Tax Profile: Last Audit by RO PANSAR

TAX PROFILE
Tp: BEMNJAMIN ROJAS AZURA

TIN 927-432-531
LOA NO. 103-2021-00000503
ADD: ATEGA ST., BRGY.8, CABADBARAN CITY
TRADENAME MARBEN WET FOODS
T.Y 2020
increase
DECLARATION 2020 2019 (decrease)
GROSS RECEIPTS 33,915,840.00 43,346,745.00 (9,430,905.00)
GROSS INCOME 5,416,364.00 7,388,468.00 (1,972,104.00)
NET INCOME 2,379,175.00 3,027,144.00 (647,969.00)
TAX COMPLIANCE
IT paid 212,987.00
IT Credits 398,349.00
VT Paid 1,398,484.03
VT Credits -
WC -
WE 214,019.66
RF 500.00
TAX DEFICIENCY PER LA
Last Audit by RO PANSAR
IT
VT
WE
WC
RF
-
Nature of Business Meat Shop/ Construction
LOA NO. 103-2021-000005503
DATE 10/4/2021
DATE
REPORTING DATE
EXAMINER LOVENIA F. MAGPATOC-MANTILLA
GS ELLA MARIE D. PADUA
% of increase
(decrease)
Trade Name
-21.76% Head Office MARBEN WET FOODS
-26.69% Branch 001 BM & A FASTFOOD AND MEAT SHOP
-21.41% Branch 002 TRIPLE EIGHT ENGINEERING AND SUPPLY
Branch 003 TRIPLE 8 SAND AND GRAVEL
Branch 004
250K
AGREEMENT FORM
The result of verification of our taxable year 2020 on all internal revenue taxes conducted by
Revenue Officer II Lovenia F. Magpatoc-Mantilla under Letter of Authority No. 103-2021-
000000503 dated October 4, 2021 was satisfactorily explained to me/us.
In view hereof, we hereby agree to pay the deficiency on Income Tax and other internal revenue
taxes for the open cases with a total amount Php 149,999.68 computed as follows:
I. ANNUAL REGISTRATION FEE

Basic Tax Due P -
Add: 25% Surcharge -
Interest -
Compromise penalty -
Total IT deficiency P -
II. WITHHOLDING-COMPENSATION
Basic Tax Due P -
Add: 25% Surcharge -
Interest -
Compromise penalty- late payment 1,000.00
Total VT deficiency P 1,000.00
II. WITHHOLDING-EXPANDED
Basic Tax Due P 52,190.60
Add: 25% Surcharge 13,047.65
Interest 5,219.06
Total WT-Compensation deficiency P 80,457.31
III. VALUE-ADDED TAX

Interest 28,587.14
Total WT-Expanded deficiency P 294,813.26
IV. INCOME TAX

Interest 44,413.99
Total WT-FT deficiency P 437,530.53
TOTAL DEFICIENCY P 813,801.10
Payment of the above amount shall be made ( Check appropriate box.)
upon receipt of the corresponding Assesment Notice.
x upon issuance of the Payment Order in order to stop the running interest incident of
deliquency.
I / We understand that the report of verification submitted by the Revenue Officer is

subject to review and approval by higher authorities which may result in further changes in amount
of my / our tax liability.
#REF!
Signature over Printed Name
Taxpayer or his authorized
representative
ANNEX A
BEMNJAMIN ROJAS AZURA
927-432-531
103-2021-00000503
Taxable Year 2020
SUMMARY OF TAX DEFICIENCY

Basic Tax Deficiency - ###
Add: Surcharge - ###
Interest - ###
Compromise Penalty - ###
Total Payable - ###
Basic Tax Deficiency - ###
Add: Surcharge - ###
Interest - ###
Compromise Penalty 1,000.00 ###
Total Payable 1,000.00 ###
Basic Tax Deficiency 52,190.60 ###
Add: Surcharge 13,047.65 ###
Interest 5,219.06 ###

Interest 28,587.14 ###
IV. INCOME TAX

Interest 44,413.99 ###
GRAND TOTAL 813,801.10
813,801.10
927-432-531
103-2021-00000503
Taxable Year 2020
SCHEDULE OF TAX COMPLIANCE

I. REGISTRATION FEE
Amount Paid Date Paid Bank Val Remarks

Head Office: MARBEN WET FOODS 500 1/8/2020 LBP (EFPS) On time
Tax Type: RF, WC, WE, VT, IT On time
Address: Atega Street, Brgy. 8, Cabadbaran City
Branch 001 BM & A FASTFOOD AND MEAT SHOP

Tax Type: RF CHECK ITS
Address: Purok 4,New Public, Mabini, Cabadbaran City
Branch 002 TRIPLE EIGHT ENGINEERING AND SUPPLY

Tax Type: RF
Address: Purok 3, Mabini, Cabadbaran City
Branch 003 TRIPLE 8 SAND AND GRAVEL

Tax Type: RF
Address: Ong Yiu, Butuan City
RF DEFICIENCY
Branch 000 001 002 003 TOTAL

Tax Due -
Surcharge - - - - -
Interest - - - - -
Compromise - -
TOTAL - - - - -
LOVENIA F. MAGPATOC-MANTILLA
Revenue Officer II
0.83333
927-432-531
103-2021-00000503
Taxable Year 2020
II. WITHHOLDING TAX AUDIT
A. Compensation Tax
AMOUNT
PERIOD Bank Val. Date Filed/Paid Remarks
WITHHELD
Jan - EFPS 2/10/2020 On time
Feb - EFPS 3/10/2020 On time
Mar - EFPS 5/6/2020 On time, ext per RR 11-2020
Apr - EFPS 5/6/2020 On time, ext per RR 11-2020
May - EFPS 6/9/2020 On time
Jun - EFPS 7/7/2020 On time
Jul - EFPS 8/7/2020 On time
Aug - EFPS 9/7/2020 On time
Sep - EFPS 10/9/2020 On time
Oct - EFPS 12/9/2020 Late w/ penalty paid
Nov - EFPS 12/9/2020 On time
Dec - EFPS 1/6/2020 On time
Total -
*NO BIR 1604 CF with Alphalist of EmployPenalty 1,000.00
WC DEFICIENCY
Tax Due per audit -

Less: WC Paid -
WC DEFICIENCY -
Add: Surcharge -
Interest -
Compromise Penalty- Non filing of returns
Compromise Penalty- Non filing of 1604C 1,000.00
TOTAL PAYABLE 1,000.00
BIR Form 1604 CF- Annual Information Return of Income Taxes 1,000.00
withheld on Compensation & Alphalist NO FILED RETURN
Revenue Officer II
B. Expanded Tax
AMOUNT
PERIOD WITHHELD Bank Val. Date Filed/Paid Remarks
Jan 4,044.12 Lbp efps 2/11/2020 On time
Feb 25,198.94 Lbp efps 3/10/2020 On time
Mar 16,785.99 Lbp efps 43,991.00 On time, ext per RR 11-2020
Apr - EFPS 6/9/2020 On time, ext per RR 11-2020
May - EFPS 6/9/2020 On time
Jun 27,521.33 Lbp efps 7/31/2020 No filed Return
Jul 28,672.19 Lbp efps 8/10/2020 No filed Return
Aug 12,592.37 Lbp efps 9/11/2020 No filed Return
Sep 56,729.26 Lbp efps 10/26/2020 On time
Oct 4,172.28 Lbp efps 11/9/2020 No filed Return
Nov 25,845.50 Lbp efps 12/15/2020 On time
Dec 12,457.68 Lbp efps 1/27/2021 On time
Total 214,019.66
BIR Form 1604 CF- Annual Information Return of Income Taxes 1,000.00
withheld on Compensation & Alphalist NO FILED RETURN
WE DEFICIENCY
Taxable base per Amount to be
Audit Rate Remitted
Constuction supplies/materials 22,000,168.00 1% 220,001.68
Parts, tires and materials 148,405.00 1% 1,484.05
Repairs and maintenance 200,450.00 2% 4,009.00
Gasoline, fuel and oil expense 357,820.00 1% 3,578.20
Insurance and bonds 48,826.00 2% 976.52
Gasoline, oil and lubricants 48,640.00 1% 486.40
Transportation and travel expense 42,713.00 2% 854.26
Professional Fees - 10% -
Communication, light and water expenses 169,809.50 2% 3,396.19
Office supplies expense 28,160.00 1% 281.60
Repairs and Maintenance 31,540.00 2% 630.80
Miscellaneous expense 25,172.00 1% 251.72
TOTAL WE 24,639,867.50 266,210.26
LESS:PAID 214,019.66
DEFICIENCY 52,190.60
Surcharge 13,047.65
Interest 5,219.06
Compromise Penalty 10,000.00
Compromise Penalty-Non filing 1604E
Compromise Penalty-Non filing Jun, Jul Aug, Oct
Revenue Officer II
927-432-531
103-2021-00000503
2020
III. VALUE-ADDED TAX AUDIT

