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SME Focus Sales Back in the (Proverbial) Saddle Again (aka Back From Vacation) By Adrian Miller What do you think about vacations? Do you even take them? It’s amazing to me but so many folks simply don’t ever take vacations. Yes, I know the drill. You’re busy and being away may cause setbacks in your business. Money is tight and vacations are just out of the question. It takes too much time and energy to plan a vacation. Business is slow and all of your time is being spent on bringing in clients. There’s just no way a vacation is in the mix. But let me play devil’s advocate here and also be entirely forthright: I adore vacations. I crave them, need them and feel less productive and creative when I go for too long without one. Am I rich? No. Can I always afford the time away? No. Do I always go to some exotic locale requiring hours of air travel and a bucket of money? No. So if you are wondering: I do take multiple trips spread out over the course of the year, some distant, some close, some exotic, some, well not much more than an overnight trip to Philly to the Barnes Foundation (if you love Impressionism, a visit to the Barnes is enough to transport you away!). It’s amazing what a day or two away can do for the mind, body and soul. Over the years my interests have changed and the family/life/work circumstances as well (for a long time there were two boys that accompanied us on many of these trips and we needed to accommodate four individuals and not just two). But despite the ongoing changes to my family and business lives one thing has remained constant and that is the wonderful increase in energyl; optimism that comes from taking a break from day-to-day responsibilities and substituting new people, sights, sounds, culture and surroundings. What about you? Do you take vacations? P.S.: Networking can and does happen on vacations. People are relaxed and conversational and a discussion about work and life pursuits away from the beach or any other vacation spot often ensues. I maintain close contact with someone that I met while on vacation years ago and, yes, we have done some business! Adrian Miller is the president of Adrian Miller Direct Marketing, a sales training and consulting company based in New York. Her company provides customized resultsdriven training programs to companies worldwide. She can be reached at amiller@ adrianmiller.com. SME | 16
SME Focus Taxation Appealing an assessment FDDA was issued by the Commissioner himself, thus, the proper appeal was before the CTA. Accordingly, the issuing authority is relevant. Another notable point is the appeal must be to the Commissioner and not with the same authorized representative of the Commissioner who issued the decision. By Charity Mandap MORE THAN ever, taxpayers should be mindful of their rights and of the remedies available to them against tax investigations. Awareness of rights includes knowing the proper period to file a protest and/or an appeal and the proper forum where to file it. As in other legal cases, an appeal is also a remedy in tax cases. Under the prevailing tax laws, an “appeal” normally refers to the filing of a Petition for Review with the Court of Tax Appeals (CTA). Section 228 of the National Internal Revenue Code (NIRC) of 1997, as amended, provides a taxpayer may file an administrative protest within 30 days from receipt of the assessment, and submit all relevant supporting documents within 60 days from the filing of the protest, otherwise, the assessment becomes final. If the protest is denied in whole or in part, or is not acted upon 180 days from submission of documents, the taxpayer adversely affected by the decision may appeal to the CTA within 30 days from receipt of the said decision or from lapse of the 180-day period, otherwise the decision becomes final, executory and demandable. It is significant to note, however, that an appeal may also refer to an appeal to the Commissioner in cases where the protest is decided by the Commissioner’s duly authorized representative. Section 3.1.5 of RR 12-99 implementing Section 228 of the NIRC of 1997, as amended, provides that if the protest is denied, in whole or in part, by the Commissioner or his duly authorized representative, the taxpayer may appeal to the CTA within 30 days from date of receipt of the said decision, otherwise the assessment shall become final, executory and demandable: Provided, however, that if the taxpayer elevates his protest to the Commissioner within 30 days from date of receipt of the final decision of the Commissioner’s duly authorized representative, the latter’s decision shall not be considered final, executory, demandable, in which case, the protest shall be decided by the Commissioner. This kind of appeal is in accordance with the rule of