“The MOA clarifies persons who are not required to secure TINs in their applications for driver’s licenses. The said individuals are accredited foreign personnel of diplomatic missions and international organizations; individuals not engaged in business, such as minors, students, househelpers, housewives, balikbayans and the like, provided that they are securing a non-professional driver’s license; foreigners such as tourists, foreign students, foreign missionaries; and professional members of religious organizations, such as priests, pastors, nuns, lay ministers, missionaries.”

The Bureau of Internal Revenue (BIR) has partnered with the Land Transportation Office (LTO) in the efficient implementation of Executive Order (E.O.) No. 98 through a signing of a Memorandum of Agreement (MOA) on Wednesday, November 25, 2009 at the BIR Executive Conference Room.

E.O. 98, series of 1999, directs all government agencies to include the Taxpayer Identification No. (TIN) as part of the essential requirements in all applications for a government permit, license, clearance, official paper or document.

LTO, in compliance with the said E.O., issued last December 8, 2000 a Memorandum Circular requiring the submission of TIN in all transactions applied at any LTO District Offices or Licensing Centers. There have been recurring complaints by applicants of driver’s licenses on the tedious process.

The MOA clarifies persons who are not required to secure TINs in their applications for driver’s licenses. The said individuals are accredited foreign personnel of diplomatic missions and international organizations; individuals not engaged in business, such as minors, students, househelpers, housewives, balikbayans and the like, provided that they are securing a non-professional driver’s license; foreigners such as tourists, foreign students, foreign missionaries; and professional members of religious organizations, such as priests, pastors, nuns, lay ministers, missionaries.

The MOA, according to Senior Deputy Commissioner (SDCIR) Joel Tan-Torres, “shall foster close coordination with BIR and LTO and thus pave the way to more uniform implementation of TIN requirement resulting in better service to the public”.

The MOA was signed by SDCIR Joel L. Tan-Torres and LTO Assistant Secretary Arturo C. Lomibao.

Bir kere sunu kesinlikle ama kesinlikle aklinizdan çikarmayin: kizlar her daim dokunsan aglayacak gibi yasar. Yani sürekli bi sorunlari vardir, ya aileleri onlari anlamiyodur, ya güzel degillerdir, ya abileri sürekli onlari baski altinda tutuyordur yada sirf sorunlu gözükmek için bi sorunu varmis tribi yapiyordur. Peki burda biz ne yapiyoruz? Tabi ki biraz psikologluk oynuyoruz. Biraz sonra Nasil Karizma Yapilir bölümündede inceleyece?imiz üzre siz zaten kiza karizma yapmak için mutlaka psikoloji ve felsefeyle ilgilendiginizi ona söyliyceksiniz. Bu ilk adim. Sonrada gidip kizi teselli eden centilmen dost tribine yatacaksiniz. Ama centilmen olmaniz bu durumda pek ise yaramaz o yüzden kizin karsisinda zihin okuyan bi tip gibi gözükmeniz lazim. Kizlar çogunuzun sandigi gibi yaksikliliga degil karizmaya önem verir.Yani çok karizmatik bir erkegin kiz tavlama sansi çok yakisikli bir erkekten yüz kat daha fazladir.

Nasıl Karizma yapılır ?

Kizlarin en zayif noktalarindan biri psikoloji ve felsefedir. Tavlamak istediginiz kizla muhabbet ederken eninde sonunda bu kiz size “nelerden hoslanirsin?” diye bir soru soracaktir.Hiç tereddüt etmeden “Kitap okurum,müzik dinlerim,sinemaya giderim,gezerim” diye cevap verin.Göreceksiniz kiz o andan itibaren sizinle daha fazla ilgilenmeye baslayacak. Bu kizlar salak olduklari kadar meraklida olduklarindan hemen “ne tarz kitaplar okuyosun?” diye soracaktir.Hemen artik roman okumadiginizi,uzun süredir psikoloji ve felsefeyle ilgilendiginizi ve sadce bu konuda kitaplar okudugunuzu üstüne basa basa söyleyin. Tabi ki bunlari aslinda hiç okumayacaksiniz.Ama bu salak kizlarin okuduklari en son kitap genellikle Cin Alidir.Yada en iyi ihtimalle salak ötesi ask romanlari okurlar. Peki siz bu durumda ne yapacaksiniz?Tabi ki ikinci kuralimizi uygulayacaksiniz.Yani uydurabildiginiz kadar uyduracaksiniz.Kizlar basta da söyledigimiz gibi psikoloji ve felsefe lafini duyar duymaz size çok fazla önem vermeye baslarlar. Ama bu ilgiyi yüze katlayacak bir yöntem daha vardir.Bazi terimler kizlar üzerinde tahmin edebilece?inizden daha fazla etki birakir.Bunlarida açikliyorum.Söze söyle baslayin:”Diyalektik materyalizmin tarihsel gelisim sürecinde birçok realistik ve skolastik yaklasimla karsilasilmistir ve bu yaklasimlarin avantgart kültür döngüsü içerisinde birçok pozitivistik akim dogmustur.”

