Calabarzon wage board approves daily minimum wage hike —DOLE
Other Relevant Tax Updates:
- TAX & BUSINESS-RELATED NEWS [SEPTEMBER 15-22]
- CTA CASES
I. TAX & BUSINESS-RELATED NEWS [SEPTEMBER 15-22]
- Online sellers decry DTI’s mandatory P1,130 ‘Philippine Trustmark’ fee
- Sunwest, Hi-Tone among top 1000 corporations in the Philippines
- DTI eyes stricter requirements for contractors
- Obando Church returns pick-up donated by sacked DPWH engineer Alcantara amid flood control mess
- PEZA to push Cebu as top investment hub
- Industry groups urge government to exclude sugar from FTA talks with Chile
- Bicol-based diner chain BIGGS eyes expansion in Calabarzon
- Consultancy firm ordered fined for unfinished P802M Iloilo flyover
- Fintech Alliance PH expels Digido for ‘multiple, serious violations’
- Aboitiz Land reports value growth in RFO homes
- Calabarzon wage board approves daily minimum wage hike —DOLE
- BSP caps cash bank withdrawals at P500,000/day
- Fees for viewing birth, marriage, death certificates online earn flak
- Central Visayas workers get minimum wage hike
- Right-of-way law seen boosting PHL bid for upper middle-class status
- BDO: No system breach on vlogger’s alleged unauthorized transaction
- Del Monte hit by P40-B collapse of US unit; auditor refuses to sign off
- PhALGA backs Magna Carta for Local Government Accountants
- 4th time this year: RFM declares P300-M cash dividend
- Marcos signs law institutionalizing career progressive system for teachers
- Three out of four Filipinos take on side jobs to make ends meet: study
- Sumitomo unit buys 15% of Phinma cement firm
- Designs of Panay-Guimaras-Negros Island bridges almost done, says DPWH
- Vena Energy to invest P20.2B in Samar wind farm
- Lease, e-governance laws deemed investor-friendly — foreign chambers
- Lower VAT proposal gets House panel backing, says Leviste
- CA denies DNA petition over dispute on Wenn Deramas’ estate
- SEC, DOF tighten beneficial ownership tracking of oil, gas mining firms
- BHI writes off losses from Friday’s Boracay unit
- PHL shipbuilding hindered by lack of local suppliers — OECD
II. CTA CASES
[IN THE ABSENCE OF ANY EXPRESS REPEAL OR AMENDMENT, THE NEW STATUTE IS DEEMED ENACTED] [SINCE THE CIR ISSUED A CATEGORICAL DENIAL ON THE INPUT VAT REFUND WITHIN THE 90-DAY PERIOD, THE 30-DAY APPEAL PERIOD IS RECKONED FROM THE PETITIONERS’ RECEIPT OF THE DENIAL, NOT FROM THE LAPSE OF THE 90-DAY PERIOD]
Petitioner MD Rio Vista Agri-ventures Inc. filed a Petition for Review seeking the reversal and setting aside of the Resolution issued by the Second (2nd) Division of the Court of Tax Appeals (CTA), as the Petition was filed out of time and was therefore dismissed for lack of jurisdiction. The Petitioner argues that its Petition was timely filed within the 30-day reglementary period counted from the receipt of the respondent’s decision, in line with Section 112(C) of the Tax Code of 1997, as amended by the Republic Act (RA) No. 10963 or the Tax Reform for Acceleration and Inclusion (2018 TRAIN) Law. It contends that the legislative intent behind the TRAIN Law was to remove ambiguities by deleting references to unacted claims, thereby making the receipt of the decision the sole reckoning point for appeal. Since the respondent Commissioner of Internal Revenue (CIR) issued a written denial within the 90-day period, the Petitioner maintains that the proper remedy was to appeal within 30 days from actual receipt of such denial. The Petitioner further cites that among the ten (10) cases cited by the 2nd Division, only the New York Bay Philippines, Inc. vs. CIR is directly applicable, where the Court ruled that the 30-day period must be reckoned from the taxpayer’s receipt of the decision, consistent with both the text and intent of TRAIN. Notably, the Respondent failed to file a comment before the Court En Banc, leaving the Petitioner’s arguments unrefuted. In ruling, the Court emphasized that while the doctrine of “deemed denial” under RA 9282 (An Act Expanding the Jurisdiction of CTA) remains valid, it does not apply in this case because the CIR’s authorized representative issued a written denial within the 90-day period. Therefore, the 30-day appeal period should be reckoned from the taxpayer’s actual receipt of the denial, not from the expiration of the 90-day period. Consequently, the Petitioner’s filing was well within this period, consistent with both TRAIN and relevant cases. Corollary, subsequent laws, such as CREATE MORE, which require communication of the denial within 90 days, cannot be applied. Thus, the Petition for Review is GRANTED, and the Resolution is REVERSED and SET ASIDE. [MD RIO VISTA AGRI-VENTURES INC. VS. COMMISSIONER OF INTERNAL REVENUE, CTA EN BANC CASE NO. 2903, SEPTEMBER 2, 2025]
