Homeowners’ associations need meaningful ways to collect dues and enforce community rules. Without them, security, maintenance, garbage collection, common facilities, and other community services may ...
Section 235 limits BIR income tax exams to once a year, with five exceptions. See the 2026 one-eLA rule and what to do if you ...
Executive SummaryCan the Bureau of Internal Revenue (BIR) audit your business for taxes from five or even ten years ago?The ...
Short answer: SEC name verification is the first step in registering a corporation: you submit the proposed name in eSPARC and, if it passes, reserve it for the incorporators (Section 18, Revised ...
Short answer: The Foreign Investment Negative List names the business activities that foreigners cannot own, or can own only up to a set percentage, in the Philippines. The current list is the 13th ...
The Professional Regulation Commission (PRC) released the results of the October 2026 Certified Public Accountants Licensure Examination (CPALE) on November 3, 2026. Of 10,746 examinees, 3,988 passed, ...
A VAT refund claim can be won or lost before the Court of Tax Appeals ever reaches the substance of the taxpayer’s entitlement. For many businesses, especially exporters, power companies, zero-rated ...
Calling someone a “freelancer,” “consultant,” or “service provider” does not automatically make that person an independent contractor. Under Philippine law, worker classification depends on the actual ...
For calendar-year taxpayers filing 2025 annual income tax returns in 2026, the ordinary statutory deadline is April 15. However, as of the current 2026 filing season, the BIR issued Revenue Memorandum ...
Generally, a company should not be subjected to multiple regular tax audits covering the same taxable year. However, certain exceptions are allowed under Philippine tax laws. Section 235 of the ...
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