common errors

- IN COOPERATION WITH -

PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSCabanatuan City Chapter

Presents …

Checking These Errors Towards the Making of Better Advisor-Accountants

For Better-Compliant Taxpayers

AND OTHER UPDATES

To reiterate the significance of the Accountants’ role as BIRpartners in tax enforcement and collection

To emphasize the importance and advantages of complianttaxpayers

To refresh Accountants on Taxation DO’s and DON’T’s onfrequently-encountered situations in relation to their role astax-advisor to clients

Overall, to help make Accountants better advisors for better-compliant taxpayers

•Application for BIR Accreditation as Tax Practitioner/Agent

•Possessing the Fundamental Skills and Technical Know-How

•Keeping Selves Updated and Well-Informed Thru CPE

•Giving Correct, Timely, Relevant Advice to Clients

b) For members of the Philippine Bar (Lawyers):

b.1 TIN; b.2 Attorney’s Roll Numberb.3 Mandatory Continuing Legal

Education (MCLE) ComplianceNumber; and

b.4 BIR Accreditation Number,Date of Issue and Date of Expiry

…as fearsome/scary

COMPLIANT TAXPAYERS, who :

- Abide by the laws and follow rules and regulations- Keep and maintain their books of accounts and records

properly- Incur less errors and violations- File their returns and pay their taxes ON TIME- File their returns and pay CORRECT AMOUNTS AND

TYPES OF TAXES- Seek professional advice - tap Accountants’ services on a

regular basis

STAGE 1THE PRE-OPERATION STAGE

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STAGE 3THE GOING-CONCERN STAGE

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TheFOUR

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Of the Business Cycle