Safeguarding Public Funds: The Role of Tax Clearance in Nation-Building
Line of Sight Safeguarding Public Funds: The Role of Tax Clearance in Nation-Building
Inevitable is the fact that taxes and public contracts will remain deeply intertwined.
6 min read |
Reimagining Audit: Steering the Gears from On-Site to Online
Line of Sight Reimagining Audit: Steering the Gears from On-Site to Online
The traditional means of conducting audits was challenged, but over time, the profession adapted and transformed.
6 min read |
CMEPA Implementation Gains Momentum: BIR Issues Regulations
Line of Sight CMEPA Implementation Gains Momentum: BIR Issues Regulations
Since the Capital Markets Efficiency Promotion Act (CMEPA) took effect on July 1, 2025, a wave of social media posts has stirred public concern over a supposed “20% tax on savings”. Filipino netizens were alarmed by the misleading posts suggesting that their actual bank savings are now subject to a 20% tax, prompting widespread online reactions.
7 min read |
Purpose in Practice: Embracing ULAS as a Bold Step Toward Justice
Line of Sight Purpose in Practice: Embracing ULAS as a Bold Step Toward Justice
Access to legal aid in the Philippines remains a pressing challenge. The sad reality is millions of Filipinos in rural and marginalized communities struggle to have access to legal services.
5 min read |
VAT on Digital Services: The Other Side of the Coin
Line of Sight VAT on Digital Services: The Other Side of the Coin
In a significant step toward modernising the country's tax system, Republic Act (RA) No. 12023 was enacted in October 2024, introducing a 12% value-added tax (VAT) on digital services.
6 min read |
Collaborative Growth: Navigating Local and Global Landscapes for Business Success
Line of Sight Collaborative Growth: Navigating Local and Global Landscapes for Business Success
In today's interconnected world, businesses must navigate both local and global landscapes to achieve sustainable growth. The concept of working locally and globally is essential for companies aiming to expand their reach beyond domestic borders.
5 min read |