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     1  +1 2014 apr 01ex 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  +1 2014 jun 15peza 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 may 16peza buildings
     4  -1 2014 may 15e pay slipePayslipThe ePayslip system and your private information is encrypted by Trustwave.
     4  -1 2014 apr 02pre 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 ...
     6  +27 2014 may 27domestic 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 ...
     7  -4 2014 may 28joint 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 ...
     7  +7 2014 mar 30ceiling 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 ...
     9  +3 2014 jun 07estate 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 ).
     10  +10 2014 jun 18peza registered building
     11  +9 2014 may 14jaiswal 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.
     12  ~ 2014 apr 30vat 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 ...
     13  -2 2014 may 16epay[P&A ePay Client Login]
     16  +40 2014 mar 24zero 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  ...
     18  +2 2014 may 01vat 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 ...
     19  -1 2014 apr 22cash 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.
     20  -14 2014 apr 07pagibig 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 ...
     23  +16 2014 apr 05is 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.
     24  +4 2014 may 08accounting 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.
     24  +77 2014 apr 03indonesia borrowing costsFinancial Reporting: Borrowing costs - Punongbayan & AraulloMany of us have the impression that borrowing costs (interest and related finance charges) are expensed outright when incurred and, therefore, reduce net ...
     27  +2 2014 jun 15list of cash advance clientsPunongbayan & Araullo - Tax treatment of deposits, cash advancesUnder RMC 16-2013, all deposits/ cash advance received by a taxpayer shall be
     27  ~ 2014 may 29iiapPunongbayan & Araullo - 1st IIAP General Membership Meeting 1st IIAP General Membership Meeting & 2014 Board of Trustees Induction. Home · Press Room · P&A News; 1st IIAP General Membership Meeting & 2014 ...
     27  -5 2014 may 15ballroom 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, ...
     28  +1 2014 may 28slspPunongbayan & 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  +8 2014 may 04write 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  ...
     31  +6 2014 apr 06expat in philippines
     33  -1 2014 may 30mcitPunongbayan & Araullo - Quarterly payment of the MCITThe Revenue Regulations requiring the quartely computation and payment of the Minimum Corporate Income Tax ( MCIT ) has already been ...
     37  -2 2014 apr 11tax 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 ...
     37  -5 2014 mar 28indian 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.
     38  +9 2014 may 31future 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 ...
     38  -2 2014 apr 24additional 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 ...
     39  -7 2014 jul 02book 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.
     39  -1 2014 apr 13expatriate 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 ...
     40  +14 2014 apr 19bearing 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 ...
     40  +2 2014 apr 15vat 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  ...
     41  +16 2014 may 10maureen lea murciaBridges Issue 4.pmd - Punongbayan & AraulloLea Roque. Division Head, Tax Advisory ..... Jonna Espina- Murcia . Paz Jimenez- Balayan .... Maureen Dela Pena-Nierra. 28. Francis Perez. 29.
     41  ~ 2014 apr 19offline fill formsOffline eBIRForms Package Job Aid BIR Form No. 1702 - RT 4) Click the selected code to allow system to include it in information file. Before an Offline eBIR Form can be filled up, User has to create a User Profile. 1) User ...
     41  -5 2014 apr 14expats in philippinesPunongbayan & Araullo - Expats under split-pay arrangementsMultinational companies or foreign corporations that have come to establish their presence in the Philippines employ quite a number of expatriates .
     43  -9 2014 jun 18expats in the philipinesAre salaries paid abroad in respect to services performed by expatriates in the Philippines considered as taxable income in the Philippines? Are expatriates ...
     44  -30 2014 apr 05solution 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.
     44  +13 2014 apr 03offshore 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 ...
     46  ~ 2014 apr 14vat on insurancePunongbayan & Araullo - Amendments to the VAT regulations16-2005 or the comprehensive VAT regulations, as follows: 1. ... shall not be subject to VAT if the non-life insurance premium has already been ...
     47  -4 2014 jun 10db 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 ...
     48  -14 2014 may 30books of accounts
     48  -22 2014 mar 31tax 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 ...
     49  +14 2014 apr 15stock 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 ...
     50  +2 2014 apr 27vat 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 ...
     51  +50 2014 may 13epay dot com
     52  +26 2014 jun 01ropaPunongbayan & Araullo - Shares as ROPA : capital or ordinary assets?(these are also known as real and other properties acquired, or ROPA — previously ROPOA). These ROPA are normally considered as part of the inventory of ...
