LEARNING OBJECTIVE
1, To learn the legal proceedings that surround the subpoena duces tecum (SDT)
2, To appreciate what does it tell a taxpayer
3, To figure out its requirements, penalties and other arrangements
4, To decipher what are the taxpayer’s rights, privileges and obligations under an SDT scenario
5, To unravel what are the BIR rights, privileges and obligations under an SDT situation
COMPETENCE PROFILE
1, To be able to understand the legal and regulatory requirements that cover the preparation and issuance of an SDT
2, To be able to examine and evaluate the SDT’s disadvantages and advantages
3, To be able to collate and harness the SDT’s powers that are favorable to a taxpayer
4, To be able to use the SDT’s powers to protect and promote the rights and privileges of a taxpayer
5, To be able to extinguish without the unnecessary hindrance and unwanted expenses the obligations that an SDT created
6, To be able to interpret and explain the SDT’s content and context to a non-CPA/non-lawyer and potential employer/clients
7, To be able to identify and determine the crimes that are being deliberately employed in the preparation/issuance of SDT.
8, To be able to develop SDT/tax audit planning techniques
WATERFRONT HOTEL
CEBU - OCTOBER 25, 2013
DAVAO - NOVEMBER 8, 2013
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