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Deloitte on the dot

Read the latest thought leadership and op-ed pieces from Deloitte professionals, as published in the weekly Deloitte on the dot column in The Manila Times

When procedures overthrow the merit in VAT refund cases

VAT refund claims can fail not because of their merits, but because of missed deadlines and procedural requirements. Explore how recent rules and jurisprudence highlight the importance of strict compliance when filing VAT refund claims.
Perspective

Countdown to compliance: Embracing e-invoicing

The countdown to e-invoicing compliance is on. With the BIR’s electronic invoicing system set to roll out by December 2026, businesses need to prepare their systems, processes and people. Read the article to learn what organisations should consider as they transition to e-invoicing. 
Perspective

The career ladder reimagined

The world of work is changing—and so are the paths to career growth. Discover why career success is no longer defined by climbing a traditional ladder, but by embracing continuous learning, adaptability, and new opportunities in an evolving workplace. Read the full article.
Careers

Philippines 2026 C - Suite State of Corporate Sustainability Report: From Foundation to Integration

The BIR's RMC No. 59-2026 provides important guidance on the VAT treatment of digital services. Learn how the circular affects nonresident digital service providers, clarifies compliance requirements, and shapes the future of cross-border digital transactions in the Philippines.
Perspective

Interest in parent-subsidiary borrowings

How should interest on parent-subsidiary borrowings be treated for tax purposes? Learn the key transfer pricing and deductibility considerations businesses should keep in mind when structuring related-party financing arrangements.
Perspective

Tracing the development of VAT refund rules

Explore the evolution of VAT refund rules in the Philippines, from key legislative changes to recent reforms. Learn how these developments affect refund claims, compliance requirements, and the overall VAT refund process for businesses and taxpayers.
Perspective

Diversity and inclusion amid an evolving regulatory landscape

As regulations evolve, businesses must balance compliance with building inclusive workplaces that foster innovation, strengthen employee engagement, and drive sustainable growth. Learn why diversity and inclusion remain critical priorities in today’s changing business landscape.
Perspective

What the 2026 SIPP reveals about the Philippines’ future

The Philippines is shaping its future through innovation, sustainability, and strategic investments. Explore how the 2026 Strategic Investment Priorities Plan highlights key sectors expected to drive long-term growth and strengthen the country’s economic landscape.
Perspective

Untangling the local tax maze

The Department of the Interior and Local Government (DILG), Department of Finance (DOF) and the Department of Trade and Industry’s (DTI) Joint Memorandum Circular (JMC) 01-2026 stands as one of the most consequential tax-related issuances released in recent years.
Perspective

Why QDMTT is reshaping Philippine tax incentives

The Philippines is entering a new era of tax policy. With QDMTT set to take effect in 2027, traditional incentives face new challenges. Explore how this shift aligns with global tax rules, impacts multinational companies, and redefines strategies for sustainable investment.
Perspective

Choosing the human advantage

AI is reshaping how organizations create value and compete, pushing leaders toward faster, more fluid decisions. Competitive advantage now relies on speed, agility, and human and machine collaboration—where human creativity, judgment, and adaptability define the edge.
Perspective

What’s new in the 13th RFINL?

The 13th RFINL, issued April 2026, refines Philippine foreign investment rules. Updates expand equity in small-scale retail, clarify telecom reciprocity, and adjust sector restrictions—building on the 12th RFINL reforms for a more open, predictable investment climate.
Perspective

Trust is the new currency in the age of agentic AI

Artificial intelligence is shifting from assistant to operator through agentic AI—systems that plan, decide, and act with minimal human input. This evolution reshapes cybersecurity, making trust a live operational test. Businesses must adapt as threats accelerate and resilience defines success.
Perspective

When ‘clarity’ still leaves room for debate

Revenue Memorandum Circular 24-2026 refines taxation of cross-border services, reaffirming situs rules while addressing confusion from the Aces Philippines case. It clarifies compliance requirements yet leaves debate on “economic benefit,” urging businesses to document facts carefully.
Perspective

The private equity playbook: Navigating growth in an age of uncertainty

Deloitte’s 2026 Asia-Pacific Private Equity Almanac reveals how uncertainty reshaped investment strategies. From smaller deal sizes to midmarket opportunities in the Philippines, discover how investors are pivoting toward digital infrastructure, healthcare, and consumer-driven growth.
Perspective

A policy shift that could shape the Philippines’ investment future

Revenue Memorandum Circular 5-2024 reshapes taxation of cross-border services in the Philippines. While aimed at protecting revenue, its interpretation raises investor concerns, creating uncertainty that could impact compliance, competitiveness, and future investments.
Perspective

