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Date: Thu, 30 May 2024 16:30:02 +0800 (HKT)
From: JHIE TEJADA <jhie@programph.com>
Reply-To: JHIE TEJADA <jhie@programph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.1171f64d-c02c-4977-8779-ea78b32a95a4.1717057802625@enewspusher.com>
Subject: =?UTF-8?Q?Ease_Of_Paying_Taxes:_Issues_And_Answers=EF=BB=BF_-_June_27?=
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yle=3D"font-family:cambria,serif">Reg. Link&nbsp; D</span></span></strong><=
span style=3D"color:black"><a href=3D"https://mail5.enewspusher.com/da/daec=
s?token=3Dv36wuwJPFfRZEYfxF6ibglX367hro7X9Mswv4gFyNS8NkJb80SC3gibg16o6qTEce=
m%2FKJ7MHGbmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnG=
yYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcp=
FSkFDFwAXpm5ryTjq7runPSeO6l%2BYG%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;=
"><span style=3D"font-family:cambria,serif">https://form.jotform.com/241152=
794136456</span></a></span>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Understanding Financial Statements =E2=80=93 Jul=
y 19&nbsp;</span></span></strong><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span><=
/strong><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3DGaql8juhx=
lmzSoa4kre%2FPJGJyXLU%2F%2B%2FIL5z017BGvjckXjxMcO4zHBI%2BxcRDHJKGem%2FKJ7MH=
GbmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2Q=
AnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAS=
xdHZKKQ3ybI%2FcAXHzgTvq%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://f=
orm.jotform.com/241153015621442</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* How To Reduce Administrative Expenses and Costs =
- July 23&nbsp;</span></span></strong><strong><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></s=
pan></strong><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3DkPHz=
vI8JmJt3nJK67lS%2B7CiBtvxzZh3qlFOiCAY%2BV0iGtckw4sSjOoBg9KLIb843em%2FKJ7MHG=
bmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAay=
zxurbWMN2SaLmvavcq1O%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span styl=
e=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://form=
.jotform.com/241153033048445</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Integrating Performance Appraisal Results and Sa=
lary Structure - July 24&nbsp;</span></span></strong><a href=3D"https://mai=
l5.enewspusher.com/da/daecs?token=3D9iKHmAs4nAPPdGMblmMeCGUphRbUjLRqA2fpEJ2=
RJ0ww819avCM5UGSPOKspRP5kem%2FKJ7MHGbmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZ=
E5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2=
B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAV%2F8sgaRoMB5Q3y9hOUMOYe%2Bld%2FiZhBxnA%3=
D%3D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif"><span=
 style=3D"font-size:12pt">https://form.jotform.com/241153172798461</span></=
span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Proper Handling of Books of Accounts and Other A=
ccounting Records =E2=80=93 July 25&nbsp;</span></span></strong><strong><sp=
an style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. =
Link&nbsp;</span></span></strong><a href=3D"https://mail5.enewspusher.com/d=
a/daecs?token=3DCNote%2FkEsHhuFauNmoCNIpm%2FuVLFmQbUmMqkadTykaIvGk8bG6MX7qY=
B7H9rpH3Cem%2FKJ7MHGbmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8=
aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQR=
HQMVzVbHcpFSkFDFwAVzZ5zSeYB3Ldmqtj%2FX1QB2%2Bld%2FiZhBxnA%3D%3D" style=3D"c=
olor:blue;"><span style=3D"font-family:cambria,serif"><span style=3D"font-s=
ize:12pt">https://form.jotform.com/241160776497465</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Enhancing Work Attitude and Values =E2=80=93 Jul=
y 26 AM&nbsp;</span></span></strong><strong><span style=3D"font-family:camb=
ria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</span></span></st=
rong><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3DXbkiYJmE9JA8=
8mfYMTKBgiKp6J0kRDXEJTwVnw1JgftJh0kwhA%2FN04lNfw6vTtTNem%2FKJ7MHGbmTaY3fbMn=
dfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWz=
uy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQB9kmNa06%2B=
GI6Oq7dH6tqi%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span style=3D"fon=
t-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotform=
.com/241161773885464</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Accounting for Supervisors and Managers =E2=80=
=93 July 26 PM&nbsp;</span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</span></sp=
