Site Map

• 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
      • Tax reminders on your inventories
      • VAT Zero-rating for Registered Business Enterprises
      • Rebirth of Digitalization: A booster for taxpayers and the government
      • Taxation of separation pay
      • 2022 Tax Trends and Ends
      • Compliance with the BIR in closing a business
      • Lighter burden from beneficial tax issuances
      • Tax incentives for food providers
      • Are your related party transactions at arm’s length yet?
      • Request for BIR confirmation due this April 2022
      • Clarifications and guidance on tax-free exchanges of properties
      • General guidelines on annual corporate income tax filings
      • New year, new corporate income tax rate for ROHQs
      • Amendments to the Foreign Investments and Retail Trade Liberalization laws
      • Shaking up the cross-border doctrine
      • Are Registered Business Enterprise transactions VAT zero-rated or not?
      • PEZA: Raise the white flag
      • Clarifications on tax treatment of PAGCOR, its licensees and contractees
      • WFH or Incentives? The IT-BPM dilemma
      • Fortune favors the taxpayer… who files on time
      • RBEs of IT-BPMs remember their fiscal incentives all too well
      • Electronic is the new sexy: The BIR’s digital transformation
      • A valid assessment emanates from a valid authority
    • From Where We Sit
      • Shining the spotlight on organizational integrity
      • Redefining work for the homeland
      • Why set up shared services in the Philippines?
      • Going green and all in for a more sustainable future
      • Walking the talk for women empowerment
      • The 'smart economics' behind gender equality
      • Fighting back against the 'shecession'
      • 'Babae kasi': Insights on why women are from Mars too
      • Women Power: Why organizations struggle to harness the power of women leaders
      • A supercharged future with 5G
      • Taking risks in mitigating business threats
      • Bias everywhere, beware!
      • Business growth amid economic downturns
      • Sustaining momentum in going green
      • A fresh start for MSMEs
      • The new phase of business sustainability
      • Beyond the horizon: Trends to expect for 2022
      • Change of seasons
      • Go beyond profit
      • Ending the year all too well
      • Talking big tech in the boardroom
      • 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
      • Amended guidelines on Pag-ibig Fund membership termination
      • Clarifying tax on transfer of property between Peza entities
      • 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
      • SSS to start e-CS for real-time posting of payments in 2018
      • BSP’s obligation to withhold reduced from 5% to 1%
      • RA 10963 amends the National Internal Revenue Code of 1997
      • Revised withholding tax table on compensation
      • Reduced EWT Rate for Self-employed Individuals and Professionals
      • Filing final tax and percentage tax returns
      • Deductions now allowed where no withholding was made
      • Filing of AFS and GIS
      • Wages for the special (non-working) days on Feb. 16 and 25
      • BIR advisory on percentage tax filing
      • Implementing TRAIN’s income tax provisions
      • Stock transfer tax for publicly listed shares
      • Status quo on VAT zero-rating of sales to Peza entities
      • Classification of top withholding agents on purchase of goods and services
      • Posting and remitting PhilHealth contributions by OFWs
      • BIR simplifies business registration procedures
      • Submitting the quarterly alphabetical list of payees (QAP)
      • BIR Form No. 1701Q now available
      • Availing yourself of 8% tax rate for self-employed individuals
      • Filing excise tax returns for invasive cosmetic procedures
      • 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
      • Civil remedies for collecting Accounts Receivable/ Delinquent Accounts
      • Amended guidelines in registration of employees
      • Availability of new BIR Forms 1604-C, 1604-F, 2306, 2307
      • Revised deadline for paying SSS contributions for July to December 2019
      • Inclusion of beneficial ownership information in the General Information Sheet
      • Amending provisions on tax privileges, incentives to establishments granting sales discounts to PWDs
      • Prohibition on unfair debt collection practices of financing companies, lending companies
      • Guidelines on the number and qualifications of incorporators under the Revised Corporation Code
      • Availability of revised BIR Form 2316
      • Salary differential under the Expanded Maternity Leave Law exempt from tax
      • Extension of the validity period of certificate of accreditation, permits to use CRMs, POS, other sales machines
      • Guidelines on transfer pricing audits
      • Accounting for and taxation of leases in accordance with the new PFRS 16
      • Clarifications on the treatment of alien individuals employed in the Philippines
      • Terminating the submission of semestral list of regular suppliers
      • New format for Notice to Issue Receipt/Invoice
