qwertyuiopasdfghjklzxcvbnmqwe rtyuiopasdfghjklzxcvbnmqwertyui opasdfghjklzxcvbnmqwertyuiopa Tax Rights and sdfghjklzxcvbnmqwertyuiopasdfg Remedies By Victorino Mamalateo hjklzxcvbnmqwertyuiopasdfghjklz xcvbnmqwertyuiopasdfghjklzxcv bnmqwertyuiopasdfghjklzxcvbnm qwertyuiopasdfghjklzxcvbnmqwe rtyuiopasdfghjklzxcvbnmqwertyui opasdfghjklzxcvbnmqwertyuiopa sdfghjklzxcvbnmqwertyuiopasdfg hjklzxcvbnmqwertyuiopasdfghjklz xcvbnmqwertyuiopasdfghjklzxcv bnmqwertyuiopasdfghjklzxcvbnm qwertyuiopasdfghjklzxcvbnmqwe rtyuiopasdfghjklzxcvbnmrtyuiopa Book Summary
4-C AY 2009-2010
TAX RIGHTS AND REMEDIES by Victorino C. Mamalateo Book Summary
Chapter 1
BIR Organizational Structure
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Ralph Salvador Mea Measur sures to improv prove e per person sonnel aspect of tax administration [Stanley S. Surrey, Tax Administration in Underdev Underdevelope eloped d Countries Countries,, Universi University ty of Miami Law Review XII (Winter, 1958), 158188] 1) Higher pay scales. - Attracts highly qualified people to the revenue service to improve the quality of services to the taxpa taxpayer yers. s. Prevent Prevent dishones dishonesty, ty, bribery and corruption. 2) Appropriate training procedures. Tax work being technical and speciali specialized, zed, the personnel personnel should be given an understanding of the oper opera ation ion of the the tax tax syst system em as a whole, of the relation of their specific jobs to that system, and of the requir requireme ements nts of their their jobs. jobs. Materi Material al shou should ld be suit suited ed to the the pers person onne nell under under instru instructi ction, on, with with approp appropri riate ate reco recog gniti nition on of the the dif differ ference ences s in traini training ng requir required ed for non-sp non-speci eciali alist st employ employees ees,, superv superviso isory ry person personnel nel,, technical personnel needing knowledge of tax law and tax accounting, and so on. Delega gati tion on of auth author orit ity. y. - This 3) Dele personalization of the tax office in the person of the director such as when he decides all the details of office manage managemen mentt advers adversely ely affect affects s the mora morale le and and init initia iati tive ve of the the othe otherr officials. It opens up avenues of abuse, sinc since e ofte often n the direc irecto torr is eith either er chosen from the social and economic level of the wealthier taxpayers or is desirous of attaining that level, so that the concentra concentration tion of authorit authority y makes makes for for cons consid ider erab able le pres pressu sure re on the the dir director ctor as well as cons onsider idera able oppo opport rtun unit ity y for for favo favori riti tism sm.. Ther There e should be a limitation on the authority of the director director to injec injectt himsel himselff into into subs substa tant ntiv ive e deci decisi sion ons s in part partic icul ular ar cas cases, es, except cept unde underr presc rescrribed ibed cond condit itio ions ns.. The The adva advant ntag ages es lie lie in freedom from routine, in the
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abandonment of procedures requiring him personally to sign every letter or document. Effective system of discipline and the personne personnell investig investigatio ation. n. - As the taxes xes grow in compl omple exity xity and as discretion and judgment on the part of the tax official play a greater role, the abili ability ty of a revenu revenue e offici official al to affect affect the result in a particular case without outward indicia of purchased favor favoriti itism sm is heigh heighten tened. ed. The most most effective method of achieving honesty is the severe punishment of dishonesty whic wh ich h must must exte extend nd not not only only to the the gove govern rnme ment nt empl employ oyee ee but but to the the taxpayer or his representative who is a party to the dishonesty. Statement of assets and liabilities. pplem ment ent in indi indivi vidu dua al - As a supple checking it is desirable to require each emplo mploy yee to sub submit mit a net worth orth statement at the time of his employment and periodically thereafter. These statements may be used used as basi basis s for for an inve invest stig igat atio ion n when an employee's standard of living is beyond beyond that that which which his salary salary and and previo eviou us wealt ealth h woul ould indi indica catte. General Generalized ized sources sources of income, income, such as gambling should be scrutinized. scrutinized. Alliance with professions interest reste ed in the the tax fie field. Lawyers, Lawyers, accounta accountants, nts, economist economists s in the the acad academ emic ic prof profes essi sion on wh who o have have great interest in the tax system and its adminis administrati tration on should should understa understand nd its oper operat atio ions ns and and be able able to crit critic iciz ize e intell intellige igentl ntly y its activi activitie ties, s, and and they they should aid in interpreting that system to the public. Attention to criticisms of Too often these taxpayers. obje object ctio ions ns are rega regard rded ed as mer mere resentment caused by the tax burden itse itself lf.. Bu Butt quit quite e infr infreq eque uent ntly ly,, the the crit critic icis isms ms are are occa occasi sion oned ed by the the irritati irritations ons created created through through inefficie inefficient nt oper operat atio ion n of the the tax tax syst system em rath rather er than than its its mone moneta tary ry impa impact ct.. Usua Usuall lly, y, pers ersiste isten nt taxp taxpa ayer yer comp omplai laints nts regar regardin ding g “red “red tape” tape” or ineffi inefficie ciency ncy wil will be trac tracea eabl ble e to obje object ctio iona nabl ble e routines routines,, though though the complain complaints ts may be exaggerated.
4-C AY 2009-2010 [United, we STAND; Divided, we FALL ]
