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The new Documentary Stamp Tax (DST) rates under the Tax Reform for Acceleration and Inclusion (TRAIN) Law

Under the TRAIN law, which took effect on January 1, 2018, several DST rates have either doubled or increased. Deeds of Donation of Real Property were previously not subjected to DST, but under the TRAIN Law, a new DST rate had been imposed. The following is a summary of the new DST rates as provided by the provisions of the TRAIN Law.


The revenue regulation issued by the Bureau of Internal Revenue that implements the above DST rates is provided below for your reference:

DECEMBER 19, 2017

REVENUE REGULATION 4-2018

SUBJECT   : Rules and Regulations  Implementing the Documentary   Stamp  Tax  Rate Adjustment   Under  Republic   Act  No.  10963,  Otherwise   Known   as  the "Tax Reform For Acceleration  and Inclusion (TRAIN)  Law"

TO  :  All Revenue Officials, Employees, and Others Concerned


SECTION  1. SCOPE. - Pursuant to the provisions in Section 4 and  Section 244  of Republic  Act  No.  8424   and   Section  84  of  Republic Act  No.   10963, these regulations are hereby promulgated to implement the rate adjustment of documentary stamp taxes provided in Sections 51,  52. 53,  54,  55,  56,  57,  58,  59,  60,  61,  62,  63,  64,  65,  66.  67,  68,  69,  and  70  in Republic  Act   No.    10963 otherwise known as the ''Tax Reform for Accelerations and Inclusion (TRAIN) Law".

SEC.  2.  NEW   RATE   OF  DST   ON   ORIGINAL   ISSUE   OF  SHARES  OF STOCKS.-
"SEC.  174. Stamp Tax on Original Issue of Shares of Stock  - On every original issue, whether on organization, reorganization or for any lawful purpose. of shares of stock by any association,  company, or corporation, there shall be collected a documentary stamp tax of two pesos (P2.00)  on each Two hundred pesos (P200 ). or fractional part thereof. of the par value, of such shares of stock:   Provided,  that in the case of the original issue of shares of stock without par value, the amount of the documentary stamp tax herein prescribed shall be based upon the actual consideration for the issuance of such shares of stock:  Provided.  further.  that in the case of stock dividends. on the actual value represented  by each share.''
The rate of  DST  on the original issue of shares has been increased from One peso (P 1.00)  to Two pesos (P2.00) on each Two hundred pesos  (P200), or fractional part thereof, of the par value of such shares of stock.

SEC.  3. NEW RATE  OF DST ON STAMP  TAX ON SALES,  AGREEMENTS TO SELL,  MEMORANDA  OF SALES,  DELIVERIES OR TRANSFER OF SHARES OR CERTIFICATES OF STOCK-.-
"SEC.  175. Stamp Tax on Sales. Agreements to Sell, Memoranda of Sales,  Deliveries or Transfer of Shares or Certificates of Stock.- On all sales. or agreements to sell, or memoranda  of sales,  or  deliveries  or  transfer  of  such  securities   by  assignment  in blank,  or  by  delivery,   or  by  any  paper  or  agreement,   or  memorandum  or  other evidences  of transfer or sale whether entitling  the holder in any manner  to the benefit of such stock, or to secure the future  payment  of money, or for the future transfer  of any  stock,  there shall  be collected  a documentary stamp  tax of One  peso  and  Fifty centavos (P1.50) on each Two hundred pesos (P200),  or fractional part thereof,  of the par value of such stock:  Provided,  That only one tax shall be collected  on each sale or transfer of stock from one person to another,  regardless of whether  or not a certificate of  stock  or obligation  is issued,  indorsed,  or  delivered   in pursuance  of such  sale  or transfer: and Provided further,  That in the case of stock without par value the amount of the documentary stamp  tax herein prescribed  shall  be equivalent  to Fifty percent  of the documentary stamp tax paid upon the original  issue of said stock.''
The rate of  DST on sales, agreements  to  sell,   memoranda  of  sales,  deliveries  or transfer  of  shares or  certificates of  stock   has   been   increased  from  Seventy-five centavos (P0.75)  to  One   peso   and   fifty   centavos  (P 1.50)  on   each   Two  hundred  pesos  (P200),  or fractional part  thereof, of the  par  value of such  stock. In case  of stocks without par  value, the DST  shall be  equivalent to  Fifty   percent (50%) of  the  DST  paid   upon  the  original issue of said  stock.

