ARTICLES
Explore our collection of informative articles designed to provide you with valuable insights into various accounting and financial topics. Whether you’re a business owner, an entrepreneur, or an individual seeking financial guidance, our articles offer expert advice to help you make informed decisions. Dive in and discover how DGPCPA can help you achieve your financial goals.

RA 12023 Simplified: How Digital Service Providers are Taxed
The Republic Act No. 12023, also known as the VAT on Digital Services Act, signed by President Ferdinand Marcos Jr.,

Strengthening Transparency: SEC Eyes Stricter Compliance for Auditors
In a decisive move to prevent corruption and protect taxpayer interests, the Securities and Exchange Commission (SEC) has proposed a

What Counts as an Allowable Business Expense?
The Bureau of Internal Revenue (BIR) provides clarification on what qualifies as an allowable or deductible business expense for tax

The Evolution of De Minimis Benefits: An Analysis of RR No. 29-2025
Executive Summary The Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 29-2025,introducing significant updates to the ceilings

Capital Markets Efficiency Promotion Act (CMEPA): Strengthening the Foundations of a More Competitive Philippine Capital Market
The Philippine government has initiated a new phase in investment and tax reform with the implementation of Republic Act No.

Is High Taxation here to stay?
This article explores the impact of high taxes in the Philippines as a means of controlling inflation and their effects