Templado Accounting Services

24/09/2026

Behind the numbers: Working Capital 💡

10/09/2026

ʏᴇᴘ, ᴋɪɴᴅɴᴇꜱꜱ ʜᴀꜱ ᴀ ᴘʀɪᴄᴇ 😅

Section 99 of the Tax Code, as amended by Section 28 of TRAIN Law, states:

SEC. 99. Rates of Tax Payable by Donor.
(A) In General. - The tax for each calendar year shall be six percent (6%) computed on the basis of the total gifts in excess of Two hundred fifty thousand pesos (P250,000) exempt gift made during the calendar year.

Learn more: https://www.bir.gov.ph/tax-code

01/09/2026

Behind the Numbers: Current Ratio 💡

28/08/2026

✨ PAYDAY FRIDAY + LONG WEEKEND MOOD: ACTIVATED! ✨

What's your plan this payday Friday PLUS long weekend combo? 😎💸

Before we launch our mini‑vacation mode, here’s your friendly reminder from Templado Accounting Services:

💼 Be financially smart, even when the vibes are tempting
1. Set aside savings first
2. Track your weekend spending
3. Avoid impulse buys (yes, including that “sale” nga dili gyud sale)
4. Reward yourself (responsibly, hmmmm... 😏)

🎉 Celebrate the break, enjoy the rest, and recharge!

You deserve it after a full month of work. Long weekends are perfect for reconnecting with family, friends, and your financial goals.

Don’t forget: Relax, but don’t overspend. Enjoy, but stay financially wise.

25/08/2026

Accounting and Bookkeeping are not the same

Bookkeeping focuses on recording transactions, while accounting involves analyzing, interpreting, and reporting financial information.

07/08/2026

How to get your Tax Identification Number?
(See link in comment section)

03/06/2026

🍊🥑

𝗧𝗮𝗻𝗼𝗻𝗴 𝗻𝗶 𝗝𝘂𝗮𝗻 𝗡𝗼. 𝟮𝟴:

"𝗛𝗲𝗹𝗹𝗼, 𝗕𝗜𝗥! 𝗔𝗻𝗴 𝗼𝗿𝗮𝗻𝗴𝗲 🍊𝗽𝗼 𝗯𝗮 𝗮𝘁 𝗮𝘃𝗼𝗰𝗮𝗱𝗼 🥑𝗮𝘆 𝘃𝗮𝘁𝗮𝗯𝗹𝗲?"

𝗔𝗻𝗴 𝗞𝗮𝘀𝗮𝗴𝘂𝘁𝗮𝗻:

Hindi po vatable ang orange at avocado kung ang mga ito ay nasa kanilang original o raw state (sariwa, buo, binalatan, o hiniwa).

Ayon sa Section 109 (1)(A) ng National Internal Revenue Code (NIRC) at sa paglilinaw ng BIR sa pamamagitan ng Revenue Memorandum Circular (RMC) No. 112-2021, ang lahat ng unprocessed na gulay, prutas, at mani—lokal man o imported—ay 𝗩𝗔𝗧-𝗲𝘅𝗲𝗺𝗽𝘁.

Upang mas madaling maunawaan kung kailan sila nagiging taxable o exempt, narito ang gabay:

🟢 𝗩𝗔𝗧-𝗘𝘅𝗲𝗺𝗽𝘁 (𝗪𝗮𝗹𝗮𝗻𝗴 𝟭𝟮% 𝗩𝗔𝗧)

Ligtas sa VAT ang orange at avocado kung dumaan lamang sa mga simpleng proseso ng paghahanda para sa merkado:

• 𝙎𝙖𝙧𝙞𝙬𝙖 𝙖𝙩 𝘽𝙪𝙤: Bagong pitas o binili sa palengke/supermarket.
• 𝘾𝙝𝙞𝙡𝙡𝙚𝙙 𝙤 𝙁𝙧𝙤𝙯𝙚𝙣: Nilagay sa yelo o pinalamig para hindi mabulok.
• 𝙋𝙚𝙚𝙡𝙚𝙙 𝙤 𝙎𝙡𝙞𝙘𝙚𝙙: Binalatan, tinanggalan ng buto, o hiniwa.
• 𝘿𝙧𝙞𝙚𝙙: Prutas na pinatuyo nang walang hinalong asukal o ibang kemikal.

🔴 𝗩𝗮𝘁𝗮𝗯𝗹𝗲 (𝗠𝗮𝘆 𝟭𝟮% 𝗩𝗔𝗧)

Nagkakaroon lamang ng 12% VAT ang orange at avocado kapag sumailalim na sa advanced processing o hinaluan na ng ibang sangkap:

• 𝘾𝙖𝙣𝙣𝙚𝙙 𝙤 𝘽𝙤𝙩𝙩𝙡𝙚𝙙: Halimbawa ay avocado dip/spread o orange slices in syrup na nasa lata. 🥫
• 𝙅𝙪𝙞𝙘𝙚 𝙤 𝙎𝙝𝙖𝙠𝙚: Mga prutas na piniga, ginawang juice, o hinaluan ng gatas at asukal. 🥤
• 𝙋𝙤𝙬𝙙𝙚𝙧𝙚𝙙: Mga instant juice powder na may flavor ng orange o avocado. 🧋
• 𝙋𝙧𝙤𝙘𝙚𝙨𝙨𝙚𝙙 𝙎𝙣𝙖𝙘𝙠𝙨: Halimbawa ay avocado ice cream o orange-flavored candies. 🍬

Link:
RMC 112-2021:https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20112-2021%20(1).pdf

Tax Code: https://www.bir.gov.ph/tax-code [Section 109(1)(A)]

08/05/2026

🥱
Don't forget these upcoming deadlines!
May 10 - Withholding Tax (month of April 2026)
May 15 - Quarterly Income Tax (months January-March 2026)
May 15 - Annual Income Tax (Year 2025, as extended)

Learn more about upcoming deadlines with this 2026 Interactive Digital Tax Calendar of BIR at https://tinyurl.com/2026BIRDigitalTaxCalendar

27/01/2026

ℹ️

Heads up, taxpayers! 📢
The threshold for De Minimis Benefits has been revised. Stay informed to ensure proper tax compliance and correct payroll reporting. 🙌

28/11/2025

Kaabot pa kos deadline? hahaha

TEMPLADO ACCOUNTING SERVICES
Address: N. Tiu Building, Perdices St., Dumaguete City
Email: [email protected]
Facebook: facebook.com/templado.cpa

Services:
Business registration
Amendments and registration updates
Bookkeeping
Tax returns preparations and compliances
Financial Statements preparation
Audit and assurance services
Tax consultancy
BIR audit assistance
Other agreed-upon engagements
Business closure