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Registration
Mastering Withholding Tax, VAT & Income Tax and the Effect of TRAIN Law
Atty. ARNOLD A. APDUA

Value Added Tax
a. Nature of VAT and underlying Laws
b. Persons Liable to VAT
c. VAT-taxable transactions
d. Persons Exempt Transactions
e. VAT Rates and VAT Base
f. Withholding VAT
g. Input Taxes
h. Substantiation Requirements
i. Treatment of Excess Input Tax
j. Filing of VAT returns and Payment of VAT Computation of the New Estate of a

Withholding Tax
• Importance of Withholding Tax System
• Persons exempt from withholding tax
• Types of withholding taxes
• Duties & obligations of a withholding agent
Gross Compensation Income

  • Atty. ARNOLD A. APDUA (QUASHA ANCHETA PEÑA & NOLASCO LAW OFFICE)

    Atty. ARNOLD A. APDUA

    QUASHA ANCHETA PEÑA & NOLASCO LAW OFFICE
Lunch Break
Mastering Withholding Tax, VAT & Income Tax and the Effect of TRAIN Law
Atty. ARNOLD A. APDUA

Gross Compensation Income

a. Non-withholding resulting in disallowance of expenses
b. Surcharge & compromise penalties claimed as deduction from gross income
c. Unsupported deduction/claims
d. Bad debts
e. Losses
f. Interest
g. Donations
h. Non-compliance w/ prior BIR tax treaty relief ruling requirement
i. Out-of-period claims of creditable withholding tax certificates

  • Atty. ARNOLD A. APDUA (QUASHA ANCHETA PEÑA & NOLASCO LAW OFFICE)

    Atty. ARNOLD A. APDUA

    QUASHA ANCHETA PEÑA & NOLASCO LAW OFFICE