26 Thu Mar
26 Thu Mar

The 3-hour learning session will endeavor to cover the following:

► Guidance on preparers and reviewers of corporate ITRs

► Updated basic income tax concepts focusing on common tax reconciling items

► Guidance on allowable deductions

► Updated information on minimum corporate income tax (MCIT), net operating loss carry over (NOLCO) and improperly accumulated earnings tax (IAET)

► Application of the rules in preparing corporate ITRs through a practice set or exercise problem