an></strong><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3DjPdos=
KjWQIuw%2FJ9ZAMcVjGv1ffL5%2BLTKKKkjEJpVH4CDEibQI1PKbPBQCtHNlppiem%2FKJ7MHGb=
mTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAn=
HxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATBr=
0BR4hhBsLpclXHY8d%2F%2B%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://f=
orm.jotform.com/241161536710448</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Comprehensive Internal Revenue Taxation =E2=80=
=93 July 30&nbsp;</span></span></strong><strong><span style=3D"font-family:=
cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span><=
/span></strong><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3DyM=
pdYwAVhpUFj1EOBW%2F278ZjXsCCnos9ZmOI5jUf2o5taqbeEyhnBHDEMJ0EJGumem%2FKJ7MHG=
bmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwARU=
3EuDNs7yTqRNYNJxTQsy%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span styl=
e=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://form=
.jotform.com/241162104638449</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;"> <strong><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">* Employee Administrative Investigation and Discip=
line =E2=80=93 July 31&nbsp;</span></span></strong><strong><span style=3D"f=
ont-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nb=
sp;</span></span></strong><a href=3D"https://mail5.enewspusher.com/da/daecs=
?token=3Dusu0kUyNbnUwlcqh7iwZ7gVvgMZMsvpC0IPLJMDdMAUouWDeBiLyS7jVcSzGd4nCem=
%2FKJ7MHGbmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96sZE5tcrF9Imtdd4Do8aZNOcoNAnGy=
YcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpF=
SkFDFwAeRV0EVKMS0cPMOnH9I0EYm%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><=
span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">htt=
ps://form.jotform.com/241162032405441</span></span></a>=20
        </div>=20
        <div style=3D"line-height: 16px; font-size: 11pt; font-family: Cali=
bri, sans-serif;">
          &nbsp;=20
        </div>=20
       </div>=20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"fon=
t-family:sans-serif; margin:0px auto; width:1169px">=20
        <tbody>=20
         <tr>=20
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:1169px" valign=3D"top">=20
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" style=3D"margin:0px auto; table-layout:fixed; width:600px">=20
            <tbody>=20
             <tr>=20
              <td style=3D"border-collapse:collapse; border-spacing:0px; bo=
rder:0px transparent; padding:0px">=20
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:600px">=20
                <tbody>=20
                 <tr>=20
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">=20
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"overflow:hidden; width:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px; padding:0px 0px 20px">=20
                       <table align=3D"center" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" style=3D"margin:auto">=20
                        <tbody>=20
                         <tr>=20
                          <th style=3D"display:block;border:0px transparent=
;border-spacing:0px;border-collapse:collapse;"><img border=3D"0" height=3D"=
auto" src=3D"https://ci3.googleusercontent.com/meips/ADKq_NZm4zPzDeduND58-V=
RADGGXrV6THZRwwWGOuPXzeSZryWXaD2Uh0UkfRMZYMH96hIkz84_UzAtSeGC9DEadk2deHZYtC=
UaFWl1SqQq9mDyCxFc-2YttxzCJ0qvWjFRKyB1CrIZwhJY36FxwKLrqLimPYn4=3Ds0-d-e1-ft=
#https://staticapp.icpsc.com/icp/resources/mogile/1246552/1618c7f43949c9783=
8e6de614de81ffc.png" style=3D"display:block; margin:auto; user-select:none"=
 unselectable=3D"on" width=3D"600"></th>=20
                         </tr>=20
                        </tbody>=20
                       </table> </td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <div style=3D"clear:both;">
                     &nbsp;=20
                   </div>=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-si=
ze:16px;text-align:center;"> <span style=3D"font-size:24px"><span style=3D"=
font-family:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Ea=
se Of Paying Taxes:</span></span></span>=20
                        <br><span style=3D"font-size:20px"><span style=3D"f=
ont-family:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Iss=
ues And Answers=EF=BB=BF&nbsp;</span></span></span>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;font-family:sans-serif;font-size:16px;text-align:cen=
ter;"> <span style=3D"font-size:20px"><span style=3D"font-family:arial blac=
