Combatting the BIR`s tax assessment Tax Assessment: process of

Comments

Transcription

Combatting the BIR`s tax assessment Tax Assessment: process of
&RPEDWWLQJWKH%,5·V
WD[DVVHVVPHQW
-XO\
$WW\2OLYLHU'$]QDU&3$
3DUWQHU
7D[$GYLVRU\DQG&RPSOLDQFH'LYLVLRQ
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
7D[$VVHVVPHQW
SURFHVVRI
GHWHUPLQLQJWKH
DPRXQWRIWD[GXH
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
7RGHWHUPLQHWKHFRUUHFW
DPRXQWRIWD[RIWKH
WD[SD\HU
‡ :LWKLQ\HDUV
‡ :LWKLQ<HDUV
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‡ %\H[DPLQLQJWKHWD[
UHWXUQVERRNV
UHFRUGVRIWKH
WD[SD\HU
-XULVGLFWLRQDO
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
´6(&3RZHURIWKH&RPPLVVLRQHUWR0DNH
$VVHVVPHQWVDQG3UHVFULEH$GGLWLRQDO5HTXLUHPHQWVIRU
7D[DGPLQLVWUDWLRQDQG(QIRUFHPHQW ²
$([DPLQDWLRQRI5HWXUQVDQG'HWHUPLQDWLRQRI7D[
'XH $IWHUDUHWXUQKDVEHHQILOHGWKH&RPPLVVLRQHU
RUKLVGXO\DXWKRUL]HGUHSUHVHQWDWLYHPD\DXWKRUL]HWKH
H[DPLQDWLRQRIDQ\WD[SD\HUDQGWKHDVVHVVPHQWRIWKH
FRUUHFWDPRXQWRIWD[3URYLGHGKRZHYHU WKDWIDLOXUH
WRILOHDUHWXUQVKDOOQRWSUHYHQWWKH&RPPLVVLRQHUIURP
DXWKRUL]LQJWKHH[DPLQDWLRQRIDQ\WD[SD\HUµ
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‡ *HQHUDO5XOH \HDUVIURPWKHGDWHRIILOLQJ
RUSUHVFULEHGGDWHIRUILOLQJRIWKHWD[UHWXUQ
ZKLFKHYHULVODWHU
‡ ,QFDVHRIIDLOXUHWRILOHDWD[UHWXUQ
IDOVHIUDXGUHWXUQ \HDUVIURPWKH
GLVFRYHU\RIWKHIDOVLW\IUDXGRURPLVVLRQ
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
'DWHRIILOLQJYDULHVSHUW\SHRIWD[UHWXUQ
,OOXVWUDWLRQRIWKHUHFNRQLQJSHULRG
7\SHRI5HWXUQ
‡ 7\SHRIWD[UHWXUQ² $QQXDOLQFRPHWD[
IRUWD[DEOH\HDU
‡ 'XHGDWHIRUILOLQJWKHLQFRPHWD[UHWXUQ²
$SULO
'DWHRI ILOLQJ
,QFRPHWD[UHWXUQ%,5)RUP
$SULORUWKGD\RIWKHIRXUWK
PRQWKIROORZLQJWKHFORVHRI
ILVFDO\HDU
&UHGLWDEOH :LWKKROGLQJ7D[%,5)RUP
(
1RQ H)36² WK GD\DIWHUWKH
HQGRIHDFKPRQWK
H)36² WK WK GHSHQGLQJ
RQLQGXVWU\JURXSLQJ
4XDUWHUO\9$7 5HWXUQ%,5)RUP4 WKGD\IROORZLQJWKHFORVHRI
HDFKWD[DEOHTXDUWHU
)RU'HFHPEHUUHWXUQILOLQJDQGUHPLWWDQFHLVRQHYHU\-DQXDU\
)RU'HFHPEHUUHWXUQHSD\PHQWGXHLVRQ-DQXDU\
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
<HDU3UHVFULSWLRQ3HULRG
)DOVHYV)UDXGXOHQWUHWXUQ
$FWXDO'DWHRIILOLQJ
'DWHXSWRZKLFKWKH%,5
PD\DVVHVVWKHWD[SD\HU
$SULO
$SULO
$SULO
$SULO
$SULO
$SULO
)DOVHUHWXUQ LPSOLHVGHYLDWLRQIURPWUXWKZKHWKHU
LQWHQWLRQDORUQRW
