Alas Oplas and Co. CPAs - La Union

18/04/2026

Enjoying a relaxing moment after sumptuous dinner!

14/04/2026

14/04/2026

RMC 030-2026
Extension of the deadline for filing of 2025 Annual Income Tax Returns and payment of the corresponding Taxes Due Thereon including submission of Required Attachments

05/04/2026

“𝐅𝐨𝐫 𝐰𝐞 𝐥𝐢𝐯𝐞 𝐛𝐲 𝐟𝐚𝐢𝐭𝐡, 𝐧𝐨𝐭 𝐛𝐲 𝐬𝐢𝐠𝐡𝐭.” – 𝟐 𝐂𝐨𝐫𝐢𝐧𝐭𝐡𝐢𝐚𝐧𝐬 𝟓:𝟕

This verse reminds us that life is not about what we can clearly see or fully understand. This Holy Week, we are invited to embrace a deeper kind of trust—one that remains steady even in silence, suffering, and uncertainty. Faith calls us to believe that God is present and at work, even when His plans are not yet revealed before our eyes.

Living by faith means choosing to walk forward with confidence in God’s love, just as Christ did on the way to the cross. In the quiet sorrow of Good Friday, we are reminded that not everything is meant to be immediately understood—but everything is held in God’s purpose.

To live by faith is to anchor our hearts in what is eternal rather than what is temporary. It teaches us to trust beyond our fears, to hope beyond what we see, and to continue believing even when the path feels unclear. While sight focuses on the present moment, faith rests in the assurance that God is leading us toward something greater—beyond the cross, into the promise of new life.

11/02/2026

JUSTICE SAMUEL GAERLAN PENNED CASE!!⚖️👨‍⚖️

Republic vs. Robiegie Corporation
G.R. No. 260261, October 03, 2022

ISSUE: Whether substituting revenue officers named in the Letter of Authority (LOA) without issuing a new LOA is allowed.

RULING: The Supreme Court (SC) ruled that LOA is the authority given to the appropriate revenue officer assigned to perform assessment functions, which empowers or enables said revenue officer to examine the books of account and other accounting records of a taxpayer for the purpose of collecting the correct amount of tax. An LOA is premised on the fact that the examination of a taxpayer who has already filed his tax returns is a power that statutorily belongs only to the CIR himself or his duly authorized representatives.

Hence, the practice of reassigning or transferring revenue officers originally named in the LOA and replacing them with new revenue officers to continue the investigation without a separate LOA is not allowed as (i) violates the taxpayer's right to due process in tax audit or investigation; (ii) usurps the statutory power of the Commissioner of Internal Revenue (CIR) or his duly authorized representative to grant the power to examine the books of account of a taxpayer; and (iii) does not comply with existing Bureau of Internal Revenue (BIR) rules and regulations on the requirement of an LOA in the grant of authority by the CIR or his duly authorized representative to examine the taxpayer's books of accounts. Therefore, absent a new LOA, findings or assessments by substituted revenue officers are null and void ab initio.