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SMR - Itr

The document is a statement of responsibility from the proprietor Elvie Milo Ratonel for the income tax return of their business for the year ending December 31, 2017. The proprietor takes responsibility for all information and representations in the tax return as well as accompanying financial statements and other tax returns filed for the period. The proprietor affirms that the financial statements and tax return are complete, correct, and in accordance with Philippine tax law and accounting standards.

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Jasper Andrew Adjarani
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1K views1 page

SMR - Itr

The document is a statement of responsibility from the proprietor Elvie Milo Ratonel for the income tax return of their business for the year ending December 31, 2017. The proprietor takes responsibility for all information and representations in the tax return as well as accompanying financial statements and other tax returns filed for the period. The proprietor affirms that the financial statements and tax return are complete, correct, and in accordance with Philippine tax law and accounting standards.

Uploaded by

Jasper Andrew Adjarani
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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STATEMENT OF PROPRIETOR’S RESPONSIBILITY

FOR INCOME TAX RETURN

The Proprietor, ELVIE MILO RATONEL, is responsible for all information and
representations contained in the income tax return for the year ended December 31,
2017. The Proprietor is likewise responsible for all information and representations
contained in the financial statements accompanying the income tax return. Furthermore,
the Proprietor is responsible for all information and representations contained in all the
other tax returns filed for the reporting period, including, but not limited to, the value
added tax and/or percentage tax returns, withholding tax returns, documentary stamp
tax returns, and any and all other tax returns.

In this regard, the Proprietor affirms that the attached audited financial statements for the
year ended December 31, 2017 and the accompanying income tax return are in
accordance with the books and records, and are complete and correct in all material
respects. The Proprietor likewise affirms that:

a) the income tax return has been prepared in accordance with the provisions of the
National Internal Revenue Code, as amended, and pertinent tax regulations and
other issuances of the Department of Finance and the Bureau of Internal
Revenue;
b) any disparity of figures in the submitted reports arising from the preparation of
financial statements pursuant to financial accounting standards and the
preparation of income tax return pursuant to tax accounting rules has been
reported as reconciling items and maintained in the books and records in
accordance with the requirements of Revenue Regulations No. 8-2007 and other
relevant issuances;
c) the Proprietor has filed all applicable tax returns, reports and statements required
to be filed under Philippine tax laws for the reporting period, and all taxes and
other impositions shown thereon to be due and payable have been paid for the
reporting period, except those contested in good faith.

ELVIE MILO RATONEL


Proprietor

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