SEC.   4.  NEW  RATE   OF  DST   ON   CERTIFICATES   OF  PROFITS   OR INTEREST IN PROPERTY OR ACCUMULATIONS.-
"SEC.   177.  Stamp Tax on Certificates of Profits or Interest in Property or Accumulations. - On  all  certificates  of  profits,  or  any  certificate  or  memorandum showing interest in the property or accumulations of any association, company  or corporation, and  on  all  transfers  of such  certificates  or  memoranda, there  shall  be collected  a documentary stamp  tax of One  peso (P 1.00) on each Two  hundred  pesos, or fractional  part thereof,  of the face value of such certificates or memorandum."
The rate of DST  on the  Certificates of  Profits or Interest in Property or  Accumulations has been increased from Fifty centavos (P0.50) to One peso (P 1.00) on each Two hundred pesos, or fractional part thereof, of the face value of such certificates or memorandum.

SEC. 5. NEW RATE OF DST ON BANK CHECKS, DRAFTS, CERTIFICATES OF DEPOSIT NOT BEARING INTEREST, AND OTHER INSTRUMENTS.-
"SEC.  178. Stamp  Tax on Bank Checks,  Drafts,  Certificates of Deposit  not  Bearing lnterest, and Other Instruments. - On each  bank check. draft, or certificate  of deposit not drawing  interest,  or order  for the payment  of any sum of money  drawn  upon  or issued   by  any   bank,   trust   company,   or   any   person   or   persons,   companies  or corporations, at sight or on demand,  there shall  be collected  a documentary stamp  tax of Three  pesos (P3.00)."
The rate of DST on bank checks, drafts,  certificates of deposit not bearing interest, and other instruments has been increased from  One peso and Fifty centavos (P 1.50)  to  Three pesos (P3.00).

SEC. 6. NEW RATE OF DST ON ALL DEBT INSTRUMENTS. -
"SEC. 179. Stamp Tax on All  Debt Instruments.  - On every original issue of debt instruments,  there shall be collected a documentary stamp tax of One peso and  Fifty centavos (Pl.50) on each Two hundred pesos (P200.00). or fractional  pa1i thereof. of the issue price of any such debt instruments: Provided. that for such debt instruments with terms of less than one (1) year, the documentary stamp tax to be collected shall be of a proportional amount in accordance with the ratio of its term in the number  of days to three hundred sixty-five (365)   days:   Provided.  further, That only one documentary stamp tax shall be imposed on either loan agreement, or promissory notes issued to secure such loan.
X  X x"
The rate of DST on all debt instruments is increased from One peso (Pl.00) to  One peso and Fifty centavos (P 1.50) on each Two hundred pesos (P200.00), or fractional part thereof, of the issue price of any such debt instruments.

SEC. 7. NEW RATE ON ALL BILLS OF EXCHANGE OR DRAFTS.-
"SEC. 180. Stamp Tax on All Bills of Exchange or Drafts. -On all bills of exchange (between points within the Philippines) or drafts.   there   shall   be   collected    a documentary  stamp   tax  of  Sixty  centavos  (P0.60)   on  each   Two   hundred   pesos ( P200.00)  or fractional part thereof, of the face value of any such  bill  of exchange or draft."
The rate of DST  on all bills of exchange or drafts has been increased from Thirty centavos  (P0.30)  to Sixty centavos (P0.60) on each Two hundred pesos (P200.00)  or fractional part thereof, of the face value of any such bill of exchange or draft.

SEC. 8. NEW RATE  OF DST UPON ACCEPTANCE  OF BILLS  OF EXCHANGE AND OTHERS.-
"SEC. 181. Stamp Tax Upon Acceptance of Bills of Exchange and Others. - Upon any  acceptance   or  payment  of  any  bill  of  exchange or  order  for  the  payment  of money  purporting  to  be drawn  in a foreign  country   but  payable  in the  Philippines, there  shall  be collected  a documentary  stamp  tax of Sixty centavos  (P0.60)  on each Two  hundred  pesos (P200)  or fractional part thereof,  of the face  value  of  any  such bill of exchange,  or order,  or the Philippine  equivalent of such  value,  if expressed in foreign  currency."
The rate  of DST on  acceptance of  bills  of exchange and  others all  bills  of exchange or drafts has   been   increased from Thirty centavos  (P0.30)  to  Sixty centavos (P0.60) on  each Two hundred pesos  (P200.00) or  fractional part  thereof, of the  face  value of  any  such   bill  of exchange  or   draft,   or   the   Philippine  equivalent  of   such   value,  if  expressed  in   foreign currency.

