I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
There are instances where taxes can be compromised, or even canceled by the Commissioner of the BIR.
For a compromise to happen, the following things must be present:
1.) The tax assessment is doubtful
2.) The taxpayer can't pay because of his financial situation
Compromises may happen in the following instances:
1.) Delinquent accounts
2.) There is an ongoing administrative tax protest case
3.) A civil case in court involving taxes
4.) A court case involving tax collection
5.) A criminal violation that hasn't been filed in court,
6.) A criminal case where there is no tax fraud.
Taxes can't be compromised in the following instances:
1.) Withholding tax cases
2.) Criminal cases where there is tax fraud
3.) Criminal violations already in court
4.) Delinquent accounts with schedules approved by the BIR
Remember: A case isn't a case until it gets to court.
The BIR Commissioner may cancel a tax liability if assessment was excessive and the costs of collecting that particular tax are greater than the tax itself. So if you were given an assessment of Php 3 Million when you owe the government only Php 10,000, all the money you have is in a rural bank with no internet connections and located right in the middle of a warzone and there's a lot of gunfire between rebel and government forces there, you can ask the BIR for a cancellation.
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