Top of Mind

November 2024
Tourism by VAT Refund	5 November 2024

September 2024
A roadmap to success: A guide to tax credit/refund	17 September 2024
Nobody’s Perfect: Requirements for Tax Credit/Refund Claims of Erroneously Paid Taxes/Penalties	10 September 2024
Within arm’s reach	3 September 2024

August 2024
Clarifications on the revenue regulations implementing the EOPT Act	13 August 2024

July 2024
Are you eligible for VAT zero-rating? A look into the requirements for zero percent VAT services	29 July 2024
Compliance: An update to registration procedures and invoicing requirements	22 July 2024
Pieces of a Puzzle	8 July 2024
Innovation and the convergence of AI and ESG in the Philippines	2 July 2024

June 2024
What’s it gonna be, my way or the highway?	25 June 2024
At Ease: RR 4-24 and its Impact on Individual Taxpayers	11 June 2024
Source and Situs	3 June 2024

May 2024
What to expect from the RPVAR Act	28 May 2024
Ease of Paying Value-Added Tax?	21 May 2024

April 2024
Local business tax exemption for registered enterprises: Who has the final say?	30 April 2024
Initializing update: Streamlining the Philippines’ tax regime by imposing tax on digital services	16 April 2024
No take back on tax: The irrevocability Rule	11 April 2024
Reclaiming compromise payments	2 April 2024

March 2024
Old habits die hard	26 March 2024
TIN Registration at your fingertips	12 March 2024
Digital Times Call for Digital Measures	5 March 2024

February 2024
Navigating changes in annual report compliance	27 February 2024
Taxing Pixels: Taking A Byte Out of the Digital Pie	20 February 2024
Market forces	13 February 2024
Hear ye, I will ease your burden but when? (2nd of 2 parts)	7 February 2024
Hear ye, I will ease your burden but when? (1st of 2 parts)	6 February 2024

January 2024
Write-Off, Tax-Off	26 January 2024
Year-end Tax Compliance Reminders: Registration of Books of Accounts and Annual Information Returns	22 January 2024

December 2023
Overcoming Noncompliance	5 December 2023

November 2023
A Glimpse of a New Tax Reform: What to Expect from The Ease of Paying Taxes Bill	28 November 2023
Know more about VAT!	21 November 2023
Garnishment via electronic means	14 November 2023
Advancing Gender Equality in the Philippines	07 November 2023

October 2023
Votes & Taxes	24 October 2023
Counting the costs: Senior Citizen Discounts	17 October 2023
Trust in Artificial Intelligence	10 October 2023
Data Privacy and Cybersecurity in Developing Cities: Embracing Privacy by Design	03 October 2023

September 2023
A Call to Dissent: The Value of Differing Opinions	26 September 2023
Demystifying LBT Exemption for Registered Business Enterprises	19 September 2023
The Source of It All	05 September 2023

August 2023
Making Tax Time Easier	29 August 2023
No more “VAT nga ba ang hirap?” with refined VAT refund guidelines	14 August 2023
Electronic documents: A valid evidence to substantiate business expenses?	08 August 2023

July 2023
Striking a Balance!	25 July 2023
Embracing the Digital Revolution: Adapting and Thriving in Disruptive Times	18 July 2023
Paperless Borders: The Philippines’ eTravel System	4 July 2023

June 2023
Taxing Distributions from PDRs	27 June 2023
Road to Perfection	13 June 2023
The Negative List for VAT Zero-Rating	06 June 2023

May 2023
Defending Against Deceptive Advances: Navigating the Risks of ChatGPT in the Age of Cybersecurity	23 May 2023
Keep Your Records on Deck!	16 May 2023
Navigating the Latest Tax Filing Regulations	09 May 2023
Swapping losses: Taxation event of debt restructures	02 May 2023

April 2023
Para Po!	25 April 2023
Taxing per diems	18 April 2023
It’s ORUS time, Taxpayers!	10 April 2023
The emerging concept of tax estoppel and the age-old principle of due process	04 April 2023

March 2023
Going Beyond Authority	27 March 2023
Old But New: The Comeback	21 March 2023
EIS: Are you read-e?	14 March 2023
NayTay	07 March 2023

February 2023
2550-M No More?	27 February 2023
On Power, Authority, and Assessments: A Valid LOA	21 February 2023
The Uncharted Waters of Taxing Digital Services	14 February 2023

January 2023
ESG is ethical and profitable for business	30 January 2023
The long and short on VAT on HMO payments	24 January 2023
What’s In and What’s Out in 2023?	17 January 2023
Data is everywhere in the digital world	10 January 2023
Are we blowing too hard (into the balloon)?	03 January 2023

December 2022
A Gratuitous Service Merits a Gratuitous Grant	19 December 2022
When in doubt withhold.	13 December 2022
Clarifying rules on reporting and payment of WFH penalties	6 December 2022

