Failure to Withhold EWT: Why Expenses Get Disallowed During BIR Audits
In Bureau of Internal Revenue (BIR) tax audits, some of the most expensive findings do not begin with fraud or aggressive tax planning. They begin with something quieter — a missing withholding tax on an otherwise legitimate expense. A company pays a consultant, records the cost, and deducts it in good faith. Months or years […]
