Subject: WEEKLY TAX UPDATES [NOV 12] BPO workers decry DOLE 'inaction' as firms require on-site work during 'Uwan'

WEEKLY TAX UPDATES

NOVEMBER 12

  1. TAX & BUSINESS-RELATED NEWS [NOVEMBER 5-11]

  2. BIR EXPANDS THE COVERAGE OF AREAS ON THE EXTENDED TAX FILING DUE TO TYPHOON TINO

  3. BIR EXTENDS THE DEADLINE FOR THE FILING OF TAX RETURNS TO THOSE TAXPAYERS AFFECTED BY TYPHOON TINO

  4. DEPARTMENT OF JUSTICE LEGAL OPINION ON PUBLIC UTILITIES

  5. CTA CASES

1. TAX & BUSINESS-RELATED NEWS [NOVEMBER 5-11]

1. Bela Padilla slams Pangasinan solon for flood comments, calls out Slater Young

2. BPI, Robinsons partner for free cash withdrawal in stores

3. Poland eyes green tech infra in Bicol

4. BPO workers decry DOLE 'inaction' as firms require on-site work during 'Uwan'

5. P187,000 tuition fee found falsified in a college student’s Certificate of Registration

6. SMC to dredge Laguna Lake

7. MAP backs proposed CADENA Act

8. Visa and Mastercard near settlement with merchants, would lower fees, WSJ reports

9. SEC doubles down on proposed term limit for independent directors

10. Bad loans ratio eases to 6-month low

11. Ilocos workers get pay hike

12. DHSUD orders moratorium on housing amortization

13. DOT slams unfair rebooking policies

14. SEC moves to simplify rules on corporate amendments

15. DOF pushes SEF reforms

16. CIAP withdraws charges vs flood control project contractors

17. Tourist-friendly Bulacan public market honored as model ‘Palengke 2025’

18. Marcos OKs zero tariff on imported metal sheet used in food canning for 3 years

19. ‘Accomplice?’: Pinoy encounters delivery rider tasked with taking photos of house, vehicles

20. Zambales cited for financial management

21. BIR files P1.6-B tax cases vs ‘BGC Boys’ Alcantara, Hernandez, Mendoza

22. Dennis Trillo laments misuse of people’s taxes: ‘Sana dinonate na lang natin’

23. Tougher rules ahead for online lenders – DOF

24. STI nets P2.22 billion as enrollment hits all-time high

DISCLAIMER!

We saw these tax and business-related news on various news sites, and we thought you should see them. DMD is not responsible for the content of these news, and anything written thereon does not necessarily reflect DMD views or opinions.

Bela Padilla slams Pangasinan solon for flood comments, calls out Slater Young [The Philippine Star, November 11, 2025]

Filmmaker and actress Bela Padilla criticized comments made by Pangasinan District 2 Rep. Mark Cojuangco regarding individuals living in flood plains.


BPI, Robinsons partner for free cash withdrawal in stores [GMA News Online, November 11, 2025]

Under the partnership, BPI customers will be able to withdraw cash without their ATM cards, using a generated barcode through the BPI mobile app, and present them at RRHI partner stores.


Poland eyes green tech infra in Bicol [The Manila Times, November 11, 2025]

The most prominent lead is a planned €60 million (P4.165 billion) investment by a consortium of Polish, American and Filipino investors. This group intends to establish a state-of-the-art data center in Camarines Norte, Bicol that integrates renewable energy sources and a crucial water desalination component. The project, which is also eyeing expansion into two more ecozone sites, aligns perfectly with the Philippines’ push for climate-resilient, future-ready infrastructure.

 

BPO workers decry DOLE 'inaction' as firms require on-site work during 'Uwan' [The Philippine Star, November 10, 2025]

In an open letter shared Sunday, November 9, the BPO Industry Employees Network (BIEN) said BPO employees are once again being forced to “fend for ourselves” as firms insist on requiring employees to report for work. This, despite intense rains and destructive winds affecting most of Luzon and parts of Visayas since Friday amid Uwan's onslaught.

 

P187,000 tuition fee found falsified in a college student’s Certificate of Registration [Pop Inquirer, November 10, 2025]

A Reddit post claiming that the tuition fee for National University (NU)’s BS Nursing program amounted to ₱187,000 has been proven false.