SEC. 9. NEW RATE OF DST ON FOREIGN BILLS OF EXCHANGE AND LETTERS OF CREDIT.-
''SEC. 182. Stamp Tax on Foreign Bills of Exchange and Letters of Credit. - On all foreign   bills  of  exchange   and  letter  of  credit   (including  orders,   by  telegraph or otherwise, for the payment  of money issued  by express or steamship  companies or by any  person or persons)  drawn  in but payable  out  of the  Philippines  in a set  of three (3)  or  more  according   to  the  custom   of  merchants  and  bankers.   there shall be collected a documentary stamp tax of Sixty centavos (P0.60)  on each Two hundred pesos (P200),  or fractional part thereof. of the face value of any such bill of exchange or  letter of credit, or the  Philippine  equivalent  of  such  face value, if expressed  in foreign currency."
The   rate  of  DST  on  all  bills  of  exchange or  drafts   has  been  increased from  Thirty centavos (P0.30) to Sixty  centavos (P0.60) on  each  Two  hundred   pesos  (P200), or fractional part thereof of the face  value  of any such  bill of exchange or letter  of credit, or the  Philippine equivalent of such face  value,  if expressed in foreign currency.

SEC. 10. NEW RATE OF DST ON LIFE INSURANCE POLICIES.-
''SEC.  183. Stamp Tax on Life Insurance  Policies. - On all policies of insurance or other instruments by whatever name the same may be called. whereby any insurance shall be made or renewed upon any life or lives. there shall be collected  a one-time documentary stamp tax at the following rates:
If the amount of insurance does not exceed P100.000 - Exempt
If the amount of insurance exceeds
P100.000 but does not exceed P300,000  - P20.00 
If the amount of insurance exceeds
P300,000 but does not exceed P500,000 - P50.00
If the amount of insurance exceeds
P500.000 but does not exceed P750,000 - P100.00
lf the amount of insurance exceeds
P750,000 but does not exceed P 1,000.000 - P150.00
If the amount of insurance exceeds P 1.000.000 - P200.00''
The  rates of DST on  life insurance policies have  been doubled.

SEC. 11. NEW RATE OF DST ON POLICIES OF ANNUITIES AND PRE­ NEED PLANS. -
''SEC. 186. Stamp Tax on Policies of Annuities and Pre-Need Plans. - On all policies of annuities, or other instruments by whatever name the same may be called, whereby an annuity may be made, transferred or redeemed.  there shall be collected a documentary stamp tax of One peso (P1.00) on each Two hundred pesos (P200), or fractional part thereof, of the premium or installment payment on contract price collected.   On  pre-need  plans. the documentary stamp tax shall be Forty centavos (P0.40) on each Two hundred pesos (P200), or fractional part thereof. of the premium or contribution collected.''
The rate of  DST on annuities has been increased from Fifty centavos (P0.50) to One peso  (P1.00) on each Two hundred pesos  (P200), or fractional part thereof, of the premium or installment payment on contract price collected.  Pre-need plans are now taxed at  Forty centavos (P0.40) from the previous rate of Twenty centavos (P0.20).

SEC.12. NEW RATE OF DST ON CERTIFICATES.-
"SEC.  188. Stamp Tax on Certificates. - On each certificate of damage or otherwise, and on every other certificate or document issued by any customs officer,  marine surveyor. or other person acting as such,  and on each certificate issued by a notary public, and on each certificate of any description required by law or by rules or regulations of a public office,   or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein. there shall  be collected  a documentary stamp  tax of Thirty  pesos (P30.00)."
The rate of  DST on certificates has been increased from   Fifteen pesos (P 15.00) to Thirty pesos (P30.00).

