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     2  -1 2013 dec 11ex pats taxes phillipinesPunongbayan & Araullo - Beating the odds of filing expat tax returnTo gain a better understanding of expat tax return filing, some basic principles of expatriate taxation in the Philippines will be discussed in the succeeding  ...
     3  +3 2014 feb 20joint ventures philippinesPunongbayan & Araullo - Taxing joint ventures22 (B) of the National Internal Revenue Code of 1997 (NIRC), joint ventures formed ... licensed as general contractor by the Philippine Contractors Accreditation  ...
     3  +1 2014 feb 03e pay slipePayslipThe ePayslip system and your private information is encrypted by Trustwave.
     3  +1 2013 dec 13pre audit gran thorntonP&A Grant Thornton Outsourcing, Inc. - Pre - audit of annual income A pre - audit involves the determination of errors, inconsistencies or non- compliance with tax laws and regulations simply on the basis of a desk examination of  ...
     4  +1 2014 mar 01peza buildingListing of PEZA IT Parks and Buildings .pdf - Punongbayan & AraulloPHILIPPINE ECONOMIC ZONE AUTHORITY . Information Technology (IT) Parks/ Buildings . Operating and Proclaimed. As of 30 June 2009. ADDRESS.
     4  ~ 2014 feb 06peza buildings
     6  -2 2013 dec 18pagibig fund servicesMID or RTN Required for All Pag - IBIG Fund TransactionsMID or RTN Required for All Pag - IBIG Fund Transactions ... In line with the thrust to improve its system and its services to employers and  ...
     11  +90 2014 feb 07epay[P&A ePay Client Login]
     12  ~ 2014 feb 26estate tax birPunongbayan & Araullo - Put a rest to problems on inherited For one, the transfer of properties of a deceased person requires the payment of estate taxes to the Bureau of Internal Revenue ( BIR ).
     12  -1 2014 jan 13vat on electricityPunongbayan & Araullo - Understanding the VAT on electricityIt may be recalled that the imposition of VAT on electricity was among the reform measures introduced by Republic Act (RA) No. 9337 or R-VAT  ...
     14  -7 2013 dec 16solution for fraud auditingPunongbayan & Araullo - Auditing firm offers anti- fraud IT solutionAn auditing and accounting firm has launched a system that aims to encourage company stakeholders to expose fraud while protecting whistleblowers.
     14  ~ 2013 dec 13bank of makati riskyPunongbayan & Araullo - BSP eyes hike in banks ' capital A bank's CAR is the ratio of its capital versus risk -weighted assets. ... 27 February 2013 8:00 A.M. to 5:00 P.M. Ballroom, New World Makati Hotel The seminar  ...
     14  +5 2013 dec 09ceiling for vat registrationPunongbayan & Araullo - New regulations on VATThe requirement previously applies to VAT - registered taxpayers with total quarterly sales/ receipts (net of VAT ) exceeding P2.5 M or quarterly total purchases  ...
     18  +10 2014 jan 04cash register and birPunongbayan & Araullo - Requirement to issue invoices and official The Bureau of Internal Revenue ( BIR ) has recently issued Revenue ... and the use of cash register machines or point of sale machines are complied with.
     19  +82 2014 feb 17de minimisPunongbayan & Araullo - De minimis redefinedDe minimis redefined by Oliver Gil M. Beltran. In its continuing effort to boost the collection of taxes, the Bureau of Internal Revenue issued Revenue Regulations   ...
     20  +4 2014 mar 01peza registered buildingPunongbayan & Araullo - Allowable deductions for PEZA IT As in the case of any other PEZA - registered entity, the IT industry is also ... Rent and utility charges associated with building , equipment and  ...
     20  +11 2014 feb 04jaiswal grant thornton india mdP&A Grant Thornton Outsourcing, Inc. - PSE accredits Union Bank of Mr. Nitin Jaiswal , Bloomberg Asia-Pacific Operations' head of Market Specialists and Foreign Exchange Electronic Trade Group, will be the resource speaker.
     20  -8 2014 jan 14vat on electricity billsSince electric rates and the VAT are shown separately on the customer's bill, it is easy to see that not all items in the electricity bill are subject to  ...
