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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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Thanks for leaving a comment. In our experience, the BIR use Service Invoice if it's service business. But based on…
On RR 3-2024: Implementing the Amendments by Ease of Paying Taxes Act (EOPT) on Value Added Tax (VAT) and Percentage Tax
Hi, Thanks for leaving a comment. You may use the strike-through Invoice (Previously OR) only until December 31, 2024. It's…
On How to Register Invoice per RR 7-2024?
Hi, Thanks for leaving a comment. Yes, you will issue supplementary document, such as receipt, as proof of collection. Hope…
On RR 3-2024: Implementing the Amendments by Ease of Paying Taxes Act (EOPT) on Value Added Tax (VAT) and Percentage Tax
For no tax due forms, the penalty is based on gross receipts or sales ranging from P1,000 up to P25,000.…
On BIR Tax Penalties for Failure to File and Pay Taxes
Hi, you'll still be able to file the BIR form. But there may be penalties to be paid if you…
On BIR Tax Penalties for Failure to File and Pay Taxes
You can visit your RDO to claim your printed Official Receipt. If you plan to close, make sure to inform…
On BIR Tax Penalties for Failure to File and Pay Taxes
Hi, yes, if you registered in December 2022 and your BIR FOrm 2303 - Certificate of Registration is dated December…
On BIR Tax Penalties for Failure to File and Pay Taxes
Hi, for every missed tax form and period the penalty is P1,000 minimum even if no tax due or payable.…
On BIR Tax Penalties for Failure to File and Pay Taxes
Hi, you may visit your RDO to ask for the list of open case, if there is. Once you have…
On BIR Tax Penalties for Failure to File and Pay Taxes
For Capital Gain Tax - it's the seller For Documentary Stamp Tax - usually it's passed on to the buyer…
On BIR Tax Penalties for Failure to File and Pay Taxes
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  • Tax Accounting Software
  • Outsource Accounting, Bookkeeping and Tax Services
  • Payroll, HRIS, Time and Attendance Software and Outsourcing

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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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