Beruflich Dokumente
Kultur Dokumente
BIR SHIFTS
FOCUS ON
TAXPAYER’S
LIFESTYLE
Thanks to ETM Clients, Sponsors and Students:
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3
THE AUTHOR
THE COPYRIGHT
All material herein is, unless otherwise stated, the property of EMELINO T
MAESTRO and his heirs. Copyright and other intellectual property laws
protect this. Reproduction or retransmission of the materials, in whole or
in part, in any manner, without the prior written consent of the copyright
holder, is a violation of copyright law.
Users may not distribute such copies to others, whether or not in electronic
form, whether or not for a charge or other consideration, without prior
written consent of the copyright holder. Contact information for requests
for permission to reproduce or distribute materials available through this
is
EMELINO T MAESTRO
email ‘ineedemelinotmaestro@gmail.com’
postal ’30 plaridel street, dona aurora, quezon city’
telephone ‘ 742 0382 * 439 3918’
ISBN ________________________
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THE APPEAL
Thank you so much for the taxes that you have shared. ETM was
able to successfully finish his three [3] levels of schooling free
from the headache of looking for enrollment fees.
Let us continue paying the correct taxes on time and help the less
fortunate and underprivileged Filipinos, just like ETM, morally
survive and economically change their lives for the best.
THE PROMISE
“Luke 20:19-26
[19] The teachers of the law and the chief priests looked
for a way to arrest him immediately, because they knew he
had spoken this parable against them. But they were afraid of the
people.
[20] Keeping a close watch on him, they sent spies, who pretended to be
honest. They hoped to catch Jesus in something he said so that they might
hand him over to the power and authority of the governor. [21] So the
spies questioned him: "Teacher, we know that you speak
and teach what is right, and that you do not show
partiality but teach the way of God in accordance with the
truth. [22] Is it right for us to pay taxes to Caesar or not?"
[23] He saw through their duplicity and said to them, [24] "Show me a
denarius. Whose portrait and inscription are on it?"
THE CONTENT
THE PLAN 11
THE VISIONARY 13
THE TARGET 15
THE EVIDENCE 17
THE EXAMINATION 21
THE ASSESSMENT 25
THE EXCUSE 40
THE COURSE 42
THE AGREEMENT 48
THE CAS 59
THE DONATION 61
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THE PLAN
Respect
the
Owner of
this logo
- the BIR
13
THE VISIONARY
ETM believes that type one [T1] is a tax consultant turned BIR
official and type two [T2] is a BIR official turned school
lecturer and favorite storyteller of the accounting
profession. Both T1 and T2 have more than decades of
experiences in the field of tax consulting.
CALL ETM @
742 0382 * 439 3918
FOR PROPER WAYS OF HANDLING NCAA
THANK YOU TO ETM CLIENTS, SPONSORS AND STUDENTS:
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THE TARGET
“IGNORANCE IS A DISABILITY
TO IMMEDIATELY UNLEARN
WHAT IS WRONG AND TO
CORRECTLY AND TIMELY
APPLY WHAT IS RIGHT”
17
THE EVIDENCE
BUREAU OF IMMIGRATION
Accessing this so called ‘manifesto’ may give BIR not only the
number of times that a President rode a plane or took a
ship but also his destinations. Frequent visits to Boracay and
other famous resorts outside the reach of land vehicles may
depict how much a President really earns for a living.
HOMEOWNER’S ASSOCIATION
The BIR would presume that cash spent for acquiring realty
came from taxable source in which tax due is not properly
settled.
THE EXAMINATION
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24
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THE ASSESSMENT
In this Chapter, ETM shall show how the BIR might compute
and support its deficiency tax assessments.
Specifics Computation
GOOD TO KNOW.
Specifics Computation
GOOD TO REMEMBER.
BUREAU OF IMMIGRATION
Specifics Computation
Specifics Computation
-end-
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LAND REGISTRATION AUTHORITY
REGISTRY OF DEEDS
Specifics Computation
-end-
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LOCAL GOVERNMENT UNIT
Improvements on land such as building, townhouse, etc.
Specifics Computation
Specifics Computation
-end-
Specifics Computation
SPECIFICS COMPUTATION
2. Income 1,339,286
Specifics Computation
SPECIFICS COMPUTATION
2. Income 1,339,286
Specifics Computation
Specifics Computation
GOOD TO REMEMBER.
“Tell me where you frequently go and relax and I can tell you
how much is your yearly earnings.”
Those who availed the 2005 Tax Amnesty Program and had
submitted their respective SALN are TLCS’ potential
candidate.
Specifics Computation
Specifics Computation
GOOD TO REMEMBER
The higher the electric bills may mean more electric appliances
being used at home by several persons whose existence
may be solely dependent on the yearly income earned by a
President.
THE EXCUSE
This excuse just passes only his tax problem to his kid. The
BIR might be so skeptical on how his kid accumulated such
wealth at a very short moment. If the kid failed to prove
that the acquired assets came from his taxable income, the
said transaction could be considered as a donation of a
President to his kid. Thus, it will be subjected to DONOR
TAX and the father-President is not relieved from proving
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the sources of such income, which may either be subjected
to income tax on compensation or value added and income
taxes on business income.
THE COURSE
THE AGREEMENT
I concur:
Pages and Counterparts. This has six [6] pages including its
schedules and three [3] counterparts, which shall legally
be considered as all originals.
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SCHEDULE A
Title of subject matter:
Your role:
Schedule B
PF -net
2307 WVT
2307 EWT
Good to Remember:
- end -
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THE CAS
Creditors such as IMF, WB, ADB, JICA, etc, are questioning the
Government of the Republic of the Philippines [RP] why
despite producing and exporting more I.T. professionals
than other countries, its taxpayers are still using Jurassic,
traditional and manual accounting method of documenting,
recording and safekeeping their business transactions.
This policy direction has two [2] major benefits. First, taxpayers
who would shift to CAS method shall no longer be required
to show their books of accounts during tax mapping
operations. Lastly, RP may save admin costs that pertain to
examination and investigation of taxpayers’ books and
records because its staff shall no longer be required to visit
taxpayers’ offices, thereby, avoiding contacts with taxpayers
and eruption of miscommunication and corruption.
THE DONATION
Those who have less in life should not be deprived of the true
and correct knowledge and knowhow in tax accounting.
OWNERʼS NAME/ADDRESS/CONTACT#