k,gadget,sans-serif">HOW IT WILL AFFECT YOUR BUSINESS</span></span>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;text-align:center;"> <strong style=3D"color:#000000;=
 font-family:sans-serif; font-size:20px">June 27, 2024</strong>=20
                        <br><strong style=3D"color:#000000; font-family:san=
s-serif; font-size:20px">2:00pm - 5:00pm</strong>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-si=
ze:16px;text-align:center;"> <strong style=3D"color:#000000; font-size:20px=
">*LIVE VIA ZOOM*</strong>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-si=
ze:16px;text-align:left;">
                         =EF=BB=BF=20
                       </div> </td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-si=
ze:16px;text-align:left;"> <strong style=3D"color:red; font-size:24px">Intr=
oduction</strong>=20
                        <br>=EF=BB=BF<span style=3D"font-size:20px">Value A=
dded Tax (VAT) is a taxation system implemented by the government to tax tr=
ansactions involving the transfer of goods and services, ultimately impacti=
ng the end consumer. To simplify the accounting process, sellers are subjec=
t to output tax, while business purchasers can claim input tax. During impl=
ementation, certain transactions may be exempt, subject to zero rate, or ha=
ve specific input tax claim processes. Additionally, there are strict invoi=
cing requirements, documentation for refunds, and compliance regulations, i=
ncluding information returns.</span>=20
                        <br>=20
                        <br><strong style=3D"color:red; font-size:24px">Pro=
gram Overview</strong>=20
                        <br><span style=3D"font-size:20px">This masterclass=
 will explore key aspects of the VAT system, focusing on exemptions, compli=
ance, and zero rating, particularly for PEZA entities. It aims to provide t=
he latest regulations, memorandum orders, and circulars to help taxpayers a=
void potential tax deficiencies during a VAT audit. By understanding these =
developments, participants will be better prepared for any VAT audit situat=
ions.</span>=20
                        <br>=20
                        <br><strong style=3D"color:red; font-family:sans-se=
rif; font-size:24px">Course Outline</strong>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>I. VAT: Nature and Purpose</strong>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>II. VAT Rates in the Philippines</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">0% (Zero Percen=
t)</span></li>=20
                         <li><span style=3D"font-size:20px">12% (Twelve Per=
cent)</span></li>=20
                         <li><span style=3D"font-size:20px">(Five Percent 5=
%)&nbsp;</span></li>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>III. Exemptions from VAT</strong>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>IV. Transactions Subject to VAT</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">Sale of Goods o=
r Properties</span></li>=20
                         <li><span style=3D"font-size:20px">Importation of =
Goods</span></li>=20
                         <li><span style=3D"font-size:20px">Sale of Service=
s and Use or Lease of Properties</span></li>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>V. Zero Rating for VAT</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">Export Sales Th=
reshold</span></li>=20
                         <li><span style=3D"font-size:20px">Registered Ente=
rprises in Special Economic Zones</span></li>=20
                         <li><span style=3D"font-size:20px">Entities of For=
eign Missions/Diplomatic Missions</span></li>=20
                         <li><span style=3D"font-size:20px">Automatic Zero =
Rating</span></li>=20
                         <li><span style=3D"font-size:20px">Reimbursement/R=
efund Process</span></li>=20
                         <li><span style=3D"font-size:20px">VAT Exemption C=
ertificate/VAT Identification Card</span></li>=20
                        </ul> &nbsp;=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>VI. Horizontal and Vertical Economic Zone Areas</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">VATable Sales t=
o Horizontal Ecozones</span></li>=20
                         <li><span style=3D"font-size:20px">VATable Supplie=
r Sales within Ecozones</span></li>=20
                         <li><span style=3D"font-size:20px">Exempt Sales to=
 Trade Partners</span></li>=20
                         <li><span style=3D"font-size:20px">Customs Territo=
