (i.e. PAN, FLD/FAN, and FDDA).

On Oct. 6, 2020, the BIR issued RMC No. 110-2020, which provides detailed guidelines on the proper modes of service of an electronic Letter of Authority (eLA).

A Letter of Authority (LoA) is the authority given to the appropriate revenue officer assigned to assess functions pursuant to Section 6(A) of the National Internal Revenue Code (NIRC) of 1997, as amended. Without the LoA, the examination or assessment can be nullified.

Thus, an eLA must be served to the concerned taxpayer by the Revenue Officers assigned or any BIR employee as duly authorized for this purpose by delivery of a notice through personal service to his registered or known address, or wherever the taxpayer may be found.

Taxpayers who are currently in a WFH setup might be wondering: “Can BIR serve the eLA at my residence or wherever I may be found in case our office is closed?”

Technically, the answer is yes: a known address refers to a place other than the registered address where business activities of the party are conducted or place of residence.

In cases where personal service is not possible, such as when the concerned taxpayer or his authorized representative, or authorized officer in case of a non-individual taxpayer, cannot be found in the registered address, the eLA may be served either by substituted service or by mail.

In substituted service, the eLA may be left at the taxpayer’s registered address or where the business activities are conducted with his clerk or with a person having charge thereof. However, if the known address is the place of residence, substituted service can be made by leaving the copy with a person of legal age residing therein.

If no person is found at the party’s registered or known address, or when a party is found but refuses to receive the eLA, the ROs are to bring a barangay official and two disinterested witnesses (i.e. persons of legal age other than employees of the BIR) so that they may personally observe and attest to such absence or refusal, as the case may be.

Service by mail is to be done by sending copy of the eLA through registered mail by the Philippine Postal Corp. (PhlPost) with an instruction to the postmaster to return the mail to the sender after 10 days, if undelivered; through a reputable professional courier company (PCC); or through ordinary mail, if no registry or reputable courier is available in the locality of the taxpayer.

For eLAs served through personal or substituted service, the date of receipt, name and signature of the person acknowledging receipt or barangay officials/witnesses, as applicable, need to be indicated on the back of the duplicate copy of the eLA.

Personal service will be deemed complete upon actual delivery of the eLA to the taxpayer or his representative. Service by registered mail is considered complete upon actual receipt by the taxpayer or after five days from the date of receipt of the first notice of the postmaster, whichever date is earlier. Service by ordinary mail is considered complete upon the expiration of 10 days after mailing.

Service to the tax agent/practitioner, who is appointed or authorized by the taxpayer, is deemed service to the taxpayer.

Interestingly, the BIR has not yet included electronic mail (e-mail) through the official government e-mail address of the RO as substituted service of eLAs and assessment notices.

With all the foregoing guidelines, we drill down to the question of how the BIR will determine the taxpayer’s known address or the authorized representative and its known address to deliver the eLA.

The Tax Code provides that officers required by law to file the returns for domestic corporations are the President, the Vice-President, or other principal officers. They are considered automatic authorized representatives and may give authorization to other personnel to act on the taxpayer’s behalf. For the known address, BIR may refer to the taxpayer’s GIS, ITR and By-laws to identify where the authorized representatives can be found.

Admittedly, servicing eLAs somewhere other than the registered business address is quite unlikely to most of us. In addition, while these WFH and door-to-door delivery schemes are primarily for the advantage of keeping up business continuity,

Book entry BIR Form 2306 withholding VAT income tax accounting

Aryel Narvasa
0 Views · 5 days ago

Need Trabaho or Negosyo?
Accepting INTERNS
TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
ETM Tax Agent Office (ETM-TAO), Inc.
BIR Form 0605 Payment Form
0611-A Payment Form Covered by a Letter Notice
0613 Payment Form Under Tax Compliance Verification Drive/Tax Mapping
0619-E Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)
0619-F Monthly Remittance Form for Final Income Taxes Withheld
0620 Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account
1600-VT Monthly Remittance Return of Value-Added Tax Withheld
1600-PT Monthly Remittance Return of Other Percentage Taxes Withheld
1601-C Monthly Remittance Return of Income Taxes Withheld on Compensation
1601-EQ Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld
1603Q Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees other than Rank and File
1604-C Annual Information Return of Income Taxes Withheld on Compensation
1604-F Annual Information Return of Income Payments Subjected to Final Withholding Taxes
1604-E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax
1606 Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt)
1700 Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income)
1701 Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts
1701A Annual Income Tax Return For Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)
1701Q Quarterly Income Tax Return for Individuals, Estates and Trusts
1702-RT Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate
1702-EX Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended, [Sec. 30 and those exempted in Sec. 27(C)] and Other Special Laws, with NO Other Taxable Income
1702-MX Annual Income Tax Return For Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE
1702Q Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers
1704 Improperly Accumulated Earnings Tax Return For Corporations
1706 Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)
1709 Information Return on Transactions with Related Party (Foreign and/or Domestic)
1800 Donor's Tax Return
1801 Estate Tax Return
1900 Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books of Accounts
1901 Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts
1902 Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)
1903 Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations
1904 Application for Registration For One-Time Taxpayer and Persons Registering under E.O. 98 (Securing a TIN to be able to transact with any Government Office)
1905 Application for Registration Information Update/Correction/Cancellation
1906 Application for Authority to Print Receipts and Invoices
1907 Application for Permit to Use Cash Register Machine/Point-of-Sale Machine
2000 Monthly Documentary Stamp Tax Declaration/Return
2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)
2110 Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______
2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
2306 Certificate of Final Tax Withheld At Source
2307 Certificate of Creditable Tax Withheld At Source
Certificate of Creditable Tax Withheld At Source
2316
Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld
2550M Monthly Value-Added Tax Declaration
2550Q Quarterly Value-Added Tax Return
2551Q Quarterly Percentage Tax Return
2552 Percentage Tax Return for Transactions Involving Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Public Offering
2553 Return of Percentage Tax Payable Under Special Laws

Restaurant tax accounting for non vat registered sale of services resibo.ph electronic invoicing

Aryel Narvasa
0 Views · 5 days ago

Solution failure to atp permit renew official receipts sales invoices RR 18-2012 RMC 12-2013

Aryel Narvasa
0 Views · 5 days ago

Call 09173071316 or 09088807568
A story of a taxpayer who forgot to renew his official receipts and sales invoices was slapped with a 20k penalty. Further, he was denied to get an APPROVED Authority To Print unless he paid in full the 20k. Also, an OFW who did not close her dental clinic when she was worked abroad was deprived to get a Certificate of Registration (COR), register her books of accounts and print her VT official receipt unless she closed all her BIR open cases as well has to settle a penalty of 115K. Type on browser 'Solution Failure to ATP Permit' to learn and apply the correct solutions to your problems. Thanks for sharing and distributing this confidential video to your friends and enemies.
PRINCIPAL RECEIPTS / INVOICES - for purposes of this regulations, it is a written account
evidencing the sale of goods and/or services issued to customers in an ordinary course
of business which necessary includes the following:
2.1 VAT SALES INVOICE - for purposes of Value Added Tax (VAT) pursuant to Section 106
of the NIRC, as amended, it is a written account evidencing the sale of goods and/or
properties issued to customers in an ordinary course of business, whether cash sales
or on account (credit) which shall be the basis of the output tax liability of the seller
and the input tax claim of the buyer. Cash Sales Invoices and Charge Sales Invoices
falls under this definition.
2.2 VAT OFFICIAL RECEIPT - for purposes of Value Added Tax (VAT) pursuant to Section
108 of the NIRC, as amended, it is a proof of sale of service and/or leasing of
properties which shall be the basis of the output tax liability of the seller and the
input tax claim of the buyer. It is a written admission or acknowledgment of the fact
that money has been paid and received for the payment or settlement between
persons rendering services and its customers.
2.3 NON-VAT SALES INVOICES - for purposes of Percentage Tax pursuant to Section 116
of the NIRC, as amended, it is a written account evidencing the sale of goods and/or
properties issued to customers in an ordinary course of business, whether cash sales
or on account (credit) which shall be the basis of the Percentage Tax liability of the
seller.
2.4 NON-VAT OFFICIAL RECEIPTS - for purposes of Percentage Tax pursuant to TITLE V
of the NIRC, as amended, it is a proof of sale of service and/or leasing of properties
which shall be the basis of the Percentage Tax liability of the seller. It is a written
admission or acknowledgment of the fact that money has been paid and received
for the payment or settlement between persons rendering services and its
customers.
3. SUPPLEMENTARY RECEIPTS / INVOICES - for purposes of these Regulations, these are
also known as COMMERCIAL INVOICES. It is a written account evidencing that a
transaction has been made between the seller and the buyer of goods and/or services,
forming part of the books of accounts of a business taxpayer for recording, monitoring
and control purposes.
It is a document evidencing delivery, agreement to sell or transfer of goods and
services which includes but are not limited to delivery receipts, order slips, debit and/or
credit memo, purchase order, job order, provisional/temporary receipt,
acknowledgement receipt, collection receipt, cash receipt, bill of lading, billing
statement, statement of account, and any other documents, by whatever name it is
known or called, whether prepared manually (handwritten information) As a general rule, all applications for ATP of the Head Office (HO) and all its branches
shall be done on-line. In case of systems downtime as officially posted in the BIR
website, all applications for ATP shall be manually filed and the corresponding ATP shall
be manually issued through an alternative off-line ATP system, by the RDO or concerned
LT Office having jurisdiction over the taxpayer’s Head Office. All applications for ATP
processed during systems downtime shall be immediately uploaded by the concerned RDO There shall be one application for ATP per establishment (HO or branch) which shall be
filed with RDO/LT Office concerned where the HO is registered. Each application shall be
issued a separate ATP. The principal and supplementary receipts/invoices of the HO and
each of the branches must have their own independent series of serial number. Each
application as well as the printed accounting document/s shall reflect the exact address
of the branch, TIN and the branch code attached to the TIN.
The TIN, branch code (if applicable) and address of the HO must be reflected in the
printed principal and supplementary Receipts/Invoices used in the business premises of
the HO. Likewise, the printed principal and supplementary receipts/invoices to be
issued/used in the branches (if applicable) must reflect the TIN, branch code and
address of the branch/es.
or LT Office, upon availability of the on-line ATP system.

Accomplishing An Annual Income Tax Return Correctly

Aryel Narvasa
0 Views · 5 days ago

1,000-peso penalty awaits those who failed to file and supply correct information in their respective BIR Form 1700, 1701 and 1701A. In this video, ETM discussed the 8 types of annual income tax return and their possible combinations. The full and complete ways of filling-up and accomplishing 1700, 1701, 1701A, 2316 and 2307 are available and accessible in his website EmelinoTMaestro.com for a certain fee. Same your money from the unwanted BIR penalty and confirm if the ways you performed in filling up or accomplishing your own annual income tax returns are truly correct and can withstand the scrutiny of a BIR employee. Thanks for sharing this information to others.
Online Live Program: TAX SPECIALISTA ONLINE UNIVERSITY
Tagline; Making Tax Opportunities Accessible"
Time: Starts 7am from Monday to Friday
Venue: Kataxpayer Facebook and EmelinoTMaestro YouTube Channel

CONTACT DETAILS:
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2. 0917(307)1316
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6. DonateMoreNow@gmail.com

HOW TO DONATE TO NEGOSYO MUNA. PUHUNAN LATER: Business Opportunity Project
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THIS PRIVILEGED VIDEO IS
FROM THE PERSONAL CONVICTION
AND PURE BELIEF OF EMELINO T MAESTRO.

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Thank you very much to those who watched and shared this video
Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income)

Description

The return shall be filed by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines, except the following:

1. An individual whose gross compensation income does not exceed Two hundred fifty thousand pesos (P250,000).

2. An individual with respect to pure compensation income, as defined in Section 32(A)(1) derived from sources within the Philippines, the income tax on which has been correctly withheld (tax due equals tax withheld) under the provisions of Section 79 of the Code: Provided, that an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file an income tax return.

3. An individual whose sole income has been subjected to final withholding tax pursuant to Section 57(A) of the Code; and

4. A minimum wage earner as defined in Section 22 (HH) of the Code or an individual who is exempt from income tax pursuant to the provisions of the Code and other laws, general or special

Description

BIR Form No. 1701 shall be filed by individuals who are engaged in trade/business or the practice of profession including those with mixed income (i.e., those engaged in the trade/business or profession who are also earning compensation income) in accordance with Sec. 51 of the Code, as amended. The annual income tax return summarizes all the transactions covering the calendar year of the taxpayer.

This return shall be filed by the following individuals regardless of amount of gross income:

1. A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.

2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.

3. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.

4. An individual engaged in trade or business or in the exercise of their profession and receiving compensation income as well.

Annual Income Tax Return for Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)

Description

The return shall be filed by individuals earning income PURELY from trade/business or from the practice of profession, to wit:
1. A resident citizen (within and without the Philippines);
2. A resident alien, non-resident citizen or non-resident alien (within the Philippines).

The return shall only be used by said individuals as follows:
A. Those subject to graduated income tax rates and availed of the optional standard deduction as method of deduction, regardless of the amount of sales/receipts and other non-operating income; OR
B. Those who availed of the 8% flat income tax rate whose sales/receipts and other non-operating income do not exceed P3M

BIR Form 1701Q for 8% Gross Sales Tax (GST) | Filling Up Correctly

Aryel Narvasa
0 Views · 5 days ago

How to file for BIR FORM NO. 2551-Q

Aryel Narvasa
0 Views · 5 days ago

In this video, we discuss how to properly fill up BIR- Form no. 2551-EQ

Disclaimer: we are using the EBIR app, might not apply at other applications.

Music used from: https://freetousemusic.com
https://www.youtube.com/freetousemusic
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Link : https://youtu.be/YEqR7cSSLTU
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Link : https://youtu.be/y7KYdqVND4o
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Link : https://youtu.be/gv7hcXCnjOw
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EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
0919 892 2399 and emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
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Savings Account No. 1969-0986-91
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Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
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#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Estate Tax and Inheritance Problems versus BIR AIMP | How It Is Done

Aryel Narvasa
0 Views · 5 days ago

Relatives of those who already departed will PAY the PENALTY today. This video explains why and how the BIR will do it. Heirs will be humiliated because their names will be published on TV, radio, and social media and worse, they may find themselves in a long court battle against the People of the Philippines and worst, they will see themselves inside a jail serving a court sentence for not filing an Estate Tax Return and paying the tax due thereon. The BIR has the tool right now and it is called AIMP. This video will help and assist you in how to handle this intrusion and surviving this BIR attack. This video has also two important videos attached to it. The second video deals with the business opportunities for accountants, bookkeepers and consultants who are not Certified Public Accountants, lawyers or have a background in law or accounting. OFWs can also benefit from the second video. Finally, the 3rd video helps and assists taxpayers with big and difficult tax problems to seek and engage a competent, reliable and independent Tax Specialista. Don't miss these 3 videos so that you will not be a victim of BIR-graft and corruption practices, harassment and abuses. HELP OUR PRESIDENT IN DEMOLISHING THE GRAFT AND CORRUPTION INSIDE THE BIR.

