Deloitte on the dot

Read the latest thought leadership and op-ed pieces from Deloitte professionals, as published in the weekly Deloitte on the dot column in The Manila Times

Wrapping up the year: Tax compliance checklist

Wrapping up the year: Tax compliance checklist

Digitalizing tax: The next frontier

Digitalizing tax: The next frontier

Making the case for MORE incentives

Making the case for MORE incentives

A new era for Philippine real property taxation

A new era for Philippine real property taxation

CFOs leveraging sustainability reporting for impact

Deloitte Philippines ESG Assurance Leader Jesus Lava III and Sustainability and Emerging Assurance Senior Manager Ma. Celina Anonuevo write about the SEC's updated sustainability reporting guidelines and how CFOs can leverage these developments to drive meaningful impact.

Understanding VAT on digital services

Understanding VAT on digital services

CTA ruling eases documentation burden

Deloitte Philippines Tax & Legal Senior Manager Glenn Del Rosario writes about a Court of Tax Appeals ruling that simplifies the documentation requirements for VAT refund process.

Tax compliance in the digital age

Deloitte Philippines Tax & Legal Senior Zhamen Marien Mendoza writes about BIR RR 15-2024 and its emphasis on ensuring stricter compliance with the country's tax laws for businesses.

Cruise visa waiver: Charting a course for tourism growth

Deloitte Philippines Global Employer Services Senior Manager Elizabeth Basul writes about the Bureau of Immigration's Cruise Visa Waiver Program and its impact on the country's tourism industry and economic recovery post-pandemic.

GenAI in finance: Forge ahead or follow suit?

Deloitte Philippines Assurance Leader Anna Marie Pabellon writes about how CFOs can strategically integrate gen AI into their workflows to drive significant business value.

Application of the BIR's 10-year prescriptive period

Deloitte Philippines Tax & Corporate Services Senior Marion Jasper Tagle writes about the application of the extended 10-year period for tax assessments as stipulated under Section 222 of the Tax Code.

Managing output VAT credit

Deloitte Philippines Tax & Corporate Services Senior Audrey Kaye Marquez writes about the significant revisions to output VAT on uncollected receivables introduced in BIR RR No. 3-2024 and how these may impact local businesses.

Real property valuations to change

Real property valuations to change

Embracing human sustainability

Deloitte Philippines Managing Partner Eric Landicho writes about how investing in human sustainability can future-proof and yield better outcomes for businesses.

BIR regulation vs privacy rights

Deloitte Philippines Tax & Corporate Services Senior Caryl Astillero writes about the recent ruling of the Supreme Court that nullified a Bureau of Internal Revenue regulation due to right to privacy concerns.

Learning from OFAC sanctions violations

Deloitte Forensic Philippines Leader Neal Ysart writes about the extensive reach of OFAC sanctions violations and their potential implications for companies in the Philippines.

A step toward efficiency or a hurdle?

Deloitte Philippines Tax & Corporate Services Senior Adelaine Franchesca Curativo writes about the recent update on the process for claiming tax credits or refund of excise taxes for petroleum products as outlined in BIR RMO 16-2024.

Navigating the new tax landscape with the EOPT's IRR

Deloitte Philippines Tax & Corporate Services Senior Zyphyrkyhts Pelonio writes about the significant revisions on Value Added Tax and Percentage Tax introduced in RR Nos. 3-2024 and 7-2024 and how these may impact local businesses.

Repairing our way to a circular economy

Deloitte Philippines Risk Advisory Assistant Manager Shawntel Nieto writes about right-to-repair initiatives that shift the mindset away from

Gaming's gender gap

Gaming's gender gap

Board chairs, climate change, governance

Deloitte Philippines Managing Partner & CEO Eric Landicho writes about the various ways board chairs are driving the climate agenda within their respective organizations.

Inclusion as a work in progress

Deloitte Philippines Risk Advisory Leader Anna Pabellon writes about areas where women equity is still a work in progress and what businesss leaders can do to help level the playing field.

The cost of a world-class performance

The cost of a world-class performance

Consumer products sector banking on volume and agility

Consumer products sector banks on volume and agility for growth

Is it wise to borrow from a related party?

Pros and cons of borrowing from a related party based on the BIR's latest circular on tax treatment of interest expenses

Opportunities and challenges for telcos in 2024

Opportunities and challenges for telcos in 2024

The 411 on retirement benefits

Taxation of retirement benefits and related expenses

Work with imagination

Deloitte Philippines Managing Partner & CEO Eric Landicho writes about how business leaders can operationalize the uniquely human capabilities of creativity and imagination to stay resilient and to thrive in a disrupted, volatile world of work.

Taxing the digital frontier

Deloitte Philippines Assistant Manager Hanna Saingan writes about a recent regulation from the BIR that imposes withholding tax on gross remittances made by e-marketplace operators and digital financial services providers.

On the audit committee's agenda

Deloitte Philippines Audit & Assurance Leader Lloyd Moraño writes about two developments - i.e., ESG disclosures and AI - that audit committees should focus on moving into 2024.

New year, new tax rule for cross-border services

Deloitte Philippines Tax Director Ariel Lleva writes about a Supreme Court decision that has opened the door to a new understanding of the way cross-border services are taxed by Philippine authority.

Boards and the trust agenda

Considerations to help guide boards' discussions around their role in pursuing the trust agenda