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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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We already updated our article. Thanks
On Difference Between a Sales Invoice and an Official Receipt
Hi Max, it means that the Sale Price of P1,000.00 is inclusive of VAT. To get the Sales net of…
On How to Compute for Senior Citizen Discount in the Philippines?
Hi Gina, thank you for your question. We will tackle your question in detail in our next blog article. In…
On How to Register a Corporation in the Philippines?
Hi Len. It depends, you may claim it as expense or deduction as long as the delivery receipt is registered…
On Difference Between a Sales Invoice and an Official Receipt
Hi Deejay, Thank you for your question. We will tackle this in the next article we will post. the 2%…
On Difference Between VAT and Non-VAT
Hi Gel Dimaya, glad this post has been helpful for you. what kind of withholding tax are you referring to?
On Difference Between VAT and Non-VAT
Hi Randel Cano. You may refer to Revenue Regulation No 18-2012 for guidance. Thank you
On Difference Between a Sales Invoice and an Official Receipt
Hi Jeff Triunfo. Yes, the VAT Payable will be zero. But please keep in mind that you still need to…
On Difference Between VAT and Non-VAT
Hi Tay Pantoja, this article may be helpful for you
On Difference Between VAT and Non-VAT
Hi Mr Romeo L. Yusi, Jr Thank you for raising the questions. We updated our article for some changes based…
On Difference Between a Sales Invoice and an Official Receipt
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BIR Form Guides

  • BIR Form 0619E
  • BIR Form 1601C
  • BIR Form 1701Q
  • BIR Form 2551Q
  • BIR Form 1601EQ
  • BIR Form 1701
  • BIR Form 1701A
  • BIR Form 1604E
  • BIR Form 2316
  • BIR Form 0605

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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