VT DEFICIENCY
PER RETURN ADJUSTMENTS PER AUDIT
Private 8,826,511.48 233,190.18 9,475,847.52
Government 24,865,878.78 (649,336.04) 24,216,542.74
TOTAL 33,692,390.26 - 33,692,390.26
TOTAL VATABLE SALES 33,692,390.26 33,692,390.26

OUTPUT TAX 4,043,086.83 4,043,086.83
Less: Creditable Input Tax
Beg. Bal -
Input tax from current purchases 2,559,900.25 (85,071.05) 2,474,829.19
Add: Input tax carried over from prev quarter -
Less: Input tax closed to expense
Total 1,483,186.59 85,071.05 1,568,257.64
VAT Payable
Less: VAT Paid/Credits
Tax Credits 1,231,634.43 (20,807.29) 1,210,827.14
Tax paid 166,849.60 166,849.60
Total 1,398,484.03 1,377,676.74
VAT DEFICIENCY 84,702.56 105,878.35 190,580.90
Add: Surcharge 47,645.23
Interest 28,587.14
Compromise Penalty- Deficiency 20,000.00
Compromise Penalty- No SLSP (1st to 4th Qtr) 8,000.00
RECONCILIATION OF SOURCES OF INPUT VAT

VATABLE INPUT TAX
PER AUDIT OF FS PURCHASES
Constuction supplies/materials 22,000,168.00 22,000,168.00 2,640,020.16
Parts, tires and materials 148,405.00 148,405.00 17,808.60
Repairs and maintenance 200,450.00 200,450.00 24,054.00
357,820.00 357,820.00 42,938.40
Insurance and bonds 48,826.00 48,826.00 5,859.12
Gasoline, oil and lubricants 48,640.00 48,640.00 5,836.80
Transportation and travel expense 42,713.00 42,713.00 5,125.56
Professional Fees - - -
Communication, light and water expense 169,809.50 169,809.50 20,377.14
Office supplies expense 28,160.00 28,160.00 3,379.20
Rental expense - - -
Repairs and Maintenance 31,540.00 31,540.00 3,784.80
Miscellaneous expense 25,172.00 25,172.00 3,020.64
Err:509 - - -
TOTAL 23,101,703.50 23,101,703.50 2,772,204.42
Lovenia F. Magpatoc-Mantilla
Revenue Officer II
927-432-531
103-2021-00000503
2020
DETAILS OF VALUE-ADDED TAX

Input Ta
Period Private Government Total Vatable Sales Vatable Purchases Output Tax
IT from current
purchases
Jan 2,511,119.46 2,511,119.46 2,228,618.56 301,334.34 267,434.23
Feb 32,563.40 1,219,723.10 1,252,286.50 730,591.33 150,274.38 87,670.96
Mar 3,500,305.56 (2,511,119.46) 989,186.10 835,429.68 118,702.33 100,251.56
1st Qtr 3,532,868.96 1,219,723.10 4,752,592.06 3,794,639.57 570,311.05 455,356.75
Apr 108,165.14 108,165.14 58,600.00 12,979.82 7,032.00

May 1,757,926.54 1,757,926.54 1,447,383.02 210,951.18 173,685.96
Jun - 2,053,571.43 - 1,200,342.09 246,428.57 144,041.05
2nd Qtr 1,866,091.68 2,053,571.43 3,919,663.11 2,706,325.11 470,359.57 324,759.01

Jul 943,750.00 943,750.00 551,656.25 113,250.00 66,198.75
Aug 205,949.29 8,954,874.55 9,160,823.84 5,256,635.51 1,099,298.86 630,796.26
Sep 766,852.68 4,915,593.11 766,852.68 3,990,590.34 681,893.49 478,870.84
3rd Qtr 972,801.97 14,814,217.66 15,787,019.63 9,798,882.10 1,894,442.36 1,175,865.85

Oct 228,871.05 3,044,371.37 3,273,242.42 417,228.05 392,789.09 50,067.37
Nov 570,788.13 402,932.03 973,720.16 2,474,481.22 116,846.42 296,937.75
Dec 1,655,089.69 3,331,063.19 1,655,089.69 2,140,946.00 598,338.35 256,913.52
4th Qtr 2,454,748.87 6,778,366.59 9,233,115.46 5,032,655.27 1,107,973.86 603,918.63
TOTAL 8,826,511.48 24,865,878.78 33,692,390.26 21,332,502.05 4,043,086.83 2,559,900.25

URA
Input Tax Tax Credits/Payments

Input tax on
sale to Total Allowable Monthly Vat
government input tax Payments Vat withheld
267,434.23
10.63 87,681.59 60,986.16
100,251.56
10.63 455,367.38 35,506.74 96,514.16
7,032.00
173,685.96
291.05 324,467.96 43,213.04 102,678.57

136.25 66,062.50 47,187.50
(10,226.24) 641,022.50 447,743.71
70,155.15 408,715.69 198,592.16
60,065.16 1,115,800.69 10,532.65 693,523.37

(166,539.42) 216,606.79 152,218.57
94,669.62 202,268.13 20,146.60
(61,540.04) 318,453.56
(133,409.84) 737,328.47 23,963.73 338,918.33
Date filed/
Vat Due Vat Paid Bank Val. Remarks
Paid
33,900.11 33,900.11 2/20/2020 lbp efps On time

1,606.63 1,627.89 3/20/2020 lbp efps On time
lbp efps On time - RR 11-
18,450.77 18,450.76 5/12/2020 2020
53,978.76
lbp efps On time - RR 11-
5,947.82 5,947.82 6/9/2020 2020
37,265.22 37,265.22 6/20/2020 lbp efps On time*
- 7/23/2020 EFPS On time*
- 43,213.04
- - 8/19/2020 EFPS On time
10,532.65 10,532.65 9/20/2020 lbp efps On time*
(10,532.65) 27,398.15 10/20/2020 lbp efps On time*
37,930.80
23,963.73 23,963.73 11/20/2020 lbp efps On time
(105,568.31) 12/16/2020 EFPS On time*
7,763.27 1/25/2021 lbp efps On time
7,763.32 31,727.00
166,849.60
927-432-531
103-2021-00000503
Taxable Year 2020
IV. INCOME TAX

Period TAX DUE Tax Paid Date Filed/ Paid Bank Val. Remarks
1st Qtr On time, extended
13,308.00 13,308.00 6/15/2020 LBP (EFPS) per RR 11-2020
2nd Qtr 25,684.00 25,684.00 8/17/2020 LBP (EFPS) On time
3rd Qtr 65,940.00 65,940.00 11/16/2020 LBP (EFPS) On time
4th Qtr 28,055.00 28,055.00 4/15/2021 LBP On time
16,000.00 16,000.00 5/31/2021 LBP (EFPS) Installment payment
TOTAL 212,987.00 212,987.00
IT DEFICIENCY PER RETURN ADJUSTMENTS PER RETURN

