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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


a) For CPAs/GPPs
a.1 TIN;
a.2 CPA certificate No
a.3 BIR Accreditation No.; Date of
Issuance and Date of Expiry
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
…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