Deloitte on the dot

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When two become one: Understanding post-merger VAT claims

Deloitte Philippines Tax & Legal Director Maricel Alisuag covers a recent Court of Tax Appeals ruling on the utilization of unclaimed VAT credits post merger.

Deloitte Philippines Tax & Legal Director Maricel Alisuag covers a recent Court of Tax Appeals ruling on the utilization of unclaimed VAT credits post merger.

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Boosting Philippine tourism and growth

Deloitte Philippines Tax & Legal Director Marvin Ibarra writes about Republic Act (RA) 12079, also known as the Act Creating a Value-Added Tax (VAT) Refund Mechanism for Non-Resident Tourists, and how it can drive growth in Philippine tourism.

Deloitte Philippines Tax & Legal Director Marvin Ibarra writes about Republic Act (RA) 12079, also known as the Act Creating a Value-Added Tax (VAT) Refund Mechanism for Non-Resident Tourists, and how it can drive growth in Philippine tourism.

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Sustainability agenda: Key regulations and what lies ahead

Deloitte Philippines ESG Assurance Leader Jesus Ma. Lava III and Sustainability & Emerging Assurance Manager Mariam Hazel Pugoy cover recent developments in sustainability regulations and how global frameworks are shaping local requirements.

Deloitte Philippines ESG Assurance Leader Jesus Ma. Lava III and Sustainability & Emerging Assurance Manager Mariam Hazel Pugoy cover recent developments in sustainability regulations and how global frameworks are shaping local requirements.

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Wrapping up the year: Tax compliance checklist

Deloitte Philippines Tax & Legal Director Gemma Lleva writes about essential tax compliance reminders as 2024 comes to a close.

Deloitte Philippines Tax & Legal Director Gemma Lleva writes about essential tax compliance reminders as 2024 comes to a close.

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Digitalizing tax: The next frontier

Deloitte Philippines Partner and Transfer Pricing Leader Daniel Alexander Laoh, Senior Manager Julie Ann Arreza, and Assistant Manager Sylvia Naomi Cabading write about how tax digitalization streamlines compliance and enhances strategic decision-making for businesses.

Deloitte Philippines Partner and Transfer Pricing Leader Daniel Alexander Laoh, Senior Manager Julie Ann Arreza, and Assistant Manager Sylvia Naomi Cabading write about how tax digitalization streamlines compliance and enhances strategic decision-making for businesses.

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BEPS Pillar Two: Impact on Philippine companies

Deloitte Philippines Tax & Legal Leader Carlo Navarro writes about the OECD's BEPS 2.0 Pillar Two requirements and their impact on Philippine companies.

Deloitte Philippines Tax & Legal Leader Carlo Navarro writes about the OECD's BEPS 2.0 Pillar Two requirements and their impact on Philippine companies.

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Making the case for MORE incentives

Deloitte Philippines Tax & Legal Principal Senen Quizon writes about the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) bill and its impact on taxpayers if enacted into law.

Deloitte Philippines Tax & Legal Principal Senen Quizon writes about the Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) bill and its impact on taxpayers if enacted into law.

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A new era for Philippine real property taxation

Deloitte Philippines Tax & Legal Principal Alvin Noel Saldaña writes about the Real Property Valuation and Assessment Reform Act (RPVARA) and what it means for property owners moving forward.

Deloitte Philippines Tax & Legal Principal Alvin Noel Saldaña writes about the Real Property Valuation and Assessment Reform Act (RPVARA) and what it means for property owners moving forward.

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Why due process matters in tax assessments

Deloitte Philippines Tax & Legal Partner Ronald Bernas and Director Marvin Ibarra write about the importance of due process in tax assessments, highlighting how it helps prevent undue burdens on taxpayers.

Deloitte Philippines Tax & Legal Partner Ronald Bernas and Director Marvin Ibarra write about the importance of due process in tax assessments, highlighting how it helps prevent undue burdens on taxpayers.

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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.

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.

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Understanding VAT on digital services

Deloitte Philippines Tax & Legal Partner Mary Rose Pascual and Assistant Manager Elajnah Gabrielle Guerrero write about the newly signed VAT on digital services law and its impact on affected businesses.

Deloitte Philippines Tax & Legal Partner Mary Rose Pascual and Assistant Manager Elajnah Gabrielle Guerrero write about the newly signed VAT on digital services law and its impact on affected businesses.

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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.

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.

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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.

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.

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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.

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.

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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.

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.

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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.

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.

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Real property valuations to change

Deloitte Philippines Tax & Corporate Services Senior Mary Liz Jolina Mangoba writes about the Real Property Valuation and Assessment Reform Act (RPVARA) and its impact to property owners and government agencies.

Deloitte Philippines Tax & Corporate Services Senior Mary Liz Jolina Mangoba writes about the Real Property Valuation and Assessment Reform Act (RPVARA) and its impact to property owners and government agencies.

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Embracing human sustainability

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

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

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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.

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.

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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.

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.

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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.

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.

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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 "throwaway culture" in favor of a circular economy.

Deloitte Philippines Risk Advisory Assistant Manager Shawntel Nieto writes about right-to-repair initiatives that shift the mindset away from "throwaway culture" in favor of a circular economy

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Gaming's gender gap

Deloitte Philippines Risk Advisory Leader Anna Pabellon writes about how the gaming industry can create more women-friendly environments that reflect the gaming community's diversity.

