QUALITY ASSURANE ULLETIN I FERUARY 2020 Edition 1paguiodumayasassoc.com/articles/QualityAssuranceBulletin-Februar… · QUALITY ASSURANE ULLETIN I FERUARY 2020 Edition 2 RECENT BUREAU

QUALITY ASSURANCE BULLETIN I FEBRUARY 2020 Edition 1


RECENT BUREAU OF INTERNAL REVENUE ISSUANCES

REVENUE MEMORANDUM ORDER NO. 6-2020: Modifies the Alphanumeric Tax Code for

Value-Added Tax pursuant to Revenue Regulations No. 10-2004 (re-imposing the Gross-Receipts

Tax on other non-bank financial intermediaries beginning January 1, 2004 which include

pawnshops) .

REVENUE MEMORANDUM ORDER NO. 7-2020: Prescribes the policies and guidelines in the

audit/investigation of cooperatives.

REVENUE MEMORANDUM CIRCULAR NO. 10-2020: Suspends the requirement for Permit to

Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or

Component(s) thereof and allowing their use subject to compliance requirement.

REVENUE MEMORANDUM CIRCULAR NO. 11-2020: Further clarifies certain issues on Tax

Amnesty on Delinquencies thereby amending and supplementing Revenue Memorandum Circular

No. 57-2019.

REVENUE MEMORANDUM CIRCULAR NO. 12-2020: Circularizes the availability of the revised

BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and

Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public

Offering)] January 2018 (ENCS)].

REVENUE MEMORANDUM CIRCULAR NO. 13-2020: Circularizes the availability of BIR Form

Nos. 1600-VT and 1600-PT January 2018 Version.

REVENUE MEMORANDUM CIRCULAR NO. 14-2020: Clarifies the taxability of the Bangko

Sentral ng Pilipinas pursuant to Republic Act No. 11211 amending Section 125 of Republic Act No.

7653 (The New Central Bank Act) and other existing laws and revenue issuances.

REVENUE MEMORANDUM CIRCULAR NO. 15-2020: Prescribes the manner on how

concerned taxpayers shall be informed of the procedures in responding to the issuance of Deficiency

Tax Assessments.

REVENUE MEMORANDUM CIRCULAR NO. 16-2020: Circularizes the availability of offline

Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.6.


SEC MEMORANDUM CIRCULAR NO. 3-2020: Notice of Regular Meetings of Stockholder/

Members.

Deadline for the submission of the Mandatory Disclosure Forms.

RECENT SECURITIES AND EXCHANGED COMMISSION ISSUANCE

REVENUE MEMORANDUM CIRCULAR NO. 17-2020: Further extends the deadline for filing/

submission of Annual Information Return of Income Taxes Withheld on Compensation and Final

Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate

of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable

Income Taxes Withheld (Expanded) (BIR Form No. 1604-E).

REVENUE MEMORANDUM CIRCULAR NO. 18-2020: Prescribes the use of old BIR Form Nos.

1604-CF and 1604-E for online filing of Annual Information Returns for Compensation, Final

Withholding Taxes and Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt

from Withholding Tax.


REVENUE MEMORANDUM ORDER NO. 6-2020

Modifies the Alphanumeric Tax Code for Value-Added

Tax pursuant to Revenue Regulations No. 10-2004

(re-imposing the Gross-Receipts Tax on other non-bank

financial intermediaries beginning January 1, 2004

which include pawnshops).

The said modification is as follows:

REVENUE MEMORANDUM ORDER NO. 7-2020

Prescribes the policies and guidelines in the audit/

investigation of cooperatives.

Cooperatives which transact business with

both members and non-members whose

accumulated reserves and undivided net savings

is more than Ten Million Pesos (₱ 10,000,000.00),

including other cooperatives with income not

related to the main/ principal business/es under

their Articles of Incorporation, shall be prioritized

for audit/investigation by the Revenue District

Offices having jurisdiction over the said

cooperatives.

The policy on the maximum workload of

thirty (30) cases per Revenue Officer shall not be

applicable to the audit of cooperatives.

The Electronic Letter of Authority

Monitoring System (eLAMS) shall be used in the

request, approval and issuance of electronic

Letters of Authority (eLAs), as well as in reporting

the accomplishments on eLAs issued.