ry VATable Sales to Vertical Ecozones and Zero Rating for Exports</span></l=
i>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>VII. VAT Refund Application</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">Documentary Req=
uirements</span></li>=20
                         <li><span style=3D"font-size:20px">Refund Procedur=
es</span></li>=20
                         <li><span style=3D"font-size:20px">90-day Refund C=
ommitment Period</span></li>=20
                         <li><span style=3D"font-size:20px">Resident Foreig=
n Diplomatic Missions (Tax Treaty)</span></li>=20
                        </ul> &nbsp;=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>VIII. VAT-Exempt Transactions and Services</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">Agricultural Pr=
oducts</span></li>=20
                         <li><span style=3D"font-size:20px">Personal Househ=
old Effects</span></li>=20
                         <li><span style=3D"font-size:20px">Educational Ser=
vices (DepEd/CHED/TESDA)</span></li>=20
                         <li><span style=3D"font-size:20px">Medical Drugs f=
or Diabetes and Hypertension</span></li>=20
                         <li><span style=3D"font-size:20px">Senior Citizens=
/PWD</span></li>=20
                         <li><span style=3D"font-size:20px">Cooperatives</s=
pan></li>=20
                         <li><span style=3D"font-size:20px">Banks</span></l=
i>=20
                         <li><span style=3D"font-size:20px">Resident Foreig=
n Diplomatic Missions (Tax Treaty)</span></li>=20
                         <li><span style=3D"font-size:20px">Regional Headqu=
arters/Regional Operating Headquarters</span></li>=20
                         <li><span style=3D"font-size:20px">Lease of Reside=
ntial Units</span></li>=20
                         <li><span style=3D"font-size:20px">Sale of Residen=
tial Dwellings (Low-Cost &amp; Socialized Housing)</span></li>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>IX. Creditable Input Taxes</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">Input VAT Sourc=
es</span></li>=20
                         <li><span style=3D"font-size:20px">Capital Goods A=
mortization</span></li>=20
                         <li><span style=3D"font-size:20px">Vehicle Purchas=
e Input VAT Limitation</span></li>=20
                         <li><span style=3D"font-size:20px">Construction in=
 Progress (CIP) Input Tax Treatment</span></li>=20
                         <li><span style=3D"font-size:20px">Government Mone=
y Payments: EWT or FWT?</span></li>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>X. BIR VAT Audit Approach</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">BIR VAT Audit O=
ffices Structure</span></li>=20
                         <li><span style=3D"font-size:20px">Invoicing Requi=
rements Compliance</span></li>=20
                         <li><span style=3D"font-size:20px">VAT Information=
 Returns Submissions Verification</span></li>=20
                         <li><span style=3D"font-size:20px">Oplan Kandado/B=
usiness Suspension Grounds</span></li>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#c00000; font-size:20px"=
>XI. Compliance Requirements</strong>=20
                        <ul>=20
                         <li><span style=3D"font-size:20px">Minimum Purchas=
e for Issuing OR/Invoice</span></li>=20
                         <li><span style=3D"font-size:20px">Registration Re=
quirements</span></li>=20
                         <li><span style=3D"font-size:20px">Non-revocation =
of Registration</span></li>=20
                         <li><span style=3D"font-size:20px">Accounting Requ=
irements</span></li>=20
                         <li><span style=3D"font-size:20px">Tax Return and =
Payment</span></li>=20
                        </ul>=20
                       </div> </td>=20
                     </tr>=20
                    </tbody>=20
                   </table></th>=20
                 </tr>=20
                </tbody>=20
               </table> </td>=20
             </tr>=20
            </tbody>=20
           </table> </td>=20
         </tr>=20
        </tbody>=20
       </table>=20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"fon=
t-family:sans-serif; margin:0px auto; width:1169px">=20
        <tbody>=20
         <tr>=20
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:1169px" valign=3D"top">=20
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" style=3D"margin:0px auto; table-layout:fixed; width:600px">=20
