CALASIAO – She is probably the best commissioner the watchers of Bureau of Internal Revenue have ever seen – what with the series of reforms she initiated and the collection target she surpassed on a year-on-year basis after she took the tax agency’s helm in 2010.
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| Commissioner Kim Henares (4th from left) of the Bureau of Internal Revenue poses with the tax agency's regional director lawyer Arnel Guballa (5th from left) and his top honchos during the visit of Henares to inaugurate the new swanky Revenue District Office-4 in Calasiao, Pangasinan. |
An ambivalent Henares said she is not a political person.
“I’m not a political person so I don’t think, di ba? I’m just concentrating on doing my job as best as I can,” she said chuckling.
She explained she wants to look back and tell people on their face that she tries her best to give the country the chance to become develop.
“That’s the most important thing for me, not the political office,” she said laughing.
A Revenue District Office’s chief, who asked anonymity, in Region 1 said Henares is a straight shooter.
She cited that before Henares became the commissioner of the tax agency, RDO chiefs used to ask members of congress like the Speaker of the House for promotion if not retention beyond their two years stint as RDO.
RDO is a lucrative post in the BIR office where big time taxpayer could bargain the worth of the taxes he pays the government at the same time seeing to it the former gets his share from the taxes.
“Nakakatakot si Commissioner for her no nonsense stance sa BIR,” an RDO chief, who asked not to be named, in the Cordillera Region quipped.
In the birthday party years ago of former Speaker Jose de Venecia, Henares, who was with her father in law columnist Larry Henares, was seen shaking the hands of queuing congresswomen led by Rep. Gina de Venecia (4th District, Pangasinan).
When an RDO chief in Region 1 was asked that it should be Henares who should be going to the round tables occupied by the lady solons and pressed flesh, the chief said it was not the style of Henares to ingratiate with the lawmakers.
“She even told BIR personnel that she did not like high officials in the government interceding for the tax agency workers’ promotion from her”.
She said Henares apolitical policy could be traced to her work as a senior private sector development specialist for the International Finance Corporation of the World Bank.
Henares took up accounting in De La Salle University (DLSU) then Bachelor of Laws at Ateneo de Manila University (ADMU). She got second honor upon completion her law study. She took her Masters in Law in Georgetown in the United States where she was a B student. She said that she became good with numbers as she had advanced math classes in Chinese school while her interest in law started during her high school days since she liked to debate.
KIM HENARES, THE LIAR BIR COMMISSIONER IS HERSELF THE PROTECTOR AND LAWYER OF DUNKIN’ DONUTS COMPANY – A BIGTIME TAX EVADER.
TumugonBurahinGolden Donuts, Inc. (GDI), the exclusive Philippine Franchisee of the global brand "Dunkin' Donuts", flagrantly perpetrated fraudulent acts or criminal tax violations that culminated 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.
Dalanon personally reported GDI's omissions to Commissioner Henares and recommended to her the criminal prosecution for tax evasion under the much-vaunted "Run After Tax Evaders" program of the Bureau; but she intentionally did not pursue fraud case against the company because its secretary - Marixi Prieto who also happens to be the chairperson of the Philippine Daily Inquirer - is President Aquino's friend, according to Deputy Commissioner Estela Sales.
Ms. Prieto talked to Henares and BIR Regional Director (now Assistant Commissioner of Internal Revenue) Nestor Valeroso, on different occasion, who both gave leniency to GDI.
The aforesaid deficiency 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, purportedly because representatives of GDI complained to her that Dalanon's assessment was faulty. Thus, 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.
Once the deficiency tax assessment obtained finality, the right of the government to collect the deficiency tax becomes absolute; thus, precludes the taxpayer from questioning the correctness of the assessment and from raising any justification or defense that would pave the way for a re-investigation.
She also claims 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 does not find basis in LAW.
It is the LAW that determines finality of a certain assessment as clearly provided under Revenue Regulations No. 12-99 as amended by Revenue Regulations No. 18-2013 which the commissioner herself promulgated, in relation to Section 228 of the 1997 National Internal Revenue Code (1997 Tax Code), as amended.
Her 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, marginal income earners, and insists on probing Supreme Court Justices; she fears, coddles and lawyers for Dunkin' Donuts' local seller – a big-time tax evader.
Just to reiterate. The P1.56 billion tax deficit of Dunkin' Donuts' franchisee has become DUE and DEMANDABLE, thus, it already legally belongs to the FILIPINO people whom PRESIDENT AQUINO considers as his "bosses", and therefore, Henares is duty-bound to enforce collection thereof - but she refused to.