SEC. 13. NEW RATE OF DST ON WAREHOUSE RECEIPTS.-
"SEC.   189.  Stamp  Tax on Warehouse  Receipts.  - On each warehouse receipt for property held in storage in a public or private warehouse or yard for any person other than the proprietor of such warehouse or yard. there shall  be collected  a documentary stamp  tax of Thirty  pesos (P30.00): Provided  That no tax shall  be collected  on each warehouse receipt  issued  to  any  one  person  in  any  one  calendar  month  covering prope1iy the value of which does not exceed Two hundred  pesos (P200).''
The rate of   DST on warehouse receipts has been increased from Fifteen pesos (P15.00) to Thirty pesos  (P30.00).

SEC. 14. NEW RATE OF DST ON JAI-ALAI, HORSE RACE, TICKETS, LOTTO, OR OTHER AUTHORIZED NUMBERS GAMES.-
''SEC. 190. Stamp Tax on Jai-alai,  Horse Race, Tickets. Lotto, or Other Authorized Numbers  Games.  - On each jai-alai, horse race ticket,   lotto,  or other authorized numbers games. there shall be collected  a documentary stamp tax of Twenty centavos (P0.20):  Provided   That  if  the   cost  of  the  ticket exceeds One  peso  (P1.00),  an additional  tax of Twenty  centavos (P0.20)  on every  One  peso  (P 1.00),  or fractional part thereof,  shall be collected."
The rate of DST  on  jai-alai,  horse race,  tickets,  lotto,   or  other authorized  number game has  been   increased from  Ten  centavos (P0.10) to  Twenty centavos (P0.20); and   if the cost   of  ticket exceeds One   peso   (P 1.00), the   additional  tax   has  been   increased  from   Ten centavos (P0.10) to  Twenty centavos (P0.20) on  every One peso  (P 1.00), or fractional part thereof.

SEC. 15. NEW RATE OF DST ON BILLS OF LADING OR RECEIPTS-
''SEC. 191. Stamp Tax on Bills o(Lading or Receipts. -On each set of bills of lading or receipts  (except charter party)  for any goods,  merchandise, or effects shipped from one port or place in the Philippines (except on ferries across rivers), or to any foreign port, there shall be collected a documentary stamp tax of Two pesos (P2.00), if the value  of such  goods  exceeds  One  hundred  pesos  (P100)  and  does  not  exceed  One thousand  pesos (P 1,000); Twenty  pesos (P20.00), if the value exceeds  One thousand pesos (Pl,000: Provided, however,  That freight tickets  covering  goods,  merchandise or effects carried as accompanied  baggage of passengers on land and water carriers primarily engaged in the transportation of passengers are hereby exempt."
The rate of  DST on each bill of lading or receipt has been increased from One peso (P 1.00)  to Two pesos (P2.00), if the  value  of goods  exceeds One  hundred  pesos  (P 1 00)  and does  not exceed One  thousand  pesos  (P 1,000);  and  the  rate  of DST  has  been  increased from Ten  pesos  (P10.00)  to Twenty   pesos  (P20.00), if the  value  of  goods  exceeds One  thousand pesos (P1,000).

SEC. 16. NEW RATE OF DST ON PROXIES.-
''SEC.  192. Stamp Tux on  Proxies. - On each  proxy  for voting at any election  of officers  of any company or association.  Or for  any  other  purpose. except  proxies issued affecting the affairs of associations or corporations organized for religious, charitable. or literary purposes. there shall be collected  a documentary stamp tax of Thirty pesos (P30.00).''
The rate of  DST on each proxy has been increased from Fifteen pesos (P 15 .00)  to Thirty pesos (P30.00).

SEC.17. NEW RATE OF DST ON POWERS OF ATTORNEY.-
"SEC.   193.  Stamp  Tax on  Powers  of Attorney.  - On  each  power  of  attorney  to perform any act whatsoever, except acts connected  with the collection of claims due from  or  accruing  to the  Government  of  the  Republic  of  the  Philippines,  or  the government   of  any  province,   city  or  municipality,   there  shall  be  collected   a documentary stamp tax ofTen  pesos (P10.00).''
The rate of  DST on each power of attorney has been increased from Five pesos (P5.00)  to Ten pesos (P10.00).

