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Issue 4, April 2013
TMAP MONITOR Lingkod TMAP 2013 BIR and TMAP Sign MOA on Lingkod TMAP Help Desk 2013 TMAP and the BIR recently renewed their tax assistance partnership when TMAP officers, led by President Euney Mata-Perez, and BIR Commissioner Kim Jacinto-Henares signed on April 3, 2013 a Memorandum of Agreement (MOA) for the Lingkod TMAP Help Desk. Lingkod TMAP is an annual project of the Association wherein TMAP, in partnership with the BIR, assists taxpayers in filing their annual income tax returns and in complying with their tax obligations. Started in 2008, the 2012 Lingkod TMAP is chaired by Atty. Malou Lim, who is also the Makati coordinator together with Atty. Lea Roque. Attys. Randy Bello and Benedict Tugonon coordinate the Quezon City (QC) Help Desk. Under the MOA, TMAP agreed to do the following: •
Establish a Taxpayer’s Assistance Center at the QC and Makati Regions, which will operate from 8:00 am to 12:00 noon and from 1:00 am to 5:00 pm of the same day on April 11, 12 and 15, 2013 to assist taxpayers relative to the filing of their income tax returns.
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Make its members available to man the Taxpayer’s Assistance Center and provide assistance to taxpayers.
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Coordinate closely and liaise with the BIR to ensure that taxpayers’ queries and requests for assistance relating to or involving internal procedures and policies are immediately addressed and that taxpayers are provided with the proper tax advice and assistance in a timely manner.
MOA signing with BIR Commissioner on April 3, 2013
While TMAP commits to do the foregoing, it acknowledges that it has no authority to accept tax returns for filing with the BIR and recognizes the confidentiality of tax returns. On the other hand, the BIR commits to provide accessible areas in the Tax Assistance Centers and assign at least two revenue officers per Center to assist the TMAP volunteers.
TMAP Members Troop to Makati and QC Help Desks With the objective of enhancing taxpayer services, TMAP once again lent its assistance to the BIR by establishing Taxpayer Assistance Centers in Revenue Regions 7 (Quezon City) and 8 (Makati) during the 2013 tax-filing season. (Continued on page 2)
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Issue 4, April 2013
TMAP Members Troop to Makati and QC Help Desks (Continued) A number of TMAP members trooped to and manned the Makati and QC Help Desks on April 11, 12 and 15, 2013. The TMAP member-volunteers fielded queries from taxpayers and assisted them in filing their income tax returns. BIR personnel were also on hand to assist taxpayers on internal procedures and policies relative to the filing of returns. Overall, the project was a resounding success. Thank you to all volunteers and till next year, again!
TMAP Officers with volunteers at the Help Desk
TMAP’s Tax Education Campaign for April As part of its advocacy on tax education, TMAP through its President Atty. Euney Mata-Perez and Director Atty. Benedict Tugonon appeared in several local television and radio programs within the month of April 2013 to provide information and guidance to the general public on the annual income tax filing and related issues. Atty. Mata-Perez was the guest resource speaker together with Deputy Commissioner-Operations Group Nelson M. Aspe on the "Legal Help Desk" program of the Solar News Channel, which was hosted by Attys. Karen Jimeno and Rod Nepumuceno. They elaborated on the tax filing requirements in line with the April 15 deadline and answered queries from the viewers on various tax concerns. Atty. Mata-Perez also guested (Continued on page 3)
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TMAP’s Tax Education Campaign for April (Continued) on “Aksyon Solusyon”, a radio show in Radyo Singko 92.3FM, and TV-5 news programs “Aksyon (Live)” and “Andar ng mga Balita”. Meanwhile, Atty. Tugonon was the resource person on the radio program “Punto Asintado” at Radyo Singko 92.3 FM and GMA-7 news programs.