Revenues
Income from construction- vat 33,578,540.00 33,578,540.00
Sales of raw meat/chicken/beef - nonvat 223,450.00 - 223,450.00
Sales of various groceries-vat 58,850.00 58,850.00
Sales of sand and gravel- vat 55,000.00 55,000.00
Total 33,915,840.00 - 33,915,840.00
Less: Cost of Service
Constuction supplies/materials 22,000,168.00 22,000,168.00
Depreciation 1,587,881.00 1,587,881.00
Parts, tires and materials 148,405.00 148,405.00
Repairs and maintenance 200,450.00 200,450.00
Direct labor on construction 3,856,640.00 3,856,640.00
Gasoline, fuel and oil expense 357,820.00 357,820.00
Insurance and bonds 48,826.00 48,826.00
-
Total 28,200,190.00 - 28,200,190.00
Cost of sales- Various groceries
Beginning Inventory 53,874.00 53,874.00
Add: Purchases -
Total Goods Available for Sale 53,874.00 - 53,874.00
Less: Ending Inventory -
Total 53,874.00 - 53,874.00
Cost of sales- Nonvat
Add: Purchases -Raw pork meat, beef and chicken 135,147.00 135,147.00
Total 203,220.00 - 203,220.00
Cost of sales- Sand & Gravel
Add: Purchases- Sand and Gravel -
Total 42,192.00 - 42,192.00
Total Cost of Services/Sales 28,499,476.00 28,499,476.00
Gross Income 5,416,364.00 - 5,416,364.00
Operating Expense
Administrative expenses:
Salaries and Wages 657,150.00 657,150.00
Depreciation Expense 123,178.00 123,178.00
Gasoline, oil and lubricants 48,640.00 48,640.00
Transportation and travel expense 42,713.00 42,713.00
Taxes and Licenses 144,202.00 144,202.00
Professional Fees - -
Communication, light and water expenses 242,585.00 242,585.00
Office supplies expense 28,160.00 28,160.00
SSS, PHIC & PAG-IBIG 253,900.00 253,900.00
Rental expense -
Repairs and Maintenance 31,540.00 31,540.00
-
Other expenses: -
Excess of actual input tax over standard input tax ex (73,043.00) (842,443.79) (915,486.79)
Interest expense 1,512,992.00 1,512,992.00
Miscellaneous expense 25,172.00 25,172.00
-
Total 3,037,189.00 (842,443.79) 2,194,745.21
Net Income 2,379,175.00 842,443.79 3,221,618.79
Revenue Officer II
1st 2M 490,000.00 490,000.00

excess @ 32% 121,336.00 390,918.01
TAX DUE 611,336.00 269,582.01 880,918.01
Less: IT Paid/Credits
IT Paid 212,987.00 212,987.00
IT credits 398,349.00 (26,511.22) 371,837.78
Total 611,336.00 (26,511.22) 584,824.78
IT DEFICIENCY - 296,093.24 296,093.24
Add: Surcharge 74,023.31
Interest 44,413.99
Compromise Penalty 20,000.00
Compromise Penalty-non filing 1st to 3rd qtr
Revenue Officer II
per 2307 18,620.83
1,788,331.00 149,027.58
- 130,406.75
#REF! #REF!
#REF! #REF!
#REF! #REF!
Ask for copy of certification
3,221,618.79
18,591,888.81
726,485.64
927-432-531
103-2021-00000503
Taxable Year 2020
SUMMARY OF TAX DEFICIENCY

Non-Payment/ filing or Tax Deficiency Total
Late Payment/Filing
Basic Tax Deficiency - - -

Add: Surcharge - - -
Interest - - -
Compromise Penalty - - -
Total Payable - - -
Late Payment/Filing
Basic Tax Deficiency - -

Add: Surcharge - -
Interest - -
Compromise Penalty - 1,000.00 1,000.00
Total Payable - 1,000.00 1,000.00
Non-Payment/ filing or
Tax Deficiency Total
Late Payment/Filing
Basic Tax Deficiency - 52,190.60 52,190.60

Add: Surcharge - 13,047.65 13,047.65
Interest - 5,219.06 5,219.06
Total Payable - 80,457.31 80,457.31

Late Payment/Filing

Add: Surcharge - 47,645.23 47,645.23
Interest - 28,587.14 28,587.14
Total Payable - 294,813.26 294,813.26
IV. INCOME TAX

Late Payment/Filing

Add: Surcharge - 74,023.31 74,023.31
Interest - 44,413.99 44,413.99
Compromise Penalty 3,000.00 20,000.00 23,000.00
Total Payable 3,000.00 434,530.53 437,530.53
GRAND TOTAL 813,801.10
Revenue Officer II
927-432-531
103-2021-00000503
2020
SUMMARY OF TAX CREDITS

GOVERNMENT SALES AMOUNT IT CREDIT VT CREDIT
Municipality of Kitcharao 402,412.98 8,048.26

Municipal Government of Magallanes 198,357.23 3,967.14 9,917.86
Municipal Government of Magallanes 177,456.49 3,549.13 8,872.82
National Irrigation Administration 246,917.05 4,938.34
National Irrigation Administration 290,576.81 14,528.84
National Irrigation Administration 1,034,986.00 51,749.30
National Irrigation Administration 402,932.03 4,029.32 20,146.60
National Irrigation Administration 2,053,571.43 20,535.71 102,678.57
National Irrigation Administration 1,311,914.63 26,238.29
- 65,595.73
-
TOTAL 24,865,872.78 371,837.78 1,210,827.14
Date
10/31/2020
10/31/2020
8/31/2020
8/25/2020
8/26/2020
8/26/2020
11/30/2020
6/30/2020
7/22/2020
2/4/2020
9/17/2020
9/10/2020
9/8/2020
9/25/2020
8/25/2020
8/26/2020
8/24/2020
8/24/2020
8/4/2020
8/6/2020
10/13/2020
10/22/2020
10/13/2020
10/27/2020
12/22/2020
10/21/2020
10/21/2020
927-432-531
103-2021-00000503
2020
RECONCILIATION OF RELIEF VS. FINANCIAL STATEMENT
PER RELIEF SLP

TAXPAYERS NAME AMOUNT
GRAND TOTAL SALES PER RELIEF -

SALES PER ITR -
PER RELIEF SLS

TIN TAXPAYERS NAME AMOUNT
GRAND TOTAL PURCHASES PER RELIEF -

PURCHASES PER ITR 1,587,881.00
Revenue Officer II
Republic of the Philippines
BUREAU OF INTERNAL REVENUE
Revenue District Office No. 103
Butuan City
Case History of Tax Docket

Name of Taxpayer : BEMNJAMIN ROJAS AZURA T.I.N : 927-432-531
Registered Address :
ATEGA ST., BRGY.8, CABADBARAN CITY Tel. No. : __________________
Taxable Year : 2020
eL.A No. : 103-2021-000005503
Date Date Mode of

Prepared PARTICULARS Served/received Service Remarks
Letter of Authority
Service of eL.A. DELIVERY
First Notice DELIVERY
Receive Documents/Accounting
Records for Examination
Pre processed Data from AITEED
Final Notice
Receive Documents/Accounting
Records for Examination
Conduct audit/investigation
Informal Conference with the taxpayer
Recommendation of SDT
Forward to Legal Division
Received SDT from Legal Division
Service of SDT
Forward to Legal Division
the Affidavit of Service
Receive Docket from Legal Division
1. together with the Accounting Records
2. for Assessment using Best Evidence Rule
Continuance of Investigation
Submit Report 12/30/1899
ATEGA ST., BRGY.8, CABADBARAN CITY

927-432-531
0
BIR FORM NO. 0804
Annex A
LIST OF ASSETS
(Domestic and Foreign)
(Name of Taxpayer)
As of December 31, 2020
Tax Identification Number (TIN): 927-432-531 LA/TVN NO. 103-2021-000005503

