Technical Alerts
New criteria in determining Top Withholding Agents
This Tax Alert is issued to inform all concerned on the amended criteria in determining the Top Withholding Agents (TWAs) required to withhold 2% and 1% on purchases of services and goods, respectively.
Clarifications on Tax Amnesty on Delinquencies
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):
Reminder on the invoicing requirements
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
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).
Rules on Material Related Party Transactions for Publicly-listed Companies
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).