Taxpayers' Rights & Remedies in Handling Tax Audit & Investigation

Electronic Letters of Authority (eLA), Electronic Memorandum of Assignment (eMOA),

Tax Verification Notice (TVN), Letter Notice (LN) & Other Forms


ATTENTION: Chief Accountants, Treasurers, Administrative Officers, HRD, Business Owners/Employers, Taxpayers,
Tax Compliance Officers, Tax Accountants, Comptrollers and Legal Officers


Available Webinar Schedules

10 October 2022 | Monday | 6:00pm-8:00pm

(via Zoom)

Available On-Site Seminar Schedules

17 September 2022 | Saturday | 1:00pm-5:00pm

Venue: Century Park Hotel - Manila



The BIR is undertaking various enforcement activities to check the compliance on tax laws and regulations by taxpayers including the innovative computer matching using computerized matching on information/data provided by the Sellers/Buyers/Importers and Withholding Tax Agents and Payees/Income Recipients against declarations per INCOME / VAT / Percentage/ Withholding Tax returns.

This will result to discrepancies based on filed returns by taxpayers, hence, investigation and verification shall be undertaken by the BIR. It has been the experience of many taxpayers that in many instances tax deficiencies are asserted by Revenue Examiners on tax returns audited by them. Examiners frequently assert deficiencies that are ultimately determined to be due.

Taxpayers can better protect their rights under Taxpayer’s Bill of Rights; Avoid stiffer penalties and help in the determination of their correct tax liabilities if they know how to handle tax audit and investigation.This is also very beneficial to accountants, auditors, lawyers and other accounting firms so they can make the best decision in counseling their clients, bearing in mind that a business decision that does not seriously take taxes into consideration can have disastrous results.



I. Tax System in the Assessment & Collection of BIR Taxes

  • Self Assessment System

  • Withholding Tax System

  • Role of the Accountant & External Auditor

  • Objectives & Purpose of Audit

  • Determination of Correct Tax Liabilities of Taxpayer

1. Mandatory Cases

2. Priority Taxpayers/Industries

3. Other Priority Audit that may be Identified by the Regional Director RD)/Assistant Commissioner

4. Large Taxpayers Service (ACIR-LTS)

II. Powers of the Commissioner of BIR & the Legal Basis of Audit


III. Organizational Structure & Jurisdiction of Auditing Authority

  • Levels of Audit

  • Kinds of Audit

  • Jurisdiction & Selection of Cases

lV. Common Violations Found by Revenue Examiners

  • Income Tax (Individual & Corporate)

  • Requirement for Deductible Expenses

  • Non-deductible Expenses

  • Value Added Tax

  • Withholding Tax

  • Requirement of Withholding Agents

  • Common Violations in Withholding Taxes

  • Percentage Taxes

  • Common Violation in Percentage Taxes

  • Invoicing Requirements and its Violation

V. Civil & Administrative Remedies

  • Period of Limitation upon Assessment & Collection

  • Exemption to the Rule of Period of Limitation

  • Contesting & Protesting an Assessment

  • Authority of the BIR Commissioner to Compromise

  • Abate & Refund

  • Remedies of the BIR in the Collection of Taxes

  • Distraint & Levy

  • Garnishment of Bank Accounts

Vl. 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)

ON-SITE SEMINAR FEE: Php. 4,000.00 (Early-Bird Rate) | Php. 4,500.00 (On-Site Rate)

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

(Credit/Debit Card payments are accepted via PayPal)

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