- 21. 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
- 22. Nicole Frances Marie Dela Cruz
- (Profiles)
- ... compliance reviews to ensure adherence to the latest Bureau of Internal Revenue (BIR) laws and regulations. She assists clients in preparing accurate tax returns and provides support to lawyers on various ...
- Created on 12 August 2024
- 23. Pinky Antoinette A. Mallari
- (Profiles)
- ... and Advisory Handling Tax Disputes, Protests, Requests for Rulings and Claims for Refunds Tax Treaty Availment Corporate Services General Retainer Sector Expertise Oil and Gas Power and ...
- Created on 09 August 2024
- 24. Ma. Nicolai M. Torres
- (Profiles)
- ... Tax 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 ...
- Created on 09 August 2024
- 25. Antonio Luis C. Duran
- (Profiles)
- ... free time, Tino enjoys playing chess and video games. He also has a passion for singing and playing the guitar. Areas of Practice Handling Tax Disputes, Protests, Requests for Rulings and Claims ...
- Created on 09 August 2024
- 26. INSIGHTS August Issue 2024
- (Insights)
- ... a Petition for Review. The BIR contended that the taxpayer failed to file the Petition despite its receipt of the FDDA. Due to its failure to contest the FDDA, they accordingly became final and executory. ...
- Created on 08 August 2024
- 27. When One Appeal Is Not Enough
- (Business Mirror)
- ... words, collection proceeding is instituted by the BIR even if a taxpayer’s protest is still pending at the office of the CIR. What should a taxpayer do when this happens? One view is that the taxpayer ...
- Created on 31 July 2024
- 28. Creditable Withholding Tax (CWT) Refund Claims
- (Business Mirror)
- ... taxes withheld per BIR Form No. 2307/1606 in accordance with the BIR-prescribed format; (e) original duly notarized copy of Taxpayer’s Attestation, certifying to the taxpayer’s entitlement to the claim ...
- Created on 25 July 2024
- 29. INSIGHTS July Issue 2024
- (Insights)
- ... settlement is not a continuation of taxpayer's administrative protest. (Producer's Savings Bank Corporation v. Commissioner of Internal Revenue, CTA Case no. 11485, June 21, 2024) A new LOA is not ...
- Created on 25 July 2024
- 30. Output VAT Credit on Uncollected Receivables
- (Business Mirror)
- While sellers may claim output VAT credit in case of uncollected receivables, the mechanism to do so is too burdensome to sellers as it requires close monitoring of receivable aging plus additional requirements ...
- Created on 09 July 2024
- 31. INSIGHTS April-June Issue 2024
- (Insights)
- ... is only one (1) “180-day period” of inaction to speak of which shall be counted from the date of filing of the protest or from the submission of relevant supporting documents and not from the date when ...
- Created on 30 May 2024
- 32. DIGITAL SERVICES TAX: AN ASEAN COMPARISON
- (Business Mirror)
- ... we are moving. And the latest step in the reformation of our tax system is the approval by the Senate of the imposition of VAT on digital transactions, or what is more commonly known as the “Digital Services ...
- Created on 27 May 2024
- 33. INSIGHTS March Issue 2024
- (Insights)
- ... 2016, the FLD became final and executory due to the failure of the taxpayer to file a protest. Based on the foregoing, the prescriptive period to indict the accused for failure to pay tax lapsed on February ...
- Created on 11 April 2024
- 34. Proposed Reforms in Real Property Valuation
- (Business Mirror)
- ... and other specifications set by the DOF. The Secretary of Finance shall approve the SMV in accordance with the latest Philippine Valuation Standards. All provincial assessors, together with the municipal ...
- Created on 26 March 2024
- 35. INSIGHTS February Issue 2024
- (Insights)
- ... on the other hand, failed to file a protest letter to the BIR’s Final Assessment Notice (FAN) making the assessment final, executory and demandable. As a consequence, the BIR issued a Warrant of Distraint ...
- Created on 13 March 2024
- 36. Navigating the Philippine Economic Horizon
- (Seminars & Conferences)
- ... Former Chairman Institute of Corporate Directors. The discourse started with a briefing of where we are today, using the ‘Pitik test’ (Presyo, Trabaho, Kita) of Dr. Habito, and then elevated the discussion ...
- Created on 28 February 2024
- 37. INSIGHTS January Issue 2024
- (Insights)
- ... Philippines, Inc – Stanfilo Division vs. The Sangguniang Panlungsod of the City of Davao, CTA EB No.2722 , December 1, 2023) Section 195 of the LGC provides the procedure for contesting an assessment ...
- Created on 29 January 2024
- 38. INSIGHTS December Issue 2023
- (Insights)
- ... it to pay taxes “under protest” and file a protest letter; otherwise, the assessment will become final and executory. (Mactan Electric Company, Inc. v. The Municipality of Cordova, et. al, CTA AC No. 258, ...
- Created on 11 January 2024
- 39. Tax Highlights in 2023
- (Business Mirror)
- ... arising from services rendered by non-residents. The contents of the Taxpayer’s Attestation, attesting to the company’s profile, books, and accounting records, and to the completeness and authenticity ...
- Created on 28 December 2023
- 40. INSIGHTS November Issue 2023
- (Insights)
- ... HIGHLIGHTS for OCTOBER 2023 SUPREME COURT DECISIONS The 60-day period for the submission of relevant supporting documents is from the filing of the administrative protest to ...
- Created on 17 December 2023