Jan 182017
 

One may chuckle at the fact that the word “interest” is used 135 times in different parts of the Tax Code but is never defined. “Interest” as used in the Tax Code refers to: • Income earned from “deposits,” “deposit substitutes,” “trust funds” and other similar arrangements • Income generated from loans, bonds, notes, and other forms of borrowings • The additional imposition whenever a taxpayer belatedly pays a tax • Revenue received from lending activities by bank, non-bank financial intermediaries and finance companies which is subject to the gross receipts tax (GRT) of 1% to 5% depending on the remaining maturity of the underlying debt instrument, and which is subject to readjustment of tax rates under certain conditions.

Jan 172017
 

THE equities market, peso and the overall economy will remain resilient this year despite global market uncertainties, according to the Hong Kong and Shanghai Banking Corp. (HSBC), with the bank factoring into its projections strong remittances, foreign direct investment and robust domestic consumption.

Jan 162017
 

For businesses, the start of the new year means setting new goals and targets. Likewise, the Bureau of Internal Revenue (BIR) also has its own new set of plans for 2017. This year, the BIR is tasked to collect P1.829 trillion which is equivalent to 79% of the National Government’s total projected tax revenue of P2.313 trillion. Although the target amount is lower than the last year’s collection goal which was P2.025 trillion, P1.829 trillion is still undeniably an uphill challenge.