Bunlari duyan kizin eve gidince sizi düsünmekten baska hiçbir çaresi yoktur.Aslinda yukaridaki cümle hiçbir anlam içermez ama içinde olabilecegi kadar çok terim vardir.Burdan da sunu anliyoruz ki kizlar terimsel ve anlasilmaz konusan erkekleri karizmatik bulurlar.Uydurabildiginiz kadar uydurun.Kesinlikle anlayamazlar.Bu yöntem yuzlerce kizin üzerinde denenmis ve hepsinde de olumlu sonuç alinmistir. Ayrica kiz bunlari duyunca “evet haklisin,bende çok severim psikolojiyi,hep psikoloji okurum gibi bir tavirla karsililik verir.Tabi ki kiz uyduruyodur.Bunu yapan kiz artik sizin demektir.Çünkü kizlar bunu sadece karsisinda ezilmek istemediklei erkeklere yaparlar. Sakin kiza “hangi yazarlari okursun” gibi bi soru sormayin,kizi kaybedersiniz.Ama yine ikinci kuralimizi uygulayarak kiza hangi yazrlarin hangi kitaplarini okudugunuzdan bahsedin.Mesela ben 30′dan fazla kizi aslinda bir yönetmen olan Arthur Gordon’un 10′dan fazla psikoloji kitabini okuduguma inanadirdim.Diyoruz ya bu kizlar harbiden salak olduklaryndan bu saatten sonra söleyeceginiz herseye inanirlar. Hiçbiri de çikip “nasil olur ya,Arthur Gordon yönetmen bi kere” demedi.Ama diyelimki sizin tavlamaya çaistiginiz kiz bunu söyledi,o zaman da kural ikiyi aklimizdan çikarmayarak “aaa,hadi yaaa!Kesin isim benzerligidir.Ben sahsen okudum o kadar kitabini inanmiyorsan yarin sana getireyim bütün kitaplarini” gibi bir tavra girin.Bu kiz milleti harbiden salak oldugu için buna inanacaktir.Tabiki ertesi gün kiza kitap filan götürmiyceksin.Kizin “hani bana kitap getiriyodun?”Seklinde bir soru sormasi ihtimali çok çok düsüktür ama sorarsa “ya sorma dün gece sabaha kadar bi kitabi bitirdim aklimda o vardi sadece,yarin getiririm” diyin.Bu hem kizin size baglanmasini hemde kizin gözündeki karizmanizin feci sekilde artmasini saglar.

Tavlanan kızlar erkeklere ne yapar?

Hatunlarin erkekleri avuclarinda oynatmak icin programlanmis bir toplumsal bilincaltlari var. Bu kurallar her hatuna kadinlik hormonlariyla birlikte geciyor, genetik olarak devam ediyor. Kadin genlerindeki kodlarin sifrelerini cözdügünüzde karsiniza cikan liste söyle:

© Asla gercekten düsündügün seyi söyleme. Asla!
© Her zaman anlasilmaz ol
© Aylar evvel tartisilmis bir konuyu gündeme getir, hir cikar. Yillar evvelki bir olayi gündeme getirerek devam et.
© Erkegin her sey için özür dilemesini sagla.
© Agla ve “Hep senin yüzünden” de.
© Adamin cantasina, elbisesinin cebine, arabasinin torpido gözüne üzerinde “Seni seviyorum” yazan notlar birak.
© Erkegin gözlerinin icine bak sonra bir kahkaha at, adam ne oldugunu anlayamasin, bir kahkaha daha at.
© Agla.
© Adam “Güzel gözlerin var” dediginde “O kadar mi” diye sor.
© Her yere ve her seye gec kal. Adam gecikecek olursa bas bas bagir.
© “Bilmem anlatabiliyor muyum” de adamin gözlerine bak, sonra adamin söyleyecegi her seye
“Anlamamissin” cevabini ver.
© Babanin silah koleksiyonundan, abinin kara kusak karateci oldugundan bahset.
© Ailedeki herkes bana “Prenses” der diye anlat.
© Eski erkek arkadasinin göbegi olmadigini her firsatta söyle.
© Tuvalete gruplar halinde git. Asla yalniz basina birsey yapma.
© Bagimsizlik bir zaafiyet isaretidir, anne baba evinde oturmaya devam et.
© Agla.
© “Bil bakalim canim ne istiyor” diye sor, bilemediklerinde azarla.
© Herseyi dakikasi dakikasina planla, sonra asla o plana uyma.
© Kiz arkadaslarini eve cagir balkonda avaz avaz “Kapi acik, arkani dön ve cik” diye sarki söyle.
© “Kilo mu aldim” diye sor, cevabi beklemeden tereyagli ekmegi yemeye basla.
© Agla.
© Fikralarin sonunu unut.
© Sadece arkadas grubundaki erkeklere merhaba de ve onlari birbirlerine düsür.
© Adamin giyimine sürekli karis, üc dakikada bir “Dik yürü” diye uyar.
© “Neyin var senin” sorusuna “Madem anlamiyorsun ben de söylemiyorum” cevabini ver.
© Adamla ilgileniyor gibi görün, o sana ilgi duydugu anda azarla.
© Agla.
© Bes saniyelik bir sessizlik oldugu anda “Ne düsünüyorsun” diye sor.
© Saclarinin uclarini düzelttirdiginde, adam farketmezse bütün gece somurt.
© Insanlarin sürekli kafasini karistir.
© Kulaginda kac delik oldugunu sor, bilemezse eski sevgilinin bunlarin hepsini bildigini anlat.
© Gece klubünde kapidaki korumalarla tartis, sonra yanindaki erkege “Bir sey yapsana” de ve bekle.
© Agla.
© Kizarmis patatasleri erkegin tabagina koy, bunun bir sevgi gösterisi oldugunu söyle, sonra “Sen biraz kilo aldin” de.
© Tuzluga bak ve adama “Bu tuzluk sana neyi hatirlatiyor” diye sor. Adam bilemediginde “Daha dogru dürüst tanismiyorduk bile… Ben senden tuz istemistim, tuzlugu verdiginde kücük parmagin kücük parmagima degmisti” diye anlat ve “Aramizdaki elektrik bitti” de, tuvalete git. Döndügünde masada sampanya yoksa olay cikar.
© Bu listeyi adama oku, dudaklarinda bir gülümseme baslangici oldugu an olay çikart!

