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. failure to file a protest within thirty (30) days from receipt of the assessment;
3.2. failure to submit all relevant supporting documents within sixty (60) days
from filing of the protest; and
3.3. failure to elevate to the Court of Tax Appeals (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 the
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:
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