Column
Validity period of LOA
SECTION 6 of the Tax Code, as amended, authorizes the commissioner of Internal Revenue or his duly authorized representative to delegate the examination of any taxpayer for the assessment of the correct amount of tax. On the other hand, Section 13 of the same code explicitly provides that a revenue officer assigned to perform assessment functions in any district must be duly armed with a letter of authority (LOA).
Balutan’s unwavering resolve
THE earnings of the Philippine Charity Sweepstakes Office (PCSO) continue to flourish under the administration of President Duterte. As for the first quarter of 2018, the agency has already earned P15.9 billion from its lottery games.
Labor-only contracting vs labor-plus contracting
HOT in the public mind nowadays is the issue on contractualization and the differentiation between labor-only contracting and labor-plus contracting.
Merger as marriage and its commitments
IN many ways, a merger is like marriage: two independent entities agree to, for better or for worse, become one, pool their resources and begin a profitable life of operating the business together. Just like a marriage, mergers are usually intended to last forever.
Joblessness is the problem, not wages or job security
AS we joined the world in celebrating May 1 or International Labor Day, it is worth discussing the poor’s bigger problem, which is not low wages or security of tenure but widespread joblessness, and underemployment, resulting in widespread poverty.
Mobile Number Portability
The “Lifetime Cellphone Number Act” or Senate Bill (SB) 1636 “An Act Requiring Public Telecommunications Entities To Provide Nationwide Mobile Portability to Subscribers” was passed recently with a unanimous 20 affirmative votes.
Labor Day blues and hues
Labor Days have often been met with personal celebrations and public demonstrations. For some, long holidays are best enjoyed by flocking the expanse of the countryside or traditionally frolicking in the summer activities of Laboracay until the island’s recent provisional closure. For others, however, the month of May is best kicked off with marching banners and placards
to highlight the labor conditions of the work force, press for the
advancement of labor rights and call for greater workers’ benefits and wider career opportunities.
No bridge too far
Leadership guru John Maxwell said that needs start the process of finding purpose. Leaders must discover their purpose and advocacy, whether it be accidental or intentional. Maxwell used the example of Nehemiah. In the Bible, Nehemiah gave up his stable life as the king’s cupbearer to build a wall for his city precisely because he was moved by the needs of his community. The sight of his home in ruins moved him to rebuild his city and to call others to action.
Help the HAPLOS Community
HAPLOS is the community formed in 1993 by families of persons with hemophilia and some medical practitioners. It exists because there is a need for a community that can extend support to persons with hemophilia and their families. The organization was registered in 1994 as a nonprofit corporation. And this year, HAPLOS is celebrating its 25th anniversary.
Justice for PAL’s flight attendants!
ON June 15, 1998, Philippine Airlines (PAL) retrenched 5,000 of its employees, including more than 1,400 of its cabin crew personnel, to take effect on July 15, 1998. PAL adopted the retrenchment scheme allegedly to cut costs and mitigate huge financial losses as a result of a downturn in the airline industry brought about by the Asian financial crisis. During said period, PAL claims to have incurred P90 billion in liabilities, while its assets stood at P85 billion.
10 what ifs
One way of highlighting the importance and relevance of public-private partnerships (PPPs) is to imagine scenarios. Here are 10 what ifs and what if nots.
Walking your dog
Self-taught dog behaviorist Cesar Millan, the popular “Dog Whisperer,” says that, while dogs can associate words with specific objects or actions, our energy often tells them what to do. Dogs understand the human emotion through the energy we convey. By the tone of our voice, regardless of the words we say, dogs will know whether we are angry, excited or happy.
Safety on FB
While more than 2 billion people actively use the Facebook platform each month, its founder Mark Zuckerberg recently spent time at the Senate and House trying to clarify the issues related to Facebook’s privacy and data-protection policies. This comes on the heels of the scandal with Cambridge Analytica, wherein data of some 87 million Facebook users was obtained by the said analytics firm whose work included helping US President Donald J. Trump get elected in the recent polls.
