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- IN COOPERATION WITH -



PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
                                 Cabanatuan 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 BIR
partners in tax enforcement and collection

To emphasize the importance and advantages of compliant
taxpayers

To refresh Accountants on Taxation DO’s and DON’T’s on
frequently-encountered situations in relation to their role as
tax-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 Number
    b.3 Mandatory Continuing Legal
        Education (MCLE) Compliance
        Number; 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 1
                      THE PRE-OPERATION STAGE




                                                 START OF THE OPERATION
TERMINATION/CLOSURE




                                 The
                               FOUR




                                                          STAGE 2
       STAGE 4




                             STAGES
                           Of the Business
                                Cycle




                                STAGE 3
                       THE GOING-CONCERN STAGE

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Common errors

  • 1. - IN COOPERATION WITH - PHILIPPINE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Cabanatuan City Chapter Presents …
  • 2. Checking These Errors Towards the Making of Better Advisor-Accountants For Better-Compliant Taxpayers AND OTHER UPDATES
  • 3. To reiterate the significance of the Accountants’ role as BIR partners in tax enforcement and collection To emphasize the importance and advantages of compliant taxpayers To refresh Accountants on Taxation DO’s and DON’T’s on frequently-encountered situations in relation to their role as tax-advisor to clients Overall, to help make Accountants better advisors for better- compliant taxpayers
  • 4.
  • 5. •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
  • 6.
  • 7.
  • 8.
  • 9.
  • 10. b) For members of the Philippine Bar (Lawyers): b.1 TIN; b.2 Attorney’s Roll Number b.3 Mandatory Continuing Legal Education (MCLE) Compliance Number; and b.4 BIR Accreditation Number, Date of Issue and Date of Expiry
  • 11.
  • 13. 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
  • 14.
  • 15.
  • 16.
  • 17. STAGE 1 THE PRE-OPERATION STAGE START OF THE OPERATION TERMINATION/CLOSURE The FOUR STAGE 2 STAGE 4 STAGES Of the Business Cycle STAGE 3 THE GOING-CONCERN STAGE