Regarding the open letter posted by Othello Delanon who pays billions of tax said that Kim Henares the new chief of BIR robbed billions from Filipino Revenues. Othello said in the letter that he have been posting tax issues in the social media for more than two years now. Every time he posts the tax issues he always shares it with former BIR Commissioner Kim Henares dubbed as the tax expert. Kim failed to clarify the issue of for leading the counsel of tax evaders. Othello has the original tax assessment with the amount of P1.56 billion against the company.
His tax assessment has become final, executory, solid, and demandable according to him and his crucial accounts made his statement solid. In this letter, Delanon clearly showed how Henares cheated Filipino people by robbing billions of Filipino revenues. HENARES, AS THEN THE HIGHEST-RANKED BIR ANIMAL, ROBBED THE FILIPINOS BILLIONS IN COLLECTIBLE REVENUES.
I have been posting Golden Donuts, Inc. (GDI) or Dunkin Donuts tax issue on social media almost every day for more than two years now. And every time I post it on my google account, I always share the same with former BIR Commissioner Kim Henares thru her official email account, with the Department of Finance (reports@perangbayan.com), and BIR contact center (contact_us@cctr.bir.gov.ph). However, Henares, dubbed as tax expert and lead counsel for the tax evader, failed to give any satisfactory justifications or defense to clarify this. Neither her minions nor Dunkin Donuts company which she lawyered for, has shared any arguments or explanations to refute my postings.
It is because they all know that my original tax assessment against the company amounting to PhP 1.56 Billion, which has become final, executory, and demandable, is SOLID as the ROCK OF GIBRALTAR.
Here are some crucial accounts that made it solid.
First my tax assessment was based on entries reflected in DDs duly-registered books of accounts (hardbound computer-generated). That DDs sales as reflected in the said books was significantly higher than that reflected in its Annual Income Tax Return (AITR). Jurisprudence tells us that the books of accounts prevail over tax return when they reflect higher sales, because they are kept and prepared under control and supervision of the taxpayer; and they embody what must appear to be admission against interest. (Paper Industries Corporation of the Philippines vs. Court of Appeals, et al., 250 SCRA 434).
The representations made by Dunkin Donuts in the said duly-registered books presented by it to the Bureau for audit and examination amounted to admission against interest which it cannot disown or change at its convenience of pleasure. Second The PhP 1.56 Billion deficiency tax assessment attained finality, because DDs letter of protest against the Formal Letter of Demand and Assessment Notices (FANs) was INVALID; and that DD failed to submit the required documents within the period required by law.
Jurisprudence also tells us that once the deficiency tax assessment attained finality, the right of the Government to collect the deficiency tax becomes absolute, thus, it precludes the taxpayer from questioning the correctness of the assessment and from raising any justifications or defense that would pave the way for a re-investigation. And once it attained finality, it is no longer appealable; and there is now no reason why the BIR cannot continue with the collection of the said tax.
The representations made by Dunkin Donuts in the said duly-registered books presented by it to the Bureau for audit and examination amounted to admission against interest which it cannot disown or change at its convenience of pleasure. Second The PhP 1.56 Billion deficiency tax assessment attained finality, because DDs letter of protest against the Formal Letter of Demand and Assessment Notices (FANs) was INVALID; and that DD failed to submit the required documents within the period required by law.
Jurisprudence also tells us that once the deficiency tax assessment attained finality, the right of the Government to collect the deficiency tax becomes absolute, thus, it precludes the taxpayer from questioning the correctness of the assessment and from raising any justifications or defense that would pave the way for a re-investigation. And once it attained finality, it is no longer appealable; and there is now no reason why the BIR cannot continue with the collection of the said tax.
Third Dunkin Donuts keeps two sets of books of accounts. One is the duly-registered hardbound computer generated books of accounts which were the bases of my tax assessment, and the other is the manually-posted original books of accounts which DD admitted and claimed as the basis of its Trial Balance for financial statements and income tax returns purposes. On the basis of these information alone, it can readily be deduced that DD deliberately committed fraudulent acts or criminal tax violations with the end view of evading payment of correct taxes. Kim Henares and Estela Sales, in their counter-affidavits, and even the supporting affidavits of Atty. Rommel Curiba and Wilfredo Reyes, also of the Bureau of Internal Revenue, National Office, failed to give any justifications or explanations to refute all crucial issues that were clearly stated in the Formal Complaint I filed against them before the Office of the Ombudsman.
