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