November 2022
Clarifications on Taxation of Equity-Based Compensation	29 November 2022
Business is business	22 November 2022
The Future is Renewable	15 November 2022

October 2022
Taxation of Equity-Based Compensation	21 October 2022
Five is just a number	11 October 2022
Mutual Agreement Procedures: Uncertainty and opportunity for individuals	04 October 2022

September 2022
Taxpayers’ Clamor Heeded: It’s a YES!	20 September 2022
Mutual Agreement Procedures (MAPs) for resolving double tax agreement disputes	13 September 2022

August 2022
Final Verdict on Tax Audit Reassignments and Letters of Authority	23 August 2022
The priority first!	16 August 2022
Suspension of Tax Audit: The Pros and Cons	02 August 2022

July 2022
Innovation as a key driver for a sustainable world	19 July 2022
Stock Transaction Tax: An income tax or percentage tax?	12 July 2022
Clarity	05 July 2022

June 2022
Retrospect and Prospect - Philippine Immigration	24 June 2022
Why should we return to the office?	07 June 2022

May 2022
Proving VAT zero-rating on local purchases of IPA-Registered Export Enterprises	24 May 2022
'Ex'cise tax: Comply to avoid rejection	17 May 2022
Vote Wise, Tax Wise	04 May 2022

April 2022
The rise and risks of remote working	26 April 2022
Attributable versus directly attributable	19 April 2022
Annual income tax returns due this April 2022	12 April 2022
Gretl is the most important	05 April 2022

March 2022
Augmenting your Accounting Change and Transformation Projects	29 March 2022
Education in the time of a pandemic	22 March 2022
Due process applies to every stage of the assessment process	15 March 2022
A welcome development to a sound tax system	08 March 2022
The convenience of the low-code/no-code platform	01 March 2022

February 2022
Women on boards	22 February 2022
Back to work, back to the ecozone!	15 February 2022
A Look Back on Changes to the Philippine Individual Tax Landscape	02 February 2022

January 2022
Navigating the unknown: The journey towards a post-pandemic technological evolution	18 January 2022
Working towards Digital Transformation	11 January 2022
The importance of detailing the discrepancies	04 January 2022

December 2021
Exemptions COVID-19 has CREATE-d	21 December 2021
Year-end tax compliance reminder: BIR Form No. 2316	14 December 2021
Right to access information: Not all the time!	07 December 2021

November 2021
BIR: Better, Innovative, and Revolutionary	23 November 2021
Cruxes of the proposed VAT on digital transactions	16 November 2021

October 2021
Legislators eye easier tax compliance to bolster collection efforts	26 October 2021
When BIR clicks ‘like’ and ‘subscribe’	12 October 2021

September 2021
PEZA Allowable Deductions: Exclusive or not?	29 September 2021
Tax Treaties and their Impact on Work-From-Anywhere Set Up	23 September 2021
Herd Immunity's Impact on Taxation	01 September 2021

August 2021
From Soup to Nuts: Revising Tax Treaties for Tax Planning (Part 2)	17 August 2021
From Soup to Nuts: Revising Tax Treaties for Tax Planning (Part 1)	10 August 2021
Swift Take on Changes on Income Tax Brought by CREATE	03 August 2021

July 2021
Zero to Twelve	20 July 2021
Setting the Tune: Preparing to be an ERP-powered enterprise	13 July 2021
Data Visualtization Leads to Better Decision Making	06 July 2021

June 2021
Green Light for Tax Amnesty Act Extension	15 June 2021
CREATE-d Income Tax Returns	01 June 2021

May 2021
A Walk to Digitalization: BIR's DX Roadmap	18 May 2021
Updating the Guidelines on Treaty Relief (Part 2)	11 May 2021
Updating the Guidelines on Treaty Relief	04 May 2021

April 2021
Implications and Complications: "Doing Business" Revisited	27 April 2021
Busy Season During A Pandemic 2: The Sequel	20 April 2021
BIR's One Stop Shop: Central Business Portal	13 April 2021
What CREATE uncertainties	06 April 2021

March 2021
The Perfect Storm	30 March 2021
Is this the (e)Sign?	16 March 2021
VAT Refunds in the Time of Corona	09 March 2021
Decade-long work down the drain	02 March 2021

February 2021
In “CAS” you missed it!	23 February 2021
Tax sparing in the new decade	16 February 2021
PEZA Cushioning the Impact of COVID-19	02 February 2021

January 2021
Virtual meetings, a way to keep in touch	26 January 2021
The Final Bow of Final Withholding VAT on Government Money Payments	19 January 2021
Ringing in the New Year with the Annual Information Returns and Alphalists	12 January 2021

December 2020
Serving the electronic letter of authority, anytime, anywhere	15 December 2020
I Win, You Win! (BIR’s 2018 VAPP)	01 December 2020

