You won't be tagged as a Delinquent Taxpayer even if you availed the 2019 Tax Amnesty Delinquen
In this video, ETM discussed why you will not be tagged or branded as a tax evader or delinquent taxpayer even if you availed the immunities and privileges of the 2019 Tax Amnesty on Delinquencies. He showed the law that you must use everytime that your lawyer, revenue officer or CPA is discouraging you to avail the benefits of the said Tax Amnesty... Do not believe or put your 100% trust and confidence unto the shoulders of your friends inside the BIR, your lawyers or accountant-CPAs because some of them is making money out of your misery... Take for example of the modus operandi that our friend uncovered when the lawyers were given the full control and power to handle the tax case of a taxpayer--- 50,000,000 pesos were spent without a single receipt of invoice.... You know what I mean.. A student of mine had to sell her home and lot in order to bribe a revenue officer and his cohorts... At the sideline, a lawyer or CPA gets his 15-20% commission... Avail the 2019 Tax Amnesty on Delinquencies Now.... Thanks for watching.
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. 30-2002, as amended, provided for specific instances where tax liability in the Philippines could be
compromised based on certain conditions and requirements, to wit:
1. Delinquent accounts;
2. Cases under administrative protest after issuance of the Final Assessment Notice to the taxpayer
which are still pending in the Regional Offices, Revenue District Offices, Legal Service, Large
Taxpayer Service (LTS), Collection Service, Enforcement Service and other offices in the National
Office;
3. Civil tax cases being disputed before the courts;
4. Collection cases filed in courts;
5. Criminal violations, other than those already filed in court or those involving criminal tax fraud.
Further, the following instances could not be compromised under RR No. 30-2002, to wit:
1. Withholding tax cases, unless the applicant-taxpayer invokes provisions of law that cast doubt on the
taxpayer’s obligation to withhold;
2. confirmed as such by the Commissioner of Internal Revenue or his duly authorized representative;
3. Criminal violations already filed in court;
4. Delinquent accounts with duly approved schedule of installment payments;
5. Cases where final reports of re-investigation or reconsideration have been issued resulting to
reduction in the original assessment and the taxpayer is agreeable to such decision by signing the
required agreement form for the purpose. On the other hand, other protested cases shall be handled
by the Regional Evaluation Board (REB) or the National Evaluation Board (NEB) on a case to case
basis;
6. Cases which become final and executory after final judgment of a court, where compromise is
requested on the ground of doubtful validity of the assessment; and
7. Estate tax cases where compromise is requested on the ground of financial incapacity of the taxpayer.
Basis of compromise of tax liability in Philippines
For the above instances where RR 30-2002 allows a compromise of tax liabilities in the Philippines, if further
provides the basis upon which the same could compromise as follows:
1. Compromise based on doubtful validity of delinquent or disputed
assessment
Doubtful validity or when reasonable doubt as to the validity of the assessment against the taxpayer exists
requiring a compromise payment of at least 40% of basic tax assessed may be allowed under the following:.
The delinquent account or disputed assessment is one resulting from a jeopardy assessment
(“jeopardy assessment” shall refer to a tax assessment which was assessed without the benefit of
complete or partial audit by an authorized revenue officer, who has reason to believe that the
assessment and collection of a deficiency tax will be jeopardized by delay because of the taxpayer’s
failure to comply with the audit and investigation requirements to present his books of accounts
and/or pertinent records, or to substantiate all or any of the deductions, exemptions, or credits
claimed in his return); or
The assessment