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                    [ArticleID] => 1516624
                    [Title] => BIR relaxes rules in Lando-hit areas
                    [Summary] => 
Typhoon Lando-affected taxpayers required to file their returns through the Bureau of Internal Revenue’s electronic system may do so manually until the full restoration of power supply and Internet connectivity in their areas.

                    [DatePublished] => 2015-10-30 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1438879
                    [AuthorName] => Kathleen A. Martin
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1415503
                    [Title] => BIR develops system for online tax filing
                    [Summary] => 
The Bureau of Internal Revenue has advised taxpayers that at least seven tax returns forms can now be submitted online through its Electronic Filing and Payment System (eFPS).

                    [DatePublished] => 2015-01-22 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1213316
                    [AuthorName] => Carlo S. Lorenciana
                    [SectionName] => Freeman Cebu Business
                    [SectionUrl] => cebu-business
                    [URL] => 
                )

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                    [ArticleID] => 1356471
                    [Title] => The Inurement Prohibition
                    [Summary] => 
“Taxation is the rule and exemption is the exception.”

                    [DatePublished] => 2014-08-12 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1711290
                    [AuthorName] => Roniel D. Muñoz
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1324329
                    [Title] => BIR clarifies stand on tax assessments
                    [Summary] => 
The Bureau of Internal Revenue reiterated that no offer of compromise on the ground of reasonable doubt shall be entertained when the tax assessment was made with basis in fact and in law.

                    [DatePublished] => 2014-05-18 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1323810
                    [Title] => Senate bill exempts sari-sari store owners, tricycle drivers from taxes
                    [Summary] => 
Farmers, fishermen, tricycle drivers and small sari-sari store owners have found an ally in Sen. Bam Aquino who has filed a bill exempting marginal income earners (MIEs) from payment of income tax.

                    [DatePublished] => 2014-05-16 14:05:29
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20140516/bam-aquino-tax-exemption.jpg
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                    [ArticleID] => 1304890
                    [Title] => BIR extends deadline for biz declaration of losses
                    [Summary] => 
BIR Commissioner Kim Henares has finally heeded the requests of  Yolanda-affected businesses to grant them more time to file their declaration of losses.

                    [DatePublished] => 2014-03-25 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1447313
                    [AuthorName] => Lalaine Jimenea
                    [SectionName] => Freeman Region
                    [SectionUrl] => region
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1218011
                    [Title] => BIR audit, a means for the country
                    [Summary] => 
Taxes are the lifeblood of the country, the key to the survival of a developing economy.

                    [DatePublished] => 2013-09-17 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439823
                    [AuthorName] => Katrina Monserrat F. Aznar
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
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                    [ArticleID] => 907656
                    [Title] => Cleared: Taxation of advances/deposits made to GPPs
                    [Summary] => 
In employing the services of a general professional partnership (GPP), its clients are at times required to deposit or advance money to be used during the period of engagement.

                    [DatePublished] => 2013-02-12 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439843
                    [AuthorName] => Katrine R. Foronda
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
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                    [ArticleID] => 902044
                    [Title] => BIR warns taxpayers of new scam
                    [Summary] => 
The Bureau of Internal Revenue on Monday warned the public of a new scam in which taxpayers are victimized by supposed agents of the agency and inform the taxpayers of their supposed tax liabilities.

                    [DatePublished] => 2013-01-28 10:27:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Nation
                    [SectionUrl] => nation
                    [URL] => 
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                (
                    [ArticleID] => 741872
                    [Title] => House wants BIR chief to explain news revenue regulation
                    [Summary] => 
The House of Representatives committee on ways and means has invited  Bureau of Internal Revenue (BIR) Commissioner Kim Jacinto Henares to a  public hearing on a revenue regulation that requires taxpayers to  provide additional detailed information on their financial position and  operations which several sectors contend to be unconstitutional and  perceive to be a violation of the right to privacy.
                    [DatePublished] => 2011-10-28 10:20:05
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => 
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                )

        )

)

REVENUE MEMORANDUM CIRCULAR NO

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                    [ArticleID] => 1516624
                    [Title] => BIR relaxes rules in Lando-hit areas
                    [Summary] => 
Typhoon Lando-affected taxpayers required to file their returns through the Bureau of Internal Revenue’s electronic system may do so manually until the full restoration of power supply and Internet connectivity in their areas.