November 2020
BIR's Modified Tax Assessment Procedures	24 November 2020
Retiring during the Pandemic, What's the Catch?	18 November 2020
Challenging Gray Areas with the Basics	10 November 2020
CEOs accelerating focus on ESG	03 November 2020

October 2020
Reinforcement of Related Party Transactions Disclosures through the New BIR Form No. 1709	27 October 2020
Understanding Consultant vs Contractor	20 October 2020
Digital transformation is key to improving operational resilience	13 October 2020
Taking the Robot Out of the Human	06 October 2020

September 2020
CEOs are now purpose-led, addressing society's challenges	29 September 2020
Digitax: The Government's Response to the Rising Demand for Digital Services	22 September 2020
Talent and corporate responsibility top the list of CEO concerns in the wake of the COVID-19 crisis	15 September 2020
The New Reality calls for a VUCA-Proof Strategy	08 September 2020
Let's get digital!	01 September 2020

August 2020
Don't bark up the wrong tree	25 August 2020
Is This the Current Thinking on Documentation	18 August 2020
The Travails of BIR Form No. 1709	04 August 2020

July 2020
The “New Normal” of Increased Online Business Transactions, and Revisiting Revenue Memorandum Circular No. 55-2013	28 July 2020
Tax and Registration in a Pandemic: Is it worth the risk?	14 July 2020

June 2020
Breakdown can CREATE breakthroughs	30 June 2020
A Holiday for Hedging Contracts	23 June 2020
Tax: A Look on the Silver Lining	06 June 2020
Drastic times call for drastic measures	09 June 2020
REIT Rules Revamped	01 June 2020

May 2020
All Things are Subject to Interpretation	26 May 2020
The Price of Being Nice	05 May 2020

April 2020
Tax in the Time of Corona: Deductibility of Donations	28 April 2020
BIR tolls statute of limitations for the assessment and collection of taxes	21 April 2020
When opportunity Knocks Longer: Extension of Availment Period of Tax Amnesty on Deliquencies	14 April 2020

March 2020
Clarity on BSP Tax Exemptions under RA 11211	31 March 2020
Tax in the time of Corona	24 March 2020

February 2020
Here's looking at you, CAS	25 February 2020
Serves you right!	18 February 2020
A Press Release on Importation of Foreign Donations	04 February 2020

January 2020
Who said that the world is unfair?	07 January 2020

December 2019
Revisiting Taxation of onshore and offshore POGOs	17 December 2019
Is it the start of something new?	10 December 2019
Be Guided: "Residents" Only	03 December 2019

November 2019
VAT incentives under CITIRA, a taxing battle and a rational decision	26 November 2019
A Taxpayer's Last Resort	19 November 2019
Input VAT Attributable to Zero-Rated Sales: Gross Income Deductible?	12 November 2019

October 2019
Recapitalization and Reincorporation under CITIRA	29 October 2019
The unsettled rule on attribution to zero-rated sales in VAT refund claims	22 October 2019
Tax arbitrage at 50%	15 October 2019

September 2019
Are you doing your part?	17 September 2019
Singles Corp.: Going Solo with OPC	10 September 2019
Aligning the Taxibility of Membership Fees, Association Dues and the Like	03 September 2019

August 2019
What's in a name?	27 August 2019
Doing Business with Residents Agents	13 August 2019
BIR: First line of defense against illegal aliens	06 August 2019

July 2019
Memento Mori	30 July 2019
Wanna Be On Top?	16 July 2019
The "Role" of Law	09 July 2019
Allowed Double Taxation	02 July 2019

June 2019
Bitter enforcement of sweet promises?	11 June 2019
Rules for Working Aliens	04 June 2019

May 2019
The Big One	28 May 2019
Gearing eCAR to full throttle	21 May 2019
RMC No. 47-2019: Expediting the Process of VAT Refund Application	14 May 2019
A Further Challenge to Philippine Foreign Policy	07 May 2019

April 2019
Only I can live forever	30 April 2019
So be IAET	23 April 2019
Individual tax forms revamped	12 April 2019

March 2019
The Defense of Arm's Length	26 March 2019
Haste = Waste	19 March 2019
In the end, the truth always comes out.	12 March 2019
The Misplaced Reliance	05 March 2019

February 2019
Withholding on Regular Suppliers: Is it time to revisit?	19 February 2019
Touch-move Rule: Your Choice is Irrevocable	12 February 2019

January 2019
Tax Amnesty: A Welcome Christmas Bonus	08 January 2019
Tax amnesty offers fresh start for all taxpayers	02 January 2019

December 2018
The Mistaken Truth	25 December 2018
Welcome to the club!	11 December 2018
How Irrevocable is Irrevocable?	04 December 2018