To ensure the close monitoring of

cooperatives audited, the following reports shall

be prepared and submitted by the Revenue District

Officers to the Assistant Commissioner -

Assessment Service, Attention: The Chief, Audit

Information Tax Exemption & Incentives Division

through email address [email protected], not later

than the 10th day of each month:

Annex A

Annex B

REVENUE MEMORANDUM CIRCULAR NO.

10-2020

Suspends the requirement for Permit to Use (PTU)

Computerized Accounting System (CAS), Computerized

Books of Accounts (CBA) and/or Component(s)

thereof and allowing their use subject to compliance

requirement.

All taxpayers with pending applications for

PTU CAS, CBA, and/or Components thereof

which were filed with the National Accreditation

Board (NAB) and were assigned to the Technical

Working Group (TWG) for evaluation as of the

effectivity of the Circular, shall be allowed to use

such CAS, CBA, and/or Components thereof, in

the absence of the required PTU, provided that

the following shall be submitted by the taxpayer to

the TWG Secretariat of the Revenue District

Office (RDO)/Large Taxpayers (LT) Office where

they are registered under Revenue Memorandum

Circular (RMC) No. 49-2019:

a. A duly accomplished and notarized

Sworn Statement with attached

Summary of System Description, Com-

mercial Invoice/Receipts Document

Description, Forms/Records and

Reports Specification executed and

signed by the taxpayer/company’s

authorized representative/s, including

the Special Power of Attorney, Board

Resolution or Secretary’s Certificate

stating such authority;


b. Sample print copy of system-generated

Principal and Supplementary Receipts/

Invoices as defined under Section 2 of

Revenue Regulations (RR) No

18- 2012 showing compliance with RR

No. 16-2018, if applicable; and

c. Sample print copy of system-generated

Books of Accounts such as but not

limited to General Journal, General

Ledger, Sales Journal, Purchase

Journal, Inventory Book, Cash Receipts

Book and Cash Disbursements Book

reflecting the mandatory fields stated in

RR No. 9-2009, if applicable.

In the absence of the required PTU, an

“Acknowledgement Certificate” following the

prescribed format shall be prepared and issued by

the TWG Secretariat of the RDO/LT Office where

the taxpayer is registered. The said Certificate

must be issued within three (3) working days from

receipt of the abovementioned requirements with a

Control Number which shall be indicated or

reflected on the face of the principal and/or

supplementary receipts/invoices to be generated

from the systems in order to authorize the use of

such receipts/invoices.

In case the taxpayer opted to maintain

Loose-leaf Books of Accounts, the application of

such shall be continuously processed by the RDO

having jurisdiction over such taxpayer pursuant to

RMC No. 68-2017.

All CAS, CBA, and/or Components thereof

used sans the required PTU shall be subject to

post-evaluation to check compliance with existing

revenue issuances. Such evaluation may be done

simultaneous with the audit of the Books of

Accounts and other accounting records of the

taxpayer pursuant to a Letter of Authority. A

separate revenue issuance shall be issued relative

to the post-evaluation in coordination with the

Assessment Service of the BIR.

All pending applications for PTU CAS/

CBA, and/or Components thereof that have

undergone system demonstration are covered

under this Circular. Hence, the dockets including

the findings, shall be turned over by the NAB to

the respective TWG of the RDO/LT Office having

jurisdiction over the taxpayer’s place of business,

for validation during post-evaluation.

In case of any system enhancement/

modification and/or upgrade of CAS/CBA and/or

Components thereof and if such will result in the

change of version number and/or systems

release, the taxpayer shall inform in writing the

TWG Secretariat of the RDO/LT Office where they

are registered. A matrix showing the comparative

changes of the current and upgraded system shall

be submitted, together with the letter

notification.


11-2020

Further clarifies certain issues on Tax Amnesty on

Delinquencies thereby amending and supplementing

Revenue Memorandum Circular No. 57-2019.

The tax liabilities covered by the Final

Assessment Notice (FAN)/Formal Letter of

Demand (FLD) or Final Decision on Disputed

Assessment (FDDA), which was timely protested

or disputed, but such protest to the FAN/FLD or

appeal to the FDDA, as the case may be, was

withdrawn at any time on or before April 23, 2020

are considered delinquent account qualified for

Tax Amnesty, provided that the delinquent

account pertains to taxable year 2017 and prior

years.

