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Written on January 17, 2019
By: Euney Marie J. Mata-Perez on January 17, 2019 All corporations are now required to disclose their ultimate beneficial owners. This requirement is no longer limited to publicly-listed corporations. In Securities and Exchange Commission’s (SEC) Memorandum Circular No. 17, Series of 2018, SEC has required all SEC-registered domestic corporations, both...
Written on January 11, 2019
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....
Written on January 3, 2019
By: Euney Marie J. Mata-Perez on January 3,2019. Happy new year! The year 2018 was an interesting year in the tax arena. Republic Act 10963 or the Tax Reform for Acceleration and Inclusion (Train) Law, amending the National Internal Revenue Code (Tax Code), became effective on January 1, 2018. We then...
Written on December 27, 2018
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...
Written on December 20, 2018
By: Euney Marie J. Mata-Perez on December 20, 2018 The Senate and the House of Representatives have ratified a bicameral conference committee report that harmonized provisions of tax amnesty bills (House Bills 4814 and 8554 and Senate Bill 2059 [SB 2059]) passed by both houses of Congress.
Written on December 16, 2018
By Euney Marie J. Mata-Perez on December 13, 2018 Advent is the time for giving. Thus, it is a good time to be reminded of the taxes imposed on donations and the tax benefits of making them.
Written on December 6, 2018
By: Euney Marie J. Mata-Perez on December 6, 2018 Senate Bill 1979 (in relation to House Bill 4800) proposes to impose a royalty tax on both metallic and non-metallic mining operations conducted outside mineral reservations, whether large scale or small scale, at three percent of the market value of the...
Written on November 29, 2018
By: Euney Marie J. Mata-Perez on November 29, 2018 Medical and hospitalization costs in the Philippines are not cheap and could be daunting for ordinary employees. Thus, to cover these costs, many employers obtain group health insurance plans or “health cards” for their employees or contribute to health and hospitalization...
Written on November 22, 2018
By: Euney Marie J. Mata-Perez on November 22, 2018 We are finally moving forward on the proposed general and estate tax amnesties. The Senate approved Senate Bill No. 2059 (SB 2059) on third and final reading last Nov. 19, 2019. On the other hand, the House of Representatives approved its...
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