PRE-TEST ON GENERAL AUDIT PROCEDURES
Quiz by Jelly Daffon
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- Q1
They are the ones who examine andinspect books of accounts and other accounting records of taxpayer
Secretary of Justice
Bureau of Internal Revenue
Chief Officials
Revenue Officers
120s - Q2
Pursuant to the updated Handbook on Audit Procedures and Techniques what comes first on preliminary approach to examination?
Contact with Taxpayer
Work Planning
Pre-audit Analysis
Determining Scope of Audit
120s - Q3
Revenue Regulation No. 22-2020 prescribes the preparation of ____________
Preliminary Assessment Notice
Notice of Discrepancy
Notice of Informal Conference
Final Assessment Notice
120s - Q4
Which of the following statement is correct?
A protest should be filed by a taxpayer, otherwise the assessment becomes final and can no longer be questioned in court
The assessment shall include only the basic tax
A protest may be filed by the taxpayer any time before the BIR collects the tax
The assessment should be made by the BIR within five years from the filing of the return
120s - Q5
Refers to a plea of re-evaluation of an assessment based on newly discovered or additional evidence that a taxpayer intends to present in the reinvestigation.
Request for reconsideration
Request for re-evaluation
Request for re-computation
Request for reinvestigation
120s - Q6
A Notice of Discrepancy is not yet a deficiency tax assessment.
truefalseTrue or False120s - Q7
Representation expense for a service company is limited to _______________.
1% of Net Revenues
.5% of Net Revenues
2% of Net Revenues
.05% of Net Revenues
120s - Q8
Provision in the Tax Code that constitutes the power of the Commissioner to make assessments and prescribe additional requirements for tax administration and enforcement
Sec. 2 of the NIRC
Sec. 6 of the NIRC
Sec. 13 of the NIRC
Sec 10 of the NIRC
120s - Q9
Charitable contribution by an individual is limited to
10% of Taxable Income before deducting such Donation.
truefalseTrue or False120s - Q10
When there is no valid protest within fifteen (15) days from the date of receipt of FAN, the same shall become final, executory and demandable.
falsetrueTrue or False120s