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One Tuesday night in June, I found myself lying down on a mat in a hot, candlelit room filled with people, mostly women.

Last month, the Philippine Atmospheric Geophysical and Astronomical Services Administration (PAGASA) officially announced the start of the rainy season.

Is your tax department acting as your active internal business partner? Or is it the usual compliance and transaction-based unit that most large corporations in the Philippines have?

RECENTLY, the Social Security System (SSS) issued SSS Circular 2017–006, reminding all member-employers to fulfill their responsibility to provide timely social security benefits to member-employees unable to work due to sickness, injury, childbirth or miscarriage.

Many taxpayers believe that, in a tax assessment conducted by the Bureau of Internal Revenue (BIR), even though the taxpayers submit a reply to the Preliminary Assessment Notice (PAN)

Everybody now seems to be tugging a smartphone along. It has become so ubiquitous that it has replaced the pocket watch, thermometer, radio, TV, laptop, video and sound recorder, camera and book, among others, to most.

In one of then-United States Senator and eventual President John F. Kennedy’s campaign speeches in 1960, he said,“(but) efforts and courage are not enough without purpose and direction.”

IN line with Republic Act (RA) 10754, also known as “An Act Expanding the Benefits and Privileges of Persons with Disability (PWD),” and Revenue Regulations 5-2017, the Bureau of Internal Revenue (BIR) has updated the Certificate of update of exemption, and employer and employee’s information (BIR Form 2305) and the corresponding UEE data entry and batch file validation modules, to include persons with disability (PWD) as qualified additional dependents, through the issuance of Revenue Memorandum Circular 42-2017 and 43-2017.