[SUMMARY COLLECTION REMEDIES ARE PREMISED ON THE EXISTENCE OF DELINQUENT TAXES & THAT THE COLLECTION OF NON-DELINQUENT & NON-DEMANDABLE ASSESSMENTS IS VOID] [THE GOVERNMENT’S RIGHT TO COLLECT IS PRESERVED THROUGH THE SUSPENSION OF THE STATUTE OF LIMITATIONS WHILE THE TAXPAYER IS PROTECTED FROM PREMATURE & UNWARRANTED COLLECTION EFFORTS WHILE ITS APPEAL REMAINS UNRESOLVED]
Petitioner BSFIL Technologies, Inc., filed a Petition for Review praying that the assessments issued by the Respondent Commissioner of Internal Revenue (CIR) on its alleged deficiency value-added tax (VAT) for the taxable year 2017 be cancelled, withdrawn, and declared void. The Petitioner argued that the Warrant of Distraint/Levy (WDL) was issued prematurely and that it was denied due process when the Respondent completely disregarded the evidence it presented and refused the offer to submit evidence in relation to the assessment. Contrarily, the Respondent asserted that the assessment is valid and there is no violation of the Petitioner’s right to due process. In ruling, the Court cited the Supreme Court case of Light Rail Transit Authority vs. the Bureau of Internal Revenue (BIR), G.R. No. 231238, dated June 20, 2022 (LRTA case), which categorically held that a Final Decision on Disputed Assessment (FDDA), when timely appealed before the CIR, cannot be deemed final, executory and demandable. This doctrine finds further support in the recent Revenue Regulations (RR) No. 9-2024, which expressly prohibit the BIR from initiating collection efforts through the issuance of a WDL on the premise that the deficiency tax assessment is not yet delinquent because of a pending valid and timely appeal with the Office of the Respondent. In the case at bar, the Petitioner received the FDDA with attached Details of Discrepancies on August 25, 2020, and appealed it to the Office of the CIR on September 24, 2020. Pending action by the CIR on the appeal, however, Petitioner received the questioned WDL on August 2, 2021, demanding the payment of the deficiency VAT stated in the FDDA. Correspondingly, as applied to this case, the Petitioner cannot be deemed to have failed to pay the deficiency taxes, as it timely filed a request for reconsideration. Consequently, the deficiency taxes are not yet delinquent and demandable so as to justify the summary collection remedies commenced by the Respondent. The Court therefore cannot consider the assessment to be final and executory pending the CIR’s action on its appeal, as this would undermine the Petitioner’s right under Section 228 of the Tax Code and established jurisprudence to await the CIR’s final decision. Thus, pending appeal before the Respondent, the Court cannot yet rule on the validity or correctness of the deficiency tax assessments. In view of this, the Petition was PARTIALLY GRANTED. Consequently, the WDL issued on August 2, 2021, was declared NULL and VOID and was CANCELLED and SET ASIDE. [BSFIL TECHNOLOGIES, INC. VS. COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 10603, AUGUST 2, 2025]
Online sellers decry DTI’s mandatory P1,130 ‘Philippine Trustmark’ fee [The Philippine Star, September 22, 2025]
Still reeling from the additional P5 order processing fee recently imposed by e-commerce giants Shopee and Lazada, online e-commerce entrepreneurs are again in an uproar over a “Philippine Trustmark” requirement set to be mandatory, with the Department of Trade and Industry (DTI) setting a Sept. 30 deadline that was extended until December.
https://www.philstar.com/headlines/2025/09/22/2474537/online-sellers-slam-dtis-p1130-trustmark-fee
Sunwest, Hi-Tone among top 1000 corporations in the Philippines [BusinessWorld, September 22, 2025]
Two controversial Department of Public Works and Highways (DPWH) contractors ranked among the top 1,000 largest companies in the Philippines, data from BusinessWorld showed.
DTI eyes stricter requirements for contractors [The Philippine Star, September 22, 2025]
Trade Secretary Cristina Roque told reporters that the DTI is looking at reforms, particularly more stringent requirements in the issuance of contractors’ licenses by the Philippine Contractors Accreditation Board (PCAB).
https://qa.philstar.com/business/2025/09/22/2474449/dti-eyes-stricter-requirements-contractors
Obando Church returns pick-up donated by sacked DPWH engineer Alcantara amid flood control mess [interaksyon, September 22, 2025]
On Monday, September 22, the Bulacan-based parish announced that it would give back a white Nissan Navara pick-up truck to the former Bulacan first district engineer amid reports linking Alcantara to so-called “ghost” flood control projects.
