- 1. Advisory on the Registration of CAS, CBA and/or its Components
- (Bureau of Internal Revenue)
- Created on 14 January 2021
- 2. Using Artificial Intelligence in Tax Administration
- (Business Mirror)
- ... components of digital transformation. Supporting taxpayer compliance. This focuses on creating positive taxpayer attitudes when it comes to tax compliance. The goal is to make it as easy and seamless ...
- Created on 15 October 2024
- 3. INSIGHTS July Issue 2024
- (Insights)
- ... agreed upon, whether extended or not, has lapsed; and 8.) The VAT component of the uncollected receivable was not claimed as deduction from gross income. The seller can claim for VAT credit on uncollected ...
- Created on 25 July 2024
- 4. Output VAT Credit on Uncollected Receivables
- (Business Mirror)
- ... paid the VAT on the transaction, and the VAT component of the uncollected receivables has not been claimed as allowable deduction. In case of recovery of uncollected receivables, the output VAT pertaining ...
- Created on 09 July 2024
- 5. INSIGHTS April-June Issue 2024
- (Insights)
- ... upon, whether extended or not, has elapsed; and The VAT component of the uncollected receivable was not claimed as a deduction from gross income. In case of recovery of uncollected receivables, the ...
- Created on 30 May 2024
- 6. Invoicing of Services
- (Business Mirror)
- ... sale has taken place after the effectivity of the Regulations, the sale is on credit, VAT has been fully paid to the BIR, and that the VAT component of uncollected receivables has not been claimed as an ...
- Created on 21 May 2024
- 7. VAT Zero-Rating on Purchases by Registered Business Enterprises
- (Business Mirror)
- ... Incentives for Enterprises Act (CREATE Act or RA No. 11534) became effective in the early part of 2021. It has two important components: (1) the reform in the corporate income tax, and (2) the rationalization ...
- Created on 02 April 2024
- 8. INSIGHTS February Issue 2024
- (Insights)
- ... its spare parts, and raw materials, necessary for the production of personal protective equipment components such as coveralls, gown, surgical cap, surgical mask, N-95 mask, scrub suits, goggles and face ...
- Created on 13 March 2024
- 9. INSIGHTS January Issue 2024
- (Insights)
- ... scope of the Taxpayer’s business activities, they do not strictly meet the two (2) components discussed above. Such pieces of evidence do not prove that the recipients of Taxpayer’s services are foreign ...
- Created on 29 January 2024
- 10. INSIGHTS December Issue 2023
- (Insights)
- ... themselves with Pillar Two and its components. This is because Pillar Two is not as simple as imposing the global minimum corporate tax of 15%. Far from it. Pillar Two is actually composed of several independent ...
- Created on 11 January 2024
- 11. PILLAR TWO: Where Are We Now?
- (Business Mirror)
- ... one, corporations must thoroughly familiarize themselves with Pillar Two and its components. This is because Pillar Two is not as simple as imposing the global minimum corporate tax of 15%. Far from it. ...
- Created on 04 December 2023
- 12. BDB Law Foundation Chair, Atty. Benedicta Du-Baladad on the Importance of Arts in Education
- (Build a School Program)
- ... The arts are an essential component of a well-rounded education. Education in the arts teaches us to think creatively, to see the world in new and innovative ways, and to express ourselves in ways that ...
- Created on 24 April 2023
- 13. Ceremonial Turnover of the Juanita Arnedo Du School of Performing Arts at San Isidro Elementary School, Luna, Apayao
- (Build a School Program)
- ... as well as medical supplies for the clinic. Nutrition packs were also distributed as part of the Foundation's advocacy to combat malnutrition. The arts are an essential component of a well-rounded education. ...
- Created on 21 April 2023
- 14. Bridging and Building a Progressive Future
- (Company & Partner Events)
- ... risks through informed data points readily available at their fingertips. • Building a Progressive Future Because these are core components of our programs, I shall personally head this Cluster. Armed ...
- Created on 31 January 2023
- 15. INSIGHTS October Issue 2022
- (Insights)
- ... includes, but not limited to, the following activities: 1. Green Ecosystems - This covers electric vehicle (EV) assembly, manufacture of EV parts, components and systems, establishment and operations of ...
- Created on 04 December 2022
- 16. INSIGHTS November Issue 2022
- (Insights)
- ... applicable provisions of this Section and commensurate to the scale of operations in the Philippines Guiding Principles and Components of the Recovery Plan. The recovery plan shall contain the following: ...
- Created on 28 November 2022
- 17. INSIGHTS September Issue 2022
- (Insights)
- ... Court held that for purposes of VAT zero-rating under Section 108(B)(2) of the Tax Code, the claimant must establish the two components of its client’s status as a non-resident foreign corporation, namely: ...
- Created on 14 October 2022
- 18. INSIGHTS August Issue 2022
- (Insights)
- ... for purposes of VAT zero-rating under Section 108(B)(2) of the Tax Code, the claimant must establish the two components of its client’s status as a non-resident foreign corporation, namely: (1) it is not ...
- Created on 23 August 2022
- 19. INSIGHTS July Issue 2022
- (Insights)
- ... from the DOE prior to the first year of availment of the 10% Corporate Income Tax rate incentive. Manufacturers, fabricators, and suppliers of locally-produced RE equipment who import components, parts, ...
- Created on 01 August 2022
- 20. Taxability of Private Educational Institutions
- (Business Mirror)
- ... the income is actually, directly and exclusively used for educational purposes." The educational system is vital component in the economic development of any country. In the Philippines, ...
- Created on 28 June 2022