RESEARCH

PUBLISHED ARTICLES

Substitution due to withdrawal (Election Law)
by Atty. Edward G. Gialogo

Through substitution, a qualified person may still run in the forthcoming May 13, 2019 elections even if he did not file his COC during the period of filing (October 11-17, 2018) prescribed by the Commission on Elections (COMELEC).

Read PDF Online


How damaged assets can reduce your income tax
Rappler by Atty. Edward G. Gialogo

Our tax laws allow casualty losses to be claimed as deduction for income tax purposes

Read More...

"TRABAHO bill"
The Daily Guardian by Atty. Edward G. Gialogo

To complement the Tax Reform for Acceleration and Inclusion law (TRAIN), the House of Representatives just passed on second reading House Bill No. 8083. It contains the Duterte administration’s 2nd tax reform package which will be known as “Tax Reform for Attracting Better and High-quality Opportunities” or “TRABAHO.”

Read PDF Online

RETROACTIVE OR NOT?
The Daily Guardian by Atty. Edward G. Gialogo

During BIR’s audit, one of the most common reasons for disallowance of an expense is the taxpayer’s failure to withhold the tax.

Read PDF Online
TRAIN Law: What does it change?
The Daily Guardian by Atty. Edward G. Gialogo

AS WE celebrated the New Year, the Tax Reform for Acceleration and Inclusion (Train) Law or Republic Act No 10963 took effect on January 1, 2018. Train overhauls the outdated National Internal Revenue Code (NIRC) which was adopted 20 years ago.

Read Part 1 Here.
Read Part 2 Here.
Read Part 3 Here.
Tax After Death
Rappler.com by Atty. Edward G. Gialogo

Usually, the heirs realize the need to pay the estate tax after years or even decades have passed from a person's death

Read More...
TAX-TRIGGERED WALK-OUTS
BY ATTY. RAINER DELA FUENTE, CPA

Last July 10, employees of the Sandiganbayan staged a mass walk-out to denounce the government’s move to tax their perks and allowances. To them, these benefits are just a way of helping them ‘get by’ on their meager salaries and should therefore be spared from taxation.

Read PDF Online
Benchmarking of Tax Liabilities
By Atty. Rainer Dela Fuente, CPA

Q: Is there a way by which the Bureau of Internal Revenue (BIR) can assess the correctness of an entity’s tax liabilities if the said taxpayer fails or refuses to submit complete and accurate financial records?

Read PDF Online



Discounting Senior Citizens
By atty. Rainer Dela Fuente, CPA

A month ago, a prominent election lawyer sued a posh hotel in Pasay City for denying him his 20% senior citizen’s discount on top of his hotel membership incentives.



Read PDF Online