The Philippines Tax Engine
Cassandra's Philippines tax engine reasons over Philippine primary sources rather than a generic global model. Answers name the statute, the section, and the Bureau of Internal Revenue (BIR) guidance relied on, so CPAs, tax practitioners, attorneys can verify the reasoning before it reaches a client.
Where a regime is in transition — currently CREATE MORE Act refinements to incentives and VAT treatment — Cassandra surfaces the transition and the competing treatments instead of silently choosing one. Cross-border questions combine this engine with the applicable double tax agreement, the OECD Model Tax Convention commentary, the OECD Transfer Pricing Guidelines, and BEPS Pillar One and Pillar Two materials.
Key Regulatory Bodies in Philippines
- Bureau of Internal Revenue (BIR)
- Securities and Exchange Commission (SEC)
- Board of Accountancy (BOA) — CPA regulation
- Bangko Sentral ng Pilipinas (BSP)
Core Philippines Tax Sources Covered
- National Internal Revenue Code of 1997, as amended by TRAIN and CREATE
- BIR revenue regulations, revenue memorandum circulars and rulings
- Local Government Code business tax provisions
- Every output is an LLM-generated research draft requiring review by a practitioner qualified in the relevant jurisdiction. Cassandra Research is a software company and does not provide tax, legal, or financial advice.
AI Capabilities for Philippines Firms
Legislation and Guidance Research
Ask a Philippine tax question and receive a structured answer citing the relevant Act, section, and Bureau of Internal Revenue (BIR) guidance.
Advisory and Memo Drafting
Generate research memos, advice frameworks, and client communications formatted for professional review and sign-off.
Cross-Border Analysis
Combine the Philippines engine with other jurisdiction engines, the applicable double tax agreement, and OECD commentary.
Firm Knowledge Management
Organise research, precedents, and prior advice with AI-powered retrieval across your whole knowledge base.