Kim Henares promulgates rules and regulations that are in conflict with the terms and provisions of a pre-existing law. An example is Revenue Regulations No. 6-2013. The provisions of these Regulations have gone beyond the terms and provisions of the 1997 National Internal Revenue Code (1997 Tax Code), as amended.
On another note. Henares, who is suppose to uphold an examiner's assessment, lawyers for a tax evader?
Golden Donuts, Inc. (GDI), the exclusive Philippine Franchisee of the American food brand "Dunkin' Donuts", was found to have grossly committed fraudulent acts or criminal tax violations that resulted to deficiency tax assessment amounting to P1.56 billion, including increments, for year 2007, discovered and documented by Othello Dalanon in his official capacity as former BIR examiner; but Henares intentionally did not pursue tax evasion case against the company because she fears Marixi Prieto, the company's secretary who is also PDI's (Inquirer) chairperson.
The said tax assessment obtained finality because GDI failed to file a valid protest against the Formal Letter of Demand and Assessment Notice (FAN). However, Henares intentionally did not collect it. Instead, she ordered two (2) re-investigations.
There is no law that authorizes the commissioner to order two (2) re-investigations of a final, executory and demandable assessment.
Henares also claimed that the authority to decide and declare finality of a certain assessment is a function vested by law upon the Commissioner of Internal Revenue.
Her assertion is wrong. It is the law that determines finality of an assessment as clearly provided under Revenue Regulations No. 12-99 as amended by Revenue Regulations No. 18-2013 in relation to Section 228 of the 1997 Tax Code.
Henares's claim that Dalanon's assessment was faulty is wrong. In fact, she was not able to dispute Dalanon's assessment. What is very clear is that, while she sows fears among taxpayers, bullies private and government workers, and marginal earners, and insists on SALNs of Justices and Judges; she fears, coddles and lawyers for GDI...a tax evader?
Her anti-tax evasion campaign is hypocritical.
Department of Finance, Bureau of Internal Revenue, Kim Henares, Estela Sales, Nestor Valeroso, Isabel Paulino, Gregorio Tumanguil, Stanley Ong, Marixi Prieto, Dunkin Donuts, Golden Donuts Inc.
