De Guzman, Pascual & Associates, CPAs

📢 𝐅𝐢𝐥𝐢𝐧𝐠 𝐲𝐨𝐮𝐫 𝐀𝐧𝐧𝐮𝐚𝐥 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 𝐑𝐞𝐭𝐮𝐫𝐧 (𝐀𝐈𝐓𝐑)? 𝐇𝐞𝐫𝐞 𝐚𝐫𝐞 𝐬𝐨𝐦𝐞 𝐭𝐡𝐢𝐧𝐠𝐬 𝐲𝐨𝐮 𝐬𝐡𝐨𝐮𝐥𝐝 𝐫𝐞𝐦𝐞𝐦𝐛𝐞𝐫!

As the AITR filing deadline gets closer, it’s important to stay informed and prepared to avoid last-minute stress, penalties, and errors. ✅

🗓️ Know the deadline and file on time
💻 Use the correct electronic filing platform
💳 Be aware of your available payment options
📄 Prepare and submit complete attachments
⚠️ Know the possible penalties

A little preparation now can save you time, money, and worry later. Stay compliant and file with confidence!

📩 Need help with your AITR filing? Send us a message — we’re here to assist you.

For Fiscal Quarter ending February 28, 2026!

Time to take action! ⏳ Begin your tax preparation now to ensure a smooth filing process and avoid any penalties!✍️

🌸 𝑪𝒆𝒍𝒆𝒃𝒓𝒂𝒕𝒊𝒏𝒈 𝑰𝒏𝒕𝒆𝒓𝒏𝒂𝒕𝒊𝒐𝒏𝒂𝒍 𝑾𝒐𝒎𝒆𝒏’𝒔 𝑴𝒐𝒏𝒕𝒉! 🌸

This month, we honor the strength, resilience, and achievements of women everywhere—leaders, professionals, entrepreneurs, mothers, mentors, and changemakers who continue to shape industries, communities, and the future.

At De Guzman, Pascual & Associates CPAs, we proudly celebrate the women in our firm and beyond who contribute their expertise, passion, and leadership in accounting, business, and every field they pursue.

✨ 𝑬𝒎𝒑𝒐𝒘𝒆𝒓𝒆𝒅 𝑾𝒐𝒎𝒆𝒏. 𝑺𝒕𝒓𝒐𝒏𝒈𝒆𝒓 𝑩𝒖𝒔𝒊𝒏𝒆𝒔𝒔𝒆𝒔. 𝑩𝒓𝒊𝒈𝒉𝒕𝒆𝒓 𝑭𝒖𝒕𝒖𝒓𝒆𝒔.

Let us continue to recognize, support, and uplift the incredible contributions of women—not only this month, but every day. 💜

Stay Updated for our BIR TAX REMINDERS📲

For more concerns kindly message us WE GOT YOUR BACK

Tax deadline is coming⏰⏰
Gentle reminder, business owners! Have you checked your tax deadlines?

Let's avoid unnecessary penalties❌❌

Friendly Reminder Ka-taxpayers⏰⏰
Make sure your documents are complete🤗

For more inquires kindly message our page for your concerns!!

Hello taxpayers!👋👋
E-sales is waving! This is your reminder to check your deadlines✊

📢𝐒𝐄𝐂 𝐈𝐬𝐬𝐮𝐞𝐬 𝐍𝐞𝐰 𝐆𝐮𝐢𝐝𝐞𝐥𝐢𝐧𝐞𝐬 𝐟𝐨𝐫 𝐎𝐧𝐞 𝐏𝐞𝐫𝐬𝐨𝐧 𝐂𝐨𝐫𝐩𝐨𝐫𝐚𝐭𝐢𝐨𝐧𝐬 (𝐎𝐏𝐂𝐬)

The Securities and Exchange Commission (SEC) has released updated guidelines aimed at strengthening compliance requirements for One Person Corporations (OPCs).