exhaustion of administrative remedy, which requires that an administrative decision be first appealed to the administrative superiors up to the highest level before it may be elevated to a court of justice for review. In the recent case of Belle Corp. vs. Commissioner of Internal Revenue (C.T.A. Case No. 8175, Sept. 18, 2012), the CTA upheld the remedy of appeal to the Commissioner. In this case, petitioner filed its administrative protest against the Formal Letter of Demand (FLD)/Formal Assessment Notice (FAN) within the 30-day period prescribed by law. On May 25, 2009, petitioner received a Final Decision on Disputed Assessment (FDDA) issued by Zenaida Garcia, OIC-assistant commissioner, Large Taxpayers Service. Applying Section 228, petitioner had until June 24, 2009 within which to appeal the decision to the CTA. However, on June 24, 2009, instead of doing so, petitioner filed an appeal to then Commissioner Sixto Esquivas IV. On Sept. 8, 2010, petitioner received a Revised Final Decision on Disputed Assessment (RFDDA) dated Sept. 2, 2010, subject of the petition for review. The Commissioner maintained the assessment had long become final and executory for failure of petitioner to appeal the FDDA to the CTA and the appeal to him did not toll the running of the prescribed 30-day period to appeal to the CTA from petitioner’s receipt of the FDDA, citing the case of Fishwealth Canning Corp. vs. CIR. On the other hand, the CTA ruled that since the FDDA was issued by Zenaida Garcia, OIC- Assistant Commissioner, Large Taxpayers Service, the appeal to then Commissioner Esquivas was with legal basis. Therefore, the RFDDA was the final decision that was appealable to the CTA. Moreover, in the case of Belle, the FDDA was issued by the authorized representative of the Commissioner, thus, allowing its appeal to the next higher level of authority, which was the Commissioner. In the case of Fishwealth, the In the case of College Assurance Plan Phils, Inc. vs. Rene G. Bañez (CTA Case No. 6522, June 1, 2010), instead of appealing to the CTA, the petitioner appealed the FDDA, denying the protest by filing a request for reconsideration with ACIR-Large Taxpayer’s Service, Edwin R. Abella. In this regard, Section 3.1.5 of Revenue Regulations (RR) 12-99 implementing Section 228 of the NIRC of 1997, as amended, provides that a final decision of the Commissioner’s duly authorized representative shall be considered as final, when a protest (request for reconsideration of the FDDA of the Commissioner’s authorized representative) is filed before the Commissioner, and not with the same authorized representative of the Commissioner. Since in this case, petitioner filed a Request for Reconsideration of the FDDA with Edwin R. Abella, assistant commissioner of the Large Taxpayer’s Service, and not with the Commissioner, said FDDA was considered as the final decision that was appealable to the CTA. The request for reconsideration did not toll the running of the 30-day period to appeal the FDDA to the CTA. Thus, the decision of the Commissioner’s duly authorized representative is not considered final when the protest is elevated to the Commissioner. The request for reconsideration filed with the same authorized representative who issued the decision causes the decision to become final, making it appealable only to the CTA. Similarly, the proper forum before which the appeal shall be filed is relevant. It may be prudent for taxpayers to consider exhausting all administrative remedies first before resorting to courts. Understanding these remedies is the best way to ensure protection and exercise of rights as taxpayers. This can be done by keeping abreast of the current tax issues through seminars, relevant publications and seeking the advice of tax experts. Source: Punongbayan & Araullo (P&A). P&A is an audit, tax and advisory services firm and is the Philippine member of Grant Thornton International Ltd. Website: www.punongbayan-araullo.com SME | 17
Page 1: FEATURE Tilah Seed Center reaps suc
Page 4 and 5: SME Staff Box | Contents PUBLISHER
Page 6 and 7: SME Newsline Plantersbank seal Spec
Page 8 and 9: Bizbeat News and trends of interest
Page 10 and 11: SME Focus Management Ride the Techn
Page 12 and 13: SME Focus Marketing Check your bran
Page 14 and 15: SME Focus Operations Don’t forget
Page 16 and 17: SME Focus Strategy Entrepreneurial
Page 20 and 21: SME Entrepreneurship Cash or Crown
Page 22 and 23: SME Cover Story The father and daug
Page 24 and 25: SME Cover Story Partnership with IB
Page 26 and 27: SME Feature The Game Changers By Ru
Page 28 and 29: SME Feature When rice biyaheros fro
Page 30 and 31: SME Save Mother Earth In other word
Page 32 and 33: SME Worth Reading Technology Matter
Page 34: SME Billboard POS Facility for SMEs

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