The effect of the withdrawal of the protest

or appeal to the FAN/FLD or FDDA, respectively,

is that as if no protest or appeal was filed, and

therefore, the assessment contained therein

becomes final and executory thereby delinquent,

upon the lapse of the thirty (30)-day period,

reckoned from receipt of such FAN/FLD or FDDA,

within which to file a protest or appeal, as the

case may be.

Continuation.. Continuation..


In such case, the FAN/FLD or FDDA,

whose protest or appeal was subsequently

withdrawn, should have been received at the

latest, on March 25, 2019, to be considered

delinquent on or before April 24, 2019.

The tax liabilities covered by the Final

Assessment Notice (FAN)/Formal Letter of

Demand (FLD) or Final Decision on Disputed

Assessment (FDDA), which was timely protested

or disputed, but such protest to the FAN/FLD or

appeal to the FDDA, as the case may be, was

withdrawn at any time on or before April 23, 2020

are considered delinquent account qualified for

Tax Amnesty, provided that the delinquent account

pertains to taxable year 2017 and prior years. The

effect of the withdrawal of the protest or appeal to

the FAN/FLD or FDDA, respectively, is that as if no

protest or appeal was filed, and therefore, the

assessment contained therein becomes final and

executory thereby delinquent, upon the lapse of

the thirty (30)-day period, reckoned from receipt of

such FAN/FLD or FDDA, within which to file a

protest or appeal, as the case may be. In such

case, the FAN/FLD or FDDA, whose protest or

appeal was subsequently withdrawn, should have

been received at the latest, on March 25, 2019, to

be considered delinquent on or before April 24,

2019.

The following are the instances wherein

the protest to the FAN/FLD or appeal to the

FDDA are considered invalid, making the

assessment final and executory and therefore,

delinquent:

a. The protest to FAN/FLD was filed

beyond 30 days from receipt of the

FAN/FLD;

b. The appeal to FDDA was filed be-

yond 30 days from receipt of the

FDDA;

c. The protest to FAN/FLD was not

filed with the duly authorized repre-

sentative of the Commissioner of

Internal Revenue (CIR) who signed

the FAN/FLD;

d. The appeal to the FDDA was not

filed with the Office of CIR;

e. The protest/appeal failed to state

the applicable law, rules and

regulations or jurisprudence on

which it is based;

f. The request for reinvestigation did

not specify the newly discovered or

add evidence which the taxpayer

intends to present as required in a

valid protest.

An invalid protest or appeal does not

toll the running of the 30-day

prescriptive period to file such protest

or appeal. Accordingly, the assessment

becomes final and executory after the

lapse of such 30-day prescriptive

period, reckoned from receipt of the

FAN/FLD or FDDA.


12-2020

Circularizes the availability of the revised BIR Form No.

2552 [Percentage Tax Return (For Transactions

Involving Shares of Stocks Listed and Traded Through

the Local Stock Exchange (LSE) or Through Initial and/

or Secondary Public Offering)] January 2018 (ENCS).

The revised manual return is available

under BIR Forms-VAT/Percentage Tax Returns

Section of the BIR website (www.bir.gov.ph).

However, it is not yet available in the Electronic

Filing and Payment System (eFPS) and Electronic

Bureau of Internal Revenue Forms (eBIRForms).

Thus, eFPS/eBIRForms filers shall continue to

use the existing BIR Form No. 2552 in the eFPs

and in the Offline eBIRForms Package v7.5 in

filing the return. Once the form is available in

eFPS or is already included in the new Offline

BIRForms Package, a revenue issuance shall be

released to announce the availability of the

revised return.

Continuation.. Continuation..