     22  +17 2014 feb 04ballroom b dusitCorporate Compliance - DOLE, SSS, and BIR (Re-run)Know the Rules: Corporate Compliance - DOLE, SSS, and BIR (Re-run). Thursday, November 24, 2011. 8:00 a.m. to 5:00 p.m.. Ballroom B , Dusit Thani Manila,  ...
     23  +78 2013 dec 05tax evasion casesPunongbayan & Araullo - 100 tax evasion casesA tax evasion case is not a plain tax collection suit against the taxpayers. It is a case, criminal in nature, against a taxpayer who pays a reduced amount of tax or   ...
     26  -4 2013 dec 11tax on christmas bonusPunongbayan & Araullo - Deductibility of Christmas BonusesWith Christmas just around the corner and with the end of the year fast ... As the rules on when to tax bonuses is pretty straightforward, that of  ...
     28  -6 2014 jan 26accounting firm philippinesPunongbayan & Araullo - The FirmP&A was born in 1988, headed by two prominent leaders in the accounting profession in the Philippines , Benjamin R. Punongbayan and Jose G. Araullo.
     28  +73 2013 dec 27political contributions tax deductiblePunongbayan & Araullo - Tax on campaign contributionsTax on campaign contributions by: Jennylyn V. Reyes ... shall be allowed as a tax credit or deduction against the total income tax liability of the supplier of goods  ...
     29  +15 2014 feb 28list of cash advance clientsPunongbayan & Araullo - Tax treatment of deposits, cash advancesMoreover, the RMC makes it the obligation of the taxpayer to issue official receipts for the cash advances received from its clients . The RMC, in turn, directs the  ...
     29  +2 2014 feb 19slspPunongbayan & Araullo - USB and CD/DVD for submission of SLSPThe SLSP should still comply with the electronic format prescribed under existing regulations using either an Excel format, the taxpayer's own extract program or  ...
     30  +71 2014 feb 19international real property exchangePunongbayan & Araullo - VAT on exchange of property for shares of Philippines; P&A GT · International ... However, the exchange of goods or properties including the real estate properties used in business or held for sale or for  ...
     30  -7 2014 jan 13official receipt sampleRequirement to issue invoices and official receipt - Punongbayan The issuance invoices and official receipts is among the compliance requirements targetted under the program. Under the Tax Code, all persons subject to  ...
     32  +20 2014 mar 08book of accountsSubmission of books of accounts during tax investigationDuring the course of a tax audit, the BIR requires taxpayers to submit their books of accounts and other records to facilitate the conduct of its investigation.
     32  +21 2014 feb 19mcitPunongbayan & Araullo - Quarterly payment of the MCITThe Revenue Regulations requiring the quartely computation and payment of the Minimum Corporate Income Tax ( MCIT ) has already been  ...
     32  +1 2013 dec 07indian preferred stocksFinancial Reporting: Preferred stock - equity or liability?The draft circular created an uproar, which centered on whether or not preferred stock should be included in total ownership equity when applying the 40% limit.
     33  +68 2014 feb 16domestic common carrier shippingPunongbayan & Araullo - International common carriers and the This would apply to PAL, Cebu Pacific and all domestic airlines with ... The 3% Common Carriers Tax imposed on international air and shipping carriers under  ...
     34  +5 2014 mar 05expats in the philipinesPunongbayan & Araullo - Expats under split-pay arrangementsAre salaries paid abroad in respect to services performed by expatriates in the Philippines considered as taxable income in the Philippines? Are expatriates  ...
     34  +42 2014 feb 23books of accounts
     35  -14 2013 dec 22tax jamaica amnestyPunongbayan & Araullo - Taxpayers turned off by tax amnestyThe clock is ticking and there is still so much to do to prepare for the government's tax amnesty program. Taxpayers have less than a month or  ...
     36  +44 2014 feb 17buyer invoiceBuyer's address and TIN in the VAT OR/ invoice - Punongbayan Buyer's address and TIN in the VAT OR/ invoice . Is your company's address and TIN as buyer indicated in the OR's and invoices issued for your purchases?
     36  +6 2014 jan 06additional paid in capitalPunongbayan & Araullo - Paid up capital for IAET purposesConsequently, any premium or additional paid in capital (APIC) shall not be considered in determining the paid-up capital of the corporation in determining the  ...
     36  +29 2013 dec 26expats in philippinesMultinational companies or foreign corporations that have come to establish their presence in the Philippines employ quite a number of expatriates .
