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Om = Bon rerodhear? ~ = PART 1- SAGKGROUND INFORMATION OF TAXPAYERIFILER, Taper ontcan Rober) eB & RoOC=ee - enone oo oe Om een ane a Oriente Hfo oat en ansoovern) 41 era ares = 2 cen rs = r 15 cone gain) 1 conta ae Soe Soe nn Ft imate eae eee one ven emer nena Swot Mimsinae EORMETEALMTE Om Faery tome” patent peep =e Biker em fist eee es 22a © thir onan nae 24h fcr a PART W- TOTAL TAX PAYABLE ercren cnn etcen sons asm ate, ee Pa ate be ono or cc —s 28 arnt ax pyaiei Overpayment am 24 Lass m2) —s a ‘Ni Paras 27 ere = —— 28 svomne —— 29 conerorise — 30 rn Perinat Yr 27 16 29) <= 94 Toa Amount PayatterOverpayrert(imct tos 28 a 20) a — 32 agoragte Amour PyabntOverpayert) (Sant tar 2 an 3) — [reverent mmo (bx ony (Cnet coe rac, he sare ea) 2 Fae Saal Sea aR NTN RTO £33 ube ot achat‘4701, Annual Income Tax Return -tmary20%8,enc9) | Individuals (including MIXED Income Eamen), Estates and Trusts } ‘poe TOV OWENS PZ "PART IV- Background Information of Spouse FT SpminosTosoye Soca Norber TO Eat 5 nr Souse Type Deere 4 Aras Tox Cnde O70) © momen neat (ate aren eeiee 1 overs ame (Last Nara Fit Name, Mle Nar) ee eee [5 commenter = 7 cnsanene 8 coming Foren Tex Cost? om on 1 Fanon mre peat) 10 nce EXEMPT Wom nce Ta? ©." 6m 1 ie bat SPECIALPREFERENTIAL RATE? om om [tyes ou a corctnaon of ALL ates per Tax Regie Par I} yeu lout eae commotion of ALL ates per Tax Regn Pat — 412A Method o Desucton (ove ena) Stace poem etonr meager rt cme en PE PART V- Computation of Tax ie ics Capron Wie sd VOI AN Ae Se reo = = ou Gross Cagoraton and Tol iax Wane I the Vangajarand Gna 96ers Sotasa” " snaear ses nesemsmsoweeyesewsees 5 tee Net Oprting Love Cory Ore NCLCO) im Pat Vasa eotanaen 16 Tom AownteRermnd Dodnctone (Sermo heme 13 19 17 Optont Sars Seon (80) 08 oe 1) 18 encase) aed ar 2 eae Nm 6 LS: a 10 Lets ha 17)Fh | TONOLISENES PS £8 Toul NCLCO-tmpyerer (Sum ftme 40 7) oat etal. SAPw2gls 5 Toe nr Fx (Sue tome 64 oF B22, FR Ta aaa RST ‘on Payments orth Fit Tes) Quaers hea Tax Wt eth rat Tyee) uae recta Tx obed pr Bt Farm Ne, 2916 En Paced aes “Tn Peid im an Prev Fld 4a Amand Rta Foren Tex Crate, fapecate ‘Spee! Tax Crea, appeal Pe ‘hor Tox CoaatPoyrmntapety) WARS A iar ce as Oferian Due i 6 arr tm 6 Xa ae sn as Tat atl or opal Mine emzed Cece 2x. sen 7B a TE enim sccm Tax Rae (Sum often fan 2) an: Txt (2 a te (7a e172 {5 Tax Rote timer ore Spel Tx rv am 3 Lass Hem)‘ATTY. RANDY B. BLANZA, CPA Lawyer Notary Public « Certified Public Accountant PRC/BOA Accreditation No: 2924 TIN: 925-955-425 BIR Accreditation No. 10-002104-001-2022 INI AUDI IRS REPORT R. RONA EATERY & RONA WATER REFILLING STATION Rey B. Rona - Proprietor 2/F Wet Market Extension, General LunaStreeet, Divino Rostro, Tabaco City, Albay = Report on the Financial Statements I have audited the accompanying Statement of Financial Position of R. RONA EATERY & RONA WATER REFILLING STATION and the accompanying Statement of Operations and Cash Flows Statement as of December 31, 2022 and for the year then ended. Management Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Philippine Financial Reporting Standards. This responsibilty includes: designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying ‘appropriate accounting policies; and making accounting estimates that are reasonabie in the circumstances. Auditor's Responsibility My responsibilty is to express an opinion on these financial statements based on my audit conducted my ‘audit in accordance with Philippine Standards on Auditing. Those standards require that | comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. ‘An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the aucitor's judgment, including the assessment of the risk of material misstatement of the financial staternents, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the Circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. | believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis of my audit opinion. Opinion In my opinion, the financial statements present fairy, in all material respect, the Statement of Financial Position of R. RONA EATERY & RONA WATER REFILLING STATION and the accompanying Statement of Operations and Cash Flows Statement as of December 31, 2022 and for the year then ended