Iklan tentang bintang zero persen alkohol, begitu marak. Ternyata tidak hanya sekedar marak, iklan tersebut telah mengecoh banyak konsumen muslim, yang akhirnya juga turut mengkonsumsi produk tersebut, dengan satu alasan bahwa produk itu bukan bir lagi, karena alkoholnya nol alias zero persen.

Sudah saatnya konsumen muslim mulai sadar halal serta senantiasa meningkatkan kepeduliannya terhadap apa yang akan dikonsumsi. Jika tidak kita akan selalu menjadi bulan-2an iklan. Tentu saja kesadaran ini harus di dukung dengan usaha untuk menambah wawasan dan informasi tentang produk halal.

Pemeriksaan halal, pemeriksaan proses.
Dapat dipastikan tidak adanya kandungan alcohol yang terdeteksi pada produk green sand dan zero bintang serta green sand fiesta bukan berarti kedua minuman tersebut menjadi halal hukumnya. Tidak terdeteksinya alcohol pada alat yang kami gunakan bisa jadi dikarenakan limit deteksi alat yang kami miliki lebih tinggi dari kandungan alcohol yang mungkin ada dalam kedua minuman tersebut. Adapun alat yang kami gunakan memiliki limit deteksi 0,1 % atau 1 ppm. Sehingga jika hasil pengukuran kemudian didapatkan tidak terdeteksi, maka bukan berarti produk tersebut tidak mengandung alcohol. Boleh jadi kandungan alcoholnya dibawah 0.1 persen.

Alasan lain adalah keterangan dari pihak industri minuman tersebut yang mengatakan bahwa green sand prosesnya adalah sama sebagaimana produk bir mereka yang lain, hanya pada proses berikutnya ada tahap penghilangan alcohol. Sedangkan untuk kasus zero bintang keluaran PT Multibintang Indonesia, produk minuman tersebut menurut keterangan pihak perusahaan, tidak melewati tahap fermentasi. Tetapi produk zero bintang tersebut diciptakan rasanya seperti bir, tanpa melalui proses fermentasi.

Untuk kasus kedua produk tersebut, maka berdasarkan Fatwa MUI produk green sand dan zero bintang adalah haram. Untuk kasus green sand, proses yang terlibat sama sekali tidak berbeda dengan pembuatan bir, dimana pada tahap akhir ada usaha untuk menghilangkan alcohol. Hukum keharaman produk ini mengacu pada Fatwa MUI no 4 tahun 2003 .

Sedangkan untuk kasus zero bintang, adanya proses pengimitasian terhadap barang haram sehingga akan mengajarkan konsumen muslim untuk menyukai sesuatu yang haram. Ketidakbolehan mengkonsumsinya mengacu pada Fatwa MUI no 4 tahun 2003: “Tidak boleh mengkonsumsi dan menggunakan makanan/minuman yang menimbulkan rasa/aroma (flavor) benda-benda atau binatang yang diharamkan”. Hal ini lebih pada efek mencegah (preventive) untuk menyukai sesuatu yang haram, sebagai mana yang disampaikan oleh ketua komisi Fatwa MUI, KH Ma’ruf Amin; Al washilatu ilal haram haramun; segala sesuatu jalan menuju haram adalah haram.

So inilah perbedaan kita sebagai orang muslim, memiliki jati diri untuk tidak ikut-ikutan pada suatu yang mendatangkan ketidakbaikan…Jadi..Ishadu bi anna muslimin..cara gue juga beda kan? Wallahualam bis shawab…VNS

Sumber : Junal Halal LP POM MUI,Halal Guide
Mankfoods

Locational Map of the BIR National Office

This is the location of the BIR National Office.  It is near the NAPOCOR compound, PAG-ASA, NTC and Central Bank main offices.The BIR National office is the central office of the Bureau of Internal Revenue.  Please be informed that applications for update of TIN Registration, or TIN application is not done here but it is with the Revenue District offices of the BIR.

If you have already acquired a TIN, this is registered only to a particular district office.  If you do not know where your TIN is currently registered you can call the TIN verification office of the BIR 981-7000 local 7030 or the BIR Contact Center 981-8888.

If you plan to open a business. There is a Revenue District office of the BIR which handles the location where you plan to put up your business. This is how you can register click here.

TO AVOID BEING INCONVENIENCED… Please note that the BIR National office does not facilitate any application requested by a taxpayer who is registered in a particular Revenue District Office.  Taxpayers should visit their Revenue District Office where their TIN is currently registered.  That Revenue District Office has the jurisdiction to facilitate any application that  would be requested because they have current  jurisdiction over your TIN registration.

So please do take time to call our TIN Verification office or our BIR Contact Center to know where your TIN is currently registered.

If you have lost your TIN card and want to get a replacement click this or here.

