• Insights
  • Articles
    • Driving Growth
      • Great choice! Picking the right technology for your business
      • Three tips for finding great suppliers
      • #TBT Going, going, gone—the strategic sell
      • Fintech: Pitfalls in early-stage fundraising
      • Five steps to a successful fundraise in technology
      • Shaping digital strategy around the customer journey
      • Five steps to more effective debt financing
      • Why business culture dictates growth more than strategy
      • Finding the right funding partner
      • Join the fight against bribery and corruption
      • Seven factors that will increase the value of your business
      • Outsourcing: Beyond technical expertise
      • The next generation isn’t your only succession option
      • Protecting your business from cybercrime
      • Insourcing versus outsourcing: an intelligent approach
    • Life at P&A
    • Let's Talk Tax
      • Heroes of the Philippine tax system
      • Notice for Informal Conference
      • Leave no room for misinterpretation
      • Tax Reform 2017: Relaxing the Bank Secrecy law in cases of tax evasion
      • Dear PEZA... Love, unregistered activities
      • The importance of due process
      • Revised tax reform bill: Pro-poor?
      • Hope in pending VAT claims
      • The BIR’s 2017 priority programs
      • Zones of regulation: Local tax situs in a nutshell
      • Taxation of ‘passed-on’ GRT
      • New guidelines in securing tax exemption ruling for separation pay
      • Dividends and renewing holding companies’ LGU registrations
      • Boosting investment in tourism
      • How to revolutionize doing business in the Philippines
      • A dying tax?
      • Don't die rich or you'll get taxed!
      • Taking a bypass to a tax reform
      • Rethinking the Expanded Withholding Tax System
      • 'Issue-based' VAT audits are coming
      • Share Acquisition in 2016: Antitrust and Tax Compliance
      • Securing ICC made easy
      • Suspension of BIR audit lifted: BIR is back to the grind
      • SEC on technology corporations
      • Exemption of redemption gains under tax treaties
      • Implementing TIMTA
      • Upholding the Constitutional exemptions of non-stock, non-profit schools
      • PERA Law finally to be implemented
      • Letting go of too much discretion
      • BIR Chief's first order of business: Review previous tax issuances
      • Tick, tock, click, file, pay
      • Revisiting withholding tax rules on professional fees
      • Documenting offsetting arrangements in a tax credit or refund
      • Determining market value in tax free exchanges
      • Tax planning strategies
      • Will the 2016 election be a crossroads for tax reform?
      • Are waivers sole responsibility of taxpayers?
      • Some things for taxpayers to consider before the elections
      • Favorable developments in deficiency and delinquency interest
      • BIR Form No. 1606: Establishing the fact of withholding in CWT refund
      • Are you ready for the April 15 electronic ITR filing?
      • Rethinking Tax: The shift to indirect tax
      • Due process in assessment
      • Register, file or prison
      • Can the BIR’s 5-year plan make an impact?
      • Implementing the transfer pricing rules
      • Kicking off 2016, the BIR Way
      • Tax clearance for government bidding: What’s new?
      • Improving the compromise and abatement process
      • The unheard voices of Visayas-Mindanao importers
      • Supreme Court rules RMC No. 54-2014 applies prospectively by Jean Ross Abenasa-Miso
      • Can a defective waiver be valid? by Ma. Lourdes Politado-Aclan
      • Renewing business registration
      • Limited imposition of deficiency interest by Jennylyn V. Reyes
      • A hopeful new year for taxpayers
      • Transparency through TIMTA
      • Improving the Philippine tax system
      • A Tax Reform on the CPA Board Exam Syllabus
      • APEC and Philippine taxes for investors
      • Administration and compliance are tax reform’s game changers
      • Give unto Caesar what is Caesar’s
      • 2016 ITR filing: Basic reminders
      • Rebirth of the tax system
      • Simpler tax administration that matters to all taxpayers
      • A simple mistake
      • Implementing the PWD tax incentives
      • Stress-free BIR audits
      • Changes in the tax rulings
      • Are BIR rulings confidential?
      • The 2017 Investment Priorities Plan
      • Are you ready for simplified bookkeeping and e-Invoicing?
      • Excise tax: ‘Carmageddon’ for the auto industry?
      • Is it time to revive the estate tax?
      • Reply to PAN and due process
      • Tax relief from losses
      • Toothless penalty?
      • Return of the BIR benchmarking program
      • A cry for the reform of the withholding tax system
      • Improving the tax refund process
      • Tax issues on management fees to foreign corporations
      • Revisiting improperly accumulated earnings tax (IAET)
      • Like a basketball import, a bargain is not always a good thing
      • Imposition of value-added tax on tax-free exchanges
      • Handling your tax assessment: DIY or with a tax agent
      • How tax-healthy is your company?
      • The overlooked part: related party transactions
      • Understanding interest on intercompany foreign loans
      • Is your company ready for tax reform?
      • Let’s keep pace
      • To CAS or not to CAS?
      • Improving the quality of tax assessments
      • Unintentional falsity not a false return
      • The benefits of giving
      • Year-ender list: Things to keep in mind
      • New Year reminders
      • The people’s clamor — A loss for a loss
      • The TRAIN passes the bicam — what’s in and what’s out?