Address ATEGA ST., BRGY.8, CABADBARAN CITY Tax Type: RF, WC, WE, VT, IT
Year 2020
A. Used in Business
Reference Size/Area (No. Classification Value (in Philippine

(OCT/TCT/ of Units for (e.g., Residential, Peso)
CCT No. and/or Machinery and Commercial, (Cost, if acquired by
Tax Declaration Equipment) Agricultural, etc.) purchase; zonal value
Type No.) Location or fair market value,
whichever is higher, if
by inheritance or
Real Properties donation)
Others
Property, Equipment
& Furniture 15,497,906.00
Type/Nature of Account No. Name/Address of Bank Total Value

Account
Cash and cash
In Foreign Currency
equivalents
11,369,995.00
Total Collectible Amount

Type/Nature Name & Address of Debtor
In Foreign Currency In Pesos
Receivables
Trade Various
21,853,773.00
Type Nature and Description Physical Location Value
Inventory
Other Business
Assets
7,351,688.00
B. Personal
Annex A
Reference Size/Area (No. Classification Value (in Philippine
(OCT/TCT/ of Units for (e.g., Residential, Peso)
CCT No. and/or Machinery and Commercial, (Cost, if acquired by
Tax Declaration Equipment) Agricultural, etc.) purchase; zonal value
Type Location
No.) or fair market value,
whichever is higher, if
by inheritance or
Real Properties donation)
Land
Land and Building
Others
(specify)
Type/Nature of Account No. Name/Address of Bank Total Value

Account
Cash on Hand and In Foreign Currency In Pesos
in Bank
Total Collectible Amount

Type/Nature Name & Address of Debtor
Receivables In Foreign Currency In Pesos
Name/Address of No. of Shares/ Total Value

Issuing Company Units
Type/Nature of Value per
Investment Share/Unit In Foreign Currency In Pesos
Investments in
Stocks, Bonds and
Other Certificates
Type of Motor
Motor and Engine
Vehicle (Land, Air, Brand/Model Plate No./Registration No. Total Value
Number
Water)
Type Nature and Description Physical Location Value
Jewelry Furnitures
Other Assets
T A X P A Y E R
TABLE OF CONTENTS PAGE
Narrative Report
Logsheet
Taxpayer’s Tax Profile
BIR FORM 23.02 -General Information
BIR FORM 1717A
BIR FORM 1717RS
APPENDIX -C- Record for Submission & Processing as Report of Investigation
BIR FORM 0500 - Report on Income Tax
BIR FORM 0505
BIR FORM 0506
BIR FORM 0507 - Report on Value Added Tax
BIR FORM 0508 - Report on Withholding Tax- Compensation
BIR FORM 0509 - Report on Withholding Tax- Expanded
BIR FORM 0510
Checklist of Audit Procedures
List of Assets
BIR FORM 0605 - Payment Form
Agreement Form
Annex A: Procedures in Responding to the Deficiency Tax Assessments
Notice of Discrepancy
Working papers
Visitation logsheet
Final Notice
First Notice
List of Documentary Requirements
BIR FORM NO. 1965/ 1966-Letter of Authority
Financial Statement 130-116
BIR FORM 0605 Certification/ ITS -Annual Registration Fee 115-114
BIR FORM NO. 1701 Income Tax Returns 113-103
BIR FORM NO. 1702Q Quarterly Income Tax Returns/ Official Receipts 102-93
BIR FORM NO. 2550 Monthly/Quarterly Value Added Tax returns 92-80
BIR FORM 1604E Annual Information Return on Income Taxes Wittheld on
79
Expanded and Alpha List- Head Office
BIR FORM No. 1601E Monthly Remittance Return of Creditable Income Tax
78-65
Withheld (Expanded)
BIR FORM 1604CF Annual Information Return on Income Taxes Wittheld on
Compensation and Final withholding taxes Alpha List 64-63
BIR FORM 1601C Monthly Remittance Return of Creditable Income Tax
62-51
Withheld (Compensation)
BIR FORM 2307/2306 Creditable Income Tax 50-1
RDO103 (RR17)/ LTM

EML/MAOC/RCMM/lfm
Department of Finance
Revenue District No. 103,
Butuan City

927-432-531
ATEGA ST., BRGY.8, CABADBARAN CITY ###
MARBEN WET FOODS
ACTIVITY LOGSHEET
Date Nature of Activity Time Spent
10/07/2021 Served Letter of Authority with List of Requirements. 2 hrs.
10/10/2021 Verify the records presented to obtain evidence if there is/are any 10 hrs.
deficiencies that might result to tax liabilities.
10/10/2021 Verify office records/ ITS and require another supporting 10 hrs.
documentations.
10/10/2021 Conduct of audit based on the records submitted. 20 hrs
10/18/2021 Served 1st Notice 2 hrs.
10/25/2021 Continued the conduct of audit. 20 hrs.
10/25/2021 Computed deficiency taxes; 10 hrs
10/26/2021 Served and presented the findings. 8 hrs
10/26/2021 Served the payment form to taxpayer. 2 hrs.
10/29/2021 Finalized working papers. 8 hrs.
10/29/2021 Prepared investigation report 5 hrs.
11/03/2021 Submitted final report of investigation. 1 hr.
TOTAL NUMBER OF HOURS SPENT 98 hrs.

…;
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
Revenue District No. 103
Butuan City
TAXPAYER'S TAX PROFILE
TAXPAYER : BEMNJAMIN ROJAS AZURA

T.I.N. : 927-432-531
ADDRESS : ATEGA ST., BRGY.8, CABADBARAN CITY
NATURE OF BUSINESS : Meat Shop/ Construction
TAXABLE YEAR 2020 2019 2018
GROSS RECEIPTS 33,915,840.00 43,346,745.00
GROSS PROFIT 5,416,364.00 7,388,468.00
NET PROFIT 2,379,175.00 3,027,144.00
COMPLIANCE PAYMENTS:
- INCOME TAX 611,336.00
- VALUE ADDED TAX 1,398,484.03
- COMPENSATION WITHHOLDING TAX -
- EXPANDED WITHHOLDING TAX 214,019.66
- FINAL WITHHOLDING TAX -
- ANNUAL REGISTRATION FEE 500.00
2,224,339.69
DEFICIENCY TAX PAID AND/OR ASSESSED:
- INCOME TAX 437,530.53 -
- VALUE ADDED TAX 294,813.26 -
- COMPENSATION WITHHOLDING TAX 1,000.00 -
- EXPANDED WITHHOLDING TAX 80,457.31 -
- ANNUAL REGISTRATION FEE - -
- IMPROPERLY ACCUMULATED EARNINGS TAX -
TOTAL 813,801.10 - -
EXAMINER/S ASSIGNED LFM-MANTILLA J.PANSAR

BIR
FORM NO. 23.02 REPUBLIKA NG PILIPINAS
(PER RMO 22-88) KAGAWARAN NG PANANALAPI
KAWANIHAN NG RENTAS INTERNAS
GENERAL INFORMATION
TAXPAYER
NAME NAME of REVENUE OFFICER
BEMNJAMIN ROJAS AZURA LOVENIA F. MAGPATOC-MANTILLA
ADDRESS DESIGNATION DISTRICT OFFICE/DIVISION
ATEGA ST., BRGY.8, CABADBARAN CITY Revenue Officer II RDO 103 - Butuan City
TAXPAYER IDENTIFICATION NO ASSESSMENT NO. LOA NO. DATE ISSUED DATE ASSIGNED
927-432-531 03-2021-000005503 October 4, 2021 10/4/2021 3
DELINQUENT ACCOUNT
HAS TAXPAYER ANY DELINQUENT ACCOUNTS(%)
COLLECTION IF YES, FILL OUT SPACES PROVIDED BELOW. YES NO
KIND OF TAX ASSESSMENT DID THE EXAMINER COLLECT THE DELINQUENT ACCOUNT (P)?
IF YES, FILL OUT SPACES PROVIDED BELOW. YES NO
AMOUNT BANK PO/CR NO.
IF NO, STATE REASON WHY.
- INCOME TAX 437,530.53
- COMPENSATION WITHHOLDING 1,000.00
TAX
- EXPANDED WITHHOLDING TAX 80,457.31
'FINAL TAX -
Total - 813,801.10
PROCESSING
INITIAL OF OFCR.
OFFICE/PERSON ACTION TAKEN DATE COMMENTS
CONCERNED
SUBMIT TO SUPERVISOR 12/30/99

