Articles

As our secondary school teacher once told us,

“the best way to educate is by travelling, and the best way to   travel is by reading”

With our noble intent to develop your education on Philippines taxation and accounting, we provide hereunder free articles you may find time to read.

TRAIN or RA 10963 Updates

  1.  21 EWT under RR  11-2018 under TRAIN amending RR 2-98
  2. EWT on Professionals Fees under TRAIN 
  3. Updated list of De Minimis Benefits under TRAIN
  4. Interest on Deficiency and Delinquent Tax under TRAIN
  5. 3 Reforms on DST in Philippines under TRAIN

Basic Knowledge

  1. Internal Revenue Taxes in the Philippines
  2.  8 Ways to Learn BIR Compliance
  3. 6 Qualities of Good Bookkeeper
  4. Tax Savings on SME Education
  5. Bookkeeper and Auditor, Understanding Their Works
  6. Audited Financial Statements, When Mandatory
  7. Sample Headaches with Outdated Bookkeepers
  8. Online Tax Returns Filing and Payment in the Philippines

Philippine PEZA Ecozones

  1. Features of Tax Incentives under PEZA Ecozones
  2. Classifications of Economic Zones in the Philippines
  3. Classifications of PEZA-registered Enterprises in the Philippines
  4. Tax Incentives of Tourism Ecozone In Philippines

Tax Examinations and Assessments in the Philippines

  1. Overview of Handling BIR Tax Audit in the Philippines
  2. BIR Tax Programs for Tax Evaders in the Philippines
  3. Tax Audit by Revenue District Offices in the Philippines
  4. Waiver from the Defense of Prescription in the Philippines
  5. Tax Assessment by Third Party Letter Notices in the Philippines
  6. 2012 Value Added Tax Audit Program in the Philippines
  7. Changes to 2012 Value Added Tax Audit Program in Philippines
  8. 2012 Value Added Tax Audit Program for Large Taxpayers
  9. Compromise of BIR Tax Liabilities in the Philippines

Income Taxation in the Philippines

  1. Basic Income Taxation of Corporations
  2. Overview of Deductible Business Expenses in the Philippines
  3. Overview of 10% improperly accumulated earnings tax in the Philippines
  4. Taxation of Reimbursable Expenses in the Philippines
  5. How to Compute Optional Standard Deductions
  6. Features of Minimum Corporate Income Tax in the Philippines
  7. Taxation of Reimbursable Expenses in the Philippines
  8. Supplementary Information on Individual Tax Returns
  9. 3 Tax Deductible Expenses with Limitations in Philippines
  10. Depreciation Expense of Vehicles in the Philippines
  11. Deductible Interest Expense for Income Tax Purposes
  12. Deductible Depreciation Expense for Income Tax Purposes
  13. Corporations Exempt from Income Tax in the Philippines
  14. 2013 Annual Income Tax Return Reminders
  15. Personal Exemptions for Income Tax Purposes
  16. Disallowance of Expense for Non-withholding of tax in the Philippines
  17. 10 Tax Mistakes on 2014 Financial Statements and Income Tax Returns in Philippines

Value-Added Tax and Percentage Taxes in the Philippines

  1. Overview of Value Added Tax in the Philippines
  2. Overview of Other Percentage Taxes in the Philippines
  3. 5 Instances of Input VAT Expense in the Philippines
  4. Value Added Tax on Sales to Government in the Philippines
  5. Value Added Tax Exemptions in the Philippines
  6. Input Value Added Tax (VAT) Expense in the Philippines
  7. Value Added Tax on Raw Sugar in Philippines
  8. What Input VAT allowed for Tax Refund or Tax Credit in Philippines
  9. How to Apply Excess Input VAT Refund or Credits in Philippines
  10. VAT Zero-rating on Sale of Services in Philippines
  11. VAT Zero-rating on Sale of Goods or Properties in Philippines

Withholding Taxes (Compensation, Expanded, and Final)

  1.  7 Features of Withholding Tax System
  2. 8 Features of Withholding Tax on Compensation
  3. Withholding Tax Compliance of Top 20,000 Corporations Philippines
  4. Classification of Large Taxpayers in the Philippines
  5. Penalties for Employer’s Failure to Withhold in the Philippines
  6. Creditable Withholding Tax Certificates in the Philippines
  7. Income taxation of Employee Compensation in the Philippines
  8. Tax-exempt Employee Separation Fees in the Philippines
  9. Income Taxation of Expatriates in the Philippines
  10. Income Tax Classifiction of Expatriates in the Philippines
  11. Withholding Tax of Real Estate Service Practitioners
  12. Withholding Tax of Professional Fees of Doctors in Philippines
  13. How to Determine Income Tax Exempt Minimum Wage in Philippines

Fringe Benefits Tax in Philippines

  1. Fringe Benefits Tax in the Philippines
  2. Fringe Benefits Tax on Housing Privilege in the Philippines
  3. Fringe Benefits on Motor Vehicles in the Philippines

Documentary Stamp Tax Philippines

  1. Overview of Documentary Stamp Tax in the Philippines
  2. Documentary Stamp Tax on Shares of Stock in the Philippines
  3. Exemptions from Documentary Stamp Tax in the Philippines
  4. Documentary Stamp Tax on CIA Philippines Documents