      • Fewer tax returns to file under TRAIN
      • Welcoming 2018 with TRAIN
      • A promising 2018 with VAT TRAIN
      • TRAIN upon death
      • Hoping for the best on VAT refunds under TRAIN
      • Wish list for tax assessment
      • Taxpayers’ prayer on Philippine tax reforms
      • Restoration of the Notice of Informal Conference
      • Dealing with tax filing advisories
      • Revenue Regulations No. 08-2018 for individual taxpayers
      • ‘Tap on a keyboard and make a living’
      • Tax amnesty to widen the tax net
      • Status quo on VAT zero-rating of sales to PEZA entities
      • Withholding taxes made easier?
      • Amendments on compensation tax
      • Taxpayer’s checklist for boarding the TRAIN
      • The 8% tax for self-employed individuals
      • The 25% surcharge for amended tax returns
      • BIR revised guidelines and procedures in registering new businesses
      • On TRAIN 2 — Are we excited to board?
      • Refunding input VAT upon dissolution or change of VAT status
      • Prima facie correctness of a tax assessment: When does it not apply?
      • Revisiting irrevocability rules on income tax
      • Doing business in the Philippines made easier
      • Benefiting through giving
      • Are dividends and interest subject to local business tax?
      • To withhold or not to withhold: That is the question
      • Don’t miss the de minimis
      • AMLA guidelines for lawyers, accountants, and certain service providers
      • Let's Talk Tax
      • Let's Talk Tax
      • Taxpayer, are you surprised?
      • No derailing TRAIN as Package 2 moves forward
      • Tax reform: Single tax rate on investment income?
      • Let's Talk Tax
      • Proposed amendments to the Corporation Code
      • The irrevocability rule and income tax credits carried over to the next quarter
      • BIR letter notices: Not enough for a tax assessment
      • The rise of POGOs: A new landscape in e-casinos and sports betting
      • Can you impose interest on a refund?
      • Can BIR rulings be declared void ab initio?
      • E-invoicing, electronic sales reporting… and the lottery?
      • Handling tax assessments
      • Are you happy to withhold?
      • Death tax amnesty in our lifetime
      • Reminders to top withholding agents
      • Annualization of Compensation: What employers need to know
      • Tabula Rasa: A clean slate through tax amnesty
      • OPCs: A new way of doing business for solo entrepreneurs
      • HMO premiums remain tax-free
      • Royalties: Active or passive income?
      • The truth will set us free: Availing of the proposed general tax amnesty
      • The first order of business: Local business tax and real property tax
      • Revisiting the TRAIN Law
      • Fund-raising through Initial Coin Offering
      • Wrapping up your January tax checklist
      • Overcoming tax filing predicaments under TRAIN
      • How much are we supposed to pay under the amnesty tax?
      • The vetoed tax amnesty: Expectations vs reality
      • Bank secrecy, the BIR and the Tax Amnesty Law
      • Happy compliant selling
      • Unverified third-party data in BIR assessments
      • Tax treatment of unlisted shares sold for less than fair market value
      • Post Clearance Audits: Are you prepared enough?
      • Back into the fold
      • 2019 ITR filing reminders
      • The greatest love story ever told
      • 2019 Tax filing season: A reflection
      • The parable of the tax collector… and the taxpayer?
      • Transfer pricing of shared services
      • Taxpayers’ First Quarter Election
      • Forgetting the past and moving forward for taxpayers
      • Checkpoints on the VAT refund maze
      • ITR compliance for expatriates
      • Ease of doing business at the BIR
      • Weathering the storm of BIR assessments
      • Freedom from past tax burdens — a work in progress
      • Tax exemption of expat employees under tax treaties
      • Urbanization: A challenging future
      • Tax Amnesty: The continuing saga
      • Carry-over of excess EWT: Now an option
      • What’s new in BIR registration for employees
      • Royalties, Customs duties and post-clearance audits
      • Are they authorized to audit you?
      • Here comes PIFITA
      • BIR ready to conduct transfer pricing audits
      • Not everyone’s option
      • Optimistic changes in dividends tax for NRFCs
      • Difficult times or best moments ahead?
      • Adjusting gears is essential for survival
      • A deserved tax break for working mothers
      • Accounting and taxation of short-term leases and lease for low-value assets
      • Guidelines in securing a Tax Residency Certificate
      • Accounting for and taxation of finance and operating lease
      • Is a PHL Tax Residency Certificate relevant to my corporation?
      • An overview of accounting and tax perspectives for financial instruments
      • Accounting and tax perspectives for financial instruments — Part 2
      • Common tax issues of PEZA-registered entities
      • What’s next for taxpayers?
      • Flash Report: Revised BIR reportorial requirements
      • A clear 2020 vision: New Year requirements
      • Are you a top withholding agent?
      • Blessed with income tax incentives, it pays to know your compliance requirements
      • Feeling gREITful
      • Assessment and 2019 nCoV
      • BIR gives Valentine’s gift amidst nCov
      • Second chance at tax amnesty on delinquency
      • Property, plant, and equipment vital to business operations
      • CITIRA: Are we there yet?
      • Empowering taxpayers during tax assessments
      • Taxpayers’ right to due process: Can a new assessment be raised at the FDDA?
      • Of extensions and lockdowns
      • Certainty in uncertain times
      • Kindness knows no tax boundaries
      • Is there taxable liquidation in an upstream merger?
      • The power to tax is the power to save more lives
      • On relief packs and tax relief
      • Not all losses go to waste
      • 2020 Tax Filing: A whole new level of extraordinary
      • Are we ‘half-ready’ for the new normal?