By the time Robin Hood was released, only four of the Nine Old Men were still animating at Disney. They were Milt Kahl, John Lounsbery, Frank Thomas and Ollie Johnston, although Eric Larson was still working for Disney as a talent scout and trainer, and Wolfgang Reitherman was by that point directing and producing films. Lounsbery died in 1976, Kahl retired the same year and died in 1987. Thomas and Johnston retired in 1978, and both later enjoyed cameos in the Brad Bird-directed films The Iron Giant (Warner Bros., 1999) and The Incredibles (Pixar, 2004). Thomas died shortly afterwards in 2004, and Johnston (who was by that point the last surviving “Old Man”) died in 2008.
The Nine Old Men also refined the 12 basic principles of animation:

1. Squash and stretch
2. Anticipation
3. Staging
4. Straight Ahead Action and Pose to Pose
5. Follow Through and Overlapping Action
6. Slow In and Slow Out
7. Arcs
8. Secondary Action
9. Timing
10. Exaggeration
11. Solid Drawing
12. Appeal
13. Patlama!

Bil ki

Bir gün adını anarken,

Kesilirse sesim.

Hayalini düşlerken,

Tutulursa nefesim.

Ve hasrete yenilip de,

Islanırsa gözlerim.

Bil ki,

Yalnız seni özlediğimdendir.

                             Hasan KARAKAYA

                                       2008

Taken from a soon to be published RMC of the BIR.

Question (Q) -1 :        What are the payments that are subject to the 5%  CWT?

Answer (A) -1:            The following are the payments subject to the 5% CWT:

1. Payments made by political parties and candidates of local and national elections for their campaign expenditures; and
2. Payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contributions to political parties and candidates.

Q-2:     Is the 5% CWT a tax on the candidate, political party or contributor?

A-2:     No. The 5% CWT is NOT a tax on the candidate, political party or contributor.

Q-3:     What then is the 5% CWT?

A-3:     This is a tax on the supplier of goods and services pertaining to campaign expenditures.  This is a tax on the income of these suppliers of goods and services who shall be earning income when they provide the materials and services for the campaign requirements of the candidates, political parties and contributors.  This tax is collected by means of the expanded withholding tax system where the candidates, political parties and contributors when making the payments for the supply of the goods and services are required to deduct a certain amount of the agreed transaction price and remit the same to the BIR.

Q-4:     Is the 5% CWT collected by means of the expanded withholding tax system allowed under the law?

Q-4:     Yes, this is allowed under the law.  Section 57(B) of the National Internal Revenue Code of 1997 (R.A. No. 8424), as amended, provides for withholding of creditable tax at source.  To implement this provision of law, the Department of Finance and the Bureau of Internal Revenue regularly issues revenue regulations (RR) providing for what transactions or payments shall be covered by the CWT and the CWT rate.  It is on this basis that RR 8-2009 have been issued and implemented.

Q-5:     Is the expanded withholding tax system a new measure?

Q-5:     No.  The expanded withholding tax system has been implemented by the BIR for over thirty years already.  This system allows for the inclusion of transactions or payments that can be covered.  It is on this basis that the payments for the campaign expenditures are now being subjected to the 5% CWT.

Q-6:     Who are required to deduct and withhold the 5% CWT?

A-6:     a.   Candidates in the local and national elections;

1. Political parties;
2. Individuals and juridical persons on their income payments made to purchases of goods and services intended as campaign contributions.

Q-7:     If a candidate, political party or contributor purchases goods or services amounting to an agreed price of P100,000 for a campaign-related expense, will they pay the supplier of goods or services P100,000 and pay the BIR an additional 5% or P5,000 for the 5% CWT?

A-7:     No. The candidate, political party or contributor will pay only 95% of P100,000 or P95,000.00 to their supplier of goods or services and remit to the BIR the 5% of P100,000 or P5,000.00 representing the 5% CWT.

There is no additional amount that the candidate, political party or contributor shall pay to their supplier of goods and services.  Thus, there is no reason that the prices for campaign expenditures shall increase because of the 5% CWT.

Q-8:     Can the supplier of goods and services benefit from the P5,000 CWT remitted to the BIR?

A-8:     Yes.  The 5% CWT remitted to the BIR  shall be allowed as a tax credit or deduction against the total income tax liability of the supplier of goods or services.  The supplier of goods or services is still required to report their total income for a particular year and compute the corresponding income taxes due thereon.  The 5% CWT can then be deducted from the total income tax liability.

For example, the supplier of the goods or services referred to in Q-7 above is a corporation and earns a total of P100,000 of taxable income for 2010.  When the corporation reports this taxable income to the BIR, it will compute a total  annual income tax liability of P30,000 (30% corporate income tax rate multiplied by total taxable income of P100,000).  The corporation can deduct the 5% CWT of P5,000 from the total annual income tax and pay only the net amount of P25,000 to the BIR.

Q-9:     What will be the proof of the supplier that they are entitled to the tax credit on the 5% CWT?

A-9:     The supplier should be given BIR Form 2307 by the candidate, political party and contributor deducting the 5% CWT from their payments.

Under existing regulations, every payor (candidate, political party and contributor) required to deduct and withhold the CWT shall furnish, in triplicate, each payee (supplier of goods and services,) with a withholding tax statement, using the prescribed form (BIR Form No. 2307) showing the income payments made and the amount of taxes withheld therefrom, for every month of the quarter within twenty (20) days following the close of the taxable quarter employed by the payee in filing his/its quarterly income tax return. Upon the request of the payee, however, the payor must furnish such certificate simultaneously with the income payment.

Q-10:   Prior to RR No. 8-2009, various CWT rates are required in the withholding of tax on the different types of payments. Will the same various  rates apply to the same payments under RR No. 8-2009?

A-10:   No. RR No. 8-2009 prescribes a one uniform rate of 5% that will be applied in the withholding of tax on  campaign expenditures.

