Name of Agency

AUDIT PROGRAM
CY 2016

Account: Due to BIR

Risk Statement:

The taxes withheld may not remitted to BIR in accordance with BIR existing rules and
regulations.

Audit Objectives:

To determine whether:

Taxes withheld from sources are remitted to the Bureau of Internal Revenue in accordance with
BIR existing rules and regulations (Regularity).

Estimated Mandays: ______________________

To be Date
W/P
Audit Procedures Done
Ref. From To
by
Obtain the following records/documents/reference
materials:
a. General Ledger for Due to BIR for CY 2015
b. Subsidiary Ledgers for Due to BIR for CY
2015
c. Schedule of Due to BIR as of December 31,
2015 supporting the Balance Sheet as of
December 31, 2015. .
d. Revenue Regulations (RR) No. 2-98 dated
May 17, 1998
e. BIR RR No. 10-2008
f. RA 8424

1.1 Prepare an analysis of the account for the period

covered. Start with beginning balance per BIR –
books, add monthly debits and deduct monthly 1
credits as shown in general ledger. Trace
beginning balance to last year’s ending balance
and the monthly debit/credit entries to the
corresponding journals.

AP – DUE TO BIR Page 1 of 2

 W/P To be Date
Audit Procedures
Ref. Done From To
by
1.2 Compare totals per subsidiary ledger with
general ledger. Investigate differences and
reclassify debit balances, if any.
1.3 Prepare schedule of BIR remittances with BIR -
showing the dates of actual remittance, dates 2
that taxes should be remitted per existing BIR
rules and regulations, no. of days delayed,
reasons for delay, person/s liable for the delay,
and other pertinent data
1.4 Determine from the schedule efficient
compliance/non-compliance of the agency with
the existing BIR rules and regulations on
scheduled dates of remittances, if any.
1.5 For a sample of remittances, check official
receipts or any proof of remittance for taxes
withheld.
Prepare audit observations and adjusting entries as
appropriate.
Conclude in response to the audit objectives.
Supervision and review.
Clear review points.

Prepared by: Reviewed by:

MAGDALENA B. ESPARES ELSIE P. LATUMBO

State Auditor IV State Auditor V
Audit Team Leader Supervising Auditor

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