      • Proposed tax reform in a time of pandemic
      • Ease of tax filing and payment during community quarantine
      • Transfer pricing issues from COVID
      • Reconciling the Condominium Act and the NIRC for tax exemption
      • The resilient taxpayer: Not an ode
      • Business registration in the new normal
      • Transfer pricing: related party transactions now made known
      • BIR’s new and improved policy on inventory/asset destruction/disposal
      • Are you prepared for BIR Form No. 1709?
      • VAT on digital services — what you need to know
      • The saga of transfer pricing continues
      • Government assistance to vulnerable MSMEs during the pandemic
      • Implications of COVID-19 Pandemic on Permanent Establishments
      • Conquer your transfer pricing blues
      • Revised BIR rules on fair market value of unlisted shares
      • Helping our nation through voluntary tax compliance
      • Update on Tax Assessment due process from NIC to ND
      • Easing the burden through Bayanihan II’s tax breaks
      • On tax breaks and CREATE-ing tax cuts
      • Broadening the retirement tax exemption
      • Electronic Letter of Authority (eLA) right at your doorstep
      • COVID-19 impact on transfer pricing documentation
      • Relief for resilient taxpayers
      • The significance of the Electronic Commerce Act during the pandemic
      • Online communication with government agencies
      • Donations and losses during calamities
      • CREATE Bill: An early Christmas gift?
      • The latest on securing a tax residency certificate
      • Ho Ho Ho! CREATE is coming to town
      • Last-minute reminders before the holidays
      • Another chance to avail of TAD and VAPP
      • The serious repercussions of not withholding tax
      • Taxpayers’ CAS journey made easier
      • The right to be (actually) heard
      • Revisiting the manner of tax filings and payment
      • Due process in serving tax assessment notices
      • Here comes CREATE
      • Corporate income taxation in a nutshell
      • FIST be with you!
      • BIR eyes digital transformation, set to offer 24/7 online tax services
      • Here’s to healthier tax disputes
      • e-signatures for certain tax returns a gift to taxpayers
      • The SC ruling on allowable deductions for PEZA firms
      • How will the CREATE Law affect your 2020 ITR?
      • Transfer pricing guide on cost-sharing arrangements and reimbursements
      • Tax treaty application: What’s new and what has not been retained?
      • On to the tax audit period
      • Wish list for reforms on tax filing, payment and administrative compliance
      • Taxpayers are in for another bumpy ride
      • CREATE: Questions left unanswered
      • Estate Tax Amnesty: To extend or not to extend?
      • IRR on tax incentives: CREATE-ing life and hope for all
      • Addressing corporate income tax concerns under the CREATE law
      • Transfer pricing: The year that was and what’s next
      • Sign of the times: Intensifying taxpayers’ use of e-signatures
      • VAT and percentage tax amendments in light of the coronavirus pandemic
      • New VAT rules on sale of goods to exporters, PEZA, other ecozones
      • Decoding the questions in availing of tax treaty benefits
      • The VAT refund that got away?
      • VAT on sale of services to PEZA RBEs
      • Taxpayer’s mental health matters!
      • Taxpayers’ basic rights: Right to due process and equal protection of the law
      • We are (not) on a break: Extensions and suspensions for ECQ season 3
      • CREATE-ing new investments in the Philippines
      • TikTax-ing social media influencers
      • In death we (do not) part
      • Clarifying IAET exemption for PEZA entities
      • Taxing income from cryptocurrencies
      • Dealing with non-resident foreign corporations taxwise
      • Of ATP and VAT Refunds
      • Let’s go tax the POGOs
      • Keeping up with the digital economy: VAT on online transactions
      • Ease of Business Registration amidst the Pandemic
      • Balancing WFH compliance and tax incentives for PEZA IT-BPM entities
      • Legal defenses against tax assessments
      • Common findings in tax assessments
      • Should I be taxed for showing political support?