Thanks for passing this video to others.
TRAIN LAW.. amendment Tax Code

Grab Operator Driver Tax Accounting (TNC) Part 2

Aryel Narvasa
0 Views · 5 days ago

BIR Penalty for No Entry Books of Accounts

Aryel Narvasa
0 Views · 5 days ago

Filing letter request protest with the BIR correctly

Aryel Narvasa
0 Views · 5 days ago

RA 11213, Purpose of DOJ Preliminary Investigation, Why GAAP&PFRS is not for you, -Taxpayers

Aryel Narvasa
0 Views · 5 days ago

BIR 10 day surveillance oplan kandado handling successfully without selling treasures and souls

Aryel Narvasa
1 Views · 5 days ago

To Gain Grains, Have a Working Brain (SEC Statement of Management's Responsibility)

Aryel Narvasa
0 Views · 5 days ago

Notice is hereby given thof the Commission en Banc in its meeting held on 26 January. 2017 resolved to issue Findncid! Reporting BUlletin (FRB) No. 20, Revised Statement of. Mondgement's Responsibility, the defoils of which cre ds follows: in Pale subject Mater | clarification/Details. Revised In line with ...Statement of Management's Responsibility (SMR) (1) For issuers of securities to the public, the SMR shall be attached to both the consolidated financial statements and the parent company's financial statements for filing with the Commission.
You visited this page on 2/20/18.Management's Under Section 2 (B) of SRC Rule 68, ds amended, is hereby. Responsibility | revised to redd ds follows: (SMR). STATEMENT OF MANAGEMENT'S RESPONSEBILITY. FOR FINANCIAL STATEMENTS. The mondgement of ſnome of reporting company) is responsible for the preporoſion and foir presentation On January 30, 2017, the Securities and Exchange Commission (SEC) issued a Notice stating that the SEC en Banc resolved to issue Financial Reporting Bulletin (FRB) No. 20, Revised Statement of Management's Responsibility, on January 26, 2017.
You visited this page on 2/20/18.SEC revises the Statement of Management's Responsibility for Financial Statements. The Securities and Exchange Commission issued Financial Reporting Bulletin (FRB) No. 20, Revised Statement of Management's Responsibility, on 30 January 2017, in line with the adoption of the new and revised auditor reporting standards. For those searching for a copy of the latest, year 2016 - 2017, Statement of Management's Responsibility (SMR) for the Securities and Exchange Commission (SEC). Here it is: LETTER HEAD OF THE COMPANY STATEMENT OF MANAGEMENT'S RESPONSIBILITY ______, 2017 The Securities and ...The Securities and Exchange Commission SEC Building Mandaluyong City, Metro-Manila. The management of (PUT THE NAME OF THE COMPANY HERE) is responsible for the preparation and fair presentation of the financial statements, including the ...Islands and Subsidiaries (the BPI Group) and the parent financial statements of Bank of the Philippine ... Management is responsible for the preparation and fair presentation of these financial statements in ..... As allowed by the SEC, the pre-need subsidiary of the Parent Bank continues to follow the provisions of the. Sample Notes to Financial Statements. 361. G. Statement of Management Responsibility for Financial. Statements. 405. Illustrative Accounting Entries: .... (Sec. 4(4), P.D. No. 1445). 3. The head of any agency of the government is immediately and primarily responsible for all government funds and property ...

Close open cases BIR reduce penalty gcash eBIRforms CMS case monitoring system RMO 7-2015 compromise

Aryel Narvasa
0 Views · 5 days ago

How to close and pay little penaties, CLICK this https://youtube.com/live/Ng7qFT-grxs

Need Trabaho or Negosyo?
Discord, https://discord.gg/cGUVUJgKRU
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Accepting INTERNS
TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
ETM Tax Agent Office (ETM-TAO), Inc.
BIR Form 0605 Payment Form
0611-A Payment Form Covered by a Letter Notice
0613 Payment Form Under Tax Compliance Verification Drive/Tax Mapping
0619-E Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)
0619-F Monthly Remittance Form for Final Income Taxes Withheld
0620 Monthly Remittance Form of Tax Withheld on the Amount Withdrawn from the Decedent's Deposit Account
1600-VT Monthly Remittance Return of Value-Added Tax Withheld
1600-PT Monthly Remittance Return of Other Percentage Taxes Withheld
1601-C Monthly Remittance Return of Income Taxes Withheld on Compensation
1601-EQ Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded)
1601-FQ Quarterly Remittance Return of Final Income Taxes Withheld
1603Q Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees other than Rank and File
1604-C Annual Information Return of Income Taxes Withheld on Compensation
1604-F Annual Information Return of Income Payments Subjected to Final Withholding Taxes
1604-E Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax
1606 Withholding Tax Remittance Return For Onerous Transfer of Real Property Other Than Capital Asset (Including Taxable and Exempt)
1700 Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Related Income)
1701 Annual Income Tax Return For Individuals (including MIXED Income Earner), Estates and Trusts
1701A Annual Income Tax Return For Individuals Earning Income PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)
1701Q Quarterly Income Tax Return for Individuals, Estates and Trusts
1702-RT Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer Subject Only to REGULAR Income Tax Rate
1702-EX Annual Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended, [Sec. 30 and those exempted in Sec. 27(C)] and Other Special Laws, with NO Other Taxable Income
1702-MX Annual Income Tax Return For Corporation, Partnership and Other Non-Individual with MIXED Income Subject to Multiple Income Tax Rates or with Income Subject to SPECIAL/PREFERENTIAL RATE
1702Q Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers
1704 Improperly Accumulated Earnings Tax Return For Corporations
1706 Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)
1709 Information Return on Transactions with Related Party (Foreign and/or Domestic)
1800 Donor's Tax Return
1801 Estate Tax Return
1900 Application for Authority to Use Computerized Accounting System or Components thereof/Loose-Leaf Books of Accounts
1901 Application for Registration For Self-Employed (Single Proprietor/Professional), Mixed Income Individuals, Non-Resident Alien Engaged in Trade/Business, Estates and Trusts
1902 Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)
1903 Application for Registration For Corporations, Partnerships (Taxable/Non-Taxable), Including GAIs, LGUs, Cooperatives and Associations
1904 Application for Registration For One-Time Taxpayer and Persons Registering under E.O. 98 (Securing a TIN to be able to transact with any Government Office)
1905 Application for Registration Information Update/Correction/Cancellation
1906 Application for Authority to Print Receipts and Invoices
1907 Application for Permit to Use Cash Register Machine/Point-of-Sale Machine
2000 Monthly Documentary Stamp Tax Declaration/Return
2000-OT Documentary Stamp Tax Declaration/Return (One-Time Transactions)
2110 Application for Abatement or Cancellation of Tax, Penalties and/or Interest Under Rev. Reg. No. ______
2304 Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)
2306 Certificate of Final Tax Withheld At Source
2307 Certificate of Creditable Tax Withheld At Source
Certificate of Creditable Tax Withheld At Source
2316 Certificate of Compensation Payment/Tax Withheld For Compensation Payment With Without Tax Withheld
2550M Monthly Value-Added Tax Declaration
2550Q Quarterly Value-Added Tax Return
2551Q Quarterly Percentage Tax Return
2552 Percentage Tax Return for Transactions

Bail compute due to invoicing problem incomplete sales invoice official receipts penalise RR 18-2011

Aryel Narvasa
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Tax implication foreclosed land improvements sheriff auction sale property BIR tax cases

Aryel Narvasa
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FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

1 Financial statements, source of BIR assessments

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Box#2 - RDO Code, BIR Form 1900

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REVENUE MEMORANDUM ORDER No. 4-2013
SUBJECT : Audit of Tax Returns by Revenue District Offices
TO : All Internal Revenue Officials and Employees Concerned
I. OBJECTIVES
1. To prescribe uniform criteria in the continuing audit tax returns by the
Revenue District Offices (RDOs); and
2. To enhance taxpayers’ voluntary compliance by encouraging payment of
correct amount of internal revenue taxes through the exercise of the
enforcement function of the Bureau.
II. POLICIES AND GUIDELINES
The following policies and guidelines shall be observed in the continuing audit
of tax returns by the Revenue District Offices:
1. All taxpayers are considered as possible candidates for audit.
2. Priority shall be given to the following taxpayers:
a. Professionals and sole proprietorships whose –
 income tax due is less than two hundred thousand pesos
(P200,000.00) per annum;
 gross revenue is less than forty percent (40%) compared to the
previous year’s reported gross revenue;
 tax payment for each tax type is less than thirty-five percent
(35%) as compared to the previous year’s tax payment;
b. Those engaged in but not limited to the industries as follows:
 Importers/manufacturers/wholesalers/retailers of wrist
watches and jewelry
 Petroleum/gasoline dealers
 Hotels, motels, pension houses/lodging houses/inns,
dormitories/boarding houses
 Real estate industry
 Schools, particularly for foreigners (e.g. English School for
Koreans), review centers
 Contractors of NGAs, LGUs and government owned and
controlled corporations
 Retailers/wholesalers
 Restaurants, fast food chains, catering services, bars, coffee
shops
 Hospitals, clinics, medical/dental laboratories
 Establishments/clinics for beauty enhancements
 Manufacturers/dealers of beauty and health supplement
 Amusement/entertainment/event centers
 Advertising agencies
 Business processing outsourcing companies
 E-commerce industry
 Manpower and other recruitment services agencies
 Other industries peculiar to the area of jurisdiction of the
district office;
c. Those who fall below the established benchmarks of tax compliance;
and
d. Those who maintained an ending inventory with value of 100% or more
of its gross sales.
III. EFFECTIVITY
This Order shall take effect immediately.
(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

Dangerous BIR Form Do Not Sign

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Benefits of more than 180 day BIR Letter of Authority Helping you avoid paying deficiency taxes

Aryel Narvasa
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When the Warrant of Garnishment is Issued; Errant Makati CPA

Aryel Narvasa
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I MADE A MISTAKE ON MY TAXES (BIR)
What should I do?
How to fix a mistake depends mainly on a few factors – if you filed a return or not, if you got a notice, and the kind of mistake you made.

But no matter what — take action. The longer you wait, the harder and more time-consuming it is to get a mistake fixed. In addition, if the correction means you owe more taxes, the IRS charges interest and penalties from the due date of that tax return until the account is fully paid. So the longer you wait to fix a mistake, the more expensive it can be.

After filing your tax return, you realize there was a mistake, but you haven’t received any type of notice from the IRS yet
If the due date for filing has passed, you can submit an amended tax return to correct most mistakes. Be aware that you can’t e-file an amended return — it has to be on paper. If you realize you made a mistake but the due date for filing hasn’t passed, do not file an amended return. Instead, file another original return with the correct information.

After filing, you got a notice from the IRS saying there was incorrect information on your return
This often happens before the return is fully processed – the IRS is giving you a chance to correct the return. The notice should explain what that issue is and how to respond. See Incorrect Returns for more information.

Note: if the change described in the IRS notice is different from what you think is incorrect, make sure you address both changes in your response.

After filing, you got a notice from the IRS saying your return is being audited
The audit can be either by mail, or in person. The notice will have specific information on how to proceed.

After filing, the IRS made changes to your return, but now you have new information
If the IRS made changes to your return during processing, you can submit an amended tax return.

If the IRS made changes to the return because of an audit or an IRS assessment under the Substitute for Return program, you may need to request an audit reconsideration.

Covert Tax Mapping Explained

Aryel Narvasa
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BIR in Bataan conducted an irregular tax mapping activity. what to do?

70 Subpoena served to 1 taxpayer in a day all branches different documents 2021 Best Practice

Aryel Narvasa
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Why bir officials are still corrupt Assessment notice Letter of Authority TIN registration NOD PAN

Aryel Narvasa
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Reducing VAPP lawfully, RR 21-2020

Aryel Narvasa
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2022 How to record a sale of Non VAT reg to government tax bookkeeping auditing accounting bir forms

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TaxSpecialista Franchising is good for you Earn a decent income for the family Watch the details

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Five good reasons to get a franchise
1. Established business model: Franchising allows you to benefit from an established business model that has already been tested and proven successful.

2. Brand recognition: Being part of a well-known brand can help attract customers and give you an advantage over independent businesses.

3. Training and support: Franchisees typically receive training and ongoing support from the franchisor, which can help ensure their success.

4. Marketing and advertising: Many franchisors provide marketing and advertising support, which can help drive business to the franchisee's location.

5. Financing: Some franchisors offer financing options or have relationships with lenders that can make it easier for franchisees to secure the funding they need to start their business.
Membership link: https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF
Contact us through
emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0922 801 0922 c/o ETM Tax Agent Office
0917 307 1316 and katax.guia@gmail.com

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91
Together we can REDUCE an assessment United we can STOP the harassment

Visit our websites:
https://emelinotmaestro.com/
https://kataxpayer.com/
https://taxspecialista.legal/

Like, Subscribe, and Follow us on Social Media:
TaxSpecialista YouTube Channel: https://www.youtube.com/c/EmelinoTMaestro
Kataxpayer Facebook Fan Page: https://www.facebook.com/KATAXPAYER
TaxSpecialista Discord Server: https://discord.gg/GPAyVD5ATu

FREE BOOK _ https://drive.google.com/file/....d/1eHZZaVUdkS62-1HQG

GO TO KATAXPAYER FACEBOOK _ https://facebook.com/becomesupporter/KATAXPAYER/

JOIN TAX SPECIALISTA _ https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF

Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Tomorrow, BIR Will Sell Your Home and Lot.

Aryel Narvasa
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BIR will lifestyle check you.
BIR will go to LRA.
BIR will go to PSA.
then, will look to its eTIS.
OCT, TCT and CCT will be the target.
For more info, kindly watch and share the video
Encourage friends to watch and learn
TAX SPECIALISTA ... Online Live Streaming
"Making Tax Opportunities Accessible"
@EmelinoTMaestro YouTube Channel
@Kataxpayer Facebook
7 in the morning, Monday to Friday
See you around

"Making Tax Opportunities Accessible"

Visit EmelinoTMaestro.com for free
1. Response templates for certain BIR notices and communications,
2. Video topics on some relevant tax updates and strategies, and
3. Consultation concerning certain tax problems and solutions.

Become a Tax Specialista, apply for a subsidised Study Now, Pay Later Opportunity Program...

For emergency tax-situations, please call 0917(307)1316 or 0939(905)2638 or download TAX MAPPING App from Google Play Store.

THIS PRIVILEGED COMMUNICATION IS FROM THE PERSONAL CONVICTION AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

BIR Revenue Officer, Nangopya, Kumamal ng Pera Legal Petition Notice

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The Bureau of Internal Revenue (BIR) has been regularly conducting inspection to business establishments throughout the country. Such BIR activity is popularly known as “Tax Mapping” also referred to by the BIR as Tax Compliance Verification Drive and Oplan Kandado. emelino t maestro knows maestro emelino kataxpayer...Avoiding big penalties due to non-compliance of tax mapping examination: Stage-1 workshop resources for skills development.A mission order shall be issued by the Regional Director authorizing specific revenue officers to specific area of operation (not necessarily specific taxpayers) at a specific date and time of operation, to sign Taxpayer Information Sheet (TIS) and apprehension slip in the course of tax mapping operation BIR tax mapping. They are not usually in black, mind you. They are usually garbed in red or white (or some other color but these two colors are ..Since tax mapping entails big fines and penalties for those who didn't follow the BIR tax guidelines, the big question now, especially for new ...pass two tax amnesty bills—an estate tax amnesty and a general tax amnesty covering all taxes—both ..Asked when exactly would the government implement tax amnesty, Dominguez told finance reporters in a ..the “Estate Tax Amnesty Law,” was submitted to ... in February 2018, also proposes a similar general tax amnesty, ... In our experience, many heirs are abroad and are no longer taxpayers in the Philippines. The country's most recent experience with tax amnesty was Republic Act (RA) No. ... Ten years have passed since the last tax amnesty because the law placed a .... House panel targets 'early March' approval of tax amnesty measure ... Dakila Carlo Cua looks on during a hearing on Del Monte Philippines' tax assessment case on July 30, 2017.

How to comply with the Checklist of Requirements #membershipavailalbe

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Happy Government Accountants. KnowWhy.