Manual filers shall download and print the PDF

version of the form and completely fill out all

applicable fields. Otherwise, said filers shall be

subjected to penalties under Sec. 250 of the Tax

Code, as amended. Payment of the tax due,

thereon, if any, for manual and eBIRForms filers

shall be made thru:

a) Manual Payment

Authorized Agent Bank (AAB)

located within the territorial

jurisdiction of the Revenue

District Office (RDO) where the

broker or issuer is registered; or

In places where there are no

AABs, the return shall be filed

and the tax due shall be paid

with the concerned Revenue

Collection Officer under the

jurisdiction of the RDO using the

Mobile Revenue Collection

Officer System facility.

b) Online Payment

Thru GCash mobile payment;

LandBank of the Philippines

(LBP) Linkbiz Portal - for

taxpayers who have ATM

account with LBP and/or holders

of Bancnet ATM/Debit Card

Development Bank of the

Philippines Tax Online – for

taxpayers who are holders of

Visa/MasterCard credit card

and/or ATM/Debit Card

Union Bank Online Web and

Mobile Payment Facility – for

taxpayers who have account

with Union Bank.


13-2020

Circularizes the availability of BIR Form Nos. 1600-

VT and 1600-PT January 2018 Version.

The revised manual returns are already

available in the BIR website (www.bir.gov.ph)

under the BIR Forms-Payment/Remittance

Forms Section. However, the returns are not yet

available in the Electronic Filing and Payment

System (eFPS) and Electronic Bureau of

Internal Revenue Forms (eBIRForms). Thus,

eFPS/eBIRForms filers shall continue to use the

existing BIR Form No. 1600 in the eFPS and in

the Offline eBIRForms Package v7.5 in filing

their tax return. Once the forms are available in

the eFPS or are already included in the new

Offline BIR Package, a revenue issuance shall

be released to announce the availability of the

returns.

Manual filers shall download and print the

PDF version of the form and completely fill-out

the applicable fields. Otherwise, said filers shall

be subjected topenalties under Sec. 250 of the

Tax Code, as amended. Payment of the tax due

thereon, if any, for manual and eBIRForms filers

shall be made thru:

a. Manual Payment

Authorized Agent Bank (AAB)

located within the territorial

jurisdiction of the Revenue

District Office (RDO) where

the taxpayer is registered; or

In places where there are no

AABs, the return shall be filed

and the tax due shall be paid

with the concerned Revenue

Collection Officer under the

jurisdiction of the RDO using

the Mobile Revenue Collection

Officer System facility.

Continuation..


b. Online Payment

Thru GCash Mobile Payment;

Landbank of the Philippines

(LBP) Linkbiz Portal - for

taxpayers who have ATM

account with LBP and/or holders

of Bancnet ATM/Debit Card;

Development Bank of the

Philippines Tax Online - for

taxpayers who are holders of

VISA/Master Credit Card and/or

Bancnet ATM/Debit Card; or

Union Bank Online Web and

Mobile Payment Facility - for

taxpayers who have account

with Union Bank.

REVENUE MEMORANDUM CIRCULAR

NO. 14-2020

Clarifies the taxability of the Bangko Sentral ng Pilipinas

pursuant to Republic Act No. 11211 amending Section

125 of Republic Act No. 7653 (The New Central Bank

Act) and other existing laws and revenue issuances.

Income/revenues of the BSP derived from

the exercise of its governmental function as provid-

ed under Revenue Regulations No. 2-2020 shall

be exempt from all national internal revenue tax-

es while all other income not considered as de-

rived from its governmental functions shall be con-

sidered as proprietary income and shall be sub-

ject to all national internal revenue taxes.

The following income derived from the exercise of

BSP’s proprietary function are subject to Income

Tax and consequently subject to Withholding Tax:

a. Income from sale of Printed Securities

– This includes, but not limited to,

income earned from printing of Security

Documents for Bureau of Immigration,

Certificates of Professional Regulation

Commission, Certificates for Technical

Education and Skills Development

Authority (TESDA), and Judicial Land

Titles;

b. Income from sale of BSP forms, such

as sale of bid forms, location maps,

and vicinity maps of the properties;

c. Sale of Scrap items – This includes

income from sale of old machinery,

cans, boxes, drums, etc., as well as,

penalty imposed for late delivery;

d. Parking fees collected for use of

parking areas by BSP tenants;

e. Income from sale of commemorative

medals;

f. Income from sale of demonetized

commemorative notes and coins;

g. Income from sale of demonetized

notes and coins;

h. Sale of corporate gifts and other

souvenir items, excluding printed

publications;

i. Rental income arising from the rental

of vault space by Presidential

Commission on Good Governance

(PCGG);

j. Rental collected/earned for the use of

BSP owned and acquired properties

and facilities therein;

k. Realized profits from assets sold

other than those provided under

paragraph II(B) of the Circular;

l. Income from sale of shredded

records;

m. Income from sale of car stickers,

security pass and other identification

paraphernalia issued to the BSP

employees and bank representatives;

n. Income from sale thru bidding/auction

of scrap and waste materials;

o. Net gain from sale thru bidding/

auction of unserviceable furniture and

equipment; and

p. Other similar income derived by the

BSP not categorically defined under

the Circular.

