TOP OF MIND
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.
The long-awaited settlement
by Lysa Mae D. Atian - February 26, 2019 - 12:00am
To say that one has never gone through any conflict is a fallacy, at the very least. Slowly after going through even on experience, you realize that it can actually be a tipping point to force you to move forward....
Withholding on regular suppliers: Is it time to revisit?
by Maria Paola G. Tavera - February 19, 2019 - 12:00am
Late last year the tax authorities issued a notice to the public identifying the top withholding agents (TWAs) who are mandated to withhold expanded withholding tax (EWT) equivalent to one percent on purchase of...
Touch-move rule: Your choice is irrevocable
by Mariah-Rose Rafaela S. Ong - February 12, 2019 - 12:00am
Under the touch-move rule in chess, if a player deliberately touches a piece on the board during his turn, he must move his piece or capture the opponent’s piece, whichever the case may be, provided that it...
Form of the Future
by Jan Kent Q. Viray - February 5, 2019 - 12:00am
The year 2018 was a tough for tax legislators and practitioners.
See you in 90 days!
by Lysa Mae D. Atian - January 29, 2019 - 12:00am
There is no end in our journey on the road to improvement.
More wealth from savings on VAT
by Rolan L. Bentulan - January 22, 2019 - 12:00am
Health is wealth.
Tax amnesty: A welcome bonus
by Laurice Claire C. Penamante - January 8, 2019 - 12:00am
The House of Representatives and the Senate of the Philippines are due to tackle Package One-B of the comprehensive tax reform program of the Duterte government as a bicameral conference committee.
The mistaken truth
by Marrien Elizabeth Villanueva - December 25, 2018 - 12:00am
Have you ever experienced lying on your bed and out of the blue suddenly think that something you believed in to be right for the longest time could actually be wrong?
Welcome to the club!
by Nherwin Hernandez - December 11, 2018 - 12:00am
Looking back to our school days, we were usually excited to see our names included in the list of top class performers.
How irrevocable is irrevocable
by Maricor c. De Castro - December 4, 2018 - 12:00am
The past indeed influences the future. Actions from the former provide ripples felt by the latter.
Health premiums: taxable wealth
by Vichellene L. Gandecila - November 27, 2018 - 12:00am
Having friends know you are a tax professional in public practice makes you their go to person for any clarification and, at the same time, be the recipient of their apprehensions.
In the taxpayer’s best interest
by Arik Aaron C. Abu - November 13, 2018 - 12:00am
It is almost the end of 2018, and taxpayers have been subjected to a whirlwind of changes brought about by the effectivity of the first of five proposed comprehensive tax reform packages under the Duterte admin...
When is the right time?
by Karriza Mae G. Espiritu - November 6, 2018 - 12:00am
“There is always a right time for everything.” It took years before I truly understood the meaning of those words.
Tax exemption to FCDUs and OBUs now on the brink?
by Raynan A. Larosa - October 16, 2018 - 12:00am
Recently, the fourth comprehensive tax reform program under the Duterte administration was filed with the House of Representatives. This is House Bill (HB) 8252, or the Capital Income and Financial Intermediary...
How sincere can you be?
by Ria Danielle T. Ching - October 2, 2018 - 12:00am
Bona Fide. In good faith. An essential trait not only in dealing with people, but also in business and legal transactions.
Supreme Court: Straight to the FAN!
by Maria Caridad G. Dejito - September 25, 2018 - 12:00am
Every taxpayer’s responsibility is to be compliant with the requirements set by the Philippine taxing authority to avoid getting imposed with unwanted penalties.
No small fry to the BIR
by Jozette Issel G. Dizon - September 18, 2018 - 12:00am
The Bureau of Internal Revenue (BIR) continues to surprise taxpayers with the recent issuance of Revenue Memorandum Order No. 32, further amended by Revenue Memorandum Order No. 34. Audit investigations are aimed...
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