Course Description

The participants will have a comprehensive overview of the tax audit process related to audit regulations, criteria for mandatory and priority audit cases, issuance and management of electronic Letters of Authority (eLAs) and Tax Verification Notices (TVNs), and effective case assignment and workload distribution.   Participants will also learn about audit techniques, timelines, and requirements for submitting reports. It also delves into the review and termination of audit reports, handling taxpayer protests, monitoring and updating case statuses, and issuing replacement eLAs in specific scenarios. Designed for tax professionals, accountants, and auditors, this course equips attendees with practical knowledge to enhance voluntary compliance and enforce tax regulations effectively.

Course Outline

FIRST SESSION: March 4, 2025 | 5:30 pm - 9:30 pm (4 Hours) I. Introduction   1. Overview of the audit/investigation process for taxpayers   2. Importance of adherence to updated policies, guidelines, and procedures   3. Objectives of the seminar:     • Updated policies, guidelines, and procedures for audit/investigation     • Improving operational efficiency in audits     • Enhancing voluntary compliance through enforcement II. Investigation/Verification of Taxpayers  A. Mandatory Cases   1. Criteria for mandatory audits and investigations   2. eLA and TVN issuance     • Claims for tax credit/refund     • Tax clearance requests for taxpayers above specific thresholds     • Cases returned to the IO     • One-Time Transactions (ONETT)     • Policy cases under the directive of the Commissioner  B. Priority Audit Cases   1. Criteria for selection of priority audit cases   2. IRIS-Audit Module and its role in identifying risk-based audit cases   3. VAT Audit Section, Office Audit Section, and Large Taxpayer Audit Units   4. Manual selection process and approval procedure by the Commissioner III. Policies and Procedures  A. Issuance of eLA/TVN   1. Responsible parties for ensuring compliance with issuance procedures   2. Use of IRIS-CMS-A for tracking and managing eLAs   3. Manual vs. electronic case creation   4. Assignment of cases and workload distribution  B. Assignment of Cases   1. Guidelines for case distribution among Revenue Officers (ROs)   2. Workload management and distribution across districts/offices   3. Maximum case load for ROs and criteria for equitable assignment  C. Conduct of Audit and Submission of Reports of Investigation   1. Procedures for presenting eLA to taxpayers   2. Compliance with audit techniques and prescribed procedures   3. Specific timeline for submitting reports of investigation   4. Requirements for supporting documents, working papers, and calculations View the Course Outline Here: https://bit.ly/3CAaaUq

What You'll Learn

Understand the key steps in investigating and verifying taxpayer compliance, including data gathering and analysis.

Learn the legal framework, policies, and standard procedures followed during tax audits and verifications.

Identify frequent taxpayer violations, fraud indicators, and the consequences of non-compliance.

Gain insights into proactive compliance strategies, proper documentation, and dispute resolution techniques.

Meet Our Expert Speakers

Atty. Arnold A. Apdua, CPA

Managing Partner of AAA and Co., CPAs

Former BIR Revenue Officer Resource Speaker of various CPD seminars and webinars Author of the book, "1000 Tax Questions...To Save You Millions"