      • Extended deadline for submitting BIR Form Nos. 1604C and 1604F
      • BIR allows use of computer-generated BIR certificates
      • 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
      • Extension of submission of sworn declaration of inventory of diesel, gasoline, kerosene
      • Revised rules and regulations of Real Estate Investment Trust
      • 2020 Filing of Annual Financial Statements and General Information Sheet
      • Suspending the requirement for permit to use computerized accounting systems, books of accounts and/or its components
      • Further clarification on tax amnesty, Revenue Memorandum Circular 11-2020
      • Guidelines on responding to deficiency tax assessments
      • Use of old BIR Form Nos. 1604-CF and 1604-E and alphalists are acceptable
      • eBIRForms Package v7.6 now available
      • Clarification on extension of deadlines for filing and paying tax returns for 2019
      • Tax filing and payment guidelines during the enhanced community quarantine period (updated as of April 1, 2020)
      • Tax exemption for importing health care supplies and equipment, Revenue Regulations No. 6-2020
      • Full deductibility of donations against taxable income
      • Guidelines on paying taxes during enhanced community quarantine
      • 2019 Annual income tax returns filing and payment guidelines
      • Acceptance of tax payments during ECQ
      • Interruption of period for filing Alien Employment Permits and Private Employment Agency licenses
      • Relaxed rules on receipt or invoicing requirements during ECQ
      • Extended deadlines and guidelines for submitting AFS and GIS
      • Online submission of filed 2019 annual ITR and its required attachments
      • Online sellers and freelancers: What are your obligations?
      • Extension of deadline for availing of tax amnesty on delinquencies
      • Alternative modes of issuing receipts/invoices during ECQ and MECQ, not applicable during GCQ
      • Streamlined requirements for BIR applications
      • Further extension on the deadline for filing of VAT refund claims; 90-day processing period suspended in areas still under ECQ or MECQ
      • Submission of BIR Form 1709 and transfer pricing documentation for related party transactions now required
      • Revised procedures for cancelling permit to use cash register machines, POS machines, other similar sales machines generating receipts/invoices
      • Extension on the deadline for registering businesses engaged in digital transactions
      • Clarifications on filing BIR Form 1709 and its attachments
      • Use of eAFS System for the submission of attachments to the Income Tax Returns (ITR) of taxpayers with fiscal-year accounting period and submission of attachments to the quarterly ITRs
      • Revised rules in the determination of fair market value of unlisted shares
      • Rules on tax residency and creation of permanent establishment due to effects of Covid-19 measures
      • 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
      • Non-imposition of SEC fines and other monetary penalties
      • 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
      • Submission of BIR Form 1709, preparation of transfer pricing documentation
      • Availment of TAD, VAPP extended until June 30, 2021
      • Suspension of PhilHealth contribution hike for 2021
      • Suspension of enlisting and delisting of large taxpayers
      • 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)
      • Corporate Recovery and Tax Incentives for Enterprises Act (Part 2)
      • Out-of-district filing, payment of taxes allowed until April 30, 2021
      • Guidelines for filing, payment of annual income tax returns by non-individual taxpayers
      • Revised guidelines on the use of Electronic Audited Financial Statements System
      • Clarifications on submission of BIR Form 1709 (RPT Form)
      • 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
      • Guidelines in filing BIR Form 1702Q January 2018 for taxpayers with fiscal year accounting period eFPS
      • Availability of BIR single hotline number and use of REVIE chatbot
      • Imposition of 12% VAT on Zero-rated Goods and Services
      • Amendments on Section 10 of RR 20-2018 on outright exemption granted to export of sweetened beverages
      • Estate Tax Amnesty extended until June 14, 2023
      • New rules on how to avail of tax treaty benefits
      • Updated comprehensive list of FDA-approved VAT-exempt products under the Create Act
      • 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
      • Clarification on the Manner of Submission of BIR Forms Nos. 2307, 2316 under Revenue Regulations No. 16-2021
      • Implementation of VAT zero-rating, exemption provisions for registered export enterprises under the CREATE Law
      • Revised BIR Form Nos. 1707 and 1707-A Version 2021 Now Available
      • Clarifying the list of imported articles that no longer require ATRIG from the BIR prior to release from BOC
      • Amendments on the IRR of the CREATE Act
      • BIR deadlines extended in select RDOs due to Typhoon Odette
      • Filing of returns, payment of taxes in areas under Alert Level 3, areas affected by Typhoon Odette
