appraise the undersigned of the facts and circumstances regarding the alleged

deficiency.
“Sec. 2.58.5. Requirements for Deductibility. - An income payment which is otherwise
deductible under the Code shall be allowed as a deduction from the payor's gross
income only if it is shown that the income tax required to be withheld has been paid to
the Bureau in accordance with Secs. 57 and 58 of the Code.

A deduction will also be allowed in the following cases where no withholding of

tax as made:

(B) The recipient/payee failed to report the income on the due date thereof, but
the withholding agent/taxpayer pays the tax, including the interest incident to the
failure to withhold the tax and surcharges if applicable, at the time of
audit/investigation or reinvestigation/reconsideration.”

3.1 Mode of procedure in the issuance of a deficiency tax assessment:

3.1.1 Preliminary Assessment Notice (PAN). — If after review and evaluation by the
Commissioner or his duly authorized
VALUE ADDED TAX
served with summons and other processes of the Honorable Court at her stated
addresses;Plaintiff,

-versus- Civil Case No. ___

For: SPECIFIC PERFORMANCE

FERNANDO MARTIN,
Defendant.

x---------------------------------------------------------x

. Sometime in February 2018, Mrs. Victoria Secreto (Respondent) met with was then
couple Sharmaine Mendoza and Val Ibulgar at a restaurant near University of San
Agustin. The couple agreed that they will get Mrs. Secreto as their wedding coordinator
for they have known each other since high school and the fact that Mrs. Secreto is best
friends with Ms. Mendoza.

6. On April 8, 2018, the parties executed a contract (Service Agreement) containing the
details of the wedding and the obligations of the parties. The said contract specifically
stated the requests of the Plaintiff as to the materials and designs for the wedding
venue, the number of expected guests, and the venue for the reception and the menu for
the catering
1.2 Defendant Fernando Martin,is of legal age, a Filipino, with address at 385
Corinthians Street, Quezon City, where he may be served with pleadings, motions,
notices, resolutions, orders and other processes of this Honorable Court.
2.6 As per the Contract to Sell, payments would be made in four (4) installments, in
the following manner:
“FIVE HUNDRED THOUSAND PESOS (Php 500,000.00) to be paid on the date of
signing of the MOA;
TWO MILLION FIVE HUNDRED THOUSAND PESOS (Php 2,500,000.00) to be paid on
30 May 2009;
SIX MILLION PESOS (Php 6,000.000.00)to be paid on 30 August 2009;
SIX MILLION PESOS (Php 6,000,000.00) to be paid on 30 November 2009.
The transfer of ownership and the deed of absolute sale would be made upon the last
payment.”
2.7 Defendant paid Php 500,000.00 on 13 February 2009, date of signing of the MOA,
the receipt of which was acknowledged. The next day, 14 February 2009, defendant
made an additional payment, totaling the payments made to Php 3, 000,000.00.
2 However, on November 18, a day after the Respondent accepted the amount, the
Plaintiff received a message on her Facebook account through messenger saying that
the additional amount of money was stolen from her because her bag containing the
money was rob at Robinson’s Jaro. The Plaintiff, being considerate to her best friend,
paid the remaining balance of Two Hundred Fifty Thousand Pesos (Php 250, 000) and
offered that the Respondent may make adjustments as to the materials to be used in the
venue. In exchange, the Respondent promised that she will make her bestfriend’s
wedding memorable as provided in the conversation between Plaintiff and Respondent.
Copy of the document of the said conversation is attached hereto as Annex “C”.

11. On December 5, 2018, few days before the wedding, the Plaintiff had difficulty in
contacting her best friend as seen in the messages sent by her through text. Copy of the
document is attached hereto as Annex “D”.

ower to rescind obligations is implied in reciprocal ones, in case one of the obligors
should not comply with what is incumbent upon him.
The injured party may choose between the fulfillment and the rescission of the
obligation, with the payment of damages in either case. He may also seek rescission,
even after he has chosen fulfillment, if the latter should become impossible. However,
on December 15, 2018, when the Plaintiff arrived at Jaro Cathedral, she was surprised
that there were no flowers inside the church as if there was no wedding on that day.
The Plaintiff, walked down the aisle with tears and disappointments. Despite the
incident, the wedding ceremony continued.
I. ALLEGATIONS COMMON TO ALL CAUSES OF ACTION

2 service. In addition, the contract also provides the Plaintiff’s special request for
the cake design. Copy of the said contract is attached as Annex “A”;

7. The parties also stipulated in the said contract that the overall expenses mentioned
should be paid on or before the date of the wedding which is December 15, 2018.

