- SEC Reporting
Deficiency interest not applicable to VAT, expanded and withholding tax on compensation – CTA
We are sharing with you an article written by Wendy C. Go with regards to a Court of Tax Appeals (CTA) decision ruling that deficiency ...
Makati RTC declares invalid RMC 65-2012 subjecting condominium corporation to VAT and income tax
A decision issued by the Makati Regional Trial Court (RTC) dated September 5, 2013 declaring Revenue Memorandum Circular (RMC) No. ...
RMC No. 57-2013: Recovery of unutilized creditable input taxes attributable to VAT zero-rated sales
For some reasons, a taxpayer may have excess input VAT at the end of any taxable quarter. The question is, how are these excess input ...
RMC 53-2013: Clarifying the Taxability of Donations given to Homeowners’ Association of Subdivisions and Villages
Clarifying the Taxability of Donations given to Homeowners’ Association of Subdivisions and Villages The Bureau of Internal Revenue, ...