            <tbody>=20
             <tr>=20
              <td style=3D"border-collapse:collapse; border-spacing:0px; bo=
rder:0px transparent; padding:0px">=20
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:600px">=20
                <tbody>=20
                 <tr>=20
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">=20
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"background:transparent; overflow:hidden; width:600px">=20
                    <tbody>=20
                    </tbody>=20
                   </table>=20
                   <div style=3D"clear:both;">
                     &nbsp;=20
                   </div></th>=20
                 </tr>=20
                </tbody>=20
               </table> </td>=20
             </tr>=20
            </tbody>=20
           </table> </td>=20
         </tr>=20
        </tbody>=20
       </table>=20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"fon=
t-family:sans-serif; margin:0px auto; width:1169px">=20
        <tbody>=20
         <tr>=20
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:1169px" valign=3D"top">=20
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" style=3D"margin:0px auto; table-layout:fixed; width:600px">=20
            <tbody>=20
             <tr>=20
              <td style=3D"border-collapse:collapse; border-spacing:0px; bo=
rder:0px transparent; padding:0px">=20
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:600px">=20
                <tbody>=20
                 <tr>=20
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">=20
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"width:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px; padding-bottom:10px; padding-top:10px">=20
                       <table align=3D"center" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                        <tbody>=20
                         <tr>=20
                          <td style=3D"border-collapse:collapse; border-spa=
cing:0px; border-style:none none solid; border-width:0px 0px 1px; font-size=
:0px; line-height:0px"> &nbsp; </td>=20
                         </tr>=20
                        </tbody>=20
                       </table> </td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-si=
ze:16px;text-align:center;"> <strong style=3D"font-size:18px">Featured Spea=
ker:</strong>=20
                        <br><strong style=3D"color:#0d04f5; font-size:24px"=
>ATTY. ARN</strong><strong style=3D"color:#0d04f5; font-size:24px">O</stron=
g><strong style=3D"color:#0d04f5; font-size:24px">LD A. APDUA</strong>=20
                        <br><strong style=3D"color:#fc0505; font-family:san=
s-serif; font-size:18px"><em>Former B.I.R. Insider</em></strong>=20
                        <br><strong style=3D"color:#fc0505; font-family:san=
s-serif; font-size:18px"><em>Managing Partner of AAA and Co., CPAs</em></st=
rong>=20
                       </div> </td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51, 51, 51);font-family:sans-serif;font-si=
ze:16px;text-align:left;"> <span style=3D"font-size:20px">Arnold Apdua has =
nineteen (19) years of meaningful experience in tax practice, including sev=
en (7) years as Revenue Officer of the Bureau of Internal Revenue (BIR) and=
 eleven (11) years as tax practitioner. He is the Managing Partner of AAA a=
nd Co., CPAs and owner of Bizmaker Tax and Accounting Consultancy Services.=
</span>=20
                        <br>=20
                        <br><span style=3D"font-size:20px">He was a tax law=
yer of Quasha, Ancheta, Pe=C3=B1a and Nolasco Law Office. He was also a pro=
fessor at the University of the East and Pamantasan ng Lungsod ng Maynila, =
where he taught accounting and taxation.</span>=20
                        <br>=20
                        <br><span style=3D"font-size:20px">He is a resource=
 person and speaker for various Continuing Professional Development (CPD) t=
ax seminars conducted by the following:</span>=20
                        <br><span style=3D"font-size:20px">=E2=80=A2 Philip=
pine Institute of Certified Public Accountants (PICPA);</span>=20
                        <br><span style=3D"font-size:20px">=E2=80=A2 Associ=
ation of Certified Public Accountants in Commerce and Industry (ACPACI);</s=
pan>=20
                        <br><span style=3D"font-size:20px">=E2=80=A2 Associ=
ation of Certified Public Accountants in Public Practice (ACPAPP);</span>=
=20
                        <br><span style=3D"font-size:20px">=E2=80=A2 Philip=
