Part 3 is intended to enlighten and help the CPAs as well as tax agents of different organizations of the recent issuances of BIR. A refresher on the income taxation for selected entities, presentation on the revision on the provision for financial reporting of cooperatives under CDA and update on the recently issued removal of the 5-year validity of receipts. This is also a venue for the tax agents (CPAs and non-CPAs) to ask their questions from the regulators.

Part 4 is intended to enlighten and help the CPAs as well as tax agents of different organizations of the recent issuances of BIR. A refresher on the taxes on the various importations, tax-free exchanges, clarifications on the use of electronic audited financial statement (EAFS) system. This is also a venue for the tax agents (CPAs and non-CPAs) to ask their questions from the regulators.

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