Date: Fri, 5 Jun 2015 02:45:55 +0200 From: Pia <pia@powermaxph.com> To: test@freebsd.org Subject: LAST CALL: Handling BIR Audit - June 19, RCBC Plaza Makati Message-ID: <622ee43222b97b0281ad3c85aefacb7c@smtp5.ymlpsv.com>
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[-- Attachment #1 --] -------------------------------------------------------------------------------- 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://ymlp296.net/zOuUks -------------------------------------------------------------------------------- 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’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 * 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 PIA NAVARRO Tele Fax: 470-1054 or Call/Text: 0906-479-8244 Email: pia.powermaxph@yahoo.com (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 470-1054 or email a scanned copy to pia.powermaxph@yahoo.com Official Receipts are to be given on the day of the seminar. "We Accept All Major Credit Cards." TOP Secret of Handling BIR Audit June 19, 2015 / 9:00am - 5:00pm RCBC Plaza Makati Attention to Ms. Pia Navarro NAME OF PARTICIPANTS: 1. _______________________________________________ Email: _________________________________________ Mobile: ________________________________________ 2. _______________________________________________ Email: _________________________________________ Mobile: ________________________________________ 3. _______________________________________________ Email: _________________________________________ Mobile: ________________________________________ 4. _______________________________________________ Email: _________________________________________ Mobile: ________________________________________ 5. _______________________________________________ Email: _________________________________________ Mobile: ________________________________________ COMPANY INFORMATION: COMPANY NAME: _____________________________________ ADDRESS: ___________________________________________ TIN: _________________ Nature of Business: _____________ TEL: ____________________ FAX: _______________________ EMAIL: ______________________________________________ SIGNATURE: __________________________________________ Kindly email back this reservation form to us at pia.powermaxph@yahoo.com or fax it back to us at (02) 470-1054 to ensure your seat is reserved to this program. 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. 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 PIA NAVARRO Tele Fax: 470-1054 or Call/Text: 0906-479-8244 Email: pia.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 If you no longer wish to receive training advisory from Powermax Consulting Group, please click here ( http://click.icptrack.com/icp/relay.php?r=&msgid=0&act=11111&c=1246552&destination=http%3A%2F%2Fpowermaxph.com%2Funsubscribe%2F ) Powermax Consulting Group Inc. PIA NAVARRO Tele Fax : 470-1054 | Mobile: 0906-479-8244 Email: p ( mailto:info@powermaxph.com )ia.powermaxph@yahoo.com _____________________________ Unsubscribe / Change Profile: http://ymlp296.net/ugjmybuwgsgwbbqbmgqhqwggmessjw Powered by YourMailingListProvider [-- Attachment #2 --] ࡱ > D G C bjbj ^2 c c f f L + f < < < < < _ _ _ + + + + + + + $ - 0 8 ,+ _ _ _ _ _ ,+ < < # A+ " " " _ < < + " _ + " " : .' , ' < ?Qu 5! Z' * W+ 0 + d' R 0 ! 0 ' ' 0 Z) _ _ " _ _ _ _ _ ,+ ,+ " _ _ _ + _ _ _ _ 0 _ _ _ _ _ _ _ _ _ f : 4 REGISTRATION FORM: Attention to Ms. PIA Navarro Powermax Consulting Group Inc. Fill out the registration form below and FAX to 470 1054 Or email this form pia.powermaxph@yahoo.com TOP SECRETS OF HANDLING BIR AUDIT June 19, 2015 9:00am 5:00pm RCBC Plaza Makati ___ Super Saver Rate: P 3,995.00 + VAT (until June 5) /per pax ___ Early Bird Rate: P 4,695.00 + VAT (June 6-12) /per pax ___ Regular Rate: P 4,995.00 + VAT (starting June 13) / per pax ___ Group Rate: P 4,395.00 + VAT (5 pax or more) / per pax ====================================================== No of Participants: ________________________ Seminar Fee per pax: _____________________________+ 12% VAT Grand Total: _______________________________________ NAME OF PARTICIPANTS: (Please print the name/s legibly) _________________________________________________ Email/Mobile: ______________________________________________________ _________________________________________________ Email/Mobile: ______________________________________________________ _________________________________________________ Email/Mobile: ______________________________________________________ _________________________________________________ Email/Mobile: ______________________________________________________ _________________________________________________ Email/Mobile: ______________________________________________________ Company Name_______________________________________________________________________________________ Address_______________________________________________________________________________________________ TIN #: ____________________________________ Nature of Business: ______________________________ Tel No:_______ _______________________________ Fax_________________________________________ AUTHORIZING OFFICER / CONTACT PERSON: MR./MS. ______________________________ POSITION ______________________________ EMAIL ______________________________ CEL NO. ______________________________ SIGNATURE ______________________________ ============================= ====================== Payment Details: BANCO DE ORO - BDO GALLERIA Checks payable: Powermax Consulting Group Inc. Account#: 495 021 - 4023 (Please fax the deposit slip at 470 1055 /54) (Official Receipts to be issued at the venue) ============================= ====================== POLICIES ON REGISTRATION: To avail of the EARLY BIRD DISCOUNT, payment should be made no more thanfive (5) days after registration. For the seminar fee to be refunded, cancellation should be made not less thanfour (4) days before the date ofthe workshop. Certificates will be given only to those who have actuallyattended the seminar. Those who register and paybut 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 ofthe seminar orPowerPoint slides used by the speaker is strictly prohibited. Only the handouts will be given by the speaker. He / she isnot obliged to provide a copy of other trainingmaterials 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 companie. 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