      • BIR still accepts BIR Form 2316 without actual signature of the employee
      • Proprietary educational institutions, nonprofit hospitals taxed at 1% for a limited period
      • Tax filing, payment deadlines extended for 30 calendar days for taxpayers in areas under Alert Level 3 or higher, out-of-district filing allowed
      • Clarification, guidelines on Section 8 of Revenue Regulation 5-2021 on Tax-Free Exchanges of Properties under the NIRC as amended by CREATE Act
      • Amendments to the Retail Trade Liberalization Act of 2000
      • Guidance on filing of requests for confirmation, tax treaty relief applications and tax sparing applications
      • Procedures, guidelines in claiming Input VAT on purchases, importation of capital goods pursuant to Section 110 of the NIRC, as amended by the Train Law
      • Tax compliance reminders for May 9 national and local elections
      • RBEs under IPAs now required to submit CETI as attachment to AITR
      • Updates on alphanumeric tax codes for capital gains tax transactions under TRAIN and CREATE Laws
      • 2021 Annual ITR filing and payment guidelines; Out-of-district filing and payment of taxes allowed
      • Clarifications and guidelines in using eAFS system; use of e-signatures on all tax returns, attachments and documents now allowed
      • Clarifications on the deadline for submission of attachments to the 2021 Annual Income Tax Return and other matters
      • Non-imposition of surcharges on amended tax returns
      • Central business portal for online registration of all types of business now available
    • Verification of tax refund claims for simple cases
    • Line of Sight
      • The Metaverse, more than a gaming world
      • The Business of Closing the Business
      • Going over going concern
      • Easy as 1-2-3: Saying hello to seamless tax filing, payment
      • Tax on giving up your inheritance
      • Accounting Reshaped: How can we be of help?
      • A new standard for audits of less complex entities
      • New deferred tax accounting for PEIs
      • Extending a helping hand through Estate Tax Amnesty
      • The Fight Against COVID-19: To Heal, To Recover, and To Arise
      • Adapting to ever-changing seasons
      • Transfer pricing in its new form
      • Deferred CPAs: Realizability of the Uncertainty
      • Going beyond and reCREATE-ing
      • Is CREATE better or worse for the economy?
      • BIR goes digital with TIN Verifier App
      • CREATE Bill on its pending approval to become a Law
      • Fresh guidelines on filing of BIR Forms
      • CAS application made simple
      • Streamlined guidelines, procedures
      • 2020: What A Year It Has Been!
      • More on 'Bayanihan II'
      • Of introspection in the time of social distancing, face masks
      • Remember: Gratitude and Love
      • Re-learning lessons in life during the pandemic
      • The New Normal
      • Back to basics
      • Check in on yourself
      • Tax treatment of donations in the COVID-19 era
      • This moment, too, is worth living
      • On financial statements, general information sheet
      • Are you ready to red team?
      • If not now, maybe later
      • What do you meme?
      • The war on global warming
      • Leaders as teachers
      • What angers you? (Last Part)
      • What angers you? (First Part)
      • Chances > Pride
      • Professionals under FIRe
      • The end
      • Before it’s too late
      • The recipe for letting go
      • Are you crazy?
      • Excellence does not always mean perfection
      • What are we wasting?
      • How have Korean dramas influenced Philippine industry?
      • Destination: Unknown
      • Crazy not-so-little thing called
      • Re-learning lessons of life
      • Train: Are we better off with or without you?
      • Growth, opportunities in PH online shopping
      • Love fessons from Accounting
      • Are you as safe as you think you are online?
      • Bitcoins: transforming your phones to wallets
      • Calming the Waves
      • Travel wherever, whenever
      • At work – wherever
      • Decluttering your smartphone
      • Experience the PH: Why and why not?
      • Setting up shop in Vis-Min
      • Exciting times ahead
      • Partners for Change
      • Branding alone cannot promote tourism
      • Microfinancing the microenterprises
      • Penetrating the Filipino market
      • Do your own 'personal data'
      • Yearend blues
      • Moving Forward
      • Mindanao’s fight vs economic warfare
      • Tax Reform for MSMEs
      • Tax reform for real
      • Head or Tail: Which Side of the Coin? (Part 1)
    • Employers should pay SS sickness, maternity benefits in advance
    • Taxing the digital economy
    • International indirect tax guide 2018
  • Global Insights
    • GrowthiQ
      • 2017
      • The new customer mindset
      • Productivity puzzle
      • Transform your business with the Internet of Things
      • How to be cyber-secure
      • Crowdfunding
      • Going beyond borders
      • GrowthiQ
      • Natural capital
      • Global sharing
      • One Belt, One Road - why is it so important?
