Atty. Jep Briones CPA Law Office

26/01/2026

Join us live on Facebook for the Nationwide Launch of Registered Business Enterprises Taxpayer Service (RBETS) tomorrow, January 27, 2026 at 10:00 AM.

24/07/2025

10/01/2025

25/09/2024

na kailangang magparehistro agad sa BIR?

Reference: Sec. 5.1, Revenue Regulation 7-2024 (https://bit.ly/3TFmPdT)

11/09/2024

🔠 Word of the Day Wednesday:

Ever felt overwhelmed by financial jargons or corporate terms that sound intimidating? 🤔 Every Wednesday, let's break down technical finance and corporate terms into simple and easy-to-understand language.

This week, alamin natin kung ano nga ba ang "corporation" or "korporasyon."

Republic Act No. 11232, or the Revised Corporation Code of the Philippines, defines a corporation as an artificial being created by operation of law, having the right of succession and the powers, attributes, and properties expressly authorized by law or incidental to its existence. Based on this definition, a corporation has four attributes:

1️⃣ It is an artificial being. Ang pagiging tao o ang personalidad nito ay nagmumula sa o itinatakda ng batas.

2️⃣ It is created by operation of law. Ibig sabihin nito, hindi sapat na magkasundo lamang ang mga magpapatayo nito o ang tinatawag na incorporators upang mabuo ang isang corporation. Kailangan may batas na nagtatakda sa pagpapatayo at operasyon nito. Sa Pilipinas, ito ang Revised Corporation Code.

3️⃣ It has the right of succession. Ang buhay ng korporasyon ay hindi apektado kung ang isa sa mga stockholders o miyembro nito ay mawala o mamatay, dahil hiwalay ang personalidad nito sa mga nagmamay-ari o miiyembro ng korporasyon.

4️⃣ It has the powers, attributes and properties expressly authorized by law or incident to its existence. Maaaring pumasok ang korporasyon, gamit ang sarili nitong pangalan, sa mga kontrata at transaksyon, bumili at magbenta ng ari-arian, magsampa o sampahan ng kaso, at iba pang kapangyarihan na nakasaad sa Revised Corporation Code.

Kung gayon, maaring ilarawan ang isang korporasyon bilang isang organisasyong binubuo ng isa o mas marami pang indibidwal para patakbuhin ang isang negosyo o isulong ang isang layuning pangkawanggawa, pangrelihiyon, pang-edukasyon, pang-propesyonal, pang-kultural, panglipunan at iba pa. Sa bisa at sa mata ng batas, isa itong tao na may sariling pangalan, personalidad na hiwalay sa mga indibidwal na bumubuo nito, at kakayahang pumasok sa mga kontrata at transaksyon. Sa Pilipinas, ang mga korporasyon ay inirerehistro at nasa ilalim ng pangangasiwa ng Securities and Exchange Commission (SEC). 🏢

06/04/2024

10 DAYS LEFT!

Avoid the Rush!

With the deadline fast approaching, the BIR is reminding taxpayers to file their 2023 Annual Income Tax Return and pay the Tax Due thereon on or before April 15, 2024.

Don't know how to file your 2023 AITR? Watch our webinars to learn how.

Webinar on AITR Filing & Payment - Employees Earning Purely Compensation Income & Mixed Income Earners: https://bit.ly/EmployeesandMixedIncomeEarners

Webinar on AITR Filing & Payment - Self-Employed Individuals & SoleProprietors: https://bit.ly/SelfEmployedIndividualsandSoleProprietors

Webinar on AITR Filing & Payment - Corporations and Partnerships: To be live streamed on April 11, 2024.

02/04/2024

Calling all self-employed individuals/sole proprietors!

Join us as we conduct a free webinar via Zoom and Facebook Live on everything you need to know on how to file and pay your AITR. This April 2, 2024, we will discuss the AITR filing and payment for self-employed individuals.

The Zoom pre-registration link has reached its limit. For those who were not able to pre-register, you may still join us via Facebook live. See you there!