BusinessWorld Online: Economy

Apr 182016
 

Taxpayers may have finally been given two rays of hope by the Court of Tax Appeals when it comes to the applicability of deficiency and delinquency interest in tax assessments. Taxpayers under assessment are often faced with two types of interest under the Tax Code. The first, deficiency interest, is imposed on any deficiency tax due from the date prescribed for its payment until the full payment thereof. The second, delinquency interest, is imposed on the deficiency tax, or any surcharge or interest thereon on the due date appearing in the notice and demand of the BIR. Interest rates for both are at 20%.

Apr 172016
 

The pace of change within the technology sector is rapidly accelerating. Even within an industry that is accustomed to rapid waves of change, C-level executives and boards now find themselves navigating an unprecedented period of disruption and innovation. The era of cloud computing and smart mobility is bringing about change faster, more continuously and from different directions, allowing more fluid access and/or transfer of data. As a result, executives and top management are also becoming increasingly concerned about intellectual property (IP) protection and information security. This transformational force is global and highly complex, encompassing new business models, new entrants and new markets — and always with the looming prospect of next-wave technology disruptors.