A symbol of insincerity and incompetence ang magpahamak ng taxpayers.

At higit sa lahat nakalulungkot at nakakatakot malaman na walang tuwid na kaalaman ang maraming BIR Directors sa pagpapatupad ng tunay na procedural due process. Napakaraming FINAL DECISIONS na naissue ng mga BIR Directors na naguutos at pinaalam sa recipient-taxpayers na kung amicable ang mga ito sa kanilang desisyon, ay bayaran na ang assessment na nailathala sa nasabing FINAL DECISION o kung hindi man, inaatasan ang nasabing taxpayers na ielevate ang kanilang FINAL DECISION sa Court of Tax Appeals (or CTA) . Kapalaluan at kasalbahihan na magrekomenda na i-elevate ang kanilang FINAL DECISION sa CTA. Bakit? Kasi, pag-ini-elevate sa CTA ang ano mang FINAL DECISION ng sino mang BIR Director, agad itong idi-dismiss ng CTA for lack of jurisdiction, prematurity of the appeal filed of the taxpayer and failure to exhaust all the avenues administrative due process. Bukod pa dito, gugugol ng malaking halaga ang isang taxpayer para sa bayarin o court fees that are required to be paid before his appeal shall be accepted by the CTA which, ETM believes, is a malicious ploy and plot to make the assessment of the BIR Director final and executory.
According to the law, RR 12-99, when a taxpayer received a FINAL DECISION from a BIR Director, his primal duty is to elevate to the BIR Commissioner his disgusto against the said FINAL DECISION and not to the CTA. Only the FINAL DECISIONS of the BIR Commissioner and not that those came from BIR Regional are not only elevatable but also relevant, admissible and material to the eyes of the CTA.

If you would receive a FINAL DECISION from a BIR Director informing that you must elevate your disgusto sa CTA, please report the matter to the Office of the Ombudsman for its appropriate legal action.