pine Association of Management Accountants (PAMA);</span>=20
                        <br><span style=3D"font-size:20px">=E2=80=A2 Univer=
sity of Asia and the Pacific;</span>=20
                        <br><span style=3D"font-size:20px">=E2=80=A2 Variou=
s Auditing Firms</span>=20
                       </div> </td>=20
                     </tr>=20
                    </tbody>=20
                   </table></th>=20
                 </tr>=20
                </tbody>=20
               </table> </td>=20
             </tr>=20
            </tbody>=20
           </table> </td>=20
         </tr>=20
        </tbody>=20
       </table>=20
       <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"fon=
t-family:sans-serif; margin:0px auto; width:1169px">=20
        <tbody>=20
         <tr>=20
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:1169px" valign=3D"top">=20
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=3D"0" style=3D"margin:0px auto; table-layout:fixed; width:600px">=20
            <tbody>=20
             <tr>=20
              <td style=3D"border-collapse:collapse; border-spacing:0px; bo=
rder:0px transparent; padding:0px">=20
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:600px">=20
                <tbody>=20
                 <tr>=20
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">=20
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"background:transparent; overflow:hidden; width:600px">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px; padding:25px 0px"> &nbsp;=20
                       <table border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"width:600px">=20
                        <tbody>=20
                         <tr>=20
                          <td style=3D"border-collapse:collapse; border-spa=
cing:0px; border:0px none; padding-bottom:10px; padding-top:10px">=20
                           <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                            <tbody>=20
                             <tr>=20
                              <td style=3D"border-collapse:collapse; border=
-spacing:0px; border-style:none none solid; border-width:0px 0px 1px; font-=
size:0px; line-height:0px"> &nbsp; </td>=20
                             </tr>=20
                            </tbody>=20
                           </table> </td>=20
                         </tr>=20
                        </tbody>=20
                       </table>=20
                       <table border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"background:transparent; overflow:hidden; width:600px">=20
                        <tbody>=20
                         <tr>=20
                          <td style=3D"border-collapse:collapse; border-spa=
cing:0px; border:0px none; padding:15px 0px 25px">=20
                           <div style=3D"font-size:13px;color:rgb(80, 0, 80=
);">=20
                            <div style=3D"min-width:320px;max-width:500px;m=
argin:0px auto;width:500px;">=20
                             <div style=3D"border-collapse:collapse;display=
:table;width:500px;">=20
                              <div style=3D"min-width:320px;max-width:500px=
;display:table-cell;vertical-align:top;width:500px;">=20
                               <div style=3D"width:500px;">=20
                                <div style=3D"border-width:0px;border-style=
:solid;padding:5px 0px;">=20
                                 <div style=3D"font-family: Georgia, Times,=
 &quot;New serif&quot;; line-height: 24px; padding: 10px;">=20
                                  <div style=3D"line-height: 24px;">=20
                                   <div style=3D"color:rgb(34, 34, 34);font=
-size:small;font-family:Roboto, RobotoDraft, Helvetica, Arial, sans-serif;"=
>=20
                                    <div style=3D"min-width:320px;max-width=
:500px;margin:0px auto;width:500px;">=20
                                     <div style=3D"border-collapse:collapse=
;display:table;width:500px;">=20
                                      <div style=3D"min-width:320px;max-wid=
th:500px;display:table-cell;vertical-align:top;width:500px;">=20
                                       <div style=3D"width:500px;">=20
                                        <div style=3D"border-width:0px;bord=
er-style:solid;padding:5px 0px;">=20
                                         <div style=3D"line-height: 24px; p=
adding: 10px;">=20
                                          <div style=3D"line-height: 24px;"=