     37  +50 2013 dec 17expat in philippines
     38  -6 2014 jan 20write off vatPunongbayan & Araullo - Deducting input VAT denied for refundWhat can a company do with excess input VAT credits from zero-rated sales which the BIR or the Courts disapproved for refund? Should these just be written off   ...
     38  +63 2013 dec 31grand thorton officeP&A Grant Thornton Outsourcing, Inc. - P&A Metro Manila Head OfficeP&A Metro Manila Head Office . 19th & 20th Floor, Tower 1. The Enterprise Center 6766 Ayala Avenue 1200 Makati City Philippines. T +63 2 988 2288. F +63 2  ...
     38  +63 2013 dec 24expatriate tax returnsTo gain a better understanding of expat tax return filing, some basic principles of expatriate taxation in the Philippines will be discussed in the succeeding  ...
     39  -4 2013 dec 16is insurance vatablePunongbayan & Araullo - The approved VAT billNewly VATable transactions (previously exempt under Sec. 109 or zero-rated) .... training of teachers. 10% for health insurance premiums of enrolled indigents.
     39  ~ 2013 dec 09ssa bpo dutiesDoing Business in the Philippines for BPOs - Punongbayan & AraulloOverview of national and local taxes applicable to BPOs . 11. Incentives available ..... municipality where it will do business, Social Security System. (SSS), Home  ...
     40  +21 2014 feb 09expatriate tax return
     41  +19 2014 jan 15vat ngo registrationPunongbayan & Araullo - Deductibility of donationsFor donations to NGOs that do not pass the accreditation requirements, the
     41  +13 2013 dec 13registering for vat indonesiaPunongbayan & Araullo - Preparing for VAT14-2005 issued by the BIR to implement the new law, a taxpayer engaging in a business newly covered by VAT has to register as a VAT person if its annual  ...
     42  +35 2013 dec 28vat on residential propertyPunongbayan & Araullo - VAT on sale of adjacent real properties(RR) 13-2012, amending the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings. Under the general rule, sale of real   ...
     42  -4 2013 dec 14outsourced tax benefitsPunongbayan & Araullo - Outsourcing tax functions could be the keyOutsourcing tax functions offers many advantages regardless of the size and industry of a company. It provides the company access to professional, expert and  ...
     43  +58 2014 mar 02db real estatePunongbayan & Araullo - DB Real Estate announces agreementDB Real Estate Global Opportunities IB, L.P. (DBGO) announced today that it has successfully closed the purchase of a portfolio of non-performing residential  ...
     44  -32 2013 dec 03uae invoicing outsourceP&A Grant Thornton Outsourcing , Inc. - Simplifying the VAT invoice Home · Press Room · Let's Talk Tax; Simplifying the VAT invoice system ... Since VAT receipts and invoices are the core documents in the audit trail, the  ...
     45  -15 2013 dec 31paid up capitalPaid up capital for IAET purposes. The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) No. 35-2011. The new RMC  ...
     46  +11 2014 feb 19manila bulletinPunongbayan lands in Manila Bulletin's "Pro-Files"Punongbayan lands in Manila Bulletin's "Pro-Files". Splashed on the January 20 issue of Manila Bulletin (page B-7) is a full-page profile of Ben Punongbayan.
     46  -11 2014 feb 05ivapPunongbayan & Araullo - Last Call for IVAP and Abatement ProgramTaxpayers have only until January 31, 2007 to avail of the Improved Voluntary Assessment Program ( IVAP ) under RR 18-2006, and one-time administrative  ...
     47  -2 2014 feb 24future stockPunongbayan & Araullo - Deposits for Future Stock SubscriptionIn general, a deposit for future stock subscription refers to the amount of money or sometimes even property received by a corporation with the purpose of  ...
     47  +54 2014 jan 02subpoena duces tecumPunongbayan & Araullo - On subpoena duces tecumOn subpoena duces tecum by: Oliver Gil M. Beltran. Just recently, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order No. (RMO)  ...
     47  +54 2013 dec 31bad debt expensePunongbayan & Araullo - Deducting bad debt expenseDeducting bad debt expense . by Deo D. Saludario. Mandated to ensure effective tax administration, the Bureau of Internal Revenue (BIR) is  ...