 

SMC to dredge Laguna Lake [The Manila Times, November 10, 2025]

Laguna Gov. Sol Aragones and San Miguel Corp. (SMC) President Ramon Ang have formalized a partnership for a large-scale flood control and dredging initiative across the province.

 

MAP backs proposed CADENA Act [The Philippine Star, November 10, 2025]

The Management Association of the Philippines, which expressed concern over the sharp slowdown in the third economic growth performance due to corruption issues, is supporting the goals of the proposed Citizen Access and Disclosure of Expenditures for National Accountability Act or CADENA Act to promote budget transparency and prevent misuse of funds.

 

Visa and Mastercard near settlement with merchants, would lower fees, WSJ reports [The Manila Times, November 10, 2025]

UNITED States payment firms Visa and Mastercard are nearing a settlement with merchants by lowering fees stores pay and giving them more power to reject certain credit cards, the Wall Street Journal (WSJ) reported on Saturday, citing people familiar with the matter.

 

SEC doubles down on proposed term limit for independent directors [The Philippine Star, November 10, 2025]

The Securities and Exchange Commission (SEC) is set to release a second exposure draft of its proposed memorandum circular that sets stricter term limit for independent directors, while providing them with security of tenure at the same time.

 

Bad loans ratio eases to 6-month low [The Philippine Star, November 10, 2025]

The proportion of banks’ bad loans dropped to its lowest level in six months in September, reflecting improving payment capacity among borrowers as better weather conditions and increased business activity allowed more firms and households to catch up on debt payments.

 

Ilocos workers get pay hike [The Philippine Star, November 9, 2025]

The RTWPB said that starting Nov. 19, workers in the region would receive an increase of P37, bringing the minimum daily wage in the non-agriculture sector to P505 from P468. Those in the agriculture sector will receive P480 daily.

 

DHSUD orders moratorium on housing amortization [The Philippine Star, November 9, 2025]

Among the agencies directed by DHSUD Secretary Jose Ramon Aliling to “immediately” impose a moratorium on housing amortization were the Home Development Mutual Fund or Pag-IBIG Fund, National Housing Authority, Social Housing Finance Corporation and National Home Mortgage Finance Corp.

 

DOT slams unfair rebooking policies [The Philippine Star, November 9, 2025]

The Department of Tourism slammed reports of overpricing and “unfair” rebooking and cancellation policies by some tourism businesses following recent calamities that disrupted operations in several parts of the country.

 

SEC moves to simplify rules on corporate amendments [The Philippine Star, November 9, 2025]

The proposed guidelines will enable applicants to submit an affidavit of undertaking instead of a monitoring clearance and clearly categorize the different types of amendment applications as either complex or highly technical transactions.

 

DOF pushes SEF reforms [The Philippine Star, November 9, 2025]

The Department of Finance (DOF), along with other national agencies, has issued a joint circular aimed at strengthening the Special Education Fund (SEF) by establishing clear and transparent guidelines to address learning gaps and enhance education outcomes nationwide.

 

CIAP withdraws charges vs flood control project contractors [GMA News Online, November 8, 2025]

In a November 6 letter furnished to GMA Integrated News, Atty. Regino Mallari Jr., alternate chairperson and supervising head of the CIAP, told Engr. Sergie Retome, Philippine Contractors Accreditation Board Acting Executive Director, said that it was withdrawing the charges since the PCAB "had already initiated investigations and undertaken measures against the same contractors." 

 

Tourist-friendly Bulacan public market honored as model ‘Palengke 2025’ [Philippine Information Agency, November 8, 2025]

The Department of Trade and Industry (DTI) and the Bulacan Consumer Affairs Council (BCAC) have recognized the newly constructed El Mercado de Calumpit as the Huwarang Palengke (model market) 2025 in the large market category.

 

Marcos OKs zero tariff on imported metal sheet used in food canning for 3 years [GMA News Online, November 8, 2025]

Under Executive Order No. 4, issued by Executive Secretary Lucas Bersamin by authority of the President, Marcos noted that “at present, there is no local production of TMBP and there is no local product that can substitute the commodity,” thus the current 3% tariff on importing TMP will be suspended.

 

‘Accomplice?’: Pinoy encounters delivery rider tasked with taking photos of house, vehicles [interaksyon, November 7, 2025]

A Filipino shared an experience involving a courier service rider who was tasked with taking photos of his vehicles and residence.