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2022 BIR letter of authority for beginners What to do during LoA audit BIR investigation

Aryel Narvasa
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EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
0919 892 2399 and emsm@kataxpayer.com
0908 880 7568 and katax.jocelyn@gmail.com
0917 307 1356 and katax.onia@gmail.com
0917 307 1316 and katax.guia@gmail.com

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91
Together we can REDUCE an assessment United we can STOP the harassment

Visit our websites:
https://emelinotmaestro.com/
https://kataxpayer.com/
https://taxspecialista.legal/

Like, Subscribe, and Follow us on Social Media:
TaxSpecialista YouTube Channel: https://www.youtube.com/c/EmelinoTMaestro
Kataxpayer Facebook Fan Page: https://www.facebook.com/KATAXPAYER
TaxSpecialista Discord Server: https://discord.gg/GPAyVD5ATu

FREE BOOK _ https://drive.google.com/file/....d/1eHZZaVUdkS62-1HQG

GO TO KATAXPAYER FACEBOOK _ https://facebook.com/becomesupporter/KATAXPAYER/

JOIN TAX SPECIALISTA _ https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF

Taxpayer Ako! Movement (Application Form)
Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

Tax Bookkeeper (Application Form)
Click this https://forms.gle/tbb46Wm2sDmjiBDu5

#ItanongMunaKayMaestro
#TotoongTaxSpecialista
#EmelinoTMaestro
#Kataxpayer
#EaseOfPayingTaxes
#BIRLetterOfAuthority
#BIRNoticeOfDiscrepancy
#BIRPreliminaryAssessmentNotice
#BIRFormalLetterOfDemand
#BIRAssessmentNotice
#BIRSupoenaDucesTecum
#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Should I use the BIR Form 1701 (2013 Ed.) kasi ala pang bagong 1701

Aryel Narvasa
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In this video, ETM discussed why you should not be pissed off for the delay of the BIR to release a BIR Form No. 1701 that is inline with the TRAIN LAW. Using Article 7, New Civil Code, you can still use the old BIR Form No. 1701.. Use it now before you will be penalised for late filing and payment of annual income tax. ATTEND AND AVAIL THE 2019 TAX AMNESTY, CONRAD Hotel, SM Mall of Asia, Pasay City on April 12, 2019, 2pm (Tax Amnesty on Delinquencies (TAD) is the New General Tax Amnesty (GENTA). April 6, 2019's Saving the Legalicies of Your Ancestors for the Benefits of Your Successors (Estate Tax Amnesty for as low as 5,000 pesos)
Online Live Program: TAX SPECIALISTA ONLINE UNIVERSITY
Tagline; Making Tax Opportunities Accessible"
Time: Starts 7am from Monday to Friday
Venue: Kataxpayer Facebook and EmelinoTMaestro YouTube Channel

CONTACT DETAILS:
1. EmelinoTMaestro.com
2. 0917(307)1316
3. 0917(307)1356
4. 0908(880)7568
5. 0939(905)2638
6. DonateMoreNow@gmail.com

HOW TO DONATE TO NEGOSYO MUNA. PUHUNAN LATER: Business Opportunity Project
Please click this link "https://taxspecialista.blogspot.com/2019/02/donatemorenow-emelinotmaestro-negosyo.html"

HIRING
'Tax Specialista" (No Experience Required, Start Immediately.)
ETM will be your Mentor and Coach...

DOWNLOAD from Google Play Store.
TAX MAPPING App
(If you want to get a professional service
from a Tax Specialista)

THIS PRIVILEGED VIDEO IS
FROM THE PERSONAL CONVICTION
AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video
Income Tax Return - Bureau of Internal Revenue - BIR
https://www.bir.gov.ph/index.p....hp/bir-forms/income-
BIR Form No. 1701 shall be filed by individuals who are engaged in trade/business or the practice of profession including those with mixed income (i.e., those ...
You've visited this page 3 times. Last visit: 3/2/19
BIR form 1701: How to File and Pay Income Tax Return - Taxumo
https://www.taxumo.com/blog/ho....w-to-file-bir-form-1
May 15, 2018 - Just like regular employees, you also have to settle your tax forms, especially the BIR form 1701. ... The BIR form 1701 or the Annual Income Tax Return for Self-employed Individuals, Estates and Trusts shows all the transactions covering the calendar year of the taxpayer.
[PDF]BIR Form 1701
www.cesboard.gov.ph/cesb2016/bir_form_1701.pdf
Mark applicable boxes with an “X”. Two copies MUST be filed with the BIR and one held by the Tax Filer. BIR Form No. 1701. June 2013 (ENCS). Page 1.
New BIR Form 1701A for individuals now available
https://www.grantthornton.com.....ph/.../new-bir-form-
Feb 7, 2019 - The new BIR Form 1701A is applicable whether the taxpayer has opted to use the eight percent flat income tax rate or the graduated income ...
Bir Form 1701 - Fill Online, Printable, Fillable, Blank | PDFfiller
https://bir-form-1701.pdffiller.com › ... › Individual Tax Form › Irs Forms › Itr Form
BIR Form 1701 Free Download | Philippine Accounting Updates - Currently viewing archives from BIR Form 1701 Free Download. Bir Form 1701 Free ...
Form 1701 - JuanTax
https://juan.tax/form-1701/
BIR Form 1701, also known as Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts is a tax form which summarizes all the transactions ...Tax Notes: New BIR Form 1701A for individuals now available ...
https://www.sunstar.com.ph/article/1786096
Feb 4, 2019 - The new BIR Form 1701A is applicable whether the taxpayer has opted to use the eight percent flat income tax rate or the graduated income ...
Steps to Accomplish Your Income Tax BIR Form 1701 - MoneyMax.ph
https://www.moneymax.ph/person....al-finance/articles/
Apr 6, 2015 - There are a number of things that you'll need before accomplishing your BIR Form 1701, as these are required documents that will need to be ...
BIR Form 1701 Free Download | Philippine Accounting Updates
philcpa.org/tag/bir-form-1701-free-download/
BIR 2012 Interactive Forms for Income Tax (1700, 1701, 1702). Advertisements Relative to the issuance of the BIR of Revenue Regulation (RR) No. 19-2011, tax ...
{How To File Your BIR Form 1701 Income Tax Return} For Self ...
https://www.mommyunwired.com/h....ow-to-file-your-bir-
Apr 9, 2014 - Shall File This Form (BIR Form 1701). This return shall be filed by the following INDIVIDUALS regardless of amount of gross income: A resident ...

First step to do when a BIR Preliminary Assessment Notice (PAN) appeared

Aryel Narvasa
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Who are covered by the BIR electronic Invoicing and Receipting System EIS

Aryel Narvasa
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BIR Letter of Authority LoA cancel in 30 days RAMO 1-2000 stop BIR audit subpoena duces tecum

Aryel Narvasa
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Case 10 Notice for Authorising Representative for BIR audit transactions and documentations

Aryel Narvasa
1 Views · 5 days ago

Notice for Authorizing Representatives offers several benefits from various perspectives.

From the perspective of the authorizing party, the notice enables them to clearly communicate their intentions of appointing a representative to act on their behalf. By providing clear instructions and outlining the scope of the representative's authority, the authorizing party can ensure that their interests are protected and that the representative is acting in their best interest.

From the perspective of the representative, the notice serves as proof of their appointment and the extent of their authority. It can help to establish their credibility and legitimacy in carrying out their duties and responsibilities, which can be beneficial in building trust with other parties involved.

From the perspective of third parties, such as government agencies or financial institutions, the notice provides clarity on who has the authority to act on behalf of the authorizing party. This can help to prevent misunderstandings or disputes that may arise from uncertainty about who has the authority to take certain actions.

Finally, from a legal perspective, the notice serves as evidence of the agreement between the authorizing party and the representative. In the event of any legal disputes, having a clear and detailed notice can be helpful in establishing the intentions and expectations of both parties.

Overall, a Notice for Authorizing Representatives can provide clarity, credibility, legitimacy, and evidence of an agreement, making it a valuable tool for all parties involved.

IMPORTANT : Click Membership link: https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF & THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Looking for a way to streamline your communication with the Bureau of Internal Revenue (BIR) and ensure that every notice from the BIR is resolved or answered in accordance with tax laws and regulations? Look no further than our selection of professionally-designed templates for sale! Our templates are designed to make it easy for you to respond to any notice from the BIR quickly and confidently, ensuring that you are in compliance with tax laws and regulations at all times. Each template is tailored to a specific type of notice, and includes all the information and language you need to provide a comprehensive response.

With our templates, you'll be able to:
Save time: Rather than spending hours researching the appropriate response to a notice from the BIR, you can simply select the appropriate template and fill in the necessary information.
Ensure compliance: Our templates are designed to be fully compliant with tax laws and regulations, so you can be confident that your response will be accurate and complete.

Avoid errors: By using a professionally-designed template, you can avoid common errors and omissions that can lead to penalties or other issues.
Communicate effectively: Our templates are designed to be clear, concise, and professional, making it easy for you to communicate effectively with the BIR.
Investing in our templates is a smart choice for any individual or business that wants to ensure compliance with tax laws and regulations, while also streamlining their communication with the BIR. So why wait? Purchase our templates today and start responding to notices from the BIR with confidence! For more details on our templates and how they can help you respond to BIR notices with ease, please feel free to contact me at 09088807568, 09285185999, 091714459999, 09228010922 or 09173071316. You can also send an email to taxspecialista@katapayer.com, and our team will be happy to assist you.

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

BIR Open Case Tax Specialista Opportunity Negosyo

Aryel Narvasa
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PROCEDURES TO BE FOLLOWED STRICTLY (For Participants)
1. Register your name and other friends at EmelinoTMaestro.com
2. Wait for your FREE e-Ticket (Print and surrender at the event gate)
3. Download Tax Mapping (App) @ Google Play Store (Present at the event gate)
4. Email the link of the following videos to 20 friends BCC: TaxMappingApps@gmail.com (Failure to do so will disqualify you or your friends to enter the event gate) (a) BIR Open Cases Tax Specialista Opportunity Negosyo, (b) BIR Lifestyle Check Tax Specialista Opportunity Negosyo, (c) BIR Tax Mapping Tax Specialista Opportunity Negosyo and (d) Cooperative Incentive Review Tax Specialista Opportunity Negosyo wherein their links can be copied from YouTube.com/emelinotmaestro
5. Be at the event place five minutes earlier than anybody else.

(A) There shall be imposed, in addition to the tax required to be paid, a penalty equivalent to twenty-five percent (25%) of the amount due, in the following cases: (1) Failure to file any return and pay the tax due thereon as required under the provisions of this Code or rules and regulations on the date prescribed; or. Open Cases refers to the tax returns and reportorial requirements that did not reach the data warehouse of the Bureau of Internal Revenue (BIR). For failure to file these documents, a taxpayer is at risk from being charged civilly, administratively and criminally.And then to my horror: I have been declared in debt by the Bureau of Internal Revenue (BIR), for what it calls “open cases,” from a past long gone, a business I never earned from. This is freelancer me, who lives without benefits, without security of tenure, without any of the medical benefits or social security ...I was invited by my brother in law to work with Avida Realty as an agent. I did not know or understand that we would be registered with the bir and would need to file tax returns. I only stayed with Avida for three months doing flyer handouts and mall manning of our kiosk. I did not make ...BIR open to settling tax cases. posted October 16, 2016 at 11:20 pm by Gabrielle H. Binaday. The Bureau of Internal Revenue said it is open to a compromise with delinquent taxpayers to meet its P1.6-trillion collection target. BIR Commissioner Caesar Dulay told reporters recently the agency was reviewing options in ...in the past, it was very easy to operate a business. local government units were not so strict with their policies regarding opening and closing a business. needless to say, if you weren't able to close it properly and forgot the necessary documents, you'll be in for a big surprise should you decide to venture…Going by my unofficial count, there are already 14 open cases of the company with the BIR. That means, even if there are “no operations” the company failed to file tax returns. A single missed tax return, by practice, is already a whopping one thousand pesos (PhP 1,000). Now, what do we do with this ...Those being audited by BIR regularly. 4. What are the criteria to qualify? Individual and corporate taxpayers who will subscribe to the certification program will commit to: a. settle all open cases and pending assessments;. b. observe full and honest compliance to all BIR regulations and requirements at all ...With or without tax due, monthly returns are required to be filed to avoid open cases. Got a question about taxes? Tweet @rapplerdotcom or email us at business@rappler.com. – Rappler.com. is a former BIR examiner and an advocate of genuine tax reform. He serves as chief ...Inadvertent failure to file the alphalist does not only entail payment of monetary/compromise penalties, but likewise translates to an “open case” with the BIR. The term open case refers to a pending action against a taxpayer for failure to file a return, or filing a return that was not captured by the BIR's system.Taxpayers shall be generated by the RDC on a monthly basis and a reminder letter will be printed with the name of the assigned Revenue. Officer and Group Supervisor. (Annex C) An attach list of all stopfiler open cases of the. Top Taxpayers cumulative of all violations shall accompany the reminder letter.

How to fill up the BIR Form 1701Q for Allowable Itemised Deductions? 2nd Quarter

Aryel Narvasa
0 Views · 5 days ago

Tax Agent Accreditation

Aryel Narvasa
0 Views · 5 days ago

Doing the best things to protect your businesses

Aryel Narvasa
0 Views · 5 days ago

Here are some of the best things to do when you are under an overt surveillance of the BIR: 🤍🤍 i-comment mo “❤️” to spread LOVE sa Phils.🤍🤍

1. Stay calm and cooperate with the BIR. It is important to remember that the BIR has the authority to conduct surveillance on taxpayers. If you are under surveillance, it is important to cooperate with the BIR and answer any questions they may have.

2. Consult with a TaxSpecialista. If you are under surveillance, it is important to consult with a TaxSpecialista. He can help you understand your rights and obligations under the law and can represent you in any dealings with the BIR.

3. Keep records of all financial transactions. It is important to keep records of all financial transactions, including bank statements, credit card statements, and receipts. This will help you to substantiate your income and expenses in the event that the BIR questions them.

4. Be prepared to pay any taxes that you owe. If the BIR determines that you owe taxes, you will be required to pay them. It is important to be prepared to pay any taxes that you owe, as the BIR may take enforcement action if you do not.

Here are some additional tips:

a. Be polite and respectful to the BIR officials who are conducting the surveillance.

b. Do not argue with the BIR officials or try to evade their questions.

c. Do not destroy any financial records.

d. Do not make any false statements.

If you are under surveillance by the BIR, it is important to remember that you have rights. You have the right to remain silent, the right to consult a TaxSpecialista, and the right to due process. If you are ever questioned by the BIR, you should exercise your right to remain silent and contact a TaxSpecialista immediately.

🤍HOW TO BECOME A MEMBER OF TAXSPECIALISTA-COMMUNITY
1. To know more, CLICK https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF
2. Benefits for SuperFan, CLICK https://drive.google.com/drive..../folders/1Q9su0WqPw0
3. Benefits for Loyalista, CLICK https://drive.google.com/drive..../folders/1I-ZGIeqqm9
4. Benefits for Bossing, CLICK https://drive.google.com/drive..../folders/18hNj3raWFy

🤍HOW TO BOOK A CONFIDENTIAL TAX CONSULTATION
1. To know more, CLICK https://drive.google.com/file/....d/1MpZv1QW21OnYw3cBp

🤍HOW TO SETTLE TAXSPECIALISTA'S PROFESSIONAL FEE
1. To know more, CLICK https://drive.google.com/file/....d/1tOZRWwceLh5YqJgBf

🤍EMAIL
1. For any tax concerns, feel free to email me at taxspecialista@kataxpayer.com.

🤍MOBILE
1. 0917-144-5999
2. 0928-518-5999
3. 0908-880-7568
4. 0917-307-1316

🤍HOW TO DONATE
1. To know more, CLICK https://drive.google.com/file/....d/1z-ssu6DHoSDCd_DzV

🤍IMPORTANT
Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously. This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. For the record, ITS CONTENTS ARE FROM MY PERSONAL BELIEFS AND CONVICTION.

DOWNLOAD IMPORTANT INFO
WHO IS EMELINO T MAESTRO?
https://drive.google.com/file/....d/1Qw8VsHP1Nae3hKU-9

(SYLLABUS) TAX BOOKKEEPING FOR BIR COMPLIANCE
https://drive.google.com/file/....d/1o89yVg87vEnG038O_

RR V-1 Tax Bookkeeping Regulations
https://drive.google.com/file/....d/1iiQE-JI7tcKI0b3yK

RMO 15-95 Tax Fraud Audit Guidelines
https://drive.google.com/file/....d/1noMKraWBlgC7xmoIJ

RAMO 1-2020 General Audit Guidelines
https://drive.google.com/file/....d/1t7ZQoGgEprl5l5c9L

RAMO 1-2022 VAT Audit Guidelines
https://drive.google.com/file/....d/1oCrpDXmbv9a_EX9dj

MISSING PIECE TO PEACE OF MIND: 2023 KATAX CODE
https://drive.google.com/file/....d/19pIXwN3IZWzBJO_U9

Paboritong i-Audit Ng BIR (BIR's Favourite Audit Candidates)

Aryel Narvasa
0 Views · 5 days ago

The purpose of this video is to explain why a taxpayer became a yearly recipient of many BIR audit notices such as Letter of Authority, Subpoena Duces Tecum, Access Letter, Benchmarking Letter Notice, etc. It also provide helpful insights on how to remove oneself from BIR' graft and corruption activities and programs. Watch Enemies of the BIR and Asset to Sell, Asset to Love. Sharing this is a must.

