Revenue Regulations No. 14-2023
Amends the pertinent provisions of Revenue Regulations (RR) No. 2-98, as amended, by adding items (V) and (W) to impose a Creditable Withholding Tax on certain income payments by joint ventures/consortiums. The pertinent provisions of Section 2.57.2 of RR [...]
Revenue Regulations No. 13-2023
Prescribes the policies and guidelines for the optional VAT – registration of Registered Business Enterprises (RBE) classified as Domestic Market Enterprise (DME) under the five percent (5%) tax on Gross Income Earned (GIE) in lieu of all taxes regime during [...]
Revenue Memorandum Circular No. 109-2023
This circular is issued to announce the availability of the Taxpayer Registration - Related Applications (TRRA ) Portal on October 16, 2023. The TRRA Portal is an alternative option that can be used by taxpayers to submit registration-related applications thru [...]
Revenue Regulations No. 12-2023
In accordance with Section 237 of the Tax Code, as amended, all persons subject to an internal revenue tax shall, at a point of each sale and transfer of merchandise or for services rendered valued at One hundred pesos (P100.00) [...]
Revenue Regulations No. 11-2023
Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WG) pursuant Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended. The [...]
SEC Memorandum Circular No. 17 series of 2023
The Commission hereby resolves to FURTHER EXTEND the deadline for amnesty applications until 06 November 2023, and amends previous memorandum circulars for the purpose. Accordingly, the Commission also resolves to provide the following guidelines: To provide the public with updates [...]
Revenue Memorandum Circular No. 94-2023
Announcing the availability of Online Customer Satisfaction Survey as an additional functionality and feature of the BIR Online Registration and Update System (ORUS) Starting September 5, 2023. The Online Customer Satisfaction Survey aims to determine and measure the overall taxpayer [...]
Revenue Memorandum Circular No. 92-2023
Announces the availability of the BIR Form No. 1621 (Quarterly Remittance Return of Tax Withheld on the Amount Withdrawn from Decedent's Deposit Account) in the Electronic Filing and Payment System (eFPS). The aforementioned BIR Form BIR Form is required to be [...]
Revenue Memorandum Circular No. 91-2023
All registered export and domestic enterprises that will continue to avail of their existing tax incentives subject to Sections 1,2 and 3 of this Rule, may continue to enjoy the duty exemption, VAT exemption on importation, and VAT zero-rating on [...]
Revenue Memorandum Circular No. 86-2023
Circularizing the List of Qualified Personal Equity and Retirement Account (PERA) Eligible Products Duly Approved by the Securities and Exchange Commission Under Section 9 of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act [...]
Revenue Memorandum Circular No. 84- 2023
The revised BIR Form No. 2200-M is already available for download on the BIR website (www.bir.gov.ph) under the BIR Forms-Excise Tax Return Section. However, the Form is not yet available in the Electronic Filing System (eFPS) and Electronic Bureau of [...]
Revenue Memorandum Circular No. 80-2023
This Circular is issued to provide clarification on the provisions of RR No. 3-2023 and certain issues and concerns pertaining to transactions with other entities granted VAT zero-rate incentives on local purchases under special laws and international agreements. RR No. [...]
Revenue Memorandum Circular No. 79-2023
Availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS) This Circular is issued to announce the availability of the following BIR Forms in the Electronic Filing and Payment System [...]
Revenue Memorandum Circular No. 78-2023
BIR issued RMC No. 78-2023 Prescribing the Administrative Requirements for Importers and Manufacturers of Raw Materials, Apparatus or Mechanical Contrivances, and Equipment Specially Used for the Manufacture of Heated Tobacco Products and Vapor Products. Importers or manufacturers of raw materials, [...]
Revenue Regulations No. 8-2023
Revenue Regulations No. 8- 2023 clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. [...]
Revenue Regulation No. 7-2023
Revenue Regulation No. 7-2023 issued on July 7, 2023, amends certain provisions on Revenue Regulations (RR) Nos. 17-2011, 2-2022, implementing republic act (RA) No. 9005 (Personal Equity and Retirement Account [PERA] Act of 2008). Section 2 (n) and Section 6 [...]
