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    Pagong Bagal

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    juliet_emelinotmaestro
    1) A high-ranking BIR official claimed that the 10-day limit to respond to taxpayer requests does not apply to disputed tax assessments, which require substantial time to resolve. However, the official did not specify how much additional time is needed. 2) ETM acknowledged the BIR's lack of manpower and competence to resolve disputes on time. However, the 1987 Administrative Code requires all public officials to respond to protests within 30 days. 3) ETM advises taxpayers to include in their protests that the 30-day limit from the Administrative Code applies, to prevent delays and force decisions within this timeframe.

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    Pagong Bagal

    Uploaded by

    juliet_emelinotmaestro
    142 views1 page
    1) A high-ranking BIR official claimed that the 10-day limit to respond to taxpayer requests does not apply to disputed tax assessments, which require substantial time to resolve. However, the official did not specify how much additional time is needed. 2) ETM acknowledged the BIR's lack of manpower and competence to resolve disputes on time. However, the 1987 Administrative Code requires all public officials to respond to protests within 30 days. 3) ETM advises taxpayers to include in their protests that the 30-day limit from the Administrative Code applies, to prevent delays and force decisions within this timeframe.

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    Pagong bagal

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    1) A high-ranking BIR official claimed that the 10-day limit to respond to taxpayer requests does not apply to disputed tax assessments, which require substantial time to resolve. However, the official did not specify how much additional time is needed. 2) ETM acknowledged the BIR's lack of manpower and competence to resolve disputes on time. However, the 1987 Administrative Code requires all public officials to respond to protests within 30 days. 3) ETM advises taxpayers to include in their protests that the 30-day limit from the Administrative Code applies, to prevent delays and force decisions within this timeframe.

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    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    142 views1 page

    Pagong Bagal

    Uploaded by

    juliet_emelinotmaestro
    1) A high-ranking BIR official claimed that the 10-day limit to respond to taxpayer requests does not apply to disputed tax assessments, which require substantial time to resolve. However, the official did not specify how much additional time is needed. 2) ETM acknowledged the BIR's lack of manpower and competence to resolve disputes on time. However, the 1987 Administrative Code requires all public officials to respond to protests within 30 days. 3) ETM advises taxpayers to include in their protests that the 30-day limit from the Administrative Code applies, to prevent delays and force decisions within this timeframe.

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    BIR PAGONG-BAGAL SUMAGOT SA TAX PROTEST

    A high-ranking BIR official wrote that the provisions of Republic Act No. 9485 which set forth the 10day limit to prepare and release a reply to a taxpayers request and notice shall not apply to those cases involving disputed tax assessments such as Notice for Informal Conference, Preliminary Assessment Notice and many more because to resolve protested tax cases, as explained, require substantial period of time. However, the said BIR official failed to mention either the number of days, weeks or months that his office needs to extinguish the duty to render a decision and resolution on disputed BIR assessment. ETM admired the affirmation made by this BIR official in accepting that his office does not have the manpower and the manpower with skills and competence in resolving tax-assessment disputes on time. It is true and correct that Section 228, NIRC provides a remedy to a taxpayer to elevate his protest to the Court of Tax Appeals within 30 days from the lapse of 180 days counted from the time of filling his protest and submission of relevant supporting evidences to the Commissioner of Internal Revenue. But the said law sets forth the time when the taxpayer shall be allowed to elevate his protest to the CTA and does not permit the BIR to sit on the protested tax case for the same number of days. If this is the case, then, the law just gave an escape clause to all BIR officials not to extinguish their obligations as legally defined. Bad-faith BIR may wrongfully assess a taxpayer in billion of pesos and then, not act on his protest to push him to go to CTA. Thus the taxpayer shall incur so much judicial expenses such as CTA filing fees, attorneys fees and other costs associated therewith. Because in the minds of the bad-faiths, the costs of going to court may push the taxpayer to succumb to an indecent proposal and deal. For the benefit of the taxpaying public, ETM suggests that the provisions of the 1987 Administrative Code that require, mandate and oblige all public officials to render decision and resolution within 30 days from receipt of the protest and documents shall be recognized and applied. To remove the BIR reasoning that BIR has no competent number of staff to make and release the needed decision and resolution, ETM advises the protesting taxpayer to include in his written protest that the provisions of the 1987 Administrative Code shall form part of his protest and be applied without mental reservation and purpose of evasion. Furthermore, ETM encourages all taxpayers to insert in all of their letters and communications a clause that in case of failure and refusal to prepare, render and release a decision and resolution within 30 days from receipt of such notices, the interest on unpaid taxes starting on the 31st day and until the decision is received shall be for the account of the deciding authority. Finally, an exemplary damage of not lower than 1,000,000 pesos shall be collected and is accepted to be jointly paid by the preparing, reviewing and deciding authorities. The purpose of the above-policy is to prevent these authorities not to be remissed of their power and obligations. Emelino T Maestro is also encouraging all oppressed, harassed, vexed and humiliated taxpayers to join the TAXPAYER CRISIS MANAGEMENT PROGRAM. Its objective is to unite taxpayers in voicing their concerns against too much BIR regulations that perceived to be promoting corruption and too many corrupt revenue officials who feed from taxpayers fear, ignorance and unintentional disobedience to the laws of the State. If this is helpful, please do not hesitate to tell others so that true and correct info shall be available to as many as the number of active taxpayers Please call ETM for details. Thank you. www.emelinotmaestro.com

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