AMA CPA's Co.

AMA CPA's Co. Our firm is accredited by the Board of Accountancy (BOA), Bureau of Internal Revenue (BIR), and Cooperative Development Authority (CDA).

Arellano Maldo and Associates CPAs provides quality accounting, audit, and taxation services for SMEs, focusing on transparency, compliance, and building long-term, trust-based relationships with clients through professionalism and ethical standards. Arellano Maldo and Associates CPAs provides quality accounting, audit and taxation services for SMEs in th Philippines focusing on transparency, comp

liance, and building long-term, trust-based relationships with clients through professionalism and ethical standards. Services Offered:

Tax Return Preparation and Filing
Tax Consultancy Services
Audit and Assurance Services
Financial Statement Preparation
Business Registration (DTI, SEC, BIR, Business Permit)
IPO Registration
Accounting System Implementation
Other Accounting, Tax and Audit Engagement

Understanding the One-Time Tax Abatement Program doesn't have to be complicated. We've transformed Revenue Memorandum Or...
27/07/2026

Understanding the One-Time Tax Abatement Program doesn't have to be complicated. We've transformed Revenue Memorandum Order No. 19-2026 into an easy-to-follow System Flow Infographic to help taxpayers, business owners, and fellow professionals better understand the application process.

Stay informed. Stay compliant. Make better tax decisions.

For tax consultation and assistance:

πŸ“ Rm. 301, 3/F Aurelio Bldg. II, 11th Ave., Brgy. 68, Caloocan City
πŸ“ž (02) 8996-1415 | 0968-531-8592
πŸ“§ [email protected]

24/07/2026

Best teams know when to have fun.

Ready. Set. Collaborate.TOP-AMAzing Race 2026 🚩Summer Team Building & CollaborationπŸ“ El Dionisio White Beach Resort, Ori...
24/07/2026

Ready. Set. Collaborate.

TOP-AMAzing Race 2026 🚩
Summer Team Building & Collaboration
πŸ“ El Dionisio White Beach Resort, Oriental Mindoro
πŸ“… May 7–10, 2026

Work hard. Travel together. Create lasting memories.Summer Outing & Team Building 2026πŸ“Da Nang, Vietnam | May 26–30, 202...
24/07/2026

Work hard. Travel together. Create lasting memories.

Summer Outing & Team Building 2026
πŸ“Da Nang, Vietnam | May 26–30, 2026

BIR Revenue Memorandum Circular (RMC) No. 81-2026Are you claiming the Five-Year Net Operating Loss Carry-Over (NOLCO) fo...
23/07/2026

BIR Revenue Memorandum Circular (RMC) No. 81-2026

Are you claiming the Five-Year Net Operating Loss Carry-Over (NOLCO) for Taxable Years 2020 and 2021 using the Offline eBIRForms Package or the Electronic Filing and Payment System (eFPS)?

The Bureau of Internal Revenue has issued Revenue Memorandum Circular (RMC) No. 81-2026, prescribing temporary workaround procedures to enable taxpayers to properly claim their Five-Year NOLCO despite the current system limitation that only accommodates the three immediately preceding taxable years.

This guide is highly recommended for:
β€’ Certified Public Accountants (CPAs)
β€’ Tax Practitioners
β€’ Business Owners
β€’ Corporate Accountants
β€’ Bookkeepers
β€’ Finance and Tax Professionals
πŸ“– Save this post and keep it as a handy reference for your upcoming tax filings. Don't forget to share it with colleagues and clients who may benefit from this important tax update.

🚨 COMPLIANCE REMINDER FOR LESSORS & COMMERCIAL PROPERTY OWNERS πŸš¨πŸ“’ Deadline for Submission of the Lessee Information Stat...
20/07/2026

🚨 COMPLIANCE REMINDER FOR LESSORS & COMMERCIAL PROPERTY OWNERS 🚨

πŸ“’ Deadline for Submission of the Lessee Information Statement (LIS): July 31, 2026 (FRIDAY)

Are you an owner or sub-lessor of a commercial building, mall, office space, or business establishment leasing out commercial spaces?

Under BIR Revenue Regulations No. 12-2011, owners and sub-lessors are required to submit the Lessee Information Statement (LIS) and other prescribed documents to the appropriate Revenue District Office (RDO). This requirement helps ensure that tenants are properly registered with the Bureau of Internal Revenue (BIR).

πŸ“Œ Don't forget to prepare the following:
βœ… Building/Space Layout
βœ… Certified True Copy of Contract of Lease per Tenant
βœ… Lessee Information Statement (Hard Copy and Soft Copy, under oath)

⚠️ Failure to comply or submitting false information may subject the lessor to penalties under the National Internal Revenue Code.

πŸ“… REMINDER:

Deadline for Submission: JULY 31, 2026

Don't wait until the last minute. Submit early, stay compliant, and avoid unnecessary penalties.

If you need assistance in understanding the reportorial requirements or preparing your compliance documents, we're here to help.