PEZA to push Cebu as top investment hub [The Manila Times, September 22, 2025]
Meetings held between PEZA Director General Tereso Panga and business executives focused on infrastructure, sustainability, and strategic expansion to push Cebu’s role as a premier investment hub, the agency said.
Industry groups urge government to exclude sugar from FTA talks with Chile [The Philippine Star, September 22, 2025]
Industry groups want sugar to be excluded from the negotiations for a free trade agreement (FTA) with Chile, citing lack of export interest and the presence of non-tariff measures in the South American country.
Bicol-based diner chain BIGGS eyes expansion in Calabarzon [BusinessWorld, September 22, 2025]
“We plan to achieve that through setting up more stores. Every store that we establish is around P6 million per month of sales; that is around P72 million in additional sales annually,” he added.
Consultancy firm ordered fined for unfinished P802M Iloilo flyover [The Manila Times, September 22, 2025]
ILOILO CITY — Sen. Raffy Tulfo has called on the Department of Public Works and Highways (DPWH) to impose liquidated damages on the consultancy firm behind the long-delayed P802-million Aganan flyover in Pavia, Iloilo.
Fintech Alliance PH expels Digido for ‘multiple, serious violations’ [Philippine Daily Inquirer, September 19, 2025]
The nonprofit said in a statement its board of trustees made this decision following an internal review. The review “confirmed multiple serious violations” of the Alliance’s Code of Ethics. These include “deceptive and anti-competitive practices, failure to protect consumer data and financial instability.”
Aboitiz Land reports value growth in RFO homes [BusinessWorld, September 19, 2025]
ABOITIZ LAND, INC., the real estate segment of the Aboitiz group, said the value of its ready-for-occupancy (RFO) homes has increased, suggesting potential returns for investors.
Calabarzon wage board approves daily minimum wage hike —DOLE [GMA News Online, September 19, 2025]
Minimum wage earners in Calabarzon region may expect higher salaries starting next month after the regional wage board approved a P25 to P100 increase in the daily minimum wage.
BSP caps cash bank withdrawals at P500,000/day [The Philippine Star, September 19, 2025]
Amid the flood control corruption scandal, the Bangko Sentral ng Pilipinas (BSP) has imposed tighter rules on large-value cash transactions, capping withdrawals and similar payouts at P500,000 per banking day unless supported by enhanced due diligence measures.
https://www.philstar.com/headlines/2025/09/19/2473856/bsp-caps-cash-bank-withdrawals-p500000day
Fees for viewing birth, marriage, death certificates online earn flak [interaksyon, September 18, 2025]
The Philippine Statistics Authority (PSA) has launched an online service allowing Filipinos to view birth, marriage, and death certificates, among other documents — but reactions quickly turned sour after users learned the feature comes with a price.
Central Visayas workers get minimum wage hike [ABS-CBN News, September 18, 2025]
The Regional Tripartite Wages and Productivity Board -7 raised the minimum wage for workers in Class A areas in the region from P501 to P540, and workers in Class B areas from P453 and P463 to P500.
https://www.abs-cbn.com/news/business/2025/9/18/central-visayas-workers-get-minimum-wage-hike-1548
Right-of-way law seen boosting PHL bid for upper middle-class status [BusinessWorld, September 18, 2025]
THE newly signed Republic Act No. 12289, or the Accelerated and Reformed Right-of-Way (ARROW) Act, can help the Philippines achieve its goal of becoming an upper middle-income country, analysts said.
BDO: No system breach on vlogger’s alleged unauthorized transaction [Philippine Daily Inquirer, September 18, 2025]
BDO dismissed as “baseless” the claims of vlogger Maria Jamila Cristiana Gonzales Berenguer alleging a system compromise and insider role in unauthorized transactions.
Del Monte hit by P40-B collapse of US unit; auditor refuses to sign off [Insider PH, September 18, 2025]
Food and beverage giant Del Monte Pacific Ltd. (DMPL) booked a roughly P40 billion loss after its US arm filed for Chapter 11 protection—the biggest bankruptcy blow for a domestic business group since Philippine Airlines sought court protection in 2021.
https://insiderph.com/del-monte-hit-by-p40-b-collapse-of-us-unit-auditor-refuses-to-sign-off
PhALGA backs Magna Carta for Local Government Accountants [Cebu Daily News, September 18, 2025]
The Philippine Association of Local Government Accountants (PhALGA) has expressed its full and unwavering support for the passage of the proposed Magna Carta for Local Government Accountants, principally authored and filed by Senator Christopher “Bong” Go.