 

Zambales cited for financial management [The Manila Times, November 7, 2025]

The province of Zambales has been recognized as one of the eight best provinces in the country in terms of efficient local government financial management for fiscal year 2024.

 

BIR files P1.6-B tax cases vs ‘BGC Boys’ Alcantara, Hernandez, Mendoza [Inquirer.Net, November 6, 2025]

“We conducted a lifestyle check on Alcantara, Hernandez and Mendoza. These three ex-DPWH officials had lavish lifestyles,” BIR Commissioner Romeo Lumagui Jr. told reporters.

 

Dennis Trillo laments misuse of people’s taxes: ‘Sana dinonate na lang natin’ [Inquirer.Net, November 6, 2025]

Dennis Trillo joined his fellow celebrities in using his platform to lament the misuse of the people’s taxes, saying the taxpayers could have put their money to better use by giving them to charities instead.

 

Tougher rules ahead for online lenders – DOF [The Philippine Star, November 6, 2025]

On orders of the DOF, the Securities and Exchange Commission (SEC) has drafted a memorandum circular that will impose limits on the interest rates and fees charged by lending and financing companies.

 

STI nets P2.22 billion as enrollment hits all-time high [GMA News Online, November 5, 2025]

Revenues for the year climbed 18% to P5.56 billion, as enrollment grew 15% to hit 138,060 students for the school year from 119,543 in the previous year. This brought operating income up 33% to P2.36 billion, and operating margins to 43%.

2. BIR EXPANDS THE COVERAGE OF AREAS ON THE EXTENDED TAX FILING DUE TO TYPHOON TINO

Revenue Memorandum Circular (RMC) No. 100-2025, issued on November 7, 2025, expands the coverage of RMC No. 99-2025 to additional areas affected by Severe Typhoon "Tino" for the filing of tax returns and payment of taxes due thereon, including the submission of other required documents.

3. BIR EXTENDS THE DEADLINE FOR THE FILING OF TAX RETURNS TO THOSE TAXPAYERS AFFECTED BY TYPHOON TINO

Revenue Memorandum Circular (RMC) No. 99-2025, issued on November 7, 2025, extends the deadlines for filing, payment of taxes, and submission of documents falling due in November 2025 for taxpayers in areas affected by Severe Typhoon "Tino."

4. DOJ OPINION

FREIGHT FORWARDERS WITH YELLOW PLATE & BUS RAPID TRANSIT ARE BOTH CONSIDERED PUVs. CONSEQUENTLY, BOTH MUST COMPLY WITH RULES FOR PUBLIC UTILITIES

The Land Transportation Franchising and Regulatory Board (LTFRB) of the Department of Transportation (DOTr) is requesting a legal opinion regarding the formulation of the Implementing Rules and Regulations (IRR) of Republic Act (R.A.) No. 11659, or the Amended Public Service Act. Specifically, the key legal questions raised are whether freight forwarders servicing various sectors (land, sea, air) are classified as public utility or public service, considering the earlier opinion rendered by the Securities and Exchange Commission (SEC) Office of the General Counsel that if a freight forwarder operates a yellow-plated trucks, then it would be considered a PUV; and whether a Bus Rapid Transit (BRT) is considered PUVs due to a bus fleet, or as a public service as it operates like a rail system. In reply, land-based freight forwarders operating yellow-plated trucks are considered PUVs and must comply with the requirement for public utilities. Trucks-for-hire is one of the listed PUVs under Section 2(k) of R.A. No. 11659. Also, R.A No. 4136 or the Land Transportation and Traffic Code provides that yellow plates are issued to vehicles registered as “for hire” or public utility vehicles. These vehicles must secure a Certificate of Public Convenience and are subject to Public Service Act. On the second issue, BRT is considered a PUV since it relies on public utility buses. While BRTs may operate with some characteristics similar to rail systems, the fact that it uses buses to carry passengers for a fee, indubitably classifies the BRT fleet itself as PUVs, the operational similarity to rail systems notwithstanding. [DEPARTMENT OF JUSTICE LEGAL OPINION NO.25, SERIES OF 2025, OCTOBER 23, 2025]

5. CTA CASES

IN TAX ASSESSMENT CASES, THE 30-DAY PERIOD TO APPEAL UNDER SECTION 228 OF THE TAX CODE IS STRICTLY NON-EXTENDIBLE. FAILURE TO COMPLY RESULTS IN THE ASSESSMENT BECOMING FINAL & UNCHALLENGEABLE