Leading in the age of AI: Practical steps for PH executives

Philippine executives can thrive in the age of AI by leading with credibility, upskilling teams, embedding ethics, and building an AI-ready culture.
Perspective

The journey toward e-invoicing

By 2026, e-invoicing will reshape Philippine business compliance and digital transformation. From the TRAIN law to pilot programs, this shift enhances efficiency, transparency, and growth. Learn how companies can prepare for the future of tax reporting and seize strategic opportunities.
Perspective

Resolving uncertainty on B2B local sales

The Create More (Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy) Act or Republic Act 12066, was signed into law in November 2024, introducing further reforms to the Philippine tax regime and fiscal incentive framework institutionalized by the Create Act.
Perspective

The new tax audit landscape

The Bureau of Internal Revenue (BIR) has relaunched its tax audit program with reforms aimed at transparency, efficiency, and accountability. In this Deloitte On The Dot column, Ronald Bernas and Joshua Tan explain how these changes reshape audits and rebuild public trust.

Households, the economy and VAT

For nearly two decades, Filipino households have carried a 12% VAT—among the highest in Southeast Asia. While it funds vital services, it also strains families. The VAT Reduction Act sparks debate: can easing this burden boost consumption without risking fiscal stability?
Perspective

Evolving VAT challenges of Renewable Energy Developers

Renewable energy developers face changing VAT rules, refund hurdles, and compliance challenges despite incentives under the Renewable Energy Law. Learn how policy shifts, court rulings, and documentation requirements impact zero-rating and refund claims in the Philippines.
Perspective

The cost of VAT uncertainty: What the Subic Bay Freeport case clarifies

Uncertainty in VAT rules can reshape costs and competitiveness. The Subic Bay Freeport case clarifies how tax treatment impacts enterprises, highlighting why clarity in VAT policy is critical for business stability and growth.

Hearts: Changes to de minimis benefits

Hearts’ latest update on de minimis benefits highlights key changes to tax-exempt perks for employees. Learn how these adjustments affect company policies and financial planning.
Perspective

Sustainability as a tool for financial decision-making for companies

Sustainability is no longer just a buzzword—it’s a financial strategy. Discover how companies are integrating ESG principles into decision-making to balance profitability with responsibility and secure long-term success.

The AI gap is narrowing — but for Philippine telcos, the real work begins

Philippine telcos are narrowing the AI gap, but the real challenge is execution—transforming networks, customer experience, and digital innovation.
Perspective

Corporate accountability in a VUCA world

Explore how new sustainability and financial reporting standards like IFRS S1, S2, and IFRS 18 are reshaping corporate accountability in the Philippines, helping companies navigate volatility and integrate climate risks into strategy.

Year-ender tax compliance checklist

End 2025 stress-free! Our year-end tax compliance checklist helps Philippine businesses prepare payroll, file BIR forms, update books, submit inventory lists, and renew permits—avoid penalties and stay compliant before deadlines.
Perspective

A blueprint for customer-centric transformation

Is your business truly customer-centric? Learn how to bridge the experience gap with smart data strategies, AI, and CRM solutions that transform customer journeys.
Perspective

The exponential CFO

The CFO role is rapidly evolving beyond finance to drive growth, operational excellence, and future readiness. Deloitte’s SEA CFO Agenda 2025 highlights technology, automation, and AI as key enablers, urging CFOs to lead transformation, innovate, and futureproof organizations.
Perspective

A look at the 2025 tax amnesty bills

Explore the latest insights on the Philippine government's Tax Amnesty program, its implications for taxpayers, and how Deloitte professionals interpret its impact on compliance and financial planning. This article provides a clear overview of the amnesty's scope, benefits, and deadlines.
Perspective

Ghosting 101: How fake taxpayers vanish with billions

Discover how ghost receipts and fake taxpayers are costing the Philippines billions in lost revenue. Learn about the schemes, their impact on public services, and the government's crackdown.

The digital backbone of business and governance

Discover how next-generation ERP systems are transforming Philippine businesses and governance by enabling real-time data, transparency, and compliance. Learn how this digital backbone drives efficiency and accountability across sectors.

Wrapping up the year: Tax compliance checklist

Wrapping up the year: Tax compliance checklist

Digitalizing tax: The next frontier

Digitalizing tax: The next frontier

Making the case for MORE incentives

Making the case for MORE incentives

A new era for Philippine real property taxation

A new era for Philippine real property taxation

CFOs leveraging sustainability reporting for impact

Deloitte Philippines ESG Assurance Leader Jesus Lava III and Sustainability and Emerging Assurance Senior Manager Ma. Celina Anonuevo write about the SEC's updated sustainability reporting guidelines and how CFOs can leverage these developments to drive meaningful impact.

