OPEN LPN TO THE BIR CHEIF AND DU30
FOI’s DEATH CERTIFICATE
Good morning and more power to all of you.
Although the Philippine Constitution guaranteed that the official and public information will be made available to the Filipino people, many official papers, documents, advisories, rulings, policies and procedures and information, whether in hard copy or digital format, are being kept secret and out of reach of substantial number of taxpayers until this writing. Such action is contrary to the provisions of Freedom of Information Executive Order and considered void. Each revenue officer is presumed to have a working knowledge of the Tax Code, the latest amendments thereon, and an update of existing revenue regulations, revenue rulings, revenue memorandum orders and other issuances.
What I understand.
In December 2012, the former BIR Chief approved and released Revenue Memorandum Order No. 28-2012. The said RMO stated that an Annex A is attached thereto but upon verification and UNTIL NOW, such annex is yet to be attached and provided. Having said so, I requested, in writing, such BIR Chief to provide me, either in hard or digital format, a copy of the said Annex A. My purpose of asking her a copy thereof is to extinguish my obligation that is not to be ignorant of the laws of this Republic and most importantly, comply easily with the policy directions of the BIR because I believe that the Philippine Government has no obligation to teach me on how to comply with its rules and regulations. Its exclusive responsibility is just to inform me that a law, rule or regulation is now available and accessible for me to study, understand and without mental reservation and purpose of evasion, apply on time. In reply, she approved and released the RMO 11-2013. The said RMO literally prohibits all taxpayers from having and holding a copy of BIR issuances by adding additional layer of requirement that is an approval, written that is, from the former BIR Chief. Of course, my request to get a copy of Annex A of RMO 28, 2012 is now impossible to realise. (In this regard, I am requesting President DU30 and the current BIR Chief to provide me a copy thereof within five (5) days from receipt hereof, pursuant to the provisions of Republic Act No. 9485.) When President Rodrigo R Duterte signed (and a copy thereof was made available in the web/internet) the Freedom of Information Executive Order, the following day, July 25, 2016, I submitted my request to have and hold all the BIR Rulings of First Impression, either in hard or digital copy, to the Law and Legislative Division and Office of the Commissioner of Internal Revenue. From that day and until August 7, 2016, my Legal Petition Notice was referred by Ms. Faith M Farochilen to Ms. Marissa O Cabreros, by Ms. Marissa O Cabreros to Mr. Jesus Clint O Arana. (A very simple request that nobody in the Law and Legislative Division, Legal Service and Legal Group has the authority to favourably act thereto. Now, I am questioning myself, ‘What damages would these BIR officials and employee incur if this simple request will be timely provided?) On August 8, 2016, a shocking development has really shaken me that is RMO 46-2016. RMO 46-2016 is almost identical to RMO 11-2013 because the former again institutionalised and added a hindrance or another layer of requirement in order for me to secure what I believe are so important in expanding my understanding of taxation and complying therewith. (Boooooooom. In the pavement are fragments of my dream not only to become law abiding and compliant taxpayer but also a teaching instrument to many taxpayers.)
What must be done.
First, let us respect the Freedom of Information Executive Order. Give what is due to the Filipino people without mental reservation and purpose of evasion. I believe the new BIR Chief is the prey in this newest scenario of disobedience because there is reason to believe that the same framers and writers from the old administration drafted the FOI’s Death Certificate. I already stated this. The Philippine Government has no obligation to educate me of its laws. It is very clear to me that IGNORANCE OF THE LAW EXCUSES NO ONE FROM COMPLIANCE THEREWITH is not a suggestion but an obligation derived from and created by its law. This law requires me not to wait for the BIR officials and employees to extinguish my legal obligation for and in my behalf but only I who is accountable for my action that is to give, to do or not to do and thus, I who is responsible for the consequences of my act. I cannot pass this burden to others. The privilege to see, have and hold the BIR Collection Manual and the BIR Rulings of First Impression is clearly spelled out in the said FOI and in the same FOI, the obligations that it created for the extinguishment of the BIR official and employees is not also a suggestion. They should be performed without delay, mental reservation and purpose of evasion. Please grant my requests as soon as possible.
August 10, 2016
FREEDOM OF INFORMATION EXECUTIVE ORDER’S DEATH CERTIFICATE
OPEN LPN TO THE BIR CHEIF AND DU30