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National Internal Revenue Code of 1997 5th Edition
In less than two months, I will tie the knot with my girlfriend of eleven years. Looking back, I went through failure, heartache, and disappointment but, at the same time experienced milestones and achievements that made me who I am today. Being with someone I cherish made me a better version of myself. As American author Helen Keller put it, “the best and most beautiful things in the world cannot be seen or even touched — they must be felt with the heart.” It is better to have someone to rely on.
THE Bureau of Internal Revenue (BIR) issued on Monday, July 1, 2019, the Revenue Memorandum Circular (RMC) 68-2019, clarifying certain issues related to the implementation of the Tax Amnesty Act.
This year, Game of Thrones — one of my favorite television shows — finally ended. I remember watching it for the first time eight years ago, finding it boring, and attempting to finish watching the first episode thrice. Since then, I got hooked until the last episode was aired this summer. Just like with any popular movie or television series, there were mixed reactions among fans over how the show ended. Some fans were happy but, of course, Game of Thrones received its fair share of criticism. Most unsatisfied fans wanted a remake with an ending they prefer.
Having three kids, my wife and I often grapple with questions on our fairness to them. Do our kids equally receive the love each of them deserves? Do we give them with the same amount of affection, time, and engagement? Do we play favorites? The quest for fairness is manifested in different ways, and is highlighted in different facets of our lives. We look for fairness in our families, in our schools, in our work, and in our society.
Having the opportunity to work and live in Manila has been a dream of many Filipinos. Many say there are better opportunities in the capital. For a probinsyana like me who has found luck in the urbane, the big city opened my eyes to different things, people, behaviors, experiences, and learnings. Working in Manila has its ups and downs and its ins and outs. In the past 15 years of living in the capital, I believe I have learned and gone through so much — and I think many can relate.
THE Bureau of Internal Revenue (BIR) issued on June 18, 2019 Revenue Memorandum Circular (RMC) 64-2019, clarifying the issuance of Delinquency Verification Certificate (DVC) for claims of value-added tax (VAT) credit/refund.
Can expatriate employees assigned to the Philippines qualify for personal income tax exemptions under tax treaties? This is a question often asked by foreign corporations sending employees to the Philippines for various purposes.
TO SIMPLIFY tax rules, the Bureau of Internal Revenue (BIR) redefined the criteria for top withholding agents (TWAs) when it released Revenue Regulations (RR) No. 7-2019 on June 13, 2019.