P&A メールマガジン2019年6月

30 Jun 2019

2019 年1 月1 日以降開始の事業年度よりPFRS16 号:リース新基準の適用が始まります。財 務諸表(特に貸借対照表)に与える影響が大きい基準の改定です。

Clarifications on Tax Amnesty on Delinquencies

14 Jun 2019

This Tax Alert is issued to inform all concerned on the following clarifications on the implementing rules and regulations of the Tax Amnesty on Delinquencies (TAD):

P&A メールマガジン2019年5月

31 May 2019

2019 年5 月14 日にPhilippine Economic Zone Authority(以降PEZA)よりPEZA 登録企業 で働いている外国籍従業員についての情報提供についてのメモランダムが発行されました (Memorandum Circular No. 2019-016/次ページに原本写し掲載)。

Reminder on the invoicing requirements

31 May 2019

This Tax Alert is issued to remind all concerned on the meaning of “business style” required to be indicated in the official receipts and invoices.

Rules on Material Related Party Transactions for Publicly-listed Companies

10 May 2019

This accounting alert discusses the rules on reporting material related party transactions and the guidelines in drafting policies covering such transactions, as provided by Memorandum Circular No. 10 issued by the Securities and Exchange Commission (SEC).