Punctual and Faithful Attendance in the Seminar on Business Taxes

October 13, 1977 REVENUE MEMORANDUM ORDER NO. 50-77 SUBJECT : Seminar on Business Taxes TO : All Internal Revenue Officers and Others Concerned In order to acquaint thoroughly the examiners conducting investigation of the tax liabilities of taxpayers on the business phase of the investigation which had not been thoroughly attended to in the past, a seminar will be conducted on business taxes covering the law, regulations, investigation techniques, and report making. cdta I. Purpose . A. Equip the examiners with the necessary know how of the law, regulations, techniques of investigation and report making on business taxes. B. To provide the examiners information on the latest amendments to the National Internal Revenue Code affecting business taxes which have not been taken up in previous seminars. C. Allow them to proceed on each examination with a clear understanding on how to conduct the audit of business taxes of taxpayers. D. Orient the examiners towards (a) quality in examination; (b) competence and integrity in public contact; and (c) professional application of accounting and tax laws. II. Period of the Seminar. December 14 December 22, 1977 8:00 A.M. 12:00 Noon 1:00 P.M. 5:00 P.M. III. Place where the Seminar will be conducted . With the exception of the Divisions in the Central Office and Revenue Regions # 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 seminar starting at 8:00 A.M. on December 14, 1977. IV. Personnel required to attend the seminar . All Revenue Examiners, Special Investigators assigned to the investigation of tax cases and Group Supervisors are required to take the seminar. Chiefs of Sections in the Investigating Divisions in the Central Office, Revenue District Officers and Assistant Revenue District Officers are not required to take the seminar. Revenue District Officers and Assistant Revenue District Officers may attend the seminar on a voluntary basis provided that proper arrangement can be made so that somebody will be in charge of the District while the Revenue District Officer and/or the Assistant Revenue District Officer are attending the seminar. V. Subjects to be covered in the seminar . A. Fixed Taxes on Business B. Percentage Taxes 1. Sale of articles a. Advance and compensating taxes b. Manufacturer's tax c. Special manufacturer's tax d. Producer's tax 2. Sale of services a. Contractor's tax b. Broker's tax c. Common Carrier's tax d. Caterer's tax 3. Other persons subject to percentage taxes a. Tax on banks b. Franchise tax c. Tax on financing companies d. Tax on insurance companies e. Stock and money market transaction tax f. Amusement tax (except amusement tax on admission) C. Other business taxes 1. Documentary and science stamp taxes 2. Forest charges 3. Mining taxes 4. Firearm taxes D. Bookkeeping Regulations VI. Classes organized for the seminar . 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 No. 10-B Butuan City 14 Region No. 11-A Cotabato City 15 Region No. 11-B Davao City 16 Region No. 4-A Manila 17 Region No. 4-B Quezon City 18 Central Office BIR Building, Quezon City VII. Class schedule . DATE TIME SUBJECT MATTER ACTIVITY December 14 8:00 10:00 Fixed Tax on Business Lecture Law* (Wednesday) 10:00 10:30 Coffee Break 10:30 12:00 Fixed Tax on Business Lecture Law* 1:00 3:00 Fixed Tax on Business Lecture Investigation Techniques & Report Making 3:00 3:30 Coffee Break 3:30 5:00 Percentage Taxes Lecture law* (Sale of Articles) December 15 8:00 10:00 Percentage Taxes Lecture Law* (Thursday) (Sale of Articles) 10:00 10:30 Coffee Break 10:30 12:00 Percentage Taxes Lecture Law* (Sale of Articles) 1:00 3:00 Percentage Taxes Lecture Law* (Sale of Articles) 3:00 3:30 Coffee Break 3:30 5:00 Percentage Taxes Lecture Law* (Sale of Articles) December 16 8:00 10:00 Percentage Taxes Lecture (Friday) (Sale of Articles) Investigation Techniques 10:00 10:30 Coffee Break 10:30 12:00 Percentage Taxes Lecture (Sale of Articles) Investigation Techniques 1:00 3:00 Percentage Taxes Problem Solving (Sale of Articles) 3:00 3:30 Coffee Break 3:30 5:00 Percentage Taxes Report Making (Sale of Articles) December 17 8:00 10:00 Fixed Taxes on Quiz (Theory and (Saturday) Business and Practical) Percentage Taxes (Sale of Articles) 10:00 10:30 Coffee Break 1:00 3:00 Percentage Taxes Lecture Law* (Sale of Services) 3:00 3:30 Coffee Break 3:30 5:00 Percentage Taxes Lectures Law* (Sale of Service) December 19 8:00 10:00 Percentage Taxes Lecture (Monday) (Sale of Services) Investigation Techniques 10:00 10:30 Coffee Break 10:30 12:00 Percentage Taxes Problem Solving (Sale of Services) and Report Making 1:00 3:00 Other Persons Subject Lecture Law* to Percentage Taxes 3:00 3:30 Coffee Break 3:30 5:00 Other Persons Subject Lecture Law* to Percentage Taxes December 20 8:00 10:00 Other Persons Subject Lecture Law* (Tuesday) to Percentage Taxes 10:00 10:30 Coffee Break 10:30 12:00 Other Persons Subject Lecture Law* to Percentage Taxes 1:00 3:00 Other Persons Subject Lecture to Percentage Taxes Investigation Techniques 3:00 3:30 Coffee Break 3:30 5:00 Others Persons Subject Report Making to Percentage Taxes December 21 8:00 10:00 Percentage Taxes Quiz (Theory and (Wednesday) (Sale of Services) and Practical) Other Persons Subject to Percentage Taxes 10:00 10:30 Coffee Break 10:30 12:00 Percentage Taxes Discussion (Sale of Services) and Other Persons Subject to Percentage Taxes 1:00 3:00 Other Business Taxes Lecture Law* 3:00 3:30 Coffee Break 3:30 5:00 Other Business Taxes Investigation Techniques and Report Making December 22 8:00 10:00 Bookkeeping Regulations Lecture Law* (Thursday) 10:00 10:30 Coffee Break 10:30 12:00 Bookkeeping Regulations Lecture Law* 1:00 3:00 Other Business Taxes Quiz (Theory and and Bookkeeping Practical) Regulations 3:00 3:30 Coffee Break 3:30 4:30 Other Business Taxes Discussion and Bookkeeping Regulations 4:30 5:00 Closing Ceremonies * Rulings, Regulations and Court Decisions VIII. Seminar material . A. To insure uniformity in the lectures, syllabus and handouts will be distributed to the lecturers on the different subjects with instructions that they cover only the items included in the syllabus so that there will be uniformity in the basic information to be imparted to the examiners. B. Handouts in the form of amendments to the tax code, regulations, rulings and other issuances will be distributed by the Central Office to the Regional Offices. C. Basic materials such as Handbook on Audit Techniques and Procedures, Presidential Decrees, circulars, memorandum orders and regulations which have already been previously distributed to Regional Offices shall be mimeographed in said Regional Offices for distribution to the examiners who will attend the seminar. IX. Other instructions . All queries regarding the seminar, requests for clarification, answers to problems or questions in the conduct of the seminar, shall be communicated immediately to the Committee in the Central Office handling the seminar. Regional Directors are hereby instructed not to assign examiners to rural service during the seminar. Those that are already scheduled for December 1-15 and December 16-31 should be deferred to 1978. Strict compliance with the requirements of the Memorandum Order is hereby enjoined. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8