November 2018
When is the right time?	06 November 2018

October 2018
How sincere can you be?	02 October 2018

September 2018
Supreme Court: Straight to the FAN!	25 September 2018
No Small Fry to the BIR	18 September 2018
You Snooze, You Lose: Sleeping On Your Rights May Lead to Estoppel	11 September 2018
Determining the Tax Treatment of Liquidating Dividends	04 September 2018

August 2018
Philippines and Mexico: Friends Forever	21 August 2018
Don't forget the date	14 August 2018
No LOA, No Entry	07 August 2018

July 2018
FAQs on TRAIN: Clarity or Confusion?	31 July 2018
TRAIN: 'til Death are We Taxed - Softening the Imposition of Estate Tax	17 July 2018

June 2018
Playing and streaming	19 June 2018
An outlook on IPAs: Proposal and Reforms	12 June 2018
Moving the Immovable: Basis of CGT and DST of Previously Mortgaged Real Property	05 June 2018

May 2018
TRAIN: Enhancing the VATmobile for Refunds	29 May 2018
Keeping up with the TRAIN	22 May 2018
When looking back is not an option	08 May 2018
Where does the power to obtain information begin and end?	01 May 2018

April 2018
To be forgiven but not be forgotten	24 April 2018
The price is not right, is it?	03 April 2018

March 2018
Excise tax on sweetened beverages: A sweet-not-so-sweet imposition	20 March 2018
Elucidating the eight percent tax option	6 March 2018

February 2018
A gift for the new year: Exemption on the Section 100 of the Tax Code	20 February 2018
When interest becomes interesting	06 February 2018

January 2018
PEZA zero rated sales: What the future holds under the TRAIN law	30 January 2018
New rule on amortization of input VAT on capital goods	23 January 2018
What's in your first 2018 paycheck?	16 January 2018
TRAIN: Changes in withholding tax rates and compliance	09 January 2018
After being passed into law, what's next for TRAIN	02 January 2018

December 2017
A look at 2017 from the eyes of a taxpayer	26 December 2017
Of equity restrictions on retail trade	12 December 2017
Tax, Accounting, and Crops	05 December 2017

November 2017
Mass media exclusive to Filipinos	28 November 2017
Saving for retirement? try PERA	21 November 2017
Virtual businesses owned by foreign corporations:	07 November 2017
Are they doing business in the Phl?

October 2017
Bittersweet culmination: Tax on sugar-sweetened beverages	17 October 2017
Employee tax perks at stake	10 October 2017

September 2017
Lack of TIN in BIR Form No.2307 may lead to the denial of CWT refund	26 September 2017
Tax treatment of compensation income of ADB Filipino employees	12 September 2017
'De facto merger' - does it ring a bell?	05 September 2017

August 2017
VAT zero rating incentive for the renewable energy sector	29 August 2017
This is not about Facebook	22 August 2017
A threat to bank secrecy	15 August 2017
VAT reforms on PEZA-registered locators	08 August 2017

June 2017
What's in a name? Revisiting the doctrine on	20 June 2017
documentary stamp taxes and intercompany advances
Despite the noble intention	13 June 2017
A winning stake at income tax exemption	06 June 2017

May 2017
Tax-free and stress-free (?) exchange	23 May 2017
The 2017 Investment Priorities Plan: 'Scaling Up and Dispersing Opportunities'	16 May 2017
Waiver danger: A refresher on RMO No. 14-2016	09 May 2017
Time is (always) of the essence	02 May 2017

April 2017
E-filing, the third time around	25 April 2017
Dividends, interests and royalties: New procedures for tax treaty relief	11 April 2017

March 2017
Hoping for a tax refund	21 March 2017
Additional cost of borrowing?	07 March 2017

February 2017
The colorful change for the sin tax on cigarettes	28 February 2017
Live today.. for the future	21 February 2017
Alleviating poverty through entrepreneurship	14 February 2017
Making separation a less taxing situation	07 February 2017

January 2017
The Value Added Tax And Overseas Economic Cooperation Fund Projects	31 January 2017

November 2016
A treat for erring taxpayers	01 November 2016

October 2016
Challenging the merit of presumed regularity	11 October 2016
On the reacquisition of shares	04 October 2016

September 2016
Are you Filipino enough to own land?	27 September 2016
Tax exemption rulings	20 September 2016

August 2016
Treaty issues on permanent establishments	30 August 2016
'Dummy' - Proofing MSMEs	23 August 2016
Change is coming to the BIR	16 August 2016
Education and Taxes	09 August 2016
Tax treaty relief application: What to do now?	02 August 2016

July 2016
CIC paves way for Credit Information System	12 July 2016

June 2016
Making tax out of nothing at all?	28 June 2016
Cornerstone for cooperatives from good standing to compliance	14 June 2016
Additional guidelines for tax-free exchanges	07 June 2016