Special Tax Topics

  1. Taxation of Educational Institutions in the Philippines
  2. Tax on Deposits and Advances to Firms in the Philippines
  3. Tax Compliance of Freelancers in the Philippines
  4. Taxation of Director’s Fees in the Philippines
  5. Taxation of Joint Venture or Consortium for Construction
  6. Income Classification of Software Payments in the Philippines
  7. Taxation of Software Payments in the Philippines
  8. Tax Free Provisions on Agreements in the Philippines
  9. Tax Compliance of Online Sellers in the Philippines
  10. Tax Compliance under Functional Currency in Philippines
  11. BIR Tax Compliance of Privilege Stores in Philippines

Accounting 

  1. Accounting for VAT on Sales to Government in the Philippines
  2. Accounting for Withholding Taxes in the Philippines
  3. Accounting for Value Added Tax (VAT) in the Philippines
  4. Overview of Financial Statement Analysis
  5. Advantages of Accounting Manual of Companies in Philippines

BIR Requirements

  1. Preservation of Books of Accounts in the Philippines
  2. Overview of Certificate Authorizing Registration (CAR)
  3. Books of Accounts of Taxpayers in the Philippines
  4. How To Comply Summary Lists of Sales/Purchases
  5. OPT or VAT Registration with the BIR?
  6. Certificate of Tax Clearance on transfer of Certificate of Public Convenience
  7. 5 Basic Value Added Tax (VAT) Compliance in the Philippines
  8. Official Receipts and Sales Invoices in the Philippines
  9. Provisional Tax Clearance for Government Bidding in Philippines
  10. Features of Tax Compliance Verification Drive or Tax Mapping Philippines

Tax Savings and Exemptions

  1. Exemptions from Documentary Stamp Tax in Philippines
  2. Value Added Tax Exemptions in the Philippines
  3. 2013 Annual Income Tax Return Reminders
  4. Personal exemptions in the Philippines
  5. Tax Savings on Optional Standard Deductions (OSD)
  6. Tax Savings on Foundations
  7. Tax Savings on Regional Operating headquarters
  8. 10 Tax Exempt De Minimis benefits
  9. 6 Benefits Exempt from Fringe benefits Tax
  10. Tax Incentives of Philippines Foster Care Act – RA No. 10165

Corporate Matters and Foreign Investments

  1. Corporations Exempt from Income Tax in the Philippines
  2. Types of Educations Institutions in the Philippines
  3. Corporate Dividends Declaration in the Philippines
  4. Dissolution and Liquidation of Corporations in the Philippines

Company Registrations and Foreign Investment

  1. How to Register Philippine Branch Office
  2. How  to Register Philippine Representative Office
  3. How to Register Regional Operating Headquarters in the Philippines
  4. How to Register a Subsidiary of Foreign Entity in Philippines
  5. Registering Tax Exempt Foreign Corporations in Philippines
  6. Registering Tax-exempt Foreign Corporations in Philippines
  7. Legal Business Entity Registration in the Philippines
  8. Overview of Domestic Corporations in the Philippines
  9. Foreign Corporations in the Philippines
  10. 5 Advantages of Corporations over Sole Proprietorship
  11. How to Register a Non-stock Non-profit Corporation Philippines
  12. Repatriating Foreign Investment Income in the Philippines
  13. BSP Registration of Foreign Investments in the Philippines
  14. Features of Lending Company in the Philippines
  15. SEC Security Deposit of Branch Offices in the Philippines

Miscellaneous

  1. 2013 Minimum Wage Increase in Metro Manila Philippines
  2. List of 2014 Holidays in the Philippines
  3. Views on Real Estate Mortgage for Micro-lending
  4. Habagat Floods in the Philippines and Taxes
  5. My First Brand New Toyota Car in the Philippines
  6. Lin Dong of Hanson Ltd in China, A Scam?

Taxes of Local Government Units (LGU)

  1. Features of Real Property Taxation in the Philippines
  2. How to Process Business Permit Renewal in Philippines

Capital Gains Taxation in the Philippines

  1. Overview of Capital Gains Tax in the Philippines

Estate and Donor’s Taxation in the Philippines

  1. Overview of Donor’s Tax in the Philippines
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Apr 22 - Apr 23, 2025

Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
May 02, 2025

Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
May 06, 2025

Onsite Training: PEZA Registered Entities: Taxation and Basic Reports
May 07 - May 08, 2025

Live Webinar on Ph Payroll Computations and Taxation
May 09, 2025

Onsite Training: Basic Bookkeeping for Non-Accountants
May 14 - May 15, 2025

Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
May 21 - May 22, 2025

Live Webinar: Withholding Taxes, Subjects & Applications
May 23, 2025

Onsite Seminar: BIR Examination: Their Procedures and Our Defenses
May 27 - May 28, 2025

Onsite Training: Basic Business Accounting & BIR Compliance VAT Entity
Jun 10 - Jun 11, 2025

Live Webinar: Value Added Tax: In and Out
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Updates

Revenue Memorandum Circular No. 34-2025

Revenue Memorandum Circular No. 32-2025

Republic Act No. 12079

2025 Filing of Annual Financial Statements and General Information Sheet

Revenue Regulations No. 012-2025
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