RA-11213 2019 Tax Amnesty

AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELINQUENCIES

RA-11213 2019 Tax Amnesty by on Scribd

RMC No 24-2019 Submission of Bir Form 2316

Clarifications to Submission of Bir Form 2316 and Employees list of Substituted filing  of Income Tax Return

RMC No 24-2019 Submission o... by on Scribd

8 Tips To Pay Taxes Without Paying A Single Centavo "The Legal Way" Part 2 Don't Misuse Public Properties

Respecting public facilities is respecting all the taxpayers who paid for all the public facilities. Misuse of government resources is a waste of your government fund. Treat  govt properties as your own.

. Don't misuse public properties

Free Government Resources

If you are a government employee,utilities in the office is free for all to use. Proper  use of available resources, close the lights if your not using them. Office supplies should have proper monitoring to avoid any wastage.

Don't open the air-conditioning system if the weather is not hot or at least close the air condition 1hr before the office close or during breaks. 

As a taxpayer any help  we  get from the government should be properly utilize or share with other people.Start with yourself, save by not wasting any government resources. 

Proper Maintenance of Government Properties

 Protect government properties/ taxpayer properties from being misuse. Report problems that need repair in your area to prevent any big repairs. If you have the capacity to do minor repairs  or just clean your canals and proper waste management to prevent floods in your area.  Government don't have to allocate big budgets in times of calamities and proper maintenance of all public properties

Educate other people to use all government properties for the long term so it take many years before any repairs. Governments properties are taxpayer's properties if you don't take good care of the available resources,  you will also pay for the construction and repairs of the infrastructure using taxpayer's fund.

Public–Private Partnership

Public-Private Partnership (PPP) is defined as a contractual agreement between the Government and a private company to finance, design, implement and operate infrastructure facilities and services that were traditionally provided by the government. It minimize cost while realizing project objectives. 

Government projects should have proper feasibility studies with qualified consultants. Government projects need big fund and funded by taxpayer's money.  If your company can do the projects, you can submit your proposal with the heart of service for your fellow countrymen. Successful projects will be resource efficient and effective to serve all people.

Any savings is less disbursement from our government fund. Not creating any wastage is an efficient use of the current fund.  Lawmakers don't have to create new taxes  to  increase government fund and plug any wastages.

The reason why men enter into society is the preservation of their property. - John Locke

8 Tips To Pay Taxes Without Paying A SingleCentavo "The Legal Way" Part 1  - Discipline

8 Tips To Pay Taxes Without Paying A Single Centavo "The Legal Way" Part 1

Tax is an expensive business expense.  Can you really contribute to our government funds without paying a single centavo? Yes using the 8 tips to pay taxes without paying a single centavo "the Legal way"

DISCIPLINE

Discipline start with you as a responsible citizen of your country.  Don't be a person who will be a burden of your country. Not helping your country to grow is not contributing your best for the growth of your country

Segregate your garbage. Local government spends a lot of money to collect your garbage. A simple backyard garden for biodegradable waste. For recyclable items you can sell it to your local junk shop. Government don't have to hire more garbage trucks and staff to collect your daily garbage.  Japan has a very strict garbage disposal system. Japan lack of land suitable for landfill is the biggest reason why they should have a proper garbage disposal system.  Public road is very clean, a clean city has a  less chance to be affected by natural calamity like flood. Local government don't have to declare  state of emergency too often and they   don’t need to release big fund for big disasters.

 A Japanese study in 2012 found that  people stuck in traffic in Manila and nearby areas amounted to  more than 2 billion pesos a day.  Follow  road signs. This is one of the cheapest way to lessen Traffic. If people will not follow road signs, government needs to ask Police to manage traffic to make sure all people will follow road signs.  Police will do traffic management roles instead of doing their duties to keep the country safe.  Follow traffic rules and be patient with all the problems of your current transportation system , there will be improvements and traffic measures will be more effective if you follow the current traffic rules

Don't commit crimes. Less crimes in your area, the government don't have to hire more employees to keep the area safe 24/7. Less government employees less salary paid by our taxes. More peaceful environment, all people in your area can focus more on creating important things to contribute to the growth of your country.