‘The killing fields’
I was told that I had to visit two sites while in Phnom Penh—the Tuol Sleng Museum of Genocidal Crimes and the Killing Fields of Choeung EK. Tragically, these two sites are the most popular tourist attractions in the city (with excellent audio tours available).
The solution to CPD woes
Professional accountants understand the importance of continuous learning. However, to be compliant with the requirements of the law that learning needs to be expensive is something that we simply could not embrace. There’s a lot of clamor around the various professions to trash out the law due to absurd amounts that needs to be spent just to maintain their professional license. If they are complaining, why shouldn’t we accountants complain when we have the highest level of required Continuing Professional Development (CPD) units over a three-year rolling period?
Knowing the why in what we do
I recently took a trip to the United States to attend a Global Privacy Conference organized by the International Association of Privacy Professionals (IAPP). More than 3,500 information technology, legal and security professionals from all over the world gathered to share and listen to different speakers on how privacy laws have impacted business, both in the private and public sector.
An invitation to ‘Material Maker’
IN December 2017 I opened my first solo exhibit Strong Material at the Saturday Group Gallery. More than four months later, I am happy to announce that Material Maker, my second solo exhibition, will open at the Pinto Art Museum’s gallery on April 15.
End ‘endo’ in public sector
The 1987 Philippine Constitution provides for the duty of State to protect workers’ rights and ensure fair working conditions. Article II, Section 9 of the 1987 Philippine Constitution pronounces that, “The State shall promote a just and dynamic social order that will ensure the prosperity and independence of the nation and free the people from poverty through policies that provide adequate social services, promote full employment, a rising standard of living and an improved quality of life for all.”
Be compliant
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Attention all Certified Public Accountants (CPAs) in the audit practice and working in the private enterprises. Are you compliant with all the regulatory requirements as you are rushing to finish your financial statement and tax returns for 2017 that are due on April 16, 2018, (since the regular deadline of April 15 falls on a Sunday, thereby making the next working day as the last day for completing all the regulatory filings)?
What now, losing original proponent?
While recent history has shown that none of the original proponents (OPs) failed in their attempt to secure the public-private partnership (PPP) award, private sector proponents (PSPs) who intend to submit unsolicited proposals to government implementing agencies (IAs) must know the reasons for and effects of losing. By the way, records will also disclose that almost all UPs had no challengers.
Peacekeepers and faith movers
When I visited New York a few weeks ago, I met up with two of my Philippine Military Academy (PMA) classmates who have served in peacekeeping missions for the United Nations while in the Philippine Army.
Sub judice
IN an order dated February 13, 2018, the Presidential Electoral Tribunal explicitly declared, “considering that the revision process ìs about to commence, the tribunal directs both protestant and protestee to observe the sub judice rule.”
Hope has risen at BOC
IT’S Easter. A time for Catholics to rejoice for the resurrection of Jesus Christ. And a time to celebrate for the rebirth of our Savior and hope. Thus, for my column this week, I will discuss an interesting topic about Customs Commissioner Isidro Lapeña and about hope rising at the Bureau of Customs (BOC).
Thinking about this artifice of silence
THE long holiday caught me stuck in Manila. I got tired checking the availability of buses. Forget about flying for the tickets seemed to have flown away, too. On Wednesday of the Holy Week I stepped out of our apartment and saw a few cars. On Thursday the next day, the streets were empty. I was tempted to take photos of the streets of this big city that were clean and clear. The city, I told myself, is beautiful without the people. It felt like a gift.
The beginning of new hope
‘THE Son of Man must be delivered over to the hands of sinners, be crucified and on the third day be raised again.” (Luke 24:7)
Are we becoming a country of inequality?
THE Philippines has had the longest representative government in Asia. In 1902 the Philippine Bill established an elected unicameral national assembly. And in 1916, the Jones Act created a Senate composed of senators elected from senatorial districts. That representative system continued to this day, with the exception of four years of Japanese occupation during World War II.