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              Early Bird Deadline        CGBP                                                                                  

Friday, 5 October 2018 * 9:00AM to 5:00PM

To deal fairly and squarely with the tax authorities, we will not only teach you how to handle BIR tax audits. In this one-day training, you will know the taxpayer's rights that matter, understand the BIR's bases of assessment, how to craft a protest letter, what to do when the BIR padlocks your establishment according to Oplan Kandado, or when they enforce auction on your property for tax collection.

The program will also extensively cover the topics on the remedial actions a taxpayer can take from an administrative, judicial, procedural, and substantive perspective. Case facts will be presented to get a full understanding of the latest Supreme Court and Court of Tax Appeal rulings on different tax issues.

Attend this solutions-oriented approach to solve your tax problems!
 Limited Seats Only, Pre-Registration Required
Avail of the Early Bird &

   Contact Person: Kyra Villanueva
   Manila lines (+632) 556-8968 or 69
 Manila Telefax (+632) 842-7148 or 59
   Cebu lines (+63 32) 512-3106 or 07
   Baguio line (+63 74) 423-2914
   Legazpi line (+63 52) 736-0148
    Check:    ____________________________
   Training Investment is P9,980
   inclusive of Meals, Resource Kit, &
   Certificate of Attendance

Course Director & Lecturer:

Atty. Nicasio C. Cabaneiro, CPA
is an authority in the practice of taxation and commercial law with 40 over years of teaching experience and 25 years with bank of Philippine Islands capping his career as its Vice-President and Head of the Legal Services Division (1982 to 2007). He is a sought-after consultant and tax practitioner helping individual and corporate taxpayers across many industries solve their tax and legal issues. He finished his accounting degree (Magna Cum Laude) and his law degree (Cum Laude) at the San Beda College of Law.

Who Should Attend:

      • Business Owners
      • Entrepreneurs
      • Board Directors
      • Management Team
      • Lawyers
      • CPAs & Auditors
      • Tax Practitioners
      • Anyone who is
       interested to know how
       to handle and solve
       tax issues & problems


Tax Rights & Remedies for SMEs & Large Tax Payers

Manila Marriott Hotel, Pasay City, Philippines
9:00am to 5:00pm, Friday, October 5, 2018

Course Outline

I. Taxpayers' Rights That Are Useful When Dealing with the BIR - Salient Features

II. Oplan Kandado: What To Do When the BIR Padlock's Your Business Establishment

III. What a Taxpayer Need to Know About the BIR Organizational Structure and its Audit Jurisdiction
        A. District Split
        B. Newly Created Offices

IV. Understanding the BIR Tax Audit Programs
        A. For SMEs
        B. For Large Taxpayers

V. Relevant Information About Audit Notices to Examine Books
        A. Letter of Authority
        B. Tax Verification Notice
        C. Letter Notice

VI. What the BIR look for in an Audit & Common Pitfalls of Taxpayers

VII. Understanding BIR's Bases of Assessment

VIII. Assessment Processes
        A. Filing of Tax Return
                1. Self Assessment of Tax

        B. Audit of books and Records
                1. Rev. Regulation # 18-2005 (E-VAP For 2004 and Prior Years)
                2. No Audit Program (NAP) For 2004 to 2008
                3. Tax Amnesty Law (RA 9580) For 2005 and Prior Years

        C. What to do When the BIR Serves You a Notice of Informal Conference

        D. What to do When Preliminary Assessment Notice (PAN) Arrives

        E. How to Reply to PAN

        F. How to Handle Final Assessment Notice (FAN) and Demand Letter

        G. What Should be in a Protest Letter and Why (30 days from receipt of FAN)

        H. What Should be in a Supplemental Protest Letter and Why
            (60 days from the filing of Protest Letter)

        I. What To Do When The Protest Letter is Denied by the Regional Director,
           Assistant or Deputy Commissioner

        J. How to Proceed with an Administrative Appeal To The BIR Commissioner

        K. Action of the BIR Commissioner
                1. Denial of Protest
                2. Cancellation of Assessment

        L. Inaction of the BIR Commissioner (180 days from filing of protest or supplemental protest)

IX. BIR's Collection Enforcement
        A. Warrant of Distraint and Levy
        B. Warrant of Garnishment
        C. Final Notice Before Seizure
        D. Sale or Forfeiture of Property

X. Remedies of the Taxpayer
    (Special Feature: Latest Supreme Court and Court of Tax Appeal Rulings)
        A. Administrative Remedies
                1. Before Payment of Taxes
                2. After Payment of Taxes

        B. Judicial Remedies
                1. Court of Tax Appeals
                          a. Civil Cases
                                a.1 Commissioner of Internal Revenue (CIR)s Denial of Protest or Inaction
                                a.2 Warrant of Distraint and Levy (WDL)
                                a.3 Claim for Refund or Tax Credit
                                a.4 Docket Fees
                          b. Criminal Cases
                                b.1 Original Jurisdiction (Determination of Probable Cause by the DOJ)
                                b.2 Appellate Jurisdiction

                2. Regular Courts (Regional Trial Court, Municipal Trial Court)
                          a. Prescription and Waiver of Statute of Limitations
                          b. Subpoena Duces Tecum
                          c. Bank Secrecy Law

        C. Substantive Remedies
                1. Questioning the Constitutionality or Validity of the Tax Statutes or Regulation
                2. Non-Retroactivity of Rulings
                3. Failure to Inform the Taxpayer in Writing of the Legal and Factual Bases of Assessment
                4. Preservation of Books of Accounts and Records
                5. Publication of Administrative Issuance

        D. Procedural Remedies
                1. Assessment
                          a. Communication Is Not Considered an Assessment
                          b. Significance of Assessment
                          c. Forms of Assessment
                                c.1 When Must Assessment Be Made?
                                c.2 When Is Assessment Made or Deemed Made?
                2. Forms of Protest
                          a. Request for Reconsideration
                          b. Request for Reinvestigation
                3. When to File Administrative Protest?
                4. Denial Protest
                          a. Direct Denial Protest
                          b. Indirect Denial Protest
                5. Prescription
                          a. Period to Assess Tax
                          b. Period to Collect Assessed Tax
                          c. Period to File Criminal Action

XI. Latest Supreme Court and Court of Tax Appeal Rulings

SEMINAR FEE PER PERSON: P 9,980 (Fee covers Meals, Resource Kit, Certificate of Attendance)


Less 5% for early registrants (on registrations made on or before September 5, 2018)
Less 5% for early payment (if made on or before September 25, 2018)
Less 5% for group registration (minimum of 3 participants)

Share |
Download: Flyer - Black&White (.PDF 347kb)
                         Course Outline (.PDF 246kb)