Revenue Memorandum Circular No. 76-2023
The BIR issued the Revenue Memorandum Circular No. 76-2023 to circularize Wage Order No. NCR-24 was approved on June 26, 2023. Wage Order No. NCR –24 PROVIDING FOR A MINIMUM WAGE INCREASE IN THE NATIONAL CAPITAL REGION The Regional Tripartite [...]
Revenue Memorandum Order No. 25-2023
Revenue Memorandum Order No. 25-2023 issued on July 4, 2023, prescribes the policies, guidelines and procedures in the preparation and processing of payroll in the National Office and Regional Offices using the new Nationwide BIR Payroll System (NBPS). The [...]
Revenue Memorandum Circular No. 75-2023: Extension of Replacing “Ask for Receipt” notice with the niew “Notice to Issue Receipt/Invoice”
Revenue Memorandum Circular No. 75-2023 The Bureau informed the taxpayers to replace their old “Ask for Receipt” Notice with the new NIRI until June 30, 2023. While the deadline was already set, several inquiries are being received from business taxpayers [...]
Revenue Memorandum Circular No. 74-2023
Revenue Memorandum Circular No. 74-2023 prescribes the standard templates for the "Sworn Statement” and “Sworn Declaration” that shall be submitted by the domestic corporation as an attachment to the Annual Income Tax Return (AITR) pertaining to the taxable year when [...]
Revenue Memorandum Circular No. 71-2023
Revenue Memorandum Circular No. 71-2023, provides uniform guidelines and prescribes the revised mandatory documentary requirements in the processing and grant of Value-Added-Tax (VAT) credit/refund claims under Section 112 of the Tax Code of 1997, as amended, in line with the [...]
Revenue Memorandum Circular No. 70-2023
The BIR issued the Revnue Memorandum Circular No. 70-2023 on June 22, 2023 circularizes the additional List of Top Withholding Agents (TWAs) for inclusion to and deletion from the existing List of TWAs required to deduct and remit either the [...]
Revenue Memorandum Circular No. 58-2023
Revenue Memorandum Circular No. 58-2023, clarifies the policies and guidelines on the issuance and validity of Taxpayer Identification Number (TIN) Card and Certificate of Registration (COR). The old TIN cards (yellow-orange) is no longer being issued by the BIR. It [...]
Revenue Memorandum Circular No. 53-2023
Clarifies the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity. The Board of Investments (BOI) Memorandum Circular (MC) [...]
Revenue Memorandum Circular No. 52-2023
Clarifies the guidelines for optional filing and payment of monthly Value-Added Tax (VAT) Returns (BIR Form No. 2550M) for VAT-registered persons. While the Tax Code now mandates the filing of VAT returns and payment of the corresponding VAT liabilities on [...]
Revenue Regulations No. 5- 2023
Amends Revenue Regulations No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation. In General, foreign-sourced dividends received by domestic corporations are subject to Income Tax. However, the same shall be [...]
Revenue Regulation No. 4- 2023
Amends Section 2 of Revenue Regulation No. 9-2016 which further expand the coverage of taxpayers mandated to file tax returns through electronic Bureau of Internal Revenue Forms (eBIRForms), to wit: Accredited Tax Agents/Practitioners and all its client –taxpayers; Accredited Printers [...]
Revenue Regulations No. 3-2023
Amends certain provisions of Revenue Regulations (RR) No. 16-2005, as amended by RR No. 21- 2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) [...]
Revenue Regulations No. 2-2023
Prescribes the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) for certificates issued by government agencies or instrumentalities. In lieu of the loose documentary stamps, all government agencies or instrumentalities shall use [...]
No Cliffhanger Endings: Events Following the Reporting Period
Busy as bees, words best to describe the financial statement preparers during this audit and tax season. As bookkeepers and accountants are in the process of summarizing those financial records for its presentation, interpretations are done by Ph government tax [...]
