Strategies in Handling Tax Enforcement, Assessment and Collection

Atty. Nelson Gargoles explains who gets audited by the BIR on Business is our Business at Dwiz 882 AM


Do you want to know the proper approach, strategies and justifications for BIR tax assessment?

First time in the history of the BIR, in the year 2011, the tax collection reaches the P 1 TRILLION mark. As a result, the collection goal increases yearly and in the year 2015 the collection goal is set at P 1.7 TRILLION. Who do you think will be affected by this collection goal? Of course, it’s us, the taxpayers. Possible tax exposure may involve a huge amount of money and can extract a heavy blow in Company’s finances or sometimes lead to its closure or dissolution. The purpose of this seminar is to arm or equip the taxpayer with the prevailing laws, rules and regulation used by the BIR in assessing and collecting taxes and the corresponding taxpayer’s rights and remedies. Strategies in handling tax assessments and collection are also included so that the taxpayer may lessen its tax liabilities.


  • To know the basic principle of Tax Laws
  • To learn the basic types of Audit Notices
  • To learn the basic Assessment Process
  • To be able to address properly the BIR officials
  • To know the usual findings of the BIR
  • To learn the rights and remedies available to a taxpayer
  • To know the collection process (administrative remedies) of the BIR
  • To learn the compromise settlement for delinquent account.


  • Business Owners (Single Proprietor or Stockholders)
  • Business Managers and other employees
  • Accountant (Whether employee or practitioner)
  • Others who want to know how to handle BIR's tax assessment


  • Basic principles of taxation
    1. AInterpretation of Tax Laws
    2. Sources of Tax Laws
    3. Power of Commissioner of Internal Revenue
  • Types of Audit Notices and the proper approach in handling them
    1. Letter of Authority (LA, eLA)
    2. Memorandum of Assignment
    3. Letter Notice
    4. Mission Order
  • Managing Tax Enforcement
    1. Tax Surveillance
    2. Oplan Kandado
    3. Tax Mapping
  • Approaching BIR Assessment
    1. Basic Assessment Process
    2. Subpoena Duces Tecum
    3. Preliminary Assessment Notice (PAN)
    4. Final Assessment Notice (FAN)
    5. Protesting the FAN
    6. Usual Findings of BIR officials
    7. Invoking the defense of Prescription
    8. Waiver of the Statute of Limitations
  • Managing Delinquent (Collectible) Account
    1. Delinquent Account
    2. Models of Collecting Taxes
    3. Prescription of Time to collect
    4. Administrative Remedies
    5. Distraint, levy and garnishment
    6. Levy of Real Property
  • Compromised of Tax Liability
    1. Cases that can be compromised
    2. Grounds for compromise
    3. Doubtful Validity Assessment
    4. Financial incapacity of Taxpayer
    5. Minimum Compromise Amount


"Really appreciate Atty. Gargoles' seminar in PICPA about "Managing Tax Assessment and Collection". He has taught managing tax assessment in a "legal way". He has explained it very well and his materials are very well-prepared, well-organized, comprehensive and he has cited a lot of references. My investment on his seminar is really worth it. I am looking forward to his tax seminars in PICPA."

- Rochelle Briones Artuz, CPA

"The Seminar of Atty. Gargoles was very informative. His approach on the topics are very relevant to our actual practice and he has the expertise on the field."

- Roselito Eleazar, CPA

"I like best the presence of the speaker because he knows how to express himself very well. The event was organized properly. Atty. Nelson Gargoles is a good facilitator. He explains very well the topic that we are talking about. I learned a lot of things from him."

- Mary Grace D. Cruz

"I liked how the lessons have been presented - the simplicity and practicality of the speaker on delivering the discussion and explanation."

- Daphen Baguio

SUPERSAVER RATE: Register 5 participants and get 1 slot FREE

Regular Rate: Php 3,000 per personEarly Bird Rate:

If payment is received seven (7) days before the seminar date

The fee includes training handouts, certificate of attendance, snacks, and lunch.


Multipurpose Hall

WSI Corporate Center 1005 Metropolitan Avenue

Date: July 06,2015

Time: 9:00 AM to 4:00 PM

For more information :

Please contact : Ms. Mary Jane (Jheng) Toledo

Telephone No. 475-2790

Mobile No. +639064232572/+639282213584



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