ATTENTION: Chief Accountants, Treasurers, Administrative Officers, HRD, Business Owners/Employers​

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Available Webinar Schedules

31 May 2021 | Monday | 6:00pm-8:00pm

(via Zoom)

 

 

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1. BIR ASSESSMENT RELATED ISSUES : Court decided the cases either cancelling or sustaining the validity of the assessment​

   • Includes related issues decided on:​

     • Creditable Withholding Tax (CWT) & Final Withholding Tax (FWT)​

     • Claim of Tax Exemptions

     • Final Withholding VAT & Fringe Benefits Tax

     • Capital Gains Tax (CGT) on Sale of Real Property

     • Documentary Stamp Tax (DST)

     • Improperly Accumulated Earnings Tax

     • Deductibility of PEZA Deductions

     • Input VAT Substantiation

     • Income Tax

     • Liquidating Dividends

     • Other Concerns

2. BIR COLLECTION ENFORCEMENTS AND TAX AUDIT PROCEDURES : Court nullify the assessment for failure of the BIR to comply with its own procedures

   • Includes related issues decided on:​

     • Prescription of Cases​

     • Application of Cohan Rule & Best Evidence Obtainable Rule

     • Taxpayer's Denial of Assessment Notice

     • BIR Defense on Falsity and Fraud

     • Defective Waiver

     • Lack of Authority of BIR Examiner due to Absence of Letter of Authority (LOA) or Revalidated LOA

     • Sending of Assessment Notices to Wrong Address & Non-Authorized Personnel

     • Audit of Unverified Prior Years

     • Tax Verification & Re-Assignment Notice as a Substitute for LOA

     • Regulatory Procedures on Service of Assessment Notice and Period Allowed to Audit Submission of Supporting Documents

     • Failure to Submit Protest Letter, Invalid Assessment Pursuant to Letter Notice Without LOA

     • Garnishment Without Assessment Notice

     • Other Concerns

3. TAX REFUND

   • Includes ​related issues decided on:

     • Grounds for Denial of Input VAT​

     • Buyer's Obligation to Determine Whether Supplier is Spurious

     • Substantiation of Refund of Creditable Withholding

     • Substantiation of Zero-Rated Sales

     • Irrevocability of Carry-Over of Excess Tax Credits

     • Refund Pursuant to Tax Treaty Relief

     • Defects on Invoicing

     • Other Concerns

4. OPEN FORUM

WEBINAR FEE: Php. 2,000.00

(Payment made through bank deposit atleast 1 day [cut-off time: 4:00pm] before the seminar)

(Credit/Debit Card payments are accepted via PayPal)

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*Please make all check payments payable to "IPG Training Institute for Professional Advancement"