As your accounting partner, here’s a simplified breakdown of what this means for you:

✅𝟏. 𝐀𝐩𝐩𝐨𝐢𝐧𝐭𝐦𝐞𝐧𝐭 𝐨𝐟 𝐎𝐟𝐟𝐢𝐜𝐞𝐫𝐬 (𝐅𝐨𝐫𝐦 𝐨𝐟 𝐀𝐩𝐩𝐨𝐢𝐧𝐭𝐦𝐞𝐧𝐭 – 𝐅𝐀𝐎)
• OPCs must appoint the required officers (Treasurer, Corporate Secretary, etc.)
• Submit the FAO within:
– 20 days from issuance of Certificate of Incorporation
– 5 days for any subsequent appointment
⚠ Penalty for late filing: ₱5,000 – ₱10,000

📊𝟐. 𝐀𝐧𝐧𝐮𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭𝐬 (𝐀𝐅𝐒)
• Must be filed on SEC deadline or within 120 days from fiscal year end

Late filing (within 1 year):
Penalty ranges from ₱5,000 up to ₱13,500

Non-filing (beyond 1 year):
Penalty ranges from ₱10,000 up to ₱27,000

🔎Audit Requirement Update
• If total assets or liabilities exceed ₱3 Million → Audited Financial Statements required (Effective for fiscal year ending on or after December 31, 2025)
• If below ₱3 Million → Submit AFS with Statement of Management’s Responsibility (signed
under oath)

💰𝟑. 𝐓𝐫𝐞𝐚𝐬𝐮𝐫𝐞𝐫’𝐬 𝐁𝐨𝐧𝐝 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐦𝐞𝐧𝐭
If the single stockholder also acts as Treasurer:
• A surety bond must be posted
• Bond coverage: ₱1M – ₱5M (depending on authorized capital stock)
• If authorized capital exceeds ₱5M → bond must equal the authorized capital
• Must be renewed every 2 years
• Must be posted within 30 days from incorporation or FAO submission (if self-appointed later)
❗ Late Posting Penalty:
• ₱10,000 basic fine
• Plus ₱500 per month of delay (for first violation)

⏳ 𝐓𝐫𝐚𝐧𝐬𝐢𝐭𝐨𝐫𝐲 𝐏𝐞𝐫𝐢𝐨𝐝 & 𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐂𝐚𝐬𝐞𝐬
• OPCs without filed Appointment of Officers and whose single stockholder acts as Treasurer are
given 30 days from effectivity of the guidelines to comply.
• OPCs previously monitored but not yet penalized will be assessed ₱5,000. Upon payment, this
will not be treated as a first offense.
• Pending monitoring applications will not be processed under old rules. A new monitoring request must be filed.

⚠ 𝐖𝐡𝐲 𝐓𝐡𝐢𝐬 𝐌𝐚𝐭𝐭𝐞𝐫𝐬
The SEC aims to strengthen transparency and accountability among OPCs. Penalties are now clearer and more strictly enforced.

If you own an OPC, now is the time to:
✔ Review officer appointments
✔ Check your Treasurer’s bond compliance
✔ Ensure timely AFS submission
✔ Confirm whether audit is required
✔ Address any pending SEC monitoring issues

📌Source: Official SEC press release and SEC Memorandum Circular No. 10, Series of 2026.

🔗View the full document here: https://www.sec.gov.ph/mc-2026/sec-mc-no-10-series-of-2026/ .tab=0

Message us for a compliance check and assistance.
📱0919 001 8952
🌐Visit our page: dgpcpa.org
📩Email us: askdgpcpa.org

Let’s keep your corporation compliant, protected, and penalty-free.

Another approved 9G visa for a Korean client managed by our very agile corporate team lead, Ms. Angelica Benosa.

TYL for guidance ☝🏻

✔️DEADLINE EXTENSION: March 2, 2026
Reminder to all employers and tax payers📝
Don’t leave it to the last minute—get started today!"

📞For inquiries you may contact us 0919 001 8952
🌐Visit our page: dgpcpa.org
📩Email us: askdgpcpa.org

©️Credit to the source: BIR Revenue District Office 048 West Makati

Don’t forget! 📌
Deadline for submitting BIR Form 2316 is February 28.
Submit early and stay stress-free! 💼✨