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Happy Birthday, Sir Christian Valix! 💚💛 Thank you for sharing your knowledge and encouragement with aspiring CPAs. Wishing you good health, joy, and a wonderful year ahead! 🎉
Join us in greeting Sir Christian! #HappyBirthdaySirChristian #CPARFamily #CPAR
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No idea how to recall sa FAR kaya ite-take note ko nalang mga lagi kong mali/gray areas per topic
[A Thread]
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To the families and friends of CPALE examinees:
Tonight, instead of asking, “Ilang items ang sure mo?” try asking, “San mo gusto kumain?” or "Ano gusto mong kainin?"
Sometimes, the best support is not another question, but rather, a little kindness.
BE THE CALM THEY NEED TONIGHT.
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TAX
[Tax Filings]
BIR Forms:
Qtrly ITR ➡️ 1701Q (IND)
Annual ITR ➡️ 1701 (Mixed Income, Estates, Trusts)
Annual ITR ➡️ 1702 (Corp, Partnerships & Other Non-Ind TP)
Donors Tax ➡️ 1800
Estate Tax ➡️ 1801
WT Compensation ➡️ 2316
VAT (Monthly) ➡️ 2550M
VAT (Quarterly) ➡️ 2550Q
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CPALE week is here! Sending our examinees a little Fantastic FAR energy and all the luck in the world. 💙✨
Take a deep breath, trust the work you’ve put in, and show them what you know. You’ve got this!
Share for luck!!!
#FantasticFAR #CPALE2026 #CPAR
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Proportionate - Partial - % of FVINA
Fair Value - Full - FV of NCI
FV not given - deduct control premium in getting NCI
Do not deduct in getting goodwill
SME - Proportionate method only, Goodwill amortized (Useful life but not exceeding 10 years)
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RFBT
[Anti-Money Laundering Act]
Statutory Thresholds (COVERED Transactions)
🏦: [GR] ₱500,000 (w/in 1 banking day)
💎: ₱1,000,000
🎰: ₱5,000,000
🏡: ₱7,500,000
