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21. INSIGHTS January Issue 2022: (Insights); ... claim for an input VAT refund. The CIR now claims that to allow the taxpayer to claim input VAT is tantamount to double recovery and unjust enrichment. Considering that the input VAT component of taxpayer ...; Created on 31 January 2022
22. Welcome Foreign Corporations: (Business Mirror); ... include the following: (1) general administration and planning; (2) business planning and coordination; (3) sourcing/procurement of raw materials and components; (4) corporate finance advisory services; ...; Created on 25 January 2022
23. A New Global Tax Regime (2nd of 2 Parts): (Other Articles); ... as they answer. The four components of Pillar 2 are complex and have a significant overlap and it is far from clear on how they will interact. One thing is clear – it will be difficult for developing countries ...; Created on 09 November 2021
24. INSIGHTS August Issue 2021: (Insights); ... with respect to the accounting for significant financing component, and the treatment of uninstalled materials and land in the calculation of the percentage of completion (POC) for a period of three (3) ...; Created on 31 August 2021
25. Direct and Exclusive Use in Registered Activity: Who Determines?: (Business Mirror); ... the ecozone locators to reclaim input taxes through refund, when the related purchase should have been treated as zero-rated. Instead, the remedy is for the buyer to reclaim the VAT component of the purchase ...; Created on 17 August 2021
26. INSIGHTS July Issue 2021: (Insights); ... Revenue, CTA Case No. 9865, June 1, 2021) The right to appeal is neither a natural right nor is it a component of due process. It is a mere statutory privilege and may be exercised only ...; Created on 11 August 2021
27. INSIGHTS May Issue 2021: (Insights); MAY • VOL. 5 • SERIES OF 2021 INSIGHTS is a monthly publication of BDB LAW to inform, update and provide perspectives to our clients and readers on significant tax-related ...; Created on 04 June 2021
28. INSIGHTS March Issue 2021: (Insights); ... an adjustment to each affected component of the BSFI’s equity at the start of the relevant financial reporting period in its prudential reports.” The present Memorandum now allows a BSFI to adopt the ...; Created on 31 March 2021
29. INSIGHTS February Issue 2021: (Insights); ... Accounting System (CAS), Computerized Books of Accounts (CBA) and/or its components, including the Electronic Storage System (ESS), Middleware or other similar systems. RMC 14-2021, January 12, 2021 ...; Created on 23 February 2021
30. INSIGHTS January Issue 2021: (Insights); ... referring to accounting for significant financing component and the exclusion of land in the calculation of percentage of completion borrowing costs. SEC Memorandum Circular No. 35, Series of 2020, December ...; Created on 25 January 2021
31. Create is the only choice!: (Other Articles); ... because the resulting revenue loss would be substantial. When Congress designed Citira, or in the case of Senate, the Create, each was meant to be a whole package by itself, each component carefully designed ...; Created on 11 January 2021
32. Citira: The agony of waiting: (Other Articles); ... components of the reform. Discussions on Citira started three years back and the prolonged delay in its passage has caused more damage to the economy than expected, according to some sources. The ...; Created on 11 January 2021
33. CREATE Bill’s VAT Amendments and Real Property Exemptions: (Business Mirror); ... spare parts and raw materials for the production of personal protective equipment components (e.g., coveralls, gown, surgical cap/mask and N95 mask, gloves, etc.) b. All drugs, vaccines and medical devices ...; Created on 22 December 2020
34. Beyond Liberalizing Tax Incentives Under Bayanihan 2: (Business Mirror); ... these goods are vital components in order to undertake the production of those goods previously enumerated. Since these involve incentives, the law specifically provides that the exemption from such ...; Created on 24 November 2020
35. DTI-STMO’s Authorization for Exporting Strategic Goods Begins: (Business Mirror); ... electronic components, measuring equipment and machine tools was being linked to him. Unlike Khaki, Frosch was extradited to Austria where he was criminally charged. These cases highlighted the urgency ...; Created on 04 August 2020
36. INSIGHTS May 2020: (Insights); ... d. Supplementary Receipts/Invoices issued in lieu of the Principal Receipts/Invoices e. Receipt/Invoice using the existing CAS or its Components with approved PTU or Acknowledgement Certificate (sent electronically ...; Created on 11 June 2020
37. Digital Tax in the Philippines: (Business Mirror); ... Economy Taxation Act.” The HB recognizes digital economy as a rising component of overall commerce in the country and it proposes ways to better capture the value created into the tax system. It imposes ...; Created on 26 May 2020
38. Advisory on Receipting and Invoicing Requirements: (Advisories); Created on 12 May 2020
39. ONLINE in the Time of Corona: (Business Mirror); ... Act (RA) No. 11293 (“Philippine Innovation Act”) adopts innovation (i.e., creating new ideas for improved policies, products or processes), as vital component of our development policies to promote the ...; Created on 12 May 2020
40. INSIGHTS March 2020: (Insights); ... Revenue Memorandum Circular No. 10-2020, February 6, 2020. This suspends the requirement for PTU CAS, CBA and/or components thereof. All taxpayers with pending applications for PTU CAS, ...; Created on 04 April 2020

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