COURSE DESCRIPTION

This comprehensive seminar on BIR Tax Audit and Assessment equips participants with essential knowledge and practical strategies to navigate the complexities of tax compliance and audits. Topics include fundamental concepts of BIR tax audits, computation of deficiency taxes, fraud determination, legality in tax compliance, and the distinction between tax evasion and avoidance. Participants will gain insights into the audit process, including assessment procedures, submission of documents, issuance of notices, and remedies for disputed assessments. The seminar also covers effective ways to handle BIR tax investigations, preparation of reply and protest letters, enforcement of collection, and settlement options. Designed for professionals and business owners, this course provides a deep dive into legal frameworks, best practices, and real-world applications to foster compliance and mitigate risks during audits and investigations.

Course Outline

FIRST SESSION: March 1, 2025 | 8:00 am - 12:00 nn (4 Hours) I. Introduction to BIR Tax Audit 1. Overview of BIR Audit • Definition and Purpose • Relevance to Businesses and Professionals II. Key Concepts in BIR Tax Audit 1. Basic Concepts of BIR Tax Audit • Types of Taxes Subject to Audit 2. Deficiency Tax Computation • Penalties, Surcharges, and Interest 3. Prima Facie Evidence of Fraud • Indicators of Fraud • Legal Implications 4. Books of Accounts and Records • Requirements Under Tax Code • Common Issues and Best Practices III. Legal Aspects of Tax Compliance 1. Legality in Tax Compliance • Rights and Obligations of Taxpayers • Legal Framework of BIR Audits 2. Tax Evasion vs. Tax Avoidance • Definitions and Key Differences • Examples of Tax Evasion 3. Civil Action vs. Criminal Action • Legal Consequences and Remedies 4. Determination of Fraud • Steps in Investigating Fraudulent Activities • Burden of Proof IV. Walkthrough of the BIR Audit Process 1. Examination of a Taxpayer • Legal Basis of Assessment • Role and Importance of Letter of Authority • Assessment Procedures (RR 12-99, as amended) • Subpoena Duces Tecum • Proper Record-Keeping and Documentation 2. Types of BIR Audits • Regular Audit • Special Audit 3. Assessment Period • Statute of Limitations • Waiver of Statutes of Limitation 4. Best Evidence Rule • Use of Best Evidence Obtainable • Its Relevance in Disputed Cases View the Course Outline here: https://bit.ly/3Cysuxa

What You'll Learn

Learn the fundamentals of tax audits, including triggers, procedures, and key compliance requirements.

Gain insights into how tax deficiencies are assessed, fraud indicators, and the difference between tax evasion and tax avoidance.

Master the proper response to BIR notices, required documentation, and best practices for compliance.

Explore legal remedies, protest procedures, and settlement options to effectively manage and resolve tax assessments.

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"