Itanong muna kay Maestro March 1, 2020 Advances to Stockholders and Officers tax accounting

Aryel Narvasa
0 Views · 5 days ago

Need Trabaho or Negosyo?, Accepting INTERNS, TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
Engage ETM Tax Agent Office (ETM-TAO), Inc.
Section 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually filed shall, upon conviction therefor, be punished by a fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.

Section 256. Penal Liability of Corporations. - Any corporation, association or general co-partnership liable for any of the acts or omissions penalized under this Code, in addition to the penalties imposed herein upon the responsible corporate officers, partners, or employees shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000).

Section 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms. -

(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:

(1) Willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally or under his supervision or by a member of his firm or by a member of his staff in accordance with sound auditing practices; or

(2) Certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client; or

(B) Any person who:

(1) Not being an independent Certified Public Accountant according to Section 232(B) or a financial officer, examines and audits books of accounts of taxpayers; or

(2) Offers to sign and certify financial statements without audit; or

(3) Offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or rules and regulations promulgated thereunder; or

(4) Knowingly makes any false entry or enters any false or fictitious name in the books of accounts or record mentioned in the preceding paragraphs; or

(5) Keeps two (2) or more sets of such records or books of accounts; or

(6) In any way commits an act or omission, in violation of the provisions of this Section; or

Section 258. Unlawful Pursuit of Business. - Any person who carries on any business for which an annual registration fee is imposed without paying the tax as required by law shall, upon conviction for each act or omission, be punished by a fine of not less than Five thousand pesos (P5,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than six (6) months but not more than two (2) years: Provided, That in the case of a person engaged in the business of distilling, rectifying, repacking, compounding or manufacturing any article subject to excise tax, he shall, upon conviction for each act or omission, be punished by a fine of not less than Thirty thousand pesos (P30,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years.of the Commissioner, to be made for a fractional part of a year, then the income shall be computed on the basis of the period for which separate final or

Tax Specialista.... Now Live Streaming.....

Aryel Narvasa
0 Views · 5 days ago

"Making Tax Opportunities Accessible to Every Juan and Juana"

Visit EmelinoTMaestro.com for free
1. Response templates for certain BIR notices and communications,
2. Video topics on some relevant tax updates and strategies, and
3. Consultation concerning certain tax problems and solutions.

Become a Tax Specialista, apply for a subsidised Study Now, Pay Later Opportunity Program...

For emergency tax-situations, please call 0917(307)1316 or 0939(905)2638 or download TAX MAPPING App from Google Play Store.

THIS PRIVILEGED COMMUNICATION IS FROM THE PERSONAL CONVICTION AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

1 prepare for bir audit examination investigation

Aryel Narvasa
0 Views · 5 days ago

Bail compute due to invoicing problem incomplete sales invoice official receipts penalise RR 18-2011

Aryel Narvasa
0 Views · 5 days ago

Cooperative RA 9520 Article 61 Taxable Coop is a Choice

Aryel Narvasa
0 Views · 5 days ago

How to fill up BIR FORM no. 0619-E

Aryel Narvasa
0 Views · 5 days ago

In this video, we discuss how to properly fill up BIR- Form no. 0619-E
Disclaimer: we are using the EBIR app, might not apply at other applications.

EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
0919 892 2399 and emsm@kataxpayer.com
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Bank of the Philippines Islands
Savings Account No. 1969-0986-91
Together we can REDUCE an assessment United we can STOP the harassment

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Click this now https://forms.gle/dRVJ8es3hrcH7UEv6

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#BIRFinalDecisionOnDisputedAssessment

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

POS CRM point of sales cash register machine gives penalties saves no money liability to taxpayers

Aryel Narvasa
0 Views · 5 days ago

How Termination Letter and Authority To Cancel Assessment Can Save Your Business?

Aryel Narvasa
0 Views · 5 days ago

This video explains the two (2) important documents which will guaranty that you will no longer receive an additional deficiency tax assessment from the BIR. Thanks for sharing this video to others.☎️☎️☎️☎️☎️☎️
Call 02-9216107 to know when and where the Free Tax Event (No Fee to Be Collected) about BIR Open Cases Specialista and BIR Lifestyle Checking Specialista will be held near your place while availing the Buy Book Policy, you may attend (for free) the BIR Tax Mapping Specialista so that you will no longer close shop whenever the BIR Tax Mapping Operations are on-going in your area. Bonus: ETM will protect you from BIR Tax Mapping's harassment, abuse and harm. JUST ATTEND THE BIR TAX MAPPING SPECIALISTA EVENT AND GET THE ETM-PROTECTION FOR 12-MONTH PERIOD. (Comment now the place where you want ETM to conduct the above and important TAX EVENTS). Email him at TaxMappingApps@gmail.com
Policies and Guidelines in Handling Disputed Assessments. ... For the portion of assessment resolved in favor of the taxpayer, an Authority to Cancel ... You may access the full version of this Order through the BIR website.0402 - Authority to Cancel Assessment .... Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. Petitioner protested the assessment on the ground that the ... submit the letter of termination and authority to cancel assessment signed by the respondent. ... of the original assessment of the Bureau of Internal Revenue (BIR).proof of actual remittance to the BIR of the withheld taxes and testimonial .... An Authority to Cancel Assessment (ATCA) shall be issued for the.same Code, regarding the authority of the Commissioner of Internal Revenue. (Commissioner) to abate or cancel internal revenue tax liabilities of certain ... and its implementing rules and regulations, and assessments which are .... The BIR. National Office has thirty (30) days within which to act on the case.The audit process commences with the issuance of a Letter of Authority to a taxpayer who has been selected for audit. 2. What is a Letter of Authority? The Letter ...Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) shall be ... to Cancel Assessment shall be prepared as evidence of cancellation. ... You may access the full version of this Order through the BIR website.Sample of Affidavit of Closure of Business (BIR) by say-676244. ... I am applying for the termination of said business effective March 2017;. 3. The reason for the termination is due cold weather;. 4. ... Affidavit of Undertaking · BIR Closure Letter. BIR termination letter. 3 types of bir termination letter. why Authority to cancel assessment is important to you. The audit process begins with the issuance and receipt of an electronic Letter of ... A revenue officer (commonly known as a BIR examiner) can audit a ... should include suspension and/or termination from revenue service. emelino t maestro knows maestro emelino kataxpayer.. In a statement Monday, the BIR said it “recalled all mission orders issued ... Also, the BIR “suspended and/or terminated any further investigation, field audit, ... A letter of authority is an official document that empowers revenue ...

Compromise Agreement between Taxpayer and BIR compromised

Aryel Narvasa
0 Views · 5 days ago

UNDERSTAND THE TYPES OF EXPENSES IN THE EYES OF THE BIR TODAY... WATCH THE VIDEO NOW.

EmelinoTMaestro is INVITING all accountants whether CPA or NonCPA, bookkeepers whether accounting graduate or not, consultants whether lawyer or Nonlawyer, OFWs and other persons who are yet to claim the lands of their departed family members to register and attend the CONFERENCE ON OPLAN KANDADO: PREVENTION AND CURE STRATEGIES IN RELATION TO TRAIN LAW 1.
REGISTER your name at EmelinoTMaestro.com today
VENUE is at National College of Public Administration and Governance (NCPAG), UP Diliman Campus, Quezon City
Be sharp. Be there exactly at 1.30pm on August 21, 2018 because with or without you the CONFERENCE will commence.
THE PURPOSES OF THE CONFERENCE ARE TO GIVE AMPLE OPPORTUNITIES AND STREAM OF INCOME TO THOSE WHO ARE WILLING AND ABLE TO BECOME AN OPLAN KANDADO SPECIALISTA AS WELL AS TO HELP AND FIND WAYS TO SOLVE THE OPLAN KANDADO PROBLEMS OF THOSE WHO ARE UNDER THE BIR SURVEILLANCE AND HARASSMENT. Many persons had already pre-registered. The Event Place can only accommodate enough. Act now before it is too late. Thanks for reading and watching the attached video which will explain what the BIR will do to your unpaid Estate Tax and Lands of your Ancestors.
IMPORTANTLY, a 250-page MANUAL FOR OPLAN KANDADO SPECIALISTA will be provided.

The Relatives of those who already departed will PAY the PENALTY today. This video explains why and how the BIR will do it. Heirs will be humiliated because their names will be published in TV, radio and social media and worse, they may find themselves in a long court battle against the People of the Philippines and worst, they will see themselves inside a jail serving a court sentence for not filing an Estate Tax Return and paying the tax due thereon. The BIR has the tool right now and it is called AIMP. This video will help and assist you on how to handle this intrusion and survive this BIR attack. This video has also two important videos attached to it. The second video deals with the business opportunities for accountants, bookkeepers and consultants who are not Certified Public Accountants, lawyers or have background in law or accounting. OFWs can also benefit from the second video. Finally, the 3rd video helps and assists taxpayers with big and difficult tax problems to seek and engage a competent, reliable and independent Tax Specialista. Don't miss these 3 videos so that you will not be a victim of BIR-graft and corruption practices, harassment and abuses. HELP OUR PRESIDENT IN DEMOLISHING THE GRAFT AND CORRUPTION INSIDE THE BIR. Thanks for passing this video to others.
*Subject to change without notice and obligation
**Offer is valid until August 21, 2018, 5pm

How BIR Letters of Authority are Developed and Issued

Aryel Narvasa
0 Views · 5 days ago

Hereunder is an overview of how tax assessment in the Philippines or BIR tax audit operates in the Philippines constituting how due process is served upon taxpayers involved in BIR tax investigation. Letter of Authority (LOA). Because there are a lot of BIR Revenue Officers, a Letter of Authority (LOA) is normally issued to ...The Bureau of Internal Revenue (BIR) is the Philippine government’s largest revenue collecting arm. ... Taxpayers with noted discrepancies are then informed of the findings through the issuance of a Letter Notice (LN) by the BIR. ... In one of its recent decisions, the Supreme Court (SC ...The Bureau of Internal Revenue has temporarily suspended taxpayer investigations as the country's biggest tax-collection agency audits revenue officers' outstanding mission orders as well as letters of authority to determine their effectiveness in shoring up collections. In a statement Monday, the BIR said it ...an LOA is the authority given to the appropriate revenue officer assigned to perform assessment functions. ... RMO 30-2003 allows that the RELIEF System to detect tax leaks by matching the data available under the BIR's Integrated Tax System with data gathered from third party sources. Here cometh the taxman. With the reported revenue collection falling below target and with the lifting of the suspension on tax audits, the Bureau of Internal Revenue (BIR) is expected to step up its investigations and assessments on taxpayers. It is, thus, important for taxpayers to ensure that the audit or ...On an administrative level, the basic standard operating procedure is for the BIR to issue a Letter of Authority to the taxpayer with the appointment of revenue officers who will conduct the audit and examination. The taxpayer is requested to submit documents which the revenue officers would need to conduct investigation.Under Revenue Memorandum Order (RMO) No. 43-90, all audits/investigations should be conducted under a Letter of Authority (LOA). In relation to this, Revenue Audit Memorandum Order (RAMO) No. 01-00 requires that the LOA be served or presented to the taxpayer within 30 days from its date of issue.Due to the number of assessments and tax-audit investigations being cancelled on account of the taxpayers' availment of the tax-amnesty program, the Bureau of Internal Revenue (BIR) began issuing new letters of authority (LA) for the examination of taxpayers' books of accounts and accounting records for the.kataxpayer

BIR Penalty for Books of Accounts with No Accounting Entries

Aryel Narvasa
0 Views · 5 days ago

This video will answer the question, "Who will be fined and Who will be jailed?" I will teach all CPAs the process to elude the penalty to be imposed upon them for they prepared financial statements from no entry books of accounts.

Our new program title: TAX SPECIALISTA ONLINE UNIVERSITY '
Our tagline: Making Tax Opportunities Accessible

Comment the topic you want me to tackle next time
Starts 7am from Monday to Friday

Visit EmelinoTMaestro.com for free
1. Response templates for certain BIR notices and communications,
2. Video topics on some relevant tax updates and strategies, and
3. Consultation concerning certain tax problems and solutions.

Become a Tax Specialista, apply for a subsidised Study Now, Pay Later Opportunity Program...

For emergency tax-situations, please call 0917(307)1356 or 0939(905)2638 or download TAX MAPPING App from Google Play Store.

THIS PRIVILEGED COMMUNICATION IS FROM THE PERSONAL CONVICTION AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

VAT sale zero rated export sale full tax accounting segment withholding income tax accounting resibo

Aryel Narvasa
0 Views · 5 days ago

VAT sale to government full tax accounting segment withholding income tax accounting invoicing

Aryel Narvasa
0 Views · 5 days ago

How to fill up the BIR Form 1701Q for Allowable Itemised Deductions? 2nd Quarter

Aryel Narvasa
0 Views · 5 days ago

Accomplishing BIR Form No. 1701 (2018) Correctly, Under the Single or Sole Regime of Taxation

Aryel Narvasa
0 Views · 5 days ago

In this video, ETM discussed the correct way of filling up the new BIR Form No. 1701, under the Single Regime of Taxation, the type of font, size of font, colour of ballpen or ink to be used and the spacing for the Background Information of the Tax Filer and his/her Spouse were generously presented. The next video will cater to the proper accomplishment of taxable income and computation of income tax. Please share to your Facebook account or email to your friends and family members. Thanks for sharing this again.
IMPORTANTLY, you are invited to attend the EVENT FOR OFWs and Senior Citizen who wanted to be an ESTATE TAX AMNESTY SPECIALISTA.... Avail the 2019 Tax Amnesty... Avail the NEGOSYO MUNA. PUHUNAN LATER. Program of ETM today.... See you.
Online Live Program: TAX SPECIALISTA ONLINE UNIVERSITY
Tagline; Making Tax Opportunities Accessible"
Time: Starts 7am from Monday to Friday
Venue: Kataxpayer Facebook and EmelinoTMaestro YouTube Channel

CONTACT DETAILS:
1. EmelinoTMaestro.com
2. 0917(307)1316
3. 0917(307)1356
4. 0908(880)7568
5. 0939(905)2638
6. DonateMoreNow@gmail.com

HOW TO DONATE TO NEGOSYO MUNA. PUHUNAN LATER: Business Opportunity Project
Please click this link "https://taxspecialista.blogspot.com/2019/02/donatemorenow-emelinotmaestro-negosyo.html"

HIRING
'Tax Specialista" (No Experience Required, Start Immediately.)
ETM will be your Mentor and Coach...

DOWNLOAD from Google Play Store.
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from a Tax Specialista)

THIS PRIVILEGED VIDEO IS
FROM THE PERSONAL CONVICTION
AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video
The return shall be filed by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines, except the following:

1. An individual whose gross compensation income does not exceed Two hundred fifty thousand pesos (P250,000).

2. An individual with respect to pure compensation income, as defined in Section 32(A)(1) derived from sources within the Philippines, the income tax on which has been correctly withheld (tax due equals tax withheld) under the provisions of Section 79 of the Code: Provided, that an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file an income tax return.

3. An individual whose sole income has been subjected to final withholding tax pursuant to Section 57(A) of the Code; and

4. A minimum wage earner as defined in Section 22 (HH) of the Code or an individual who is exempt from income tax pursuant to the provisions of the Code and other laws, general or special

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Form No. 1701 shall be filed by individuals who are engaged in trade/business or the practice of profession including those with mixed income (i.e., those engaged in the trade/business or profession who are also earning compensation income) in accordance with Sec. 51 of the Code, as amended. The annual income tax return summarizes all the transactions covering the calendar year of the taxpayer.

This return shall be filed by the following individuals regardless of amount of gross income:

1. A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.

2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.

3. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.

4. An individual engaged in trade or business or in the exercise of their profession and receiving compensation income as well.

Filing Date

This return is filed on or before April 15 of each year covering income for the preceding taxable year.

