CIR

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            [0] => Array
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                    [ArticleID] => 2174688
                    [Title] => Immigration reform can be quick and simple
                    [Summary] => In a previous article, I discussed how we are all waiting for Comprehensive Immigration Reform, but Congress is evenly divided and it seems the Republicans and Democrats are unwilling to compromise on their positions and proposals.
                    [DatePublished] => 2022-04-17 00:00:00
                    [ColumnID] => 134402
                    [Focus] => 1
                    [AuthorID] => 1805111
                    [AuthorName] => Michael J. Gurfinkel
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 2173483
                    [Title] => Immigration reform can be quick and simple (Part 1)
                    [Summary] => For decades, almost every presidential candidate promises Comprehensive Immigration Reform.
                    [DatePublished] => 2022-04-10 00:00:00
                    [ColumnID] => 134402
                    [Focus] => 1
                    [AuthorID] => 1805111
                    [AuthorName] => Michael J. Gurfinkel
                    [SectionName] => Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 2016439
                    [Title] => All things are subject to interpretation
                    [Summary] => 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.
                    [DatePublished] => 2020-05-26 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 1
                    [AuthorID] => 1806795
                    [AuthorName] => Brea Jaye Uy
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1372017
                    [Title] => Tax refunds: Setting matters straight
                    [Summary] => 
A claim for tax refund or issuance of a Tax Credit Certificate (TCC) partakes of the nature of a tax exemption.

                    [DatePublished] => 2014-09-23 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1233010
                    [AuthorName] => Chyrs Anne M. Rosalejos
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 777742
                    [Title] => CA upholds tax ruling vs Perpetual Succour
                    [Summary] => 
The Court of Tax Appeals En Banc (CTA) dismissed the petition for review filed by the Commissioner of Internal Revenue (CIR) against the Perpetual Succour Hospital (PSH) over a tax issue.
                    [DatePublished] => 2012-02-16 00:00:00
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 1532935
                    [AuthorName] => Mylen P. Manto
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
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            [5] => Array
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                    [ArticleID] => 695605
                    [Title] => Time is of the essence
                    [Summary] => 
By its nature, the value-added tax (VAT) is an indirect tax. This means that the amount of tax may be passed on to the buyer, transferee or lessee of the goods, properties or services.
                    [DatePublished] => 2011-06-14 00:00:00
                    [ColumnID] => 134573
                    [Focus] => 0
                    [AuthorID] => 1489875
                    [AuthorName] => Maria Ofelia B. Galura
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 609346
                    [Title] => Much patience needed to get VAT refund
                    [Summary] => 
A decision promulgated by the Supreme Court on March 9, 2010 (G.R. 157594) is a classic example of the lengthy process a taxpayer has to go through before getting a tax refund or credit.
                    [DatePublished] => 2010-09-07 00:00:00
                    [ColumnID] => 134573
                    [Focus] => 0
                    [AuthorID] => 1708872
                    [AuthorName] => Romeo B. Cruz
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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abtest

Immigration reform can be quick and simple

By IMMIGRATION CORNER | By Michael J. Gurfinkel | April 17, 2022 - 12:00am

In a previous article, I discussed how we are all waiting for Comprehensive Immigration Reform, but Congress is evenly divided and it seems the Republicans and Democrats are unwilling to compromise on their positions...

Opinion

Immigration reform can be quick and simple (Part 1)

By IMMIGRATION CORNER | By Michael J. Gurfinkel | April 10, 2022 - 12:00am

For decades, almost every presidential candidate promises Comprehensive Immigration Reform.

Opinion

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...

Business

Tax refunds: Setting matters straight

By Chyrs Anne M. Rosalejos | September 23, 2014 - 12:00am

A claim for tax refund or issuance of a Tax Credit Certificate (TCC) partakes of the nature of a tax exemption.

Business

CA upholds tax ruling vs Perpetual Succour

By Mylen P. Manto | February 16, 2012 - 12:00am

The Court of Tax Appeals En Banc (CTA) dismissed the petition for review filed by the Commissioner of Internal Revenue (CIR) against the Perpetual Succour Hospital (PSH) over a tax issue.

Cebu News

Time is of the essence

By Maria Ofelia B. Galura | June 14, 2011 - 12:00am

By its nature, the value-added tax (VAT) is an indirect tax. This means that the amount of tax may be passed on to the buyer, transferee or lessee of the goods, properties or services.

Business

Much patience needed to get VAT refund

By Romeo B. Cruz | September 7, 2010 - 12:00am

A decision promulgated by the Supreme Court on March 9, 2010 (G.R. 157594) is a classic example of the lengthy process a taxpayer has to go through before getting a tax refund or credit.

Business