)UDXGXOHQWUHWXUQZLWKLQWHQWWRHYDGHWD[ LPSOLHV
LQWHQWLRQDORUGHFHLWIXOHQWU\ZLWKLQWHQWWRHYDGH
WD[
$]QDUYV&RXUWRI7D[$SSHDOV*51R/$XJXVW6&5$DQG(VWDWHRI)LGHO)5H\HVDQG7HUHVLWD 55H\HVY
&,5&7$(%&DVH1R0DUFK
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
)DOVHIUDXGXOHQWWD[UHWXUQDQGIDLOXUHWRILOHWD[
UHWXUQ
6HUYLFHRIWD[DVVHVVPHQW
,QFDVHRIIDOVHIUDXGXOHQWWD[UHWXUQ
$FWXDOGDWH RIILOLQJ
'DWHRIGLVFRYHU\E\
WKH%,5
'DWHXSWRZKLFKWKH
%,5PD\DVVHVVWKH
WD[SD\HU
$SULO
0D\
0D\
:KHQQRWLFHLVUHOHDVHGPDLOHGRUVHQWLWLVQRW
UHTXLUHGWKDWWKHQRWLFHEHUHFHLYHGE\WKHWD[SD\HU
ZLWKLQWKHSUHVFULEHGSHULRG%XWWKHVHQGLQJRIWKH
QRWLFHPXVWEHFOHDUO\SURYHQ
%DVLODQ(VWDWH,QFYV&,5/6HSW
(QGRI\HDUSUHVFULSWLYHSHULRG $XJXVW
'DWHRI6HUYLFH0DLOLQJ$XJXVW
'DWHRI5HFHLSW6HSWHPEHU
,QFDVHRIIDLOXUHWRILOHDWD[UHWXUQ
1RQILOLQJ
'DWHRIGLVFRYHU\E\
WKH%,5
'DWHXSWRZKLFKWKH
%,5PD\DVVHVVWKH
WD[SD\HU
0D\
0D\
12735(6&5,%('
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
:KDWWROOVWKHUXQQLQJRIWKHSUHVFULSWLYH
SHULRG"
3URRIRIIDFWRIPDLOLQJ
5HJLVWU\UHFHLSWLVVXHGE\WKH%XUHDXRI3RVWV
5HJLVWU\UHWXUQFDUGVLJQHGE\WD[SD\HURU
DXWKRUL]HGUHSUHVHQWDWLYH
&HUWLILFDWLRQLVVXHGE\WKH%XUHDXRI3RVWV
DQGRWKHUGRFXPHQWVH[HFXWHGZLWKWKH
LQWHUYHQWLRQRI%XUHDXRI3RVWV
%,5·VQRWLFH
‡ 1RWLFHRI$XGLW"
‡ 3UHOLPLQDU\$VVHVVPHQW1RWLFH"
‡ )LQDO$VVHVVPHQW1RWLFH"
‡ 1RQHRIWKHDERYH"
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
:DLYHURIWKH6WDWXWHRI/LPLWDWLRQV
9DOLGLW\RIWKH:DLYHUDVDGHIHQVH
:DLYHURIVWDWXWHRIOLPLWDWLRQV DQDJUHHPHQW
EHWZHHQWKHWD[SD\HUDQGWKH%,5WRH[WHQGWKHSHULRG
IRUWKHLVVXDQFHRIDQDVVHVVPHQWEH\RQGWKH\HDU
SHULRGSUHVFULEHGE\ODZ
$QLQYDOLGZDLYHUFRXOGQRWH[WHQGWKHSUHVFULSWLYH
SHULRGDQGZLOOUHQGHUWKHDVVHVVPHQW,19$/,'
7KHZDLYHUPXVWVWULFWO\FRPSO\ZLWK6HFWLRQERI
WKH7D[&RGHDQGZLWKWKHUHTXLUHPHQWVLQ502
WREHFRQVLGHUHGYDOLG
%DVLV 6HFWLRQRIWKH7D[&RGH
3KLOLSSLQH-RXUQDOLVWV,QFY&,5*5'HFHPEHU
3UHVFULEHGZDLYHUIRUPSHU50&
5HTXLVLWHVRIDYDOLGZDLYHU502
,QSUHVFULEHGIRUP
6LJQHGE\WD[SD\HURUKLVDXWKRUL]HG
UHSUHVHQWDWLYHLIDFRUSRUDWLRQ² E\DQ\RILWV
UHVSRQVLEOHRIILFLDOV
‡ 0XVWEHH[HFXWHGE\WKHWD[SD\HUDQG
DFFHSWHGE\WKH%,5SULRUWRWKHH[SLUDWLRQ
RIWKHRULJLQDOSHULRGRUWKHH[WHQGHG
SHULRGXQGHUDSUHYLRXVZDLYHU
6LJQHGE\DXWKRUL]HG%,5UHYHQXHRIILFLDOV
([HFXWHGLQFRSLHV
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
'LIIHUHQWVWDJHVLQD%,5DVVHVVPHQWSURFHVV