      • Requests for Confirmation and the consequences of non-compliance
      • End the year right: Year-end compliance reminders
    • From Where We Sit
      • Mastering the art of cutting losses
      • Making more out of inflation
      • Investment 101: Comparing modern investment vehicles and risks
      • The viral rise of e-commerce: new strategies to employ in today’s new normal
      • Into the future: Real sustainability as the next corporate governance challenge
      • Winning the war for talent: The key to retaining employees
      • Gen Z workplace dynamics
      • Alleviating retail woes during the holidays
      • Expect the unexpected credit loss
      • Redefining ‘bayanihan’: Tax incentives for businesses in the new normal
      • In crypto we trust
      • Seizing the digital lifeline: Helping pandemic-hit MSMEs thrive
      • The role of banks as sustainability stewards
      • Digital transformation: Breaking barriers
      • Education in a post-pandemic world
      • Rethinking sustainability in business
      • Digital Transformation: Back to basics
      • Making it work: Leading from home
      • Shaking the Future of Banking
      • Winning the fight against fraud
      • Staying (cyber)safe at home
      • Learning Management System: An Essential Tool to Enhance Remote Education
      • Faster with FIST: Spurring economic recovery in the pandemic through the FIST Act
      • Family first: Strengths, challenges and resiliency plans for family businesses
      • Going digital in the name of business continuity
      • Trust and understanding: Boosting employee satisfaction during the pandemic
      • Business as usual: Capitalizing on business strengths, adaptive measures during the pandemic
      • Welcoming recovery: Strategies for the hospitality industry
      • Helping MSMEs survive in the new normal
      • The rise of REITs
      • E-commerce strategies, sustainability measures and the outlook of retail in PH
      • Bridging the gender gap: Cultivating a more inclusive mindset amid the pandemic
      • Professional quotients and competencies for accountants in a world of unprecedented change
      • Boards and their power: Setting the right culture
      • Preparation and prevention vs insider threats
      • Financial reporting in the time of CREATE
      • Opening a world of opportunities for Filipino out-of-school youth
      • Magnifying the internal audit process
      • Streamlined process on the application for registration of Computerized Accounting System/Computerized Books of Accounts
      • Seeking reassurance: How the restaurant industry can recover
      • Managing fraud risks toward recovery
      • A new year, a new business
      • Recovery of the Philippine retail industry: Softening the blow
      • On the road to recovery
      • Decoding the Christmas consumer
      • The evolution of corporate governance
      • ‘Get to know your customer again’
      • Confessions from a WFH dad
      • Education in the new reality
      • As we prepare for a post-pandemic world
      • Reconsidering current business models
      • How the PH healthcare industry can become keen on threats to cybersecurity
      • Get a Room
      • Developing multiple futures
      • Voluntary assessment and payment program for taxable year 2018
      • WFH with your family
      • Five months and counting
      • In the bubble
      • The strongest link in cybersecurity
      • The tale of transfer pricing in the Philippines
      • Online learning in the COVID-19 era and beyond
      • Collective ripples create a wave of change
      • Survive and thrive: scenario planning through business challenges
      • Post-crisis recovery and its challenges
      • Digital learning strategy for K-12 schools and higher education
      • Navigating business valuation uncertainty amid Covid-19 crisis
      • Rightsizing done right
      • The human and business elements post-Covid-19
      • Digital transformation for the customer-obsessed organization
      • What will schools look like under the ‘new normal’?
      • The new key success factors: Cleanliness and health and safety practices
      • Protecting personal data in the coronavirus era
      • Mitigating cyber risks in the coronavirus era
      • The power of choice
      • Let us not waste this virus
      • Building business resilience in response to Covid-19
      • Business unusual
      • Could educational technology be a ‘holy grail’ amid Covid-19 crisis?
      • Incoherently coherent
      • Educational leadership in the age of AI
      • Cyber risk management from A to Z: What you need to know
      • Cyber risk management from A to Z: What you need to know
      • Dear Work
      • Not all dreams come true
      • Change the mindset by doing something
      • TMT outlook: Can tech spend buoyancy keep the industry...
      • Tell your stories
      • Dealing with Sunday blues
      • Overcoming thanklessness
      • Where to anchor our decisions on
      • Milkfish bones and transparency
      • There is no trade-off
      • Meetings never end
      • The new normal
      • Alignment checks
      • Middle of the pack
      • When I grow up
      • Setting the tone
      • Leadership is not for the faint of heart
      • Who is successful?
      • Conquering fear
      • Time flies fast
      • Life is not fair
      • When words matter more
      • Disengagement at work
      • Stories we can tell
      • Are we incentivizing authenticity?
      • When our plans were tested, did our execution pass?
      • The day after
      • Let us be that person
      • Hold your plans loosely
      • How can finance seize digital opportunities?
      • Man up in the name of love!
      • In the aftermath of a cybercrisis [Last part]
      • In the aftermath of a cybercrisis
      • Family enterprise: To infinity and beyond
      • Do you want me to succeed you?
      • Would you rather?
      • A new perspective on work
      • Aging: The irony of new year
      • Happy holidays from a global citizen
      • The continuous rise of AI
      • Last two minutes to adopt PFRS 9
      • Career growth in BPO
      • Assurance in the Fourth Industrial Revolution
      • Remember the ‘boy in the manger’ this Christmas season
      • The anonymity effect
      • Dirty money
      • The PH traffic situation
      • Why we need IT governance
      • Going back to one’s roots
      • Growing for others
      • HR management and team sports
      • HR as total reward steward
      • Digital governance
      • It’s about time
      • From Where We Sit
      • Moral compass
      • Getting the right work attitude
      • The epitome of Filipino excellence
      • From Where We Sit
      • Have meaningful engagements with rightsholders
      • Building the golden source of data
      • Achieving personal growth
      • An open letter to my younger self
      • Reaching new horizons with Generation Z
      • Quitting as a tool
      • When pain gives birth to brilliance
      • Another data protection regulation
      • (Some more) Summer things to do
      • Relentless
      • Cash flow statements and their relevance
      • Are commencement speeches and speakers still relevant?
      • Fund your growth
      • Have you risen?
      • Alone on a Friday the 13th
      • Appreciate me right
      • Be relatable
      • Breach, breach, brace for impact!
      • Breach, breach, brace for impact!
      • Two words: Thank you
      • Work out your love
      • Reminders from my youth
      • Letter to a young me
      • Choices under TRAIN
      • No way to remain and retain
      • The Christmas gift of Train
      • A new world of financial reporting: General purpose financial statements repurposed
      • Overcoming generational differences in the workplace
      • Start strong in your career
      • Making a big difference
      • Are we asking enough questions?
      • Keep right
      • Continuing the discussion on corporate governance
      • Shifting perspectives
      • Have you dug enough?
