Category: PEZA
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SEC Filing: When Does the Statement of Management’s Responsibility (SMR) Need to Be Notarized?
As companies begin preparing their 2025 financial statements for SEC filing, one common question arises: Does the Statement of Management’s Responsibility (SMR) now need to be notarized? Recent updates from the Securities and Exchange Commission (SEC) have created some confusion. The answer is simple once you understand the rule: Notarization depends on whether the financial…
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New PEZA VAT Rules: Are Your Purchases Still Zero-Rated?
he Philippine Economic Zone Authority (PEZA) Memorandum Circular No. 2025-052
Bong Corpuz & Co. CPAs 