SEC. 18. NEW RATE OF DST ON LEASES AND OTHER HIRING AGREEMENTS.-
"SEC.  194. Stump Tax on Leases and Other  Hiring  Agreements. - On each lease, agreement,  memorandum, or contract for hire, use or rent of any lands or tenements. or portions thereof, there shall be collected a documentary stamp tax of Six pesos (P6.00)  for the first Two thousand pesos (P2.000), or fractional part thereof, and an additional  Two pesos (P2.00)  for every One thousand  pesos (P 1,000) or fractional part thereof, in excess of the first Two thousand pesos (P2,000) for each year of the term of said contract or agreement."
The rate of DST on leases and other hiring agreements has been increased from  Three pesos  (P3.00) to Six pesos (P6.00) for the first Two thousand pesos  (P2,000), or  fractional part  thereof; and the additional tax  was increased  from   One  peso  (P 1.00)  to  Two   pesos (P2.00)  for every  One thousand  pesos  (P1,000)  or fractional part thereof, in excess of the first Two thousand pesos (P2.000).

SEC.  19. NEW RATE OF DST ON MORTGAGES,  PLEDGES,  AND DEEDS OF TRUST-
"SECTION l95. Stamp Tax on Mortgages,  Pledges, and Deeds of Trust.-  On every mortgage or pledge of lands, estate, or property,  real or personal, heritable or movable, whatsoever,  where the same shall be made as a security for the payment of any definite and certain sum of money lent at the time or previously  clue and owing or forborne to be paid, being payable, and on any conveyance of land, estate, or property whatsoever, in trust or to be sold, or otherwise converted into money which shall be and intended only as security, either by express stipulation or otherwise, there shall be collected a documentary  stamp tax at the following rates:
(a) When the amount secured does not exceed Five thousand pesos (P5,000), Forty pesos (P40.00),
(b) On each Five thousand pesos (P5,000), or fractional part thereof in excess of Five thousand pesos (P5,000), an additional tax of Twenty pesos P20.00.
X X  x''
The  rate of DST on every mortgage,  pledge,  or deed of trust has been increased  from Twenty  pesos (P20.00)  to Forty pesos (P40.00),  when  amount  secured  does  not exceed  Five thousand  pesos (P5,000);  and the additional  tax has been increased from Ten  pesos  (P10.00) to Twenty  pesos (P20.00), on each Five thousand  pesos (P5,000),  or fractional  part thereof  in excess of Five thousand  pesos (P5,000).

SEC. 20. NEW RATE OF DST ON DEEDS OF SALE, AND CONVEYANCES AND DONATION OF REAL PROPERTY.-
"SEC.   196. Stamp tax on Deeds of Sale, Conveyances, and Donations of Real Property. - On all conveyances, donations, deeds, instruments, or writings, other than grants,  patents or original certificates of adjudication  issued by the government, whereby any land, tenement, or other realty sold shall be granted, assigned, transferred, donated or otherwise conveyed to the purchaser, or purchasers, or to any other person or persons designated by such purchaser or purchasers, or donee, there shall be collected a documentary stamp tax, at the rates herein below prescribed, based on the consideration contracted to be paid for such realty or on its fair market value determined in accordance with Section 6(E) of this Code, whichever is higher: Provided, That when one of the contracting parties is the Government the tax herein imposed shall be based on the actual consideration.
(a)  When the consideration or value received or contracted to be paid for such realty, after making a proper allowance of any encumbrance, does not exceed One thousand pesos (P 1,000), Fifteen pesos (P15.00).
(b)  For each additional One thousand pesos (P1,000) or fractional part thereof in excess of One thousand pesos (P 1,000) of such consideration or value, Fifteen pesos (P15.00)).
Transfers exempt from donor's tax under Section 101 (a) and (b) of this Code shall be exempt from the tax imposed under this section.
When it appears that the amount of the documentary stamp tax payable hereunder has been reduced by an incorrect statement of the consideration in any conveyance, deed, instrument or writing subject to such tax the Commissioner, provincial or city Treasurer, or other revenue officers shall from the assessment rolls or other reliable sources of  information, assess the property of its true market  value and collect  the proper tax thereon."
Donations of real property shall now be subject to  DST  under the amended Section 196. However, the following donations or gifts exempt from donor's tax  under  Section  101(A) and (B) shall  be exempt  from  DST:

(A)  In the Case of Gifts Made by a Resident
(1) Gifts  made  to or for  the  use of the  National Government or any  entity  created by any  of its agencies which  is not conducted for  profit,  or to any  political  subdivision of the said  Government; and
(2)  Gifts   in  favor  of  an  educational  and/or   charitable,  religious, cultural  or  social welfare corporation, institution, accredited nongovernment organization, trust  or philanthropic organization or research institution or organization: Provided, however, That  not more than thirty percent  (30%) of said gifts shall be used by such donee for administration  purposes. For the purpose of this  exemption, a 'non-profit educational and/or  charitable  corporation,  institution, accredited  nongovernment organization, trust   or  philanthropic  organization  and/or   research  institution  or  organization'  is  a school, college  or university and/or  charitable corporation, accredited nongovernment organization,  trust   or   philanthropic   organization   and/or    research     institution   or organization,  incorporated as  a  non-stock entity,  paying   no  dividends,  governed  by trustees who  receive  no compensation, and  devoting all  its income,  whether students' fees    or    gifts,    donation,   subsidies   or    other     forms    of    philanthropy,   to    the accomplishment and  promotion of the  purposes enumerated in its Articles of Incorporation.
(B)  In the Case of Gifts  Made by a Nonresident  not a Citizen of the Philippines
(1) Gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit,  or to any political subdivision of the said Government.
(2)  Gifts in favor of an educational and/or charitable,  religious, cultural or social welfare corporation,  institution,  foundation, trust or philanthropic organization or research institution or organization: Provided,   however, That not more than thirty percent (30%)  of said gifts shall be used by such donee for administration purposes.

SEC.   21.  NEW  RATE  OF  DST  ON  CHARTER  PARTIES   AND  SIMILAR INSTRUMENTS.-
''SEC.  197.  Stamp Tax on Charter  Parties and  Similar  Instruments.  - On every charter party, contract or agreement for the charter of any ship. vessel or streamer, or any letter or memorandum or other writing between the captain. master or owner. or other person acting as an agent of any ship, vessel or steamer, and any other person or persons for or relating to the charter of any such ship, vessel or streamer, and on any renewal or transfer of such charter, contract, agreement,  letter or memorandum, there shall be collected a documentary stamp tax at the following rates:
(a)  If the registered gross tonnage of the ship, vessel or steamer does not exceed one thousand (1,000) tons, and the duration of the charter or contract does not exceed six (6) months, One thousand pesos (P1,000);  and for each month or fraction of a month in excess of six (6) months, an additional tax of One hundred pesos (P100.00) shall be paid.
(b)  If the registered gross tonnage exceeds one thousand ( 1,000) tons and does not exceed ten thousand (10,000) tons, and the duration of the charter or contract does not exceed six (6) months, Two thousand pesos (P2,000); and for each month or fraction of a month in excess of six ( 6) months, an additional tax of Two hundred pesos (P200.00) shall be paid.
(c)  If the registered gross tonnage exceeds ten thousand (10,000) tons and the duration of the charter or contract does not exceed six (6) months, Three thousand pesos (P3,000); and for each month or fraction of a month in excess of six (6) months, an additional tax of Three hundred pesos (P300.00) shall be paid."
The rates of DST on charter parties and similar instruments have been doubled.

SEC. 22. REPEALING CLAUSE.- All existing rules and regulations or parts thereof, which are inconsistent with the provisions of these regulations, are hereby repealed, amended or modified accordingly.

SEC. 23. SEPARABILITY CLAUSE. - lf any clause,  sentence,  provision or section of these Rules shall be held invalid or unconstitutional, the remaining parts thereof shall not be affected thereby.

SEC. 24.  EFFECTIVITY.- These regulations shall take effect after fifteen ( 15) days following publication in the Official Gazette or a newspaper of general circulation,  whichever comes first.


(Original Signed)
CARLOS G. DOMINGUEZ
SECRETARY OF FINANCE

Recommending Approval:

(Original Signed)
CAESAR R. DULAY
COMMISSIONER OF INTERNAL REVENUE

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About Vincent Perdiguez

The above article was shared by Vincent on this website. He is currently working as a government employee. He is an accountant by profession and his field of interest is audit and taxation. He is writing about business and he loves sharing his knowledge. He is also a practicing Christian and loves to talk about the Bible. He is an active promoter of the 1611 King James Bible. You can reach him through email at cpadavao@gmail.com or through mobile number +63-916-276-4585. You can also post your comments or suggestions about the subject below. Thank you for subscribing to us!
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