                    [DatePublished] => 2015-10-30 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1438879
                    [AuthorName] => Kathleen A. Martin
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1415503
                    [Title] => BIR develops system for online tax filing
                    [Summary] => 
The Bureau of Internal Revenue has advised taxpayers that at least seven tax returns forms can now be submitted online through its Electronic Filing and Payment System (eFPS).

                    [DatePublished] => 2015-01-22 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1213316
                    [AuthorName] => Carlo S. Lorenciana
                    [SectionName] => Freeman Cebu Business
                    [SectionUrl] => cebu-business
                    [URL] => 
                )

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                    [ArticleID] => 1356471
                    [Title] => The Inurement Prohibition
                    [Summary] => 
“Taxation is the rule and exemption is the exception.”

                    [DatePublished] => 2014-08-12 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1711290
                    [AuthorName] => Roniel D. Muñoz
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1324329
                    [Title] => BIR clarifies stand on tax assessments
                    [Summary] => 
The Bureau of Internal Revenue reiterated that no offer of compromise on the ground of reasonable doubt shall be entertained when the tax assessment was made with basis in fact and in law.

                    [DatePublished] => 2014-05-18 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804021
                    [AuthorName] => Zinnia B. Dela Peña
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1323810
                    [Title] => Senate bill exempts sari-sari store owners, tricycle drivers from taxes
                    [Summary] => 
Farmers, fishermen, tricycle drivers and small sari-sari store owners have found an ally in Sen. Bam Aquino who has filed a bill exempting marginal income earners (MIEs) from payment of income tax.

                    [DatePublished] => 2014-05-16 14:05:29
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20140516/bam-aquino-tax-exemption.jpg
                )

            [5] => Array
                (
                    [ArticleID] => 1304890
                    [Title] => BIR extends deadline for biz declaration of losses
                    [Summary] => 
BIR Commissioner Kim Henares has finally heeded the requests of  Yolanda-affected businesses to grant them more time to file their declaration of losses.

                    [DatePublished] => 2014-03-25 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1447313
                    [AuthorName] => Lalaine Jimenea
                    [SectionName] => Freeman Region
                    [SectionUrl] => region
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1218011
                    [Title] => BIR audit, a means for the country
                    [Summary] => 
Taxes are the lifeblood of the country, the key to the survival of a developing economy.

                    [DatePublished] => 2013-09-17 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439823
                    [AuthorName] => Katrina Monserrat F. Aznar
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 907656
                    [Title] => Cleared: Taxation of advances/deposits made to GPPs
                    [Summary] => 
In employing the services of a general professional partnership (GPP), its clients are at times required to deposit or advance money to be used during the period of engagement.

                    [DatePublished] => 2013-02-12 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439843
                    [AuthorName] => Katrine R. Foronda
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 902044
                    [Title] => BIR warns taxpayers of new scam
                    [Summary] => 
The Bureau of Internal Revenue on Monday warned the public of a new scam in which taxpayers are victimized by supposed agents of the agency and inform the taxpayers of their supposed tax liabilities.

                    [DatePublished] => 2013-01-28 10:27:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Nation
                    [SectionUrl] => nation
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 741872
                    [Title] => House wants BIR chief to explain news revenue regulation
                    [Summary] => 
The House of Representatives committee on ways and means has invited  Bureau of Internal Revenue (BIR) Commissioner Kim Jacinto Henares to a  public hearing on a revenue regulation that requires taxpayers to  provide additional detailed information on their financial position and  operations which several sectors contend to be unconstitutional and  perceive to be a violation of the right to privacy.
                    [DatePublished] => 2011-10-28 10:20:05
                    [ColumnID] => 133272
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => 
                    [SectionUrl] => 
                    [URL] => 
                )

        )

)

abtest