      • For a healthy and succesful you
      • Leadership lessons from two heads of state
      • What I learned from being a sports fan
      • Be like a child
      • Go global
      • Two careers and 10,000 hours
      • I am a CPA, a nation builder
      • Going for an IPO – What do companies need to consider?
      • Words matter
      • Building a culture of innovation
      • That voice in your head
      • Artificial Intelligence: Threat or opportunity?
      • Learning from Federer’s new playbook
      • The weakest link: A cybersecurity story
      • Creating sustainable communities as responsible travelers
      • Remember the long game
      • Why failure can be good
      • Mind the growth
      • Creating a robust tax department
      • Why every company needs a purpose (Just as every human does)
      • The ‘Cobra effect’ (unintended consequences)
      • Social media and the food and beverage industry
      • Governance lessons from ‘House of Cards’
      • Fiscal federalism: Its relevance to the Philippines
      • Restoring customer trust and integrity in financial services
      • Essentials for today’s retailers
      • Handling difficulties successfully
      • Self-commandments
      • Cultivating your organization’s culture
      • How to prime women business leaders to face risk
      • For leaders and the bubbles we are in
      • The role of management in wellness
      • What’s your competitive advantage?What’s your competitive advantage?
      • Rebuilding our nation through CSR
      • Demand for content is reshaping the market
      • Why should we read?
      • Knowing how much your business is worth
      • Changes need time
      • Insights: Innovative thinking leads to innovative talent
      • Improving financial close process
      • Tectonic shifts involving corporate boards
      • 6 tips for protecting and growing new brands
      • Reiteration of prior years’ ‘New Year’s Resolutions’
      • Filipino CPAs’ readiness to ‘level up’ to Asean, world standards
      • Starting right with good governance
      • Mentoring MSEs
      • Managing advisors of family businesses
      • Always a winning investment
      • The importance of government IDs
      • What's in a list?
      • Boards of the future: Steering organizations to thrive
      • Molding a ‘new’ BIR
      • From Where We Sit
      • Are students (and businesses) really learning on the job?
      • How much of our secrets do we need to keep: Revisiting the bank secrecy law
      • People as a strategy
      • How to enhance knowledge and skills
      • Flexible benefits, take your pick!
      • Budget of Philippines Inc.
      • Change is coming–Are banks and financing firms ready for it?
      • Of kids and employees
      • Easing the traffic in 10 moves...with a little help from you
      • New financial reporting framework for cooperatives
      • Teaching Philippine history
      • Preparing our future workforce
      • Change is coming . . . for leases
      • Employee stock ownership plan – ready for wider adoption?
      • How to avoid unnecessary tax expenses
      • Toward a more independent ‘Independent Directors’
      • Making your financial statements an effective communication tool
      • The value of client satisfaction surveys to professional firms
      • The value of a good audit
      • ‘Posting’ and the importance of government IDs
      • Preparation of financial statements Part 2
      • The way you prepare your books matters
      • The value of accounting in today’s business
      • Attracting Japanese investment (China Plus One)
      • Evolving today’s dinosaurs
      • And the Asean CPA is born
      • A tax strategy for the next PH President
      • Computerized accounting system
      • Senior citizen discount
      • Preparation of financial statements Part 2
    • Debit Credit
      • Auditing the auditors part 2
      • Auditing the auditors
    • Mapping the Future
      • Easing tax compliance
      • Re-examining Supplemental Information requirement
    • Opininon
      • Containing COVID-19
      • COMMENTARY: If I were President…
      • Acculturating essential values
      • So, what now?
      • Reforming the frontline institutions
      • Combating corruption
      • Engaging LGUs in economic development
      • Transforming agriculture
      • Choosing and adopting a primary language soon
      • Leapfrogging to higher economic growth (Part 2)
      • Leapfrogging to higher economic growth (Part 1)
      • Leapfrogging to higher economic growth (2)
      • Leapfrogging to higher economic growth (1)
      • Transforming Philippine agriculture
      • Overhauling the Philippine education system
      • SUBSTANTIALLY REDUCING POVERTY | Reducing Child Stunting
      • IF I WERE THE NEXT PRESIDENT: Solving the problem of homelessness
      • IF I WERE THE PRESIDENT: Substantially reduce poverty by bringing down child stunting rates
      • IF I WERE THE NEXT PRESIDENT: 'Siguradong Sahod' to substantially reduce poverty
      • If I were the next president…
      • What is to be done (Part 3)
      • What is to be done (Part 2)
      • What is to be done
      • Endo: When and how does it end?