EXAMINER
LOVENIA F. MAGPATOC-MANTILLA RE-SUBMIT RETURNED DOCKET
RETURN TO EXAMINER
GROUP SUPERVISOR
REC. RE-SUBMITTED DOCKET FROM EXAMINER
ELLA MARIE D. PADUA FORWARD TO RDO/DIVISION CHIEF (S0S)

12/30/99
RE-SUBMIT RET. DOCKET TO RDO/DIV. CHIEF
RDO / DIVISION CHIEF (SOS) RETURN TO SUPERVISOR
RECEIVED RE-SUBMITTED DOCKET FROM SUPERVISOR
ATTY. DANTE E. TAN CONDUCT INFORMAL CONFERENCE
APPROVED REPORT
FORWARD TO ASSESSMENT BRANCH/

RELEASING CLERK
NARD/SOS REVIEW UNIT
RECEIVED DOCKET
RECEIVING CLERK
ASSIGN TO REVIEWER
ASSIGNMENT CLERK
RETURN TO RDO/DIVISION CHIEF (SOS)
REVIEWER (ASSESSMENT BRANCH RECEIVED RETURNED DOCKET FROM
/NARD/SOS/REVIEW UNIT) RDO/DIVISION CHIEF (S0S)
SEND PRE-ASSESSMENT NOTICE

IF PROTESTED INFORM TAXPAYER
OF RESOLUTION OF PROTEST
IF FINAL ASSESSMENT IS PROTESTED
INFORM TAXPAYER OF STATUS
SUBMIT TO SECTION CHIEF
CHIEF OF REVIEW SECTION
(ASSESSMENT BRANCH/NARD/SOS/ RELEASED OF DOCKET
REVIEW UNIT)
CHIEF ASS. BR./NARD/SOS/(ASS. COMM) APPROVED DOCKET
FORWARD APPROVED REPROT TO COLL.
RELEASING CLERK
BRANCH/COLLECTION OFFICE
RECEIVED DOCKET FROM CHIEF, ASSESSMENT BR.
ASSESSMENT SERVICE/DEPUTY COMMISSIONER OF INTERNAL NARD/SOS/(ASS. COMMISSIONER)
REVENUE (OPERATIONS) RELEASED DOCKET TO
COLLECTION OFFICE
RECEIVED DOCKET FROM CHIEF
ASSESSMENT BR/NARD/SOS/(ASS. COMMISSIONER)
RECEIVING CLERK
RECEIVED DOCKET FROM ASSESSMENT
SERV./DEP. COMM. OF INTERNAL REV. (OPE)
PREPARE DEMAND LETTER/
PROCESSOR, COLLECTION BRANCH /COLLECTION OFFICE
ASSESSMENT NOTICE
SIGN DEMAND LETTER/ASSESSMENT NOTICE
IF PROTEST INVOLVES QUESTIONS OF LAW.
ASST. COMMISSIONER OF COLL./ REGIONAL DIRECTOR OR ASSIST.
FORWARD TO LEGAL BR./LEGAL SERVICE
REGIONAL DIRECTOR
IF PROTEST INVOLVES QUESTIONS OF FACT,
FORWARD TO ASSESSMENT BR./NARD/SOS
RELEASED DEMAND LETTER/ASSESSMENT
RELEASING CLERK
NOTICE TO ADM. BRANCH/RECORDS DIV.
RECEIVED DEMAND LETTER/ASSESSMENT
RECEIVING CLERK
NOTICE FROM COLLECTION OFF./REG'L DIRECTOR
PREPARE FOR MAILING DEMAND
RECORDS OFFICER
LETTER/ASSESSMENT NOTICE
RELEASED DEMAND LETTER/ASSESSMENT
RELEASING CLERK
NOTICE TO GEN. SERV., DIV. FOR ACTUAL MAIL.
RECEIVED DEMAND LETTER/
ASSESSMENT NOTICE
ADMINISTRATIVE BRANCH/GENERAL SERV. DIVISION
MAIL DEMAND LETTER
ASSESSMENT NOTICE TO TAXPAYER
RECEIVED DOCKET
LEGAL SERVICE LEGAL BRANCH
RELEASED DOCKET
Department of Finance
Revenue Region No. 17
Revenue District No. 103
The Regional Director

J. Rosales Avenue
Butuan City
12/30/1899
Date
Ma'am :
There is submitted herewith the report of investigation on the internal revenue tax liabilities of BENJAMIN
ROJAS AZURA for the calendar year year ended DECEMBER 31, 2020. The corresponding boxes of which
are duly checked:
To be accomplished by the Assessment
I. TAX LIABILITIES: Branch/Assessment Department
Disposition/Action Taken Date
( x ) Income Tax __________________
( ) Withholding tax at wages________
( ) Withholding tax at source
under Sec. 53 and 54___________
( ) Transfer taxes ________________
( X ) Business taxes (check and state the kind of tax)
( ) Fixed or occupation tax
( X ) Value-Added Tax
( X ) Others (state kind of tax)

WC, WE
II. OTHER REPORTING REQUIREMENTS

( ) 1. Deliquent accounts ___________________ ,
( ) 2. Schedule of taxes paid
(Rev. Memo Order No. 8-67)
(x) 3. Others:
LA, working papers and
others
Very truly yours,
Revenue Officer II
Verified:
ELLA MARIE D. PADUA
Group Supervisor
1st Indorsement
12/30/1899
Date
Respectfully forwarded to the Regional Director/Commissioner of Internal Revenue, the pertinent

reports/papers enumerated above for appropriate action.
ATTY. DANTE E. TAN

OIC-Revenue District Officer
TAXPAYER'S STATISTICAL RECORD
for
January 1 to December 31, 2020
( DATE OF REPORT OF EXAMINATION )
BEMNJAMIN ROJAS AZURA 103-2021-000005503
NAME OF TAXPAYER L.A. NUMBER

Meat Shop/ Construction
927-432-531 17
ASSESSMENT NO. T.I.N. LINE OF BUSINESS REGION DATE ORGANIZED
ATEGA ST., BRGY.8, CABADBARAN CITY 98 HRS
ADDRESS/PLACE OF BUSINESS NO. OF HRS. SPENT IN AUDIT
OWNERSHIP:
______Single Proprietorship _____ Partnership with Incentives
Corporation _____ Yes ____ No
1.] SALES/RECEIPTS/REVENUE TAX FILER