Deloitte Philippines Risk Advisory Leader Anna Pabellon writes about how the gaming industry can create more women-friendly environments that reflect the gaming community's diversity.

News

How board chairs are approaching climate change governance

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

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

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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.

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.

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The cost of a world-class performance

Deloitte Philippines Tax Director Tristan Lopez writes about the tax factors behind international performers who bring their world tours to the Philippines to explain the cost of those much sought-after tickets.

Deloitte Philippines Tax Director Tristan Lopez writes about the tax factors behind international performers who bring their world tours to the Philippines to explain the cost of those much sought-after tickets.

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Consumer products sector banking on volume and agility

Deloitte Philippines Audit & Assurance Partner Melissa Delgado writes about the consumer products sector's shift to the profitable volume playbook - including relying on Gen AI-powered analytics - to fuel growth as consumers push back against rising prices.

Deloitte Philippines Audit & Assurance Partner Melissa Delgado writes about the consumer products sector's shift to the profitable volume playbook - including relying on Gen AI-powered analytics - to fuel growth as consumers push back against rising prices.

News

Is it wise to borrow from a related party?

Deloitte Philippines Senior Manager Jackie Chua writes about the pros and cons of borrowing from a related party, taking into account the BIR's recent circular on the tax treatment of interest expenses.

Deloitte Philippines Senior Manager Jackie Chua writes about the pros and cons of borrowing from a related party, taking into account the BIR's recent circular on the tax treatment of interest expenses.

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Opportunities and challenges for telcos in 2024

Deloitte Philippines Risk Advisory Partner Third Lava writes about the challenges and opportunities facing telcos in a post-pandemic, increasingly digital world.

Deloitte Philippines Risk Advisory Partner Third Lava writes about the challenges and opportunities facing telcos in a post-pandemic, increasingly digital world.

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The 411 on retirement benefits

Deloitte Philippines Senior Manager Kristine Casa-Siervo clears up some of the questions employers and retiring employees have about the taxation of retirement benefits and related expenses.

Deloitte Philippines Senior Manager Kristine Casa-Siervo clears up some of the questions employers and retiring employees have about the taxation of retirement benefits and related expenses.

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Work with wonder and 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.

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.

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Taxing the digital frontier: Comply or face exclusion

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.

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.

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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.

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.

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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.

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.

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Boards and the trust agenda

Deloitte Philippines Managing Partner & CEO Eric Landicho writes about considerations and issues that can help guide boards' discussions around their role in pursuing their organization's trust agenda.

Deloitte Philippines Managing Partner & CEO Eric Landicho writes about considerations and issues that can help guide boards' discussions around their role in pursuing their organization's trust agenda.

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Adopting generative AI outside of a regulatory framework

Deloitte Philippines Risk Advisory Leader Anna Pabellon writes about considerations leaders in the financial services sector should keep in mind as they continue adopting generative AI with an eye towards future regulatory requirements.

Considerations when establishing a governance framework for generative AI

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Ending the year on a compliant note

Deloitte Philippines Tax Assistant Manager Candy Bravo writes about some of the regulatory compliance requirements taxpayers should keep in mind as we transition to 2024

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Corporate gift-giving done right

Deloitte Philippines Forensic Leader Neal Ysart writes about guidelines and best practices when giving gifts to people within one's professional network

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This or that, VAT or not

Deloitte Philippines Tax & Corporate Services Assistant Manager Kenneth Manalo writes about the evolving rules regarding the payment of, and incentives surrounding, value-added tax following the enactment of the CREATE Act.

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Lessons from manufacturing's digital transformation

Deloitte Philippines Audit & Assurance Partner Jenny Menes writes about lessons learned from the digital transformation journey of global manufacturers, including what actions organizations should focus on to accelerate progress

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You've got mail

Deloitte Philippines Tax Director Myra Torres writes about two new electronic options that the BIR has opened up to taxpayers in an effort to ease the burden of compliance

The BIR enhances digital services for ease of compliance

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Small steps that lead to bold moves

Deloitte Philippines Risk Advisory Partner Jess Lava writes about the small wins business leaders may want to prioritize to successfully execute on their transformational changes.

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When paying taxes, the simpler the better

Deloitte Philippines Tax Senior Manager Aiza Llever writes about the Ease of Paying Taxes (EOPT) Act, which aims to simplify the Philippines' overly complicated tax compliance system.

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Is the grass greener on green lanes?

Deloitte Philippines Tax Assistant Manager Marga Maranan writes about the 'green lanes' established by the Board of Investments to fast-track investments that align with the government's priorities.

Deloitte Philippines Tax Assistant Manager Marga Maranan writes about the 'green lanes' established by the Board of Investments to fast-track investments that align with the government's priorities.

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Implementing targeted cybersecurity strategies

Deloitte Philippines Risk Advisory Leader Anna Pabellon writes about geo-specific trends in cyber threats to help leaders craft smarter, more targeted cybersecurity strategies

Deloitte study looks into geo-specific trends in cyber threats to help leaders craft smarter, more targeted cybersecurity strategies

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Tax refund, anyone?

Deloitte Philippines Tax Senior Manager Fred Merto writes about the factors that bog down the Philippines' tax refund process and what can be done to ease the burden on taxpayers

A look at the factors that bog down the local tax refund process and what can be done to ease the burden on taxapayers