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TESTIMONIALS

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Sir, thank you very much for the learnings that you had shared with us and to all the participants. You are indeed an excellent speaker.
Rest assured that our Chapter will collaborate with you again for our succeeding webinars and events. 

Mr. JERVY A. BAKLAYAN

Regional Coordinator for PICPA La Union Chapter

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Atty. Apdua presented clearly "Maximizing Tax Assets" to professional accountants during the PICPA-Northern Metro Manila Chapter webinar held on March 23, 2022. From legal basis to actual tax application of Creditable Withholding Tax, Excess MCIT Credits, Foreign Tax Credits, Net-Operating Loss Carry-Over, Deferred Tax Assets, Excessive Input VAT Credits, Claims for Tax Refund and Tax Credit Certification, his discussion fully covered recognition, settlements, tax rulings and most importantly the correctness of BIR forms used. Indeed, Atty. AAA cut short the precious time and effort that should had been spent looking out for them in this peak season for tax practitioners. Quite a big help, thank you so much!

ELVIRA P. CRUDO

President-Elect, FY 2021-2022
PICPA Northern Metro Manila Chapter

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"Atty. Apdua is always a crowd drawer and a certified webinar blockbuster. With his expertise in taxation, as well as the varied topics in accounting, auditing, and other consultancy issues, he is a sure winner in giving such awaited webinars.

 

It is always a delight to attend his webinars where we always expect the marriage of legal and technical discussions at their best! Not to forget the tips and tricks he is always ready to share, a sure guide to most who are eager to learn more. 

His webinar materials have mastery of the topic, the content, and his delivery and very engaging discussion with matching examples are always a perfect score of 5!"

ARCY VILLAVICENCIO, CPA
PICPA Quezon Province Chapter

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YEAR END TAX COMPLIANCE: Reconciliation of Tax Deductions and Exclusions

Philippine Institute of Certified Public Accountant - Bulacan Chapter

"Atty. Arnold discussed the YEAR-END TAX COMPLIANCE- Reconciliation of Tax Deductions and Exclusions. His style of presenting is truly one a kind. Flashing notes and pointers on the screen makes the webinar entertaining while still focusing on the discussion.

 

The discussion covered a hefty amount of material, but the presenter ensured that every nook and cranny were well-explained. Even in just a short amount of time, I could comprehend the details and subtopics, given that the speaker was well-spoken.

 

He even discussed the impact or effects of withholding taxes which he knew was an important part of the topic.

 

What I like about the presentation is that Attorney Arnold explained the line-by-line items of the items on the deduction to reflect the income conferred. If not for his approach to teaching, surely many attendees would be juicing their brains out just to keep up with the topic, given the time is limited.

 

It isn’t easy to grasp the topic on certain expenses by nature –deductibility like representation, advertisement and promotion, provision for probable losses on receivables, charitable donations, and the interest deductibility whether paid or incurred as well as the corresponding interest arbitrage – but Attorney did an astounding job of digesting a gigantic amount of information and make it simpler and concise.

 

I appreciate the speaker’s ability to simultaneously take notes on his slides and highlight those subjects as he discusses the topic. You can really absorb the flow of the lecture, for he doesn’t just read the information flashed on the screen; he deliberately explains every ridge of the matter. To me, every tax webinar should match the presenter's style – where there is an allocated time for sample problems.

The program ended with closing remarks by the EVP of PICPA Bulacan and made some inputs and key points as well.

 

Overall, this is an awesome course. Well-prepared material is available electronically right after the event, and the instructor is indeed educated and really knows the subject. The webinar can help anyone apply the discussion to their everyday practice. I am glad that I have attended and listened to this opportunity given as it was very useful for me in the field of my profession and life."

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MR. RIZALDY MARTIN

President | PICPA Bulacan FY 2021-2022

YEAR END TAX COMPLIANCE: Reconciliation of Tax Deductions and Exclusions

Philippine Institute of Certified Public Accountant - Bulacan Chapter

"I just want to magnify the effort of our presenter, Atty. Arnold A. Apdua for actively interacting with the people on the webinar – _on how he handles the questions, even if some are repetitive. He assisted the attendees and guided them with the subject matter. He gave emphasis on the points that are vital and can be easily overlooked.

 

I have attended a lot of presentations, and only a few of those uses key points and reiterate those every now and then, just to confirm that we do understand and everyone is on pace. His gestures of making sure that no one is left behind the flow of the discussion showed that he humbles himself even with his advanced learnings.

 

Atty. Arnold A. Apdua initially made a discussion of the computation of deficiency tax and the corresponding penalties such as surcharge, interest, and compromise penalties under the normal situation and under fraudulent circumstances. He presented the income, gain, interest, and means of income derived from capital, labor, or from both combined as well as the profits arising from property, professions, trade or offices; or a return of capital or increase in the value of the property with realized gain. With his own style of teaching, it is no surprise that no follow-up questions were raised – implying that everybody understood the topic.

 

What strikes me the most is his discussion on the rates and income tax of Domestic Corporation for regular, NSNP, and its classification based on taxable income and net assets, excluding land, beginning of the year. He made it so simple and undeniably easy to understand the corresponding percentages; when reading it on your own would be impossible to comprehend in one sitting fully.

 

Understanding the given information and applying it in real-time paved the way for me to chew on every section of the webinar. If it wasn't for the speaker, I'd be juicing my brain in frustration. I now have a

much better appreciation of the process. I also have a complete understanding of the financial and tax reporting methods that apply.

 

To better understand the excellence of teaching of Atty. Arnold A . Apdua, here is an example of how he answered some questions with clarity.

 

The question was, "Client erroneously paid income tax for gain on sale of property, transaction already subjected to capital gains tax. Is there a way to refund or claim tax credit for the income tax payment?"

 

To which he responded that the taxpayer could apply for a refund or tax credit certificate for erroneous payment. In the alternative, the taxpayer can amend the income tax return to carry over the excess payment if the BIR did not yet issue the Letter of Authority. However, if there is already a Letter of Authority, the taxpayer can no longer amend the said income tax return.

 

On another note, I will surely attend another one of his presentations if time allows me to. I could say in absolute honesty that the presenter is knowledgeable and deeply connected to the topic, making the whole event a smooth sailing one. He is indeed a commendable speaker for imparting his learnings to all of us."

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MR. RIZALDY MARTIN

President | PICPA Bulacan FY 2021-2022

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"Attending the tax conference, learning/re-learning is quite a pleasure, seeing how the topic was presented. I have discovered/rediscovered the common errors even tax professionals may have in preparing tax returns and financial statements. It’s both interesting and refreshing. The tax conference and its topic “Common Tax and Financial Statement preparation and filing Errors” are relevant and timely. Kudos to the speaker Atty. Apdua for making it cleverly engaging and fun."

MR. RAYMOND VASQUEZ

President | PICPA CDO-Mis.Or. FY 2021-2022

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