Heading into its 27th year, the Search for Outstanding Accountancy Students in the Philippines (SOASP) continues its legacy of empowering the next generation of accountants.
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27th Search for Outstanding Accountancy Students in the Philippines
Bolder, more inclusive 27th SOASP
From Where We Sit
The new frontline: Redefining leadership and resilience in cybersecurity
Artificial intelligence (AI) has deeply woven itself into our everyday lives, from education to business to national security. What society once resisted has become a trusted companion. It has changed how the world thinks about intelligence, innovation, and security.
Tax Notes
BIR Amends Tax Treatment on Transfers of Tax-Exempt Vehicles
The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 27-2025, significantly revising the tax treatment on subsequent sale, transfer or exchange of tax-exempt automobile by a tax-exempt person/entity to a non-exempt person/entity. This new regulation replaces provisions under Section 8 of RR No. 25-2003.
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Bridging gaps in related-party transactions: The role of transfer pricing adjustments
As businesses engage in cross-border transactions with related parties, transfer pricing adjustments become essential to ensure compliance with the arm’s length principle. These adjustments help align intercompany pricing with market standards, reducing the risk of tax disputes, penalties, and double taxation.
Tax Notes
Extending the Compliance Period for Electronic Invoice Issuance for a Certain Taxpayers
The Bureau of Internal Revenue (BIR), through Revenue Regulations No. 26-2025, which amends Sections 244 and 245 of the National Internal Revenue Code of 1997, has extended the deadline for certain taxpayers to comply with electronic invoicing requirements.