Some ten years ago, I remember a press release from the bureau that they have hired a new breed of young, competent, intellectual Certified Public Accountants. I was tempted to apply. I've talked to an examiner my age recently who claimed to be one of the new breed but I guess, they are corrupted just the same and even worse. They can be rude sometimes, you just need to put your foot down and convey a message that you know better than them (at the same time, don't forget to kiss ass). Sometimes, I get so tempted to set them up and bust them but I'm not brave enough to make a scene.
In any negotiation, over used lines go like these:
- "may cut pa kasi sa taas" taas could mean, as high up as the President of the republic.
- "we're having a revamp, let's settle this so it will be removed from my inventory."
- "in our division, we don't accept anything below a million."
- "how much are you willing to pay?"
- "20% lang may recibo, so it can't be less than x amount"
I once talked to a deputy commissioner about a haphazardly prepared assessment, the only assurance he could give me was to tell that examiner "times have changed", has it?
Recently, the bureau has issued RMO 62-2010 prescribing the supplemental guidelines on the electronic issuance of Letters of Authority (LA) and related audit policies and procedures; a first attempt to monitor examinations. If you have not received an electronic LA for taxable year 2009 onwards, you have the right not to entertain revenue officers.