For every examinee who spent months reviewing, solving practice problems, and preparing for the accountancy board examination, seeing a name on the list of passers marks a deeply meaningful milestone.

Calling someone a “freelancer,” “consultant,” or “service provider” does not automatically make that person an independent contractor. Under Philippine law, worker classification depends on the actual ...

Preparing a General Information Sheet (GIS) involves more than updating last year’s form. The report provides the Securities and Exchange Commission (SEC) with information about a corporation’s ...

Executive SummaryA BIR tax audit can move faster and more smoothly when your records are complete, organized, and easy to explain. Under the BIR’s current audit framework, taxpayers may be asked to ...

Section 235 limits BIR income tax exams to once a year, with five exceptions. See the 2026 one-eLA rule and what to do if you ...

Generally, a company should not be subjected to multiple regular tax audits covering the same taxable year. However, certain exceptions are allowed under Philippine tax laws. Section 235 of the ...