BIR Revenue Officer, Nangopya, Kumamal ng Pera Legal Petition Notice

Aryel Narvasa
0 Views · 5 days ago

Basic steps assessing BIR assessment notice of discrepancies deficiency taxes protesting assessment

Aryel Narvasa
0 Views · 5 days ago

Call 09173071316 or 09088807568
Revenue Memorandum Circular No. 8-2021 circularizes Republic Act No. 11467, titled “An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes
Revenue Memorandum Circular No. 9-2021 circularizes Administrative Order No. 23 titled “Eliminating Overregulation to Promote Efficiency of Government Processes”. RMC 9-2021/AO 23
Revenue Memorandum Circular No. 7-2021 announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids THE Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) 15-2020, requiring the provision of printed guidelines to taxpayers on responding to deficiency tax assessments, which shall be furnished during the discussion of the discrepancy of the tax assessment.

The guidelines on the assessment stages are as follows:

A. Discussion of Discrepancy – Findings discovered by the BIR during their audit shall be sent through a notice of discrepancy and shall be explained by the revenue officer in charge of the assessment by discussing the discrepancy.

Agreement to the audit findings shall mean payment of the deficiency taxes, including the applicable penalties and interest. Otherwise, a deficiency assessment notice from the national office or revenue region, as applicable, shall be issued.

B. Preliminary Assessment Notice (PAN)/Formal Letter of Demand and Final Assessment Notice (FLD/FAN) – The issued PAN shall contain the computation of the deficiency tax, as well as the facts on which the proposed deficiency is based. Failure to respond within 15 days from the receipt of the PAN shall merit the issuance of an FLD/FAN. An administrative protest can be raised within 30 days from the receipt of the FLD/FAN.

C. Administrative Protest – The protest on the FLD/FAN shall be addressed to the assistant commissioner, regional director or authorized higher revenue officer and shall be filed with the office of the concerned revenue official to properly record and evaluate the protest.

Protests shall be considered void without the following:

1. Date of assessment notice,

2. Nature of the protest, whether for reconsideration or for re-investigation, and

3. Applicable laws, rules and regulations on which the protest is based

Failure to file a valid protest against the FLD/FAN within the 30-day period shall render the deficiency tax assessment final, executory and demandable, with no recourse for request for reconsideration or re-investigation.

The assistant commissioner or regional director shall issue a final decision on disputed assessment (FDDA), which shall likewise state the basis of the assessment and that the decision is final. Request for reconsideration with the Office of the Commissioner (CIR) or judicial protest to the Court of Tax Appeals (CTA) shall be made within 30 days from receipt of the FDDA.

D. Judicial Protest – Appeals to the CTA shall be made within 30 days after the expiration of the 180-day period, which reckons from the date of filing the protest for reconsideration or from the date of submission of the required documents, for protest for re-investigation. Further, appeals shall also be made within 30 days from the receipt of the FDDA or 30 days from the receipt of the decision of the CIR. Failure to appeal to the CTA within the said period shall render the decision of the BIR as final, executory and demandable.

HOW TO FILL UP BIR FORM NO. 1601-EQ

Aryel Narvasa
0 Views · 5 days ago

In this video, we discuss how to properly fill up BIR- Form no. 1601-EQ

Disclaimer: we are using the EBIR app, might not apply at other applications.

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EXERCISE YOUR RIGHT AGAINST BIR HARASSMENT AND OPPRESSION.
Contact us through
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Bank of the Philippines Islands
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Together we can REDUCE an assessment United we can STOP the harassment

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This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

BIR Form 1701Q for Itemized Allowable Deduction (IAD) | 1st Quarter

Aryel Narvasa
0 Views · 5 days ago

This video explains the computation of tax due for individuals who elected Itemized Allowable Deduction (IAD) as their method of deduction. The BIR Form 1701Q used is the July 2008 version since the 2018 version was not yet released at the time this video was made.

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Call 02-9216107 to know when and where the Free Tax Event (No Fee to Be Collected) about BIR Open Cases Specialista and BIR Lifestyle Checking Specialista will be held near your place while availing the Buy Book Policy, you may attend (for free) the BIR Tax Mapping Specialista so that you will no longer close shop whenever the BIR Tax Mapping Operations are on-going in your area. Bonus: ETM will protect you from BIR Tax Mapping's harassment, abuse and harm. JUST ATTEND THE BIR TAX MAPPING SPECIALISTA EVENT AND GET THE ETM-PROTECTION FOR 12-MONTH PERIOD. (Comment now the place where you want ETM to conduct the above and important TAX EVENTS). Email him at TaxMappingApps@gmail.com

Intro to Annual Income Tax Return to be Filed on April 15

Aryel Narvasa
0 Views · 5 days ago

In this video, ETM discussed the types of persons required to file an Annual Income Tax Return, the types of individuals and the tax returns or BIR Forms that they must know and fill up, the due dates of filing the annual income tax return and the proper ways of filling up the said annual income tax returns. Watch out for the next video about the annual income tax returns that an individual engaged in trade, business or practice of profession must file on April 15 and how such tax return must be understood as not to be penalised or charged with tax evasion for failing to do so. See you.
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Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video
Income Tax Return - Bureau of Internal Revenue
https://www.bir.gov.ph/index.p....hp/bir-forms/income-
Annual Income Tax Return for Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income). Description. This return shall ...
You've visited this page 4 times. Last visit: 4/7/19
A Beginner's Guide to Filing Your Income Tax Return in the ... - Taxumo
https://www.taxumo.com/tax-filing-philippines/
However, a tax return is a return of excess taxes paid during a given tax year. The income tax return must be filed annually by a company or an individual that ...
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BIR form 1701: How to File and Pay Income Tax Return - Taxumo
https://www.taxumo.com/blog/ho....w-to-file-bir-form-1
May 15, 2018 - The BIR form 1701 or the Annual Income Tax Return for Self-employed Individuals, Estates and Trusts shows all the transactions covering the ...
How Do I file an Annual Income Tax Return (1701 or 1701A or 1700 ...
https://www.taxumo.com/blog/ho....w-do-i-file-an-annua
7 days ago - If you have questions on how to file an ITR or an Annual Income tax return, here is a comprehensive guide on how to use Taxumo to file.
Tax Notes: New BIR Form 1701A for individuals now available ...
https://www.sunstar.com.ph/article/1786096
Feb 4, 2019 - IN IMPLEMENTING the changes to income taxation for individuals under ... Form 1701A, or the annual income tax return for individuals earning ...
New Annual Income Tax Return for Individuals availing OSD and 8 ...
https://www.grantthornton.com.....ph/.../tax.../new-an
This Tax Alert is issued to inform all concerned on the newly issued Annual Income Tax Return (BIR Form 1701A) pursuant to Revenue Memorandum Circular ...
Manner of filing and payment of annual income tax return for taxable ...
https://www.grantthornton.com.....ph/.../tax.../manner
4 days ago - This Tax Alert is issued to inform all concerned taxpayers on the following summarized guidelines on the filing and payment of annual income ...
#AskTheTaxWhiz: Filing ITRs for individuals - Rappler
https://www.rappler.com/.../22....3569-ask-the-tax-whi
Feb 15, 2019 - As a self-employed individual, I want to file my annual income tax return (ITR) earlier than the deadline. Which form will I use? If I remember ...
BIR reminds Filipinos to file income tax returns before April 15 ...
https://news.abs-cbn.com/.../b....ir-reminds-filipinos
5 days ago - BIR reminds Filipinos to file income tax returns before April 15 deadline ... amount for tax exemption was raised to P250,000 of annual income ...
[PDF]BIR Form 1701
www.cesboard.gov.ph/cesb2016/bir_form_1701.pdf
Internas. Annual Income Tax Return. For Self-Employed Individuals, Estates and Trusts. Enter all required information in CAPITAL LETTERS using BLACK ink.
You visited this page on 4/7/19.
Special InTAX: Let's Get on the TRAIN (Tax Alert 28) - KPMG Philippines
https://home.kpmg/ph/en/home/......./special-intax-let
Jan 29, 2019 - Annual Income Tax Return – Corporation, Partnership and Other Non-Individual Taxpayer EXEMPT under the Tax Code, as amended [Section ...

When you failed to pay the tax due shown in your BIR Form

Aryel Narvasa
0 Views · 5 days ago

2022 How to record a sale of Non VAT reg to government tax bookkeeping auditing accounting bir forms

Aryel Narvasa
0 Views · 5 days ago

About the 21k Penalty for Late Printing and Renewal of BIR Certificate of Registration

Aryel Narvasa
0 Views · 5 days ago

ETM discussed in this video if the penalty amounting to 21k-25k pesos being assessed and collected by Revenue District Offices is valid and appropriate. The said penalty stemmed from failure to secure an Authority To Print Official Receipts and Sales Invoices 60 days before the expiry of the same. He also discussed if the BIR Form No. 2303 should be renewed yearly. Look and Listen,,,,
IMPORTANT:
ETM is HIRING BIR SUBPOENA DUCES TECUM TAX SPECIALISTA
If you are interested and want to undergo training and workshop leading to earning more opportunity to your Family, register now.. Remember the date (February 13, 2019 at NCPAG, UP Diliman, QC)

Live Program: TAX SPECIALISTA ONLINE UNIVERSITY
Tagline; Making Tax Opportunities Accessible"
Time: Starts 7am from Monday to Friday
Venue: Kataxpayer Facebook and EmelinoTMaestro YouTube Channel

Visit EmelinoTMaestro.com for
1. Response templates for certain BIR notices and communications,
2. Video topics on some relevant tax updates and strategies, and
3. Consultation concerning certain tax problems and solutions.

Become a Tax Specialista, apply for a subsidised Study Now, Pay Later Opportunity Program...

For emergency tax-situations, please call 0917(307)1356 or 0939(905)2638 or download TAX MAPPING App from Google Play Store.

THIS PRIVILEGED COMMUNICATION IS FROM THE PERSONAL CONVICTION AND PURE BELIEF OF EMELINO T MAESTRO.

Thank you for not disseminating and viewing this video.
Thank you very much to those who watched and shared this video

Only BIR Accredited Printers shall be authorized to print Principal and
Supplementary Receipts and Invoices pursuant to RR No. 15-2012. However,
Printers that were issued provisional accreditation number shall also be allowed
to print principal and supplementary receipts/invoices. Sub-contracting to nonaccredited printer/s is strictly prohibited;
B. Taxpayers engaged in business, government or private, that use manually-issued
receipts/invoices shall abide by the guidelines and procedures set forth in this
order;
C. Taxpayers engaged in business whether government or private, that use
receipts/invoices issued thru Cash Register Machine/Point-Of-Sale Machines
(CRM/POS) and/or Computerized Accounting System (CAS) [regulated in a
separate revenue issuance] shall not be covered under this Order;
D. All the information required under this Order in the printing of ORs/SIs/CIs shall
be pre-printed at the face of the loose-leaf receipts/invoices using computer-aided
machines (e.g. MS Excel, etc.).
E. National Government Agencies, Government Owned and Controlled
Corporations and Local Government Units referred herein to as Government
Instrumentalities or GIs for brevity, engaged

2. Proprietary Function (as defined in Revenue Regulations No. 18-2012):
a. For unregistered proprietary function
 If the registered address of the business activity is similar or colocated with the GI whose governmental function is already
registered pursuant to Title IX, Chapter II, Section 236 of the NIRC
as amended , the GI shall file a registration information update by
filing BIR Form No. 1905 for the following:
i. Business Activity/ies;
ii. Additional Tax Type/s Details;
iii. Trade Name (if applicable);
iv. Books of Accounts
 If the registered address of the business activity is other than the
registered address of the GI, the GI shall file an Application for
Registration as Branch using BIR form No. 1903.
b. Required to secure ATP prior to the printing of its principal and
supplementary receipts/invoices indicating all information required
under this Order.
F. The application for ATP (BIR Form No. 1906, as revised, see Annex A) together
with the necessary documentary requirements shall be submitted to the Revenue
District Office (RDO)/Large Taxpayer Office (LT Office) concerned having
jurisdiction over the Head Office (HO) of the taxpayer-applicant. However, the
old BIR Form No. 1906 shall still be used until the revised form becomes
available;
G. In the interim, all applications for ATP shall be processed using the Registration
System of the Integrated Tax System (ITS) which shall generate the prescribed ATP
under RMO No. 83-99, as amended by RMO No. 28-2002 (see Annex B). The
following information shall be typed or printed on the ATP that will serve as
guide/reference for accredited p

BIR legal division subpoena letter of authority first notice checklist of audit requirements

Aryel Narvasa
0 Views · 5 days ago

Compromise Penalty Reduction Management Avoidance Common Errors of CPA bookkeepers BIR officials

Aryel Narvasa
0 Views · 5 days ago

Trust me when I say, compromise penalties offer a lifeline. They save you from harsher legal outcomes like jail time. Yet, don't mistake this for a free pass. It doesn't exempt you from setting things straight.

You still need to submit the needed papers. Fix your previous mistakes. Do this crucial step before you even think about paying the penalty. Take note: the clock is ticking. My offer stands only until October 31, 2023.

So here's my earnest plea: don't waste this opportunity. Address your errors and pay the penalty. Time is of the essence. Make it right and let's move forward together.

🤍IMPORTANT LEGAL NOTICE
Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously. This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. For the record, ITS CONTENTS ARE FROM MY PERSONAL BELIEFS AND CONVICTION.

DOWNLOAD IMPORTANT INFO

Manual For LoA Specialista Confidential
https://drive.google.com/file/....d/1yJ14gcOE75danVD7O

RMO 15-95 Tax Fraud Audit Guidelines
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1. For any tax concerns, feel free to email me at taxspecialista@kataxpayer.com or katax.lovely@gmail.com

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1. 0917-144-5999
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How invalidate cancel BIR Letter of Authority assessment notice delinquencies formal letter demand

Aryel Narvasa
0 Views · 5 days ago

#wronginvoice part 4 subject to BIR criminal complaint

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq
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DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

Tax Experience with Maureen Braza about BIR Preliminary Assessment Notice How to handle it properly

Aryel Narvasa
0 Views · 5 days ago

Why Some BIR Officials, So Afraid of 1, 2, 3.. DoJ?

