TOP OF MIND
Tax arbitrage at 50%
by Frylen Y. Manacio - October 15, 2019 - 12:00am
In order to accelerate poverty reduction and to address the growing economic inequality between the rich and the poor, the government, over the last few years has prioritized undertaking a comprehensive tax reform...
End of a heartbreak: A historic breather
by Jesse Jasper V. Recto - October 1, 2019 - 12:00am
A heartbreak can blind the seer, bring down the glorious, and disable the adept.
CITIRAfic financial incentives
by Wilmer T. Tardio - September 24, 2019 - 12:00am
As a second tranche of the comprehensive tax reform package, House Bill 4157, also known as the Corporate Income Tax and Incentives Rationalization Act (CITIRA), which replaced the Tax Reform for Attracting Better...
Are you doing your part?
by James Russel L. Malaca - September 17, 2019 - 12:00am
Abraham Lincoln once said, “You cannot escape the responsibility of tomorrow by evading it today.”
Singles Corp.: Going solo with OPC
by Gina Mae Dulnuan - September 10, 2019 - 12:00am
In a perfect world, every person would have everything he wants in life.
Aligning the taxability of membership fees, association dues and the like
by Mary Armi G. Milanes - September 3, 2019 - 12:00am
On Aug. 13, 2019, the Supreme Court (SC) in the case of Association of Non-Profit Clubs Inc. v. CIR (G.R. No. 228539) declared that membership fees, assessment dues, and fees of similar nature collected by recreational...
What’s in a name?
by Julius Patrick C. Acosta - August 27, 2019 - 12:00am
“O Romeo, Romeo! wherefore art thou Romeo?” is perhaps one of the most famous and recognizable lines in literature.
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.
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