REPUBLIC Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008,” provides taxpayers an opportunity to save for their retirement while saving on taxes. Under the law, any employed or self-employed individual is allowed to set up his own PERA, which enjoys certain tax incentives.
Organizational culture has been defined as the unique social and psychological manifestation of a system of shared values, beliefs, principles and behaviors.
The tax season is over and almost all taxpayers who were able to fi le within the deadline yesterday, April 17, are now wondering what’s next in the pipeline of the Bureau of Internal Revenue
REVIOUSLY, the availment of tax treaty benefits for dividend, interest and royalty income of non-residents requires the filing of a tax treaty relief application (TTRA) with BIR.