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Definition of Terms
R A T E Program- it stands for Run Against Tax Evaders. Tax Evasion or Fraud is the use by the taxpayer of illegal or fraudulent means to defeat or lessen the payment of a tax. Tax Evaders any person, association, partnership and company found to have committed a violation of the provisions of the NIRC of 1997 may be charged under the RATE Program.
Department of Finance - is the executive department of the Philippine government responsible for the formulation, institutionalization and administration of fiscal policies, management of the financial resources of the government, supervision of the revenue operations of all local government units, the review, approval and management of all public sector debt, and the rationalization, privatization and public accountability of corporations and assets owned, controlled or acquired by the government.
Bureau of Internal Revenue - is the premier tax administration agency of the Philippines. Its mission is to raise revenues for the government through effective and efficient collection of taxes, quality service to taxpayers, and impartial and uniform enforcement of tax laws.
What are the fraudulent activities or criminal tax violations covered by the RATE Program?
HOW TO PROVE FRAUD CASES 1. DIRECT APPROACH METHOD ( Direct Evidence) 2. INDIRECT APPROACH METHOD
Net Worth Method or Inventory Method or Net Worth and Expenditures Method
Expenditures Method or Excess Cash Expenditures Method Percentage Method Unit and Value Method
WHO FILES THE TAX FRAUD CASE BEFORE THE DOJ? Based on the investigation report and sworn affidavit executed by the revenue officers assigned to a particular case , the Commissioner of Internal Revenue refers the case to the DOJ for preliminary investigation.
CONCLUSIONS
The BIR plays a vital role in implementing this program for an efficient collection of taxes and service to taxpayers. This is an instrumentality in putting the Philippines back to its feet. It shows that the BIR is ensuring that everyone is paying fair share of taxes.
RECOMMENDATIONS The Philippine Government shall strictly implement this program to promote public confidence in the tax system. BIR should organize seminars for the awareness of every taxpayer of the RATE Program. SOURCES www.bir.gov.com IMF-Japan High Level Tax Conference Presentation for Asian and Pacific Countries