a.] Per Return P 33,915,840.00
b.] Per Investigation 33,915,840.00
2.] COST SERVICE/SALES
a.] Per Return 28,200,190.00
3.] MANUFACTURING COST
a.] Raw Materials
4.] AVERAGE COST LABOR
5.] OPERATING EXPENSES
a.] Per Return 3,037,189.00
6.] SELLING EXPENSES
7.] ADMINISTRATIVE EXPENSES -
a.] Per Return -
b.] Per Investigation -
8.] FINANCIAL EXPENSES
9.] OTHER INCOME
10.] NET INCOME (LOSS)
a.] Per Return 2,379,175.00
11.] CAPITALIZATION
DEFICIENCY
12.] TAXES PER RETURN ASSESSMENT COLLECTION
1.] Income Tax 1R P 173,913.00 1A P 1C P 437,530.53
2.] Capital Gains Tax-Real Property 2R 2A 2C
3.] Capital Gains Tax-Sec. 3R 3A 3C
4.] Value-Added Tax 4R 301,722.59 4A 4C 294,813.26
5.] Percentage Tax 5R 5A 5C
6.] Caterer's Tax 6R 6A 6C
7.] Common Carrier's Tax 7R 7A 7C
8.] Improperly Acc Earnings Tax 8R 8A 8C -
9.] Annual Registration Fee 9R 500.00 9A 9C -
10.] Insurance Premium 10R 10A 10C
11.] Registration Fee 11R 11A 11C
12.] Forest Charges 12R 12A 12C
13.] Estate Tax 13R 13A 13C
14.] Donor's Tax 14R 14A 14C
15.] Documentary Stamp Tax 15R 15A 15C
16.] Withholding Tax ( Final ) 16R 16A 16C -
17.] Withholding Tax ( Wages ) 17R 154,902.13 17A 17C 1,000.00
18.] Withholding Tax ( Expanded) 18R - 18A 18C 80,457.31
19.] Others 19R 19A 19C
REVIEWED BY: SUBMITTED BY:
ELLA MARIE D. PADUA LOVENIA F. MAGPATOC-MANTILLA

Group Supervisor Revenue Officer II
RECORD FOR SUBMISSION AND PROCESSING OF REPORT OF INVESTIGATION
Revenue Officer: LOVENIA F. MAGPATOC-MANTILLA

Office: Revenue District Office No 103, Butuan City
Supervisor: ELLA MARIE D. PADUA
Name of Taxpayer: BEMNJAMIN ROJAS AZURA
T.I.N.: 927-432-531
Taxpayer's Address: ATEGA ST., BRGY.8, CABADBARAN CITY
Assessment No :
To be collected:
X Collected: Php 813,801.10
COMPROMISE
KIND OF TAX BASIC SURCHARGE INTEREST TOTAL NATURE OF
PENALTY
VIOLATION
- ANNUAL
- - - - Non-filing -
REGISTRATION FEE
- COMPENSATION
- - - - NO 1604C 1,000.00
WITHHOLDING TAX
- EXPANDED
52,190.60 - 5,219.06 57,409.66 Late Payment 10,000.00
WITHHOLDING TAX
- VALUE ADDED TAX 190,580.90 - 28,587.14 219,168.04 Late Payment 28,000.00
- INCOME TAX 296,093.24 - 44,413.99 340,507.22 Late Payment 23,000.00
TOTAL 296,093.24 - 44,413.99 340,507.22 23,000.00
Office/Person Action Taken on Report First Action Second Action

Examiner Submit report to Supervisor 12/30/1899
Supervisor Submitted report to RDO 12/30/1899
Division/RDO Recommended for approval
Reviewing Office
Division
Approving Office
Service/Regional
Director/CIR/DCIR
All action taken by the office/person required to act on the report of investigation must be
recorded in the "Action taken on report." For example, the examiner assigned is to submit the report of
investigation to his immediate supervisor.
BIR
FORM NO.
REVISED : July, 1996
0500 REPUBLIKA NG PILIPINAS
KAGAWARAN NG PANANALAPI
HOURS SPENT
CHECK APPROPRIATE BOX: REVENUE OFFICER'S AUDIT REPORT ON INCOME TAX 98 HRS
X PER AUDIT / REVIEW

FOR THE PERIOD FROM January TO December 31, 2020
PER RE-AUDIT / REVIEW
December 30, 1899
DATE
TAXPAYER IDENTIFICATION NO. RDO CODE CASE REF. NO.
927-432-531 103
NAME OF TAXPAYER AUDIT SOURCE L.A. NO.
BEMNJAMIN ROJAS AZURA Annual ITR & other supporting docs 103-2021-000005503
BUSINESS ADDRESS PSIC CODE L.A. DATE
ATEGA ST., BRGY.8, CABADBARAN CITY OCTOBER 4 2021
`
AUDIT RESULTS -
Section A BUSINESS / PROFESSIONAL INCOME
1. TAXABLE NET INCOME / (LOSS) PER RETURN OR PER P 2,379,175.00

2. ADD / (LESS) ADJUSTMENTS:
( USE ADDITIONAL SHEETS, IF NECESSARY)

ADJUSTMENT
PARTICULARS AMOUNT
CODE
Net Adjustment to Taxable Income 842,443.79
(Please see attached working papers for details)
842,443.79
3. TAXABLE NET INCOME / (LOSS) PER AUDIT OR PER 3,221,618.79
TOTAL TAXABLE INCOME 3,221,618.79
4. INCOME TAX DUE (FROM BUSINESS INCOME) 880,918.01
5. INCOME TAX PAYABLE 880,918.01
6. LESS: TAX WITHHELD / PAID PER RETURN 584,824.78
7. DEFICIENCY INCOME TAXg/] 296,093.24
8. ADD: a) SURCHARGE 74,023.31
b) INTEREST TO 44,413.99
c) COMPROMISE PENALTY 23,000.00 P 141,437.29
9. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) P 437,530.53
NOTE: A SEPARATE AUDIT REPORT SHALL BE PREPARED FOR REAUDIT / RECONSIDERATION. CHANGE THE "PER RETURN" TO "PER AUDIT" AND
THE "PER AUDIT" TO "PER RE-AUDIT" WHERE APPLICABLE. ###
SUBMITTED BY:
LOVENIA F. MAGPATOC-MANTILLA 12/30/99

REVENUE OFFICER II DATE
REVIEWED BY:
ELLA MARIE D. PADUA

GROUP SUPERVISOR 12/30/99
DATE SUSAN E. BUZON DATE
GROUP SUPERVISOR DATE CHIEF, ASSESSMENT DIVISION DATE
RECOMMENDING APPROVAL: APPROVED BY:
ATTY. DANTE E. TAN

OIC-Revenue District Officer DATE REGIONAL DIRECTOR DATE
Section B COMPENSATION INCOME
1. TAXABLE COMPENSATION INCOME PER RETURN OR PER _______________ P NONE

( USE ADDITIONAL SHEETS, IF NECESSARY)
ADJUSTMENT REASON
PARTICULARS AMOUNT
CODE CODE
3. TAXABLE COMPENSATION INCOME PER AUDIT OR PER _______________________ NONE
4. INCOME TAX DUE (FROM COMPENSATION) NONE
THE "PER AUDIT" TO "PER RE-AUDIT" WHERE APPLICABLE.
SUBMITTED BY:

REVIEWED BY:
ELLA MARIE D. PADUA 12/30/99 SUSAN E. BUZON

ATTY. DANTE E. TAN -

BIR KAGAWARAN NG PANANALAPI
FORM NO. KAWANIHAN NG RENTAS INTERNAS
CHECK APPROPRIATE BOX: HOURS SPENT
X PER AUDIT / REVIEW REVENUE OFFICER'S AUDIT REPORT ON PERCENTAGE TAX 98

PER RE-AUDIT / REVIEW FOR THE PERIOD FROM January TO December 1, 2020
December 30, 1899
DATE
927-432-531 103
BUSINESS ADDRESS PSIC L.A. DATE
ATEGA ST., BRGY.8, CABADBARAN CITY 0 OCTOBER 4 2021
AUDIT RESULTS
1. TAXABLE SALES / RECEIPTS PER RETURN OR PER P

(USE ADDITIONAL SHEETS, IF NECESSARY)
ADJUSTMENT PARTICULARS AMOUNT
Net Adjustment to Taxable Sales
(Please see attached working papers for details)
3. TAXABLE SALES / RECEIPTS PER AUDIT OR PER ______________________ -
4. TAX DUE (SPECIFY NOTE __________)
5. LESS: PT PAID
6. DEFICIENCY PERCENTAGE TAX -
7. ADD: SURCHARGE
INTEREST FROM TO
COMPROMISE PENALTY -
8. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) -
NOTE: A SEPARATE AUDIT REPORT SHALL BE PREPARED FOR REAUDIT / RECONSIDERATION. CHANGE THE "PER RETURN" TO "PER AUDIT"
AND THE "PER AUDIT" TO "PER RE-AUDIT" WHERE APPLICABLE.
SUBMITTED BY:

REVENUE OFFICER I DATE
REVIEWED BY:

ATTY. DANTE E. TAN

BIR
FORM NO.

x PER AUDIT / REVIEW REVENUE OFFICER'S AUDIT REPORT ON DOCUMENTARY STAMP TAXES 98
December 30, 1899
DATE
927-432-531 103
AUDIT RESULTS -
1. TAXABLE BASIS PER RETURN OR PER _____________________ P -

ADJUSTMENT REASON QUANTITY/

PARTICULARS
CODE CODE VOLUME
3 TAXABLE BASE PER AUDIT OR PER_____________ -
4. TOTAL TAX DUE
5. LESS: TAX PAID
6. DEFICIENCY DOCUMENTARY STAMP TAX / (OVERPAYMENT) -
7. ADD: a) SURCHARGE -
b) INTEREST FROM -
c) COMPROMISE PENALTY - -
8. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) ₱ -
SUBMITTED BY:

REVIEWED BY:


BIR
0507
REPUBLIKA NG PILIPINAS
FORM NO. KAWANIHAN NG RENTAS INTERNAS

X PER AUDIT / REVIEW REVENUE OFFICER'S AUDIT REPORT ON VALUE-ADDED TAX - 98
PER RE-AUDIT / REVIEW TO
FOR THE PERIOD FROM January 1 DECEMBER 31, 2020
December 30, 1899
DATE
927-432-531 103

AUDIT RESULTS -
Section A
1. TAXABLE SALES /RECEIPTS PER RETURN OR PER P 9,475,847.52
ADJUSTMENT REASON A MO U N T
PARTICULARS
CODE CODE
-
Exempt sales of the subject taxpayer 24,216,542.74
24,216,542.74
3. TAXABLE SALES / RECEIPTS PER AUDIT OR PER ______________________ ### 33,692,390.26
4. OUTPUT TAX DUE 4,043,086.83
5. LESS: CREDITABLE INPUT TAX (SEE SEC. B) 2,474,829.19
6. VAT DUE / (OVERPAYMENT) 1,568,257.64
7. LESS: TAX WITHHELD/PAID PER RETURN OR PER RETURN OR PER AUDIT 1,377,676.74
8. DEFICIENCY VALUE-ADDED TAX / (OVERPAYMENT) 190,580.90
9. ADD: a) SURCHARGE 47,645.23
b) INTEREST FROM to 28,587.14
c) COMPROMISE PENALTY 28,000.00 104,232.36
10. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) (rounding off diff) 294,813.26
SUBMITTED BY:

REVIEWED BY:


Section B COMPUTATION OF CREDITABLE INPUT TAX
1. CREDITABLE INPUT TAX PER RETURN OR PER RETURN P 1,483,186.59

2. ADD / (LESS) ADJUSTMENTS: ###
ADJUSTMENT REASON P A R T I C U L A R S A MO U N T
CODE CODE
Net Adjustment to creditable 85,071.05
input tax
(Please see attached working papers for

details)
###
85,071.05
3. CREDITABLE INPUT TAX PER AUDIT OR PER 1,568,257.64
SUBMITTED BY:

REVIEWED BY:


BIR
FORM NO. 0508 REPUBLIKA NG PILIPINAS

CHECK APPROPRIATE BOX:
HOURS SPENT
x PER AUDIT / REVIEW REVENUE OFFICER'S AUDIT REPORT COMPENSATION WITHHOLDING TAXES 98
December 30, 1899
DATE
927-432-531 103
BEMNJAMIN ROJAS AZURA Annual ITR & other supporting docs
103-2021-000005503
AUDIT RESULTS -
1. TAXABLE BASIS PER RETURN OR PER _____________________ -
ADJUSTMENT REASON P A R T I C U L A R S QUANTITY/

CODE CODE VOLUME
-
-
3. TAXABLE BASIS PER AUDIT OR PER AUDIT -
4. TAX DUE (SPECIFY NIRC SECTION) P -
5. LESS: TAX PAID -
TAX STILL DUE -
b) INTEREST FROM __ to -
c) COMPROMISE PENALTY (Late Filing) 1,000.00 P 1,000.00
7. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) P 1,000.00
SUBMITTED BY:

REVENUE OFFICER II . DATE
REVIEWED BY:


BIR
FORM NO.

CHECK APPROPRIATE BOX:
HOURS SPENT
X
PER AUDIT / REVIEW REVENUE OFFICER'S AUDIT REPORT EXPANDED WITHHOLDING TAXES 98
December 30, 1899
DATE
TAXPAYER IDENTIFICATION NO. RDO CODE ` CASE REF. NO.
927-432-531 103

AUDIT RESULTS -
1. TAXABLE BASIS PER RETURN OR PER RETURN P 24,639,867.50
ADJUSTMENT REASON
PARTICULARS QUANTITY/VOLUME
CODE CODE
###
-
NO WE TRANSACTIONS .
-
3. TAXABLE BASIS PER AUDIT OR PER AUDIT 24,639,867.50
4. TAX DUE (SPECIFY NIRC SECTION) 266,210.26
5. LESS: TAX PAID 214,019.66
6. DEFICIENCY TAX (OVERPAYMENT) 52,190.60
b) INTEREST FROM to 5,219.06
c) COMPROMISE PENALTY (Late Filing) 10,000.00 15,219.06
8. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) 67,409.66
SUBMITTED BY:

REVIEWED BY:


BIR
FORM NO. 0510 REPUBLIKA NG PILIPINAS

X PER AUDIT / REVIEW REVENUE OFFICER'S AUDIT REPORT FINAL WITHHOLDING TAXES 98
PER RE-AUDIT / REVIEW FOR THE PERIOD FROM January TO December 31, 2020
12/30/1899
DATE
927-432-531 103
AUDIT RESULTS
1. TAXABLE BASIS PER RETURN OR PER _____________________ P
ADJUSTMENT REASON P A R T I C U L A R S QUANTITY/

CODE CODE VOLUME
No Transaction subject to FWT
3. TAXABLE BASIS PER AUDIT OR PER _________ P

4. TAX DUE (SPECIFY NIRC SECTION) -
5. LESS: TAX PAID -
6. DEFICIENCY TAX (OVERPAYMENT) -
b) INTEREST FROM TO -
c) COMPROMISE PENALTY - -
8. TOTAL AMOUNT PAYABLE / (OVERPAYMENT) -
SUBMITTED BY:

REVENUE OFFICER I DATE
REVIEWED BY:

GROUP SUPERVISOR 0 DATE CHIEF, ASSESSMENT DIVISION DATE

CHECKLIST OF AUDIT PROCEDURES UNDERTAKEN
IN THE VERIFICATION OF VAT RETURNS
( Prescribed Under RAMO No. _________ )
NAME OF TAXPAYER BEMNJAMIN ROJAS AZURA TAXABLE PERIOD 2020

BUSINESS NAME/STYLE MARBEN WET FOODS VAT REG. NO. 927-432-531
ADDRESS - PRINCIPAL ATEGA ST., BRGY.8, CABADBARAN CITY
I TAXPAYER'S GENERAL PROFILE

1.1 Type of Organization:
Single Proprietor Partnership Corporation
1.2 Business Activities:

Principal products/item sold Meat Shop/ Construction
Sale of services ( specify )
Activity exempt from VAT ( specify )
1.3 Maintenance of books

Centralized Not centralized
General ledger General journal
Sales journal Cash receipts book
Purchase journal Disbursements journal
VAT subsidiary sales journal VAT subsidiary purchase journal
1.4 Method of recording in the books

