BusinessWorld Online: Economy

Jun 292015
 

A few days ago, I was invited to discuss estate taxes. One of the questions proferred by viewers was whether the Philippines should repeal estate taxes. The viewer probably thought that imposing estate tax on top of the various taxes that we as taxpayers have to shoulder is a huge an imposition on our overstretched budgets.

Jun 282015
 

In a bid to boost the country’s car manufacturing sector, President Benigno S. C. Aquino III recently signed Executive Order (EO) No. 182, series of 2015, creating the Comprehensive Automotive Resurgence Strategy (CARS) Program. Prior to this new EO, EO Nos. 156 (2002) and 877-A (2010) prescribed the policies and directions governing the Motor Vehicle Development Program. To enhance these policies to further develop the domestic production of automobiles, EO No. 182 covers the manufacture not only of motor vehicles but also of motor vehicle parts.

Jun 242015
 

The burden of proof to establish entitlement to a refund lies with the claimant, who must positively show compliance with the statutory requirements provided under the Tax Code. According to existing jurisprudence [Commissioner of Internal Revenue (CIR) vs. Mirant], GR No. 171742, in claiming a refund of excess and unutilized Creditable Withholding Tax (CWT), a taxpayer is required to: 1) File the claim with the Bureau of Internal Revenue (BIR) within the two-year period from the date of payment of the tax; 2) Show on his income tax return (ITR) that the income received was declared as part of the gross income; and 3) Establish the fact of withholding via a copy of the withholding tax certificate duly issued by the withholding agent to the taxpayer showing the amount paid and the amount of tax withheld.