      • Global Insights
      • Who's embracing the latest finance technology?
    • Blogs
      • Transforming international student mobility
      • Efficiency breeds success
      • Outsourcing: Beyond technical expertise
      • Get close to the professors
      • Food and Beverage exports in Europe
      • Blog ICT infrastructure
      • Price of oil doesn't change its impact on planet
      • Blog My thoughts from mining Indaba
      • A year of risk and reward
      • How to grow without breaking the planet
      • LatAm's new challengers
      • Act now, or forever be left behind
      • Think beyond the acquisition
      • Can Ukraine stand-off boost European renewables?
      • Tech businesses forecasting strong a 2014
      • Rising energy costs put pressure on demand for renewables
      • Cleantech businesses maintain positive outlook
      • Ireland’s future in Europe
      • With social media, the greatest risk is doing nothing
      • Why strategy and measuring social media are co-dependent
      • Charities must bridge the education gap in social media
      • The irony of skills shortages
      • The future of corporate reporting
      • Who are Brazilians backing to win the World Cup?
      • Why businesses should consider outsourcing
      • Three threats to real estate and construction growth
      • Maintain renewable incentives and enhance energy efficiency
      • What can we learn from dynamic business culture?
      • In search of the microclimates of opportunity
      • Are two Latin Americas emerging?
      • How to succeed in China? Go west to the ‘second-tier’ cities
      • Sweden is open for business
      • Israel: at the forefront of global innovation
      • Philippines the biggest climber in business growth environment rankingsq
      • Real estate and construction sector outlook improves
      • Developing business growth in China
      • Chile is the world's second most dynamic economy
      • How to do business in China, according to Chinese chairmen
      • Fighting back against construction fraud
      • Australia tops dynamism index
      • The surprising international intentions of Italian businesses
      • Thinking outside the Big Blue box: audit competition
      • Construction & real estate sector buoyant in Q2
      • Doing business in China
      • Doing business in Peru
      • Jobs shortage hits productivity
      • Split at the heart of Europe
      • Doing business in Poland
      • Doing business in Mexico
      • Doing business in India
      • The rise of the cross-border transaction
      • Doing business in Brazil
      • Doing business in South Africa
      • Stuck in the doldrums
      • Transatlantic boost for cleantech
      • Is your business taking CSR seriously?
    • Articles and publications
      • Women in Business 2022
      • Women in Business 2021
      • Corona relief package: ASEAN
      • Restoring focus through global compliance management
      • Philippine Government COVID-19 Relief Package
      • Women in Business 2020
      • COVID-19 Business Checklist
      • PH tops ‘Women in Business’ global ranking
      • Philippines tops 2020 Women in Business poll
      • Philippine ranks first with most women as top corp execs
      • PH tops in women leadership roles
      • PH tops women in business survey
      • Filipina executives top global ranking on leadership role
      • PH tops ‘Women in Business’ global ranking
      • Philippines has most women in senior positions
      • P&A Granth Thornton tax head is among PH Women in Tax Leaders
      • P&A Grant Thornton tax head named as Woman in Tax Leader
      • World Tax recognizes P&A Grant Thornton’s Pinay official
      • The future of leadership: anticipating 2030
      • One size fits nothing
      • Mission: Possible
      • Women in business 2019
      • Women in business 2019
      • Thriving in 2019’s global economy
      • US tax reform: one year in
      • Direct to indirect taxation
      • Closing the skills gap
      • Future of APAC 2018: Identifying growth in disruption
      • Impact in action
      • Record ASEAN business confidence under threat from US rate
      • Investing in ASEAN 2018/2019
      • Transfer pricing guide 2018
      • Engagement beyond the boardroom
      • Europe – a region in resurgence
      • Future of Europe 2017
      • Locking down the value of data
      • Women in business: New perspectives on risk and reward
      • Keeping track: Tax changes for mobile employees
      • The future of Asia Pacific
      • Asia Pacific feels the impAsia Pacific feels the impact of BEPSact of BEPS