in accordance with Philippine Financial Reporting Standards for Small and Medium-sized Entities or “PFRS for SMES". Report on the Supplementary Information Required Under Revenue Regulation 19-2011 and 15-2010. My audit was conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplementary information as required under Revenue Regulations 19-2011 and 15-2010 in the ‘Address: P-5, Bonafe Street, Malilpot, Albay ‘email: randyblenza2014@gmailcomNotes to financial statements is presented for purposes of filing with the Bureau of intemal Revenue and is not a required part of the basic financial statements, Such information is the responsibilty of Management. ‘The information has been subjected to audit procedures applied in our audit of the basic financial statements. In our opinion, the information is fairly stated in all materials respects in relation to the basic financial statements taken as a whole. March 16, 2023. "ion No, 2924 valid until 12/14/2024 ion No, 10-002104-001-2022 valid until 12/1/2024 PTR No. 1657724 / Malilipot, Albay January 3, 2023 Bonafe Street, Malipot, AlbayATTY. RANDY B. BLANZA, CPA Lowger * Notary Public» Certified Publ Accountant PRGIBOA Accreditation No: 2824 valid until 12/31/24 TIN: 925-955-425 BIR Accreditation No. 10-002104-001-2022 ENGAGEMENT LETTER R,RONA EATERY & RONA WATER REFILLING STATION Rey B. Rona- r ZF Wet Market Extension, General LunaStreeet, Divino Rostro, Tabaco City, Albay Sir/Madam Spenave Tequested that we audit the Statement of Financial Conditions ‘and the accompanying Statement of Sberations and Cash Flows Statement of R. RONA EATERY & Raven WATER REFILLING STATION as of py camber 31, 2022. We are pleased to confirm our acceptance eyo understanding of this engagement Ey, maeans ofthis letter. Our audit will be made with the objocane of nes ‘expressing an opinion on the financial statements, 2 reece company. This includes the maintenance of adequors accounting records Stine nal controls, the selection and application of aesounting Policies, and the safeguarding of the assets oe Company. As part of our audit process, wo wil renee eee ‘management written confirmation concerming representations made to us in connection with the weet IAs. 100k forward to full cooperation with your staff and we trust that they will make available to us whatever be blled oeumentation and other information are requested in connesten ‘our audit. Our fees, which will pe billed as work progresses, are based on the time requrca by the individuals assigned to the engagement Bs ut ofpocket expenses. Individual hourly rates vary ‘according to the degree of responsibilty involved Sr ane xPerionce and skill required. This letter willbe effective for oo year unless itis terminated, amended or superseded, IDY B. BLANZA, CPA Certificate No. 105852 ‘9889/ Malilipot, Albay 2022STATEMENT OF MANAGEMENT RESPONSIBILITY FOR ANNUAL INCOME TAX RETURN ( Pursuant to Revenue Regulations No. 3-2010 ) Jens regard, the undersigned affirms that the attached audited financial statements for the * YGer ended December 31, 2022 and the accompanying Annual Income Tak Retan sat ‘accordance or eee Docks and records of R. RONA EATERY & RONA WATER REFILLING STATION ‘complete (2) The Annual Income Tax Retum has been prepared in accordance with the Provisions of the Rational intemal Revenue Code, as amended, and pertinent tax regulations ond other ‘ssuances of the Department of Finance and the Bureau of Internal Revenue, (©) Any dsparty of figures in the submitted reports arising from the preparation of financial Statements pursuant to financial accounting standards and the preparation ofthe income ian (0) R RONA EATERY & RONA WATER REFILLING STATION has fied all applicable tax retums, March 16, 2023 R. RONA EATERY & RONA WATER REFILLING STATION 2F Wet Market Extension, General LunaStreeet, Divino Rostro, Tabaco City, Albay‘STATEMENT OF MANAGEMENT RESPONSIBILITY FOR FINANCIAL STATEMENTS ‘The management of R. RONA EATERY & RONA WATER REFILLING STATION is responsible for the preparation and the fair presentation of the financial statements including the schedules attached therein, for the year then ended, in accordance with the prescribed financial reporting framework indicated therein, and for such internal control as management