Filter insights by:
Filters applied:
Showing 8 of 371 content results
Status quo on VAT zero-rating of sales to Peza entities
TAX NOTES Status quo on VAT zero-rating of sales to Peza entities
PHILIPPINE Economic Zone Authority (Peza) issued Memorandum Circular (MC) No. 2018-003 dated March 12, announcing that the sale of goods and services to Peza entities will continue to be subject to zero percent value-added tax (VAT).
20 Mar 2018
Status quo on VAT zero-rating of sales to PEZA entities
Let's Talk Tax Status quo on VAT zero-rating of sales to PEZA entities
The Philippine Economic Zone Authority (PEZA) director-general announced that sales of goods and services to PEZA-registered entities shall continue to be subject to 0% VAT.
20 Mar 2018
Be relatable
From Where We Sit Be relatable
My eldest daughter has just finished her last set of examinations for the school year.
14 Mar 2018
Stock transfer tax for publicly listed shares
TAX NOTES Stock transfer tax for publicly listed shares
WITH the approval of Republic Act No. 10963 (TRAIN Law), the Bureau of Internal Revenue issued Revenue Regulations (RR) No. 9-2018 last Feb. 26, 2018. RR No. 9-2018 laid out the implementing rules and guidelines on imposing stock transfer tax (STT) on the transfer of shares publicly listed and traded through the local stock exchange. The RR reiterates from the TRAIN law that the STT increased from ½ of one percent to 6/10 of one percent—an increase of 1/10 of one percent—of the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged, or otherwise disposed of, which shall be paid by the seller or transferor.
13 Mar 2018
Tax amnesty to widen the tax net
Let's Talk Tax Tax amnesty to widen the tax net
The term “tax net” refers to “the mechanism for ensuring that people and companies pay their taxes.”
Edward D. Roguel
Edward D. Roguel
| 13 Mar 2018
Implementing TRAIN’s income tax provisions
TAX NOTES Implementing TRAIN’s income tax provisions
THE Bureau of Internal Revenue (BIR) recently issued Revenue Regulations (RR) No. 8-2018 implementing the rules and regulations of the new personal income tax rates under the Tax Reform for Acceleration and Inclusion Act (TRAIN) Law (Republic Act No. 10963).
08 Mar 2018
‘Tap on a keyboard and make a living’
Let's Talk Tax ‘Tap on a keyboard and make a living’
According to the October 2000 Awake! magazine article, “Is It Wise to Invest in the Stock Market?,” “the apparent ease of trading stocks online and gaining access to information previously reserved for brokers and professional traders has prompted many individual investors to take up day trading, the buying, and selling of stocks full-time.
06 Mar 2018
Destination: Unknown
Line of Sight Destination: Unknown
TRAINS – there’s something fascinating about them. Perhaps it’s the rhythm? With a pace that begins slowly, its gears clickety-clacking along the tracks, moving gently again, then clickety-clack, until the train gradually regains a state of inertia.
05 Mar 2018
Load more