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     3  ~ 2014 sep 28peza 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.
     3  +1 2014 sep 07peza buildings
     3  -2 2014 jul 24ex 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 ...
     4  +2 2014 sep 18domestic 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 ...
     5  -1 2014 sep 06e pay slipePayslipCan't access your account? This site is protected by Trustwave's Trusted Commerce program. The ePayslip system and your private information is encrypted by ...
     7  +2 2014 sep 25estate 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 ).
     7  ~ 2014 sep 19joint 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 ...
     8  -4 2014 jul 25pre 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 ...
     11  +9 2014 jul 30pagibig fund servicesMID or RTN Required for All Pag-IBIG Fund TransactionsIn line with the thrust to improve its system and its services to employers and employees, Home Development Mutual Fund ( HDMF ) will require ...
     15  -8 2014 jul 22ceiling 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 ...
     16  +3 2014 aug 14cash 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  +11 2014 aug 25write 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  ...
     21  -9 2014 aug 21vat 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 ...
     22  -4 2014 aug 23vat 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 ...
     23  +1 2014 jul 26indonesia 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 ...
     25  +30 2014 sep 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' ...
     25  +76 2014 jul 17deferred tax assetsPunongbayan & Araullo - Financial Reporting: Deferred taxesWhen deferred tax accounting is applied, the bad debt expense when it originates in Year 1 gives rise to an asset ( deferred tax asset ) and, consequently, to a ...
     26  +12 2014 sep 22future 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 ...
     26  -2 2014 aug 29accounting firm philippinesPunongbayan & Araullo - HomeProfessional business services firm offering audit , tax, corporate finance, and business support services to local and multinational companies in the Philippines .
     26  +11 2014 aug 03tax 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 ...
     28  -17 2014 sep 05jaiswal grant thornton india mdPSE accredits Union Bank of Switzerland investment arm in PHLGlobal reach, Grant Thornton International Ltd, Albania, Algeria ... Mr. Nitin Jaiswal , Bloomberg Asia-Pacific Operations' head of Market ...
     29  +12 2014 aug 12offline 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 ...
     30  +2 2014 aug 01julius rizaldi law firmBridges 2013.10.29.pdf - Punongbayan & AraulloPlease be advised of the new trunk line number of our Makati office. You may refer to the image
     31  -4 2014 sep 20iiapPunongbayan & 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 ...
     31  +17 2014 jul 24tax 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 ...
     31  -15 2014 jul 17zero rate vatPunongbayan & Araullo - Zero -percent VAT on sale of servicesIf so, then your service fees are entitled to the benefits of VAT zero-rating. ... Worse, other taxpayers chose to pay VAT on the supposedly zero - rated services to ...
     31  +70 2014 jul 17uae 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 ...
     33  -23 2014 sep 30peza registered building
     33  +4 2014 jul 20indian 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.
     34  -7 2014 sep 06ballroom b dusitCorporate Compliance - DOLE, SSS, and BIR (Re-run)Ballroom B , Dusit Thani Manila, Makati City Have you heard of corporate responsibilities relating to employee compensation or corporate ...
     35  +66 2014 aug 16tax exemption donationPunongbayan & Araullo - Deductibility of donationsThe nobility of giving donations to groups with special needs and interests has ... tax privileges -- i.e., deductibility of donations and exemption from donor's tax .
     35  +66 2014 jul 29forex no taxesPunongbayan & Araullo - Tax Treatment of forex gains and saleIn recognition of these concerns, PEZA issued Memorandum Circular (MC) No . 2005-032 dated Sept. 15, 2005 providing for the tax treatment of forex gains and  ...
     36  +4 2014 aug 11bearing 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 ...
     36  +47 2014 aug 02taxes and outrightInput taxes on zero-rated sales to be treated as outright expense?Can the unused input taxes be claimed as outright expense or capitalized as part of cost of depreciable asset? According to one of the most recent rulings ...
     37  +11 2014 sep 21books 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.
     38  +6 2014 jul 29solution 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.
     39  -16 2014 jul 29is 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.
     40  -12 2014 sep 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 ...
