An audit program is prepared for the purpose of prescribing the policy guidelines for selecting tax returns that will be subjected to investigation by the following audit offices: Audit Divisions under the Large Taxpayers Service and Enforcement Service in the National Office, and Revenue District Offices, Assessment Divisions and Regional Investigation Divisions under the Revenue Regions. Based on the selection criteria, which may vary from year to year, the audit offices select tax returns that match the selection criteria prescribed in the audit program. In the absence of an annual audit program, the Commissioner of Internal Revenue has the authority to make an assessment pursuant to Section 6(A) of the NIRC, as amended.


At the end of the one-day seminar, the participants will be able to articulate and apply

knowledge on

· Identify the taxpayer requests reinvestigation;

· Determine if there is a need to verify the taxpayer's compliance with withholding tax

laws and regulations;

· Understand the taxpayer's capital gains tax liabilities must be verified; and

· Determine the Commissioner chooses to exercise his power under Section 5(B) of the

· Obtain information from other persons, in which case, another or

separate examination and inspection may be made.

Speakers

Christina Barroga

Manager at Motech Dimasalang

Agenda

GENERAL AUDIT PROCEDURES AND DOCUMENTATION
Lunch Break
REMEDIES OF THE BUREAU IN THE AUDIT PROCESS AND COLLECTION OF DELINQUENT ACCOUNTS

Location

National Office, PICPA Building
700 Shaw Boulevard
Mandaluyong, Metro Manila, Philippines

See route

Contact us

For additional event or venue information, please email training@picpa.com.phYou can also reach us at +63 9178530767

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