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Let's Talk Tax Tax treaty application: What’s new and what has not been retained?

On March 31, 2021, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) 14-2021 which outlines the new procedures for availing of relief

Tax Notes Corporate Recovery and Tax Incentives for Enterprises Act (Part 2)

On March 31, 2021, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 42-2021 in relation to Republic Act 11534, or the Corporate

From Where We Sit Helping MSMEs survive in the new normal

THE global economy has had its fair share of a rollercoaster ride last year. The onset of the coronavirus disease 2019 (Covid-19) pandemic was swift and in a

Tax Notes Corporate Recovery and Tax Incentives for Enterprises Act (Part 1)

On March 31, 2021, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 42-2021 in relation to Republic Act 11534, or the

Let's Talk Tax Transfer pricing guide on cost-sharing arrangements and reimbursements

Without a doubt, globalization of businesses has been thriving. Multinational and domestic firms alike are often engaged in multiple transactions with and on

Tax Notes SC rules list of direct costs for PEZA-registered entities is not exclusive

Over the years, the determination of expenses to be allowed as deduction to gross income has been a lingering issue with enterprises registered with the

From Where We Sit The rise of REITs

DESPITE the onslaught of the coronavirus disease 2019 (Covid-19) pandemic, which affected global economies, Southeast Asia remains home to some of the growing

Let's Talk Tax How will the CREATE Law affect your 2020 ITR?

And so, it came to pass. The Corporate Recovery and Tax Incentives for Enterprises (CREATE) Bill, though with vetoed provisions, was finally signed by the

Tax Notes How to request member data changes in My.SSS

With the aim to deliver fast and reliable services to its members, the Social Security System (SSS) has maximized the My.SSS Member Account in processing

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© 2021 Punongbayan & Araullo - All rights reserved. “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Punongbayan & Araullo (P&A) is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.