LEARNING OBJECTIVES
1, To comprehend what really an eLA is
2, To know the BIR’s specific reasons in preparing/issuing an eLA
3, To learn how to not to be included in the BIR-audit candidates’ listing
4, To grasp what an eLA is telling a taxpayer
5, To understand what are the taxpayer’s rights, privileges and obligations under an eLA scenario
6, To appreciate what are the BIR rights, privileges and obligations under an eLA situation
COMPETENCE PROFILE
1, To be able to understand the legal/regulatory requirements that cover the preparation/issuance of an eLA
2, To be able to examine/evaluate the eLA’s disadvantages and advantages
3, To be able to collate/harness the eLA’s power that is favourable to a taxpayer
4, To be able to use the eLA’s power 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 eLA created
6, To be able to interpret and explain the eLA’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 eLA.
8, To be able to develop eLA/tax audit planning techniques
LEARNING OBJECTIVES
1, To know what is an LN and its types
2, To learn its background, bases and operations
3, To comprehend what does it tell a taxpayer
4, To work out its requirements, penalties and other arrangements
5, To grasp the computation of its deficiency tax liabilities
6, To understand what are the taxpayer’s rights, privileges and obligations under an LN scenario
7, To appreciate what are the BIR rights, privileges and obligations under an LN situation
COMPETENCE PROFILE
1, To be able to understand the legal/regulatory requirements that cover the preparation/issuance of an LN
2, To be able to examine/evaluate the LN’s disadvantages and advantages
3, To be able to collate/harness the LN’s power that is favorable to a taxpayer
4, To be able to use the LN’s power 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 LN created
6, To be able to interpret and explain the LN’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 LN.
8, To be able to develop LN/tax audit planning techniques
A, LEARNING OBJECTIVE
1, To learn the legal proceedings that surround it
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
B, COMPETENCE PROFILE
1, To be able to understand the legal/regulatory requirements that cover the preparation/issuance of an SDT
2, To be able to examine/evaluate the SDT’s disadvantages and advantages
3, To be able to collate/harness the SDT’s power that is favorable to a taxpayer
4, To be able to use the SDT’s power 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
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