Manual Computerized Mixed
1.5 Manner of invoicing/issuance of receipts

Manual Computerized Cash register receipts
1.6 Maintenance of branches

Yes No 1 How many ?
1.7 BIR Permits for -

Printer's authority to print invoices/receipts
Cash register machines, and for how many ?
Loose - leaf invoices/receipts
1.8 Period Last Audit

Nature of discrepancy
Deficiency tax paid, if any
1.9 Existence of affiliated/associated companies Yes

No If, yes prepare and enumeration in a
separate list
1.10 VAT registration number
Prominently displayed Handwritten Rubber stamped
Printed Not displayed Typewritten
1.11 Manner of billing Separately Not separately billed
1.12 Registration under Special Laws ( BOI, NPCA, etc. ) Yes

Extent of exemption No if, yes specify
Shown in the invoice Not shown
1.13 Number of sales invoice/receipts issued during the taxable period various
II. AUDIT OF SALES AND OUTPUT TAX DONE NOT DONE REMARKS
2.1 Reconciliation of sales per book versus VAT returns

2.2 Review of the composition of sales accounts
2.3 Analysis of all accounts effecting total sales
2.3.1 Prepared reconstruction of sales using accounts receivables
2.3.2 Prepared reconstruction of sales using the inventory method
2.3.3 Prepared reconstruction of gross taxable receipts using
accounts/billing receivables
2.4 Scrutiny and comparison of information in the sales invoices and
subsidiary sales journal
2.5 Determination of compliance with invoicing requirements
2.6 Determination of the correct taxable base and output tax
2.7 Determination of compliance with the conditions prescribed in the
transitory provisions of the VAT Law
2.8 Conduct the third - party verification of recorded transactions
III. AUDIT OF PURCHASES AND INPUT TAX
3.1 Reconciliation of purchases per books versus VAT returns

3.2 Review of the composition of purchase accounts
3.3 Scrutiny and comparison of information in the supplier's invoices/receipts
and subsidiary purchase journals
3.4 Determination of property or claims for input tax, tax credits
3.5 Determination of correct purchases and corresponding input taxes
3.6 Determination of the correct input tax credits carried over from previous quarters
3.7 Determination of compliance with the conditions prescribed in the transitory
provisions of the VAT Law
3.8 Conduct of third - party verification of recorded transactions
I hereby certify to the correctness of the foregoing information.
Revenue Officer II
ELLA MARIE D. PADUA

Group Supervisor
ATTY. DANTE E. TAN

Page 2
II. AUDIT OF SALES AND OUTPUT TAX DONE NOT DONE REMARKS
2.1 Reconciliation of sales per book versus VAT returns N/A

2.2 Review of the composition of sales accounts N/A
2.3 Analysis of all accounts effecting total sales N/A
2.3.1 Prepared reconstruction of sales using accounts receivables N/A
2.3.2 Prepared reconstruction of sales using the inventory method N/A
2.3.3 Prepared reconstruction of gross taxable receipts using
accounts/billing receivables N/A
2.4 Scrutiny and comparison of information in the sales invoices and
subsidiary sales journal N/A
2.5 Determination of compliance with invoicing requirements N/A
2.6 Determination of the correct taxable base and output tax N/A
2.7 Determination of compliance with the conditions prescribed in the
transitory provisions of the VAT Law N/A
2.8 Conduct the third - party verification of recorded transactions N/A
III. AUDIT OF PURCHASES AND INPUT TAX
3.1 Reconciliation of purchases per books versus VAT returns N/A

3.2 Review of the composition of purchase accounts N/A
3.3 Scrutiny and comparison of information in the supplier's invoices/receipts
and subsidiary purchase journals N/A
3.4 Determination of property or claims for input tax, tax credits N/A
3.5 Determination of correct purchases and corresponding input taxes N/A
3.6 Determination of the correct input tax credits carried over from previous quarters N/A
3.7 Determination of compliance with the conditions prescribed in the transitory
provisions of the VAT Law N/A
3.8 Conduct of third - party verification of recorded transactions N/A
I hereby certify to the correctness of the foregoing information.
Revenue Officer II
ELLA MARIE D. PADUA

Group Supervisor
ATTY. DANTE E. TAN

Page 2

Tax Profile: Last Audit by RO PANSAR

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Tax Profile: Last Audit by RO PANSAR

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TAX PROFILE

Tp: BEMNJAMIN ROJAS AZURA

TAX DEFICIENCY PER LA

Last Audit by RO PANSAR

I. ANNUAL REGISTRATION FEE

III. VALUE-ADDED TAX

IV. INCOME TAX

TOTAL DEFICIENCY P 813,801.10

Payment of the above amount shall be made ( Check appropriate box.)

upon receipt of the corresponding Assesment Notice.

I / We understand that the report of verification submitted by the Revenue Officer is

SUMMARY OF TAX DEFICIENCY

III. VALUE-ADDED TAX

IV. INCOME TAX

SCHEDULE OF TAX COMPLIANCE

Amount Paid Date Paid Bank Val Remarks

Branch 001 BM & A FASTFOOD AND MEAT SHOP

Branch 002 TRIPLE EIGHT ENGINEERING AND SUPPLY

Branch 003 TRIPLE 8 SAND AND GRAVEL

Branch 000 001 002 003 TOTAL

II. WITHHOLDING TAX AUDIT

*NO BIR 1604 CF with Alphalist of EmployPenalty 1,000.00

Tax Due per audit -

III. VALUE-ADDED TAX AUDIT

TOTAL VATABLE SALES 33,692,390.26 33,692,390.26

RECONCILIATION OF SOURCES OF INPUT VAT

DETAILS OF VALUE-ADDED TAX

Mar 3,500,305.56 (2,511,119.46) 989,186.10 835,429.68 118,702.33 100,251.56

1st Qtr 3,532,868.96 1,219,723.10 4,752,592.06 3,794,639.57 570,311.05 455,356.75

Apr 108,165.14 108,165.14 58,600.00 12,979.82 7,032.00

2nd Qtr 1,866,091.68 2,053,571.43 3,919,663.11 2,706,325.11 470,359.57 324,759.01

3rd Qtr 972,801.97 14,814,217.66 15,787,019.63 9,798,882.10 1,894,442.36 1,175,865.85

TOTAL 8,826,511.48 24,865,878.78 33,692,390.26 21,332,502.05 4,043,086.83 2,559,900.25

Input Tax Tax Credits/Payments

10.63 455,367.38 35,506.74 96,514.16

291.05 324,467.96 43,213.04 102,678.57

60,065.16 1,115,800.69 10,532.65 693,523.37

33,900.11 33,900.11 2/20/2020 lbp efps On time

IV. INCOME TAX

IT DEFICIENCY PER RETURN ADJUSTMENTS PER RETURN

1st 2M 490,000.00 490,000.00

SUMMARY OF TAX DEFICIENCY

Basic Tax Deficiency - - -

Basic Tax Deficiency - -

Basic Tax Deficiency - 52,190.60 52,190.60

III. VALUE-ADDED TAX

Basic Tax Deficiency - 190,580.90 190,580.90

IV. INCOME TAX

Basic Tax Deficiency - 296,093.24 296,093.24

GRAND TOTAL 813,801.10

SUMMARY OF TAX CREDITS

Municipality of Kitcharao 402,412.98 8,048.26

RECONCILIATION OF RELIEF VS. FINANCIAL STATEMENT

PER RELIEF SLP

GRAND TOTAL SALES PER RELIEF -

PER RELIEF SLS

GRAND TOTAL PURCHASES PER RELIEF -

Case History of Tax Docket

Date Date Mode of

ATEGA ST., BRGY.8, CABADBARAN CITY

Tax Identification Number (TIN): 927-432-531 LA/TVN NO. 103-2021-000005503

Reference Size/Area (No. Classification Value (in Philippine