Q-11:   Contributor Ms. May Pag-asa who believes in the ability of Mr. Juan Maglilingkod, a candidate in the May 2010 elections, donates or contributes P100,000 in cash  to the latter. (a) Will this donation be subject to the Donor’s Tax? (b) Will Ms. May Pag-asa be required to withhold and remit the 5% CWT under RR No. 8-2009?

A-11:   (a) No. The donation shall not be subject to the payment of any donor’s tax pursuant to Section 13 of RA No. 7166 ( Election Code) in relation to Section 99(C) of the Tax Code.

(b) No. Such cash donation does not result in Ms. May Pag-asa making payments to the supplier of goods and services where the 5% CWT shall apply.

Q-12:   In relation to Q-11, instead of donating the P100,000 to Mr. Juan Maglilingkod, Ms. May Pag-asa purchased tarpaulins, t-shirts and other election paraphernalia from Matapat Corporation which was later on donated to Mr. Juan Maglilingkod. (a) Will the income payment of P100,000.00 made by Ms. May Pag-asa to Matapat Corporation on her purchases of goods subject to the 5% CWT? (b) Will the donation made by Ms. May Pag-asa subject to Donor’s Tax?

A-12:   (a) Yes. In this example, it is contributor Ms. May Pag-asa who made the purchases and the payment made to Matapat Corporation shall be subject to the 5% CWT.

Ms. May Pag-asa shall now pay Matapat Corporation P95,000 and the P5,000 withheld by her representing the 5% CWT shall be remitted to the BIR.

(b) No. The donation shall still not be subject to the payment of any donors tax pursuant to Section 13 of RA No. 7166 in relation to Section 99(C) of the Tax Code.

Q-13:   In relation to Q-11, Mr. Juan Maglilingkod used the money donated to him by Ms. May Pag-asa to purchase his campaign paraphernalia or hire the services of staff to assist in the campaign activities.   Will Mr. Juan Maglilingkod be required to withhold and remit the 5% CWT?

A-13:   Yes. The payments made by Mr. Juan Maglilingkod for his purchase of goods or services shall be subjected to the 5% CWT.

Mr. Juan Maglilingkod shall pay his supplier of goods and services P95,000.00 and the P5,000.00 amount withheld representing 5%  CWT shall  be remitted to the BIR.

Q-14:   Under R.A. No. 7166, any contribution in cash or in kind to any candidate or political party or coalition of parties for campaign purposes shall not be subject to the payment of any gift tax. What instance will it be subject to Donor’s Tax?

A-14:   Those contributions in cash or in kind NOT duly reported to the Commission on Elections  (COMELEC) shall be subject to donor’s tax.

Section 99(C) of the Tax Code, as amended, provides that any contribution in cash or in kind for campaign purposes shall be governed by R.A. No. 7166 or the Election Code.

Section 13 of R.A. No. 7166 specifically states that any provision of law to the contrary notwithstanding any contribution in cash or in kind to any candidate or political party or coalition of parties for campaign purposes, duly reported to the Commission shall not be subject to the payment of any gift tax (donor’s tax).  Accordingly, the BIR can impose donor’s tax on contributions of this nature.

Q-15:   When is the time of withholding of the 5% CWT?

A-15:   Under Revenue Regulations No. 2-98, as amended, the obligation of the payor (candidates, political parties or contributors) to deduct and withhold the tax arises at the time an income payment is paid or payable, or the income payment is accrued or recorded as an expense or asset, whichever is applicable, in the payor’s books whichever comes first. The term ‘payable” refers to the date the obligation becomes due, demandable or legally enforceable.

Q-16:   Where shall the 5% CWT be remitted?

A-16:   The 5% CWT shall be remitted by filing the Monthly Remittance Return of Creditable Income Taxes Withheld (BIR Form No. 1601-E) in triplicate copies and making the payment with the authorized agent banks under the jurisdiction of the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) where candidate, political party, and contributor is required to register and file the return. In places where there is no authorized agent bank, the return shall be filed directly with the Revenue Collection Officer or the duly authorized Municipal/City treasurer of the Revenue District Office.

Persons covered under Revenue Regulations No. 8-2009 who are not engaged in trade or business or in the practice of their profession shall not be required anymore to submit the attachment of the Monthly Alphalist of Payees (MAP) prescribed under Revenue Regulations No. 2-2006.

Q-17:   When shall the 5% CWT be remitted?

A-17:   The 5% CWT withheld for a particular month shall be remitted to the BIR  within ten (10) days after the end of each month, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the following year.

Q-18:  What are the rules for those covered by the Electronic Filing and Payment System (EFPS)?

Q-18    Candidates, political parties and contributors who are covered by the EFPS shall follow the rules prescribed for them, including the deadline for electronically filing the applicable withholding tax returns and paying the taxes due thereon via the EFPS which shall be five (5) days later than the deadline set above, unless, unless the EFPS regulations provide for different deadline dates.

Q-19:  What will happen if a BIR officer or employee makes any unauthorized disclosure of the information contained in the tax returns and other documents submitted by the candidate, political party or contributor?

Q-19:  The BIR officer or employee will be subject to the sanctions and penalties imposed under the Tax Code and other laws.  The confidentiality of information contained in all documents submitted to the BIR is mandated under existing laws, rules and regulations of the BIR.

Q-20:  Is the COMELEC aware of the provisions and implementation of RR 8-2009.

A-20:  The COMELEC is aware of all the developments on this matter since the BIR has been coordinating and communicating with the COMELEC.  A Memorandum of Agreement  between the COMELEC and the BIR is being discussed prior to its finalization.

Q-21:  What has the BIR been doing to inform and assist the candidates, political parties and contributors on their compliance with the provisions of RR 8-2009.