8. On October 11, 2018, Plaintiff, by the request of Respondent, issued a check

containing the amount of Two Hundred Fifty Thousand Pesos (Php 250, 000) as a
down-payment for the said wedding expenses. Copy of said check is hereto attached as
Annex “B”;

9. On November 17, 2018, an additional amount of Two Hundred Fifty Thousand Pesos
(Php 250, 000) was paid in cash by the Plaintiff to the Respondent;
2.5 On 13 February 2009, plaintiff and defendant executed a memorandum of
agreement (MOA), where plaintiff would sell the clinic and its equipment to defendant
for Php 15,000,000.00.2. Respondent, Victoria Secreto, of legal age, married and a
resident of Passi City, Iloilo, Philippines. Defendant may be served with summons and
other processes of the Honorable Court at her stated addresses;Plaintiff,

-versus- Civil Case No. ___

For: SPECIFIC PERFORMANCE

FERNANDO MARTIN,
Defendant.

x---------------------------------------------------------x

. Sometime in February 2018, Mrs. Victoria Secreto (Respondent) met with was then
couple Sharmaine Mendoza and Val Ibulgar at a restaurant near University of San
Agustin. The couple agreed that they will get Mrs. Secreto as their wedding coordinator
for they have known each other since high school and the fact that Mrs. Secreto is best
friends with Ms. Mendoza.
This refers to the Preliminary Assessment Notice received by this Corporation on
__________________, informing hereof of the deficiency Income tax, Value Added Tax,
Expanded Withholding Tax for the Taxable Year 2014.

apter, P. R., & Inaneditedvolume, J. C. (2001). Scientific research papers provide

evidence of frustration with giant style manuals. In P. Z. Wildlifeconservation, R.
Dawkins, & J. H. Dennett (Eds.), Research papers are hard work but boy are they good
for you (pp. 123-256). New York, NY: Simon & Schuster.
Qosenberg, Morris. (1994, September 11). This is how you cite an online news article
that has an author. The Washington Post. Retrieved from
http://www.washingtonpost.com/dir/subdir/2014/05/11/a-d9-11e3_story.html
* On p. 189, the 6th ed. manual says “We recommend that when DOIs are available, you
include them”—so you can skip the DOI if you can’t find it. Footnotes

determined that there exists sufficient basis to assess the taxpayer for any deficiency tax
or taxes, the said Office shall issue to the taxpayer a Preliminary Assessment Notice
(PAN) for the proposed assessment. It shall show in detail the facts and the law, rules
and regulations, or jurisprudence on which the proposed assessment is based
If the taxpayer fails to respond within fifteen (15) days from date of receipt of the PAN,
he shall be considered in default, in which case, a Formal Letter of Demand and Final
Assessment Notice (FLD/FAN) shall be issued calling for payment of the taxpayer's
deficiency tax liability, inclusive of the applicable penalties.”
Please be informed that the herein taxpayer is availing Section 228 of Republic Act 8424,
as amended otherwise known as the National Internal Revenue Code of 1997, and
Section 3.1.4 of Revenue Regulations 18-2013, herein quoted the applicable provisions,
to wit:

“SEC. 228. Protesting of Assessment. - When the Commissioner or his duly authorized
representative finds that proper taxes should be assessed, he shall first notify the
taxpayer of his findings x x x
x x x Within a period to be prescribed by implementing rules and regulations, the
taxpayer shall be required to respond to said notice. If the taxpayer fails to respond, the
Commissioner or his duly authorized representative shall issue an assessment based on
his findings. x x x”
“SECTION 3. Due Process Requirement in the Issuance of a Deficiency Tax Assessment.
-

Pch
Business Name
Address

REPLY

February , 2018
Regional Director
Bureau of Internal Revenue
Revenue Region

Sir/Madame;

This refers to the Preliminary Assessment Notice received by this Corporation on

__________________, informing hereof of the deficiency Income tax, Value Added Tax,
Expanded Withholding Tax for the Taxable Year 2014.

apter, P. R., & Inaneditedvolume, J. C. (2001). Scientific research papers provide

evidence of frustration with giant style manuals. In P. Z. Wildlifeconservation, R.
Dawkins, & J. H. Dennett (Eds.), Research papers are hard work but boy are they good
for you (pp. 123-256). New York, NY: Simon & Schuster.
Qosenberg, Morris. (1994, September 11). This is how you cite an online news article
that has an author. The Washington Post. Retrieved from
http://www.washingtonpost.com/dir/subdir/2014/05/11/a-d9-11e3_story.html
* On p. 189, the 6th ed. manual says “We recommend that when DOIs are available, you
include them”—so you can skip the DOI if you can’t find it. Footnotes like this aren’t
appropriate in a real references section.

Footnotes
1 Some professional journals ask authors to avoid using footnotes. In an undergraduate
paper they are almost never necessary.