5HFHLSWRI1RWLFHRI$XGLW² 7D[SD\HU·V$FWLRQSRLQW
$WWKH%,5OHYHO²
5HFHLSWRIQRWLFHRI$XGLW
3UHOLPLQDU\$VVHVVPHQW1RWLFH3$1
)LQDO$VVHVVPHQW1RWLFH)$1
)LQDO'HFLVLRQRQ'LVSXWHG$VVHVVPHQW
)''$
‡ 6XEPLWWRWKH%,5WKHUHTXLUHGGRFXPHQWV
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
6XESRHQD'XFHV 7HFXP 6'7
,QFDVHRIYLRODWLRQRI6'7
3HQDOW\²
)LQH 3WR3
SOXV
LPSULVRQPHQW\HDUWR\HDUV
SOXV
)RUFRUSRUDWLRQV
3WR3IRUHDFKDFWRURPLVVLRQ
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
)$1
3$1² 7D[SD\HU·V$FWLRQSRLQWV
7KH)LQDO$VVHVVPHQW1RWLFH)$1UHIHUVWRWKH
GRFXPHQWZKLFKFRQWDLQVWKHILQDODVVHVVPHQWRI
WKH%,5RQWKHWD[SD\HUDVUHJDUGVWKHWD[DEOH\HDU
DQGRUWD[XQGHUDXGLW
‡ )LOHD5HSO\WR3$1ZLWKLQGD\VIURPWKH
GDWHRIUHFHLSW
‡ 6XEPLWGRFXPHQWVWRVXSSRUWWKH
DUJXPHQWVH[SODQDWLRQVUHFRQFLOLDWLRQV
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
9DOLGLW\RIWKH)$1
6HF1,5&
7KHWD[SD\HUVKDOOEHLQIRUPHG
LQZULWLQJRIWKHODZDQGWKH
IDFWVRQZKLFKWKHDVVHVVPHQW
LVPDGHRWKHUZLVHWKH
DVVHVVPHQWVKDOOEHYRLG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
3URWHVW
)RUPVRISURWHVWWRWKH)$1
5HYHQXH5HJXODWLRQ1R1RYHPEHU
5HTXHVWIRUUHFRQVLGHUDWLRQ DSOHDIRUDUH
HYDOXDWLRQRIDQDVVHVVPHQWRQWKHEDVLVRIH[LVWLQJ
UHFRUGVZLWKRXWQHHGRIDGGLWLRQDOHYLGHQFH,WPD\
LQYROYHDTXHVWLRQRIIDFWRUODZRUERWK1HZOHJDO
DUJXPHQWPD\EHSUHVHQWHG
7KHIROORZLQJVKDOOEHVWDWHGLQWKHSURWHVW
9 QDWXUHRISURWHVW
9 GDWHRIDVVHVVPHQWQRWLFH
9 DSSOLFDEOHODZVUXOHVDQGUHJXODWLRQVRU
MXULVSUXGHQFHRQZKLFKWKHSURWHVWLVEDVHG
5HTXHVWIRUUHLQYHVWLJDWLRQ DSOHDIRUUHHYDOXDWLRQ
RQWKHEDVLVRIQHZO\GLVFRYHUHGHYLGHQFHRUDGGLWLRQDO
HYLGHQFH WKDWDWD[SD\HULQWHQGVWRSUHVHQWLQWKH
UHLQYHVWLJDWLRQ,WPD\LQYROYHDTXHVWLRQRIIDFWRUODZ
RUERWK
GD\SHULRGWRVXEPLWDOOUHOHYDQWGRFXPHQWV
9HQXHIRUILOLQJSURWHVWWR)$1
5HYHQXH0HPRUDQGXP&LUFXODU1R
0D\
5HFHLYLQJRIILFHIRUSURWHVWOHWWHUV
WR)$1
7KHFRQFHUQHGRIILFHZKRVLJQHGWKHDVVHVVPHQW
QRWLFHVKDOOUHFRUGDQGHYDOXDWHWKHSURWHVWUHTXHVW
IRUUHLQYHVWLJDWLRQRUUHFRQVLGHUDWLRQ,IWKH
SURFHGXUHLVQRWIROORZHGWKHOHWWHURISURWHVWRU
UHTXHVWVKDOOEHFRQVLGHUHG92,'DQGZLWKRXWIRUFH
DQGHIIHFW
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
)$1² 7D[SD\HU·V$FWLRQSRLQWV
‡ )LOHDYDOLG3URWHVW5HTXHVWIRU
UHFRQVLGHUDWLRQRU5HTXHVWIRU
UHLQYHVWLJDWLRQZLWKLQGD\VIURPWKHGDWH
RIUHFHLSWRIWKH)$1
‡ 6XEPLWDGGLWLRQDOGRFXPHQWVZLWKLQGD\V
IURPWKHILOLQJRIWKHSURWHVWIRU5HTXHVWIRU
