Array
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                    [ArticleID] => 1512602
                    [Title] => BIR Audit Program: A guide for taxpayers
                    [Summary] => 
It has been pronounced time and again that taxes are the lifeblood of the government and so should be collected without unnecessary hindrance.

                    [DatePublished] => 2015-10-19 10:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1220166
                    [AuthorName] => Chandine Kaye P. Villegas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1424493
                    [Title] => Updates on the importer/ broker accreditation process
                    [Summary] => 
Last year, the Bureau of Customs (BOC) was confronted by challenges brought about by severe port congestion made worse by tough traffic schemes enforced by local governments in Metro Manila.

                    [DatePublished] => 2015-02-17 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500115
                    [AuthorName] => Mark Darryl A. Caniban
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1419454
                    [Title] => Tax refund: The 75-day challenge of Revenue Memorandum (RMO) No. 38-2014
                    [Summary] => 
Concerns on how undisbursed claims for tax refunds can work against the competitiveness of the Philippines as possible avenue for investment were expressed last year by several business groups.

                    [DatePublished] => 2015-02-03 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500044
                    [AuthorName] => Marjorie H. Mari
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1379840
                    [Title] => RMO No. 34-2014: An interim clarification?
                    [Summary] => 
The grant of tax exemptions to non-stock, non-profit corporations and associations under Section 30 of the Tax Code was summed up by the Supreme Court in one case as quid pro quo.

                    [DatePublished] => 2014-10-14 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1332361
                    [AuthorName] => Garizaldy H. Anteola
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1369437
                    [Title] => RMO No. 20-2013 – Obey or disobey?
                    [Summary] => 
Take a trip down memory lane and one may recall a particular issuance of the Bureau of Internal Revenue (BIR) that caused a lot of buzz among non-stock, non-profit corporations and associations.

                    [DatePublished] => 2014-09-16 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500166
                    [AuthorName] => Mark Nette E. Concepcion
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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                    [ArticleID] => 1340920
                    [Title] => Value-added audit of VAT tax returns
                    [Summary] => 
For the past years, the tax collection statistics from the Bureau of Internal Revenue (BIR) show that the collection of value-added tax (VAT) has been increasing.

                    [DatePublished] => 2014-07-01 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1489875
                    [AuthorName] => Maria Ofelia B. Galura
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1335562
                    [Title] => Enforceability and applicability of tax treaties
                    [Summary] => 
Ordinarily overlooked, the Philippines is gradually drawing the attention and interest not only of its neighbors in the Asian region, but also of large economies in Europe, America and Africa.

                    [DatePublished] => 2014-06-17 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1653333
                    [AuthorName] => Phillip M. Torres
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1302040
                    [Title] => Subpoena Duces Tecum: Compelling erring taxpayers
                    [Summary] => 
Taxes are the life-blood of the government. They are necessary to finance the operations of the government and thereby meet the demands and needs of the people. These taxes are what we have to pay in exchange for a civilized society.

                    [DatePublished] => 2014-03-18 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1111968
                    [AuthorName] => Alarice L. Yang
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 1239971
                    [Title] => Finally relieved
                    [Summary] => 
Treaties are covenants between or among sovereign states and international organizations.

                    [DatePublished] => 2013-10-01 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1111968
                    [AuthorName] => Alarice L. Yang
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 1164161
                    [Title] => Group hails BIR order
                    [Summary] => 
In response to the Bureau of International Revenue’s (BIR) latest action its campaign to promote tax and tariff efficiency, citizen group Tariff Watch commended BIR Commissioner Kim Henares’s crackdown on vehicle importation and taxation.

                    [DatePublished] => 2013-09-03 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

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)

RMO

Array
(
    [results] => Array
        (
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                (
                    [ArticleID] => 1512602
                    [Title] => BIR Audit Program: A guide for taxpayers
                    [Summary] => 
It has been pronounced time and again that taxes are the lifeblood of the government and so should be collected without unnecessary hindrance.

                    [DatePublished] => 2015-10-19 10:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1220166
                    [AuthorName] => Chandine Kaye P. Villegas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1424493
                    [Title] => Updates on the importer/ broker accreditation process
                    [Summary] => 
Last year, the Bureau of Customs (BOC) was confronted by challenges brought about by severe port congestion made worse by tough traffic schemes enforced by local governments in Metro Manila.

                    [DatePublished] => 2015-02-17 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500115
                    [AuthorName] => Mark Darryl A. Caniban
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1419454
                    [Title] => Tax refund: The 75-day challenge of Revenue Memorandum (RMO) No. 38-2014
                    [Summary] => 
Concerns on how undisbursed claims for tax refunds can work against the competitiveness of the Philippines as possible avenue for investment were expressed last year by several business groups.

                    [DatePublished] => 2015-02-03 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500044
                    [AuthorName] => Marjorie H. Mari
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1379840
                    [Title] => RMO No. 34-2014: An interim clarification?
                    [Summary] => 
The grant of tax exemptions to non-stock, non-profit corporations and associations under Section 30 of the Tax Code was summed up by the Supreme Court in one case as quid pro quo.

                    [DatePublished] => 2014-10-14 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1332361
                    [AuthorName] => Garizaldy H. Anteola
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1369437
                    [Title] => RMO No. 20-2013 – Obey or disobey?
                    [Summary] => 
Take a trip down memory lane and one may recall a particular issuance of the Bureau of Internal Revenue (BIR) that caused a lot of buzz among non-stock, non-profit corporations and associations.

                    [DatePublished] => 2014-09-16 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1500166
                    [AuthorName] => Mark Nette E. Concepcion
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1340920
                    [Title] => Value-added audit of VAT tax returns
                    [Summary] => 
For the past years, the tax collection statistics from the Bureau of Internal Revenue (BIR) show that the collection of value-added tax (VAT) has been increasing.

                    [DatePublished] => 2014-07-01 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1489875
                    [AuthorName] => Maria Ofelia B. Galura
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1335562
                    [Title] => Enforceability and applicability of tax treaties
                    [Summary] => 
Ordinarily overlooked, the Philippines is gradually drawing the attention and interest not only of its neighbors in the Asian region, but also of large economies in Europe, America and Africa.

                    [DatePublished] => 2014-06-17 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1653333
                    [AuthorName] => Phillip M. Torres
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1302040
                    [Title] => Subpoena Duces Tecum: Compelling erring taxpayers
                    [Summary] => 
Taxes are the life-blood of the government. They are necessary to finance the operations of the government and thereby meet the demands and needs of the people. These taxes are what we have to pay in exchange for a civilized society.

                    [DatePublished] => 2014-03-18 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1111968
                    [AuthorName] => Alarice L. Yang
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 1239971
                    [Title] => Finally relieved
                    [Summary] => 
Treaties are covenants between or among sovereign states and international organizations.

                    [DatePublished] => 2013-10-01 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1111968
                    [AuthorName] => Alarice L. Yang
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 1164161
                    [Title] => Group hails BIR order
                    [Summary] => 
In response to the Bureau of International Revenue’s (BIR) latest action its campaign to promote tax and tariff efficiency, citizen group Tariff Watch commended BIR Commissioner Kim Henares’s crackdown on vehicle importation and taxation.

                    [DatePublished] => 2013-09-03 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

abtest