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Maria Lourdes Yanuaria, CPA, CFC, CPP, RFP

Maria Lourdes M. Yanuaria is the founder of MPM Consulting Services in January 2011. She's a Certified Public Accountant, Certified Financial Consultant, Certified Payroll Professional and Registered Financial Planner.

She graduated from the University of Santo Tomas and passed the CPA Board Exam in 2005 at the age of 19. She previously worked in Sycip, Gorres, Velayo & Co. (SGV), Shell Shared Services Asia BV and Central Bank of the Philippines.

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Thank you for your comment. Yes, you can avail of the 8%. However, you must need to first update your…
On 8 Benefits of 8% Gross Income Tax Rate
Normally, what's recorded in the purchase journal are purchase of inventories not yet paid or on credit. But you may…
On Purchase Journal: What is it and How to Write Manually?
Hi Ms Lourdes, thank you for leaving a comment. Normally, writing of books starts once it is registered in the…
On Purchase Journal: What is it and How to Write Manually?
Hi Edita, thank you for your comment. The NIRC states "A final tax at the following rates shall be imposed…
On Computation of Tax on Dividends
Hi Mozi, thanks for your comment. As early as now, i'd like to congratulate you on your new business. We…
On How to Register a Sole Proprietor Business in the Philippines?
Hi Jon, thanks for your question. You have to visit your BIR RDO and apply for update in your information…
On Difference Between VAT and Non-VAT
Hi Grace, thanks for your comment. We haven't encountered it yet. We recommend you to visit your BIR RDO to…
On Tips to Legally Avoid Paying BIR Penalties During Tax Mapping
Hi Shami, thank you for your comment and question. If the lessor is NONVAT, there will be no input tax…
On Difference Between VAT and Non-VAT
Hi Toshimie Tokura, thank you for leaving a comment. If the sale is to Economic Zone such as Clark or…
On Difference Between VAT and Non-VAT
Hi Mike, thank you for your comment and question. If your approved line of business (PSIC) in the BIR Certification…
On Difference Between a Sales Invoice and an Official Receipt
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BIR Form Guides

  • BIR Form 0619E
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  • BIR Form 2551Q
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BIR Form Attachments

  • Quarterly Alphalist of Payees (QAP)

Recent Articles

  • Annual Income Tax Return Filing for Calendar Year 2024: Guidelines
  • Philippine Holidays in 2025
  • Quarterly Alphalist of Payees (QAP) for BIR Form 1601EQ
  • BIR Form 1601EQ: Quarterly Withholding Tax Expanded Return
  • BIR Form 0619E: Monthly Expanded Withholding Tax Return
  • RR 6-2024: Imposition of Reduced Interest and Penalty for Micro Small Taxpayers
  • RR 8-2024: Implementing on Classification of Taxpayers
  • RR 4-2024: Amendments on Filing and Paying Taxes
  • RMC 65-2024: Implementation Guide on Output VAT Credit of Uncollected Receivables
  • How to Register as Individual Online Seller in BIR?

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