The new annual information returns
by Sir Carlon M. Ticzon - August 20, 2019 - 12:00am
Early last year, the tax authorities issued Revenue Regulations (RR) No. 11-2018 amending certain provisions of RR No. 2-98, as amended, and implementing provisions or amendments introduced by the Tax Reform for...
Doing business with residents agents
by Andrei Dominic D. Anchoriz - August 13, 2019 - 12:00am
With the attention the Philippines is getting because of the government’s massive infrastructure spending through the Build Build Build program and the formulation of new policies limiting constraints in doing...
Memento mori
by Arik Aaron C. Abu - July 30, 2019 - 12:00am
Memento mori is Latin for the phrase, “Remember you must die.”
Wanna be on top?
by Christine Gael C. Dy - July 16, 2019 - 12:00am
Top, a word that I know many of us dream or aspire to be at.
The ‘role’ of law
by Frylen Y. Manacio - July 9, 2019 - 12:00am
As the school year begins, it is common for students to be excited to see their classmates after the long summer vacation and to be hopeful that school won’t be as difficult or demanding.
Allowed double taxation?
by Victor Lorenzo T. Francisco - July 2, 2019 - 12:00am
Republic Act 11232 or the Revised Corporation Code of the Philippines or RCC was signed into law by President Duterte on Feb. 20.
Bitter enforcement of sweet promises?
by John Paul P. Concha - June 11, 2019 - 12:00am
It has been more than a year since the imposition of excise tax on sweetened beverages (SB) which took effect by virtue of Republic Act (RA) No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion...
Rules for working aliens
by Dennice Clyte M. Ramirez - June 4, 2019 - 12:00am
With the increase in the number of foreign nationals working in the Philippines over the past years also comes challenges for the government to keep track of their compliance of the law of the land.
The Big One
by Marino P. Lizaso V - May 28, 2019 - 12:00am
Almost a week before the month of April ended, Central Luzon was struck by a 6.1-magnitude earthquake. Many feared that the tremblor is a prelude to the “Big One” as it shook and took down establishments...
Gearing eCAR to full throttle
by Jake Jefferson S. Riego - May 21, 2019 - 12:00am
In the advent of automation of businesses and operational transactions both in the private and public sector, the government is constantly challenged to meet the ever-growing demand for efficient and reliable s...
Expediting the process of VAT refund application
by Carlo John R. Pascual - May 14, 2019 - 12:00am
The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) No. 47-2019 which provides for the uniform guidelines and revised mandatory requirements for the processing and grant of VAT...
A further challenge to Philippine foreign policy
by Kevin John D. Ampuan - May 7, 2019 - 12:00am
Sovereign Wealth Funds (SWFs) have become a significant investor in the global economy throughout the years and one study shows that there are now at least 40 SWFs in the world holding a combined total of billions,...
Only I can live forever
by Diane Erika L. Modesto - April 30, 2019 - 12:00am
Arguably, one of the most hated villain in any film series is Voldemort, the main antagonist of Harry Potter in J.K. Rowling’s seven classic novels.
So be IAET
by Theodore D. Chan - April 23, 2019 - 12:00am
With the recent signing of the Revised Corporation Code (RCC) or Republic Act 112321, the decades old Corporation Code has now been amended with the primary goal of simplifying corporate governance and to entice...
Tax amnesty on delinquencies: Take it or leave it
by Ivy Carisse M. PeƱalba - April 16, 2019 - 12:00am
Much has been said about the Tax Amnesty Act (TAA) when it was enacted as Republic Act (RA) No. 11213.
Individual tax forms revamped
by Mary Rose P. De Leon-Isleta - April 2, 2019 - 12:00am
It is tax season again. With the annual deadline for filing income tax returns on April 15 fast approaching and amendments to the Tax Code taking effect, the changes in our tax landscape might seem like a complicated...
The defense of arm’s length
by Karen S. Baquiran - March 26, 2019 - 12:00am
Capital gains tax (CGT) is imposed on the net capital gains realized during the taxable year from the sale of shares of stocks in a domestic corporation not traded in the stock exchange.
Haste = Waste
by Ma. Celina Noreen D. Reyes - March 19, 2019 - 12:00am
Listen with the intent to understand, not with the intent to reply.
In the end, the truth always comes out
by Andrea Mae D. Gatchalian - March 12, 2019 - 12:00am
In an effort to ascertain the truthfulness and accuracy of the payment of custom duties and taxes, Custom Administrative Order No. 1 series of 2019 (Order) was issued and shall take effect on the 30th day after its...
The misplace reliance
by Peter John A. Vitaliano - March 5, 2019 - 12:00am
No one shall enrich himself at the expense of the other. This is the rationale behind one of the most common form of quasi-contracts – solutio indebiti.
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