Tuesday February 20 , 2018
Business Mirror Articles

Business Mirror Articles

BDB Law's "Tax Law for Business" is a column which appears in the opinion section of Business Mirror every Thursday.

The articles highlight the most significant developments in Taxation as a result of amendments in the law and new issuances from the Bureau of Internal Revenue (BIR) and other administrative agencies. It also headlines recent pronouncements of the courts and quasi-judicial bodies involving tax and corporate matters.

Documents

Right to remain silent? Right to remain silent?

A discussion on the any form of business visitation in execution of letters of authority/electronic letters of authority/audit notices.

Streamlining the processing of duty drawbacks and value-added tax/excise-tax claims in the BOC Streamlining the processing of duty drawbacks and value-added tax/excise-tax claims in the BOC

A discussion on President Duterte's always emphasizing his administration’s drive to streamline front-line government services.

Understanding tax evasion in the corporate setting Understanding tax evasion in the corporate setting

A discussion on the one of the more emphatic battlecries of the current administration is its drive against tax evasion.

 Holding company and local business tax Holding company and local business tax

A discussion if holding a company subject to local business tax?

Lenient tax-exemption rules for nonstock, nonprofit educational institutions Lenient tax-exemption rules for nonstock, nonprofit educational institutions

A discussion on the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) 020-13.

Permanent establishment, but no permanent rules Permanent establishment, but no permanent rules

A discussion on the income-taxation purposes, a foreign corporation may either be treated as resident or a nonresident foreign corporation. 

Transfer Taxes Transfer Taxes

A discussion on transfer taxes.

Overhaul of BIR Overhaul of BIR

A discussion on the new Bureau of Internal Revenue (BIR) issuances.

Streamlining Application for CAR Streamlining Application for CAR

A discussion on the Revenue Memorandum Order (RMO) 24-2016 and 25-2016 issued by the previous commissioner.

The new rule on waiver The new rule on waiver

A discussion on Revenue Memorandum Order (RMO) 14-2016 which lays down the new rule on waivers.

Proposed Amendments to the Corporation Code of the Philippines Proposed Amendments to the Corporation Code of the Philippines

A discussion on the Batas Pambansa Bilang 68 otherwise known as the Corporation Code of the Philippines.

Tax incentives of Filipino inventions Tax incentives of Filipino inventions

A discussion on tax incentives of Filipino inventions.

Abolishing the BIR? Abolishing the BIR?

A discussion on whether BIR should be abolished.

Taxing a goodwill Taxing a goodwill

A discussion on the value of a company’s brand name, solid customer base, good customer relations, good employee relations and a good reputation of the business as a whole, is usually referred to as a goodwill.

Simplified taxation for MSMEs Simplified taxation for MSMEs

A discussion on simplified taxation for MSMEs.

Clarifying tax-free exchanges involving transfers of property in exchange for stock Clarifying tax-free exchanges involving transfers of property in exchange for stock

A discussion on Section 40(C)(2) of the 1997 Tax Code which provides for tax-free exchanges of property, wherein no gain or loss is recognized from such transfer.

Divulgence of tax information Divulgence of tax information

A discussion on the confidentiality in nature of deposits with banks and banking institutions which became one of the hot topics in both the mainstream and social media.

Stringent rules in availing tax exemption Stringent rules in availing tax exemption

A discussion on tax exemptions construed strictly against the taxpayer and liberally in favor of the taxing authority.

The booby trap named 'withholding-tax system' The booby trap named 'withholding-tax system'

A discussion on the withholding-tax system, being a land mine for the tax authorities.

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