References
Ajournalarticle, R. H., Spud, P. T., & Psychologist, R. M. (2016). Title of journal article
goes here. Journal of Research in Personality, 22, 236-252. doi:10.1016/0032-
026X.56.6.895*
B’Onlinesourcesareconfusing, S. O. (2010). Search for answers at apastyle.org and
include issue numbers after volume numbers when there is no DOI. Journal of Articles
Without Digital Object Identifiers, 127 (3), 816-826.
Cmagazinearticle, B. E. (2009, July). Note the last names on this page: Each source type
has to be formatted in a different way. [Special issue]. Prose Magazine, 126 (5), 96-134.
Dbookreference, S. M., Orman, T. P., & Carey, R. (1967). Google scholar’s “cite” feature
is usually accurate and time-saving. New York, NY: Pearson.
Citations and References
Check your assigned reading materials for rules about citations (which occur within the
text of the paper) and references (which are listed in their own separate section at the
end of the paper). Remember that you can find a lot of answers to formatting questions
with a careful search. When you’re looking at information online, check the source, and
consider whether the information might refer to an older edition of APA format. When
in doubt, follow the latest edition of the APA manual.
About a References Section

The major components of your paper (abstract, body, references, etc.) each begin on a
new page. These components begin with centered headings at the top of the first page.
(You can see how major components of text get divided in this freely available sample
document: http://www.apastyle.org/manual/related/sample-experiment-paper-1.pdf
). Some papers have multiple studies in them so the body could have multiple sections
and subsections within it.
Sections can have subsections with headings. For example, a Method section might
have Participants, Materials, and Procedure subsections if there are enough details to
explain to warrant such headings. The sixth edition of the APA manual, unlike earlier
editions, tells you to bold some headings. Below are examples.
Heading Level 1
Heading Level 2
An abstract is a single paragraph, without indentation, that summarizes the key points
of the manuscript in 150 to 250 words. For simpler papers in Paul Rose’s classes, a
somewhat shorter abstract is fine. The purpose of the abstract is to provide the reader
with a brief overview of the paper. When in doubt about a rule, check the sixth edition
APA style manual rather than relying on this template. (Although I prefer only one
space after a period, two spaces after a period are suggested by the sixth-edition APA
manual at the top of page 88.) This document has a history that compels me to give
credit where it’s due. Many years ago I downloaded a fifth-edition template from an
unspecified author’s web site at Northcentral University. I modified the template
extensively and repeatedly for my own purposes and in the early years I shared my
highly-modified templates only with my own students. By now, I have edited this
document so many times in so many ways that the current template bears virtually no
similarity to the old
April 21, 2021
Northcentral document. I want to be clear, however, that I am in debt to an unknown author who
spared me the inconvenience of having to create my own templates from scratch.
Keywords: writing, template, sixth, edition, APA, format, style, self-discipline
Title of Paper Gets Repeated Here Exactly As It Appears On The First Page
This is where the body of your paper begins. Note that the title of your paper appears at the top of your
introduction even though other sections begin with headings like “Method”, “Results” and so on. The
rest of the text in this template provides hints about properly generating the parts of your APA-
formatted paper. Notice that there is no extra spacing between the paragraphs or sections.day of
__________________, 2010 at Cotabato City (For Datu Piang, Maguindanao), personally appeared
___________________________________________ Known to be the same executed the foregoing
instrument and acknowledge to me the same is his/her free and voluntary act and deed. WITNESS MY
HAND AND NOTARIAL SEAL. Doc No. : _______ Page No. : _______ Book No. VII Series of 201
Dear Atty.

We respectfully submit this SWORN COMMENT in reference to the Order to

Comment issued by your good Office dated March 25, 2021. This is with regard to the
letter-complaint of Mr. a purchaser of Unit Project in City (the “Unit).

In
 ereby acknowledge from the
Vendee, by and to the partial
satisfaction of the Vendor, said Vendor
HEREBY SELLS, TRANSFER AND
CONVES unto the Vendee, his heirs,
assigns and successors in interest, that
certain Motor Vehicle and more
particularly described as follows:
MAKE/SERIES :
____________________________ TYPR
OF BODY :
____________________________
MODEL :
____________________________
MOTOR No. :
____________________________
CHASSIS No. :
____________________________ PLATE
No. : ____________________________
COLOR :
___________________________Very
truly yours,

ANDRES CALIZO II
AVP/Area General Manager
Filinvest Land, Inc.

SUBSCRIBED AND SWORN to before me this ___ day of ____________, 2021 at

City by Andres Calizo II who appeared before me and exhibited to me his competent
evidence of identity - TIN 204-079-359-000, issued by the Bureau of Internal Revenue.

Doc. No. _____;

Page No. _____;
Book No. _____;
Series of 2021.

Cc: Mr.
@outlook.com