Ondoy is a few hours of rain. Ondoy showed that the  drainage system is not able to absorb rain water. Extreme weather conditions overwhelming the drainage system.The best way to lessen expenses on disaster rehabilitation is to prepare for the disaster. Clearing waterways, you see more dredging being done. Prevention is still best and less cost for the  government. If you don't pollute your waterways and plant more trees, government don't have to hire more people and use more equipment to clear waterways.

Helping yourself  lead to less support from your government funds.  Don't create problems that will need your government to allocate funds to solve those problems. Be part of the solution not part of the problem. Government funds can be allocated to other needs of the country.  Be independent with government support so government can help more people  that really need government support.

By constant self-discipline and self-control you can develop greatness of character. - Grenville kleiser.

8 Tips To Pay Taxes Without Paying A Single Centavo "The Legal Way" Part 2  -  Don't Misuse Public Properties

8 Tips To Pay Taxes Without Paying A Single Centavo "The Legal Way" Part 3 -Soon

RMO No. 38-2016 Revocation of the Investigation of Parties in Transactions Involving Assignment/Sale of Properties.

revokes the investigation of the Financial capacity of parties in transactions involving the transfer/assignment/sale of properties.

 Revocation of Revenue Memorandum Order No. 24-2016 And 25-2016

REVENUE MEMORANDUM ORDER NO. 25-2016 supplements the rules on the investigation of parties in transactions involving the transfer/assignment/sale of properties

REVENUE MEMORANDUM ORDER NO. 25-2016 

Summary

This RMO is being issued as a supplement to the guidelines provided for in RMO 24-2016

If there will no proof of financial capacity to acquire the property.

1.  The transaction is not a sale but a donation and a Deed of Donation shall be required.
2.  Pay the taxes on the transfer of property and buyer needs to pay income taxes 

Below is the full text of RMO 25-2016

REVENUE MEMORANDUM ORDER NO. 24-2016 prescribes the guidelines and procedures in the conduct of investigation of parties in transactions involving the transfer/assignment/sale of properties.

REVENUE MEMORANDUM ORDER NO. 24-2016 .

 Summary

 Parties to the said transactions may be subjected to an audit or investigation to determine their capacity to hold and/or acquire properties.

 If it is determined that the seller and buyer has no capacity to acquire the property.

 The procedures and requirements contained in this issuance shall be mandatory on

 1. sale/transfer/assignment of stocks not traded in the Stocks Exchange and other ONETT transactions involving tax payments of at least One Million (P1,000,000)

 2. transactions exempted from Capital Gains Tax/Expanded Withholding Tax (e.g. tax-free exchange under Section 40 (c)(2) of the NIRC of 1997).

Below is the full text of RMO 24-2016

eBlRForms eMail accounts will no longer be available starting August 1,2015.

July 30, 2015

 MEMORANDUM For DCIR Nelson M. Aspe Operations Group

 F rom LC DCIR Lilia C. Guillermo lnformation Systems Group

cc:  ACIR Ma. Rosario Charo E. Curiba - ISDOS ACIR Carolyn Ann C. Reyes - ISPMS ACIR Nrarilou del Rosario - Client Support Service

Subject:
Alternative Mode in the Filing of Several BIR Tax Returns using eBIRForms eMail Accounts

        It has been observed in the validation of attachments of tax returns submiited through the eBlRForms eMail Accounts that numerous invalid format of BIR Tax Returns were attached by the taxpayers, including eMails with no attachments. Hence, to avoid these instances, we would like to inform you that eBlRForms eMail accounts will no longer be available starting August 1,2015. Taxpayers will receive the following email message

 if they continue using the eBlRForms eMail accounts in submitting their tax returns:

 "This tax return submlsslon channel is now unavailable and your submitted tax return will be disregarded. Please download the eBlRForms Package v.5 and follow the procedures per RMC No. 31-2015 to submit your tax returns" For your information and appropriate action.


 eBlRForms eMail accounts will no longer be available starting August 1,2015.

