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Seminar on Business Taxes

Revenue Memorandum Order No. 53-77 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Nov 15, 1977

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November 15, 1977 REVENUE MEMORANDUM ORDER NO. 53-77 SUBJECT : Seminar on Business Taxes TO : All Internal Revenue Officers and others Concerned. In view of the referendum to be held on December 17, 1977 which will conflict with the class schedule of the seminar and to enable the examiners to vote during referendum, the class schedule described in Revenue Memorandum Order No. 50-77 is hereby amended to read as follows: cdta CLASS SCHEDULE DATE TIME SUBJECT MATTER ACTIVITY December 12 8:00 10:00 Fixed tax on Business Lecture Law * (Monday) 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 13 8:00 10:00 Percentage Taxes Lecture Law * (Tuesday) (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 14 8:00 10:00 Percentage Taxes Lecture Investigation (Wednesday) (Sale of Articles) Techniques 10:00 10:30 Coffee Break 10:30 12:00 Percentage Taxes Lecture Investigation (Sale of Articles) 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 15 8:00 10:00 Fixed Taxes on Quiz (Theory and (Thursday) Business and Practical Percentage Taxes (Sale of Articles) 10:00 10:30 Coffee Break 10:30 12:00 Fixed Taxes on Business Discussion of and Percentage Taxes Quiz problems (Sale of Services) and questions 1:00 3:00 Percentage Taxes Lecture Law * (Sale of Services) 3:00 3:30 Coffee Break 3:30 5:00 Percentage Taxes Lecture Law * (Sale of Services) December 19 8:00 10:00 Percentage Taxes Lecture Investigation (Monday) (Sale of Services) 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 Investigation to Percentage Taxes Techniques 3:00 3:30 Coffee Break 3.30 5:00 Other Persons Subject Report Making to Percentage Taxes December 21 6:00 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 of (Sale of Services) and Quiz problems Other Persons Subject to and questions 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 Lecture Law * (Thursday) Regulations 10:00 10:30 Coffee Break 10:30 12:00 Bookkeeping Lecture Law * Regulations 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 of and Bookkeeping Quiz problems Regulations and questions 4:30 5:00 Closing Ceremonies * Rulings, Regulations and Court Decisions All those concerned are hereby enjoined to be guided accordingly. cd EFREN I. PLANA Acting Commissioner of Internal Revenue TAN: P4519-F2828-A-8

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