De Guzman, Pascual & Associates, CPAs

De Guzman, Pascual & Associates, CPAs DGPA is a dynamic & business oriented consulting company that provides package of compliance services

๐Ÿ“ข ๐…๐ข๐ฅ๐ข๐ง๐  ๐ฒ๐จ๐ฎ๐ซ ๐€๐ง๐ง๐ฎ๐š๐ฅ ๐ˆ๐ง๐œ๐จ๐ฆ๐ž ๐“๐š๐ฑ ๐‘๐ž๐ญ๐ฎ๐ซ๐ง (๐€๐ˆ๐“๐‘)? ๐‡๐ž๐ซ๐ž ๐š๐ซ๐ž ๐ฌ๐จ๐ฆ๐ž ๐ญ๐ก๐ข๐ง๐ ๐ฌ ๐ฒ๐จ๐ฎ ๐ฌ๐ก๐จ๐ฎ๐ฅ๐ ๐ซ๐ž๐ฆ๐ž๐ฆ๐›๐ž๐ซ!As the AITR filing deadline gets...
28/03/2026

๐Ÿ“ข ๐…๐ข๐ฅ๐ข๐ง๐  ๐ฒ๐จ๐ฎ๐ซ ๐€๐ง๐ง๐ฎ๐š๐ฅ ๐ˆ๐ง๐œ๐จ๐ฆ๐ž ๐“๐š๐ฑ ๐‘๐ž๐ญ๐ฎ๐ซ๐ง (๐€๐ˆ๐“๐‘)? ๐‡๐ž๐ซ๐ž ๐š๐ซ๐ž ๐ฌ๐จ๐ฆ๐ž ๐ญ๐ก๐ข๐ง๐ ๐ฌ ๐ฒ๐จ๐ฎ ๐ฌ๐ก๐จ๐ฎ๐ฅ๐ ๐ซ๐ž๐ฆ๐ž๐ฆ๐›๐ž๐ซ!

As the AITR filing deadline gets closer, itโ€™s important to stay informed and prepared to avoid last-minute stress, penalties, and errors. โœ…

๐Ÿ—“๏ธ Know the deadline and file on time
๐Ÿ’ป Use the correct electronic filing platform
๐Ÿ’ณ Be aware of your available payment options
๐Ÿ“„ Prepare and submit complete attachments
โš ๏ธ Know the possible penalties

A little preparation now can save you time, money, and worry later. Stay compliant and file with confidence!

๐Ÿ“ฉ Need help with your AITR filing? Send us a message โ€” weโ€™re here to assist you.

For Fiscal Quarter ending February 28, 2026!Time to take action! โณ Begin your tax preparation now to ensure a smooth fil...
23/03/2026

For Fiscal Quarter ending February 28, 2026!

Time to take action! โณ Begin your tax preparation now to ensure a smooth filing process and avoid any penalties!โœ๏ธ

๐ŸŒธ ๐‘ช๐’†๐’๐’†๐’ƒ๐’“๐’‚๐’•๐’Š๐’๐’ˆ ๐‘ฐ๐’๐’•๐’†๐’“๐’๐’‚๐’•๐’Š๐’๐’๐’‚๐’ ๐‘พ๐’๐’Ž๐’†๐’โ€™๐’” ๐‘ด๐’๐’๐’•๐’‰! ๐ŸŒธThis month, we honor the strength, resilience, and achievements of women eve...
13/03/2026

๐ŸŒธ ๐‘ช๐’†๐’๐’†๐’ƒ๐’“๐’‚๐’•๐’Š๐’๐’ˆ ๐‘ฐ๐’๐’•๐’†๐’“๐’๐’‚๐’•๐’Š๐’๐’๐’‚๐’ ๐‘พ๐’๐’Ž๐’†๐’โ€™๐’” ๐‘ด๐’๐’๐’•๐’‰! ๐ŸŒธ

This month, we honor the strength, resilience, and achievements of women everywhereโ€”leaders, professionals, entrepreneurs, mothers, mentors, and changemakers who continue to shape industries, communities, and the future.

At De Guzman, Pascual & Associates CPAs, we proudly celebrate the women in our firm and beyond who contribute their expertise, passion, and leadership in accounting, business, and every field they pursue.

โœจ ๐‘ฌ๐’Ž๐’‘๐’๐’˜๐’†๐’“๐’†๐’… ๐‘พ๐’๐’Ž๐’†๐’. ๐‘บ๐’•๐’“๐’๐’๐’ˆ๐’†๐’“ ๐‘ฉ๐’–๐’”๐’Š๐’๐’†๐’”๐’”๐’†๐’”. ๐‘ฉ๐’“๐’Š๐’ˆ๐’‰๐’•๐’†๐’“ ๐‘ญ๐’–๐’•๐’–๐’“๐’†๐’”.