     52  +49 2014 may 28split pay managerPunongbayan & Araullo - Expats under split - pay arrangementsMany companies also adopt split - pay arrangements where a portion of the ... ( The author is a senior tax manager at Punongbayan & Araullo, a member firm ...
     52  +1 2014 may 23bali 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 ...
     52  -32 2014 may 06victor manuel aldave cruzBridges 2013.10.29.pdf - Punongbayan & AraulloKristopper Cruz . Eliezer Francisco. Jennifer .... William Ray Manuel . Rency Marquez ... Victor Villafranca. 31. Gretchen Marie .... Minerva Aldave . Delton Azusano.
     52  +25 2014 may 03vat business ceilingTax Brief - December 2012.pmd - Punongbayan & Araulloapplicable business taxes on the services performed by ... professional shall be liable to VAT at the rate of ..... to ceiling /limitations; (d) validity of.
     52  +39 2014 apr 01pna cebu chapterThe Primary Shift.pdf - Punongbayan & AraulloDirector of the Institute of Management Accountants – Philippine Chapter . ... Archbishop Reyes Ave. cor Escario St., Cebu City, Philippines .... Y.Tan@ pna .ph.
     53  +15 2014 apr 21minimum wage 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 ...
     53  +48 2014 apr 02input taxed salesInput taxes on zero-rated sales to be treated as outright expense?Taxpayers, whose sales are mostly zero-rated, are always faced with the ... The input taxes should not be reflected/reported as input tax in its VAT returns; and. c.
     54  +12 2014 apr 23minimum wage in philippines
     54  -15 2014 mar 29ssa bpo dutiesDoing Business in the Philippines for BPOs - Punongbayan & AraulloOverview of national and local taxes applicable to BPOs . 11. Incentives
     55  +4 2014 may 122012 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' ...
     55  +34 2014 may 10epay kenya commentsPunongbayan & Araullo - HomeProfessional business services firm offering audit, tax, corporate finance, and business support services to local and multinational companies in the Philippines .
     55  +46 2014 may 02withholding tax collectionsPunongbayan & Araullo - Final Tax and Creditable Withholding TaxesThe withholding tax system might very well be the crowning jewel in the arsenal of tax collection weaponry. For one, the government's cost in collecting taxes is ...
     55  +46 2014 apr 29outsourcing payroll processingP&A Grant Thornton Outsourcing , Inc. - Payroll Processing ServicesPayroll Processing Services. More and more companies are beginning to realize the benefits of outsourcing their noncore activities, and the first to be ...
     55  -8 2014 apr 20subpoena 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) ...
     55  +29 2014 apr 10how to avoid taxPunongbayan & Araullo - How to avoid huge BIR tax assessmentsHow to avoid huge BIR tax assessments by: Olivier D. Aznar. It has never been a secret that aside from the taxpayers' regular voluntary tax remittances, ...
     55  -7 2014 apr 05expat tax return
     57  -28 2014 may 28claire ricafort uyEvelyn Uy . 7. Oliver Bartolome. Ma. Rosario Celo. John Christopher Llovido. Arbie Mae Magale ... Mary Claire Addun. Jocelyn ..... Ana Piñon. Rosanna Ricafort .
     58  +37 2014 apr 18pos machines bahrianTemporary suspension of reports for CRMs/ POS - Punongbayan The monthly submission of sales reports and other information generated by cash register machines / point of sale machines (CRM/ POS ) under Revenue ...
     60  +18 2014 jun 30how to file itrPunongbayan & Araullo - BIR ITR filing guidelinesThe new mandatory attachment to the ITR showing the breakdown of the itemized deductions is applicable to individuals filing BIR Form 1701 and availing of ...
     60  +1 2014 apr 15sec 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  -23 2014 apr 19grand 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 ...
     62  +39 2014 apr 27internet in philippinesPunongbayan & Araullo - Internet taxation in the PhilippinesInternet taxation in the Philippines . With the emergence and popularity of electronic commerce, the number of opportunistic and innovative entrepreneurs has ...
     64  ~ 2014 may 06forex site for salePunongbayan & Araullo - Tax Treatment of forex gains and saleTax Treatment of forex gains and sale of rejects and scraps by PEZA enterprises ... Thus, if the forex gain is attributed to an activity with income tax incentive, i.e. income tax holiday or 5% gross income tax, said forex gain shall ... Search site .