      • Age is no barrier
      • Future of APAC
      • Tech playbook - going international
      • Tech playbook - compliance
      • Tech playbook - tax in a digital world
      • Tech Playbook- Raising capital
      • How to rapidly scale operations and teams
      • Building tomorrow's $bn businesses
      • How charity leaders govern social media
      • Global PE Report 2014/15
      • Food & Beverage looks for growth
      • Hotels 2020
      • Focus on Latin America
      • European CMU
      • Grexit and Brexit
      • European Commission unveil plans to combat corporate tax avoidance
      • EU Capital Markets Union
      • M&A 2015
      • A global guide to business relocation
      • Assessing the impact of FATCA
      • Building a sustainable future
      • Thailand: the business growth environment
      • Gathering momentum: The resurgence of M&A
      • Quebec focus 2014
      • Public Financial management reform in a period of global adjustment
      • Sustainability emerging markets
      • Real Estate and Construction
      • Mergers and acquisitions: The rise of the cross-border transaction 2013
      • Mergers and acquisition: Building momentums 2012
      • Real estate and construction in 2014
      • Dynamic businesses at forefront of M&A
      • Corporate social responsibility
      • Real Estate and Construction
    • Digital taxation risks double taxation for all businesses
    • What a trade war means for Asia Pacific businesses
    • Country Profiles
  • Insights search
  • Let's Talk Tax
  • From Where we sit
• Services
  • Audit and Assurance
    • Audit approach overview
    • Annual and short period audit
    • Review engagement
    • Other Related Services
  • Tax Advisory and Compliance
    • Tax advisory
    • Tax compliance
    • Corporate services
    • Tax education and advocacy
  • Advisory Services
    • Business risk services
    • Business consulting services
      • Programme management
      • Digital transformation
      • Data analytics
      • Financial management
      • Operations improvement
      • Strategy
      • Human capital services
    • Transaction services
    • Forensic advisory
    • Cyber advisory
      • Vigil@nt Cybersecurity
  • Outsourcing and Managed Services
    • Accounting services
    • Staff augmentation services
    • Payroll Processing
  • Japan Desk
• Industries
  • Consumer products
  • Education
  • Energy and natural resources
  • Financial services
  • Not for profit
  • Outsourcing
  • Public sector
  • Real estate and construction
  • Technology, media and communications
  • Travel, tourism and leisure
  • Retail industry
• Alerts and Publications
  • Publications
    • P&A Grant Thornton Catalogue
      • P&A Grant Thornton Catalogue 2022
    • Alerts & Publications
    • APAC Tax Update
      • March 2018 Issue
    • Human Capital Consulting Services
    • Doing Business in the Philippines
      • Doing Business in the Philippines 2022 Issue
      • Doing Business in the Philippines 2021 Issue
      • Going Back to Business Under the New Normal
      • Doing Business in the Philippines 2019 Issue
    • Tax Calendar
      • 2022 Tax Calendar
      • 2021 Tax Calendar
      • 2020 Tax Calendar
      • 2019 Tax Calendar
      • 2018 Tax Calendar
      • 2017 Tax calendar
    • Outsourcing Brief
      • 2019
        • Outsourcing Brief Q4 2019
        • Outsourcing Brief Q3 2019
        • Outsourcing Brief Q2 2019
        • Outsourcing Brief Q1 2019
      • 2020
        • Outsourcing Brief Q3 2020
        • Outsourcing Brief Q2 2020
        • Outsourcing Brief Q1 2020
      • 2018
        • Outsourcing Brief Q4 2018
        • Outsourcing Brief Q3 2018
        • Outsourcing Brief Q2 2018
        • Outsourcing Brief Q1 2018
      • 2017
        • Outsourcing Brief Q3 2017
        • Outsourcing Brief Q2 2017
        • Outsourcing Brief Q1 2017
      • 2021
        • Outsourcing Brief Q2 2021
        • Outsourcing Brief Q1 2021
    • Other Publications
      • Bridges
        • Bridges: News For & About P&A Alumni (Special Issue)
        • Bridges - October to December 2015
        • Bridges - July to September 2015
        • Bridges - April to June 2015
        • Bridges - January to March 2015
        • Bridges: October to December 2014
        • Bridges - July to September 2014
        • Bridges | 2018 Volume 1
      • Glimpses
        • Glimpses
        • Glimpses: FY 2016-2017
      • White Papers
        • The Whistleblower System
      • Recruiting international students
      • Happy holidays from P&A Grant Thornton!