https://cebudailynews.inquirer.net/658120/phalga-backs-magna-carta-for-local-government-accountants
4th time this year: RFM declares P300-M cash dividend [Philippine Daily Inquirer, September 18, 2025]
The board of Concepcion family-led food manufacturer RFM Corp. has approved a P300-million cash dividend, the fourth dividend declaration for the year.
https://business.inquirer.net/547808/4th-time-this-year-rfm-declares-p300-m-cash-dividend
Marcos signs law institutionalizing career progressive system for teachers [GMA News Online, September 18, 2025]
The new law introduces a competency-based promotion system, which will allow public school teachers in the elementary and secondary levels to advance based on their merit and qualifications.
Three out of four Filipinos take on side jobs to make ends meet: study [The Philippine Star, September 17, 2025]
Citing the Shopperscope 2025 report of Worldpanel by Numerator (formerly Worldpanel by Kantar), The Philippine STAR reported that 75% of Filipinos hustle to manage their finances better and break even by the end of the month.
Sumitomo unit buys 15% of Phinma cement firm [Philippine Daily Inquirer, September 17, 2025]
Sumitomo Osaka is a leading cement manufacturing company in Japan with more than a century of track record. It will buy primary shares of Philcement, thus infusing new money into the business.
https://business.inquirer.net/547523/sumitomo-osaka-signs-up-to-buy-15-stake-in-philcement
Designs of Panay-Guimaras-Negros Island bridges almost done, says DPWH [GMA News Online, September 17, 2025]
The cost of engineering services will be funded by a loan with Export-Import Bank of Korea (KEXIM), which is South Korea’s official export credit agency.
Vena Energy to invest P20.2B in Samar wind farm [Philippine Daily Inquirer, September 17, 2025]
This is based on a document from the Department of Environment and Natural Resources (DENR). Vena Energy subsidiary Gemini Wind Energy Corp. (GWEC) said that the proposed project will have 38 wind turbine generators. It could generate as much as 304 megawatts (MW).
https://business.inquirer.net/547531/vena-energy-to-invest-p20-2b-in-samar-wind-farm
Lease, e-governance laws deemed investor-friendly — foreign chambers [BusinessWorld, September 17, 2025]
AMENDMENTS to the Investor’s Lease Act have enhanced the investment climate, the Joint Foreign Chambers (JFC) said.
The JFC added that other recent reforms like the E-Governance Act and the Enhanced Fiscal Regime for Large-Scale Metallic Mining Act “will foster a more stable, predictable, and competitive business environment.”
Lower VAT proposal gets House panel backing, says Leviste [Inquirer.Net, September 16, 2025]
The Batangas lawmaker noted that lowering the VAT is important as the Philippines currently imposes the highest value added tax in Southeast Asia — as Vietnam and Cambodia only have a 10 percent rate, Indonesia at 11 percent, Singapore at 9 percent, and Thailand at 7 percent.
https://newsinfo.inquirer.net/2110090/lower-vat-proposal-gets-house-panel-backing-says-leviste
No cap on interest rates for online loans — SEC [ABS-CBN News, September 16, 2025]
This was according to the Securities and Exchange Commission (SEC), which was present during Tuesday’s hearing of the Senate Committee on Games and Amusement.
https://www.abs-cbn.com/news/business/2025/9/16/no-cap-on-interest-rates-for-online-loans-sec-1920
CA denies DNA petition over dispute on Wenn Deramas’ estate [GMA News Online, September 16, 2025]
In a decision dated September 8, the CA 15th Division said that the petitioners committed a logical fallacy by equating sexual orientation with an inability to have children.
SEC, DOF tighten beneficial ownership tracking of oil, gas mining firms [Philippine Daily Inquirer, September 16, 2025]
Beneficial owners, as distinguished from legal owners, are natural persons who own or exercise ultimate effective control over a corporation as they may directly or indirectly have voting powers or influence on transaction decisions.
BHI writes off losses from Friday’s Boracay unit [Philippine Daily Inquirer, September 16, 2025]
Panlilio-led Boulevard Holdings Inc. (BHI) dropped from its consolidated financial statements Crown One Land Inc. (COLI), its 50-percent-owned company that owns part of Friday’s Boracay Beach Resort, as it wrote off losses from this unit.
https://business.inquirer.net/547269/bhi-writes-off-losses-from-fridays-boracay-unit
PHL shipbuilding hindered by lack of local suppliers — OECD [BusinessWorld, September 15, 2025]
In its “Peer Review of the Philippines’ Shipbuilding Industry” report, the OECD said the absence of local manufacturers of engines, turbines and energy systems is limiting the industry’s ability to become self-sufficient and competitive.
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