The Petitioner, Yokohama Tire Sales Philippines, Inc., filed a Petition for Review seeking to reverse and set aside the decision of the Court of Tax Appeals (CTA) Third Division, which denied its Motion for Extension of Time to file the Petition for Review. The Petitioner argues that the Court erred in ruling that it failed to timely perfect its appeal on the Respondent Commissioner of Internal Revenue (CIR)’s Final Decision on Disputed Assessment (FDDA). It further claimed that Section 11 of the Revised Rules of the Court of Tax Appeals (RRCTA) and Section 228 of the Tax Code, are in pari materia and must be construed and harmonized together. In addition, the grant of additional period to file the Petition for Review is permitted by law and implementing rules and regulations, and that the request for extension was justified due to the Respondent’s delayed reconciliation of the breakdown of assessment items. In ruling, the Court held that Section 11 of RRCTA generally applies to specific cases enumerated therein. The 30-day period provided therein is extendible. On the other hand, the 30-day period under Section 228 of the Tax Code exclusively applies to the filing of appeals in cases involving denial of, or inaction on the protests on assessments by the CIR. This statutory period is mandatory and jurisdictional, and therefore not subject to extension. Thus, insofar as the period for filing appeals of the CIR’s adverse decision on protests involving disputed assessments is concerned, Section 228 of the Tax Code shall apply. Since RRCTA is mere procedural rules, it cannot prevail over a substantive law such as the Tax Code. Consequently, the Petition for Review is DENIED for lack of merit. [YOKOHAMA TIRE SALES PHILIPPINES, INC. VS. COMMISSIONER OF INTERNAL REVENUE, CTA EN BANC NO. 3078, OCTOBER 24, 2025]


[WAIVERS EXECUTED BEYOND THE VALID ASSESSMENT PERIOD ARE INEFFECTIVE & THE TAX ASSESSMENTS ARE VOID] [THE INVALIDITY OF THE FDDA DOES NOT NECESSARILY RESULT IN THE INVALIDITY OF THE ASSESSMENT AS FOUND IN THE FLD]

This case involves an amended decision on the Motions for Partial Reconsideration filed by both the Petitioner, Grand Union Supermarket, Inc., and the Respondent, Commissioner of Internal Revenue (CIR), of a prior ruling of the Court of Tax Appeals (CTA) on deficiency tax assessments against the Petitioner. The Respondent argues that the CTA cannot rule on issues not raised at the administrative level, and that the Petitioner’s failure to refute the assessment findings at the administrative level indicates the Petitioner’s waiver of its defenses. Further, Waivers executed by the Petitioner validly extended the assessment period, and that the Petitioner remains liable for the deficiency taxes and compromise penalties. On the other hand, the Petitioner, asserts that the Letter of Authority (LOA) should have been revalidated, that the Formal Letter of Demand (FLD) is invalid due to an invalid Final Decision on Disputed Assessment (FDDA), that an unauthorized Revenue Officers participated in the evaluation which should render the FLD invalid, that the Waivers executed by the Petitioner were invalid, and that the  Petitioner should not be held liable for deficiency taxes and compromise penalties due to invalid assessments. In ruling on the Respondent’s Motion for Partial Reconsideration, the Court held that Waivers executed by the Petitioner did not extend the assessment period for certain Expanded Withholding Tax (EWT) assessments, upon which the right to assess had already prescribed. Likewise, compromise penalties cannot be imposed upon the Petitioner without its consent. Thus, the Respondent’s Motion was DENIED. On the Petitioner’s Motion for Partial Reconsideration, the Court held that the LOA remained valid. Constitutional issues must be raised at the earliest opportunity, otherwise, it cannot be subsequently raised on appeal. Also, the invalidity of the FDDA did not render the assessment void. The decision of the Respondent on an FDDA differs from the assessment itself, and the invalidity of the FDDA does not result in the invalidity of the assessment found in the FLD. Moreover, Revenue Officer Mendoza was duly authorized by a valid LOA and there was no proof that her authority was revoked at any point in time. In sum, the Petitioner’s motion was PARTIALLY GRANTED, adjusting the deficiency income tax due to the reconsidered creditable withholding tax. The Court cancelled the deficiency VAT, EWT, and compromise penalties, but affirmed the liability for deficiency income tax with modifications. [GRAND UNION SUPERMARKET INC. VS COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 10390, OCTOBER 22, 2025]


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