The Tax Reform for Acceleration and Inclusion (TRAIN) Law, otherwise known as Republic Act No. (RA) 10963, became effective last January 1, 2018. Pursuant to this, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) 105-2017 releasing the new withholding tax table on compensation effective January 1, 2018 to December 31, 2022. Under RA 10963, those with an annual income of Php250,000 and below or approximately a monthly income of Php20,833 and be

Under Republic Act No. 10173 or the Philippine Data Privacy Act, companies which control or process (i.e. collect, record, organize, store, consolidate, modify) personal information (i.e. any information, whether recorded in a material form or not, from which the identity of an individual is apparent or can be reasonably and directly ascertained by the entity holding the information, or when put together with other information would directly and certainly identify an individu

DOLE recently published Department Circular No. 01 clarifying the applicability of Department Order No. 174 or the Rules Implementing Articles 106 to 109 of the Labor Code, as amended. Among others, the Department Circular states that: “D.O. 174, Series of 2017, applies only to trilateral relationship which characterizes contracting or subcontracting arrangement. It does not contemplate to cover information technology-enabled services involving an entire or specific business

The Supreme Court in Kimberly Clark Philippines, Inc. v. Nora Dimayuga et.al.[1] reiterated the ruling in Businessday Information Systems and Services, Inc. v. NLRC (Businessday):[2] With regard to the private respondents claim for the mid-year bonus, it is settled doctrine that the grant of a bonus is a prerogative, not an obligation, of the employer. The matter of giving a bonus over and above the workers lawful salaries and allowances is entirely dependent on the financial

To provide a simplified, informal, and inexpensive recourse for people to assert their claims without the assistance of a lawyer, A.M. No 08-8-7-SC or “The Revised Rules of Procedure for Small Claims Cases” offers a special procedure on all actions which are purely civil in nature where the claim or relief prayed for by the plaintiff is solely for payment or reimbursement of sum of money not exceeding Four hundred thousand pesos (P400,000.00), exclusive of interest and costs.

What are the activities that an RHQ / ROHQ may engage in? A. REGIONAL HEADQUARTERS (RHQ) The activities of the RHQ are limited to acting as a supervisory, communications and coordinating center for its subsidiaries, affiliates and branches in the region. It is neither allowed to derive any income from sources in the Philippines and to participate in any manner in the management of any subsidiary or branch office it might have in the Philippines nor to solicit or market goods

Under Republic Act No. 10754 or An Act Expanding The Benefits and Privileges of Persons With Disability (PWD), PWDs are given at least a twenty percent (20%) discount and exempted from the twelve percent (12%) Value Added Tax (VAT) on the following: On the fees and charges relative to the utilization of all services in hotels and similar lodging establishments; restaurants and recreation centers; On admission fees charged by theaters, cinema houses, concert halls, circuses,