Aryel Narvasa
0 Views · 5 days ago

SUBSCRIBE NOW. Please share your tax problems and experiences by commenting them hereunder. Also, you can request for a tax topic that you want me to discuss. The most common errors of many Filipino-taxpayers is their FAILURE to remove the "IGNORANCE OF THE TAX CODE" from the business operations and daily lives. To help and assist them in combating this DISABILITY, they need to understand and apply the TACTICS AND TECHNIQUES in dealing with DIFFICULT AND CORRUPT BIR OFFICIALS AND GOVERNMENT EMPLOYEES. The TAX topics that are worth discussing include the BIR Letter of Authority, Subpoena Duces Tecum, Tax Mapping, Oplan Kandado, Tax Evasion Investigation and how to FILL, FILE. FORM (How to fill up and file a BIR Form?) To reach me, please call my mobile numbers 09173071356, 09173071316, 09399052638, 09088807568 and 09178132675 today..
/Applications/OBS.app/Contents/MacOS/OBS; exit
Stop. Reduce. Close. These are the objectives of those who have mountains of Open Cases/Stop-Filers. Some had received a verbal advise that 400k pesos shall be paid immediately for 400 open cases. You alone has to power and authority to STOP, REDUCE & CLOSE these BIR Open Cases FOREVER. Please inform Boyet Bas, Yljien, Fatima, Les, Manny, Arman, Tess, Jenny and Gie that the important solution to achieve the above objectives will expire on April 23, 2020.... ETM is accepting Applications For Registered Tax Specialista ... or Taxpreneur... FREE Training from BIR LoA to DOJ Subpoena will start immediately.... Send your Application-resumè, COR and 2x2 picture to Joey at Unit 203 STG Corporate Centre, 76 Timog Avenue, Quezon City.... 09173071316 today
IMPORTANT:
Accounts Receivable (AR) – refers to the amount of tax due from a taxpayer who
failed to pay the same within the time prescribed by law for its payment arising from
(1) a self-assessed tax, or (2) a deficiency tax assessment issued by the Bureau.
3. Delinquent Account (DA) – an AR which arise from an unpaid self-assessed tax or
an assessment which is already final and executory due to the following:
3.1. fa(CTA) within thirty (30) days
from receipt of the decision denying the protest.
4. Collectible DA – FAN/FDDA- refers to AR emanating from a Final Assessment
Notice (FAN) or Final Decision on Disputed Assessment (FDDA) issued by theMy heart really is with the DRINKS DEALERS because they suffer a lot financially, mentally, emotionally and physically. It is a hard work but the pay is so small for them to survive lawfully. This video will help them revisit their options and guide them to a lawfully peaceful path. Place your questions below so that Len and Sonia may have the chance to answer these questions. Thanks 01973071356 and 09399052638
Bureau for deficiency internal revenue taxes. In addition, AR/DA covered by
approved installment plan shall be included in this classification.
5. Collectible DA – Unpaid Self-Assessed Taxes – refers to AR resulting from any of
the following:
5.1. Tax due per return filed by taxpayers who failed to pay the same within the
time prescribed for its payment; or
5.2. Non-payment of the 2nd installment due from individual taxpayers who availed
of installment payments of income tax under Sec. 56 (A) (2) of the Tax Code,
as amended.
6. Collectible DA - Dishonored Checks – refers to AR resulting from tax payment
made thru bank draft or check but was denied by drawee-bank due to drawertaxpayer’s insufficiency of funds in his/her/its bank accounts, accounts closure, or
for other reasons of dishonor as prescribed under the Negotiable Instruments Law.
7. Collectible DA – With Offer to Compromise – refers to accounts covered by an
application for the availment of the compromise settlement program of the Bureau,
or the taxpayers have offered to compromise the deficiency taxes due from them
under Sec. 204 (A) of the Tax Code, as amended.
8. Collectible DA – With Application for Abatement – refers to accounts wherein
taxpayerUnder our laws, the BIR officials may be CRIMINALLY PROSECUTED and if they are found guilty, they may be jailed up to 10 years and fined of 100,000 pesos. Learn from ETM the new ways of handling CHALLENGES that these BIR officials bring... If you have time, please be his TAXPRENUER... Thanks
circumstances are present:Have you felt that when you entered a BIR Office, your stress hormones started to shoot up? The reason is that your body is sensing that you are inside an ALIEN's home or in the outer space where your trainings and experiences on earth are irrelevant and have no use at all. When you speak to most of the revenue officials, you realised that they can't understand you and you also miserably fail to understand them. When these symptoms manifest, then, it is confirmed that you are dealing with DANGEROUS, DIRTY AND DIFFICULT revenue officers... Know thy secret. Know the solutions to handle them accordingly.

BIR compromise penalty for deficiency taxes open cases notice of discrepancy reduce taxes instantly

Aryel Narvasa
0 Views · 5 days ago

Who Must Prepare Your Financial Statements

Aryel Narvasa
0 Views · 5 days ago

Information from your accounting journal and your general ledger is used in the preparation of your business's financial statements: the income statement, the statement of retained earnings, the balance sheet, and the statement of cash flows. Information from the previous statement is used to develop the next. emelino t maestro who is maestro emelino kataxpayer knows tax basis financial statements Preparing general-purpose financial statements; including the balance sheet, income statement, statement of retained earnings, and statement of cash flows; is the most important step in the accounting cycle because it represents the purpose of financial accounting. Preparing the Financial Statements. Once the adjusting entries have been made or entered into a worksheet, the financial statements can be prepared using information from the ledger accounts. Because some of the financial statements use data from the other statements, the following is a logical order for their preparation:.The preparation of financial statements is easy once you mastered the accounting elements and know the different accounts that comprise them. In fact, most businesses today have automated accounting systems. Financial statements can be prepared with a few clicks of a button. However, as accountants, we need to know ...Accounting Basics. Though basic accounting may be simple common sense to some, basic accounting skills are incredibly important to managing a small business. From keeping employees happy, to getting ready for tax season, to simply keeping your business afloat, here are some basic accounting resources.The individual income tax accounting course is taken near the beginning of the program and provides students with information on federal income tax law, taxable income, Form 1040 and several variations. Preparing a personal income tax refund of any complexity requires familiarity with the buying and selling of property, ...Please note that some accounting books are for beginners and others are for intermediate to advanced users. NOTE - Recommended Courses .... With every page you unfold this book is sure to make you wiser and equipped with handling the difficult situations of tax saving and planning. Read this informative book to raise ...The specialty area of tax accounting encompasses services that range from the simple preparation of individual returns to highly complex tax planning services .... Under the accrual method, the business taxpayer generally reports income in the tax year it's earned based on the contractual understanding of what they will be ...Complete removal of an amount due, (usually referring to a tax ABATEMENT a penalty abatement or an INTEREST abatement within a governing agency). ..... Balance. Basic FINANCIAL STATEMENT, usually accompanied by appropriate DISCLOSURES that describe the basis of ACCOUNTING used in its preparation and ...Jump to Basic rules - The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method.Want to get seriously savvy with your business accounting, but don't know where to start? You don't need to be a professional accountant to decode the jargon. Use these pointers to find out how to make sense of your accounts, balance your budgets, and boost your profit margin.The foundation of solid business record keeping is learning to track your expenses effectively. It's a crucial step that allows you to monitor the growth of your business, build financial statements, keep track of deductible expenses, prepare tax returns, and support what you report on your tax return. Right from the beginning, ...Accounting for Income Taxes. Objectives: • Understand the differences between tax accounting and financial accounting. ▫Timing: temporary differences. ▫Scope: permanent differences. • Understand the effects of events on income taxes. ▫Net operating losses. ▫Valuation allowances. ▫Changes in tax rates. • Interpret income ...Sales tax accounting involves asset, revenue, and liabilities accounts such as Sales Revenue, Cash, and Sales Tax Payable. Accounting for sales tax is not too complex if you understand the basics of accounting from our previous lessons. This article will refresh those basic accounting concepts and give you examples of ...

Advances from stockholders used to sette income payments and expenses

Aryel Narvasa
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Itanong muna kay Maestro February 26, 2021

Aryel Narvasa
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Need Trabaho or Negosyo?, Accepting INTERNS, TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
Engage ETM Tax Agent Office (ETM-TAO), Inc.
Section 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually filed shall, upon conviction therefor, be punished by a fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.

Section 256. Penal Liability of Corporations. - Any corporation, association or general co-partnership liable for any of the acts or omissions penalized under this Code, in addition to the penalties imposed herein upon the responsible corporate officers, partners, or employees shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000).

Section 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms. -

(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:

(1) Willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally or under his supervision or by a member of his firm or by a member of his staff in accordance with sound auditing practices; or

(2) Certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client; or

(B) Any person who:

(1) Not being an independent Certified Public Accountant according to Section 232(B) or a financial officer, examines and audits books of accounts of taxpayers; or

(2) Offers to sign and certify financial statements without audit; or

(3) Offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or rules and regulations promulgated thereunder; or

(4) Knowingly makes any false entry or enters any false or fictitious name in the books of accounts or record mentioned in the preceding paragraphs; or

(5) Keeps two (2) or more sets of such records or books of accounts; or

(6) In any way commits an act or omission, in violation of the provisions of this Section; or

Section 258. Unlawful Pursuit of Business. - Any person who carries on any business for which an annual registration fee is imposed without paying the tax as required by law shall, upon conviction for each act or omission, be punished by a fine of not less than Five thousand pesos (P5,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than six (6) months but not more than two (2) years: Provided, That in the case of a person engaged in the business of distilling, rectifying, repacking, compounding or manufacturing any article subject to excise tax, he shall, upon conviction for each act or omission, be punished by a fine of not less than Thirty thousand pesos (P30,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years.of the Commissioner, to be made for a fractional part of a year, then the income shall be computed on the basis of the period for which separate final or

2021 Intro to Tax Accounting

Aryel Narvasa
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This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
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How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

When the RDO is on leave, in the meeting and ARDO, CAS refused to talk to you...

Aryel Narvasa
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In this video, ETM suggested a real solution to the problem of ARDO and CAS who knowingly refused to deliver the needed government services that you are requesting citing the the RDO is not in town... Know the proper actions to be undertaken and the penalties that can be imposed to the omission being perpetuated by the said revenue officers... Report the malfeasance, misfeasance or non feasance of any revenue officers (From the BIR Chief down to the Security Guard of the BIR) by way of COMMENTING THEM ALL under this video... So that ETM may prepare a video that discussed the cause and effect of such actions and the proper reaction to the same actions. Thanks for watching... PLEASE CREATE A FAN PAGE ACCOUNT AND INVITE/MAKE ETM as its ADMIN so that all his LIVE VIDEOs may be simulcated in your own FAN Page which may help your viewers understand what you are selling to them....blic Act 11032 to your advantage, how to be a co-producer of ETM's livestreaming events, how to avail self and friends FREE 2019 Tax Amnesty on Delinquencies or 2019 Estate Tax Amnesty and later on, be an ETM's Tax Assistant, Franchisee, Licensor or Business Partner, use or RMO 53-2010 and many more... You are invited to attend his INTRO TO TX ACCOUNTING so that you may avoid the repeat of no-entry BOOKS of accounts this year. Thanks for watching

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Today's business and tax environment is increasingly complex, there are more and more demands for transparency, tax departments are under pressure to be more effective and highly qualified professionals can be hard to obtain.

Fast forward to 2015, a little over a decade since. I get work that will pay me P60k, a major feat really for a freelancer. Before this, I was never asked for a receipt by the places I write for, and they’d tell me they were filing my taxes for me. Withholding tax, my payslips said. I had no reason to disbelieve it.

In the past, I wouldn’t even earn enough to be required to file my taxes. In the past, which is to say before this version of the BIR.

Getting back into the grid didn’t seem like a big deal to me – even as I believe it to be an injustice for freelancers like me who were being treated as “self-employed.”

When we checked if I could get myself those receipts, the BIR revealed that I had open cases from that old business, and since 2005, they have been charging me monthly for failing to close my books with their office.

Which means they are charging me now, for a business that closed down 11 years ago. They are charging me for a business that has been closed down since 2004, which has a business address that has ceased to exist – the building was sold and destroyed in 2006.

The BIR is charging me P60 thousand pesos as of June 2015. Exactly the same amount I’m supposed to get if and when I finally get my BIR receipt for this rare editing gig.

It’s like I’m earning this much for the first time, after a decade of blood sweat tears as freelancer, and all of it will go the BIR.

Someone help me!

Instead of kindness
That is of course if I get my pay check at all, given the BIR’s refusal to give me a receipt.

A lawyer-friend says that I should not have any problem getting receipts – the BIR should not stop anyone from wanting to be part of the tax system. And really, no tax office should keep any person from claiming their pay checks.

Yet here I am, unable to claim a check because the BIR refuses to give me my receipts until I pay the P60k in penalties. I am being told I have no choice but to pay, never mind that I absolutely contest these penalties.

I contest it on the grounds that if the BIR tried at all, they would find that all material conditions point to the fact of that business having closed down in 2004, the building demolished in 2006. In the two years it was open, it was always break even. It closed down with no profits.

I’d like to think that this story is no different for many small businesses in the country, and one wonders why this tax office can’t be kinder.

An example of kindness: I hold a Certificate of No Business from the Quezon City Hall. I imagine this is because instead of operating on charging people for businesses that might be long gone, this local government unit decided to operate on kindness. When they computerized their system, they presumed that if a business permit has not been renewed for a stretch of time, this means the business has closed down.

Plain and simple. And kind. (Thank you, Herbert Bautista and Sonny Belmonte!)

After all, why charge a business that has since closed down, for not declaring that it has closed down?

Why charge people every month for failing to close their books with the BIR? When material conditions, common sense, compassion would point to the possibility that this business has closed down, and therefore the books are also closed?

Someone help me!

BIR Open Cases CMS Stop filer Case Monitoring System

Aryel Narvasa
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Open Cases refers to the tax returns and reportorial requirements that did not reach the data warehouse of the Bureau of Internal Revenue (BIR). For failure to file these documents, a taxpayer is at risk from being charged civilly, administratively and criminally. Inadvertent failure to file the alphalist does not only entail payment of monetary/compromise penalties, but likewise translates to an “open case” with the BIR. The term open case refers to a pending action against a taxpayer for failure to file a return, or filing a return that was not captured by the BIR's system. Last Aug. 18, 2014, the BIR issued Revenue Memorandum Circular (RMC) No. 70-2014 which clarifies the requirements for the issuance of certifications on outstanding tax liabilities/delinquency verification slips for purposes of processing the payment of claims for tax refund, cash conversion of TCCs and VAT monetization under Executive Order (EO) Nos. 68 and 68-A. Said RMC aims to protect the interest of the government by ensuring that tax refunds, cash conversion of TCCs and VAT monetization are not granted to delinquent taxpayers. According to the RMC, in case the taxpayer has “stop-filer cases”, the validity of the same shall be determined by the concerned revenue offices, which may pertain to Revenue District Offices (RDOs), Regional Collection Divisions, concerned offices of the Large Taxpayers Services, Accounts Receivable Monitoring Division or other revenue offices of the BIR. The certifications/verification slips must indicate valid “stop-filer cases”. The processing of payment of claims for tax refund, cash conversion of TCCs and VAT monetization (applications) shall be held in abeyance pending the resolution of the stop-filer cases. Use of Case Monitoring System (CMS) or eLAMS – involves the utilization of
a Case Monitoring System/eLAMS to regularly monitor outstanding Letters of Authority in order to require mandatory observance of the period to audit and to track progress of audit cases.

Tickmarks when how why use tick-marks to validate information data BIR forms financial statements

Aryel Narvasa
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Leasor-Lessee Relationship and BIR Tax Accounting and Rules

Aryel Narvasa
0 Views · 5 days ago

Lease Rules and BIR Tax Accounting and Audit Strategies
In this video, you will learn the tax rules governing the LEASING INDUSTRY (RENTAL) with special mention about the INVENTORY LIST to be submitted within January 2019. It also tackled the BIR Audit-direction-policy that it is planning for Lessors and their Tenant-Businesses including the use of Website, AirBnB, Booking.com, Agoda, etc. to trace potential tax evaders.

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Please don't forget to click 'SUBSCRIBE' via Emelino T Maestro YouTube Channel and Kataxpayer Facebook. Thank you and have a nice day.
Give him a call later on.

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1. Response templates for certain BIR notices and communications,
2. Video topics on some relevant tax updates and strategies, and
3. Consultation concerning certain tax problems and solutions.

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#erroneousassessment How to handle wrong BIR deficiency tax assessment part 2

Aryel Narvasa
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Notarial fee and cost of photocopying no substantiation but tax is withheld allowable deductions BIR

Aryel Narvasa
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Cancelling BIR Benchmark/Letter Notice Assessments

Aryel Narvasa
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Share and link this to others so that others may be empowered on how to avoid BIR corruption

CPA should not coerce or force the BIR Commissioner to oblige taxpayers use accounting standards

Aryel Narvasa
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In summary, the functions of the Bureau of Internal Revenue (BIR) and the Commissioner of Internal Revenue (CIR) include:

Assessing and collecting all national internal revenue taxes, fees, and charges, and enforcing all forfeitures, penalties, and fines connected therewith, including executing judgments in cases decided in its favor by the Court of Tax Appeals and ordinary courts.

Administering supervisory and police powers conferred upon it by the Tax Code or other laws.

Interpreting the provisions of the Tax Code and other tax laws, subject to review by the Secretary of Finance.

Deciding disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto, or other matters arising under the Tax Code or other laws or portions thereof administered by the BIR.

The passage does not mention any requirement for the Bureau of Internal Revenue or the Commissioner of Internal Revenue to adopt financial accounting standards over their functions. The focus of the passage is on the Bureau's and Commissioner's responsibilities for administering and enforcing tax laws, interpreting provisions of the Tax Code and other tax laws, and deciding disputed assessments, refunds, and penalties.

IMPORTANT : Click Membership link: https://www.youtube.com/channe....l/UCL-Q5vnEsv8tA_acF & THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Looking for a way to streamline your communication with the Bureau of Internal Revenue (BIR) and ensure that every notice from the BIR is resolved or answered in accordance with tax laws and regulations? Look no further than our selection of professionally-designed templates for sale! Our templates are designed to make it easy for you to respond to any notice from the BIR quickly and confidently, ensuring that you are in compliance with tax laws and regulations at all times. Each template is tailored to a specific type of notice, and includes all the information and language you need to provide a comprehensive response.

