- 1. Start the Tax Year Right! - Latest Tax Updates and Court Decisions
- (Presentations)
- Created on 15 March 2023
- 2. BDB Law's 13th Anniversary Celebration with Clients and Friends - Latest Revenue Issuance
- (Presentations)
- Keeping Abreast - Latest Revenue Issuances Presented by Atty. Fulvio Dawilan during BDB Law's 13th Anniversary Celebration Tax Webinar, held virtually on August 3, 2022. ...
- Created on 05 August 2022
- 3. Applicability of “Payment Under Protest” Rule
- (Business Mirror)
- Atty. Rodel C. Unciano discusses the applicability of "payment under protest" rule in contesting real property tax assessments as elucidated in recent Court of Tax Appeals and Supreme Court decisions. ...
- Created on 28 July 2020
- 4. Tax Amnesty and Periods to File Protest and Other Filing Extensions
- (Bureau of Internal Revenue)
- Created on 23 March 2020
- 5. Failure to protest and its effect on prescription
- (Business Mirror)
- Created on 30 December 2016
- 6. Payment under protest: Local business tax
- (Business Mirror)
- Created on 21 October 2016
- 7. INSIGHTS March 2025 Issue
- (Insights)
- ... the National Archives of the Philippines Act of 2007. In this case, the BIR VAT Credit Audit Division (VCAD) received and retained these PEZA Certificates as evidence. These Certificates were attested ...
- Created on 20 March 2025
- 8. Erroneous Collections Upon Renewal of Permits: Remedies
- (Business Mirror)
- Sections 195 (protesting an assessment) and 196 (refund of erroneously or illegally collected taxes) of the LGC are two different remedies available to taxpayers. Section 196 is triggered by an assessment ...
- Created on 13 February 2025
- 9. INSIGHTS November Issue 2024
- (Insights)
- ... period following the taxpayer's protest has expired. The taxpayer was assessed for deficiency taxes and filed a protest. However, the CIR did not issue an FDDA within the 180-day period and ...
- Created on 20 December 2024
- 10. Can CREATE MORE avoid RMC 5-2024?
- (Business Mirror)
- ... and services as zero-rated or exempt, similar to the VAT zero-rating and exemptions under the cross-border doctrine. As you can see, under CREATE MORE, the key test is whether the goods and services are ...
- Created on 18 December 2024
- 11. Remedies Against Real Property Tax Assessments
- (Business Mirror)
- The remedy to contest real property tax (“RPT”) assessments is provided under Sections 226 and 252 of the Local Government Code (“LGC”). Based on these sections, payment must be made first by the taxpayer ...
- Created on 10 December 2024
- 12. Valuation of Shares of Stock
- (Business Mirror)
- ... provide for the basis of the FMV of the shares. For common shares of stock, the book value based on the latest available financial statements duly certified by an independent public accountant prior to ...
- Created on 23 October 2024
- 13. Using Artificial Intelligence in Tax Administration
- (Business Mirror)
- ... analytics (including machine learning and deep learning) are being tested for identifying high-risk small and medium businesses for audit. Data analytics are likewise being used in Australia, Chile, and ...
- Created on 15 October 2024
- 14. INSIGHTS October Issue 2024
- (Insights)
- ... C.T.A. Case No. 10475, September 13, 2024) The taxpayer is not required to pay the assessed LBT before it can validly file its protest with the LGU. (City Treasurer of Makati v. Fujifilm Business ...
- Created on 07 October 2024
- 15. Du-Baladad and Associates has been recognized as the Philippine Tax Firm of the Year 2024 by the ITR Asia-Pacific Awards 2024
- (Awards & Rankings)
- This award, presented in London, United Kingdom, and accepted by Atty. Fulvio D. Dawilan, Managing Partner of BDB Law, is a testament to the firm’s expertise in tax advisory and compliance, highlighting ...
- Created on 23 September 2024
- 16. Registration Requirements for Online Sellers
- (Business Mirror)
- To aid the BIR in seeing to it that lessees engaged in online selling are duly registered with the BIR, the lessors, sub-lessors of commercial establishments/buildings/space, and operators of digital platform, ...
- Created on 18 September 2024
- 17. Taxation in Tech-Savvy PH
- (Business Mirror)
- ... once. But with the Philippines being one of the fastest-growing digital economies among major ASEAN member states, it pays to be acquainted with all of them. The author is a partner of Du-Baladad ...
- Created on 10 September 2024
- 18. Bianca Joy S. Sebollena
- (Profiles)
- ... Consulting and Advisory Tax Planning Handling Tax Disputes, Protests, Requests for Rulings and Claims for Refunds Tax Treaty Availment Tax Litigation Corporate Services General Retainer Sector ...
- Created on 19 August 2024
- 19. Tax on Prizes and Awards
- (Business Mirror)
- ... following conditions: 1) The recipient was selected without any action on his part to enter the contest or proceeding; and 2) The recipient is not required to render substantial future services as a condition ...
- Created on 14 August 2024
- 20. Donabel J. Pilapil
- (Profiles)
- Donabel “Dona” J. Pilapil Junior Tax Accountant Dona is a Junior Tax Accountant (Tax Specialist) at Du-Baladad and Associates (BDB Law). In her role, she handles tax compliance reviews to ensure ...
- Created on 12 August 2024