RMC No. 40- 2023: Availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4
BIR Issued this circular to announce the availability of the Offline eBIRForms Package Version 7.9.4 which can be downloaded from the following websites: www.bir.gov.ph www.knowyourtaxes.ph/ebirforms The Offline eBIRForms Package v7.9.4 now includes the April 2021 version of the following forms: [...]
RMC No. 32-2023: Guidelines in filing of the Annual Income Tax Returns for CY 2022 and payment of Taxes due thereon until April 17, 2023
Filing of Annual Income Tax Returns for Calendar Year 2022 as well as Payment of Taxes Due Thereon Until April 17, 2023 For the information and guidance of all concerned, this Circular is being issued to provide the guidelines in [...]
SEC Update: Extension of Deadlines for the 2023 Filing of Annual Financial Statements
SEC Memorandum Circular No. 1 Series of 2023 Extension of deadlines for the 2023 Filing of Annual Financial Statements To demonstrate commitment to ensuring high-quality financial reports, the Commission provides sufficient time for external auditors to complete their statutory audits [...]
RMC No. 24 – 2023
On February 17, 2023, the BIR Issued the Revenue Memorandum Circular No. 24- 2023 that further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and [...]
RR No. 1-2023
On January 18, 2023, the BIR issued RR No. 1-2023 that implements the ten percent (10%) discount and the Value-Added Tax (VAT) exemption under Republic Act (RA) No. 11861 (Expanded Solo Parents Welfare Act), to wit: Solo parents that meet [...]
SEC Memorandum Circular No. 9 – 2022
SEC Memorandum Circular No. 9 Series of 2022 2023 Filing of Annual Financial Statements and General Information Sheet To maintain an organized and orderly filing of Annual Financial Statements (AFS) and General Information Sheet (GIS), and to comply with the [...]
RR No. 15-2022: Relative to some changes in the rate of Creditable Withholding Tax on certain income payments
BIR Issued RR No. 15-2022 amending certain provisions of Revenue Regulations (RR) No. 2-98 as Amended by RR No. 11-2018, which implemented the provisions of Republic Act 10963, otherwise known as Tax Reform for Acceleration and Inclusion (TRAIN) Law, Relative [...]
Revenue Regulations No. 14-2022: Prescribes the rules and regulations relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products
Revenue Regulations No. 14-2022 Prescribes the rules and regulations implementing the provisions of Republic Act (RA) No. 11900, relative to the importation, manufacture, sale of packaging, distribution, use, and communication of Vaporised Nicotine and None-Nicotine Products, and Novel Tobacco Products. [...]
Quality Assurance Review: A Navigator of Sustainable Future
By: Joelex Cortes, CPA The world has been changing a lot and it is a challenge that poses either a threat or opportunities in the present and future days to come. The business perspective is no exception. Since the financial [...]
RMC No. 142-2022: Prescribing Guidelines on the Registration with BOI of existing RBEs in IT-BPM sector
For the information and guidance of all internal revenue officers, employees, and others concerned, attached is the DTI MC No. 22-19, s. 2022 dated October 18, 2022, prescribing the guidelines on the transfer of RBEs in the IT-BPM sector from [...]
RMC No. 141-2022: Revised contents of eBIRForms email notification or the Tax Return Receipt Confirmation (TRRC)
BIR Issued Revenue Memorandum Circular (RMC) No. 141-2022 to inform eBIRForms users/filers on the revised contents of eBIRForms email notification or the Tax Return Receipt Confirmation (TRRC) The revised email content shall be read as follows: This Confirms receipt [...]
RR No. 13-2022: Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kind
On October 7, 2022, BIR issued Revenue Regulation 13- 2022 to prescribe more definitive guidelines, procedures, and requirements for the proper income tax treatment of equity-based compensation. Which shall take effect fifteen (15) days following its publication in the Official [...]
SEC Update
Reportorial Requirements Submitted by Corporations shall be accepted and considered complete and accurate. Any Inaccuracy, incompleteness, and/or false or misleading information in the submitted reports shall be penalized accordingly. Pursuant to Sec. 162 of Republic Act No. 11232 otherwise known [...]
