- 1. Advisory on the Registration of CAS, CBA and/or its Components
- (Bureau of Internal Revenue)
- Created on 14 January 2021
- 2. BDB Law Foundation Chair, Atty. Benedicta Du-Baladad on the Importance of Arts in Education
- (Build a School Program)
- ... The arts are an essential component of a well-rounded education. Education in the arts teaches us to think creatively, to see the world in new and innovative ways, and to express ourselves in ways that ...
- Created on 24 April 2023
- 3. Ceremonial Turnover of the Juanita Arnedo Du School of Performing Arts at San Isidro Elementary School, Luna, Apayao
- (Build a School Program)
- ... as well as medical supplies for the clinic. Nutrition packs were also distributed as part of the Foundation's advocacy to combat malnutrition. The arts are an essential component of a well-rounded education. ...
- Created on 21 April 2023
- 4. Bridging and Building a Progressive Future
- (Company & Partner Events)
- ... risks through informed data points readily available at their fingertips. • Building a Progressive Future Because these are core components of our programs, I shall personally head this Cluster. Armed ...
- Created on 30 January 2023
- 5. INSIGHTS October Issue 2022
- (Insights)
- ... includes, but not limited to, the following activities: 1. Green Ecosystems - This covers electric vehicle (EV) assembly, manufacture of EV parts, components and systems, establishment and operations of ...
- Created on 04 December 2022
- 6. INSIGHTS November Issue 2022
- (Insights)
- ... applicable provisions of this Section and commensurate to the scale of operations in the Philippines Guiding Principles and Components of the Recovery Plan. The recovery plan shall contain the following: ...
- Created on 28 November 2022
- 7. INSIGHTS September Issue 2022
- (Insights)
- ... Court held that for purposes of VAT zero-rating under Section 108(B)(2) of the Tax Code, the claimant must establish the two components of its client’s status as a non-resident foreign corporation, namely: ...
- Created on 14 October 2022
- 8. INSIGHTS August Issue 2022
- (Insights)
- ... for purposes of VAT zero-rating under Section 108(B)(2) of the Tax Code, the claimant must establish the two components of its client’s status as a non-resident foreign corporation, namely: (1) it is not ...
- Created on 23 August 2022
- 9. INSIGHTS July Issue 2022
- (Insights)
- ... from the DOE prior to the first year of availment of the 10% Corporate Income Tax rate incentive. Manufacturers, fabricators, and suppliers of locally-produced RE equipment who import components, parts, ...
- Created on 01 August 2022
- 10. Taxability of Private Educational Institutions
- (Business Mirror)
- ... the income is actually, directly and exclusively used for educational purposes." The educational system is vital component in the economic development of any country. In the Philippines, ...
- Created on 28 June 2022
- 11. INSIGHTS January Issue 2022
- (Insights)
- ... claim for an input VAT refund. The CIR now claims that to allow the taxpayer to claim input VAT is tantamount to double recovery and unjust enrichment. Considering that the input VAT component of taxpayer ...
- Created on 31 January 2022
- 12. Welcome Foreign Corporations
- (Business Mirror)
- ... include the following: (1) general administration and planning; (2) business planning and coordination; (3) sourcing/procurement of raw materials and components; (4) corporate finance advisory services; ...
- Created on 25 January 2022
- 13. A New Global Tax Regime (2nd of 2 Parts)
- (Other Articles)
- ... as they answer. The four components of Pillar 2 are complex and have a significant overlap and it is far from clear on how they will interact. One thing is clear – it will be difficult for developing countries ...
- Created on 09 November 2021
- 14. INSIGHTS August Issue 2021
- (Insights)
- ... with respect to the accounting for significant financing component, and the treatment of uninstalled materials and land in the calculation of the percentage of completion (POC) for a period of three (3) ...
- Created on 31 August 2021
- 15. Direct and Exclusive Use in Registered Activity: Who Determines?
- (Business Mirror)
- ... the ecozone locators to reclaim input taxes through refund, when the related purchase should have been treated as zero-rated. Instead, the remedy is for the buyer to reclaim the VAT component of the purchase ...
- Created on 17 August 2021
- 16. INSIGHTS July Issue 2021
- (Insights)
- ... Revenue, CTA Case No. 9865, June 1, 2021) The right to appeal is neither a natural right nor is it a component of due process. It is a mere statutory privilege and may be exercised only ...
- Created on 11 August 2021
- 17. INSIGHTS May Issue 2021
- (Insights)
- MAY • VOL. 5 • SERIES OF 2021 INSIGHTS is a monthly publication of BDB LAW to inform, update and provide perspectives to our clients and readers on significant tax-related ...
- Created on 04 June 2021
- 18. INSIGHTS March Issue 2021
- (Insights)
- ... an adjustment to each affected component of the BSFI’s equity at the start of the relevant financial reporting period in its prudential reports.” The present Memorandum now allows a BSFI to adopt the ...
- Created on 31 March 2021
- 19. INSIGHTS February Issue 2021
- (Insights)
- ... Accounting System (CAS), Computerized Books of Accounts (CBA) and/or its components, including the Electronic Storage System (ESS), Middleware or other similar systems. RMC 14-2021, January 12, 2021 ...
- Created on 23 February 2021
- 20. INSIGHTS January Issue 2021
- (Insights)
- ... referring to accounting for significant financing component and the exclusion of land in the calculation of percentage of completion borrowing costs. SEC Memorandum Circular No. 35, Series of 2020, December ...
- Created on 25 January 2021