It is just AMAZING that the Ombudsman dismissed the case despite failure of the respondents to give rejoinders to all vital accounts stated in my complaint. The issue is now under scrutiny of the Bureau of Internal Revenue under the current dispensation. I hope that the BIR, in line with President Rodrigo Roa Duterte's commitment to change the Philippines into a graft-free country, will take immediate action on the matter to finally put to a halt the flagrant injustice to the Filipino people and bring to justice those revenue officials and officers involved in conspiring with Philippine Daily Inquirer Chair Marixi Prieto firm Golden Donuts, Inc. (GDI) or Dunkin Donuts in defrauding the Government billions in collectible revenues. Just to reiterate. I wrote in my postings Henaress alibis in concealing the real truth about Dunkin& Donuts tax evasion case.
One is that Henares proudly announced in public that she had DD tax case re-investigated for SEVERAL TIMES (twice) conducted by two (2) different groups of revenue officers who purportedly arrived at the same results, allegedly finding my original tax assessment against the company to be incorrect. However, in her counter-affidavit submitted to the Ombudsman, she denied that she had DD tax case re-investigated. In the same affidavit, she claimed that the case was referred to the regional office in Quezon City, then headed by Nestor Valeroso, purportedly for further determination of existence of fraud and to continue the assessment process. Her defense is weak, yet it is surprising that the Ombudsman considered it, without requiring Henares to submit DD tax case docket to determine with certainty the authenticity of the defense allegations.
Henares was inconsistent as there was a re-investigation conducted which is NOT GRANTED by law on a FINAL, EXECUTORY and DEMANDABLE tax assessment. On August 11, 2016, I was at the BIR national office and got the chance to personally view and inspect documents in the possession of the BIR official who is assigned to evaluate the case. The result of the unlawful re-investigation ordered by Henares showed that of the PhP 1.564 Billion final, executory and demandable tax assessment against DD (or GDI), only more than PhP 4 Million was receipted for the Government's coffer. This shows an uncollected balance of more than PhP 1.560 Billion. I also noticed that all BIR forms 0500 series attached to the REPORT OF RE-INVESTIGATION were not signed by the Chief Assessment Division and Regional Director of the Bureau's regional office in Quezon City. It follows that these two high-ranked officials in the Bureau's regional office, did not concur with the re-investigation, and therefore, the tax case is still open. It also appears that the tax case docket is no longer complete. What does this mean? Another thing is that, I have not seen any other re-investigation report except the one earlier discussed.
It may be noted that Henares proudly announced publicly that she had DD tax case re-investigated for SEVERAL TIMES (twice) which she claimed that said re-investigations arrived at the same results, purportedly finding my original tax assessment to be incorrect. I was relayed the information that the other group of revenue officers did not conduct the re-investigation upon learning that my original tax assessment amounting to PhP 1.56 Billion already attained finality, thus, re-investigation is no longer warranted; and that collection thereof should rather be enforced. So, how can Henares claim that the two different groups of revenue officers who supposedly conducted the re-investigations came up with the same results that my original tax assessment showed inaccuracies? It is now very clear that Henares, et al., cheated the Republic of the Philippines BILLIONS in collectible revenues.
Jurisprudence also tells us that once the deficiency tax assessment attained finality, the right of the Government to collect the deficiency tax becomes absolute, thus, it precludes the taxpayer from questioning the correctness of the assessment and from raising any justifications or defense that would pave the way for a re-investigation. And once it attained finality, it is no longer appealable; and there is now no reason why the BIR cannot continue with the collection of the said tax.
The representations made by Dunkin Donuts in the said duly-registered books presented by it to the Bureau for audit and examination amounted to admission against interest which it cannot disown or change at its convenience of pleasure. Second The PhP 1.56 Billion deficiency tax assessment attained finality, because DDs letter of protest against the Formal Letter of Demand and Assessment Notices (FANs) was INVALID; and that DD failed to submit the required documents within the period required by law.