A-21:  The BIR has issued guidelines to all its BIR personnel to conduct an information campaign, assist in the registration as withholding agents, and provide assistance in the compliance of all affected parties.

Q-22:  What happens if a candidate, political party, or contributor does not comply with the provisions of RR 8-2009 and the pertinent BIR issuances?

Q-22:  The candidate, political party or contributor who does not comply will not necessarily be violating the provisions of the Election Code.  However, they will be violating the provisions of the Tax Code and its implementing rules and regulations, and as such, shall be subject to the penalties and sanctions imposed therein.

Q-23:  Where can information or clarification be made regarding the implementation of RR 8-2009?

A-23:  All BIR offices can handle questions and provide information on this matter.  The BIR website (www.bir.gov.ph) also provides information.  A Coordinating Committee in the Office of the Senior Deputy Commissioner has also been created to respond to queries and can be contacted at telephone number 924-2915.

This was approved pursuant to E.O. 827 by SDCIR  Joel L. Tan-Torres.

Locational Map of RR6

For those who does not know where the BIR Regional Office in Manila is. Kindly refer to this locational map.  It is  near the old office site in Anda Circle. The new office is located at Solana St. corner Beaterio St.  For a much clear view of this map click here.

Yaşamak

Öyle bir yaşamak düşlüyorum ki,

Şu uçan turnadan daha özgür ve kıdemli…

                                          Hasan KARAKAYA 

                                                Mart 2009

In Aries Rufo’s 11/10/09 report entitled: Former BIR chief forcibly ousted, I believe Mr. Aries Rufo is making a harsh accusation. In his report he said:

Weeks ago, Esquivias found out that the appointment papers of his temporary replacement, senior deputy commissioner Joel Tan-Torres, has already been signed, insiders and watchers at the BIR said. He had no choice but to quit. He tendered his resignation as Commissioner of the Bureau of Internal Revenue on October 30, a Friday.

It appears to me that Esquivias has made a choice to resign. He could have waited until he is replaced, fired, or relocated in some other department. There is always a choice, and Esquivias’  has chosen to “resign.”

I do not see where force was applied against him. It is clear to me however, that the claim that Esquivias was forcibly ousted was Mr. Aries Rufo’s opinion. Thats what my friends thought given Mr. Rufo’s lines:

In other words, Esquivias was forcibly taken out of his post. His ouster was a plan that took some months of execution. It was a coup that was waiting to happen.

Afterall, Mr. Esquivias said:

“The BIR has a large tax collection shortfall right now, and I feel ashamed to stay.”

Bugün de Mirkelam günü olsun..

“Kawawa naman ang BIR kung magleleave ako. Hindi nila mame meet ang quota …” — Kris Aquino

Wala akong masasabi sa pagiging taklesa at pagpapakatotoo ni Kris Aquino sa pagkakataong ito.  Thumbs Up!

2010 bets must also enlist as tax agents—execs

By Anna Valmero
INQUIRER.net
First Posted 14:40:00 11/06/2009

Filed Under: Eleksyon 2010, Elections, Politics, Inquirer Politics

MANILA, Philippines – Prospective candidates in the 2010 elections should register as withholding tax agents of their campaign expenses when they file their certificates of candidacy (CoC) from November 20 to December 1, an official of the Bureau of Internal Revenue said Friday.

BIR officer-in-charge Joel Tan-Torres told INQUIRER.net that the agency would establish registration centers in Commission on Election offices nationwide to receive CoCs to simplify the registration of 2010 candidates as withholding tax agents.

“In partnership with Comelec, we will place BIR registration booths in all Comelec offices that will receive the CoCs so that it will be easier for candidates to register as withholding agents. To register, a candidate can present his CoC and we will give him a copy of the necessary guidelines and forms as tax agent,” said Tan-Torres.

Specifically, the BIR booths will be located at Comelec’s law department in Intramuros, Manila that will receive CoCs for national positions; the National Capital Region regional election director’s office and office of the provincial election supervisor that will receive CoCs for candidates at the House of Representatives; and the city and municipal election office to receive CoCs for local positions, said Tan-Torres.

Tan-Torres said the BIR was still finalizing its proposals on the registration scheme that the agency would discuss next week with the Comelec.

Revenue Regulation No. 8-2009 issued by the BIR in October subjected “all expenditures and income payments, which are made by candidates, contributors or donors to suppliers for purposes of campaigns” to creditable withholding tax of five percent, said Tan-Torres.

The five percent campaign tax is “not imposed on contributors, donors or candidates” but on the supplier who rendered services or products for campaign, explained Tan-Torres.

“Under the new order, the candidate will become the tax agent who will pay directly to BIR the withholding taxes for campaign services rendered by a supplier. Instead of paying the supplier with an amount for the service inclusive of taxes for example P100, the candidate will pay the supplier an amount minus the five percent tax or P95. Then, the five percent tax or P5 withheld by the candidate from the supplier’s income would be paid directly to BIR,” said Tan-Torres.

Once paid to BIR, the withholding tax would be subtracted via tax deductions or tax credits from the supplier’s annual taxable income collected by the revenue agency every April, said Tan-Torres.

Comelec legal department director and lawyer Ferdinand Rafanan lauded the new scheme for tax collection on campaign expenses, adding “It will provide an additional paper trail to verify the campaign spending declared by candidates to the poll body.”

