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Author Archive

By: Mark Anthony P. Tamayo on January 31, 2019

Last of two parts
In last week’s article, we discussed briefly the coverage of a post clearance audit (PCA) under customs administrative order (CAO) 01-2019 and the potential issues that may be raised by the post clearance audit group (PCAG) of the Bureau of Customs (BoC).

In this article, we shall discuss other salient features under the CAO and the penalties that may be imposable during a PCA.


By: Mark Anthony P. Tamayo on January 25, 2019

(First of two parts)
The regulation on the guidelines of the Post Clearance Audit (PCA) and Prior Disclosure Program (PDP) has finally been signed by the Department of Finance (DOF)
Secretary last Jan. 9, 2019. Embodied under Customs Administrative Order (CAO) No. 01-2019, said CAO shall take effect on February 15 (30 days after its publication on January 16 at The Manila Times).


By: Euney Marie J. Mata-Perez on January 10, 2019

It is now clear that the proposed Tax Amnesty Act (TAA) will be passed soon. The report of the Bicameral Conference Committee which harmonized the provisions of the tax amnesty bills (House Bill Nos. 4814 and 8554 and Senate Bill No. 2059 [SB 2059]) has gotten the nod of both the Senate and the House of Representatives. Thus, the bill is in the final stages of enrollment and signature.


The annual yuletide festival is certainly the most joyous time of the year. Not only do we celebrate the birth of our Lord but it is also the time to reconnect with friends, acquaintances and most specially, family and relatives. It is traditionally a season of gift giving, remembering dearly people close to our hearts.


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Our office address:

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Telefax: +632 831-1297

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Euney Marie J. Mata-Perez
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Mark Anthony P. Tamayo
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