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PRE-ANN ORAL REVALIDA

Total questions: 5

Worksheet time: 6mins

Name
Class
Date
1.

What are the data that needs to be secured from the client?

a)

other compensation paid directly by the client

b)

duly paid & filed 1601C and payment details

c)

BIR Form 2316 of New Hires

d)

All of the choices

e)

None of the choices

2.

What are the reports needed for the 4-way reconciliation?

a)

(1) Manual Recon

(2) Processed Payroll Reports YTD

(3) System generated Remittance Report

(4) 1604-C

b)

(1) Manual Payments

(2) Processed Final Pay per Period

(3) System generated YTD Report versus the monthly

(4) 2316

c)

(1) Manual Recon

(2) Processed Payroll Reports per Period

(3) System generated YTD Report versus the monthly

(4) 1601-C

d)

None of the Choices

3.

Measuring the pre-annualization success, give at least 2 positive and negative impact of pre-annualization?

a)

(+) Identify failure points prior to annualization and act in advance on potential incidents.

(-) Difficult to address problem staff

b)

(+) Manage time constraints that may lead to excessive and long hours of work.

(-) Harder to secure data and information from clients

c)

(+) Eliminate penalties and client dissatisfaction that may also lead to disciplinary action.

(-) Client to refer BPOI to his/her network

d)

(+) Pre-define your success in annualization!

(-) Difficult to eliminate errors during annualization

e)

(+) Happy clients!

(-) Long hours during annualization

4.

Potential causes of variances

All choices are correct except for 1

a)

Unrecognized Bonus by the system

b)

Employee status, e.g. on ML prolonged leave

c)

Previous employer Income

d)

Error in cost center code tagging

e)

Over application of 90K bonus

5.

Give 3 sample Parameters (P) and Recommendations (R) as a result of tax forecasting.

a)

(P) Employees with previous employer

(R) Immediate implementation of normalized tax

b)

(P) Release of 13th month pay | (R) Double check divisor for remaining tax deductions

c)

(P) New Hires

(R) Hold implementation of forecasted tax until last payroll

d)

(P) Minimum Wage earners

(R) Immediate implementation of region tagging

e)

(P) Earnings / Income for re-class (Non-Taxable to Taxable)

(R: Immediate implementation of forecasted tax