BIR Officials Grace March GMM Officials of the Bureau of Internal Revenue led by Assistant Commissioner (ACIR) Alfredo Misajon graced TMAP’s general membership meeting on March 19, 2013 at the Mandarin Oriental Makati Hotel. Joining ACIR Misajon were Regional Director Nestor Valeroso of the Revenue Region 8 and Ms. Marivic Galvan, Technical Assistant, of the Project Management and Implementation Service.
Issue 4, April 2013
Target industries for audit have also been identified which shall include, among others, petroleum/gasoline dealers, advertising agencies, business processing outsourcing companies, manpower agencies, schools, and hospitals. For online ATP, Ms. Galvan emphasized that the new rules cover all principal and supplementary receipts/invoices such as official receipts and invoices, delivery receipts, order slips, debit and/or credit memo, acknowledgment receipt and statement of account. The BIR officials noted that it is understandable that taxpayers will have difficulty complying with the June 30, 2013 deadline and expressed that the BIR is open to extending the deadline upon taxpayers’ request. TMAP’s President Atty. Euney Mata-Perez expressed that the Board will discuss the possibility of submitting the request to the BIR on behalf of the taxpayer-members.
Various projects and strategies implemented by the Large Taxpayers Service and the Revenue Region 8 were presented by ACIR Misajon and Director Valeroso, respectively. Both officials discussed the implementation of the risk-based audit program in their jurisdictions, audit of no payment returns, and continuing programs such as Run after Tax Evaders (RATE) and Oplan Kandado. Ms. Galvan, on the other hand, discussed new rules and regulations issued by the BIR particularly the 2013 audit program and the online filing for authority to print receipts. On top of the list of candidates for audit are professionals and sole proprietorships whose: (a) income tax due is less than P200,000 per annum; (b) gross revenue is less than 40% over the previous year; and (c) tax payment for each tax type is less than 35% compared to the previous year. Other priority targets for audit include taxpayers who fall below the established benchmark of tax compliance and those who maintained an ending inventory with value of 100% or more. 3
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Issue 4, April 2013
About TMAP The Tax Management Association of the Philippines, Inc. is a non-stock corporation founded on October 22, 1981 established primarily to professionalize tax practice and provide a channel by which the private sector may actively participate in the drafting of tax laws, rules and regulations. At present, TMAP has over 100 members most of whom belong to, or act as consultants for, the top 1,000 corporations. The Association has been instrumental in the development and promotion of reforms in the country’s tax laws and in tax administration by actively participating in public hearings and submitting position papers in connection with the passage of revenue laws, rules and regulations. TMAP raises the level of professionalism and technical competence among its members by keeping them abreast of the latest tax rulings, regulations, issuances, decisions and policies through habitual seminars conducted by experts in government and in the private practice. The Association also conducts regular dialogues with pertinent government officials on policy issues affecting its members. TMAP has instilled and continues to instill among its members competence, professionalism and integrity in tax practice. TMAP believes that responsible tax practice is indispensable to the country’s economic growth and development.
Happy birthday to the following TMAP members who are celebrating their respective birthdays in April! APRIL 3 ORONEA, Maricris E. 7 BAUTO, Ellen Gerance 8 ONG, Juancho S. 11 VILLEGAS, John Ezra U. 11 RACHO, Rabiev Tomas M. 11 ODRA, Dennis 12 GUTIERREZ, Hazel P. 17 OBILES-BAURA, Sherry 18 QUERIDO, Richard S. 23 ZALES, Erwin P. 23 TIONGSON, Gretel T. 25 MAMALATEO, Victorino C. 28 GORRICETA, Mark S.
TMAP Publications Committee Leilah Yasmin E. Alpad Eleanor L. Roque Terence Conrad H. Bello
Contact us Unit 2421, Herrera Towers, VA Rufino corner Valero Streets, Salcedo Village, Makati City Philippines Tel. No. 845-1938 / 840-2325 Fax No. 753-1346 Website: www.tmap.org.ph E-mail: tax_map@yahoo.com
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