Let us continue to recognize, support, and uplift the incredible contributions of womenโ€”not only this month, but every day. ๐Ÿ’œ

Stay Updated for our BIR TAX REMINDERS๐Ÿ“ฒFor more concerns kindly message us WE GOT YOUR BACK ...
13/03/2026

Stay Updated for our BIR TAX REMINDERS๐Ÿ“ฒ

For more concerns kindly message us WE GOT YOUR BACK

Tax deadline is comingโฐโฐGentle reminder, business owners! Have you checked your tax deadlines?Let's avoid unnecessary pe...
10/03/2026

Tax deadline is comingโฐโฐ
Gentle reminder, business owners! Have you checked your tax deadlines?

Let's avoid unnecessary penaltiesโŒโŒ

Friendly Reminder Ka-taxpayersโฐโฐMake sure your documents are complete๐Ÿค—For more inquires kindly message our page for your...
09/03/2026

Friendly Reminder Ka-taxpayersโฐโฐ
Make sure your documents are complete๐Ÿค—

For more inquires kindly message our page for your concerns!!

Hello taxpayers!๐Ÿ‘‹๐Ÿ‘‹E-sales is waving! This is your reminder to check your deadlinesโœŠ
06/03/2026

Hello taxpayers!๐Ÿ‘‹๐Ÿ‘‹
E-sales is waving! This is your reminder to check your deadlinesโœŠ

๐Ÿ“ข๐’๐„๐‚ ๐ˆ๐ฌ๐ฌ๐ฎ๐ž๐ฌ ๐๐ž๐ฐ ๐†๐ฎ๐ข๐๐ž๐ฅ๐ข๐ง๐ž๐ฌ ๐Ÿ๐จ๐ซ ๐Ž๐ง๐ž ๐๐ž๐ซ๐ฌ๐จ๐ง ๐‚๐จ๐ซ๐ฉ๐จ๐ซ๐š๐ญ๐ข๐จ๐ง๐ฌ (๐Ž๐๐‚๐ฌ) The Securities and Exchange Commission (SEC) has released...
03/03/2026

๐Ÿ“ข๐’๐„๐‚ ๐ˆ๐ฌ๐ฌ๐ฎ๐ž๐ฌ ๐๐ž๐ฐ ๐†๐ฎ๐ข๐๐ž๐ฅ๐ข๐ง๐ž๐ฌ ๐Ÿ๐จ๐ซ ๐Ž๐ง๐ž ๐๐ž๐ซ๐ฌ๐จ๐ง ๐‚๐จ๐ซ๐ฉ๐จ๐ซ๐š๐ญ๐ข๐จ๐ง๐ฌ (๐Ž๐๐‚๐ฌ)

The Securities and Exchange Commission (SEC) has released updated guidelines aimed at strengthening compliance requirements for One Person Corporations (OPCs).

As your accounting partner, hereโ€™s a simplified breakdown of what this means for you:

โœ…๐Ÿ. ๐€๐ฉ๐ฉ๐จ๐ข๐ง๐ญ๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐Ž๐Ÿ๐Ÿ๐ข๐œ๐ž๐ซ๐ฌ (๐…๐จ๐ซ๐ฆ ๐จ๐Ÿ ๐€๐ฉ๐ฉ๐จ๐ข๐ง๐ญ๐ฆ๐ž๐ง๐ญ โ€“ ๐…๐€๐Ž)
โ€ข OPCs must appoint the required officers (Treasurer, Corporate Secretary, etc.)
โ€ข Submit the FAO within:
โ€“ 20 days from issuance of Certificate of Incorporation
โ€“ 5 days for any subsequent appointment
โš  Penalty for late filing: โ‚ฑ5,000 โ€“ โ‚ฑ10,000

๐Ÿ“Š๐Ÿ. ๐€๐ง๐ง๐ฎ๐š๐ฅ ๐…๐ข๐ง๐š๐ง๐œ๐ข๐š๐ฅ ๐’๐ญ๐š๐ญ๐ž๐ฆ๐ž๐ง๐ญ๐ฌ (๐€๐…๐’)
โ€ข Must be filed on SEC deadline or within 120 days from fiscal year end

Late filing (within 1 year):
Penalty ranges from โ‚ฑ5,000 up to โ‚ฑ13,500

Non-filing (beyond 1 year):
Penalty ranges from โ‚ฑ10,000 up to โ‚ฑ27,000

๐Ÿ”ŽAudit Requirement Update
โ€ข If total assets or liabilities exceed โ‚ฑ3 Million โ†’ Audited Financial Statements required (Effective for fiscal year ending on or after December 31, 2025)
โ€ข If below โ‚ฑ3 Million โ†’ Submit AFS with Statement of Managementโ€™s Responsibility (signed
under oath)

