too complex account. I mean buong FAR na ata andito sa client na to - may revaluation at error correction pa
Mas gusto ko na lang mag answer ng FAR questions atleast yun may choices
You’ve survived the past two days. Stay sharp, trust your preparation, and finish the CPALE strong. One last push for the dream you’ve worked so hard for. You’ve come this far for a reason. Give it everything you’ve got, and leave the examination room knowing you did your best 🙌🏻
Get some rest early tonight, future CPAs!
You’ve done well in seasons you thought you couldn’t. Trust your preparation and believe that you can. Let this be another success story. Galingan!
Praying for you and with you, CPA! All the very best!
There’s something fulfilling with multi currency accounting and consolidations. The fulfillment after completing it - priceless.
You really have a lot to look forward to when you’ll be a CPA.
RFBT Recall
Holders of subscribed shares enjoy all the rights of a shareholder xpn for the right to a certificate of stock.
Once delinquent, or Delinquent Stockholder, loses all the right xpn the right to a dividend.
‘THAT IS PART OF HER JOB’
BIR Chief of Staff Anne Loraine Garcia-Marquez explained that no stock certificate can be issued to a shareholder whose shares are not fully paid, as Atty. Kristine Ferrer questioned her on the matter in relation to the Cale88 Foods Corp. involving Atty. Manases Carpio.
Marquez also maintained that transfers are still taxable whether the subscribed shares are fully paid or not. #VPonTrial
Follow our live updates here: inqnews.net/SaraTrialOct9
Watch our livestream here: inqnews.net/ImpeachmentOct9

ALT sara duterte impeachment trial, BIR Chief of Staff Anne Loraine Garcia-Marquez explained that no stock certificate can be issued to a shareholder whose shares are not fully paid, as Atty. Kristine Ferrer questioned her on the matter in relation to the Cale88 Foods Corp. involving Atty. Manases Carpio.
Quick recall:
Under RMO 1-2026, BIR issued the Single Instance Audit Framework.
1 eLA for one Taxable year for all tax types. Xpn: in case of fraud, they can issue multiple eLAs.
Quick recall: period to assess
For simple neglect: 3 years from the date of filing or due date whichever is later
For willful neglect e.g. fraud: 10 years from DISCOVERY
Ang pinapalabas ng defense, may 10-year limit para imbestigahan ang tax fraud mula sa taxable year.
BIR: The 10-year period to assess starts from discovery of fraud, not from the year it occurred.
Kaya hindi porke 2006 pa, lapsed na agad. BASAG. 👀
#VPSaraOnTrial
#VPOnTrial
Not only using FC deposits, now the float or settlement of Manager’s Check. Crazyyyyy 🫣
Ang talino ng interjection ni sen kiks.
Kapag nag-issue ng manager’s check, bawas agad ang milyon-milyon sa main account. Habang hindi pa naeencash, nakatambak lang ang pera o "floating," kaya zero record ito sa bank statement tuwing audit o cutoff (tulad ng Dec 31).
Senator Kiko Pangilinan established na pwedeng gamiting loophole para "magtago" ng yaman nang hanggang 6 months tapos mareredeposit din nang pabalik kapag naging stale na ang MC. #VPonTrial
Jacques retweeted
Politikal ang bagyo. Politikal ang baha.
Politikal ang bagyo hangga’t pinagkakakitaan ang baha.
Jacques retweeted
Bulacan, Pampanga, and Metro Manila are drowning, and we seriously need to stop pretending this is just about the weather. Flooding this severe isn’t something we should simply accept as “normal.”
Kawawang Pilipino. Kawawang Pilipinas.
We deserve better preparedness, better governance, and leaders who act before disaster, not only after people are already stranded, soaked, and at risk.
Sige na, ipagpatuloy nyo pa yang 3pm or 12nn cancellation nyo.
I have a tendency to carry everything simultaneously. But there are seasons where success isn't measured by how much I accomplish. I will measure it by what I choose not to carry today.
I just need to finish things one thing at a time. Do the most pressing task, when done, STOP.


