UHLQYHVWLJDWLRQ
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
$IWHUWKH)$1
,1$&7,21
GD\V
3$<
5H,QY
6XEPLW
GRFV
GD\V
)''$GHQLDO
)$1
)LOH&7$
DSSHDO
3URWHVWZLQGD\V
5H&RQ
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
6WDJHVRIWKH$VVHVVPHQW3URFHVV
/2$
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
3$1
)$1
)''$
&7$
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
)LQDO'HFLVLRQRQ'LVSXWHG$VVHVVPHQW
)''$
,IWKHSURWHVWLVGHQLHGLQZKROHRULQSDUWE\
WKH&RPPLVVLRQHU·VGXO\DXWKRUL]HG
UHSUHVHQWDWLYHWKHWD[SD\HUPD\HLWKHU
L $SSHDOWRWKH&7$ZLWKLQGD\VRU
LL (OHYDWHKLVSURWHVWWKURXJKUHTXHVWIRU
UHFRQVLGHUDWLRQWRWKH&RPPLVVLRQHUZLWKLQ
GD\V
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
)LOLQJDQDSSHDOWR&7$XSRQGHQLDORI
SURWHVW
)DLOXUHRIDWD[SD\HUWRDSSHDOEHIRUHWKH&7$WKH
LQDFWLRQRIWKH&,5RQDSURWHVWHGDVVHVVPHQW
ZLWKLQGD\VDIWHUWKHGD\SHULRGGRHVQRW
UHQGHUDQDVVHVVPHQWILQDODQGH[HFXWRU\
7KHWD[SD\HUPD\DZDLWWKHILQDOGHFLVLRQRIWKH
&,5DQGZLWKLQGD\VIURPUHFHLSWRIWKH
GHFLVLRQDSSHDOWKHGHFLVLRQZLWKWKH&7$
/DVFRQD /DQG&R,QFY&,5*50DUFK
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
&7$-XULVGLFWLRQ
6HFRI5$SURYLGHVWKDWWKH&7$VKDOO
H[HUFLVHH[FOXVLYHDSSHOODWHMXULVGLFWLRQWR
UHYLHZGHFLVLRQVRIWKH&RPPLVVLRQHURI,QWHUQDO
5HYHQXHLQFDVHVLQYROYLQJGLVSXWHG
DVVHVVPHQWV«SHQDOWLHVLPSRVHGUHODWLRQ
WKHUHWRRURWKHUPDWWHUVDULVLQJIURPWKH1,5&RU
RWKHUODZVRUSDUWRIODZVDGPLQLVWHUHGE\WKH
%,5
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ$UDXOOR$OOULJKWVUHVHUYHG
%,5$8',7
),1$1&,$/$8',7
‡ 1RSULQFLSOHRI
PDWHULDOLW\
‡ &RXOGEH
H[DPLQDWLRQ
‡ 7D[UXOHVUHJXODWLRQV
‡ %,5H[DPLQHUV
‡ 3ULQFLSOHRI
PDWHULDOLW\
‡ 6DPSOLQJWHVWEDVLV
‡ $FFRXQWLQJDQG
$XGLWLQJUXOHV
‡ ,QGHSHQGHQW&3$
68**(67('$&7,2132,176
3UHYHQWLYH
‡5HYLHZRIWD[UHWXUQV
‡7D[FRPSOLDQFHUHYLHZ
‡7D[VWXG\WD[UHWDLQHU
‡$WWHQGVHPLQDUV7D[IRUXPV
5HPHGLDO
‡$VVLVWDQFHRQ7D[$VVHVVPHQW
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
&RPPRQLVVXHV
‡ 5HFRQFLOLDWLRQRIDPRXQWVSHUERRNVYVSHU
WD[UHWXUQV
‡ 6XEVWDQWLDWLRQUHTXLUHPHQW
‡ ,VVXHVZLWKFRXQWHUSDUWLHVVXSSOLHUV
FXVWRPHUVHWF
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG
‹3XQRQJED\DQ $UDXOOR$OOULJKWVUHVHUYHG

Similar documents

Grady County Fairgrounds

Grady County Fairgrounds .HHJDQ'RNH )DPLO\2ZQHG 2SHUDWHG

More information