Tax Rights and Remedies for SMEs and Large Taxpayers

Training investment inclusive of an e-certificate and a printed learning material

P 4,880.00 / person - when you register and pay on or before March 18

P 5,880.00 / person - Regular Rate

*Optional:
Add ₱450 for a printed copy of a certificate of attendance inclusive of delivery charge

THURSDAY & FRIDAY, APRIL 18 & 19, 2024 * 9:00AM TO 12:00NN VIA ZOOM

Course Description

To deal fairly and squarely with the tax authorities, we will not only teach you how to handle BIR tax audits. In this two-session online training, we’ll teach participants their taxpayer’s rights that matter, understand what the BIR looks for in an audit as its bases of assessment, the BIR assessment process, how to craft a protest letter, and learn more about the new Ease of Paying Taxes Act.

The program will also extensively cover the topics on the remedial actions a taxpayer can take from an administrative, judicial, procedural, and substantive perspectives. 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 training to solve your tax problems!

Course Director & Lecturer

Atty. Nicasio C. Cabaneiro

He is an authority in the practice of taxation and commercial law with 50 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

Course Outline

I. BIR Organizational Structure and its Audit Jurisdiction

II. Powers and Duties of the BIR

III. Understanding the BIR Tax Audit Programs (RMO No. 6-2023/ RMO No. 1-2024)

IV. Relevant Information about Audit Notices to examine books
A. Letter of Authority
B. Tax Verification Notice
C. Letter Notice

V. What the BIR looks for in an Audit & Common Pitfalls of Taxpayers
A. BIR’s Run After Fake Transactions (RAFT)
B. BIR’s Run After Tax Evaders (RATE)
C. Oplan Kandado Program

VI. Taxpayers’ Rights that are useful when dealing with the BIR - Salient Features

VII. Understanding the BIR’s Bases of Assessment

VIII. Assessment Processes
A. Filing of Tax Return
1. Self-Assessment of Tax
B. Audit of books and records
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 filing of Protest Letter)
I. What to do when the Protest Letter is denied by 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
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 Tax Appeal Rulings
A. Ease of Paying Taxes Act
1. Digital Transformation Program
B. Comprehensive Tax Reform Program

Attendees from the government are exempted from the P2,000.00 limit set by COA for attending training provided by the private sector based on Department of Budget and Management Circular No. 563 dated April 22, 2016.

Attending this training is not covered by Philippine Procurement Law or RA 9184 based on its Revised IRR’s Section 4.5-b. which classifies training continuing education, conferences and similar activities as "non-procurement activities that shall be governed by applicable COA, CSC, and DBM rules".

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