>=20
                                           <h2 style=3D"color:rgb(34, 34, 3=
4);font-family:sans-serif;text-align:center;font-size:24px;margin-top:10px;=
margin-bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:#ff0=
000"><u>REGISTRATION PER PAX</u></span></span></h2>=20
                                           <div>
                                             &nbsp;=20
                                           </div>=20
                                           <div style=3D"font-weight: 400; =
padding: 0px; border-width: 0px; border-style: none; font-size: 16px; text-=
align: center;"> <span style=3D"font-size:24px"><span style=3D"font-family:=
arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Ease Of Paying=
 Taxes:</span></span></span>=20
                                            <br><span style=3D"font-size:20=
px"><span style=3D"font-family:arial black,gadget,sans-serif"><span style=
=3D"color:#ff0000">Issues And Answers=EF=BB=BF&nbsp;</span></span></span>=
=20
                                           </div>=20
                                           <div style=3D"color: rgb(34, 34,=
 34); font-weight: 400; padding: 0px; border-width: 0px; border-style: none=
; font-size: 16px; text-align: center;"> <span style=3D"font-size:20px"><sp=
an style=3D"font-family:arial black,gadget,sans-serif">HOW IT WILL AFFECT Y=
OUR BUSINESS</span></span>=20
                                           </div>=20
                                           <div style=3D"color: rgb(34, 34,=
 34); font-size: small; font-weight: 400; padding: 0px; border-width: 0px; =
border-style: none; text-align: center;"> <strong style=3D"color:#000000; f=
ont-size:20px">June 27, 2024</strong>=20
                                            <br><strong style=3D"color:#000=
000; font-size:20px">2:00pm - 5:00pm</strong>=20
                                           </div>=20
                                           <div style=3D"font-weight: 400; =
padding: 0px; border-width: 0px; border-style: none; font-size: 16px; text-=
align: center;"> <strong style=3D"color:#000000; font-size:20px">*LIVE VIA =
ZOOM*</strong>=20
                                           </div>=20
                                           <h2 style=3D"color:rgb(34, 34, 3=
4);font-family:sans-serif;font-size:24px;text-align:center;margin-top:0px;m=
argin-bottom:0px;"><span style=3D"font-weight:400"><span style=3D"font-size=
:15px"><span style=3D"background-color:transparent"><span style=3D"font-fam=
ily:georgia,times,new serif"><span style=3D"color:#555555"><strong><span st=
yle=3D"font-size:large"><span style=3D"color:#0000ff"><a href=3D"https://ma=
il5.enewspusher.com/da/daecs?token=3DSEJDTfezMHikEI4cbFUmoGSHgydgMQ5CeeJ6ba=
Gfj0q724GRyE7ZN1nULcmpMvG4em%2FKJ7MHGbmTaY3fbMndfV0JZZpeMhY3xboxYc26V1BG96s=
ZE5tcrF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%=
2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAdw54ey9Ts%2BkkYzebTTBjNe%2Bld%2FiZhBxnA%=
3D%3D" rel=3D"noreferrer noopener" style=3D"color:rgb(17, 85, 204);" target=
=3D"_blank">https://form.jotform.com/241500939631454</a></span></span></str=
ong></span></span></span></span></span></h2>=20
                                           <h2 style=3D"color:rgb(51, 51, 5=
1);font-family:sans-serif;text-align:center;font-size:24px;margin-top:0px;m=
argin-bottom:0px;">&nbsp;</h2>=20
                                           <div>=20
                                            <h2 style=3D"font-family:sans-s=
erif;text-align:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><=
span style=3D"color:#ff0000"><u>ONLINE PER PAX</u></span></h2>=20
                                           </div>=20
                                          </div>=20
                                         </div>=20
                                        </div>=20
                                       </div>=20
                                      </div>=20
                                     </div>=20
                                    </div>=20
                                   </div>=20
                                   <div style=3D"color: rgb(85, 85, 85); fo=
nt-size: small; font-family: Arial, Helvetica, sans-serif; line-height: 15p=
x; padding: 10px;">=20
                                    <div style=3D"line-height: 14px; font-s=
ize: 12px;">=20
                                     <div style=3D"font-size: 14px; line-he=
ight: 16px; text-align: center;"> <strong style=3D"color:#222222; font-fami=
