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--------------------COURSE OUTLINE--------------------
A. POWERS OF CIR and BIR
1. Power to examine books and records of taxpayers
2. Power to issue subpoena duces tecum
3. Power to issue deficiency tax assessments and to collect assessed taxes
B. DUTIES OF TAXPAYERS
1. To register with the proper BIR office as a person and the taxes to which he/it is liable;
2. To register the books of accounts and accounting records;
3. To issue registered invoices and receipts;
4. To file returns and pay taxes.
C. BIR AUDIT OFFICES
1. National Office
a. Large Taxpayers Audit Division (Regular and Excise)
b. National Investigation Division
2. Regional Office
a. Revenue District Office/Large Taxpayers District Office
b. Special Investigation Division
c. Office Audit Section, Assessment Division
D. SELECTION OF TAXPAYERS FOR AUDIT
1. Selection Criteria for 2010, 2009, and 2008
E. BOOKS OF ACCOUNTS
1. Computerized, loose leafs, or manual
a. Reports to BIR at year-end
2. Books of accounts for income tax
a. Head Office and Branch(es)
b. Contractors
c. Professionals
2. Books of accounts for VAT
a. Subsidiary Sales Journal
b. Subsidiary Purchases Journal
F. ACCOUNTING RECORDS
1. Authority To Print (HO and branches)
2. Sales invoices (VAT and NV)
a. Mixed invoices
b. CRM/POS invoices
c. Delivery Receipts
3. Official receipts (VAT and NV)
a. Mixed receipts
b. Provisional receipts
c. Statement of Accounts/Billing Invoices
4. Bank records (R.A. 1405)
G. TAX RETURNS AND DECLARATIONS
1. Income tax
Withholding tax
2. Transfer taxes
3. VAT
4. OPT
5. Excise taxes
6. DST
H. ATTACHMENTS TO RETURNS AND OTHER RECORDS
1. Audited Financial Statements and Auditor’s adjusting entries
2. SLS/SLP
3. SAWT/MAP (BIR Forms 2307 and Secondary Evidence)
4. Alpha List of Compensation Payments
5. Summary List of Importations
6. Inventory List
7. List of Lease Contracts
8. Sworn Statements on Certain Income Payments
9. Letter designating corporation as LT or Top 20,000 Corporation
I. AUDIT NOTICES
1. LA
2. TVN
3. LN
J. CONDUCT OF TAX AUDIT AND REPORTING REQUIREMENTS
1. Types of tax audit
a. Regular audit (civil liability)
b. RATE audit (criminal action)
c. Conglomerate audit
d. Special audit (Task Force, special team, etc)
K. ASSESSMENT OF DEFICIENCY TAXES
1. Income tax and withholding taxes
2. VAT
3. OPT
4. Excise taxes
5. DST
------------------RESOURCE SPEAKER------------------
ATTY. VICTORINO MAMALATEO
-LL.M (Harvard), LL.B. (MLQU), MBA (UE), BBA-CPA (UM)
-Author, Philippine Income Tax Reviewer on Taxation
-Co-Author, The Value Added Tax In The Philippines
-Pre-Week Bar Reviewer, Ateneo de Manila University (1995)
-Professor of Law, University of the Philippines (1989-present)
-CREBA, De La Salle University-Saint Benilde (2002-2004)
-Senior Tax Consultant (2001 to date); Managing Head Tax Division (1994-2001); Punongbayan and Araullo, CPAs
-Assistant Commissioner (Assessment) : Bureau of Internal Revenue
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Please call us for reservation or inquiry
Look for KAYE or RANDOLF
Landline: 470-1055 / 470-1057
Mobile: 0905-336-4486
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or fill out the registration form below and fax it back to us
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-----------------SEMINAR INVESTMENT----------------
(Inclusive of seminar kit, certificate, lunch and am/pm snacks)
Early Bird Rate - P 4,395.00 + VAT (until April 26, 2012)
Regular Rate – P 4,695.00 + VAT (starting April 27, 2012)
Group Rate - P 3,995.00 + VAT per pax (5 pax or more)
No. of PaxConference FeeDiscountNet Conference Fee
per Paxper pax
________ Php_________ + VATPhp_____ Php__________ + VAT GRAND TOTAL Php __________
Name of Participants
1. __________________________ 6._____________________________
2.__________________________ 7._____________________________
3.__________________________ 8. _____________________________
4. _________________________ 9. _____________________________
5. _________________________ 10. ____________________________
Company Name____________________________________________
Address__________________________________________________
Tel Nos_______________________Fax_________________________
AUTHORIZING OFFICER / CONTACT PERSON:
MR./MS. ___________________________________
POSITION __________________________________
EMAIL _____________________________________
CEL NO. ___________________________________
SIGNATURE _________________________________
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Please call us for reservation or inquiry
Look for KAYE or RANDOLF
Landline: 470-1055 / 470-1057
Mobile: 0905-336-4486
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IN-HOUSE SEMINARS:
1. Sales
2. Customer Service
3. Leadership
4. Teambuilding
5. Collection
Please call Jenn at 470-1055
EVENTS MANAGEMENT
Please call Nikki at 470-1055
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THANK YOU!
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