TOP OF MIND
All things are subject to interpretation
by Brea Jaye Uy - May 26, 2020 - 12:00am
Under Section 2 and 3 of the Tax Code, the Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and it shall have a chief known as Commissioner of Internal Revenue...
The price of being nice
by Lance Joshua G. Cangas - May 5, 2020 - 12:00am
We Filipinos are raised by our parents to be polite and to use words of power, commonly known as “magic words,” in our daily life.
Tax in the time of corona: Deductibility of donations
by Kathleen L. Saga - April 28, 2020 - 12:00am
A little over a month ago, I was in the car stuck in traffic when I heard the President announce the local community quarantine.
BIR suspends Statute of Limitations on tax assessment, collection
by Joanna T. Sarmiento - April 21, 2020 - 12:00am
In view of the increasing con? rmed cases of the coronavirus disease 2019 or COVID-19, the government has placed the entire country under a state of national emergency.
When opportunity knocks longer
by Jay-ar B. Lawas - April 14, 2020 - 12:00am
People are used to saying that an opportunity knocks only once.
Clarity on BSP tax exemptions under RA 11211
by Razor U. Bucatcat - April 7, 2020 - 12:00am
The Bangko Sentral ng Pilipinas or the BSP was established on July 3, 1993 under Republic Act (RA) No. 7653, otherwise known as The New Central Bank Act, as the central monetary authority of the Philippines.
Tax in the time of COVID-19
by Karen S. Baquiran - March 24, 2020 - 12:00am
As of the time of this writing, the recorded number of people infected with the coronavirus disease 2019 or COVID-19 in the Philippines has reached 217, with 17 deaths and eight recoveries.
Choose your battles wisely
by Karlo P. Porto - March 10, 2020 - 12:00am
I can still clearly recall my father’s advice to choose my battles wisely because if I fight for the wrong one, I might lose the opportunity to win the important ones.
Here’s looking at you CAS
by Kyle Andrew P. Isaguirre - February 25, 2020 - 12:00am
The quote “Modern technology has become a total phenomenon for civilization, the defining force of a new social order in which efficiency is no longer an option, but a necessity imposed on all human activity”...
Serves you right!
by Mary Anjanette Mandawe - February 18, 2020 - 12:00am
In a nutshell, the obligation of a taxpayer is to pay the right amount of tax at the right time. Nevertheless, some taxpayers, individuals and corporations alike, tend to have shortcomings in fulfilling this obligation....
Who said that the world is unfair?
by Lysa Mae D. Atian - February 11, 2020 - 12:00am
Moreover, the implementation phase includes the analysis of the functions, assets and risks (FAR) of the taxpayer, selection of the TP method, and the application of the ALP. The application of the ALP does not produce...
A press release on importation of foreign donations
by Mary Armi G. Milanes - February 4, 2020 - 12:00am
Year 2019 left some of our countrymen in despair after Typhoon Ursula came uninvited on Christmas Day.
Secondees’ new requirements, I second that!
by Mark Joseph Pe - January 28, 2020 - 12:00am
In 2018, TRAIN removed the preferential income tax rate of 15 percent for individuals employed by regional headquarters, regional operating headquarters, offshore banking units, and petroleum service contractors...
Business typhoon
by Marino P. Lizaso V - January 21, 2020 - 12:00am
In business, issuance of an electronic Letter of Authority and its concomitant tax audit investigation by the Bureau of Internal Revenue may be considered as the start of a typhoon by business stakeholders.
Who said that the world is unfair?
by Lysa Mae D. Atian - January 7, 2020 - 12:00am
Let us be honest at some point, we all thought that life is never fair and so is the world.
Revisiting taxation of onshore and offshore POGOs
by Laurice Claire C. Penamente - December 17, 2019 - 12:00am
News reports have sparked renewed public interest in Philippine offshore gaming operators and have raised questions on the applicable tax compliance requirements and tax regime for POGOs.
Is it the start of something new?
by Angeline T. Anclote - December 10, 2019 - 12:00am
The year is almost over and it will be another year since the passing of the Tax Reform for Acceleration and Inclusion Law.
Be guided: ‘Residents’ only
by Ivy Dianne M. Galzote - December 3, 2019 - 12:00am
The discourse on double taxation is never new.
VAT incentives under CITIRA
by Jani R. Camena - November 26, 2019 - 12:00am
The second package of the tax reform program or the Corporate Income Tax and Incentives Rationalization Act
A taxpayer’s last resort
by John Martin Mendoza - November 19, 2019 - 12:00am
In the course of doing business, you will always encounter taxes. Taxation is necessary to the existence of government and is considered as the lifeblood of the state.
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