Mobile Phone Number - Smart and Talk N Text , Globe and Touch Mobile, Sun Prefix Number

Just in case

0813	Smart
0817	Globe (VOIP)
0905	Globe or Touch Mobile
0906	Globe or Touch Mobile
0907	Smart or Talk N Text
0908	Smart
0909	Smart or Talk N Text
0910	Smart or Talk N Text
0911	Smart (unreleased)
0912	Smart or Talk N Text
0913	Smart
0914	Smart
0915	Globe
0916	Globe or Touch Mobile
0917 09173 09175 09176 09178	Globe Globe postpaid
0918	Smart
0919	Smart or Talk N Text
0920	Smart, Talk N Text, Addict Mobile
0921	Smart or Talk N Text
0922	Sun Cellular
0923	Sun Cellular
0924	Sun Cellular
0925 09253 09255 09256 09257 09258	Sun Cellular Globe postpaid Sun postpaid Globe postpaid Globe postpaid Sun postpaid
0926	Globe or Touch Mobile
0927	Globe or Touch Mobile
0928	Smart
0929	Smart or Talk N Text
0930	Smart, Talk N Text, Red Mobile
0932	Sun Cellular
0933	Sun Cellular

0934	Sun Cellular
0935	Touch Mobile
0936	Globe or Touch Mobile
0937	ABS-CBN (Globe) – not part of unli call and text promos
0938	Smart, Talk N Text, Red Mobile
0939	Smart, Talk N Text, Red Mobile
0942	Sun Cellular
0943	Sun Cellular
0945	Globe
0946	Talk N Text
0947	Smart
0948	Talk N Text
0949	Smart
0950	Talk N Text
0955	Globe or Touch Mobile
0956	Globe
0965	Globe or Touch Mobile
0970	Smart
0973	Extelcom
0974	Extelcom
0975	Touch Mobile
0976	Globe or Touch Mobile
0977	Globe
0978	Next Mobile
0979	Next Mobile
0981	Smart
0989	Smart or Talk N Text
0994	Globe
0995	Globe
0996	Cherry Prepaid (Globe) – not part of unli call and text promos
0997	Globe or Touch Mobile
0998	Smart
0999	Smart (old Umobile prefix)

Commissioner of the Internal Revenue vs Philippine Daily Inquirer GR No. 213943 BIR 3 Year Prescription Period

SECOND DIVISION

March 22, 2017

G.R. No. 213943

COMMISSIONER OF INTERNAL REVENUE, Petitioner
vs

PHILIPPINE DAILY INQUIRER, INC., Respondent

D E C I S I O N

CARPIO, J.:

The Case

Before the Court is a petition for review1 assailing the 4 November 2013 Decision2 and the 1 August 2014 Resolution3 of the Court of Tax. Appeals (CTA) En Banc in CTA EB Case No. 905. The CTA En Banc affirmed the 16 February 2012 Decision4 and the 8 May 2012 Resolution5 of the CTA First Division in CTA Case No. 7853 which granted the petition for review filed by Philippine Daily Inquirer, Inc. (PDI) and cancelled the Formal Letter of Demand dated 11 March 2008 and Assessment No. LN # 116-AS-04-00-00038-000526 issued by the Bureau of Internal Revenue (BIR) for deficiency Value Added Tax. (VAT) and income tax. for the taxable year 2004.

The Antecedent Facts

The facts of this case, as presented by the CTA, are as follows:

PDI is a corporation engaged in the business of newspaper publication. On 15 April 2005, it filed its Annual Income Tax Return for taxable year 2004. Its Quarterly VAT Returns for the same year showed the following:

	Date of Filing
For the First Quarter	20 April 2004
For the Second Quarter	16 July 2004
For the Third Quarter	18 October 2004
For the Fourth Quarter	21 January 20056

On 10 August 2006, PDI received a letter dated 30 June 2006 from Region 020 Large Taxpayers' Service of BIR under LN No. 116-AS-04-00- 00038. BIR alleged that based on the computerized matching it conducted on the information and data provided by third party sources against PDI's declaration on its VAT Returns for taxable year 2004, there was an underdeclaration of domestic purchases from its suppliers amounting to P317,705,610.52. The BIR invited PDI to reconcile the deficiencies with BIR's Large Taxpayers Audit & Investigation Division I (BIR-LTAID). In response, PDI submitted reconciliation reports, attached to its letters dated 22 August 2006 and 19 December 2006, to BIR-LTAID. On 21 March 2007, PDI executed a Waiver of the Statute of Limitation (First Waiver) consenting to the assessment and/or collection of taxes for the year 2004 which may be found due after the investigation, at any time before or after the lapse of the period of limitations fixed by Sections 203 and 222 of the National Internal Revenue Code (NIRC) but not later than 30 June 2007. The First Waiver was received on 23 March 2007 by Nestor Valeroso (Valeroso), OIC-ACTR of the Large Taxpayer Service. In a letter dated 7 May 2007, PDI submitted additional partial reconciliation and explanations on the discrepancies found by the BIR. On 30 May 2007, PDI received a letter dated 28 May 2007 from Mr. Gerardo Florendo, Chief of the BIR-LTAID, informing it that the results of the evaluation relative to the matching of sales of its suppliers against its purchases for the taxable year 2004 had been submitted by Revenue Officer Narciso Laguerta under Group Supervisor Fe Caling. In the same letter, BIR invited PDI to an informal conference to present any objections that it might have on the BIR's findings. On 5 June 2007, PDI executed a Waiver of the Statute of Limitation (Second Waiver), which Valeroso accepted on 8 June 2007.

