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. Bakit ganoon? Nang bumisitasa bahay ko ang isang may edad na babaeupang ipareceive ang makulay na letter,
nagsimula ng lumabas saaking katawan ang napakalamig na pawis, biglang nagkaroon ngkalabugan sa aking
dibdib at para mya sumasakal sa akin.Nasabi ko tuloy sa aking sarili, Magkakasakit ata ako ngayon.Kahit hindi
maiangat ang namimigat at nanginginig na mga paa, pinilit ko pa ring lumapitsa kanya, ngumiti at abutin iyon na
nga - ang aking kinakatakutan -
[or LA]The above storyline is one of too many horror and funny stories that taxpayers voluntarilyshared to
ETM.Because of these types of stories that were passed on and are still being passed on fromparent to children,
boyfriend to girlfriend to frienemy, etc., the deadly and dreadfulreputation, impression and character of LA and its
bearers shaped up and is nowwidely accepted and feared.This should not be the case. Thus, it is theobjective of
ETM to expose and explaintax mistakes whether or not deliberatelyplanned and perpetuated.Unknown to 4,000,000
active taxpayers,wherein 45,000 of them more or less areconsistently receiving LAs either on ayearly or once in
every two-year basis,LAs is a friend rather than a frienemy. The term FRIENEMY is synonymous to bantay-
salakayTo remove fear in the hearts and minds,taxpayers should always remember thatthe LA is a direct and clear
lawfulinstruction and order, through theRegional Director or Commissioner of Internal Revenue for the concerned
ROsto factually verify the authenticity of evidences vis--vis entries in the BIRregistered books and filed returns.And,
LAs just like other documents can be cancelled and voided. The term cancel or voidmeans to make something
invalid and unenforceable.Recently, ETM had cancelled two [2] LAs using the 7 sure-ways as discussed.
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Most of the LAs for tax years
2009
and
2010
Erasure. There is an erasure that altered, modified and changed the originalentry or entries on the face of LA
Audit Program. The issued LA is not supported by an Audit Program which must be deliberately planned, prepared
and released for specific jurisdiction and tax year
Signatory. The issued LA for cases falling within their respective jurisdiction, is not signed by the Regional Director or
the Commission of InternalRevenue
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Jurisdiction. The assigned ROs are not under the jurisdiction of the signingauthority
Abuse of authority. The procedures in selecting audit candidate was not strictlyfollowed by the Revenue District
Officer
Lack of power. The Regional Director without a written approval from the Commissioner of Internal Revenue issued a
LA
Selection criteria. The LA showed wrong or no selection criteria Now that the reasons for cancelling had been laid
out, the question is How to proceed indoing the same? It is the policy of the State that in silence, there is a
directadmission. Thus, a taxpayer should advertise his intention to cancel or void the 2009or 2010 LA by writing a
legal notice to all concerned ROs as soon as possible.What will happen to the Notice for Informal Conference,
Preliminary or Final AssessmentNotice or Subpoena Duces Tecum? According to the States New Civil Code,
actsexecuted against substantive or procedural rules or originated from irregular andillegal acts shall also be
considered irregular and illegal. Thus, they too arecancellable and voidable
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