Jurisprudence also tells us that once the deficiency tax assessment attained finality, the right of the Government to collect the deficiency tax becomes absolute, thus, it precludes the taxpayer from questioning the correctness of the assessment and from raising any justifications or defense that would pave the way for a re-investigation. And once it attained finality, it is no longer appealable; and there is now no reason why the BIR cannot continue with the collection of the said tax.
Third Dunkin Donuts keeps two sets of books of accounts. One is the duly-registered hardbound computer generated books of accounts which were the bases of my tax assessment, and the other is the manually-posted original books of accounts which DD admitted and claimed as the basis of its Trial Balance for financial statements and income tax returns purposes. On the basis of these information alone, it can readily be deduced that DD deliberately committed fraudulent acts or criminal tax violations with the end view of evading payment of correct taxes. Kim Henares and Estela Sales, in their counter-affidavits, and even the supporting affidavits of Atty. Rommel Curiba and Wilfredo Reyes, also of the Bureau of Internal Revenue, National Office, failed to give any justifications or explanations to refute all crucial issues that were clearly stated in the Formal Complaint I filed against them before the Office of the Ombudsman.
It is just AMAZING that the Ombudsman dismissed the case despite failure of the respondents to give rejoinders to all vital accounts stated in my complaint. The issue is now under scrutiny of the Bureau of Internal Revenue under the current dispensation. I hope that the BIR, in line with President Rodrigo Roa Duterte's commitment to change the Philippines into a graft-free country, will take immediate action on the matter to finally put to a halt the flagrant injustice to the Filipino people and bring to justice those revenue officials and officers involved in conspiring with Philippine Daily Inquirer Chair Marixi Prieto firm Golden Donuts, Inc. (GDI) or Dunkin Donuts in defrauding the Government billions in collectible revenues. Just to reiterate. I wrote in my postings Henaress alibis in concealing the real truth about Dunkin& Donuts tax evasion case.
One is that Henares proudly announced in public that she had DD tax case re-investigated for SEVERAL TIMES (twice) conducted by two (2) different groups of revenue officers who purportedly arrived at the same results, allegedly finding my original tax assessment against the company to be incorrect. However, in her counter-affidavit submitted to the Ombudsman, she denied that she had DD tax case re-investigated. In the same affidavit, she claimed that the case was referred to the regional office in Quezon City, then headed by Nestor Valeroso, purportedly for further determination of existence of fraud and to continue the assessment process. Her defense is weak, yet it is surprising that the Ombudsman considered it, without requiring Henares to submit DD tax case docket to determine with certainty the authenticity of the defense allegations.
Henares was inconsistent as there was a re-investigation conducted which is NOT GRANTED by law on a FINAL, EXECUTORY and DEMANDABLE tax assessment. On August 11, 2016, I was at the BIR national office and got the chance to personally view and inspect documents in the possession of the BIR official who is assigned to evaluate the case. The result of the unlawful re-investigation ordered by Henares showed that of the PhP 1.564 Billion final, executory and demandable tax assessment against DD (or GDI), only more than PhP 4 Million was receipted for the Government's coffer. This shows an uncollected balance of more than PhP 1.560 Billion. I also noticed that all BIR forms 0500 series attached to the REPORT OF RE-INVESTIGATION were not signed by the Chief Assessment Division and Regional Director of the Bureau's regional office in Quezon City. It follows that these two high-ranked officials in the Bureau's regional office, did not concur with the re-investigation, and therefore, the tax case is still open. It also appears that the tax case docket is no longer complete. What does this mean? Another thing is that, I have not seen any other re-investigation report except the one earlier discussed.
It may be noted that Henares proudly announced publicly that she had DD tax case re-investigated for SEVERAL TIMES (twice) which she claimed that said re-investigations arrived at the same results, purportedly finding my original tax assessment to be incorrect. I was relayed the information that the other group of revenue officers did not conduct the re-investigation upon learning that my original tax assessment amounting to PhP 1.56 Billion already attained finality, thus, re-investigation is no longer warranted; and that collection thereof should rather be enforced. So, how can Henares claim that the two different groups of revenue officers who supposedly conducted the re-investigations came up with the same results that my original tax assessment showed inaccuracies? It is now very clear that Henares, et al., cheated the Republic of the Philippines BILLIONS in collectible revenues.
Othello Dalanon
source: trendingbalitaph
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