In a Preliminary Assessment Notice (PAN) dated 15 October 2007 issued by the BIR-LTAID, PDI was assessed for alleged deficiency income tax and VAT for taxable year 2004 on the basis of LN No. 116-AS-04-00- 00038. The PAN states:

COMPUTATION OF DEFICIENCY VAT
Undeclared Income		₱1,007,565.03
Add: Overdeclared input VAT		1,601,652.43
Total undeclared income per Investigation		₱2,609,217.46
Less: Attributable input tax		715,371.17
VAT still payable per investigation		₱1,893,846.29
Add: Increments -
Interest from 1/26/05 to 11/15/07	₱1,062,629.37
Compromise penalty	25,000.00	1,087,629.37
Amount Due and Collectible		₱2,981,475.66
COMPUTATION OF DEFICIENCY INCOME TAX
Undeclared Gross Income		₱10,075,650.28
Less: Cost of Sales		7,153,711.70
Undeclared Net Income		₱2,921,938.58
Multiply by income tax rate		32%
Income tax still due per investigation		₱935,020.35
Add: Increments -
Interest from 4/16/05 to 11/15/07	₱483,648.88
Compromise penalty	20,000.00	503,648.88
Amount Due and Collectible		₱1,438,669.237

Implementing Rules and Regulations of the Data Privacy Act

Republic of the Philippines

National Privacy Commission

Implementing Rules and Regulations of Republic Act No. 10173, known as the “Data Privacy Act of 2012”   Pursuant to the mandate of the National Privacy Commission to administer and implement the provisions of the Data Privacy Act of 2012, and to monitor and ensure compliance of the country with international standards set for data protection, the following rules and regulations are hereby promulgated to effectively implement the provisions of the Act:

Rule I. Preliminary Provisions

1. Title
2. Policy
3. Definitions

Rule II. Scope of Application

4. Scope
5. Special Cases
6. Protection afforded to data subjects
7. Protection afforded to journalists and their sources

Rule III. National Privacy Commission

8. Mandate
9. Functions
10. Administrative Issuances
11. Reports and Public Information
12. Confidentiality of Personal Data
13. Organizational Structure
14. Secretariat
15. Effect of Lawful Performance of Duty
16. Magna Carta for Science and Technology Personnel

What SUV gives you, 25 kms per liter fuel consumption?

Insular Life Accredited Hospital in Mindanao

Disclaimer: Information contained herein nay not be updated with Insular Life. If you want to make sure please contact your nearest Insular Life Office.

1       BRENT HOSPITAL                                                                                                                    

        Justice Roseller T. Lim Blvd.                                                                                                           

        Zamboanga City                                                                                                                               

        (062) 991-2990 / 991-5358                                                                                                               

2       CAGAYAN DE ORO MEDICAL CENTER, INC.                                                                     

        Nacalaban-Tiano Brothers St., Cagayan De Oro City 9000                                                               

        (088) 856-5507                                                                                                         

3       CAGAYAN DE ORO POLYMEDIC GENERAL HOSPITAL                                                  

        A. Velez St., Cagayan De Oro City 9000                                                                                            

        (08822) 724914 / 856-4465                                                                                                              

4       CAPITOL UNIVERSITY MEDICAL CENTER                                                                        

        formerly Cagayan Capitol General Hospital                                                                                    

        Gusa Highway, Cagayan De Oro City 9000                                                                                       

        (088) 856-4730 / 856-4970                     

Cooperative Tax Exemption Under RA 9520

Cooperatives in the Philippines by its purpose of existence to help its members and perform quasi government function in poverty alleviation, Social Equity & Justice and practically nation building is also privilege by the Law under Republic Act 9520 in exempting Cooperatives from taxes.

This however has been a consistent subject of dispute between the Bureau of Internal Revenue (BIR) and Cooperatives, practically because according to primary cooperatives the BIR's implementing guidelines are hard  if  not impossible to comply, some cooperatives are  constrained in complying the requirements because of inconsistent documents ask by the Bureau, this allegation is denied by the Bureau who expresses clear listing of requirements in the Implementing guidelines in the application for CTE. Non compliance is the reason why most of the cooperatives were not yet given the Certificate of Tax Exemption (CTE) by the BIR.

Another dispute contested by the Cooperatives is the efficacy of the CTE. While the Cooperatives claim the retroactive effect of the Certificate of Tax Exemption the Bureau of internal Revenue is claiming otherwise. Thus, continuing its assessment to cooperatives
  
The BIR is assessing Tax Deficiency to cooperatives as to their Income Tax, Value  Added Tax or VAT, Percentage  Taxes, Expanded & Final Withholding Taxes, and  Documentary Stamp Taxes. Assessments  made by the BIR are similar to Corporations, as if  cooperatives are corporations. 

So what's your opinion Cooperators?

In my next article I will cite my opinion why Cooperatives should still be exempt from Taxation



     

Act of Terror: 8 Dead on Manhattan Truck Rampage

CNN News Video:
http://edition.cnn.com/2017/10/31/us/new-york-shots-fired/index.html

Fox News  Video:
https://www.youtube.com/watch?v=HY3Ia1jLgiw

Camella Cerritos Davao