BusinessWorld Online: Economy

Oct 022016
 

IMPORTERS could once more resort to a voluntary disclosure program for errors in their Bureau of Customs (BoC) records, with a draft memorandum order for the implementation of the post-clearance audit provisions of the Customs Modernization and Tariff Act (CMTA) providing for a Prior Disclosure Program (PDP), restoring the bureau’s post-clearance audit functions.

Oct 022016
 

(First of two parts) After a long wait, the new accounting standard on leases, International Financial Reporting Standards (IFRS) 16, was finally issued by the International Accounting Standards Board (IASB) in January 2016. IFRS 16 will replace the currently used International Accounting Standards (IAS) 17, Leases. It will have a significant impact on lessees as they will be required to recognize most of their leases on their balance sheets. On the other hand, there will be little or virtually no impact for the lessors as their accounting for their lease contracts will be substantially the same.

Sep 292016
 

THE Philippine Solar Power Alliance (PSPA) has asked the Department of Energy (DoE) to resolve the issue of over-subscription to the 500-megawatt (MW) installation target set under the past administration as well as persistent questions on how the developers qualified to the guaranteed feed-in-tariff (FiT), its top official said.

Sep 282016
 

Nonstock, nonprofit educational institutions may have reason to be upbeat this school year with the issuance of Revenue Memorandum Order (RMO) No. 44-2016, excluding them from the renewal requirements of their tax exemption status. Readers may recall that in 2013, the Bureau of Internal Revenue (BIR) issued RMO No. 20-2013, requiring nonstock, nonprofit organizations under Section 30 of the National Internal Revenue Code (NIRC) to secure confirmatory BIR rulings or certificates of tax exemption by submitting an application and supporting documents for evaluation. However, this requirement was declared null and void as far as nonprofit schools were concerned when a Regional Trial Court in 2014 cited the constitutional protections enjoyed by such institutions.