ORIGINAL - TAXPAYER'S COPY REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF — _ = SN: eA LETTER OF AUTHORITY AUGUST 46,2023 THE PRESIDENT ‘TRAINTECH CO CALAMBA CITY PHILIPPINES as Sir/Madam/Gentlemen: The beater(s) hereof, RO MI Gutierrez / GS|IMMaida Bondad of Revenue District Office No. 056 - CALAMBA, CENTRAL LAGUNA. is/are authorized to examine your books of accounts and other accounting records for ALL INTERNAL REVENUE TAXES for the period from 91/01/2018; to 12/31/2016 pursuant to SEC. 6 (A) AND SEC. 10 (C) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED. The Revenue Officers) identified herein are provided with the necessary identification card(s) which shall be presented to yau upon reques is requested that all required documents, books, and records be provided to the Revenue Officer(s) to expedite the tax examination You will be duly informed of the results of the tax examination upon approval of the report submitted by the said Revenue Officer(s). ery truly yours, THPORTANT In ease-of failure o submitiprasent the books of accounts, records, and documénts par attached checiist of Taquiromonts, a Subpoena Duces Tecum shall be issued to compel submission/presentati Please address any communication on this m ‘ REVENUE Distaie . ith telephone no. (049) 45-1424, This is an Saran stare nt ANNOY Pease cont to voy of fe document win th euferze | signatory atiove | RECEIVED BY: : = TAXPAYER/AUTHORIZED REPRESENTATIVE (Signature Over Printed Name)REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE AUN Checklist of Requirements and First Notice for Presentation of Records and/or Documents Sir/Madam/Gentlemen: In connection with the Letter of Authority No. 2015000 d 08/16/2023 authorizing the Revenue Officer/s I Gutierrez and Group oon Bondad to conduct an investigation/verification of your ALL INTERNAL REVENUE TAXES Liabilities for the Taxable Period 01/01/2016 to 12/31/2016 , it is hereby requested that the following documents be made available for the above-mentioned undertaking within ten (10) days from receipt hereof. To wit: v | 1. Annual Income Tax Return and Certified Financial Statements, including comparative Profit and Loss Statement with Statement of Cost of Goods Manufactured and Sold: Audited F/S/GL Abstract Trial Balance-Beg:cnd vy | 2. Proof of claimed tax credits; BIR Forms 2307/Schedule and Certificates of Creditable Withholding Tax; (Prior Year's Excess Credit & Foreign Tax Credits) vy | 3. SEC Registration Certificate, By-Laws, Articles of Incorporation; and Registration Certificate with BOI vy | + Latest General Information Sheet (GIS) v | 5. Beginning and Ending Inventory List vy | 6. Monthly/Quarterly Value-Added Tax (VAT) Returns with machine validations/ORs vy |—% Monthly/Quarterly Withholding Tax Returns with machine validations/ORs vy | 8. Duly validated Annual Withholding Tax Returns together with the required attachments (Alpha Lists) vy | 9. Working Papers of the monthly debit and credit balances of all accounts; vy | 10. List of Assets (BIR Form 0804) under audit/investigation prescribed in Revenue Memorandum Order (RMO) No. 26-2010 v | 11. Summary List of Local Sales (SLS) and Purchases (SLP) v | 12. Summary List of Importations (SLI) made during the period with the following details: a. Photocopies of invoices, import entry documents, official receipts or confirmation receipts evidencing of payment of VAT, (Segregate documents paid by cash from those paid by tax debit memo) ¥ | 13. Sworn Declaration by Taxpayer showing the amount of Zero-rated Sales v | 14. OR/CR for Documentary Stamp Tax paid on paid-up capital stocks; if any vy | 15. Previous year's L.A. including evidence of deficiency tax payments, if any 16. Schedule of the following: v a. Lapsing schedule (Detailed schedule of plants, properties and equipments — Page 1 of 2acquisitions, additions and _ dispositions; depreciation, accumulated depreciation and net book value b. Schedule of Interests Expense and foreign exchange loss c. Schedule of Taxes & Licenses [¢] ra [v ] d. Schedule Accounts Receivable and Accounts Payable [v ] e. Schedule of Related Parties Transactions ra f. Reconciliations of Discrepancies per Letter Notices, if any 17.Books of Accounts [vy | a. For taxpayers using Computerized Accounting System (CAS) / Computerized Books of Accounts (CBA) and other accounting records in electronic form, e.g. in fixed length flat text, delimited or dBase format (in CDs or DVDs) v b. For taxpayers maintaining manual books of accounts, please have the following records ready for examination: 1. General Ledger General Journal/Journal Voucher Sales and Purchase books/register Cash and Receipts books and Official Receipts Cash Disbursement Books and Check Vouchers Delivery Receipts/Sales Invoice 7. _DM/CM books and other related documents [| Other documents, reports and/or schedules not stated herein may also be required during the course of investigation as it will seem be needed to clarify vague areas of investigation. ee This request is made in accordance with Chapter | of Title IX of the Tax Code, as amended. Your cooperation in this regard would facilitate our investigation and ensure the early termination of DARWN this case. Please acknowledge receipt hereof a form prepared hereunder. For inquiries, you may contact our telephone no. Very truly _ REVENUE DISTRICT OFFICER RECEIVED BY: TAXPAYER/AUTHORIZED REPRESENTATIVE DATE Signature over Printed Name