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Delivery receipts debit credit memo collection receipt commercial invoice resibo tax specialista

0 Views· 11/26/23
Aryel Narvasa
Aryel Narvasa

Need Trabaho or Negosyo?
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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.
For taxpayers:

a. Accomplish BIR Form 1906 and submit the same together with the documentary requirements to RDO where the HO is located or concerned office under the Large Taxpayer Service;

b. Keep/File PCD and ATP copy duly received/issued by BIR for audit purposes;

c. Taxpayer’s branch office shall furnish its RDO a copy of the ATP issued by the appropriate BIR office having jurisdiction over the head office.

› For the printer/supplier:

a. Prepare Printer’s Certificate of Delivery (PCD) in five (5) copies and submit to RDO where the place of business is located or concerned office under the Large Taxpayer Service within thirty (30) days from date of ATP and prior to delivery of receipts and/or invoices to taxpayer;

b. Furnish the taxpayer and its branches copy of the received PCD and approved ATP together with the taxpayer’s Sworn Statement within thirty (30) days from the issuance of PCD. One copy thereof shall likewise be submitted to the BIR Office that has jurisdiction over the head office of the printer.
The Notice of Discrepancy (NOD) requirement

In September, the BIR issued RR No. 22-2020 amending the previous issuances in relation to the procedures which govern a tax audit and investigation prior to the issuance of a PAN. RR No. 22-2020 now provides that the BIR will issue a NOD instead of a NIC. As in the case of a NIC, the objective of issuing the NOD is to inform the taxpayer in writing of the discrepancies noted by the BIR during their investigation and provide the taxpayer the opportunity to present and explain the alleged discrepancies with relevant supporting schedules and documents. For the contents of the NOD, the BIR issued Revenue Memorandum Circular (RMC) No. 102-2020 prescribing the format of the NOD. The NOD should contain the following information:

Full name, address, and tax identification number (TIN) of the taxpayer;
The covered taxable period of the NOD pursuant to a duly issued Letter of Authority (LOA) and the LOA number and date;
Reference to an attached details of discrepancy which do not constitute a deficiency tax assessment yet, as expressly stated in the NOD;
An invitation for the taxpayer or its duly authorized representative to present and explain defenses and arguments against the BIR’s findings in a designated address within five (5) days from the receipt of the NOD. Please note that while it is allowed for the taxpayer to be represented by its counsel or another representative in case of his unavailability, the counsel or representative must be authorized in writing in accordance with the required authorization document by the BIR;
A notice to the taxpayer stating that if he fails to appear on the scheduled date of discussion without prior notice, it would be construed as a waiver of his right to a discussion of discrepancy and that he does not object to any of the findings from the BIR’s investigation;
A notice stating that that the taxpayer’s failure to reconcile and present/submit supporting documents would result to the issuance of PAN; and
The NOD shall be signed by the Revenue District Officer (RDO or the Chief of the Investigating Office, as applicable and once received, may be countersigned by the taxpayer’s representative to document receipt.

Conduct of the discussion of the discrepancies (DOD)

The DOD shall not extend beyond 30 days from the receipt of the NOD. During the DOD, the taxpayer shall present the explanations and arguments against the BIR’s findings, and show/submit corresponding supporting documents. If the taxpayer needs additional time to present the supporting documents, he will be allowed to submit such after the DOD. However, the RR provides that all of the necessary supporting documents must be submitted within 30 days from the receipt of the NOD. In the event that the taxpayer is still found to be liable for the deficiency taxes, and does not pay the tax or if he does not agree with the findings, the investigating office shall endorse the case to the reviewing office in the National Office or Revenue Regional Office for the issuance of the PAN within ten (10) days from the conclusion of the discussion with the BIR.

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