By: Atty. Euney Marie J. Mata-Perez on November 5, 2026 WILL an employee working from home (WFH) in another jurisdiction give rise to a permanent establishment (PE)? The PE concept has long served as a fundamental basis in determining a State’s right to tax the business profits of a foreign...

By: Atty. Kaeth Louis C. Estrada on October 29, 2026 BUSINESSES engaged in the importation of goods are subject to applicable duties and taxes, and failure to comply with customs laws carries legal repercussions. The Bureau of Customs (BOC) has the authority to inspect and visit business establishments...

By: Atty. Lew Earvin H. Manarin on October 22, 2026 THE Bureau of Internal Revenue (BIR) has taken another step toward digitalizing tax administration with the issuance of Revenue Memorandum Circular (RMC) 98-2026 on Sept. 22. The circular prescribes guidelines for electronic invoicing under Revenue...

By: Atty. Euney Marie J. Mata-Perez on October 15, 2026 IS the Bureau of Internal Revenue (BIR) authorized to divulge tax information of any government official? Under Section 270 of the National Internal Revenue Code (Tax Code), any officer or employee of the BIR is prohibited from divulging...

By: Atty. Keshia Daniell L. Valencia on October 8, 2026 “OPLAN Kandado” is a 2009 initiative of the Bureau of Internal Revenue (BIR) to strengthen compliance with essential requirements under the National Internal Revenue Code (Tax Code), such as issuing receipts/invoices, filing of returns, declaration...

By: Atty. Kaeth Louis C. Estrada on October 1, 2026 EVERY January, many businesses renew their business permits and licenses while local government units (LGUs) impose fees and local business taxes (LBT). LGUs compute LBT on the gross sales or receipts of these businesses for the preceding calendar...