Understanding VAT on digital services

Understanding VAT on digital services

CTA ruling eases documentation burden

Deloitte Philippines Tax & Legal Senior Manager Glenn Del Rosario writes about a Court of Tax Appeals ruling that simplifies the documentation requirements for VAT refund process.

Tax compliance in the digital age

Deloitte Philippines Tax & Legal Senior Zhamen Marien Mendoza writes about BIR RR 15-2024 and its emphasis on ensuring stricter compliance with the country's tax laws for businesses.

Cruise visa waiver: Charting a course for tourism growth

Deloitte Philippines Global Employer Services Senior Manager Elizabeth Basul writes about the Bureau of Immigration's Cruise Visa Waiver Program and its impact on the country's tourism industry and economic recovery post-pandemic.

GenAI in finance: Forge ahead or follow suit?

Deloitte Philippines Assurance Leader Anna Marie Pabellon writes about how CFOs can strategically integrate gen AI into their workflows to drive significant business value.

Application of the BIR's 10-year prescriptive period

Deloitte Philippines Tax & Corporate Services Senior Marion Jasper Tagle writes about the application of the extended 10-year period for tax assessments as stipulated under Section 222 of the Tax Code.

Managing output VAT credit

Deloitte Philippines Tax & Corporate Services Senior Audrey Kaye Marquez writes about the significant revisions to output VAT on uncollected receivables introduced in BIR RR No. 3-2024 and how these may impact local businesses.

Real property valuations to change

Real property valuations to change

Embracing human sustainability

Deloitte Philippines Managing Partner Eric Landicho writes about how investing in human sustainability can future-proof and yield better outcomes for businesses.

BIR regulation vs privacy rights

Deloitte Philippines Tax & Corporate Services Senior Caryl Astillero writes about the recent ruling of the Supreme Court that nullified a Bureau of Internal Revenue regulation due to right to privacy concerns.

Learning from OFAC sanctions violations

Deloitte Forensic Philippines Leader Neal Ysart writes about the extensive reach of OFAC sanctions violations and their potential implications for companies in the Philippines.

A step toward efficiency or a hurdle?

Deloitte Philippines Tax & Corporate Services Senior Adelaine Franchesca Curativo writes about the recent update on the process for claiming tax credits or refund of excise taxes for petroleum products as outlined in BIR RMO 16-2024.

Navigating the new tax landscape with the EOPT's IRR

Deloitte Philippines Tax & Corporate Services Senior Zyphyrkyhts Pelonio writes about the significant revisions on Value Added Tax and Percentage Tax introduced in RR Nos. 3-2024 and 7-2024 and how these may impact local businesses.

Repairing our way to a circular economy

Deloitte Philippines Risk Advisory Assistant Manager Shawntel Nieto writes about right-to-repair initiatives that shift the mindset away from

Gaming's gender gap

Gaming's gender gap

Board chairs, climate change, governance

Deloitte Philippines Managing Partner & CEO Eric Landicho writes about the various ways board chairs are driving the climate agenda within their respective organizations.

Inclusion as a work in progress

Deloitte Philippines Risk Advisory Leader Anna Pabellon writes about areas where women equity is still a work in progress and what businesss leaders can do to help level the playing field.

The cost of a world-class performance

The cost of a world-class performance

Consumer products sector banking on volume and agility

Consumer products sector banks on volume and agility for growth

Is it wise to borrow from a related party?

Pros and cons of borrowing from a related party based on the BIR's latest circular on tax treatment of interest expenses

Opportunities and challenges for telcos in 2024

Opportunities and challenges for telcos in 2024

The 411 on retirement benefits

Taxation of retirement benefits and related expenses

Work with imagination

Deloitte Philippines Managing Partner & CEO Eric Landicho writes about how business leaders can operationalize the uniquely human capabilities of creativity and imagination to stay resilient and to thrive in a disrupted, volatile world of work.

Taxing the digital frontier

Deloitte Philippines Assistant Manager Hanna Saingan writes about a recent regulation from the BIR that imposes withholding tax on gross remittances made by e-marketplace operators and digital financial services providers.

On the audit committee's agenda

Deloitte Philippines Audit & Assurance Leader Lloyd Moraño writes about two developments - i.e., ESG disclosures and AI - that audit committees should focus on moving into 2024.

New year, new tax rule for cross-border services

Deloitte Philippines Tax Director Ariel Lleva writes about a Supreme Court decision that has opened the door to a new understanding of the way cross-border services are taxed by Philippine authority.

Boards and the trust agenda

Considerations to help guide boards' discussions around their role in pursuing the trust agenda