With our templates, you'll be able to:
Save time: Rather than spending hours researching the appropriate response to a notice from the BIR, you can simply select the appropriate template and fill in the necessary information.
Ensure compliance: Our templates are designed to be fully compliant with tax laws and regulations, so you can be confident that your response will be accurate and complete.

Avoid errors: By using a professionally-designed template, you can avoid common errors and omissions that can lead to penalties or other issues.
Communicate effectively: Our templates are designed to be clear, concise, and professional, making it easy for you to communicate effectively with the BIR.
Investing in our templates is a smart choice for any individual or business that wants to ensure compliance with tax laws and regulations, while also streamlining their communication with the BIR. So why wait? Purchase our templates today and start responding to notices from the BIR with confidence! For more details on our templates and how they can help you respond to BIR notices with ease, please feel free to contact me at 09088807568, 09285185999, 091714459999, 09228010922 or 09173071316. You can also send an email to taxspecialista@katapayer.com, and our team will be happy to assist you.

This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

BIR AITEID dirty dangerous data summary list sales importation purchases deficiency tax assessment

Aryel Narvasa
0 Views · 5 days ago

Together we can REDUCE an assessment United we can STOP the harassment. Email emsm@kataxpayer.com for this event

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This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

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Book entry BIR Form 2306 withholding VAT income tax accounting

Aryel Narvasa
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Section 223 prescription period POS CRM penalty solution refusal accept evidence letter of authority

Aryel Narvasa
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Vouchers help substantiate expenses use accurate complete lawful voucher making expenses deductions

Aryel Narvasa
0 Views · 5 days ago

A voucher for expenses is a document that serves as proof of a financial transaction between two parties related to an expense. It typically contains details of the expense, such as the date, amount, purpose, and the name of the person or company who incurred the expense. Vouchers for expenses are commonly used by businesses to track and manage their expenses and can be used for a variety of purposes, such as reimbursement of employee expenses, payment of supplier invoices, or recording of business expenses for tax purposes. They may be physical documents or digital files and are typically stored in an organized manner for easy retrieval and reference.

In the context of Philippine taxation, having a voucher for expenses provides several benefits, such as:

Compliance with tax regulations: The Bureau of Internal Revenue (BIR) requires businesses to keep proper records of their expenses to support their tax returns. Vouchers for expenses provide documentation that supports the accuracy of the amounts claimed in the tax return, reducing the risk of penalties or audits.

Improved financial management: Vouchers for expenses provide a systematic and organized way of tracking and managing expenses. They help businesses monitor their expenses and identify areas where they can reduce costs, improving overall financial management.

Efficient reimbursement of expenses: Vouchers for expenses can be used to reimburse employees for business-related expenses. With a voucher, employees can submit their expenses for reimbursement and the company can easily track and process the payment.

Verification of payments made: Vouchers for expenses serve as proof of payment for goods and services purchased. This helps businesses avoid disputes with suppliers or service providers, and ensures that payments are accurately recorded in the company's financial statements.

In summary, having vouchers for expenses in the context of Philippine taxation provides a variety of benefits, from compliance with regulations to improved financial management and efficient reimbursement of expenses.

Failure to use the simplified chart of accounts authorized by the Secretary of Finance may result in errors in recording transactions, which could lead to disallowed expenses and non-payment of the correct amount of withholding taxes. It is therefore important for bookkeepers and accounting staff to use the authorized chart of accounts to ensure compliance with the tax code and avoid penalties and other legal consequences.

To comply with Section 232, Tax Code, you must have a SIMPLIFIED CHART OF ACCOUNTS.
A Chart of Accounts (COA) is a comprehensive and structured list of all the accounts used by a business, organization, or individual to record financial transactions. It serves as the foundation of an entity's accounting system and provides a clear framework for organizing financial data. The COA is typically organized into different categories, such as assets, liabilities, equity, revenue, and expenses. In the context of taxation, accounting titles in the COA are designed to satisfy the requirements of specific tax types, such as value-added tax return (BIR Form 2550Q), withholding tax returns (BIR Form 1601C/EQ/FQ), and income tax returns (BIR Form 1701/1702) in order to avoid confusion and irritation among BIR officials, taxpayers, and TaxSpecialista. These parties benefit from its use in various ways:

1. Standardized framework: The COA provides a structured and organized system for recording and reporting financial transactions, benefiting both taxpayers and BIR officials.

2. Consistency and comparability: Ensures uniformity in recording financial transactions, enabling easier audits and comparisons across taxpayers.

3. Simplified tax compliance: Facilitates tracking of taxable and non-taxable transactions, deductions, and credits, making tax return preparation more straightforward.

4. Improved financial reporting: Offers a clear structure for presenting financial information, aiding understanding and analysis of a business's financial health.

Get our specialized chart of accounts for sales transactions at only 1,000 pesos each until April 15 only. Ideal for VAT registered persons, BMBE & Percentage Taxpayers, and VAT exempt entities. To order, please email me at taxspecialista@kataxpayer.com. Thank you po.

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This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

How to Reduce 1.Billion Tax Amnesty Payment? Family members affected by BIR Tax Evasion Cases

Aryel Narvasa
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Makati Revenue Regional Director Glenn Geraldino said the criminal cases were submitted to the Department of Justice after the respondents reportedly ignored assessment and collection notices to settle the delinquent accounts totaling more than P1 billion.

The respondents were identified as Alejandro Tengco, Ramon Cojuangco, Jr., Mario Locsin, Manuel Dinio; president, chairman of the board, vice president and treasurer, respectively, of Auto Sports 24 Corporation of Magallanes Village, Makati; Rizalyn Aligante and Jennilyn Lapus, president and treasurer, respectively, of City Delight Mercantile of Goodyear Park Subdivision, Las Pinas City; Paula San Agustin, Margarita Vela and Susan Carasig, president, secretary and finance officer, respectively, of Concept Placement Resources of Magallanes, Makati.

Cojuangco, owner of a high-end resort in Boracay is a cousin of former President Aquino.

Also charged were Farid Nasser, Pascual Pastor and Roberto Artadi, president, vice president and treasurer, respectively, of Crown Realty Company of Pasong Tamo, Makati; Kasigod Jamias and Michael Luna, president and treasurer, respectively, of Heltgard Hygiene Systems of Soldiers Hills, Muntinglupa City; Jesse Young, Francis Chung and Myra Quinonez, president, vice president and treasurer, respectively, of Metals and Wires Manufacturing of Bicutan, Taguig City; Claudio Altura, Albert Altura and Cornelio Caedo; chairman, president and treasurer, respectively, of Ski Construction Group of Paseo De Roxas; Emerlita Serrano, Edelito Badua and Delio Sumulde, president,, vice president and treasurer, respectively, of Starsky’s Entertainment of Poblacion, Makati; and Anthony Torres, proprietor of Monty’s Meat Shop of Magallanes, Makati. In a press statement, the BIR said all the respondents were served case assessment and collection letters including final assessment notices, thus making the assessment executory and demandable.

“The respondents’ failure and continued refusal to pay their long overdue deficiency taxes, despite repeated demands, constitute willful failure to pay the taxes due the government,” it said.

In tax indebtedness covered income and value-added taxes of 2013 and prior years

What you don't know about the BIR Form 1701Q? An Introduction

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Financial statements created the 50% surcharge in BIR deficiency tax assessment BIR form 1905

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Tax Mapping (BIR) by Emelino T Maestro

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It has been lawfully settled that a moral, exemplary and actual damages may be collected from a Revenue Officer (RO) for his one-time failure and refusal to correctly apply the provisions of the Tax Code. An alibi that he is just following an order from his superiors is not a valid justification to continue and pursue an illegal and irregular act. In fact, the Philippine Government is not akin in tolerating any mistake, omission or error that its agents pursue. Furthermore, they will personally shoulder all the judicial and legal costs and expenses associated with the administrative, civil and criminal cases that a taxpayer may pursue against them. For this basis, the ROs concerned have a legal obligation to cease and desist their succeeding actions that are contrary to law, public order, public policy, moral and good custom.

Disallowed compensation due to non-withholding AFS is greater than 1604CF alpha list miscomputed

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Together we REDUCE an assessment United we STOP the harassment

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THIS PRIVILEGED COMMUNICATION is from Mr Emelino T Maestro and his associates and partners' beliefs and conviction.

Faking financial statements

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6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
ETM Tax Agent Office (ETM-TAO), Inc.
IMPORTANT
Section 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms. -

(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:

(1) Willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally or under his supervision or by a member of his firm or by a member of his staff in accordance with sound auditing practices; or

(2) Certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client; or

(B) Any person who:

(1) Not being an independent Certified Public Accountant according to Section 232(B) or a financial officer, examines and audits books of accounts of taxpayers; or

(2) Offers to sign and certify financial statements without audit; or

(3) Offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or rules and regulations promulgated thereunder; or

(4) Knowingly makes any false entry or enters any false or fictitious name in the books of accounts or record mentioned in the preceding paragraphs; or

(5) Keeps two (2) or more sets of such records or books of accounts; or

(6) In any way commits an act or omission, in violation of the provisions of this Section; or

(7) Fails to keep the books of accounts or records mentioned in Section 232 in a native language, English or Spanish, or to make a true and complete translation as required in Section 234 of this Code, or whose books of accounts or records kept in a native language, English or Spanish, and found to be at material variance with books or records kept by him in another language; or

(8) Willfully attempts in any manner to evade or defeat any tax imposed under this Code, or knowingly uses fake or falsified revenue official receipts, Letters of Authority, certificates authorizing registration, Tax Credit Certificates, Tax Debit Memoranda and other accountable forms shall, upon conviction for each act or omission, be punished by a fine not less than Fifty thousand pesos (P50,000) but not more than One hundred pesos (P100,000) and suffer imprisonment of not less than two (2) years but not more than six (6) years.

If the offender is a Certified Public Accountant, his certificate as a Certified Public Accountant shall be automatically revoked or cancelled upon conviction.

In the case of foreigners, conviction under this Code shall result in his immediate deportation after serving sentence, without further proceedings for deportation.A financial statement audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The result of this examination is a report by the auditor, attesting to the fairness of presentation of the financial statements and related disclosures. The auditor's report must accompany the financial statements when they are issued to the intended recipients.

The purpose of a financial statement audit is to add credibility to the reported financial position and performance of a business. The Securities and Exchange Commission requires that all entities that are publicly held must file annual reports with it that are audited. Similarly, lenders typically require an audit of the financial statements of any entity to which they lend funds. Suppliers may also require audited financial statements before they will be willing to extend trade credit (though usually only when the amount of requested credit is substantial).

Audits have become increasingly common as the complexity of the two primary accounting frameworks, Generally Accepted Accounting Principles and International Financial Reporting Standards, have increased, and because there have been an ongoing series of disclosures of fraudulent reporting by major companies.

#wronginvoice part 4 subject to BIR criminal complaint

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DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

How invalidate cancel BIR Letter of Authority assessment notice delinquencies formal letter demand

Aryel Narvasa
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Drug store tax accounting for sales non vat registered taxpayer electronic books of accounts

Aryel Narvasa
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Tax Experience with Maureen Braza about BIR Preliminary Assessment Notice How to handle it properly

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BIR compromise penalty for deficiency taxes open cases notice of discrepancy reduce taxes instantly

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Compromise Penalty Reduction Management Avoidance Common Errors of CPA bookkeepers BIR officials

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Who Must Prepare Your Financial Statements

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Fill up correctly 2551Q CREATE LAW accomplish carry forward 3rd/4th quarters 2020 buy templates

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Advances from stockholders used to sette income payments and expenses

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Itanong muna kay Maestro February 26, 2021

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Need Trabaho or Negosyo?, Accepting INTERNS, TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
Engage ETM Tax Agent Office (ETM-TAO), Inc.
Section 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually filed shall, upon conviction therefor, be punished by a fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than one (1) year but not more than three (3) years.

Section 256. Penal Liability of Corporations. - Any corporation, association or general co-partnership liable for any of the acts or omissions penalized under this Code, in addition to the penalties imposed herein upon the responsible corporate officers, partners, or employees shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000).

Section 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms. -

(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:

(1) Willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally or under his supervision or by a member of his firm or by a member of his staff in accordance with sound auditing practices; or

(2) Certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client; or

(B) Any person who:

(1) Not being an independent Certified Public Accountant according to Section 232(B) or a financial officer, examines and audits books of accounts of taxpayers; or

(2) Offers to sign and certify financial statements without audit; or

(3) Offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or rules and regulations promulgated thereunder; or

(4) Knowingly makes any false entry or enters any false or fictitious name in the books of accounts or record mentioned in the preceding paragraphs; or

(5) Keeps two (2) or more sets of such records or books of accounts; or

(6) In any way commits an act or omission, in violation of the provisions of this Section; or

Section 258. Unlawful Pursuit of Business. - Any person who carries on any business for which an annual registration fee is imposed without paying the tax as required by law shall, upon conviction for each act or omission, be punished by a fine of not less than Five thousand pesos (P5,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than six (6) months but not more than two (2) years: Provided, That in the case of a person engaged in the business of distilling, rectifying, repacking, compounding or manufacturing any article subject to excise tax, he shall, upon conviction for each act or omission, be punished by a fine of not less than Thirty thousand pesos (P30,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years.of the Commissioner, to be made for a fractional part of a year, then the income shall be computed on the basis of the period for which separate final or

2021 Intro to Tax Accounting

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq
#itanongmunakaymaestro
#totoongtaxspecialista

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

BIR Open Cases CMS Stop filer Case Monitoring System

Aryel Narvasa
0 Views · 5 days ago

Leasor-Lessee Relationship and BIR Tax Accounting and Rules

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Tickmarks when how why use tick-marks to validate information data BIR forms financial statements

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Notarial fee and cost of photocopying no substantiation but tax is withheld allowable deductions BIR

Aryel Narvasa
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Aryel Narvasa
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Book entry BIR Form 2306 withholding VAT income tax accounting

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Tips and Techniques of Land grabbers in the Philippines

Aryel Narvasa
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Section 223 prescription period POS CRM penalty solution refusal accept evidence letter of authority

Aryel Narvasa
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Making Money Out of Tax Amnesty for Filipinos.

Aryel Narvasa
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Thank you, Mr President, for extending the Tax Amnesty until December 31, 2020. If you are COA Auditors, LGU Accountants, bookkeepers, finance officials or employees of a private individual or corporation, you can make money out of tax amnesty. I will teach you how to do it now. Share this video to email addresses to get the two books mentioned in the said video. Thanks for subscribing.. Call 09173071316 or 09088807568

Failed to inform the change of address Grace ended up losing her tax cases inform the BIR d updates

Aryel Narvasa
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Vouchers help substantiate expenses use accurate complete lawful voucher making expenses deductions

Aryel Narvasa
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What you don't know about the BIR Form 1701Q? An Introduction

Aryel Narvasa
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Financial statements created the 50% surcharge in BIR deficiency tax assessment BIR form 1905

Aryel Narvasa
0 Views · 5 days ago

Tax Mapping (BIR) by Emelino T Maestro

Aryel Narvasa
0 Views · 5 days ago

Faking financial statements

Aryel Narvasa
0 Views · 5 days ago

Need Trabaho or Negosyo?
Accepting INTERNS
TaxSpecialista for
1. BIR Letter of Authority Guide
2. BIR Subpoena Duces Tecum Adviser
3. BIR-assessment Reviewer
4. BIR-assessment Protest-maker
5. Resibo.ph Bookkeeper
6. BIR-form Examiner
7. BIR-audit Witness
8. Paralegal
ETM Tax Agent Office (ETM-TAO), Inc.
IMPORTANT
Section 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms. -

(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:

(1) Willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally or under his supervision or by a member of his firm or by a member of his staff in accordance with sound auditing practices; or

(2) Certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client; or

(B) Any person who:

(1) Not being an independent Certified Public Accountant according to Section 232(B) or a financial officer, examines and audits books of accounts of taxpayers; or

(2) Offers to sign and certify financial statements without audit; or

(3) Offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or rules and regulations promulgated thereunder; or

(4) Knowingly makes any false entry or enters any false or fictitious name in the books of accounts or record mentioned in the preceding paragraphs; or

(5) Keeps two (2) or more sets of such records or books of accounts; or

(6) In any way commits an act or omission, in violation of the provisions of this Section; or

(7) Fails to keep the books of accounts or records mentioned in Section 232 in a native language, English or Spanish, or to make a true and complete translation as required in Section 234 of this Code, or whose books of accounts or records kept in a native language, English or Spanish, and found to be at material variance with books or records kept by him in another language; or

(8) Willfully attempts in any manner to evade or defeat any tax imposed under this Code, or knowingly uses fake or falsified revenue official receipts, Letters of Authority, certificates authorizing registration, Tax Credit Certificates, Tax Debit Memoranda and other accountable forms shall, upon conviction for each act or omission, be punished by a fine not less than Fifty thousand pesos (P50,000) but not more than One hundred pesos (P100,000) and suffer imprisonment of not less than two (2) years but not more than six (6) years.

