Seminar for Revenue Examiners

April 25, 1978 REVENUE MEMORANDUM ORDER NO. 15-78 SUBJECT : Seminar for Revenue Examiners TO : All Internal Revenue Officials Concerned and All Revenue Examiners In line with the policy of the Bureau to provide a continuing program for personnel development, a seminar for all revenue examiners will be conducted from June 14 to June 30, 1978. I. PURPOSES (a) To further develop the skills of revenue examiners in the general and special techniques of investigation and audit for the effective assessment and collection of all internal revenue taxes due from all classes of taxpayers; (b) To further improve the quality of investigation and audit reports submitted by them; (c) To inform them on the latest tax laws and implementing regulations; (d) To acquaint them with the pertinent provisions of tax treaties entered into between the Philippines and other countries; and (e) To re-orient examiners towards 1. Conducting quality audit and investigation; 2. Achieving the highest degree of competence and integrity in the performance of their duties; and 3. Applying accounting principles and tax laws with professional efficiency. II. PERIOD OF THE SEMINAR (a) Revenue Regions 4-A and 4-B and the Central Office June 14 to June 30 including Saturdays (b) All other regions June 22 to June 30, 1978 including Saturdays Since the number of revenue examiners in Revenue Regions Nos. 4-A and 4-B and in the Central Office are too many for only one class, the participants therein shall be divided into groups of not more than 50 for each class. These classes will hold sessions only for one half day, either in the morning or in the afternoon. However, the seminars in these places will last for 15 days. Classes for all other regions will be held the whole day and will last for 8 days. III. PLACES WHERE THE SEMINARS SHALL BE CONDUCTED With the exception of the divisions in the Central Office and Revenue Region No. 4-A and 4-B, all seminars shall be held in the station town of the Regional Office. Regional Directors should, therefore, instruct all examiners in the different revenue districts under their jurisdiction to come to the Regional Office for the seminars beginning June 22, 1978. IV. PERSONNEL REQUIRED TO ATTEND THE SEMINARS All revenue examiners and group supervisors are required to attend the seminar except the following: (a) Chiefs of sections in the Central Office; (b) Chiefs and Assistant Chiefs of Sections in the Assessment Branches, if any; (c) Revenue examiners who are 63 years of age or over on the start of the seminar; and (d) Revenue examiners who are lecturers. Revenue District Officers and Assistant Revenue District Officers may attend the seminar on a voluntary basis. V. SUBJECTS (a) New tax laws (b) Tax treaties including that with United States (c) Investigation techniques Income & Business Taxes (1) General Techniques a. Investigation of individual returns with non-business income b. Investigation of individuals or corporations with income derived from business (2) Special audit techniques Income & Business Taxes a. Investigation of taxpayers engaged in manufacturing, including those enjoying tax-exemption granted by the BOI and other tax laws b. Investigation of banks, financing companies and insurance companies c. Investigation of taxpayers receiving income from services d. Investigation of taxpayers engaged in agriculture (d) Investigation techniques Transfer Taxes (e) Verification Withholding Taxes (f) Report Requirements VI. SEMINAR MATERIALS (a) The Handbook on Audit Procedures and Techniques promulgated as Revenue Memorandum Order No. 25-65 dated July 1, 1965 shall be used as the text for the lectures on investigation techniques for income tax. (b) Issuances pertinent to each of the subjects shall also be utilized. (c) Presidential Decrees on taxation and the implementing regulations issued. (d) Pertinent provision of ratified tax treaties. VII. CLASSES TO BE ORGANIZED FOR THE SEMINARS No. Units Place 1 Region No. 1 Baguio City 2 Region No. 2 Tuguegarao, Cagayan 3 Region No. 3-A San Fernando, Pampanga 4 Region No. 3-B Valenzuela, Bulacan 5 Region No. 4-C San Pablo City 6 Region No. 5 Legaspi City 7 Region No. 6-A Iloilo City 8 Region No. 6-B Bacolod City 9 Region No. 7 Cebu City 10 Region No. 8 Tacloban City 11 Region No. 9 Zamboanga City 12 Region No. 10-A Cagayan de Oro City 13 Region Nos. 10-B, 11-A & 11-B Davao City 14 Region No. 4-A Manila 15 Region No. 4-A Manila 16 Region No. 4-A Manila 17 Region No. 4-A Manila 18 Region No. 4-A Manila 19 Region No. 4-A Manila 20 Region No. 4-B Quezon City (4) 21 Region No. 4-B 22 Region No. 4-B Makati (2) 23 Region No. 4-B 24 Region No. 4-B Mandaluyong (2) 25 Region No. 4-B 26 Region No. 4-B 27 Region No. 4-B 28 Central Office Quezon City 29 Central Office 30 Central Office 31 Central Office 32 Central Office 33 Central Office The Schedule of Classes are attached hereto. VIII. LECTURERS Regional Directors are hereby instructed to communicate to this Office their recommendation for lecturers in the region on the different subjects of the seminar. IX. EXAMINATION For the purpose of evaluating the effectiveness of the seminar, an examination shall be given at a date to be announced later. X. OTHER INSTRUCTIONS (a) Circulars, orders, rulings, digests, and other materials which may be used as reference materials by examiners for the lecturers and for their study which are available in the regional office should be mimeographed and distributed to all participants. (b) All queries regarding the seminar, request for clarification, answers to problems or questions in the conduct of the seminar shall be communicated immediately to the Office of Assistant Commissioner Lauro D. Abrahan. Strict compliance with the requirements of this Revenue Memorandum Order is hereby enjoined. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8 ANNEX SEMINAR ON INVESTIGATION TECHNIQUES, NEW TAX LAWS & REPORT-MAKING Schedule of Classes for Revenue Region No. 4-A, 4-B and Central Office TIME TIME DATE (Morning Classes) Subject Matter (Afternoon Classes) June 14 (Wednesday) 8:00-10:00 New Tax Laws 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 New Tax Laws 3:15-5:00 June 15 (Thursday) 8:00-10:00 New Tax Laws 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 New Tax Laws 3:15-5:00 June 16 (Friday) 8:00-10:00 New Tax Laws 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 New Tax Laws 3:15-5:00 June 17 (Saturday) 8:00-10:00 New Tax Laws 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 New Tax Laws 3:15-5:00 June 19 (Monday) 8:00-10:00 Tax Treaties 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Tax Treaties 3:15-5:00 June 20 (Tuesday) 8:00-10:00 Investigation Techniques Individuals with Non- Business Income 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Techniques Individuals with Non-business Income 3:15-5:00 June 21 (Wednesday) 8:00-10:00 Investigation Techniques Individuals & Corporation with Business Income cdtai (Merchandising as typical example 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Techniques Individuals & Corporations with Business Income 3:15-5:00 June 22 (Thursday) 8:00-10:00 Techniques Individuals & Corporations with Business Income 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Techniques Individuals & Corporations with Business Income 3:15-5:00 June 23 (Friday) 8:00-10:00 Special Techniques Taxpayers Engaged in Manufacturing 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Special Techniques Taxpayers engaged in Manufacturing including BOI Grantees 3:15-5:00 June 24 (Saturday) 8:00-10:00 Special Techniques, Bank & Financing Companies 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Special Techniques Insurance Companies & Real Estate Companies 3:15-12:00 June 26 (Monday) 8:00-10:00 Special Techniques Taxpayers Receiving Income from Sales of Services 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Special Techniques Taxpayers Receiving Income from Sales of Services 3:15-5:00 June 27 (Tuesday) 8:00-10:00 Special Techniques Taxpayers Engaged in Agriculture 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Special Techniques Taxpayers Engaged in Agriculture 3:15-5:00 June 28 (Wednesday) 8:00-10:00 Verification With- holding Taxes 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Verification With- holding Taxes 3:15-5:00 June 29 (Thursday) 8:00-10:00 Investigation Techniques Transfer Taxes 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Report Making Transfer Taxes 3:15-5:00 June 30 (Friday) 8:00-10:00 Reporting Requirements Income Tax 1:00-3:00 10:00-10:15 Coffee Break 3:00-3:15 10:15-12:00 Reporting Requirements Business Taxes 3:15-5:00 SEMINAR ON INVESTIGATION TECHNIQUES, NEW TAX LAWS AND REPORT-MAKING Schedule of Classes for the Revenue Regions Other Than Regions 4-A and 4-B DATE TIME SUBJECT MATTER June 22 (Thursday) A.M. 8:00-10:00 New Tax Laws 10:00-10:15 Coffee Break 10:15-12:00 New Tax Laws P.M. 1:00-3:00 New Tax Laws 3:00-3:15 Coffee Break 3:15-5:00 New Tax Laws June 23 (Friday) A.M. 8:00-10:00 New Tax laws 10:00-10:15 Coffee Break 10:15-12:00 New Tax Laws P.M. 1:00-3:00 New Tax laws 3:00-3:15 Coffee Break 3:15-5:00 New Tax Laws June 24 (Saturday) A.M. 8:00-10:00 Tax Treaty 10:00-10:15 Coffee Break 10:15-12:00 Tax Treaty P.M. 1:00-3:00 Investigation Techniques Individuals with Non-Business Income 3:00-3:15 Coffee Break 3:15-5:00 Techniques Individuals with Non-business Income June 26 (Monday) A.M. 8:00-10:00 Investigation Techniques Individuals & Corporations with Business Income (Merchandising as typical example) 10:00-10:15 Coffee Break 10:15-12:00 Techniques Individuals and Corporations with Business Income P.M. 1:00-3:00 Techniques Individuals and Corporations with Business Income 3:00-3:15 Coffee Break 3:15-5:00 Techniques Individuals and Corporations with Business Income June 27 (Tuesday) A.M. 8:00-10:00 Special Techniques Taxpayers Engaged in Manufacturing including BOI Grantees 10:00-10:15 Coffee Break 10:15-12:00 Special Techniques Taxpayers Engaged in Manufacturing including BOI Grantees P.M. 1:00-3:00 Special Techniques, Bank & Financing Companies 3:00-3:15 Coffee Break 3:15-5:00 Special Techniques Insurance Companies & Real Estate Companies June 28 (Wednesday) A.M. 8:00-10:00 Special Technique Taxpayers Receiving Income from Sales of Services 10:00-10:15 Coffee Break 10:15-12:00 Special Techniques Taxpayers Receiving Income from Sales of Services P.M. 1:00-3:00 Special Techniques Taxpayers Engaged in Agriculture 3:00-3:15 Coffee Break 3:15-5:00 Special Techniques Taxpayers Engaged in Agriculture June 29 (Thursday) A.M. 8:00-10:00 Verification Withholding Taxes 10:00-10:15 Coffee Break 10:15-12:00 Report Making Withholding Taxes P.M. 1:00-3:00 Verification Withholding Taxes 3:00-3:15 Coffee Break 3:15-5:00 Report Making Withholding Taxes June 30 (Friday) A.M. 8:00-10:00 Investigation Techniques Transfer Taxes 10:00-10:15 Coffee Break 10:15-12:00 Report Making Transfer Taxes P.M. 1:00-3:00 Reporting Requirements Income Tax 3:00-3:15 Coffee Break 3:15-5:00 Reporting Requirements Business Taxes