Withholding Tax Violations: Criminalizing the Failure to Remit Deducted Employee Taxes (Philippines)
Philippine rules on withholding tax, failure to remit, and responsible corporate officer liability under NIRC Section 255 and related penalties.
Buy-Sell Agreements in Philippine Corporations: Buying Out the Heirs of a Deceased Business Partner
Explains buy-sell agreement planning in Philippine corporations, using life insurance-funded buyout terms to pay heirs and preserve control after a partner’s death.
Handling Withholding Taxes on Dividends Issued to an Estate Currently Under Judicial Settlement in the Philippines
Guidance on estate dividends and withholding tax on dividends during judicial settlement, including corporate duties, controls, and documentation.
Valuing Unlisted Corporate Shares for Estate Tax Purposes Under Bureau of Internal Revenue Rules (Philippines)
Learn how to compute estate tax valuation for unlisted shares in the Philippines using book value from audited financial statements nearest death.
Determining the Share of a Surviving Spouse in the Conjugal Partnership and the Estate (Philippines)
Guide on surviving spouse share in conjugal partnership of gains and estate settlement in the Philippines, including liquidation and inheritance.
Dealing with Zonal Values vs. Assessed Values: Calculating Fair Market Value for Inherited Land in the Philippines
Learn how heirs compute estate tax valuation for inherited land by comparing BIR zonal value and the local assessor’s schedule of market values.
Settling the Estate of a Deceased Shareholder: Transferring Corporate Ownership to Lawful Heirs (Philippines)
Learn how heirs transfer shares after a shareholder’s death: estate settlement, tax certification, and Stock and Transfer Book registration in the Philippines.
Settling the Estate of a Non-Resident Alien: Philippine Tax Rules for Offshore Business Owners
Philippine estate tax for non-resident aliens: which Philippine-situs assets (including shares in domestic corporations) are taxable and what may be exempt.
Using an Affidavit of Self-Adjudication in the Philippines: Process for a Sole Heir Claiming Shares in a Domestic Corporation
Guide to Affidavit of Self-Adjudication for a sole heir: notarization, publication, and extrajudicial settlement steps to transfer shares in a domestic corporation.
The Legal Danger of Unsettled Estates: How Unpaid Taxes Freeze Corporate Stock Transfers in the Philippines
Learn how unpaid estate tax blocks share transfers to heirs in the Stock and Transfer Book and why BIR eCAR/TCL is required for registration.