RMO No. 43-2022: Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019
On September 29, 2022, the BIR issued RMO No. 43-2022 prescribing the policies, guidelines, and procedures in the issuance and use of Notice to Issue Receipt/Invoice (NIRI) and defining the duties and responsibilities of all the offices involved in the [...]
RMC No. 131-2022: Offline eBIRForms Package Version 7.9.3
On September 28, 2022, the BIR issues the RMC No 131-2022 to announce the availability of Offline eBIRForms Package Version 7.9.3 which can be downloaded from the following sites: www.bir.gov.ph and www.knowyourtaxes.ph/ebirforms The new Offline eBIRForms Package has the following [...]
RMC No. 130-2022: Extension of eFiling/Filing and ePayment/Payment of Taxes due on September 26, 2022
On September 26, 2022, the BIR Issued RMC No. 130-2022 in connection with the Memorandum Circular No. 06 issued by the Office of the President due to the inclement weather brought about by Super Typhoon “Karding”. In this regard, the [...]
RR No. 12-2022
On September 13, 2022, the BIR Issued Revenue Regulation No. 12-2022 which prescribes the policies and guidelines for the availment of incentives under Republic Act No. 9999 (Free Legal Assistance Act of 2010). Lawyers or professional partnerships rendering actual free [...]
RMC No. 127-2022: Lifts the suspension of the conduct of enforcement activities and operations covered under RMC No. 77-2022
On September 7, 2022, the BIR Issued the Revenue Memorandum Circular (RMC) No. 127-2022 lifting the Suspension of the Conduce Enforcement Activities and Operations Covered by Outstanding Mission Orders (MOs) and Removal of the Prohibition on the Issuance of the [...]
RMC No. 123-2022: Clarifications on the Provisions of Revenue Regulations No. 6-2022 Relative to the Removal of the Five (5) – Year Validity Period on Receipts/Invoices
On August 31, 2022 BIR issued the RMC 123-2022 which clarifies the provisions of Revenue Regulation (RR) No. 6-2022 relative to the removal of the five (5) year validity period on receipts/invoices, which shall tale effect on July 16,202 (15 [...]
RMC No. 122-2022: Guidelines for updating of registration information record of Taxpayers
On August 22, 2022, the BIR issued RMC No. 122-2022 prescribes the guidelines for updating of registration information record of taxpayers who will enroll in the Bureau's Online Registration and Update System (ORUS). What is ORUS? According to the BIR, [...]
RMC No. 121-2022: Guidelines pursuant to Revenue Memorandum Circular (RMC) No. 77-2022.
On August 22. 2022 the BIR issued the Revenue Memorandum Circular No. 121-2022, which prescribes the guidelines on lifting the suspension of field audit and operations on all outstanding Letters of Authority/Audit Notices and Letter Notices pursuant to Revenue Memorandum [...]
RMC No. 82-2022: Clarifies the service of Letter of Authority pursuant to Revenue Audit Memorandum Order No. 1-2000
This circular is issued on June 30, 2022, that clarifies the service of the electronic Letter of Authority (eLA) to the taxpayer within the 30-day period from the date of issuance thereof pursuant to Revenue Audit Memorandum Order (RAMO) No. [...]
RR No. 8-2022: Issuance of e-receipts instead of manual receipts and electronic reporting of the sales data to BIR.
Revenue Regulation No. 8-2022 issued on June 30, 2022, prescribes the policies and guidelines for the implementation of the issuance of e-receipts instead of manual receipts and electronic reporting of the sales data to the Bureau. These regulations shall take [...]
RR No. 6-2022: The Removal of Five(5)-year Validity Period on Receipts/ Invoices
Revenue Regulation No 6- 2022 issued on June 30, 2022, implements the removal of 5 year Validity Period on Receipts/Invoices. This Regulation shall cover taxpayers who will apply the following: ATP Official Receipts, Sales Invoices (SIs), and other Commercial Invoices [...]
RR No. 4-2022: Tax Treatment of Importation of Petroleum Products in Freeport and Ecozone
Implementing Section 295(F), in relation to Section 2994, both of the National Internal Revenue Code of 1997, as Amended by Republic Act (RA) No. 11534. Otherwise known as the “Corporate Recovery and Tax Incentives for Enterprise Act” (CREATE Act), on [...]