ly:Calibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regula=
r Rate Php 1,699.00 + VAT starting JUNE 20,</span></strong><strong style=3D=
"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span style=
=3D"color:#ff0000">&nbsp;2024</span></strong>=20
                                     </div>=20
                                    </div>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"color: rg=
b(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fon=
t-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><sp=
an style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</=
span></strong></span>&nbsp;<strong style=3D"font-size:14pt"><span style=3D"=
color:#ff0000">JUNE 19,</span></strong>&nbsp;<strong style=3D"font-size:14p=
t"><span style=3D"color:#ff0000">2024</span></strong>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"color: rg=
b(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fon=
t-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><sp=
an style=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =E2=
=80=93 14 pax</span></strong></span>=20
                                   </div>=20
                                   <div style=3D"color: rgb(34, 34, 34); fo=
nt-size: small; font-family: Arial, Helvetica, sans-serif; text-align: cent=
er; line-height: 15px;">
                                     &nbsp;=20
                                   </div>=20
                                   <div align=3D"center" style=3D"color: rg=
b(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fon=
t-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><sp=
an style=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax for =
15 or more pax</span></strong></span>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"margin: 0=
cm 0cm 8pt; line-height: 18px; font-family: Calibri, sans-serif;"> <span st=
yle=3D"color:#ff0000"><span style=3D"font-size:18.6667px"><strong>BIRTHDAY =
MONTH PROMO - ONE (1) FREE SEAT Register within Your Birthday Month with at=
 least&nbsp;2 paid pax @Php1,699.00</strong></span></span><strong style=3D"=
color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbs=
p;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><spa=
n style=3D"color:#ff0000">per pax&nbsp;</span></strong><strong style=3D"col=
or:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Must Present=
 proof of date birth</span></strong>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"margin: 0=
cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;"> <strong =
style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">=
JOIN NOW PAY LATER PROMO - After 30 Days from the date of the Masterclass&n=
bsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_21180636=
27045221023m_-6161074684569100179m_8262748272025176584m_-246403824553853017=
6m_3072402570114043049m_-5924152376493116660m_-7266980937315085433m_-826745=
1966618763805m_927691725594951046m_-1188879237718663658m_-73552932889594209=
10m_961249136569885940m_-1608489655972963006m_5604732833366387446m_43783124=
09515602059m_6874459320489289769m_-646610415516271479m_8319626764317481505m=
_2325933389417244277m_2642887845746401929m_5087165177397515314m_78171499718=
83892943m_-4225803679699802999m_7683320798588280989m_34598192970764670m_-88=
66171075513576752m_-3621773549479330394m_2404260964293064786m_-483044368925=
7051615m_-2390217678032805476m_1320467170204662062m_-8859158302139931932plu=
sReplyChip-2" style=3D"color: rgb(34, 34, 34);">@</a></span></strong><stron=
g style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000=
">Php1,899.00&nbsp;</span></strong><strong style=3D"color:#222222; font-siz=
e:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbsp;</span></strong><stro=
ng style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff000=
0">per pax</span></strong>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"margin: 0=
cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                                     &nbsp;=20
                                   </div>=20
                                   <div style=3D"color: rgb(85, 85, 85); fo=
nt-size: 14px; font-family: Arial, Helvetica, sans-serif; text-align: cente=
r; line-height: 16px;"> <span style=3D"color:#000000"><em><strong>Inclusive=
 of the Webinar Session, Presentation Materials and the Digital Certificate=
&nbsp;</strong></em></span>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div>=20
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