     48  -8 2014 jan 10b-process vat compalinceMaking VAT work for you (final).pdf - Punongbayan & AraulloVAT rules are complex and constantly changing which make it difficult for taxpayers to comply with
     48  +34 2013 dec 16expat tax return
     49  +29 2013 dec 14expat tax exemptionPunongbayan & Araullo - Expatriate taxationExpatriate taxation by: Alfredo Q. Merto ... These incentives or privileges may be in the form of relief or total exemption from income tax .
     51  ~ 2014 jan 15advertising agency feesPunongbayan & Araullo - Guidelines affecting the advertising industryHence, the total cost to the advertiser for media advertisement consists of media supplier billings and advertising agency fee . The issues raised by tax authorities   ...
     52  +19 2014 mar 06no new taxesPunongbayan & Araullo - Tax updates seminar: No new taxes but Tax updates seminar: No new taxes but new interpretations (Davao City) ... the Bureau of Internal Revenue (BIR) implemented significant changes in tax and  ...
     52  -13 2014 jan 09vat return formPunongbayan & Araullo - New BIR VAT formsBIR has circularized the revised monthly and quarterly VAT declaration/ return ( BIR Forms 2550M and 2550Q). Your November transactions should already be  ...
     52  +32 2013 dec 15code of expatriateExpatriates contribute to the Philippine economy by paying their taxes due to ... let me discuss a few basic tax provisions under the Tax Code .
     53  ~ 2014 feb 26ifrs 9Special edition of IFRS News on IFRS 9's new hedge accountingThe GTI IFRS Team has issued a special edition of IFRS News on the new hedge accounting requirements that were added to IFRS 9   ...
     53  -1 2014 feb 15bali concord 3AEC - PCCI 21st South Luzon Area Business Conference.pdf2009: Roadmap for ASEAN Community. • 2011: Bali Concord III , Regional Comprehensive Economic. Partnership, Framework for Equitable  ...
     54  -4 2014 jan 01bearing point austriaPunongbayan & Araullo - Bearing Point team joins Grant ThorntonMore than 20 executives and professionals from Bearing Point led by Peter Walker, Pinpradab Chotiprasidhi, Andrew Hamilton and Ukirt Salyapongs, yesterday  ...
     55  +10 2014 mar 06expat tax rulesIn the Philippines, I believe expatriate tax return filing would rank as one of the ... Under Philippine tax laws , a resident alien refers to an individual who is not a  ...
     55  -11 2013 dec 08vat on servicesPunongbayan & Araullo - Zero-percent VAT on sale of servicesAre you a provider of services to non-resident foreign clients? Are your service fees ... If so, then your service fees are entitled to the benefits of VAT zero-rating.
     55  +22 2013 dec 03philippines fraud reportPunongbayan & Araullo - Fraud takes its toll on companiesMANILA, Philippines —Companies in the Philippines tend to lose about 5 percent ... that will allow concerned employees or even non-employees to report fraud ,  ...
     56  -46 2013 dec 03zero rate vatPunongbayan & Araullo - Zero -percent VAT on sale of servicesIf so, then your service fees are entitled to the benefits of VAT zero - rating . As provided in the Tax Code, there are two types of services which are eligible for zero  ...
     57  -6 2014 jan 29maureen lea murciaBridges 2012.01.01.pdf - Punongbayan & AraulloLea Roque. Division Head, Tax Advisory ..... Jonna Espina- Murcia . Paz Jimenez- Balayan .... Maureen Dela Pena-Nierra. 28. Francis Perez. 29.
     57  -5 2013 dec 29union bank of switzerlandPSE accredits Union Bank of Switzerland investment arm in PHLThe local investment arm of Union Bank of Switzerland secured from the Philippine Stock Exchange accredited status for the issuance of  ...
     57  -19 2013 dec 13offshore no cgtPunongbayan & Araullo - Capital gains tax on sale of offshore I was content, sipping coconut juice, lounging in my private island, dreaming that should I one day decide to sell one of my offshore companies, I would not be  ...
     59  +42 2014 feb 022012 sec scheduleSEC issued 2012 schedule of filing of annual financial statements6 (Series of 2011), 2012 Schedule of Filing of Annual Financial Statements, ( SEC Circular 6) to provide guidance on the filing of entities'  ...
     61  -13 2013 dec 27sec filing deadlinesPunongbayan & Araullo - SEC proposes to revise deadlines for filing The SEC has circulated proposed changes to the deadlines for filing of the Financial Statements (FS) of corporations with fiscal year ending  ...
