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
Tax Notes
Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal Revenue
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 107-2025, dated November 24, 2025, ordering the suspension of all ongoing field audits and related operations until further notice from the Commissioner.
From Where We Sit
Local rules, global strategies: The future of tax leadership
Tax has long been viewed as a domestic concern, rooted in local laws and national priorities. Yet today, global business, digital transformation, and fast-evolving standards are reshaping that belief. With unprecedented changes in tax rules driven by geopolitical shifts, economic pressures, and rapid technological advances, international collaboration has become a strategic priority for many businesses.
Tax Notes
BIR Clarifies Documentary Requirements for Business Registration
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 91-2025 last October 8, 2025, as an amendment to the documentary requirements under RMC 74-2025.
Let's Talk Tax
Auditing the Auditor: RMC No. 107-2025 Triggers BIR Reset for Protecting Taxpayers’ Rights
The foundation of any sovereign state rests on the ability to collect revenue, a principle often encapsulated in the legal maxim that “taxes are the lifeblood of the nation.” This overarching authority stems from the state’s inherent power of taxation, which exists even without an express provision in the Constitution.