      • Decentralization, PH-style
      • The Bangsamoro
      • Philippine ‘democracy’
      • Why PHL elections are not competitive
      • The deleterious effects of political dynasties
      • Tax sharing in the ConCom’s draft charter
      • The Barangay System
      • Opinion
      • Opinion
      • Federalism, Money, and Taxes (Part 2)
      • Federalism, money, an taxes (Part 1)
      • Still on federalism
      • Federalism revisited
      • Urgent need for a universal Philippine Language
      • Wash SyCip: Rest in Peace
      • An alternative to senior citizen discount
      • What is to be done? Restitution to the dispossessed
    • Tax Notes
      • Clarifying tax on transfer of property between Peza entities
      • Amended guidelines on Pag-ibig Fund membership termination
      • New versions of BIR Form 2305 and Update of Exemption of Employees (UEE) Data Entry and Batch File Validation Modules
      • Tax Notes: Tax exemption certificate, eCAR under Community Mortgage Program
      • Tax Notes: BIR Forms for compromise settlement and abatement of penalties
      • Tax Notes: New manual on corporate governance
      • Tax Notes: No CTG on mere issuance of tax declaration of real property
      • Tax Notes: Additional list of PERA UTIFs approved by the BSP
      • Tax Notes: Taxes on the sale, exchange or other disposition of real property
      • Tax Notes: BIR waives TTRA requirements for dividends, interests and royalties
      • Tax Notes: Pre-processed RELIEF and BOC data in aid of tax audits
      • Tax Notes: New term limit of independent directors
      • BIR expands VAT audit inquiry coverage
      • BOI-registered new, expanding firms import capital equipment duty free
      • Submission of new PEZA requirement
      • Tax perks of private entities that employ PWDs
      • Philhealth grants Z benefit package for premature, small newborns
      • Mandatory accreditation of transporters of PNP-controlled chemicals
      • Tax Notes: Advisory for drinking-water service providers
      • Tax Notes: Auto-credit payment scheme
      • Requirements for job order or service contract agreements
      • Permit to use loose-leaf books of accounts
      • SEC adopts new and revised accounting standards
      • TAX NOTES
      • Electronic submission of reports to the BSP
      • Strengthening the Anti-Hospital Deposit Law
      • DBP prepaid cards for Pag-ibig short term loan disbursements
      • Obligation of employers to advance SS benefits
      • VAT rate for ABC of government projects
      • TAX NOTES
      • Payment of wages for special (non-working) days
      • BIR amends signatories in the eCAR
      • SEC adopts automated Company Registration System
      • Government Securities Repurchase Program
      • Revised Philhealth Premiums
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      • RA 10963 amends the National Internal Revenue Code of 1997
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      • BIR creates fast lane
      • New ATCs for excise tax
      • New minimum daily wage rate for Region 7
      • Grounds for terminating Pag-ibig I membership
      • Train updates deficiency and delinquency interest
      • Issuance of eCAR for real properties under extrajudicial settlement
      • New payment deadlines for SSS contributions starting September 2018
      • Availability of offline eBIR Forms Package Version 7.2
      • Clarification on tax treatment of group health insurance and director’s fees
      • Employees’ monthly compensation pension
      • Extension of processing pending VAT claims filed before 2018
      • Reminders for local business taxes and real property taxes for 2019
      • 2019 filing of AFS and GIS
      • Guidelines for reaccreditating printers of principal/supplementary receipts/invoices
      • New BIR Form 1701A for individuals now available
      • New withholding tax rates on Meralco payments and interest on loans
      • SSS contribution rates for 2019 to 2025
      • BIR-printed receipts, invoices available for new businesses
      • SSS Contribution Table effective April 2019
      • How to apply tax amnesty on tax delinquencies
      • Incentives under the Philippine Green Jobs Act
      • Policies established for 105-day Expanded Maternity Leave Law
      • Guidelines on establishing an One Person Corporation (OPC)
      • Implementing the tax incentives provision of RA 10771
      • Business style in official receipts/invoices is business name
      • DST on original issue of sharesof stocks for new corporations
      • Requirements for foreign nationals
      • How to apply for estate tax amnesty
      • BIR redefines criteria for Top Withholding Agents
      • Clarifying the issuance of Delinquency Verification Certificate for VAT claims
      • Clarifications on issues following implementation of Tax Amnesty Act
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      • Revised deadline for paying SSS contributions for July to December 2019
      • Inclusion of beneficial ownership information in the General Information Sheet
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      • Extension of the validity period of certificate of accreditation, permits to use CRMs, POS, other sales machines
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      • Clarifications on the treatment of alien individuals employed in the Philippines
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      • Circularizing the availability of revised BIR Form 1702-EX (Annual Income Tax Return) January 2018 (ENCS) version 2
      • Central Visayas increases minimum wage rates beginning 2020
      • Clarifications on the inclusion of taxpayers as Top Withholding Agents pursuant to the criteria of Revenue Regulations 7-2019
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      • 2020 Filing of Annual Financial Statements and General Information Sheet
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      • Guidelines on responding to deficiency tax assessments
      • Use of old BIR Form Nos. 1604-CF and 1604-E and alphalists are acceptable
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      • Extension of deadline for availing of tax amnesty on delinquencies
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      • Revised rules in the determination of fair market value of unlisted shares
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      • Deadline for registering online business further extended to Sept. 30, 2020
      • Voluntary Assessment and Payment Program for taxable year 2018
      • Further extensions on the deadline of submission of BIR Form 1709 and supporting documents
      • Notice of Discrepancy to replace Notice of Informal Conference in tax assessments
      • Reiteration of the alternative modes of issuance of receipts/invoices during modified enhanced community quarantine period
      • Nolco from 2020 and 2021 carried over for next 5 years
      • Guidelines for the conversion of corporations either to one person corporation or to ordinary stock corporation
      • Issuance of certificate of zonal values of real properties
      • What tax exemptions can employees and health workers avail of under the Bayanihan II?