      • ACCA Foundations in Accountancy – Introductory Certificate Blended Program
    • Tax Brief
      • February 2018 Issue
      • March 2018 Issue
      • April 2018 Issue
      • May 2018 Issue
      • June 2018 Issue
      • July 2018 Issue
      • August 2018 Issue
      • September 2018 Issue
      • January 2019 Issue
      • February 2019 Issue
      • March 2019 Issue
      • April 2019 Issue
      • August 2019 Issue
      • September 2019 Issue
      • October 2019 Issue
      • November 2019 Issue
      • December 2019 Issue
      • January 2020 Issue
      • February 2020 Issue
      • March 2020 Issue
      • May 2020 Issue
      • April 2020 Issue
      • July 2020 Issue
      • August 2020 Issue
      • September 2020 Issue
      • October 2020 Issue
      • November 2020 Issue
      • March 2021 Issue
      • September 2021 Issue
      • October 2021 Issue
  • Technical Alerts
    • Tax Alerts
      • 2022
      • 2021
      • 2020
      • 2019
      • 2018
      • 2017
      • 2016
      • 2015
      • 2014
      • 2013
      • 2012
    • Accounting Alerts
      • 2022
      • 2021
      • 2020
        • Extension of Deadline for Submission of Forms/Notices
        • Online and Manual Submission of Forms/Notices Pursuant to SEC MC 28-2020
        • COVID-19 Accounting Implications for CFOs - Debt Modifications
        • Discussion Paper 'Business Combination under Common Control'
        • SEC Memorandum Circular No. 32 series of 2020
        • SEC Memorandum Circular No. 31 series of 2020
        • SEC Memorandum Circular No. 28 series of 2020
        • Insights into PFRS 16 - Lease Incentives
        • IASB issues Interest Rate Benchmark Reform Phase 2
        • IFRIC 23 - Uncertainty Over Income Tax Treatments
        • COVID-19 Going Concern Considerations
        • Extension of Deadlines and Interim Procedures for the Submission of Printed/Hard Copies of Annual Reports
        • IASB Defers the Effective Date of IAS 1 Amendments
        • Guidelines on the Electronic Submission of the Annual Report and Audited Financial Statements to BSP
        • Filing of Annual Reports During the Temporary Closure of the SEC Main Office until July 26, 2020
        • Work Suspension at the SEC Main Office and Extension of Deadlines for Certain Corporations
        • Adjustment of Deadlines for Submission of Annual Reports to the SEC and Other Announcements
        • Amendments to IFRS 17 and IFRS 4
        • Filing of Reports and Other Documents in SEC Main Office during Temporary Closure
        • Options for the Submission of Reports, Applications and Other Documents to the SEC During Community Quarantine
      • 2019
        • SEC Extends Deadline for Annual and Quarterly Reports for...
        • Deferral of IFRIC Agenda Decision on Over Time Transfer of Constructed Goods (PAS 23) for Real Estate Industry
        • Implementation of IFRS 17, Insurance Contracts
        • Amendments to Regulations on Financial Audit of Banks and Non-Bank Financial Institutions
        • Navigating the Changes to IFRS 2020
        • SEC Memorandum Circular No. 2 - 2020 Filing of Annual Financial Statements and General Information Sheet
        • IASB issues Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
        • GTI IFRS News Q4 2019
        • Insights into PFRS 3: Definition of a Business
        • IASB issues Interest Rate Benchmark Reform
        • Insights into PFRS 16: Presentation and Disclosure
        • Insights into PFRS 16: Lease Payments
        • Insurance Commission's Guidelines on Lease Accounting for Insurance and Reinsurance Companies
        • GTI IFRS News Q1 2019
        • Application Deferral of PIC Q&A 2018-H and 2018-14
        • Sustainability Reporting Guidelines for Publicly-Listed Companies
        • Insights into PFRS 16: Sale and Leaseback Accounting
        • Insights into PFRS 16: Transition Choices
        • Use of the New General Information Sheet (GIS) Form
        • 2019 Filing of Annual FS and GIS
        • Navigating the Changes to IFRS 18
        • Insights into PFRS 3: Definition of a Business
        • GTI IFRS News Q2 2019
