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Deferred Tax related to Assets and Liabilities arising from a Single Transaction
This Accounting Alert is issued to circulate to give insights on the treatment of deferred tax related to assets and liabilities arising from a single transaction.
SEC Extension on the Submission of Forms/Notices Pursuant to MC 28-2020
This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC/Commission) notice dated May 7, 2021 for the extension of the submission of forms/notices pursuant to Memorandum Circular (MC) No. 28, series of 2020 (i.e., creation/designation of e-mail account addresses and mobile numbers for transactions with the Commission).
Extension of the Deadline for the Submission of Annual Reports for the Calendar Year Ended December 31, 2020 and Quarterly Report as of March 31, 2021
This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC/Commission) notice dated May 18, 2021 for the extension of the deadline for the submission of annual reports for the calendar year ended December 31, 2020 and quarterly report as of March 31, 2021 of publicly-listed companies, issuers of registered securities and public companies.
Guidelines and clarifications on the temporary reduction of percentage tax rate for the period from July 1, 2020 to June 30, 2023
This Tax Alert is issued to inform all concerned taxpayers on the guidelines in filing and clarifications relative to the temporary reduction of percentage tax on persons exempt from VAT pursuant to Republic Act No. 11534, also known as Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Revenue Regulations (RR) No. 4-2021.
New BIR Form 1702Q (January 2018 version) now available in eFPS; Modified BIR Form 1702Q now available in eBIRForms facility
This Tax Alert is issued to inform all concerned taxpayers on the availability of the new Quarterly Income Tax Return(QITR) (BIR Form 1702Q - January 2018 ENCS) in eFPS and modified version of the QITR (BIR Form 1702Qv2008c) in the eBIRForms package in relation to the reduction of corporate income tax rates under Republic Act No. 11534, also known as Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.