Date: Tue, 16 Jun 2015 07:31:08 +0200 From: Jhie Tejada <jhie.powermax@yahoo.com.ph> To: zope@freebsd.org Subject: LASTCALL:TOP SECRETS OF HANDLING BIR AUDIT: Surefire Ways To Save on Tax - June 19 Message-ID: <cf28757257148d102168dca951431642@smtp14.ymlpsrv.net>
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--b1_cf28757257148d102168dca951431642 Content-Type: text/plain; charset = "utf-8" Content-Transfer-Encoding: quoted-printable --------------------------------------------------------------------------= ------ This email newsletter was sent to you in graphical HTML format. If you're seeing this version, your email program prefers plain text = emails. You can read the original version online: http://ymlp255.net/z9oTRz --------------------------------------------------------------------------= ------ A. POWERS OF CIR and BIR * Power to examine books and records of taxpayers * Power to issue subpoena duces tecum * Power to issue deficiency tax assessments and to collect assessed taxes B. DUTIES OF TAXPAYERS * To register with the proper BIR office as a person and the taxes to which he/it is liable; * To register the books of accounts and accounting records; * To issue registered invoices and receipts; * To file returns and pay taxes C. BIR AUDIT OFFICES * National Office a. Large Taxpayers Audit Division (Regular and Excise) * Large Taxpayers Audit Division (Regular and Excise) * National Investigation Division 2.Regional Office * Revenue District Office/Large Taxpayers District Office * Special Investigation Division * Office Audit Section, Assessment Division D. SELECTION OF TAXPAYERS FOR AUDIT * Selection Criteria for 2010, 2009, and 2008 E. BOOKS OF ACCOUNT 1.Computerized, loose leafs, or manual * Reports to BIR at year-end 2.Books of accounts for income tax * Head Office and Branch(es) * Contractors * Professionals 3.Books of accounts for VAT * Subsidiary Sales Journal * Subsidiary Purchases Journal F. ACCOUNTING RECORDS 1. Authority To Print (HO and branches) 2. Sales invoices (VAT and NV) * Mixed invoices * CRM/POS invoices * Delivery Receipts 3. Official receipts (VAT and NV) * Mixed receipts * Provisional receipts * 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=E2=80=99s 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 * Regular audit (civil liability) * RATE audit (criminal action) * Conglomerate audit * 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. DS 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-to date) * CREBA, De La Salle University / St. Benilde (2002-2004) * Senior Tax Consultant (2001-to date); * Managing Head, Tax Division (1994-2001); Punongbayan & Araullo, CPAs * Assistant Commissioner (Assessment): Bureau of Internal Revenue For More Details / Inquiry / Reservation, Please call us Ms. Jhie Tejada Marketing Officer Tele Fax: 470-5542 / 505-1584 or Call/Text: 0921-7742347/ 0906-4798186 Email: jhie.powermaxph@yahoo.com Date : June 19, 2015 Time : 9:00am - 5:00pm Venue : RCBC Plaza Makati (Inclusive of seminar kit, certificates and am snacks, lunch and pm snacks) Super Saver Rate Php 3,995 + VAT (Until June 5) Early Bird Rate Regular Rate Php 4,695 + VAT Php 4,995 + VAT (June 6 - 12) (starting June 13) Group Rate Php 4,395 + VAT per pax (5 pax or more) For your convenience, you may deposit your payment at any branch of BANCO DE ORO (BDO) Account Name:Powermax Consulting Group Inc. Account Number: 4950214023 BANK OF THE PHILIPPINE ISLAND (BPI) Account Name: Powermax Consulting Group Inc. Account Number: 4021-0138-68 Branch: Robinsons Equitable Tower Ortigas Please fax a copy of the validated deposit slip with your company details to 470-5542 or email a scanned copy to jhie.powermaxph@yahoo.com. Official Receipts are to be given on the day of the seminar. "We Accept All Major Credit Cards." ATTENTION TO Ms. JHIE TEJADA: Top Secrets of Handling BIR Audit June 19, 2015 Name Of Participants: 1. _____________________ Email/Mobile: __________________ 2. _____________________ Email/Mobile: __________________ 3. _____________________ Email/Mobile: __________________ 4. _____________________ Email/Mobile: __________________ 5. _____________________ Email/Mobile: __________________ AUTHORIZING OFFICER / CONTACT PERSON: Company Name Mr./Mrs. __________________________________________________________ Address Position __________________________________________________________ Tin # Email __________________________________________________________ Telephone Mobile __________________________________________________________ Fax Signature __________________________________________________________ POLICIES ON REGISTRATION * To avail of the EARLY BIRD DISCOUNT, payment should be made no more than five (5) days after registration. * For the seminar fee to be refunded, cancellation should be made not less than four (4) days before the date of the workshop. * Certificates will be given only to those who have actually attended the seminar. Those who register and pay but will not attend the workshop will be given handouts but not certificates. * The materials for this seminar are protected. Any form of audio, video or image recording of the seminar or PowerPoint slides used by the speaker is strictly prohibited. * Only the handouts will be given by the speaker. He / she is not obliged to provide a copy of other training materials like the Powerpoint file. * Companies / Organizations / Individuals with business(es) competitive with the businesses of Powermax Consulting Group (i.e., seminars, training, consultancy, and the like) are not allowed to register unless with written consent by the management of Powermax. Full disclosure of business line in registration is required. If anyone registers without full disclosure, and it is discovered that his business or one of his businesses is competitive with that of Powermax, his registration will be forfeited. * If the seminar is cancelled because of unusual or unforeseeable circumstances or force majeure, Powermax will either refund the seminar fees paid by the participants / participating companies (but not the incidental costs such as transportation, plane tickets, hotel accommodation, per diem, and the like) or roll over the payment for other seminars of Powermax (provided that the seminar fee is the same or the difference will be rectified) depending on the preference of the participants / participating companies. Kindly email back this reservation form to us at jhie.powermaxph@yahoo.com or fax it back to us at (02) 470-5542 to ensure your seat is reserved to this program. WE CAN CUSTOMIZE PROGRAMS BASED ON YOUR COMPANY'S TRAINING NEEDS * SALES * CUSTOMER SERVICE * LEADERSHIP * TEAMBUILDING * COLLECTION Instead of the usual headaches, let us manage your events. We can also provide the following: * TALENTS (Emcees, Singers, Dancers, Bands, Models) * STAGE DESIGN * SOUNDS AND LIGHTS * PROGRAM * FOOD/VENUE * VIDEO COVERAGE * EVENT MARKETING For More Details / Inquiry / Reservation, Please call us Ms. Jhie Tejada Marketing Officer Tele Fax: 470-5542 / 505-1584 or Call/Text: 0921-7742347/ 0906-4798186 Email: jhie.powermaxph@yahoo.com If you think your friends may benefit from this training program, please feel free to pass. THANK YOU! The Management Unit 104 Corinthian Executive Regency Ortigas Road, Ortigas Center, Pasig City _____________________________ Unsubscribe / Change Profile: = http://ymlp255.net/ugjmybuwgsgwuyjjwgqqemggmywuys Powered by YourMailingListProvider --b1_cf28757257148d102168dca951431642 Content-Type: application/octet-stream; name="REGISTRATION FORM-TOP SECRETS.docx" Content-Transfer-Encoding: base64 Content-Disposition: attachment; filename="REGISTRATION FORM-TOP SECRETS.docx" UEsDBBQABgAIAAAAIQAzCrpgzQEAANEHAAATAAgCW0NvbnRlbnRfVHlwZXNdLnhtbCCiBAIooAAC AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA 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