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LAST October 9, 2019, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 105-2019 to clarify the tax treatment of the salary differential paid by the employer in favor of the female employee in the private sector.

THE NATIONAL issue of “endo” (short for end-of-contract or the termination of a worker’s fixed short-term employment) has been in the limelight for some time now, but has not seen its conclusion yet.

THE Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular 100-2019, prescribing the use of revised BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) January 2018, which was amended due to the implementation of Republic Act 10963, also known as the Tax Reform for Acceleration and Inclusion Law.

My son, Khalil, will celebrate his 17th birthday next week. He now stands at five feet and 10 inches and is in senior high school. I had Khalil when I was very young. I was then a pregnant adolescent, still navigating through college, definitely lost and amiss. It was a very difficult period in my life. Without the guidance and support of my family and friends, I am not sure if I would have been able to get through such challenging times.

SECTION 10 of Republic Act 11232, otherwise known as the Revised Corporation Code of the Philippines, allows any person, partnership, association or corporation, singly or jointly with others, but not more than 15 in number, to organize a corporation for any lawful purpose or purposes.

Since we were students, we have never stopped attending meetings. In every organization or group we belong to, meetings are a normal occurrence. Especially now that we are part of the workforce, we have either called or been called into one. Every time I look at my calendar in the morning, the happiest times are those when there are no scheduled meetings for the day. On those rare occasions, I have the entire day to face my email—another one of those things that we have too much of in our lives—and tasks.

Change — it may mean alteration, modification, variation, conversion, transformation, or amendment. Whichever way we view it, change will always be part of our lives whether we like it or not. Our Philippine tax laws have been recently amended to lower the tax rates on income received by individual taxpayers to keep up with the changing times. As part of the move to keep up with our neighbors and be competitive, our Congress is now aiming to amend our tax laws to reduce the corporate income tax.

Humanity has always taken pride in its achievements—its scientific breakthroughs and its continuous technological evolution. From living in caves and treehouses to building skyscrapers and underwater structures, we definitely have come a long way. If we look back on the past 200,000 years we have inhabited the earth, we would undoubtedly reflect on monumental discoveries and significant historical events, selecting those that reaffirm that we are destined for greatness. And yet, all our feats and triumphs come at the greatest cost—the future of our planet.