common errors
TRANSCRIPT
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- IN COOPERATION WITH -
PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSCabanatuan City Chapter
Presents …
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Checking These Errors Towards the Making of Better Advisor-Accountants
For Better-Compliant Taxpayers
AND OTHER UPDATES
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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
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•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
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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
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…as fearsome/scary
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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
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STAGE 1THE PRE-OPERATION STAGE
STAG
E 2S
TA
RT
O
F T
HE
O
PE
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TIO
N
STAGE 3THE GOING-CONCERN STAGE
STAG
E 4T
ER
MIN
AT
IO
N/C
LO
SU
RE
TheFOUR
STAGES
Of the Business Cycle