๐Ÿ’ฐ๐Ÿ‘. ๐“๐ซ๐ž๐š๐ฌ๐ฎ๐ซ๐ž๐ซโ€™๐ฌ ๐๐จ๐ง๐ ๐‘๐ž๐ช๐ฎ๐ข๐ซ๐ž๐ฆ๐ž๐ง๐ญ
If the single stockholder also acts as Treasurer:
โ€ข A surety bond must be posted
โ€ข Bond coverage: โ‚ฑ1M โ€“ โ‚ฑ5M (depending on authorized capital stock)
โ€ข If authorized capital exceeds โ‚ฑ5M โ†’ bond must equal the authorized capital
โ€ข Must be renewed every 2 years
โ€ข Must be posted within 30 days from incorporation or FAO submission (if self-appointed later)
โ— Late Posting Penalty:
โ€ข โ‚ฑ10,000 basic fine
โ€ข Plus โ‚ฑ500 per month of delay (for first violation)

โณ ๐“๐ซ๐š๐ง๐ฌ๐ข๐ญ๐จ๐ซ๐ฒ ๐๐ž๐ซ๐ข๐จ๐ & ๐’๐ฉ๐ž๐œ๐ข๐š๐ฅ ๐‚๐š๐ฌ๐ž๐ฌ
โ€ข OPCs without filed Appointment of Officers and whose single stockholder acts as Treasurer are
given 30 days from effectivity of the guidelines to comply.
โ€ข OPCs previously monitored but not yet penalized will be assessed โ‚ฑ5,000. Upon payment, this
will not be treated as a first offense.
โ€ข Pending monitoring applications will not be processed under old rules. A new monitoring request must be filed.

โš  ๐–๐ก๐ฒ ๐“๐ก๐ข๐ฌ ๐Œ๐š๐ญ๐ญ๐ž๐ซ๐ฌ
The SEC aims to strengthen transparency and accountability among OPCs. Penalties are now clearer and more strictly enforced.

If you own an OPC, now is the time to:
โœ” Review officer appointments
โœ” Check your Treasurerโ€™s bond compliance
โœ” Ensure timely AFS submission
โœ” Confirm whether audit is required
โœ” Address any pending SEC monitoring issues

๐Ÿ“ŒSource: Official SEC press release and SEC Memorandum Circular No. 10, Series of 2026.

๐Ÿ”—View the full document here: https://www.sec.gov.ph/mc-2026/sec-mc-no-10-series-of-2026/ .tab=0

Message us for a compliance check and assistance.
๐Ÿ“ฑ0919 001 8952
๐ŸŒVisit our page: dgpcpa.org
๐Ÿ“ฉEmail us: askdgpcpa.org

Letโ€™s keep your corporation compliant, protected, and penalty-free.

Another approved 9G visa for a Korean client managed by our very agile corporate team lead, Ms. Angelica Benosa. TYL for...
02/03/2026

Another approved 9G visa for a Korean client managed by our very agile corporate team lead, Ms. Angelica Benosa.

TYL for guidance โ˜๐Ÿป





โœ”๏ธDEADLINE EXTENSION: March 2, 2026Reminder to all employers and tax payers๐Ÿ“Donโ€™t leave it to the last minuteโ€”get starte...
27/02/2026

โœ”๏ธDEADLINE EXTENSION: March 2, 2026
Reminder to all employers and tax payers๐Ÿ“
Donโ€™t leave it to the last minuteโ€”get started today!"

๐Ÿ“žFor inquiries you may contact us 0919 001 8952
๐ŸŒVisit our page: dgpcpa.org
๐Ÿ“ฉEmail us: askdgpcpa.org

ยฉ๏ธCredit to the source: BIR Revenue District Office 048 West Makati

Donโ€™t forget! ๐Ÿ“ŒDeadline for submitting BIR Form 2316 is February 28.Submit early and stay stress-free! ๐Ÿ’ผโœจ ...
24/02/2026

Donโ€™t forget! ๐Ÿ“Œ
Deadline for submitting BIR Form 2316 is February 28.
Submit early and stay stress-free! ๐Ÿ’ผโœจ

23/02/2026

๐Ÿ“ข ๐—ฃ๐—”๐—”๐—ก๐—ข ๐—ž๐—จ๐— ๐—จ๐—›๐—” ๐—ก๐—š ๐—ง๐—œ๐—ก ๐—ก๐—จ๐— ๐—•๐—˜๐—ฅ ๐—ข๐—ก๐—Ÿ๐—œ๐—ก๐—˜?

Hindi na kailangang pumila nang matagal! ๐Ÿ’ปโœจ

Sa video na ito, ituturo namin ang step-by-step process kung paano kumuha ng TIN Number online sa pamamagitan ng ORUS system ng Bureau of Internal Revenue (BIR).

โœ… Sino ang dapat mag-register
โœ… Mga requirements na kailangan
โœ… Step-by-step online application guide
โœ… Important reminders para maiwasan ang delay

Perfect ito para sa mga first-time job seekers, self-employed, freelancers, at new business registrants.

๐ŸŽฅ Panoorin ang buong video at sundan ang bawat hakbang para makuha ang inyong TIN nang mabilis at maayos!

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Makati/Manila/Laguna
Sta. Rosa

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