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It has been a while since I last went out on a date with any of my daughters. My wife and I have committed to taking our kids out on dates, but circumstances have always hindered us from doing so consistently. A couple of weeks ago, I was finally out on a date with my second daughter, doing the things she likes to do, eating the food she wants to eat and, most importantly, neither allowing me nor the past choices of her older sister to influence her.

A few weeks ago, I attended the first anniversary celebration of the Ease of Doing Business Law (Republic Act No. 11032) at the Philippine International Convention Center. RA No. 11032 was signed on May 28, 2018 and became effective on June 17, 2018. Many stakeholders and government officials were present to witness this milestone, all curious how the law has improved government services since its effectivity. Anniversaries are always nostalgic, as they force us to look back and see what has been accomplished in the past year.

THE Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 56-2019 on March 29, 2019 to align and unify the imposition of late penalties on the payment of documentary stamp tax (DST) on the original issue of shares of stocks of new corporations.

When you stroll around your neighborhood, chances are you will bump into a foreigner. They are present everywhere: in parks, malls, restaurants, and public transportation. You also encounter them in economic zones in Laguna, Cavite, Cebu, and Batangas and even in the central business districts of Makati, Oritigas, Bonifacio Global City, and Cebu. A significant number of these foreigners are here not for vacation, but as expatriate employees. There are also reports that foreigners are now employed not as executives, but as rank and file.

Bureau of Internal Revenue (BIR) Regulations prescribe the information that should be indicated on the official receipts (ORs) and invoices to substantiate expenses. The required information includes the customer’s name, address, Tax Identification Number (TIN), and business style. For noncompliance, the BIR may impose fines, penalties, and disallowance of the expense.

While waiting to board my 12-hour flight, I browsed the web through Hong Kong International Airport’s free internet stations. I searched “things to do in Amsterdam” in Google to give me an idea of what I can do in the city in my spare time. This is atypical. I normally have my itinerary all planned out, either because I am travelling with my wife—who is such a great organizer—or I had already planned out my trip due to excitement. That was not the case for this Amsterdam trip.

Our hoped-for radical changes in the processing of claims for value-added tax (VAT) refund filed with the Bureau of Internal Revenue (BIR) have seen the light of the day. Gone are the days when taxpayers would wait in vain for the acceptance or denial of their VAT refund application. Looking back, many have seen this as just a prerequisite to the true refund battle in the Court of Tax Appeals.

Last Saturday, I had my monthly checkup with my gynecologist. Unfortunately, on our way to the hospital, I slipped off the last stair in our condominium lobby. With my right foot sprained, I thought of rescheduling my checkup, as it was so difficult to walk. With a baby inside me, however, I needed to push through. I needed to ensure that she (Yes, it’s a girl!) is fine and was not harmed due to my carelessness. Thankfully, I was able to proceed with my checkup, and the baby is fine.