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Date:      Fri, 29 May 2015 03:41:57 +0200
From:      Jhie Tejada <jhie.powermax@yahoo.com.ph>
To:        perl@freebsd.org
Subject:   TOP SECRETS OF HANDLING BIR AUDIT: Surefire Ways To Save on Tax - June 19
Message-ID:  <24f8a4bc92329b94552ed2ca3e9acb26@smtp.ymlp13.net>

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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

_____________________________
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--b1_24f8a4bc92329b94552ed2ca3e9acb26--



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