Immigration Memorandum Circular No. SBM 2013-003

Articles

Honorable Secretary of Justice (SOJ) Leila M. de Lima approved Immigration Memorandum Circular No. SBM 2013-003 on 23 December 2013 which was recommended by Bureau of Immigration (BI) Commissioner Siegfred B. Mison. Said issuance provides for the policies and guidelines on the extension and updating of temporary visitor’s visa (TVV).

Allowable Extensions

Foreigners admitted under Section 9 (a) of the Philippine Immigration Act (PIA) of 1940, as amended, or Executive Order No. 408, as amended, may extend their authorized stay every two (2) months for a total stay of not more than:
a) Twenty-four (24) months for visa-required nationals; and
b) Thirty-six (36) months for non-visa required nationals.

The said periods shall be counted from the date of applicant’s latest recorded arrival.

Foreigners with Derogatory Records

Foreigners included in the Bureau’s derogatory list shall be allowed to extend/ update their authorized stay as temporary visitors; Provided that, their inclusion in the derogatory list is not on the ground of having overstayed in the country.

Restrictions on Extension/Updating

The following applications for extension/ updating, accompanied by a sworn written explanation stating valid grounds and/or justifications with supporting documents, shall require the approval of the Commissioner:
a) Extensions of stay beyond the maximum allowable stay prescribed in Section 2 hereof; and
b) Foreigners who have overstayed for more than six (6) months but not exceeding twelve (12) months regardless if their stay is within the maximum allowable period.

Acquisition of Appropriate Visa/Permit

Foreigners may be granted an extension beyond the maximum allowable period provided that they shall secure appropriate visas/ permits during such extension and have not overstayed in any given period.

Overstaying Foreigners

Foreigners who have overstayed for twelve (12) months or less but have been in the country beyond the maximum allowable period already may be permitted to update their stay with order to leave the country within fifteen (15) calendar days therefrom and their names may be included in the Bureau’s blacklist upon the discretion of the Commissioner; Provided that, the Commissioner, in the exercise of sound judgment, may allow such foreigners to update and extend their stay taking into consideration their Filipino lineage, medical condition, minority and other analogous circumstances.

Foreigners who have overstayed for more than twelve (12) months regardless if their stay is within the maximum allowable period or those found to be overstaying by virtue to a complaint or Mission Order regardless of the period shall be referred for deportation.

Payment

In addition to the extension/ updating fees and other charges, the concerned foreigners shall be required to pay all immigration arrears imposed by Republic Act No. 562, as amended.

www.immigration.gov.ph/234-honorable-secretary

Tax evasion in the Philippines, hurts the common people the most.

Tax evasion appears to be common in the Philippines, along with most other countries. However, I am making a point on this one, as I feel that Tax evasion that hurts so many people who are classed as being in REAL poverty, is WRONG.

The Philippines needs more tax revenue to help bring it forward and out of the poverty level, experienced by so many of its population.

Those in the Middle and Upper Classes who create and use Tax Avoidance to better themselves at the expense of the poor, should not be protected from any prosecution. Nor should anyone.

The Bureau of Internal Revenue [BIR] has schemes in place to make it beneficial for individuals to report any tax evaders and get a reward for doing so.

This reward is 10% of the amount that the company has to repay in any tax payments avoided, and any penalties incurred.

Why should people report tax evaders?

These three scenarios allow YOU to reason out for yourself, why or why not, YOU should report these people.

This is what SHOULD happen.

The business charges you the 12% VAT, and passes it on to the Government for use in public spending (Education, Roads, Hospitals, etc) for the benefit of ALL Filipinos.

This is what sometimes happens:

The business charges you the 12% VAT, but then keeps it for themselves, without forwarding it for public spending purposes (Tax Evasion).
The result:  The business owner profits at the expense of the Filipino general population.

This is what could happen:

The business charges you the 12% VAT, but then keeps it for themselves, without forwarding it for public spending purposes (Tax Evasion).  YOU report them, and the BIR prosecutes and collects unpaid taxes and fines.  90% of these funds go into the public funds for spending on public needs, and 10% goes to you as a reward (Maximum 1 million pesos).

The result:  The business owner ends up paying correctly, but with penalties; the Filipino general population get 90% of what they had been robbed off; and YOU get 10% for helping to rectify the situation.

Remember this:

Remember, this 12% VAT is public money, belonging to the Filipino people and to be spent for the benefit of the Filipino Population.

Those who say it is OK to steal it, are really saying: it is OK to steal from the Filipino Population, ie: YOU !

How much is being stolen by Tax Evasion in the Philippines?

If we assume there are 1 Million businesses, and every business steals just 24 pesos per year, in this form of tax evasion,  then the Filipino Population loses out on 24 Million pesos of public spending works. That is JUST 24 peso per year each business !!

What if they steal JUST 24 pesos per day each… That could add up to 8.76 Billion pesos per year…

How to Report Tax Evasion in the Philippines

The Philippines Bureau of Internal Revenue (BIR), is a government agency whose primary function is to collect taxes. to be used for the enhancement of life for all Filipinos.

• An online complaint facility for Non-Issuance of Official Receipts can be seen at: bir.gov.ph/…/ecomplaint-no-or.html
• An online complaint facility for Tax Evaders can be seen at: bir.gov.ph/…/ecomplaint-r-a-t-e.html
• An online complaint facility to file a complaint against a BIR employee can be seen at: bir.gov.ph/…/ecomplaint-faqs.html
• The Enhanced BIR’s eComplaint System can be seen at: bir.gov.ph/…/ecomplaint-home.html