Local and International Taxation Law

Posts focused on Local and International Taxation Law in the Philippines

Why Corporate Presidents and Treasurers Face Jail Time in BIR Criminal Cases

Corporate tax evasion cases under Section 253 NIRC: why presidents and treasurers are charged, proof issues on assessments, and compliance steps.

Why Corporate Presidents and Treasurers Face Jail Time in BIR Criminal Cases Read More »

Director and Officer Liability for Customs Fraud, Including Large-Scale Agricultural Smuggling

Customs fraud risk for importers: officer liability, agricultural smuggling as economic sabotage, penalties, forfeiture, and compliance controls.

Director and Officer Liability for Customs Fraud, Including Large-Scale Agricultural Smuggling Read More »

How to Reduce Withholding Tax on Intellectual Property Royalties under various Philippine Tax Treaties

Philippine withholding tax on royalties, treaty rates, and IPOPHL registration rules for foreign franchisors and tech licensors.

How to Reduce Withholding Tax on Intellectual Property Royalties under various Philippine Tax Treaties Read More »

Why Securing an eCAR from the BIR is Mandatory Before Updating the General Information Sheet (GIS)

Explains why a BIR eCAR is required before updating the GIS in share assignments, covering capital gains tax and documentary stamp tax compliance.

Why Securing an eCAR from the BIR is Mandatory Before Updating the General Information Sheet (GIS) Read More »

Expand your Foreign Business to the Philippines: Choosing Between a Branch and a Subsidiary Based on Tax Liability

Compare Philippine branch vs Philippine subsidiary structures and tax liability, including RHQ/ROHQ rules and Supreme Court guidance on income-generating presence.

Expand your Foreign Business to the Philippines: Choosing Between a Branch and a Subsidiary Based on Tax Liability Read More »

How the SEC’s New ₱3 Million AFS Threshold Affects You

SEC raises audit threshold to ₱3M. Learn when audited financial statements are no longer required and how the Statement of Management’s Responsibility works.

How the SEC’s New ₱3 Million AFS Threshold Affects You Read More »