BusinessWorld Online: Economy

Nov 092016
 

With tagged as among the Top 10 emerging markets, many domestic companies are acquiring, merging or consolidating their businesses to expand their operations, increase market share, and maintain competitiveness, among others. Under the Philippine Tax Code, gains or losses from the sale, exchange or transfer of properties are generally subject to tax. However, no gain or loss shall be recognized in case of a tax free exchange pursuant to Section 40(C)(2) of the Tax Code.

Nov 072016
 

With less than two months before 2016 comes to an end, employers have started the tax annualization of the withholding taxes of their employees. Former President Benigno S. C. Aquino III signed Republic Act (RA) 10754 into law, an act expanding the benefits and privileges of persons with disability (PWDs). It is worth noting that this RA provided for the classification of a PWD as a dependent subject to certain qualifications, for purposes of allowing the benefactor the privilege of claiming the P25,000 exemption in computing taxable income.