Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1527587
                    [Title] => Leveling the playing field: Tax controls on political efficacy
                    [Summary] => 
Political efficacy, or the belief of a citizen that his or her individual action can impact political affairs, is often regarded as a measure of a sustainable civil society.

                    [DatePublished] => 2015-11-30 09:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1516102
                    [AuthorName] => Michael Angelo D. Adrid
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1439247
                    [Title] => Excess baggage not allowed
                    [Summary] => 
Large taxpayers, take heed: BIR is no longer interested in your excess baggage.

                    [DatePublished] => 2015-03-30 10:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1417083
                    [Title] => On taxing the compassionate and levying on altruism
                    [Summary] => 
The institution of giving has been among the championed hallmarks of humanity.

                    [DatePublished] => 2015-01-27 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1516102
                    [AuthorName] => Michael Angelo D. Adrid
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1395501
                    [Title] => CAR for sale/transfer of real property: Revisited
                    [Summary] => 
With the recent congressional inquiries on transfer of lands, it makes sense to revisit the requirement to get the Certificate Authorizing Registration (CAR).

                    [DatePublished] => 2014-11-25 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1220166
                    [AuthorName] => Chandine Kaye P. Villegas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1296727
                    [Title] => New forms, new risks?
                    [Summary] => 
The Philippines is now considered as one of the fastest growing economies in Asia.

                    [DatePublished] => 2014-03-04 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1371503
                    [AuthorName] => Jann Christopher A. Canlas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1288904
                    [Title] => Supplemental information: Is the mandatory disclosure now?
                    [Summary] => 
The income tax filing deadline for calendar year (CY) 2013 (15 April 2014) is just around the corner, and once again the individual taxpayers are confounded with the issue of whether to report income and other receipts that are tax-exempt and those that have already been subjected to final tax in the annual income tax return (ITR).

                    [DatePublished] => 2014-02-11 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1659488
                    [AuthorName] => Prince Lord S. Andres
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1286278
                    [Title] => A thinning line
                    [Summary] => 
In administrative law, rulemaking is the process that executive agencies use to promulgate regulations.

                    [DatePublished] => 2014-02-04 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439823
                    [AuthorName] => Katrina Monserrat F. Aznar
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1281070
                    [Title] => Taxes on compensation of officials employed by the United Nations
                    [Summary] => 
The Bureau of Internal Revenue (BIR) has previously issued Revenue Memorandum Circular (RMC) No. 031-13, dated 12 April 2013, which provided guidelines on the taxation of salaries and emoluments received by alien and Filipino officials of foreign governments and international organizations operating in the Philippines.

                    [DatePublished] => 2014-01-21 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1404693
                    [AuthorName] => John Dominee A. Reyes
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 974111
                    [Title] => A retreat to the antiquated ITR filing system?
                    [Summary] => 
It has long been practiced and accepted that that the Employer’s Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) substitutes for the Income Tax Return (ITR) of its employees. BIR Form No. 1604-CF, indeed, has all the information required to be reported in the employee’s ITR (BIR Form No. 1700).

                    [DatePublished] => 2013-07-16 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500166
                    [AuthorName] => Mark Nette E. Concepcion
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 921298
                    [Title] => ‘Politically-correct’ taxation
                    [Summary] => 
The Bureau of Internal Revenue (BIR) has not missed a beat in subjecting high profile industries, individual and/or juridical entities, and major transactions to tax, and to tax rules and regulations.

                    [DatePublished] => 2013-03-19 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1124651
                    [AuthorName] => Andrew James Gerard D. Ruiz
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

FORM NO

Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1527587
                    [Title] => Leveling the playing field: Tax controls on political efficacy
                    [Summary] => 
Political efficacy, or the belief of a citizen that his or her individual action can impact political affairs, is often regarded as a measure of a sustainable civil society.

                    [DatePublished] => 2015-11-30 09:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1516102
                    [AuthorName] => Michael Angelo D. Adrid
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1439247
                    [Title] => Excess baggage not allowed
                    [Summary] => 
Large taxpayers, take heed: BIR is no longer interested in your excess baggage.

                    [DatePublished] => 2015-03-30 10:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1417083
                    [Title] => On taxing the compassionate and levying on altruism
                    [Summary] => 
The institution of giving has been among the championed hallmarks of humanity.

                    [DatePublished] => 2015-01-27 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1516102
                    [AuthorName] => Michael Angelo D. Adrid
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1395501
                    [Title] => CAR for sale/transfer of real property: Revisited
                    [Summary] => 
With the recent congressional inquiries on transfer of lands, it makes sense to revisit the requirement to get the Certificate Authorizing Registration (CAR).

                    [DatePublished] => 2014-11-25 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1220166
                    [AuthorName] => Chandine Kaye P. Villegas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1296727
                    [Title] => New forms, new risks?
                    [Summary] => 
The Philippines is now considered as one of the fastest growing economies in Asia.

                    [DatePublished] => 2014-03-04 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1371503
                    [AuthorName] => Jann Christopher A. Canlas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1288904
                    [Title] => Supplemental information: Is the mandatory disclosure now?
                    [Summary] => 
The income tax filing deadline for calendar year (CY) 2013 (15 April 2014) is just around the corner, and once again the individual taxpayers are confounded with the issue of whether to report income and other receipts that are tax-exempt and those that have already been subjected to final tax in the annual income tax return (ITR).

                    [DatePublished] => 2014-02-11 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1659488
                    [AuthorName] => Prince Lord S. Andres
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1286278
                    [Title] => A thinning line
                    [Summary] => 
In administrative law, rulemaking is the process that executive agencies use to promulgate regulations.

                    [DatePublished] => 2014-02-04 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439823
                    [AuthorName] => Katrina Monserrat F. Aznar
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1281070
                    [Title] => Taxes on compensation of officials employed by the United Nations
                    [Summary] => 
The Bureau of Internal Revenue (BIR) has previously issued Revenue Memorandum Circular (RMC) No. 031-13, dated 12 April 2013, which provided guidelines on the taxation of salaries and emoluments received by alien and Filipino officials of foreign governments and international organizations operating in the Philippines.

                    [DatePublished] => 2014-01-21 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1404693
                    [AuthorName] => John Dominee A. Reyes
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 974111
                    [Title] => A retreat to the antiquated ITR filing system?
                    [Summary] => 
It has long been practiced and accepted that that the Employer’s Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) substitutes for the Income Tax Return (ITR) of its employees. BIR Form No. 1604-CF, indeed, has all the information required to be reported in the employee’s ITR (BIR Form No. 1700).

                    [DatePublished] => 2013-07-16 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500166
                    [AuthorName] => Mark Nette E. Concepcion
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 921298
                    [Title] => ‘Politically-correct’ taxation
                    [Summary] => 
The Bureau of Internal Revenue (BIR) has not missed a beat in subjecting high profile industries, individual and/or juridical entities, and major transactions to tax, and to tax rules and regulations.

                    [DatePublished] => 2013-03-19 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1124651
                    [AuthorName] => Andrew James Gerard D. Ruiz
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

abtest