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Tabula rasa is a Latin phrase popularly translated as “clean slate” or starting fresh. Sometimes our liabilities have become so burdensome such that, whenever an opportunity is presented to settle those liabilities, the tendency is to grab the opportunity to move forward and start anew.

It may not be obvious to many; but elections in the Philippines are manifestly not competitive. A clear symbol of that condition is the apparent permanent existence of political dynasties, composing of 100 or so families in the Philippine political setting. It may be difficult to discern whether this permanence of political dynasties is the effect or the cause of improper election practices but, just the same, it may be worthwhile to highlight what I think are the two most significant election campaign practices that make our elections not competitive.

THE Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular 93-2018 last Oct. 31 announcing the availability of the offline electronic BIR Forms (eBIRForms) Package Version 7.2.

The end of the year is fast approaching. Before we get to celebrate and revel in merrymaking this coming holiday season, you and your finance team will need to face one last fight: the year-end closing of books and complying with other reportorial requirements.

I don’t have a big social media presence.

From a brief purchase of sticky notes and pens to a food catering service contract spanning two years, the core issue of the regular supplier test is the monitoring mechanism that must be adopted, especially by companies with voluminous and diverse transactions.

I was in early primary school when I first heard the song Magic Penny.

FOR THE PAST few days, we have seen once again the spectacle of candidates filing their candidacy for elective posts in the 2019 mid-term elections.