Transcript PowerPoint Template

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BUREAU OF INTERNAL REVENUE
Revenue Region 19, Davao City
Bolton Ext., Davao City
Our Goal
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2011 Goal: P9.074 B
4.57% increase or
P397 M
2010 Goal: P 8.677 B
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As of Nov. 30, 2011
Our Goal for 2011
Our Collection as of 11/30/11
Target for the remaining period
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P 9,074,576,000
8,307,585,172
P 766,990,828
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Our Collection Performance
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(Jan. to Nov. 2011 in Billion Pesos)
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PRIORITY PROGRAMS
OF BIR
RR 19-DAVAO CITY
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Pursuant to RMO 27-2010 dated March 17, 2010,
amending certain portions of RMO 24-2008
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RUN AFTER TAX EVADERS
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 The Bureau had recently realized that maintaining
public confidence in the fairness of the tax system is
vital to effective tax administration.
 By investigating potential violations of the Tax Code
and prosecuting tax offenders, the taxpaying public
would recognize and be aware that the BIR is
committed to ensure that everyone is paying their
fair share of taxes.
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 RATE – instituted in March 2005 in support of BIR’s
mandate:
 to investigate criminal violations of the NIRC and
 to prosecute such cases
 Objectives:
 To deter, to the greatest possible degree, tax evasion
practices
 To encourage voluntary compliance with the internal
revenue tax laws
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RUN AFTER TAX EVADERS
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To date, Com. Kim Henares has filed with
DOJ a total of 83 RATE cases as of Dec. 8,
2011 against businessmen & prominent
personalities.
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RUN AFTER TAX EVADERS
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 1 RATE case has been filed against a
plastic manufacturer in Tagum City
(1st RATE case filed outside Metro Manila);
another RATE case has also been filed
against a rice dealer in Davao City,
including her Accountant
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RMO NO. 3-2009 dated January 15, 2009
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OPLAN KANDADO
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an initiative to strengthen BIR’s imposition of
prescribed administrative sanctions for noncompliance of the ff:
• issuance of receipts
• filing of returns
• declaration of taxable transactions
• taxpayer registration, and
• paying correct amount of taxes
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OPLAN KANDADO
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GROUNDS FOR SUSPENSION OR
TEMPORARY CLOSURE OF BUSINESS




Failure to issue receipts or invoices by a VATregistered or registrable taxpayer
Failure to file a VAT return
Understatement of taxable sales or receipts by 30%
or more of the correct amount thereof in the case of
a VAT-registered or registrable taxpayer
Failure to register
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BENCHMARKING
(RMO 4-2006)
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BENCHMARKING
 the process of determining the performance
level of taxpayer in a given line of industry
 the setting of a standard in determining
taxpayers’ performance/ compliance.
 used as reference point in a tax survey
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MONITORING OF
SUMMARY LIST OF SALES AND
PURCHASES (SLS/P)
RMO 56-2010/RMC 60-2010
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Summary List of Sales/Purchases
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Who are required to submit SLS?
 All persons liable for VAT (manufacturers/wholesalers/serviceproviders, etc.) with quarterly total sales/receipts (net of VAT)
exceeding P2.5M
Who are required to submit SLP?
 All persons liable for VAT
(manufacturers/wholesalers/service-providers, etc.) with
quarterly total purchases (net of VAT) exceeding P1M
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Audit of Tax Returns
RMO No. 4-2011 dated Feb. 3, 2011
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AUDIT
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Issuance of Letters of Authority for
Taxable Years 2009 and 2010 giving
priority to taxpayers who render
professional services
Issuance of Letter Notices as a result of
the cross-matching operation by the BIRNational Office
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ACCREDITATION OF TAX AGENTS
AND PRACTITIONERS
RR 11-2006 as amended
by RR 4-2010 and RR 14-2010
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Where to apply
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Submit to the Revenue Region
Accreditation Board (RRAB) having
jurisdiction over the place of his/its
principal residence or place of
business.
 duly accomplished Application Form
 documentary requirements
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Effects of Accreditation
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Only those Tax Agents/Practitioners
who were issued with Certificate of
Accreditation or ID shall be allowed
to represent a taxpayer in the BIR
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Revenue Regulations 18-2011
Providing Penalties for Violation of the
Requirement that Output Tax on the Sale of
Goods and Services Should be Separately
Indicated in the Sales Invoice or Official
Receipt
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Proper Invoicing and Receipting of
Output Tax
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Revenue Regulations 18-2011
• Reiterates Sec. 237 of the Tax Code that VATregistered taxpayers should separately bill the VAT.
• The amount shall be shown as a separate item in the
invoice or receipt
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Proper Invoicing and Receipting of
Output Tax
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Ex: If the amount charged is P560.00, it shall be
presented in the following manner:
Professional Fee (P560.00/112%)
Add12% VAT (12% of P500.00
Total Amount charged
P 500.00
60.00
P 560.00
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What’s wrong….
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Sample only
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Spot the error…
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Sample only
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Proper Invoicing and Receipting
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Sample only
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Proper Invoicing and Receipting
of Output Tax
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Penalty
• for each act or omission, be punished by a
fine of not less than P1,000.00 but not more
than P50,000.00 and
• suffer imprisonment of not less than two (2)
years but not more than four (4) years.
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Thank you!
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