Client Advisory Letters

A publication about developments in Philippine taxation. The contents usually include latest Republic Acts, Bureau of Internal Revenue issuances, Customs regulations, Court decisions, BSP circulars, SEC circulars, Department of Justice opinions and Executive Orders relevant to Tax practice.


Latest issue

Accounting for leave credits: A deeper understanding of (PAS) 19 – Employee Benefits (CAL April 2015)

Why PAS 19? Philippine Accounting Standard (PAS) 19 applies to all types of employee benefits, although it is in the area of accounting for defined benefit pension plans that PAS 19 results in most complexity.

 

Complete issues

Accounting for leave credits: A deeper understanding of (PAS) 19 – Employee Benefits (CAL April 2015)

A closer look at IFRIC 21 - Levies (CAL March 2015)

Shift of global economic power to emerging economies set to continue (CAL February 2015)

Added de minimis benefits (CAL January 2015)

Year-end tax reminders for 2014 (CAL December 2014)

 

For previous Client Advisory Letters issues, please contact:

Lyn Golez, Tax services