me right now

make it make sense

[me right now @chambruno_]

Say hi to my bois

Chambe & Bruno 🐾❤️

[Mitsuo, fCPA @mitsuoCPA]

📌 TAXATION - WITHHOLDING TAXES

Goods - 1%
Services - 2%
Rent - 5%
Campaign (election) - 5%
Professional fees - 10/15%
Commission - 10/15%
Consulting fees - 10/15%
Security/Maintenance fees - 2%
Freelancers - 2%
Contractors - 2%
Adv. agencies - 1%
Promotions - 2%

[me right now @chambruno_]

Aral tayo maya

[MYKS, CPA 🦖 @MYKSCPA2025]

@tiredzlinerz Ito mhieee aralin mo po

[jireh @jrivatives]

CPALE na pala next week.

i noticed that a lot of our current reviewees are anxious about answering FAR.

share ko lang siguro strategy ko when i took the CPALE last Dec. i don't answer chronologically—Theory-Short-Long ako palagi hehe

hope this helps. let's go, future CPAs! ✨

[CAR,CPA @imcar_cpa]

Ganito ba naman ang nemonics mo sa
INHERENT LIMITATIONS, magkakamali ka pa ba? HAHHAAHAHAH

“PENIS”
1. Public Purpose
2. Exemp. of gov’t from taxes
3. Non-Deleg. of power of tax’n
4. International Comity
5. Situs/Territoriality

[Lanz, CPA, CTT @trialbalanz]

[TAX]
Excise Tax Summary
Source: ReSA - Atty. K. Manuel

PDF: https://t.co/3sZKbEV31u

[me right now @chambruno_]

🇵🇭

1. Kiko Pangilinan
2. Bam Aquino
3. Heidi Mendoza
4. Luke Espirito
5. Danilo Ramos
6. Norman Marquez
7. Angelo Alban
8. Ronnel Arambulo
9. Teddy Casiño
10. Sonny Matula
11. Jocelyn Andamo
12. Leody De Guzman

Partylist: AKBAYAN

[me right now @chambruno_]

Raw materials
🪐 Direct materials - di mabubuo product if wala ito. Ex, wood para sa table.

🪐 Indirect materials - mabubuo parin yung product kahit wala ang materials na ito. Ex, varnish para sa table.
- manufacturing cost.

[me right now @chambruno_]

INVENTORIES
🪐 assets held for sale - FINISHED GOODS - completed
🪐 goods are in process - GOODS IN PROCESS - partially completed
🪐 materials or supplies to be consumed - RAW MATERIALS - no work or process has been made

[ryle 🍀 @rylevantcosting]

Lord, bring back my momentum

[Cate, CPA @mcii_cpa]

PRINCIPLES OF TAXATION
🌤 Inherent Powers of the State
🌤 Theory and Basis
🌤 Nature of Power
🌤 Limitations
🌤 Stages and Aspects
🌤 Principles
🌤 National Taxes
🌤 Local Taxes
🌤 Nature of Tax Laws
🌤 Classification
🌤 System
🌤 Other Doctrines/rules
🌤 Exemptions
🌤 Escape

[Payback, CPA @paybackp3riod]

—Lahat ng sakripsiyo ngayon, magiging kwento ng tagumpay bukas. Few weeks to go, future CPA!

—Kaya mo 'yan self, isang push nalang, certified na ang title mo!

—Puyat at pagod ngayon, oath-taking at license soon!

#CPA
#LECPA

[me right now @chambruno_]

1 week nako na giproblema!!

[me right now @chambruno_]

Watafak is wrong with my lappy? I barely use it na nga

[me right now @chambruno_]

Lowballed af 😭

[me right now @chambruno_]

Di pa ako nagsisimula nabwibwisit na ako

[me right now @chambruno_]

Hayup talaga andami daming requirements for employment hooooo

[me right now @chambruno_]

@AMAZlNGNATURE wow

[me right now @chambruno_]

huehue