The Securities and Exchange Commission (SEC) has issued SEC Memorandum Circular No. 20, Series of 2026, introducing a co...
18/07/2026

The Securities and Exchange Commission (SEC) has issued SEC Memorandum Circular No. 20, Series of 2026, introducing a comprehensive regulatory framework for Financing and Lending Companies while officially lifting the moratorium on Online Lending Platforms (OLPs).

The Circular establishes stronger standards to promote responsible digital lending, enhance consumer protection, and improve transparency across the industry.

Key Highlights:

βœ” Lifting of the moratorium on Online Lending Platforms (OLPs)

βœ” Enhanced prudential and governance requirements

βœ” Mandatory registration and disclosure of OLPs

βœ” Updated paid-up capital requirements

βœ” Stronger borrower disclosure and consumer protection measures

βœ” Enhanced Data Privacy compliance and information security

βœ” Fair and transparent marketing practices

βœ” Ethical collection standards

βœ” New Annual Licensing Fee (ALF) framework effective January 2027

As the lending landscape continues to evolve, compliance is no longer just a regulatory obligationβ€”it is a strategic advantage that builds trust, protects consumers, and supports sustainable business growth.

Congratulations to Mr. Dionimar G. Maldo, Managing Partner of Arellano Maldo and Associates CPAs Co. (AMA CPAs Co.), for...
13/07/2026

Congratulations to Mr. Dionimar G. Maldo, Managing Partner of Arellano Maldo and Associates CPAs Co. (AMA CPAs Co.), for serving as the Resource Speaker during the Institutional HR Orientation and Employee Welfare Seminar of Tomas Claudio Colleges held on July 10, 2026, at the DH Soriano Multimedia Hall (AVR).

Through his engaging and insightful presentation, Mr. Maldo shared valuable knowledge on the proper computation of employee compensation, payroll and salary computation, statutory benefits, mandatory government contributions, Philippine labor laws, employee rights and responsibilities, and the importance of compliance, transparency, and fairness in compensation administration. His expertise provided faculty and staff with practical guidance that strengthens their understanding of employee welfare while promoting ethical and compliant HR practices in the workplace.

We also commend Tomas Claudio Colleges for its continued commitment to investing in the professional growth and well-being of its employees. Initiatives like this reflect the institution's dedication to fostering a culture of learning, accountability, and excellence.

At Arellano Maldo and Associates CPAs Co., we firmly believe that sharing knowledge is one of the most meaningful ways to create lasting impact. By partnering with institutions and organizations through education, compliance, and professional development, we remain committed to advancing excellence in the accounting profession and empowering workplaces with reliable, practical, and relevant expertise.

Congratulations once again, Mr. Maldo, on this meaningful opportunity to educate, inspire, and make a positive difference. May your passion for sharing knowledge continue to empower professionals and contribute to stronger, more compliant, and future-ready organizations.

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Order (RMO) No. 17-2026, which prescribes the updated...
09/07/2026

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Order (RMO) No. 17-2026, which prescribes the updated policies and procedures for processing One-Time Transactions (ONETT) involving the sale and donation of real and personal properties, aligned with the ISO 9001:2015 Quality Management System (QMS).

This issuance introduces significant enhancements aimed at improving the efficiency, consistency, and standardization of ONETT processing, including:

βœ” Updated ONETT policies and procedures
βœ” Revised documentary requirements and quality forms
βœ” Enhanced eONETT and eCAR processing workflows
βœ” Standardized processing timelines based on transaction complexity
βœ” Improved monitoring, documentation, and quality control measures
βœ” Strengthened compliance with ISO 9001:2015 Quality Management System standards

These updates are particularly relevant for:

β€’ Taxpayers
β€’ Business Owners
β€’ Certified Public Accountants (CPAs)
β€’ Lawyers
β€’ Real Estate Brokers and Developers
β€’ Corporate Tax and Finance Professionals

Understanding these changes is essential to ensure timely compliance and a smoother processing experience for ONETT transactions.

We invite you to review our infographic for a concise summary of the key provisions and practical implications of RMO No. 17-2026.

The Securities and Exchange Commission (SEC) has extended the transitional use of the 2020 General Information Sheet (GI...
02/07/2026

The Securities and Exchange Commission (SEC) has extended the transitional use of the 2020 General Information Sheet (GIS) Form, including the Beneficial Ownership Declaration (BOD) Page, through 31 July 2026.

βœ… You may continue filing your GIS and BOD Page via eFAST using the 2020 GIS Form.

βœ… There is no need to migrate to HARBOR yet, as the SEC continues to address technical issues to ensure a smooth transition.

Why does this matter?

βœ” More time to comply with SEC reportorial requirements.
βœ” Continue using the existing 2020 GIS Form through eFAST.
βœ” Avoid confusion while the SEC completes the HARBOR implementation.
βœ” Stay compliant and avoid unnecessary filing issues.

πŸ“… Extension Deadline: 31 JULY 2026

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