- 1. Knowledge
- (Category)
- Created on 25 May 2018
- 2. Knowledge
- (Content)
- Dive into a wealth of knowledge curated to keep you informed and empowered in the ever-evolving legal landscape. Other Sources ...
- Created on 15 October 2023
- 3. Invoicing under EOPT and its Implementing Regulations
- (Business Mirror)
- ... is stamped on the face of the document. The Official Receipt, along with other equivalent documents such as Collection Receipt, Acknowledgement Receipt, and Payment Receipt will serve as proof of payment ...
- Created on 30 April 2024
- 4. INSIGHTS March Issue 2024
- (Insights)
- ... evidence so warrants” acknowledged that the DOJ, as the government’s prosecution arm, has direct control and supervision of all criminal actions. (People of the Philippines v. Ziegfried Loo Tian, CTA Crim ...
- Created on 11 April 2024
- 5. EOPT: On Value Added Taxes
- (Business Mirror)
- ... what is in the law, it is bound to acknowledge the consistent application of the accrual basis. Second – The draft RR provides that the filing of VAT returns and payment of the corresponding VAT shall ...
- Created on 19 March 2024
- 6. Can RMC 5-2024 Overturn a Tax Treaty?
- (Business Mirror)
- ... a country, we have agreed to participate in the formulation of these new rules while we acknowledge that the prevailing nexus rule should still be followed, in the meantime. If we are waiting for Pillar ...
- Created on 05 February 2024
- 7. INSIGHTS January Issue 2024
- (Insights)
- ... Knowledge Services case, there must be sufficient proof of the following: (1) that Taxpayer’s clients are foreign corporations which can be proven by the SEC Certifications of Non-Registration; and (2) ...
- Created on 29 January 2024
- 8. BDB Law Remains a Band 1 Tax Law Firm in Asia-Pacific Guide 2024 of Chamber & Partners!
- (Awards & Rankings)
- ... respectively. This will encourage the firm to continue setting the standard for taxation as thought leaders, authors, and developers of a thorough, knowledgeable, and personalized service. We owe our ...
- Created on 29 January 2024
- 9. INSIGHTS August-September Issue 2023
- (Insights)
- ... and affidavit of service of PAN, executed by a revenue officer and group supervisor. Glaringly, the petitioner failed to present the revenue officer and group supervisor who has personal knowledge of the ...
- Created on 05 October 2023
- 10. Beneficial Ownership of Shares
- (Business Mirror)
- Our government also acknowledges the risk of abuse and misuse of corporations in money laundering, terrorist financing and other illegal activities that may arise from lack... Beneficial Ownership ...
- Created on 01 August 2023
- 11. INSIGHTS July Issue 2023
- (Insights)
- ... On even date, the taxpayer also filed an administrative claim for refund for overpayment in the amount of ₱1,600,000.00 and RDO No. 048- West Makati acknowledged receipt's of the same on May 16, 2016. Thereafter, ...
- Created on 27 July 2023
- 12. Building a resilient and sustainable Philippines
- (Other Articles)
- ... communities to risk-sensitive unbalanced land management; • Combating climate emergency through practical climate change adaptation measures through science, technology, traditional and local knowledge, ...
- Created on 27 June 2023
- 13. INSIGHTS April Issue 2023
- (Insights)
- ... by the taxpayer and that the issue is the legal basis of the CIR’s denial of the claim for refund. This stipulation was acknowledged by the CTA Division. Despite this, the CTA Division denied the claim, ...
- Created on 27 April 2023
- 14. INSIGHTS March Issue 2023
- (Insights)
- ... the transfer of its registration has already been completed. Here, the taxpayer admitted that despite earlier knowledge of the completion of the transfer of its registration to RDO No. 51, it still filed ...
- Created on 31 March 2023
- 15. INSIGHTS February Issue 2023
- (Insights)
- ... and practices of the company and by the knowledge which the board of directors has, or must be presumed to have, of acts and doings of its subordinates in and about the affairs of the corporation. ...
- Created on 26 March 2023
- 16. The Opportunities of Artificial Intelligence in Tax
- (Business Mirror)
- ... timing of the question was a bit serendipitous. As a way or enriching knowledge, I was reading on developments in AI the past few months or so. In the news the past couple of weeks was the introduction ...
- Created on 21 February 2023
- 17. INSIGHTS October Issue 2022
- (Insights)
- ... address, despite the latter's failure to acknowledge the same. (Service Trading Corporation v. Hon. Rey Leonardo Guerrero, in his official capacity as Commissioner of Customs, et. Al, STA Case No. 10088, ...
- Created on 04 December 2022
- 18. INSIGHTS September Issue 2022
- (Insights)
- ... of Internal Revenue v Deutsche Knowledge Services, CTA EB No. 2423 (CTA Case No. 7921, July 01, 2022) The taxpayer filed a claim for refund of its unutilized input VAT for the period from August 1, 2003 ...
- Created on 14 October 2022
- 19. INSIGHTS August Issue 2022
- (Insights)
- ... Revenue v Deutsche Knowledge Services, CTA EB No. 2423 (CTA Case No. 7921, July 01, 2022) The authority given to Revenue Officers (RO) to conduct audit and examine the taxpayer’s books ...
- Created on 23 August 2022
- 20. Valuation of Services as Consideration for Stocks
- (Business Mirror)
- ... Services, as a form of consideration, is already broad. They are also usually measured at their fair market value. To my knowledge, even the SEC does not maintain a fixed and initial checklist of documents ...
- Created on 10 May 2022