“When the candidate becomes the withholding tax agent of the supplier, there would be an adversarial interest between them. For him to benefit from the withheld tax, supplier would declare the contract amount for the campaign services he rendered to avail of the tax credits. When the candidate submits his campaign expenses to the legal department, we then have an additional paper trail to follow if he honestly declared his campaign expenses. We will coordinate with BIR on this,” said Rafanan in a separate interview.

Rafanan added that under-the-table fixing to evade taxes would be “more difficult” because of the paper trail of transactions reported by the supplier against the report submitted by the candidate.

Additional benefits will include monitoring which candidates will exceed the allowed amounts of campaign expenses per voter under the Fair Elections Act, said Rafanan.

Tan-Torres said the BIR would cooperate with the Comelec in cross-checking the campaign expenses of candidates with their records.

Yeni Bir Başlangıç…

Yeni bir başlangıç istiyorum!

Doludizgin, kopuk, sorumsuz…

Hayat yarım kalmadan…

Aksine asi, sevgiye özlem duyan…

Gezen, gören, bilen, soluyan…

Yeni bir başlangıç hissediyorum,

Her şeyimle en baştan…

                                      Hasan Karakaya

                                         10.05.2009

NAGBITIW sa kanyang tungkulin si Sixto Esquivias bilang commissioner ng Bureau of Internal Revenue (BIR) dahil nahihiya raw siya na di niya naabot ang target collection ng BIR this year. Mabuti pa si Esquivias, may kahihiyan. Di siya kagaya ng kanyang among si Pangulong Gloria na ayaw nang umalis sa puwesto.

* * *

Disente pala itong si Esquivias dahil marunong mahiya. Si GMA, walang pakialam kung anong sabihin ng taumbayan sa kanya. Nang malantad ang kanyang pandaraya noong 2004 presidential election, hindi umalis si Gloria sa puwesto. Bagkus ay kumapit siya ng mahigpit sa kanyang puwesto at inutusan niya ang kanyang mga alipores sa Kamara na ipasa ang panukalang batas na magtatag sana ng Constitutional Assembly (Con-Ass) o Constitutional Convention (Con-Con). Ang balak niya ay maging prime minister sa parliamentary form of government na siguradong sasang-ayunan ng karamihan ng mga miyembro ng Kamara kung napasa ito. May mga ugong-ugong na magdedeklara si GMA ng martial law na gaya ng ginawa ni Pangulong Marcos upang tumagal siya sa puwesto. Ganoon kawalanghiya ang ating mahal na Pangulo.

* * *

Sa totoo lang, kung totohanin ng BIR ang tax collection at mapupunta lahat sa gobyerno ang nakolekta nito, lalampas sa yearly collection target ang BIR. Pero maraming kawatan sa premier tax collection agency ng ating gobyerno. Isang taga BIR, na nagsasabi na malinis siya, ang nagsalita tungkol sa kawalanghiyaan ng kanyang mga kasamahan. Sabi ng aking BIR informant, mga 40 percent lang ang napupunta sa kaban ng bayan ang kinokolekta ng BIR. The remaining 60 percent ay napupunta sa bulsa ng mga opisyal at empleyado ng BIR. Yan ay conservative estimate ng aking espiya. Ang sabi niya, kapag ginawa niyang rough estimate ang ninanakaw ng mga kawatan sa BIR, mga 20 percent lang ang napupunta sa gobyerno, at 80 percent sa mga kawatan na opisyal at empleyado. Kawawa talaga si Juan de la Cruz. Ang kanyang ibinabayad na buwis ay napupunta lang sa mga kawatan.

* * *

Kapag tinotoo ng mga opisyal at empleyado ng BIR ang tax collection, di na raw sana kinailangang ipasa ng Kamara ang Expanded Value Added (E-VAT) tax. Ang E-VAT ay nagpapataw ng buwis na 12 percent sa lahat ng halaga ng bilihin at serbisyo. Kinailangan na ipasa ang E-VAT dahil kulang daw ang koleksyon ng gobyerno. Pero kung wala yung tinatawag na “SOP” o nakawan at lagayan sa gobyerno, sobra-sobra ang makukolektang buwis sa mga mamamayan.

* * *

Siyempre, kasama na sa bahagi ng SOP ang mga ginagastos ng ating mahal na Pangulo kapag siya ay bumiyahe sa ibang bansa. Kasama na rin yung ibinayad na P1 million bill sa isang French restaurant sa New York nang kumain si GMA at ang kanyang mga alipores sa nasabing restoran. Kaya nga ayaw ni GMA na umalis sa puwesto dahil masyado siyang nasasarapan sa kapangyarihan at ang mga kasamang biyaya.

* * *

Inamin ni Mayor Leoncio Saldivar III na dalawa sa mga miyembro ng Alvin Flores Gang na sangkot sa mga holdup sa bangko at malls sa Metro Manila ay kanyang mga tauhan. Pero sinabi niya na wala siyang kinalaman sa mga pinaggagawa ng kanyang dalawang tauhan. Mahina ang iyong utak kapag naniwala ka kay Mayor Saldivar.

* * *

Di mo ba napapansin na kapag malapit na ang eleksyon, maraming holdup sa mga bangko at malalaking business establishments? Bakit? Dahil may mga politiko na kailangang matustusan ang kanilang mga kampanya. Malay natin kung isa sa mga politikong yun ay si Saldivar. Sa kanyang pagmumukha pa lang, na inilathala ng isang peryodiko, hindi kagalang-galang ang kanyang anyo.

Mon Tulfo, Target ni Tulfo

BANDERA, 110509

Don’t look now but alarm bells are sounding over the abrupt resignation of Bureau of Internal Revenue chief Sixto Esquivias IV in the wake of what wagging tngous described as a “shouting match” with his boss, Finance Secretary Gary Teves.