        • Rules on Material Related Party Transactions for Publicly-listed Companies
        • BOA Repealed Resolutions on FS Compilation Services
        • GTI IFRS News Q3 2019
        • 2019
          • Insights into PFRS 16: Lease Payments
          • GTI IFRS News Q1 2019
          • Application Deferral of PIC Q&A 2018-H and 2018-14
          • Sustainability Reporting Guidelines for Publicly-Listed Companies
          • Insights into PFRS 16: Sale and Leaseback Accounting
          • Insights into PFRS 16: Transition Choices
          • Use of the New General Information Sheet (GIS) Form
          • 2019 Filing of Annual FS and GIS
          • Navigating the Changes to IFRS 18
          • Rules on Material Related Party Transactions for Publicly-listed Companies
      • 2018
        • Insights into IFRS 16
        • SEC Memorandum Circular 2018-14 – PFRS 15 Implementation Issues Affecting Real Estate Industry
        • Accounting for Client Money
        • Third Quarter Edition of IFRS News
        • Accounting for Crypto Assets
      • 2017
      • 2016
      • 2015
      • 2014
      • 2008
      • 2007
      • 2006
      • 2005
    • Outsourcing Alerts
      • 2022
      • 2021
      • 2020
        • Holiday Pay for 2020 Araw ng Kagitingan
        • Updates on Government Mandated Benefits
        • 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
      • 2019
        • Updates on Government Mandated Benefits (February)
      • 2018
      • 2016
      • 2013
      • 2015
  • Japan Desk
    • Alert 会計税務速報等
      • P&A メールマガジン2020年7月
      • P&A メールマガジン2020年6月
      • P&A メールマガジン2020年5月臨時
      • P&A メールマガジン2020年5月
      • P&A メールマガジン2020年4月
      • P&A メールマガジン2020年3月
      • P&A メールマガジン2020年1月
      • P&A メールマガジン2018年11月12月号
      • P&A メールマガジン2018年10月号
      • P&A メールマガジン2018年9月号
      • P&A メールマガジン2018年8月号
      • P&A メールマガジン2018年7月号
      • P&A メールマガジン2018年6月号
      • P&A メールマガジン2018年5月号
      • P&A メールマガジン2018年4月号
      • P&A メールマガジン2018年3月号
      • P&A メールマガジン2019年12月
      • P&A メールマガジン2019年11月
      • P&A メールマガジン2019年10月
      • P&A メールマガジン2019年9月
      • P&A メールマガジン2019年7月
      • P&A メールマガジン2019年6月
      • P&A メールマガジン2019年5月
      • P&A メールマガジン2019年4月
      • P&A メールマガジン2019年3月
      • P&A メールマガジン2019年2月
      • P&A メールマガジン2019年1月
    • Newsletters メールマガジン
      • 2018年4月号
      • 2018年3月号
      • 2015
      • 2016
        • 2016年12月号
        • 2016年9月号
        • 2016年7月号
        • 2016年3月号
      • 2017
        • 2017年4月号
        • 2017年2月号
    • 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
    • 2021
      • P&AgSagip: Typhoon Odette CSR Project
      • P&Ahalipay: Pakig-usa sa paghatag ug kalipay
      • P&Agkalinga: Livelihood and educational assistance to families in Cagayan and kids in Manila North Cemetery
      • P&Aghiusa Para sa Badjao: Helping Hands for the Indigenous
      • P&Agbyahe ng P&Ag-Asa 2021: A Livelihood Project for Jeepney Drivers
      • P&Askwela: A Brigada Eskwela Project Year 2021
      • P&Agtulong: Hagupit sa Habagat sa Bataan Response Project
      • Project P&Athfinder
      • 2022 Scholars’ Night
      • 22nd Search for Outstanding Accounting Students of the Philippines (SOASP)
    • 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
    • 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
    • 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
    • 2005
      • P&Ambatang Handog
    • 2006
      • P&AUSE’s Oplan Calapan
      • P&AUSE for Education
      • For the Boys
      • PAUSE for L.I.F.E
      • PAUSE launches Project: P&Aaralan
    • 2008
      • "1-2-3 ZIP (YOUR MOUTHS)!"
    • 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
    • 2011
      • *JPIA adopt a bookshelf
      • *P&Asaya sa PGH
    • 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
    • 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
    • 2014
      • P&A Foundation holds 16th SOASP
      • P&Ause brings smiles to the children of Elsie Gaches
      • P&A endorses results of accounting study
    • 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
  • Contact Us
• About us
  • Corporate social responsibility
  • Culture and values
  • Our heritage
  • Why P&A Grant Thornton?