Friday November 24 , 2017
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

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.

Only five years to collect Only five years to collect

A discussion on the two important prescriptive periods in the Tax Code, the three-year period to assess and the five-year period to collect by the Bureau of Internal Revenue (BIR).

Antibusiness Tax Code provisions (Refund process) Antibusiness Tax Code provisions (Refund process)

A discussion on the process in claiming tax refunds.

DST on intercompany advances between affiliates DST on intercompany advances between affiliates

A discussion intercompany advances, a speedy, convenient and less cumbersome way of aquiring funds.

Election spending and taxes Election spending and taxes

A discussion on the campaign contributions and expenditures are the common cash inflows and outflows during election period.

Remedies against 'Oplan Kandado' Remedies against 'Oplan Kandado'

A discussion on remedies against Oplan Kandado.

VAT on service fees billed at cost vs cost reimbursement VAT on service fees billed at cost vs cost reimbursement

A discussion on the rulings that service fees billed at cost are subject to value-added tax (VAT).

New rules in securing tax clearance New rules in securing tax clearance

A discussion on the salient features of the recently issued Revenue Regulations No.1-2016 vis-à-vis the relevant issuances preceding it.

Limitations under the anti-dummy law and Foreign Investments Act of 1991 Limitations under the anti-dummy law and Foreign Investments Act of 1991

A discussion on the extent of foreign ownership of export enterprises.

Compromise and Abatement Remedies to the Court Compromise and Abatement Remedies to the Court

A discussion on denial of an application for compromise and abatement by the Commissioner may be overturned by the court.

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