RMC 26- 2015 Alternative Mode in the Filing of Several Returns Using the ELECTRONIC PLATFORMS of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE

Quezon City

May 6, 2015

REVENUE MEMORANDUM CIRCULAR NO.   26-2015

SUBJECT          : Alternative Mode in the Filing of Several Returns Using the ELECTRONIC PLATFORMS

of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms

TO                 :    All Internal Revenue Officials, Employees and Others Concerned

This Circular is issued to provide guidelines in the filing of various BIR Forms listed below using the ELECTRONIC PLATFORMS of the BIR. This circular does not cover taxpayers who are not mandated to use Electronic Filing and Payment System (eFPS)/Electronic Bureau of Internal Revenue Forms (eBIRForms) and who have not opted to file electronically, and thus, the existing procedures on manual filing shall apply.

Those taxpayers filing with payment or no payment using the Offline eBIRForms of the said forms shall follow the same procedures in Annex D of RMC 14-2015 and efile by attaching xml file to email. After validating the tax return, click “FINAL COPY”, open the directory “C:\eBIRForms\IAF_RDO_Copy\” in the computer. Look for the xml file of the encoded tax return form with the following naming convention:

FILENAME = <999999999999-XXXXXX-99999999.xml>

(e.g. 999999999000-1601C-042015.xml) wherein,

999999999999    - The First 12 digits is the TIN including the Branch Code;
XXXXXX            - The next digits (maximum of 6) is the BIR Form Number;

99999999          - The Return Period or the Taxable Year (maximum of 8 digits); and

.xml                  - The file type extension

Attach   the   xml   file   to   an   email   and   send   to   BIR   using   the   following   email   subject   and email address:

Form No	eMail Subject	eMail Address
1601-C	RDO_1601C_TIN_taxable period	1601C@bir.gov.ph
1601-E	RDO_1601E_TIN_taxable period	1601E@bir.gov.ph
1601-F	RDO_1601F_TIN_taxable period	1601F@bir.gov.ph
1600	RDO_1600_TIN_taxable period	1600@bir.gov.ph
1602	RDO_1602_TIN_taxable period	1602@bir.gov.ph
1603	RDO_1603_TIN_taxable period	1603@bir.gov.ph
1606	RDO_1606_TIN_taxable period	1606@bir.gov.ph
2551M	RDO_2551M_TIN_taxable period	2551M@bir.gov.ph
2551Q	RDO_2551Q _TIN_taxable period	2551Q@bir.gov.ph
2550M	RDO_2550M _TIN_taxable period	2550M@bir.gov.ph
2550Q	RDO_2550Q _TIN_taxable period	2550Q @bir.gov.ph
1700	RDO_1700_TIN_taxable period	1700v2013@bir.gov.ph
1701	RDO_1701_TIN_taxable period	1701v2013@bir.gov.ph
1702EX	RDO_1702EX_TIN_taxable period	1702EXv2013@bir.gov.ph
1702MX	RDO_1702MX_TIN_taxable period	1702MXv2013@bir.gov.ph
1702RT	RDO_1702RT_TIN_taxable period	1702RTv2013@bir.gov.ph
1701Q	RDO_1701Q_TIN_taxable period	1701Qv2008@bir.gov.ph
1702Q	RDO_1702Q_TIN_taxable period	1702Qv2008@bir.gov.ph

Note: Sample eMail Subject = 040_1601E_999999999000_042015

43A_2550Q_999999999000_032015Q1

1

If return is with payment, print eMail Notification as evidence of efiled return from the BIR and the tax return, then proceed to Authorized Agent Bank (AAB)/Collection Agent for manual payment following existing procedures.

Those taxpayers mandated to use eFPS (e.g. TAMP) after several attempts of unsuccessful efiling, must print evidence/proof thereof (print screen with the message as given by the system). Further, to protect them from penalties to be imposed in the future, they should:

a.   Report/call HELPDESK and get Trouble Ticket Log on or before the due date; or

b.   Report to BIR CONTACT CENTER 981-8888 and get Reference Number of the call.

However, they should manually file and manually pay on or before the due date following existing procedures. They should file on or before the due dates of the respective returns and attach the proof of unsuccessful eFPS attempts, then RE-FILE ELECTRONICALLY within fifteen (15) days after the statutory deadline set for the relevant returns starting return period April 2015 which will be filed May 2015. Penalties imposed under RR 5-2015 on filing using a mode/venue different from that prescribed shall be waived provided that the subject returns have been re-Filed electronically in the BIR's systems as mentioned in the preceding paragraph.

