The Search for the Outstanding Accounting Students of the Philippines (SOASP) continues on its 28th year as P&A Foundation, ...

This Tax Alert is issued to inform covered taxpayers of the mandatory requirement to issue compliant electronic invoices on or before 31 December 2026. A Permit to Issue (PTI) Electronic Invoice is ...

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 76-2026 to announce the availability of the electronic tax clearance system (eTCS) for taxpayer-applicants ...

The Bureau of Internal Revenue (BIR) has issued Revenue Regulation (RR) No. 4-2026, which establishes a one-time tax abatement program for qualified micro taxpayers. The program allows eligible ...

Revenue recognition is a key principle in financial reporting, underpinning the integrity and comparability of financial statements across industries and global markets. Our ‘Insights into PFRS 15’ ...

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 38‑2026 implementing the requirements for taxpayers engaged in online business to post proof of BIR registration ...

When there is a BIR-issued Advisory on the unavailability of the electronic platforms; When there is justifiable reason as may be determined by the Commissioner of Internal Revenue (CIR) or his ...

The Securities and Exchange Commission (SEC) released Memorandum Circular No. 9‑2026 on 13 February 2026, outlining updated rules for the filing of annual financial statements (AFS) and the general ...

The Securities and Exchange Commission (SEC) released SEC Memorandum Circular No. 9, Series of 2026, setting the deadlines and submission requirements for Annual Financial Statements (AFS) and General ...

On January 29, 2026, the Securities and Exchange Commission (SEC) has released a comprehensive set of Frequently Asked Questions (FAQs) to guide entities in complying with the Beneficial Ownership ...

The Securities and Exchange Commission (SEC) issued Memorandum Circular No. 16, Series of 2025, titled “Adoption of Philippines Financial Reporting Standards (PFRS) on Sustainability Disclosures and ...

These guidelines are hereby issued pursuant to Article 5 of the Labor Code of the Philippines, as renumbered, and Presidential Decree No. 851, requiring employers in the private sector to pay their ...