     40  +35 2014 aug 26correcting 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 .
     42  ~ 2014 aug 12sss contribution tableOutsourcing brief - Punongbayan & AraulloDOLE update PhilHealth updates SSS updates .... premium contribution effective ... With the new schedule , PhilHealth members shall be.
     43  +58 2014 sep 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  ...
     43  +22 2014 jul 20accounting services in makati15th Most Outstanding Accounting Student of the Philippines named. The annual nationwide search for ... Holiday Inn & Suites Makati 24 July 2014. Description ...
     44  +48 2014 jul 27expat tax exemptionPunongbayan & Araullo - Expatriate taxationHow about those benefits furnished to expatriate ? Will these benefits be exempt from tax on compensation and fringe benefits tax (FBT)? Under Revenue ...
     45  -6 2014 oct 03book of accounts
     45  +7 2014 sep 14bali 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 ...
     46  -13 2014 sep 21mcitPunongbayan & Araullo - Quarterly payment of the MCITThe Revenue Regulations requiring the quartely computation and payment of the Minimum Corporate Income Tax ( MCIT ) has already been ...
     47  +7 2014 jul 22ssa bpo dutiesDoing Business in the Philippines for BPOs - Punongbayan & AraulloOverview of national and local taxes applicable to BPOs . 11. Incentives
     48  +31 2014 jul 22vat 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.
     51  ~ 2014 sep 28ecar registeredTax brief - Punongbayan & AraulloBIR Issuances. 02 DST on finance lease. 02 Use of electronic Certificate of Authorizing. Registration ( eCAR ). 03 Tax treatment of payouts by employee pension.
     52  +49 2014 aug 11paid up capitalPunongbayan & Araullo - Paid up capital for IAET purposesPaid up capital for IAET purposes. The Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Circular (RMC) No. 35-2011. The new RMC ...
     54  +6 2014 oct 01how to file itrPunongbayan & Araullo - How to file income tax returnsAS the April 15 filing deadline of income tax returns ( ITRs ) for taxable year 2013 draws near, taxpayers are advised to prepare as early as now rather than suffer ...
     54  +9 2014 sep 13cta tax treatment03 Tax treatment of payouts by employee pension plans
     54  -14 2014 aug 08vat 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  ...
     54  ~ 2014 jul 26deutsche bureau agPunongbayan & Araullo - A closer look at Deutsche Bank caseA close look at Deutsche Bank case by: Chelmarie V. Collado. IN Philippine
     54  -10 2014 jul 26offshore 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 ...
     55  ~ 2014 aug 21outsourcing 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  +25 2014 aug 07cta paper vatTax brief. BIR Issuances. Court Decisions. Highlight on P&A services. May 2014 ... on A4 size bond paper , with portrait ... The Court of Tax Appeals ( CTA ).
     55  +10 2014 jul 20salles 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 .
     55  +41 2014 jul 17philippines fraud reportAsia-Pacific companies losing $300000 to fraud - Punongbayan ORGANIZATIONS IN Asia-Pacific, including the Philippines , lost $300,000 to fraud in January 2008 to December 2009, according to a report  ...
     56  -25 2014 jul 29expat in philippines
     57  +28 2014 aug 14philippine minimum wageTax exemption of minimum wage earners - Punongbayan & AraulloPhilippines ; P&A · International. Global reach ... The new law exempts minimum wage earners in the private and public sector from payment of income tax.
     58  +40 2014 aug 19call center establishment philippinesovertook India to become the contact center capital of the world. According to .... any foreign country may establish a Philippine branch by securing a license to ...
     58  +25 2014 aug 14tax free donationsThe nobility of giving donations to groups with special needs and interests has long
     58  +2 2014 aug 07sec 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 ...
     58  +9 2014 jul 31paid 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 ...
     59  -6 2014 aug 14minimum wage philippines
     61  +40 2014 sep 28ifrs 9Punongbayan & Araullo - IFRS News Special Edition on IFRS 9 (2014)The Grant Thornton International IFRS Team has produced a special edition of IFRS News on the completed version of IFRS 9 , Financial Instruments.
