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TOP OF MIND
BIR’s blue check: The badge for online sellers
by Jezreel Joseph Sy - June 23, 2026 - 12:00am
Selling online just got a digital upgrade — one that will keep personal data much safer.
Beyond the sustainability report: What PFRS S1 and S2 really ask of companies
by Dianne Llarena - June 16, 2026 - 12:00am
Sustainability reporting in the Philippines has entered a new phase.
LOA spot check: Validating the LOA
by Robert John Quilang - June 2, 2026 - 12:00am
In the age of information and artificial intelligence, it is common to be skeptical of information and documents you come across online and in real life, especially when it comes to business and taxes.
Revisiting income source rules: Significant local activity drives tax liability
by Dyana Katrina Roldan - May 19, 2026 - 12:00am
Last year, a tax ruling clarified that payments made by a domestic entity to a foreign service provider are subject to Philippine income tax and value-added tax (VAT) because the services were considered rendered...
Stamp duty and debt: Key considerations
by Laurice Claire Penamante-Pasco - May 12, 2026 - 12:00am
Part of doing business is managing cash flow.
Refining taxation of cross-border services
by Rizza Caluag - April 21, 2026 - 12:00am
The Bureau of Internal Revenue has issued Revenue Memorandum Circular 24-2026 to clarify the application of RMC 5-2024 and 38-2024 on the tax treatment of cross-border services.
When rules meet reality: How recent BIR issuances are reshaping tax audit administration
by Mariela Erispe - April 7, 2026 - 12:00am
The Bureau of Internal Revenue recently rolled out new guidelines that, at first glance, may seem like just another layer of compliance complexity.
E-visa innovations and visa-free access: Boosting Philippines tourism edge
by Norhamnah Baniaga - March 31, 2026 - 12:00am
In the 2025 World Travel and Tourism Council Economic Impact Report, the Philippines ranked first in ASEAN in terms of tourism GDP.
Cash donations: What business and donors need to know
by Marione Nicole Bugarin - March 24, 2026 - 12:00am
When individuals or companies choose to give – whether to support a cause, help a community or offer financial assistance – they rarely think about paperwork.
AI’s governance reckoning: Build trust now or pay later
by Gilbert Trinchera - March 17, 2026 - 12:00am
Artificial intelligence is no longer a buzzword.
A more prudent approach in apportioning input VAT attributable to zero-rated sales
by Angelica Dela Cruz - March 10, 2026 - 12:00am
When have you made the right choice by deviating from a longstanding practice?
BIR ends audit freeze: New rules in motion
by Allyson Anne Flomar - February 24, 2026 - 12:00am
The Bureau of Internal Revenue lifted the nationwide suspension of tax audits and field operations on Jan. 27 2026 through Revenue Memorandum Circular 8-2026, ending a pause that began in November 2025...
Plugging the leaks: Curbing fraud and boosting government revenue with the enhanced eDST System
by Lovely Bangate - February 3, 2026 - 12:00am
The issuance of Revenue Regulation 28-2025 by the Bureau of Internal Revenue on Dec. 22, 2025, represents a significant leap toward the modernization of a long-outstanding tax requirement that had historically...
No shortcuts for now: Navigating input VAT recovery
by Joycee S. Martin - January 27, 2026 - 12:00am
In Philippine tax law, rules on refunds and exemptions are notoriously strict, rooted in the long-standing principle that taxes are the lifeblood of the nation and that any claim diminishing government revenue must...
Leading amid disruption: Key takeaways from KPMG’s 11th CEO outlook
by Sharon Dayoan - January 13, 2026 - 12:00am
The 11th edition of the KPMG CEO Outlook, a survey conducted with 1,350 CEOs globally between Aug. 5 and Sept. 10, 2025, provides unique insights into the mindsets, strategies and planning tactics of business leaders...
Maximizing de minimis benefits and take-home pay
by Nicole Capinpuyan - January 6, 2026 - 12:00am
The start of the new year brings encouraging news for both employers and employees when it comes to compensation and benefits.
No more audits… for now
by Mishelle Angeli Boligor - December 23, 2025 - 12:00am
One truth universally acknowledged is that taxes are the lifeblood of the nation.
Keeping up with e-invoicing
by Horace Irvinson Lope - November 25, 2025 - 12:00am
With the Philippine tax system undergoing digital transformation, Revenue Regulation 11-2025, issued by the Bureau of Internal Revenue, marks another step toward this transition.
Family matters: The future of family enterprises in the Philippines
by Jerome Andrew Garcia - November 18, 2025 - 12:00am
Family businesses play a significant role in many economies, including the Philippines.
Empowering women to lead, inspire change and thrive
by Sharon Dayoan - November 4, 2025 - 12:00am
Across generations, Filipina leaders have shown that leadership is not defined by position but by purpose.
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