The humble Mr. Esquivias is trying to avoid washing washing dirty linen in public but insaiders in the tax agency are saying his tiff with Sec. Teves erupted over the move to detach the BIR’s Large Taxpayers Service (LTS) and put it directly under the control of Mr. Narciso Santiago Jr.

Santiago, a known cockfighting aficionado, is the husband of voluble Sen. Miriam Defensor  and occupies the quite nebulous post of presidential assistant on revenue generation.

Senator Miriam is running for re-election next year as a guest candidate in the ticket of come-backing former president Joseph ‘Erap Estrada.

The suspicions are that the LTS which has authority to forge compromise deals with delinquent large taxpayers (those with tx payables of PhP 1-M and up) could be used for under the table political fund-raising activities.

Here’s how a story about the troubles at the BIR went:

MANILA, OCTOBER 5, 2009 (MALAYA) BY DENNIS GADIL – What’s in the Large Taxpayers Service (LTS) unit of the Bureau of Internal Revenue (BIR) that drives Miriam Defensor Santiago hell-bent in having it transferred under the supervision of her husband Narciso Santiago Jr., presidential adviser on revenue enhancement (PARE).
Sen. Santiago, chair of the Senate economics chair and Senate finance sub-chair, was fuming mad last week at Internal Revenue Commissioner Sixto Esquivias IV for refusing to turn over the LTS to her husband.
The LTS monitors and analyzes the tax payments of the Top 1,000 corporations and persons with a net worth of P300 million who pay an annual income tax of at least P1 million.
The LTS accounts for more than half of the BIR’s annual collection. This year, it is assigned 60 percent of the assigned goal of P798.5 billion.
At the budget hearing of the BIR, the woman senator said Esquivias has been ignoring Administrative Order 236 issued six months ago by President Arroyo which provides for the transfer of the LTS.
“What is your problem Mr. BIR Commissioner? What is your interest in the large taxpayers unit?” Sen. Santiago shouted at Esquivias.
Sen. Santiago said that in her presence, Arroyo reminded Esquivias to turn over the LTS to her husband during the President’s last visit to New York.
The senator recalled that Esquivias was overheard telling the President that Narciso as PARE should concentrate on companies and persons not covered by the LTS.
She said Esquivias also threatened to resign if the f the LTS was taken away from him.
“How dare you talk back to President that way? You know that the President has the absolute authority and control over this,” Santiago said.
The senator hinted that the BIR chief was refusing to turn over the LTS because he was going to use it for his fund-raising campaign in next year’s elections.
“You’re so possessive of the large taxpayers unit. Are you going to use it for your campaign?” Santiago asked.
“No, I’m not running for public office,” Esquivias said.
Santiago herself has declared she will seek re-election in May.
The BIR chief said he did not immediately implement AO 236 because he felt that “giving away” the LTS would be tantamount to abdicating his duties.
He, nevertheless, said he was in the process of making the turnover after recently receiving the go-ahead signal from Finance Secretary Margarito Teves.
Santiago said the turnover would just be an “internal procedure” and, thus, would not violate the mandate of Esquivias’ office.
She said the BIR should be abolished, saying it should be renamed as the “Bureau of Unexplained Wealth” because of many cases filed against revenue personnel who have allegedly amassed questionable wealth.
During the budget hearing, Esquivias was sandwiched between Teves and Customs Commissioner Napoleon Morales, who both appeared unsympathetic to the former’s travails.
Esquivias, at the end of Santiago’s outburst, promised to make the turnover “right away.”
Sought for comment after the hearing, Esquivias said he was “depressed” as he has not been so embarrassed in his entire life.
Narciso, an Estrada administration interior undersecretary, was named PARE by Arroyo in 2004 but took office only in 2005. He was given the vague general mandate of helping the government’s two top revenue generators, the BIR and the Bureau of Customs, improve their collections.
In May this year, the President issued AO 236 expanding the PARE’s powers by authorizing him to run after suspected big-time tax evaders which are under the LTS.
“With the concurrence of the Secretary of Finance, he may initiate the filing of appropriate action, if warranted, against persons liable for the violation of pertinent laws, rules and regulations in relation to the Large Taxpayers Units,” the AO said.
Narciso’s office was given a P10 million budget.
BIR insiders regarded Narciso’s appointment as redundant and was meant to undermine Esquivias, who was said at that time to be on the verge of being sacked for failing to meet revenue targets.
In defending the order, Executive Secretary Eduardo Ermita earlier said AO 263 should be taken “positively” since it is simply aimed at aiding the BIR in running after erring taxpayers.
“It’s not that the presidential adviser on revenue enhancement has taken over the job of BIR. Precisely, that is the very purpose of his job, for enhancement of revenue collection. The PARE has direct contact with the President, and that will somehow show that there’s an effort for us to collect the taxes,” Ermita said.
The BIR has created six groups to monitor major industries covered by the LTS: manufacturing, banking and other financial intermediaries, insurance, real estate and trading, utilities and transportation, and other services.
Last August, Sen. Santiago said in her Senate Resolution 1266 that her economics committee would hold public hearings on alleged anomalies in the collection of taxes by the LTS unit.
Santiago said she would summon the top 20 large taxpayers to a hearing to shed light on charges of inefficiency and corruption in the LTS.

http://www.newsflash.org/2004/02/be/be004183.htm

The tired phrase is only two things in life are certain, death and taxes.
But no one deserves to be screwed while already paying his taxes, right?