A closer look at IFRIC 21 - Levies (CAL March 2015)
One of the new interpretations that came into effect for 2014 is IFRIC 21 ‘Levies’. It was published by the IFRS Interpretations Committee (IC) in May 2013 to address diversity in practice in the recognition of the liability to pay a levy.
Tax Alert No. 25 (20 April 2015)
Alternative Mode in filing BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the Electronic Platforms of BIR