     61  -8 2013 dec 11senior citizens clubsRecent issuances on clubs and senior citizens - Punongbayan Recent issuances on clubs and senior citizens . FOLLOWING the improvement of the weather and the clearing up of flooded streets, several memorandum  ...
     62  +24 2013 dec 23dissolving a companyPunongbayan & Araullo - Dissolving a corporationDissolving a corporation. By Arnold P. Supilanas. The crisis has forced companies across the globe to find ways to ease the impact of recession. Some are  ...
     62  +1 2013 dec 05lets talk forexPunongbayan & Araullo - Tax Treatment of forex gains and saleHome · Press Room · Let's Talk Tax; Tax Treatment of forex gains and sale ... Thus, if the forex gain is attributed to an activity with income tax incentive, i.e.  ...
     63  ~ 2013 dec 27stock fair valuePunongbayan & Araullo - Fair value taxation for sale of shares(RR) 06-2008, wherein the fair market value in the case of shares of stock not listed and traded in the local stock exchanges is the book value of the shares of  ...
     64  +37 2014 jan 31cost of living philippinesPunongbayan & Araullo - Cost of Living Allowance (COLA) of MWEs The P22.00 per day Cost of Living Allowance (COLA) recently granted to all private sector ... are taxed on all income derived from sources within the Philippines .
     64  ~ 2013 dec 08connected international salesClarifying the VAT on sales to international air transport servicesThe international airlines refused to pay the VAT on the ground that sales of ... no direct connection with the transport of goods and passenger, and as such, they  ...
     65  ~ 2014 feb 18floor center pampangaPunongbayan & Araullo - Auditing firm builds a school in PampangaCruz Pambilog Elementary School, San Luis, Pampanga . The Learning Center was built in commemoration of the 25th anniversary of P&A and the 75th birthday of its founders, Ben Punongbayan and Joe Araullo. ... 19th & 20th Floor , Tower 1
     65  +36 2013 dec 09bpo facilities philippinesIn the Philippines , the major components of the BPO industry are: 1. contact center ... such as shared services and BPO , with labor cost as one of the country's   ...
     66  +4 2014 jan 05minimum wage in philippinesClarifications on minimum wage earner income tax exemptionPhilippines ; P&A GT · International ... This means that anyone earning not more than the minimum wage in his/her region will have his gross  ...
     66  -2 2013 dec 06salles sainz grant thorntonPunongbayan & Araullo - RP has most women business execsAccording to research from Grant Thornton International, women hold 47 percent of ... explained Veronica Galindo, audit partner of Salles Sainz Grant Thornton .
     67  -36 2013 dec 27cta paper vatTax Brief - November 2012.pmd - Punongbayan & AraulloVAT . • Exception to the irrevocability rule on claims for excess. CWT. • Incidental transaction for ... size bond paper (8.5" x 13"), portrait orientation/layout, and .... by registered mail, the. CTA held that Sections 7 and 13 of 1997.
     68  ~ 2014 mar 05dissolution of a corporationDissolving a corporation . By Arnold P. Supilanas. The crisis has forced companies across the globe to find ways to ease the impact of recession. Some are  ...
     68  +15 2014 jan 04minimum wage philippines
     69  -23 2013 dec 20tax returns outsourcingPre-audit of annual income tax returns - Punongbayan & AraulloPre-audit of annual income tax returns by: Nikkolai F. Canceran ... Taxpayers may outsource not only their annual income tax return preparation and filing but  ...
     70  +31 2014 mar 06sss loan condonation programPunongbayan & Araullo - HR "Must Knows": DOLE and SSSDOLE and SSS are matters critical to HR officers and practitioners and are very important topics ... SSS Loan Penalty Condonation Program
     70  ~ 2014 jan 24correcting vat return errorsPunongbayan & Araullo - Filing an amended tax returnIf you find errors or omissions in your tax return , you can file an amended tax return to correct your previously filed tax return . ... of Internal Revenue (BIR) including, among others, your income tax, VAT , and DST returns .
     71  ~ 2014 jan 08us double taxationProtect your worldwide income from double taxation - Punongbayan For example, there is double taxation when a resident citizen of the Philippines who earns his income in the US is subjected to income tax from both countries.
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