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

(Original Signed)

KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

RMC 26- 2015 Alternative Mode in the Filing of Several Returns Using the ELECTRONIC PLATFORMS of the Bureau of Internal Revenue (BIR) and Re-efiling of All Other Forms

RMC - 22-2015 Alternative Mode in the Filing of BIR Form Nos. 1601-c and 1601e using the ELECTRONIC PLATFORMS OF BIR

RMC - 22-2015 Alternative Mode in the Filing of BIR Form Nos. 1601-c and 1601e using the ELECTRONIC PLATFORMS OF BIR

RMC No 22-2015

RMC - 22-2015 Alternative Mode in the Filing of BIR Form Nos. 1601-c and 1601e using the ELECTRONIC PLATFORMS OF BIR

RMC - 21-2015 Alternative Mode in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the ELECTRONIC PLATFORMS OF BIR

RMC - 21-2015 Alternative Mode in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the ELECTRONIC PLATFORMS OF BIR

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE Quezon City

April 15, 2015

REVENUE MEMORANDUM CIRCULAR NO.   21-2015

SUBJECT       :     Alternative Mode in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q

using the ELECTRONIC PLATFORMS OF BIR

TO                   :       All Internal Revenue Officials, Employees and Others Concerned

This Circular is issued to provide guidelines in filing BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q, using the ELECTRONIC PLATFORMS. This circular does not cover taxpayers who are not mandated to use eFPS/eBIRForms and who have not opted to file electronically, and thus, the existing procedures on manual filing shall apply.

Those taxpayers filing with payment or no payment using the Offline eBIRForms of the said forms, shall follow the same procedures in Annex D of RMC 14-2015 and efiled by attaching xml file to email. After validating the tax return, click “FINAL COPY”, open the directory “C:\eBIRForms\IAF_RDO_Copy\” in the computer. Look for the xml file of the encoded tax return form with the following naming convention:

FILENAME = <999999999999-XXXXXX-99999999.xml>

(e.g. 999999999000-2551M-032015.xml   / 999999999000-2550Q-032015Q1.xml ) wherein,
999999999999   - The First 12 digits is the TIN including the Branch Code;
XXXXXX        - The next digits (maximum of 6) is the BIR Form Number;

99999999        - The Return Period or the Taxable Year (maximum of 8 digits); and

.xml                 - The file type extension

Attach the xml file to an email and send to BIR using the following email subject and email address:

Form No	eMail Subject	eMail Address
2551M	RDO_2551 M_TIN_taxable_period	2551M@bir.gov.ph
2551Q	RDO_2551 Q _TIN_taxable_period	2551Q@bir.gov.ph
2550M	RDO_2550M _TIN_taxable_period	2550M@bir.gov.ph
2550Q	RDO_2550Q _TIN_taxable_period	2550Q @bir.gov.ph

Note: Sample eMail Subject = 43A_2550Q_999999999000_032015Q1 / 43A_2550M_999999999000_032015

Print eMail Notification as evidence of efiled return from the BIR and the tax return, then proceed to Authorized Agent Bank/collection agent for manual payment following existing procedures.

Those taxpayers mandated to use eFPS (e.g. TAMP) after several attempts of unsuccessful efiling, must print evidence/proof thereof (print screen with the message as given by the system). Further, to protect them from penalties to be imposed in the future, they should:

a.   Report/call HELPDESK and get Trouble Ticket Log; or

b.   Report to BIR CONTACT CENTER 981-8888 and get Reference Number of the call.

Thereafter, they should manually file and manually pay following existing procedures. They should file on or before the due dates of the respective returns and attach the proof of unsuccessful eFPS attempts, then, RE-FILE ELECTRONICALLY not later than thirty (30) days from the deadline.

Penalties imposed under RR 5-2015 on filing using a mode/venue different from that prescribed shall be waived provided that the subject returns have been re-filed electronically in the BIR's systems as mentioned in the preceding paragraph.

All concerned are hereby enjoined to give this Circular as wide a publicity as possible.

(Original Signed)

KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

RMC - 21-2015 Alternative Mode in the Filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the ELECTRONIC PLATFORMS OF BIR