Continuation..


Income that are considered as derived

from the exercise of BSP’s governmental

function and are exempt from Income Tax and

consequently not subject to Withholding Tax

are specified in the Circular.

BSP is exempt from Value-Added Tax

for its revenues and receipts derived from the

exercise of essential governmental functions,

as provided under Revenue Memorandum

Circular No. 65-2008.

Pursuant to Section 199 (L) of the Tax

Code, as amended, all contracts, deeds,

documents and transactions related to the

conduct of business entered into by BSP

which require payment of Documentary Stamp

Tax shall be exempted from the payment

thereof. The exemption granted under RA No.

11211 took effect on March 6, 2019.


15-2020

Prescribes the manner on how concerned taxpayers

shall be informed of the procedures in responding to

the issuance of Deficiency Tax Assessments.

A guideline (Annex A of the Circular) shall

be furnished to the taxpayer during the Discussion

of Discrepancy.


16-2020

Circularizes the availability of offline Electronic

Bureau of Internal Revenue Forms (eBIRForms)

Package Version 7.6.

Which is currently downloadable from

www.bir.gov.ph and www.knowyourtaxes.ph.

The new Offline eBIRForms Package

now includes the January 2018 (ENCS) version

of the following forms:

a. 1700v2018 – Annual Income Tax

Return for Individuals Earning Purely

Compensation Income (Including Non

-Business/Non-Profession Income).

b. 1702MXv2018 – Annual Income Tax

Return for Corporation, Partnership

and Other Non-Individual with MIXED

Income Subject to Multiple Income

Tax Rates or with income subject to

SPECIAL/PREFERENTIAL RATE

Field validation and automated

computation on BIR Form No. 1701 [Annual

Income Tax Return for Individuals (including

MIXED income earner), Estates and Trusts] is

already implemented in the new Offline eBIR-

Forms Package.

Payment of the taxes due thereon, if any,

shall be made thru:

a. Manual Payment

Authorized Agent Bank located within

the territorial jurisdiction of the

Revenue District Office (RDO) where

the taxpayer is registered; or

In places where there are no AABs,

the return shall be filed and the tax

due shall be paid with the concerned

Revenue Collection Officer under the

jurisdiction of the RDO using the

Mobile Revenue Collection Officer

System facility.

Continuation..


b. Online Payment

Thru GCash Mobile Payment;

Landbank of the Philippines (LBP)

Link.biz Portal - for taxpayers who have

ATM account with LBP and/or holders

of Bancnet ATM/Debit Card;

Development Bank of the Philippines

Tax Online - for taxpayers who are

holders of VISA/Master Credit Card

and/or Bancnet ATM/Debit Card;

Union Bank Online Web and Mobile

Payment Facility - for taxpayers who

have account with Union Bank; or

PESONet through LPB Link.biz Portal –

for taxpayers who have account with

RCBC and Robinsons Bank.


17-2020

Further extends the deadline for filing/submission of

Annual Information Return of Income Taxes Withheld

on Compensation and Final Withholding Taxes (BIR

Form No. 1604-CF) and extends the deadline for

submission of Certificate of Compensation Payment

(BIR Form No. 2316) and Annual Information Return of

Creditable Income Taxes Withheld (Expanded) (BIR

Form No. 1604-E).

Extends the deadline for the filing/

submission of the Annual Information Return of

Income Taxes Withheld on Compensation and

Final Withholding Taxes (BIR Form No. 1604-CF),

including the Alphabetical List of Employees/

Payees from Whom Taxes Were Withheld

(alphalist) from February 28, 2020 to March 31,

2020. The BIR also extends the deadline for

submission of the Certificate of Compensation

Payment (BIR Form No. 2316) and the Annual

Information Return of Creditable Income Taxes

Withheld (Expanded) (BIR Form No. 1604-E),

together with its alphalist, to March 31, 2020.