If the offender is a Certified Public Accountant, his certificate as a Certified Public Accountant shall be automatically revoked or cancelled upon conviction.

In the case of foreigners, conviction under this Code shall result in his immediate deportation after serving sentence, without further proceedings for deportation.A financial statement audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The result of this examination is a report by the auditor, attesting to the fairness of presentation of the financial statements and related disclosures. The auditor's report must accompany the financial statements when they are issued to the intended recipients.

The purpose of a financial statement audit is to add credibility to the reported financial position and performance of a business. The Securities and Exchange Commission requires that all entities that are publicly held must file annual reports with it that are audited. Similarly, lenders typically require an audit of the financial statements of any entity to which they lend funds. Suppliers may also require audited financial statements before they will be willing to extend trade credit (though usually only when the amount of requested credit is substantial).

Audits have become increasingly common as the complexity of the two primary accounting frameworks, Generally Accepted Accounting Principles and International Financial Reporting Standards, have increased, and because there have been an ongoing series of disclosures of fraudulent reporting by major companies.

Disallowed compensation due to non-withholding AFS is greater than 1604CF alpha list miscomputed

Aryel Narvasa
0 Views · 5 days ago

Wrong v Correct entries for Non VAT reg Non VAT sale

Aryel Narvasa
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Case 10 Notice for Authorising Representative for BIR audit transactions and documentations

Aryel Narvasa
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Selling Home and Land taxable or tax exempt emelino t maestro resibo.ph VAT invoice system App

Aryel Narvasa
0 Views · 5 days ago

TEXT, CALL PHILIPPINES
0917 307 1356 Onia
0917 307 1316 Guia
0908 880 7568 Len
FB https://www.facebook.com/KATAXPAYER
DISCORD https://discord.gg/re5QC9Wq
#itanongmunakaymaestro
#totoongtaxspecialista

DEPOSIT YOUR DONATIONS
Emelino T Maestro
Bank of the Philippines Islands
Savings Account No. 1969-0986-91

This video explained how you may extricate yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.
How to fill, accomplish BIR Form 1901, 1902, 1903, 1905, 1601C, 1601EQ, 1601FQ, 1603, 1701Q, 1701, 1702Q, 1702, 2551Q, 2550M, 2550Q, 2000, 2200, 1800, 1801, tax returns.
How to prepare valid protest for BIR letter of authority, subpoena duces tecum, checklist of requirements, complaint affidavit, notice of discrepancies, preliminary final assessment notice, formal letter of demand, a final decision on disputed assessment.
How to make accounting entries in the BIR registered books of accounts, computerised books of accounts accounting system VAT withholding income tax accounting entries
How to prepare a balance sheet income profit and loss cash flow retained earnings notes to financial statement RAMO 1-2020
Differences between individual non-individual partnership corporation joint venture one person corporation OPC cooperative income tax return delinquency taxes
What is how to compute minimum corporate income tax net operating loss carry over (NOLCO) passive active income best tax saving scheme devise approach strategy
Statement of management responsibility tax credit refund percentage tax VAT exempt Zero rated VAT PEZA BOI registered
How to reduce decrease lower zero out cancel surcharge interest compromise penalty annual registration fee
How to use computer generated third party information data warehouse mission order POS surveillance tax mapping oplan kandado mission order to taxpayers' advantage benefit VAT invoice Ease of paying taxes

BIR loose-leaf books access letter of authority cancellation mixed income hybrid method accounting

Aryel Narvasa
0 Views · 5 days ago

Call 09173071316 or 09088807568
RMO No. 1-2019 Prescribes the policies and procedures in the annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST) RMO No. 2-2019 Declares the TIN Card (BIR Form 1931) as accountable form RMO No. 3-2019 Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act) RMO No. 6-2019 Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices RMO No. 6-2019 Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices RMO No. 10-2019 Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter RMO No. 12-2019 Prescribes the policies, guidelines and procedures in relation to Decisions on Administrative Cases signed and approved by the Regional Director under RAO No. 4-2017 RMO No. 22-2019 Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) RMO No. 25-2019 Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code RMO No. 26-2019 Prescribes the policies, guidelines and procedures in the preparation and submission of Progress Report for the Programs and Activities in the BIR Strategic Plan 2019-2023 RMO No. 31-2019 Revises the policies, guidelines and procedures in the establishment/revision of Schedule of Zonal Values of Real Properties within the jurisdiction of Revenue District Offices and for other purposes in relation to Sec. 6E of RA No. 10963 (TRAIN Law) RMO No. 33-2019 Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs) RMO No. 35-2019 Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs) RMO No. 37-2019 Amends the policies, guidelines and procedures on the registration of employees earning purely compensation income, transfer of registration of employees, update of registration information and issuance of TIN card RMO No. 40-2019 Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013 RMO No. 41-2019 Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance RMO No. 42-2019 Prescribes the policies, guidelines and procedures in the Accomplishment Reporting on BIR Priority Programs and Other Major Programs and Projects RMO No. 47-2019 Modifies and drops the Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent's Deposit account and Excise Tax on the Performance of Services on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 and RR No. 2-2019 RMO No. 56-2019 Amends certain provisions of RMO No. 36-2016 relative to the policies and procedures in the decentralization of recording of internal revenue taxes RMO No. 58-2019 Prescribes the BIR Incident and Data Breach Response Plan MO No. 3-2018
Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usage RMO No. 5-2018
Prescribes the policies, guidelines and procedures in the nomination/application to act as a Resource Person for Trainings/Seminars/Briefings or as Subject Matter Expert (SME) for the Competency-Based Human Resource Program of the BIR RMO No. 6-2018
Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's Charter RMO No. 7-2018
Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016 RMO No. 15-2018
Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-Reading RMO No. 19-2018 Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018

NEW BIR Form 1701Q for OSD (Optional Standard Deduction) | Filling up Correctly

Aryel Narvasa
0 Views · 5 days ago

This video explains how to compute the tax due for those individuals who opt to use the Optional Standard Deduction (OSD) as their method of deduction. Only those who opt to use the graduated income tax rates may elect OSD as their method of deduction.

DISCLAIMER: The following event below has already ended. Visit our Kataxpayer FB Page for our upcoming events: https://www.facebook.com/KATAXPAYER
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Call 02-9216107 to know when and where the Free Tax Event (No Fee to Be Collected) about BIR Open Cases Specialista and BIR Lifestyle Checking Specialista will be held near your place while availing the Buy Book Policy, you may attend (for free) the BIR Tax Mapping Specialista so that you will no longer close shop whenever the BIR Tax Mapping Operations are on-going in your area. Bonus: ETM will protect you from BIR Tax Mapping's harassment, abuse and harm. JUST ATTEND THE BIR TAX MAPPING SPECIALISTA EVENT AND GET THE ETM-PROTECTION FOR 12-MONTH PERIOD. (Comment now the place where you want ETM to conduct the above and important TAX EVENTS). Email him at TaxMappingApps@gmail.com

BIR Fraud Assessment Best Practice Not To Be Its Victims Avoiding Deficiency Taxes Tax Specialista

Aryel Narvasa
0 Views · 5 days ago

SDT v ECQ, which shall prevail the command of the BIR or the instructions of the LGU

Aryel Narvasa
0 Views · 5 days ago

Per BIR subpoena duces tecum, you are mandated to appear on February 10. However and before it happens, the LGU or the Malacañan announced a lock-down from February 1 up to March 31. Are you going to attend the SDT? Will you obey the commands of the LGU? I explained the reason for you to stay at your home.

Daily Purchases tax bookkeeping accounting statement management responsibility allowable deductions

Aryel Narvasa
0 Views · 5 days ago

Need Trabaho or Negosyo?, Accepting INTERNS, TaxSpecialista for
1. BIR Letter of Authority Guide
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Engage ETM Tax Agent Office (ETM-TAO), Inc.
Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate:

"(1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported, where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);

"(2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);

"(3) Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate;

"(4) Services rendered to persons engaged in international shipping or international air transport operations, including leases of property for use thereof;

"(5) Services performed by subcontractors and/or contractors in processing, converting, or manufacturing goods for an enterprise whose export sales exceed seventy percent (70%) of total annual production;

"(6) Transport of passengers and cargo by air or sea vessels from the Philippines to a foreign country; and

"(7) Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal, ocean energy, and other emerging energy sources using technologies such as fuel cells and hydrogen fuels.

SEC. 7. Section 109 of the same Code, as amended, is hereby further amended to read as follows:

"SEC. 109. Exempt Transactions. - (1) Subject to the provisions of subsection (2) hereof, the following transactions shall be exempt from the value-added tax:

"(A) Sale or importation of agricultural and marine food products in their original state, livestock and poultry of a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefor.

"Products classified under this paragraph shall be considered in their original state even if they have undergone the simple processes of preparation or preservation for the market, such as freezing, drying, salting, broiling, roasting, smoking or stripping. Polished and/or husked rice, corn grits, raw cane sugar and molasses, ordinary salt, and copra shall be considered in their original state;

"(B) Sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals and other animals generally considered as pets);

"(C) Importation of personal and household effects belonging to the residents of the Philippines returning from abroad and nonresident citizens coming to resettle in the Philippines: Provided, That such goods are exempt from customs duties under the Tariff and Customs Code of the Philippines;

"(D) Importation of professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery, other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon the production of evidence satisfactory to the Commissioner, that such persons are actually coming to settle in the Philippines and that the change of residence is bona fide;

"(E) Services subject to percentage tax under Title V;

"(F) Services by agricultural contract growers and milling for others of palay into rice, corn into grits and sugar cane into raw sugar;

"(G) Medical, dental, hospital and veterinary services except those rendered by professionals;

"(H) Educational services rendered by private educational institutions, duly accredited by the Department of Education (DEPED), the Commission on Higher Education (CHED), the Technical Education And Skills Development Authority (TESDA) and those rendered by government educational institutions;

About the Overpaid Mayor's Permit, 2018 Tax Amnesty and No. 2 Fingerprint of Tax Evasion

Aryel Narvasa
0 Views · 5 days ago

ETM discussed in this video the How the overpayment of Mayor's Permit was made, the inevitable implementation of the 2018 Estate Tax Amnesty and its benefits and the No. 2 Fingerprint of Tax Evasion in relation to the 2019 BIR Top Priority Targets.
ETM is HIRING ESTATE TAX SPECIALISTA... Attend the Feb 2, 2019 Orientation, with or without experience, you may find yourselves having an additional income from the subject that you hated most, - TAXATION
ETM is HIRING BIR SUBPOENA DUCES TECUM TAX SPECIALISTA ... Attend the Feb 13, 2019 Orientation... you will be amazed that there is a lot of OPPORTUNITIES in MAKING INCOME AND WEALTH in the area of Taxation.
For details, call or text the mobiles shown in the video or visit EmelinoTMaestro.com today.

Live Program: TAX SPECIALISTA ONLINE UNIVERSITY
Tagline; Making Tax Opportunities Accessible"
Time: Starts 7am from Monday to Friday
Venue: Kataxpayer Facebook and EmelinoTMaestro YouTube Channel

Visit EmelinoTMaestro.com for
1. Response templates for certain BIR notices and communications,
2. Video topics on some relevant tax updates and strategies, and
3. Consultation concerning certain tax problems and solutions.

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For emergency tax-situations, please call 0917(307)1356 or 0939(905)2638 or download TAX MAPPING App from Google Play Store.

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Thank you very much to those who watched and shared this video

Securing a Mayor’s Permit (also known as a Business Permit) is one of the requirements for every business or company to operate in the Philippines. Local Government Units (LGUs) can be cities or municipalities. Each municipality has different procedures depending on the ordinance of the city or municipality.

A Business Permit is referred to as a Mayor’s Permit, because it is processed at the City Hall – the office of the mayor. Securing a business permit from the Mayor’s Office can only be done after accomplishing two other registrations first:

How to Apply for Mayor’s Permit in the Philippines? In this post, we are sharing the latest Mayor’s Permit requirements and procedures as of 2019. If you are a business owner or wanting to start a business in the Philippines, getting Mayor’s Permit is one of the documents that is required to run a business whether you are a single proprietorship, partnership or a corporation.

Resident Certificate A and B for single proprietorship, and C and C1 for corporation;
• Contractor’s license issued by the Philippine Contractors Accreditation Board (PCAB), in case of general/specialty and engineering contractor;
• National Grains Authority (NGA) license, in case of dealer of rice, corn and wheat;
• Bureau of Food and Drug Administration (FDA), in case of drugstore or bakery;
• Accreditation certificate issued by the Department of Trade, in case of auto repair shop, electronics, radio and other electrical equipments;
• Customer broker issued by the Custom Broker’s Commission, in case of custom brokerage business; • Real estate broker’s license issued by the Department of Trade and Industry (DTI), in case of real estate broker;
• Department of Labor and Employment (DOLE), in case of recruitment agency;
• Philippine Overseas and Employment (POEA), in case of manning and crewing services;
• Central Bank Authority, in case of banking institution;
• Pest control license issued by Fertilizers and Insecticide, in case of pest control services;
• Videogram permit issued by the Videogram Regulatory Board in case of video rental services;
• Occupancy Permit and Ownership, in case of real estate lessor;
• Future commodity merchant/broker’s license issued by the Securities and Exchange Commission (SEC), for those engaged in the sale of commodities for future transactions as merchant/broker;
• PCSUCIA national license, for those operating security agencies;
• Department of Environmental and Natural Resources (DENR) clearance, in case of Mining;
• LTO franchising and regulatory board, in case of rent-a-car and transport services;
• License to Operate Firearms & Explosive Units (Camp Crame);
• Department of Transportation & Communication (DOTC), in case of messengerial and courier services;
• Energy Regulatory Board (ERB), in case of dealer of LPG;
• National Telecommunications Commission (NTC), in case of telecommunications;
• Philippine Shipper’s Bureau. in case of forwarders; and
• TESDA certification.

Waiver statute limitation right against prolonged BIR audit bad or good know your tax rights

Aryel Narvasa
0 Views · 5 days ago

How to fill up correctly the BIR Form 1701Q version 2018 for Exempt Individuals | 1st Quarter

Aryel Narvasa
0 Views · 5 days ago

Succeeding videos for BIR Form 1701Q version 2018 can be watched or viewed through Patreon.com/EmelinoTMaestro but first, you must be a NON-PAYING PATRON.

Accomplishing the BIR Form 1701Q for individuals who are either exempt from income tax but liable to sales tax, exempt from sales tax but liable to income tax and liable to income tax and sales tax is somewhat a taunting task. Not anymore for there are series of lectures, workshops and trainings available and accessible to you. Follow the step-by-step instructional videos that deal with the contexts and contents of the BIR Form 1701Q.

Happy learning!

How to understand BIR compromise penalty unsubstantiated VAT input reduce tax penalties

Aryel Narvasa
0 Views · 5 days ago

When bank deposits are to be BIR garnished procedures before a Warrant of Garnishment is issued

Aryel Narvasa
0 Views · 5 days ago

To prevent BIG disaster to happen during BIR LoA-investigation, join the group https://drive.google.com/file/....d/171rCaLne5nFGp3Rk6 Thanks for clicking

Together we REDUCE an assessment United we STOP the harassment

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This video explained how you may free yourself from tax ignorance and declare your independence and self-reliance today. Read our laws. Comprehend their meanings. Know their immediate and future effects. Apply them timely and consciously.

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