RMC No. 78-2022 – BIR Clarifies the Tax Treatments and Obligations of the different classifications of Educational Institutions.
On June 9, 2022, BIR issued RMC No. 78-2022 which clarifies the Income Tax Treatment for the different classifications of educational institutions and their tax obligations. Income Tax Treatment: I. Proprietary Educational Institution Domestic Corporation The Income of a proprietary [...]
RMC No. 77-2022: BIR Suspends All Field Audit Pursuant To LOA/MOA Effective May 30, 2022
On May 30, 2022, BIR Issued the Revenue Memorandum Circular (RMC) No. 77-2022, which suspends all field audits of the BIR covered by Letters of Authority (LOAs)/Mission Orders (MOs) relative to examinations of taxpayers’ books of account and accounting records. [...]
RMC No. 76-2022: BIR Suspends All Field Audit Pursuant to Special Orders, Operations Memoranda & Other Similar Directives of Special Task Force Effective May 30, 2022
On May 30, 2022 BIR Issued the Revenue Memorandum Circular (RMC) NO. 76-2022, to suspends until further notice all field audit of the BIR pursuant to, and under authority of, all Task Forces, created thru Revenue Special Orders (RSOs), Operation [...]
RMC No. 71-2022: BIR Circularizes the Joint Guidelines on the Benefits & Privileges of the Senior Citizens & Persons With Disabilities on their Online Purchases & Phone Calls/SMS
On May 18, 2022 the BIR Issued the Revenue Memorandum Circular No. 71-2022, which circularizes the Joint Memorandum Circular No. 1-2022 entitled “Guidelines on the Provision of the Mandatory Statutory Benefits and Privileges of the Senior Citizens and Persons with [...]
SEC Report Filing Deadline for Fiscal Year December 31, 2021
On February 8, 2022, SEC released the SEC Memorandum Circular No. 2 series of 2022 for the schedules for filing of Annual Financial Statements and General Information Sheet for all concerned corporations. Audited Financial statements of companies whose fiscal year [...]
RMC No. 46-2022: Clarifications on RMC No. 42-2022 and 44-2022
RMC No. 46-2022: Clarifications on the Deadline of Submission of Attachments to the 2021 Annual Income Tax Return and Other Matters On April 18, 2022, the BIR issued the Revenue Memorandum Circular (RMC) No. 46-2022 in relation to Revenue Memorandum [...]
RMC No. 42-2022: Filing Annual Income Tax Return and Payment of Tax Due Deadline
RMC No. 42-2022: Clarifying the Deadline for Filing of Annual Income Tax Return (AITR) for Taxable Year Ending December 31, 2021; Providing Guidelines in the Manner of Filing and Payment thereof; and Non-imposition of Surcharge on Amended Returns On April [...]
RMC No. 36-2022: Uniform Template for VAT Zero Percent (0%) Certification
RMC No. 36-2022: Uniform Template for VAT Zero Percent (0%) Certification BIR Issued RMC No. 24-2022 on March 9, 2022, to clarify issues related to RR No. 21-2021 implementing the amendments to the VAT Zero Rating provisions under Sections 106 [...]
RMC No. 26-2021: UPDATE on RMC No. 22-2021
RMC No. 22-2021: Reportorial Requirements for DST Exemption By: Hergie Anne C. De Guzman, CPA BIR issued Revenue Regulations (RR) No. 24-2020 on September 30, 2020 to implement the Documentary Stamp Tax (DST) exemption for extended loans or restructured credits [...]
SEC Report Filing Deadline for Fiscal Year December 31, 2020
Corporations with fiscal year ending December 31, 2020 should observe the following filing deadlines of the Financial Statements with the SEC based on last numerical digit of their SEC registration or license number: 1 : June 1 to 30 2 [...]
Extended Submission of Annual Information Returns and Alphalists
By: Hergie Anne De Guzman, CPA The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 17-2021 to extend the filing from January 31, 2021 to February 28, 2021, of the Annual Information Return of Income Taxes Withheld [...]