18-2020

Prescribes the use of old BIR Form Nos. 1604-CF and

1604-E for online filing of Annual Information

Returns for Compensation, Final Withholding Taxes

and Creditable Income Taxes Withheld (Expanded)/

Income Payments Exempt from Withholding Tax.

Accordingly, the alphalists of the said

returns shall be submitted thru the existing

Alphalist Data Entry and Validation Module

Version 6.1.

In case of the issuance of an advisory

declaring the availability of the enhanced version

of the Alphalist Data Entry and Validation Module

and there are alphalists that were duly submitted

using the old version of the said data entry

module, there is no need to prepare and

re-submit the said alphalists using the enhanced

version of the module.

SEC MEMORANDUM CIRCULAR NO. 3-2020

Notice of Regular Meetings of Stockholder/

Members.

To promote good corporate governance

and the protection of minority investors, the

Commission, pursuant to its regulatory power

under Section 179(d) of Republic Act No. 11232

otherwise known as the Revised Corporation

Code of the Philippines (RCCP) and

Administrative Order No. 38, Series of 2013

resolved to issue the following rules:

(1) Written notice of regular meetings

shall be sent to all stockholders/

members of record at least

twenty-one (21) calendar days to the

date of the meeting.

Continuation..


(2) In case of postponement of stockhold-

ers'/members' regular meetings, written

notice thereof and the reason therefor

shall be sent to all stockholders/

members of record at least two (2)

weeks prior to the date of the meeting

as originally scheduled. The stockhold-

ers/members of record shall be notified

of the new schedule of the regular

meeting in accordance with the

immediately preceding paragraph.

(3) The written notice must contain all

Information and deadlines relevant to

the shareholders'/members participa-

tion in the meeting and exercise of the

right to vote remotely (in absentia or

through a proxy).

If, after due notice and hearing, the

Commission finds that any provision of this

Memorandum Circular has been violated, the

Commission may impose any or all of the

sanctions provided under Section 158 of the

RCCP.

Deadline for the submission of the Mandatory

Disclosure Forms.

NOTICE TO ALL NON-STOCK

CORPORATIONS

The deadline for the submission of the

Mandatory Disclosure Forms for Non-Stock

Corporations/Non Profit Organizations (NPOs) as

required under SEC Memorandum Circular No. 25,

series of 2019 has been moved to 31 March 2020

pursuant to the Commission En Banc Resolution

on 27 February 2020.

Please print the Mandatory Disclosure

Form (MDF), that you filled out and submitted

online and emailed back to you, attach the

Declaration/Verification Page duly signed and

notarized and submit one (1) original copy to the

Enforcement and Investment Protection

Department (EIPD), Secretariat Bldg., PICC

Complex, Roxas Blvd., Pasay City or to the

nearest SEC Extension Office on or before said

date. Only the printed copy of the accomplished

MDF form filled out and submitted online with the

Declaration/Verification page will be accepted.

Failure to submit the said MDF is a ground for

the revocation of one's Certificate of

Registration.

For guidance in complying with the

requirement to submit the new MDF, you may

click the following link: http://www.sec.gov.ph/wp

-content/uploads/2020/02/2020AMLD_FAQs.pdf

Continuation..


This bulletin is a compilation of relevant issuances, rulings and memoranda from various government agencies to

enhance the technical skills of the professional staff of Paguio, Dumayas and Associates, CPAs and is not intended to

replace the original issuances of the related government agencies.

FLOYD C. PAGUIO

Managing Partner

[email protected]

[email protected]

AILEEN P. MELCHOR

Tax Supervisor

[email protected]

KEN JOHN B. ASADON

Tax Manager

Unit 3207 Cityland Pasong Tamo Condominium, Pasong Tamo St., Barangay Pio del Pilar, Makati City

Contact us at: 950-9853/950-9854

We are a team of Certified Public Accountants, who aim to be the

accounting firm of choice for business entities in terms of:

Audit and Assurance

Taxation

Business Process Outsourcing

Management Consultancy

[email protected]

GERRY B. MAHAWAN

Tax Specialist

ANGELINA S. ABILON

Tax Specialist

[email protected]