determines is necessary to enable the Preparation of financial statements that are free from material misstatement, whether due to fraud of error. |n preparing the financial statements, the management is responsible for assessing the Company's ability to continue as a going concem, disclosing, as applicable matters related to going ‘concern and using the going concern basis of accounting unless management either intends to liquidate. the Company or to cease operations, or has no realistic alternative but to do so. ‘The owner is responsible for overseeing the Company's financial reporting process, The owner reviews and approves the financial statements including the schedules attached therein, and submits the same to the stockholders or members. ATTY. RANDY B. BLANZA, CPA, the independent auditor appointed by the owner, has audited the financial statements of the company in accordance with Philippine Standards on Auditing, and its report to the stockholders or members, has expressed its opinion on the faimess of presentation upon completion of such audit. March 16, 2023, RR. RONA EATERY & RONA WATER REFILLING STATION : 2/F Wet Market Extension, General LunaStreeet, Divino Rostro, Tabaco City, Albay By: RE NAR.RONA EATERY & R. RONA WATER REFILLING STATION Rey B. Rona 2nd Fir Wet Market Extension Gen. Luna St., Divino Rostro, Tabaco City STATEMENT OF FINANCIAL CONDITION As of December 31, 2022 ASSETS Current Assets: Cash Hand & In Bank P 721,139.49 Non-Current Assets: Motor P 76,000.00 Lgss: Accum-Depr'n. 53,200.00 _P 22,800.00 TOTAL ASSETS = Peano CAPITAL Rey B. Rona, Capital Beginning P 579,297.66 Add: Net Income 389,641.83 Total P 968,939.49 Less: Drawings 225,000.00 TOTAL CAPITAL 2735594R.RONA EATERY & R. RONA WATER REFILLING STATION Rey B. Rona 2nd Fir Wet Market Extension Gen. Luna St., Divino Rostro, Tabaco City CASH FLOWS STATEMENT For the Year Ended December 31, 2022 CASH FLOWS FROM OPERATING SERVICES ‘Net income/Loss P 389,641.83 Adjustment to reconcile net income to net cash provided by operating activities: Depreciation 7,600.00 “Amortization (specify) Changes in assets and liabilities Decrease (increase) in: Supplies used Inventories Increase(Decrease) in: Accounts payable Loan Payable ‘Net Cash provided by operating activities CASH FLOWS FROM FIANACING ACTIVITIES: Personal drawings (225,000.00) Proceeds from loans Payments of loans Capital Net Cash used in financing activities ‘Net increase in cash and cash equivalent 172,241.83 ‘Add: Cash January 1 ‘548,897.66 Cash and cash equivalent, December 31 721,139.49R.RONA EATERY & R. RONA WATER REFILLING STATION Rey B. Rona 2nd Fir Wet Market Extension Gen. Luna St., Divino Rostro, Tabaco City STATEMENT OF COMPREHENSIVE INCOME AND EXPENSES For the Year Ended December 31, 2022 Income Pp 881,986.08 Less: Cost of Services Direct Charges-Others 31,812.25 Total Gross Profit P (850,173.83 Less: Operating Expenses: Taxes & Licenses P 26,966.99 Salaries & Wages 60,000.00 SSS, & Philhealth Contribution 36,480.00 Fuel & Oil 147,366.45 Miscellaneous 8,500.00 Light & Water & Communication 105,218.56 Depreciation 76,000.00 Total Operating Expenses Pe 460,532.00 NET INCOME z 389,641.83‘turn Receipt Confirmation ebirforms-noreply @bir.gov.ph ([email protected] ph) [email protected] ‘Thursday, 16 March 2023, 04:12 pm GMT+8 This confirms receipt of your submission with the following details subject to validation by BIR: File name: 922656074000-1701v2018-122022 xml Date received by BIR: 16 March 2023 ‘Time received by BIR: 03:57 PM Penalties may be imposed for any violation of the provisions of the NIRG and issuances thereof, FOR RETURNS WITH TAX PAYABLE: Please pay through any of the following ePayment Channels: Land Bank of the Philippines Link.BizPortal + LBPATM Cards + Bancnet ATM/Debit Cards * PCHC PayGate or PESONeT (RCBC, Robinsons Bank, UnionBank, PSBank, BPI, Asia United Bank) DBP PayTax Online + Credit Cards (MasterCardiVisa) + Bancnet ATM/Debit Cards Unionbank of the Philippines. + Unionbank Online (for Unionbank Individual and Corporate Account Holders) ‘+ UPAY via InstaPay (For Individual Non-Unionbank Account Holders) ‘Taxpayer Agent Tax Software Provider-TSP + (Gcash/PayMaya/MyEG) This is a system-generated email. 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