RR No. 26-2020: Donations to Public Schools During the Pandemic
By: Hergie Ann De Guzman, CPA The COVID-19 Pandemic undoubtedly affects every aspect of our daily lives - family, work, and especially the students’ means of learning. With the school opening suspended last June, there has been a significant delay [...]
RMC No. 83-2020: Tax Implications of Measures Implemented Due to COVID-19 on Cross-Border Matters
By: Hergie Anne C. De Guzman, CPA The Philippine Government has been undertaking measures to prevent the spread of the COVID-19. This includes implementing a series of quarantines and restricting local and foreign travels, especially unnecessary travels. With the implementation [...]
Revenue Regulations No. 19-2020: Use of BIR Form 1709 or Information Return on Related Party Transactions
The Bureau of Internal Revenue (BIR) released on July 10, 2020 Revenue Regulations (RR) No. 19-2020 to prescribe the use of BIR Form No. 1709 or the Information Return on Related Party Transactions (International and/or Domestic) and the submission of [...]
SEC ADJUSTED DEADLINES FOR ANNUAL REPORTS AND MODES OF SUBMISSION
The Securities and Exchange Commission (SEC) announced just last week the temporary closure of the SEC Main Office in Philippine International Convention Center (PICC), Pasay City to give way for the office disinfection due to the initial positive COVID-19 test [...]
RMC 49-2020: The New Normal on ITR and Related Attachments Submission
Long queues for the stamping of the Annual Income Tax Returns (ITR) and Financial Statements (FS) has been a norm in most BIR Revenue District Offices (RDOs) specially on the actual deadline. However, this burdensome practice is expected to finally [...]
Guidelines on Filing of Audited FS After ECQ
The Philippines is still struggling to win the battle against Covid-19. After almost two (2) months of putting the whole country under quarantine measures, the government has taken gradual steps to open the essential businesses as well as government offices [...]
RMC No. 47-2020: Compliance with the Receipting/Invoicing Requirements During ECQ
Issues in Invoicing During ECQ Due to the strict implementation of the Enhanced Community Quarantine (ECQ), many taxpayers experience difficulties when it comes to the issuance of receipts/invoices to their customers. Manual receipts with Authority to Print (ATP) and computer-generated [...]
SEC ONLINE FILING OF CERTAIN APPLICATIONS DURING COVID-19 OUTBREAK
By: Hergie Ann De Guzman The pandemic we are facing now is a challenge to everyone, including the business owners for the continuance of their business operations. Moreover, governing bodies, such as the Philippine Securities and Exchange Commission (SEC ) [...]
SEC Extension on Reportorial Requirements Submission During COVID-19 Outbreak
By: Hergie Ann De Guzman The Philippine Securities and Exchange Commission (SEC), amid the COVID-19 pandemic and implemented Community Quarantine, has been continuously providing the public with convenient ways on how companies could comply with the SEC’s reportorial requirements without [...]
Further BIR Deadline Extensions Related to Covid-19
By: Hergie Ann De Guzman, CPA The Bureau of Internal Revenue (BIR) has issued last April 30, 2020 Revenue Regulations (RR) No. 11-2020 dated April 29, 2020 to further extend the deadline of filing/submission of returns/reports and payment of taxes [...]
Updates on the Remittance of Government Contributions Amidst COVID-19 Pandemic
By: Arianne Keith Velasquez, CPA Battling with the unseen opponent due to the COVID-19 is the greatest struggle Philippines and the rest of the world has been dealing with the past months which sprouted to different socio-economic problems especially those [...]
Five Ways Young Professionals Can Deal With Failure
By: Michael John D. Natabla, CPA Have you ever experienced to commit yourself in something, to give your 100% and more, but still you haven’t received the result that you have expected? Or, have you ever had countless sleepless [...]
2020 Guidelines on Submission of Annual Financial Statements of Philippine Registered Entities
By: Seala Marie Asis, CPA Wrapping the financial year ending December 31, 2019 could have been one of the most common works of Philippine accountants this first quarter of 2020. In this article, let's deal about one of the most important [...]