      • Mandatory e-mail address, mobile number in GIS for SEC transactions
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      • Proper modes of service of electronic Letter of Authority
      • Availability of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) January 2018 (ENCS) in Electronic Filing and Payment System (eFPS)
      • BIR suspends all audit, other field operations effective Dec. 15, 2020
      • Guidelines for conversion of corporations
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      • Availment of TAD, VAPP extended until June 30, 2021
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      • Availability of Central Business Portal
      • Deadline extension for filing, submission of BIR Forms 1604-C and 1604-F
      • Bicameral conference committee report on the proposed Corporate Recovery and Tax Incentives for Enterprises Act
      • Clarifications on simplified guidelines on the use of CAS, CBA, its components
      • Online submission of Beneficial Ownership Transparency Declaration Form
      • How to fill in VAT returns from final to creditable VAT withheld on sales to gov’t
      • How to request member data changes in My.SSS
      • SC rules list of direct costs for PEZA-registered entities is not exclusive
      • Corporate Recovery and Tax Incentives for Enterprises Act (Part 1)
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      • Out-of-district filing, payment of taxes allowed until April 30, 2021
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      • Revised guidelines on the use of Electronic Audited Financial Statements System
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      • How to file online applications for maternity benefits, reimbursements through My.SSS portal
      • SSS clarifies definition of earnings declared for contributions of self-employed members
      • RA 115171 shortens process of issuing permits, licenses, certifications
      • BIR clarifies Corporate Income Tax issues under the Create Act
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      • Estate Tax Amnesty extended until June 14, 2023
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      • Implementation of new penalty provisions under Train Law
      • BIR defers VAT treatment on export-oriented enterprises, income tax treatment on proprietary educational institutions
      • 15-day extension of deadlines for tax filing, payment during ECQ, MECQ
      • Extension of Estate Tax Amnesty pursuant to the amended Tax Amnesty Act
      • Taxation of Social Media Influencers’ Income
      • Amendments on manner of submission of copies of BIR Forms 2307, 2316
      • Clarifying issues on certain VAT-exempt medicines and medical devices used for Covid-19 under the Create Act
      • Ease of Paying Taxes bill passes House, moves to Senate
      • Extension of WFH arrangements for Peza IT-BPM entities
      • Computation of Donor’s Tax when heirs waive/renounce shares in inherited property
      • Taxation of Philippine Offshore Gaming Operations
      • PhilHealth releases guidelines in claiming COVID-19 vaccine injury compensation, NHIP benefits
      • Circularization of Republic Act 11590 or An Act Taxing Philippine Offshore Gaming Operations
      • BIR zeroes in on tax compliance of online merchants, social media influencers, businesses in digital platforms
      • SSS offers short-term member loan penalty condonation program (STMLPCP)
      • It’s that time of the year: DOLE provides guidelines on 13th month pay
      • Reminder on request for confirmation required for availing of tax treaty benefits in 2020 and prior year income payments due on Dec. 29, 2021
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      • Easy as 1-2-3: Saying hello to seamless tax filing, payment
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      • Accounting Reshaped: How can we be of help?
      • A new standard for audits of less complex entities
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      • BIR goes digital with TIN Verifier App
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        • Small Business Wage Subsidy (SBWS) Program
        • Updates on Government Mandated Benefits
        • SSS to launch COVID-19 calamity loan program on April 24
        • Pag-IBIG’s Grace Period and 3-Month Moratorium
        • Extension of SBWS Program
        • PhilHealth Updates
        • PhilHealth Updates
        • SSS and Pag-IBIG Updates
        • Advisory No. 2020-038: Payment Deadlines of PhilHealth Contributions
        • Updates on SSS and Pag-IBIG
        • July 31, 2020 is a Regular Holiday
        • Pag-IBIG Fund Loan Program
        • PhilHealth Advisory No. 2020-048: Premium Payment for the Formal Sector
        • SSS Circular no. 2020-006-d: Further Extension of Deadline of Remittance of Contributions in Aid to Recovery
        • New PHIC and SSS Contributions Table Effective January 2021
        • Circular No. 2020-032: Guidelines for the Implementation of the Mandatory Provident Fund (MPF) Program for SSS Members
      • 2021
        • PhilHealth suspends contribution increase for 2021
  • Japan Desk
    • Alert 会計税務速報等
      • P&A メールマガジン2020年7月
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      • P&A メールマガジン2020年5月臨時
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    • Newsletters メールマガジン
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        • 2016年12月号
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      • 2017
        • 2017年4月号
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    • Japanese Articles 会計税務記事
      • 経営者のための会計税務解説
        • 経営者のための会計税務解説 第13回
        • 経営者のための会計税務解説 第12回
        • 経営者のための会計税務解説 第11回
        • 経営者のための会計税務解説 第10回
        • 経営者のための会計税務解説 第9回
        • 経営者のための会計税務解説 第8回
        • 経営者のための会計税務解説 第7回
        • 経営者のための会計税務解説 第6回
        • 経営者のための会計税務解説 第5回
        • 経営者のための会計税務解説 第4回
        • 経営者のための会計税務解説 第3回
        • 経営者のための会計税務解説 第2回
        • 経営者のための会計税務解説 第1回
      • 連載：もし工場長が企業経営者になったら
        • もし工場長が企業経営者になったら 第18回
        • もし工場長が企業経営者になったら 第17回
        • もし工場長が企業経営者になったら 第16回
        • もし工場長が企業経営者になったら 第15回
        • もし工場長が企業経営者になったら 第14回
        • もし工場長が企業経営者になったら 第13回
        • もし工場長が企業経営者になったら 第12回
        • もし工場長が企業経営者になったら 第11回
        • もし工場長が企業経営者になったら 第10回
        • もし工場長が企業経営者になったら 第9回
        • もし工場長が企業経営者になったら 第8回
        • もし工場長が企業経営者になったら 第7回
        • もし工場長が企業経営者になったら 第6回
        • もし工場長が企業経営者になったら 第5回
        • もし工場長が企業経営者になったら 第4回
        • もし工場長が企業経営者になったら③
        • もし工場長が企業経営者になったら 第2回
        • もし工場長が企業経営者になったら①
    • Tax Reform 税制改革
• P&A Foundation, Inc.