     64  +24 2014 apr 17tax on sharesAS WITH most other transactions, selling or other disposition of shares is a taxable event. A final tax or capital gains tax (CGT), depending on the amount of net ...
     65  +1 2014 mar 27salles 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 .
     65  ~ 2014 mar 27accounting services in makati15th Most Outstanding Accounting Student of the Philippines named. The annual ... P&A Training Room, 4F 111 Paseo Center, Makati City 21 April 2014.
     66  -36 2014 apr 30official receipt sampleRequirement to issue invoices and official receipt - Punongbayan The issuance invoices and official receipts is among the compliance
     67  +34 2014 may 10indian offshore companiesCapital gains tax on sale of offshore companies - Punongbayan On September 8, 2010, the High Court in Mumbai affirmed that India's tax department has jurisdiction over offshore transactions, which would make Vodafone ...
     67  +9 2014 apr 07paid stamp for adobeMore importantly, the term " paid -up capital" has been defined as the amount contributed to the corporation ... of increasing authorized capital stock and saving on payment of documentary stamp tax on original issuance of ...
     67  +34 2014 mar 29exempt from withholdingPunongbayan & Araullo - Minimum wage earners and withholding tax1-2006 introduced some amendments which call for the exemption from withholding tax of “compensation income of individuals that do not ...
     68  -16 2014 jun 30no new taxesPunongbayan & Araullo - Tax updates seminar: No new taxes but Tax updates seminar: No new taxes but new interpretations (Cebu City) ... Executives Institute of Cebu, Inc. (FINEX Cebu), invites you to a tax updates seminar.
     69  +32 2014 may 31febuary birTax brief - Punongbayan & Araullothe BIR now requires that all employers submit the duplicate copy of BIR Form 2316 to the BIR not later than February 28 following the close of the calendar year ...
     71  +17 2014 may 18apezaTax Brief - May 2010.pmd - Punongbayan & Araullo(ASEZ), which shall manage the APEZA and administer the tax incentives granted to registered enterprises in APEZA . The law likewise revised ...
     71  -30 2014 may 03vat ngo registrationPunongbayan & Araullo - Deductibility of donationsFor donations to NGOs that do not pass the accreditation requirements, the
     72  ~ 2014 mar 26yomar santiago riveraBridges Issue 8.pmd - Punongbayan & Araullo7. Heinz Ryan Espinosa. Jomar Lising. Sheryl Lopez .... Norman Santiago . 3. Chrisle Baligod. Ryan Roy ... Raizel Ching. Mark Joseph Rivera . 20. Brian Bensan.
     73  +28 2014 may 09business registration renewalPunongbayan & Araullo - Renewal of business registration with At the start of the New Year, business establishments are tasked to comply with one of the statutory requirements – the renewal of business registration with the ...
     73  +28 2014 apr 23tax reminders canaaPunongbayan & Araullo - Year-end reminders and other tax updatesYear-end reminders and other tax updates. Another tax year is about to end, and it is time again to conduct year-end adjustments, close the company's books ...
     73  +24 2014 apr 13phillipines cost of livingPunongbayan & Araullo - Cost of Living Allowance (COLA) of MWEs Philippines ; P&A GT · International ... The P22.00 per day Cost of Living Allowance (COLA) recently granted to all private sector minimum wage eagers ( MWEs) ...
     74  +27 2014 may 23davao mapPunongbayan & Araullo - Davao OfficeJ.P. Laurel Avenue 8000 Davao City Philippines. T +63 82 221 1498 to 99; +63 82 221 1500. F +63 82 221 1498. View Larger Google Map . Back to Top ^ ...
     74  +15 2014 apr 17vat on parkingVAT on sale of adjacent residential properties and parking lotsSale/purchase of parking lots shall not be considered a sale of residential lot/ dwelling. Hence, it shall be subject to VAT regardless of its selling ...
     75  -5 2014 may 05correcting 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 .
     75  +26 2014 apr 22tax law philippinesUnder Philippine tax laws , a resident alien refers to an individual who is not a citizen of the Philippines but whose permanent residence is within the Philippines .
     75  -18 2014 apr 16union 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 ...
     76  +25 2014 apr 14ib instal forex indonesiaHong Kong, Hungary, Iceland, India, Indonesia , Iran (correspondent), Ireland, Isle of Man
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