PICPA Events

The ABC’s of Expanded Withholding Tax and Final Withholding

Program Description: Do you want to understand the nature, computation, and practical application of expanded withholding tax, final withholding VAT, or percentage tax? In the withholding tax system, the payor acts as the government's withholding agent. Failure to withhold and remit the correct taxes may result not only in deficiency withholding tax liabilities and penalties, but also in the possible disallowance of expense deductions. This program is designed to provide a practical and organized discussion of the nature of withholding tax, the computation of expanded withholding tax, the common income payments subject to expanded withholding tax, and the rules on final withholding VAT and final withholding percentage tax. Learning Outcomes: To understand the nature of withholding tax, the types of withholding tax, and the persons required or exempt from withholding. To apply the withholding tax base, computation, and timing rules for expanded withholding tax. To identify transactions and income payments that are subject to expanded withholding tax. To distinguish and apply the rules on final withholding VAT and final withholding percentage tax.

Date

Oct 29, 2026

08:00 AM

-

Oct 29, 2026

05:00 PM

For inquiries, use the contact details below
Ms. May Ann Diaz (Viber)
picpa.emmc@picpammr.org
09178816163

Regstration Fee for Member(Onsite):
- With Good Standing
₱2,000.00
- With Not Good Standing/Non-member
₱2,500.00

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TERMS & CONDITIONS OF PAYMENT AND SERVICES

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To make a request for your personal information, please contact PICPA’s Data Protection Officer, Atty. Arnold A. Apdua, CPA at arnoldapdua@gmail.com

Changes to this Privacy Notice

PICPA reserves the right to update this privacy notice and put it on its website at any time. Please check for updates from time to time so you are always fully aware of what information is collected and how it is used. PICPA may also notify you in other ways from time to time about the processing of your personal information.

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I hereby attest that all information stated in this form are true and correct to the best of my knowledge. I understand that any concealment, false statement, and/or non-declaration shall constitute fraud, which shall be a ground to file legal action against me, and I waive my rights to institute any case arising from this situation.

I have provided the information herein after having been informed of the purpose for its processing, and I expressly give my consent therefor. I understand that it is my choice as to what information I provide and that the withholding or falsifying of information may act against the best interests of my relationship with Philippine Institute of Certified Public Accountants (PICPA). I am aware that I can access my personal information on request, and if necessary, correct information that I believe to be inaccurate. I understand that if, in exceptional circumstances, access is denied for legitimate purposes, I will be informed of the cause thereof and the remedies for the same.

Furthermore, I warrant that I have: (i) obtained consent from third persons, if any, to disclose their information included in this form; and (ii) informed said third persons of the purpose for the disclosure and collection of information. I will indemnify and hold PICPA free and harmless from any and all claims arising from the breach of this warranty, for damages, and for actual legal fees to defend such claims, if any.

This consent for PICPA to use or process the information herein shall be valid for the duration of my relationship and/or contract with PICPA and for ten (10) years thereafter, to comply with statutory and governmental rules and regulations.

PICPA POLICIES on the

MODE and VALIDITY of PAYMENT,

CANCELLATION AND REFUND

(Based on PICPA ED Memo 034 dated January 20, 2025)

Please be advised of the following validity, mode of payment, cancellations and refund policies for training program fees applicable to ALL training programs and events conducted by the PICPA National Office and all of the PICPA units (Committees, GAOs, Regions, and Chapters):

Payment cut off for online programs/events will be forty-eight (48) hours before the scheduled webinar/online event for which the registration was made. Pre-registrations unpaid after cutoff is deemed CANCELLED.
Cut-off for the online (PICPAMELS) registration and payment for F2F events is also forty-eight (48) hours before the scheduled conduct of the event. However, it is the prerogative of the organizing PICPA unit to accept additional registrations and payments - such as walk-in participants.

Payment cancellations and refunds:

FOR WEBINARS/ONLINE EVENTS: If the registration/reservation was paid on time but the registrant failed to attend said webinar, said payment may be applicable as an advance payment valid for thirty (30) days for another webinar of his/her choice provided that a notice for non-attendance/request for refund is filed to the organizing PICPA unit by the paid registrant at the latest forty-eight (48) hours prior to conduct. Late or no notice or request forfeits the payment.

FOR ONSITE/FACE-TO-FACE EVENTS: Cancellations of paid registrations to F2F activities must be filed through an email requesting for refund submitted to the PICPA organizing unit at the latest three (3) working days prior to conduct. The PICPA organizing unit reserves the right to decline requests for refunds, particularly for late refund requests or non-notification of non-attendance.

G-Cash remittances to PICPA Regions/Chapters Officer’s individual mobile numbers is NOT allowed. Only official bank-to-bank transfers (via OTC, online banking or through “G-Cash bank-to-bank” transactions) shall be allowed.

NOTE:

PAYMENT of REGISTRATION FEE is just one of the requirements to merit a certificate of participation/attendance. Non-completion or non-compliance with the other requirements may be grounds for ineligibility to receive the certificate and its corresponding CPD units.

THE PICPA ORGANIZING UNIT RESERVES THE RIGHT TO APPROVE OR DECLINE REQUESTS FOR REFUNDS

AND CANCELLATIONS, PARTICULARLY FOR INSTANCES OR CASES OF LATE REQUESTS OR NON-NOTIFICATION OF NON-ATTENDANCE.

PLEASE BE GUIDED ACCORDINGLY. THANK YOU FOR YOUR UNDERSTANDING, COOPERATION AND SUPPORT.

- The PICPA NATIONAL OFFICE TRAINING DIVISION