  • About
  • P&AUSE
  • Board of Trustees
  • P&AUSE Officers
  • Projects
    • 2020
      • P&Agbangon: OPLAN Balik-Saya at Pag-Asa Ngayong Pasko
      • P&Asko sa P&Aaralan
      • P&Arol ng Pag-asa
      • P&Agbangon: Typhoon Ulysses Response Project (Rizal and Marikina)
      • P&Agbangon: Super Typhoon Rolly Response Project
      • P&Agbangon: Oplan Tulong Cagayan Valley Project
      • P&Assion for Education (GT in the Community)
      • P&Akighiusa Kontra Covid-19, P&Agpakigbatok sa COVID-19
      • P&Antawid ng Pag-ibig
      • P&Amamahagi sa Kapwa
    • 2019
      • P&Amasko Para sa Onesimo
      • P&Amamahagi sa Kapwang Mindanaoan
      • LiP&ad Adarna
      • P&Aragon of Light
    • 2018
      • P&Amasko 2018: P&Amasko sa mga Pasyente
      • P&Amasko 2018: May Nagmamahal Sa'yo!
      • P&Alaro para sa P&Amasko​
      • Kapatid Ko, Sagot Ko
      • P&Ahinabang Sa Naga
      • P&Agdamay Para sa Adaoay​
      • Tulong P&Angkabuhayan​
      • P&Agbisita sa Mga Tigulung​
      • Meal P&Acking for Marawi​
      • One Drop, One Hope (Season 07)
      • Back to School-Back to Peace​
      • P&Aeskwela With Maria Concepcion Cruz High School​
      • Contribute Change Today!​
      • 20th SOASP
    • 2017
      • Bags to School Project and Financial Literacy Seminar​
      • Project Handog with USC-JPIA
      • Project Aruga with UP-JPIA
      • Goods for Marawi Relief Program​
      • P&Amasko 2017​
      • GT Global CSR Day Activities​
      • 19th SOASP
    • 2016
      • P&Amasko 2016​
      • P&AUSE outreach at Zamboanga
      • PAUSE for sustainability
      • P&A Cebu visits Missionaries of Charity
      • P&Agnanom
      • P&Agkalinga 2016
      • GT in the Community 2016
      • Kids @ Heart​
      • P&Ause Package: EduKahon 2016​
      • World Vision Run 2016: Run for Health & Nutrition​
      • I <3 Lolo & Lola
    • 2015
      • Planting Trees Today for a Greener and Better Tomorrow
      • Unlocking the potential for growth in local communities
      • P&Ause continues movement for a greener environment
      • One Hope, One Drop Season 4
      • P&Ause Supports Project Saysay
      • P&Ause Equips Pre-schoolers With School Supplies
      • Habitat for Humanity Philippines’ Core Housing Project
    • 2014
      • P&A Foundation holds 16th SOASP
      • P&Ause brings smiles to the children of Elsie Gaches
      • P&A endorses results of accounting study
    • 2013
      • *PAUSE for Mindanao
      • *PAUSE for iTayo Na
      • Auditing firm builds a school in Pampanga
      • P&Ause together with “Alice in Wonderland”
      • 15th Search for Outstanding Accounting Students
      • MOA Signing for the 15th PICPA-ACPACI SOASP
      • P&A Foundation scholars begin their career at the Firm
      • Four P&A Foundation scholars prep for October CPA boards
      • P&Ause for victims of HABAGAT 2013
    • 2012
      • Alumni support PUP
      • P&A Foundation renovates UP JPIA room
      • *One For Luzon
      • *PAUSE for ACPACI scholars
      • *One Drop, One Hope
      • *PAUSE for Ulingan
      • P&Amasko sa Ulingan
      • *Christmas tree joint project with PCG
    • 2011
      • *JPIA adopt a bookshelf
      • *P&Asaya sa PGH
    • 2009
      • *New Year, New Term
      • *PAUSE: Doing Good on Christmas
      • *SPED Students Enjoy P&Aaralan Espesyal
      • *PAUSE and BRS Reaches Out to Kids
      • *Running for a Cause
    • 2008
      • "1-2-3 ZIP (YOUR MOUTHS)!"
    • 2006
      • P&AUSE’s Oplan Calapan
      • P&AUSE for Education
      • For the Boys
      • PAUSE for L.I.F.E
      • PAUSE launches Project: P&Aaralan
    • 2005
      • P&Ambatang Handog
    • 2004
      • Power of Education Through World Vision
      • Adopt a School: Philippine Business for Social Progress
      • A P&A Moment with the Kids
      • P&AUSE Returns with Habitat
      • Taskforce SUNRISE
      • P&Ausing For the Future
    • 2003
      • P&AUSE Launched
      • P&A for a Cause and DSWD launches community feeding program
      • Never too busy to P&AUSE
      • An “Enchanting” day courtesy of P&AUSE
      • A P&AUSE to remember
      • P&AUSE on its 3rd cause
      • Building homes, uplifting lives
  • Contact Us
• Events
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