     61  +1 2014 aug 18internet 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 ...
     61  +40 2014 aug 08political contributions tax deductiblePunongbayan & Araullo - Tax on campaign contributionsTherefore, contributions are exempt from donor's tax only if they are duly reported to the Commission, which means campaign contributions that are not reported ...
     62  +39 2014 aug 10bad 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 ...
     62  -10 2014 jul 25pna 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.
     63  +38 2014 sep 16epaylink[P&A ePay Client Login]username. password. -------------------. Coordinate with your Site Payroll Team for password concerns.
     64  -21 2014 sep 30expats 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 ...
     66  +35 2014 sep 16bali concord ii2003: Bali Concord II . • 2004: Vientiane Action Programme. • 2007: ASEAN Economic Community Blueprint. • 2008: Entry into Force of the ...
     66  +11 2014 sep 10bahrain property locatorsPunongbayan & Araullo - Local taxation of PEZA-registered locatorsLocal taxation of PEZA-registered locators ... of any and all local government imposts, fees, licenses or taxes except real property taxes.
     66  +35 2014 aug 11enroll for vatTax Brief - June 2012.pmd - Punongbayan & Araullotax ( VAT ) and documentary stamp tax. (DST). ... VAT -registered persons to vessels engaged .... branch shall be allowed to enroll in the.
     66  -25 2014 aug 06expats in philippinesMultinational companies or foreign corporations that have come to establish their presence in the Philippines employ quite a number of expatriates .
     66  ~ 2014 aug 06systems integration philippinesPunongbayan & Araullo - ASEAN economic integrationIt turned out the economic integration will not include the adoption of a single ... that the ASEAN integration may bring, the Philippines must develop systems and  ...
     68  -4 2014 aug 28forex site for 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 .
     69  ~ 2014 sep 05is freight namibiaPunongbayan & Araullo - Tax rules on freight forwarding businessIn the case of a freight forwarder when it issues the corresponding VAT official receipt for services subject to VAT, i.e., commission plus charges, ...
     69  ~ 2014 aug 05freelancer tax status portugalPunongbayan & Araullo - From an employee to a self-employedfor income tax purposes and, therefore, be subject to a lower tax . An employee is only entitled to the personal exemption of P50,000 and an additional ...
     70  +13 2014 oct 01sss 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  +1 2014 aug 24vat ngo registrationTax Brief - Punongbayan & Araullotax-exempt NGO is not registered and authorized to engage in ... Added Tax ( VAT ) Compliance Notice, Closure Order, Lifting of Closure Order ...
     71  +27 2014 oct 02expat 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 ...
     71  +30 2014 sep 05expatriate return formPunongbayan & Araullo - Tax responsibilities of expatriatesUnder the substituted filing system, BIR Form No. 2316 issued by the employer serves the same purpose as the income tax return . In BIR form  ...
     71  -17 2014 aug 15minimum wage in philippines
     71  -13 2014 aug 10pos 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 ...
     71  +30 2014 jul 28asean single marketPunongbayan & Araullo - ASEAN Economic Community in 2015?The objective is to have a competitive market by turning ASEAN into a single market and production base. There will be a free flow of goods, services and ...
     71  +17 2014 jul 27outsourced 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 ...
     73  ~ 2014 aug 14tax 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  +2 2014 aug 08union bank of switzerlandThe local investment arm of Union Bank of Switzerland secured from the Philippine Stock Exchange accredited status for the issuance of ...
     75  +26 2014 sep 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.
     75  -4 2014 sep 08apezaTax 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 ...
     75  +13 2014 jul 17forex tax cyprusUnder the circular, the tax treatment of forex gains shall depend on the activities from which these arise. Thus, if the forex gain is attributed to an activity with ...
     76  +19 2014 aug 18fringe benefit taxOther fringe benefits not considered as “de minimis” subject to FBTOther fringe benefits granted to managerial and supervisory employees which are ... should be subject to fringe benefit tax , not to income tax/ withholding tax on  ...
     78  -23 2014 jul 28expat 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 ...
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