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Can the Bureau of Internal Revenue (BIR) issue an assessment even after the lapse of the three-year prescriptive

Organizational culture has been defined as the unique social and psychological manifestation of a system of shared values, beliefs, principles and behaviors.

HE Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 27-2017 which clarifies the tax base on the sale

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

A shift in risk management priorities Today’s senior leaders face a range of complex, interconnected and fast-evolving risks. Few of these are as critical and so poorly understood as the risk of cyber-attack.

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.

This Lenten season we are once again reminded of various biblical and historical accounts about Jesus of Nazareth (4 B.C. -- 30 A.D.), the central figure of Christianity. Probably the most notable thing about him is his fondness for the company of tax collectors. From the tax collectors of the past to the Bureau of Internal Revenue (BIR) of the present, the tax man has been stereotyped and has received more than his share of contempt, and even ridicule.

“To travel is to live.” This famous quote from Hans Christian Anderson inspired millions of people to travel abroad and live the life, turning tourism into one of the most profitable industries for more than a hundred years.