Deloitte Philippines perspectives

Article

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.

Article

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.

Article

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.

Article

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.

Article

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.

Article

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.

Article

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

Article

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.

News

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.

News

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.

News

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.

Article

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. 

Article

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. 

Article

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.

Article

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.

News

Deloitte Philippines signs MOA with PUP

As part of its WorldClass program, Deloitte Philippines signed a MOA with the country's largest state university, Polytechnic University of the Philippines, in support of the success of PUP students and alumni.

As part of its WorldClass program, Deloitte Philippines signed a MOA with the country's largest state university, Polytechnic University of the Philippines, in support of the success of PUP students and alumni.

Article

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. 

Article

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.

Article

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.

Article

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

Article

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

Article

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

Article

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.

Article

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

Article

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

Article

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. 

Article

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. 

Article

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

News

Deloitte Philippines named Transfer Pricing Firm of the Year for fifth time

At the ITR Asia-Pacific Tax Awards 2023, Deloitte Philippines is named Transfer Pricing Firm of the Year for the fifth time; all other Deloitte SEA TP practices earn title within their respective jurisdictions

Deloitte Philippines named Transfer Pricing Firm of the Year for fifth - and fourth consecutive - time

Article

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