In the preparation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur, and applicable laws, rules and regulations often change.
This information is not intended for use without professional advice. Furthermore, this website contains general information on matters of interest that should not be adopted, applied, or acted upon without advice or clarification by knowledgeable professionals.
The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting or tax advice.
Users are encouraged to consult with Punongbayan & Araullo's professional advisors for advice concerning specific matters before making any decision.
Punongbayan & Araullo disclaims any responsibility for positions taken by taxpayers in their individual cases or for any misunderstanding on the part of users.
No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from Punongbayan & Araullo.
Requests for permission or further information should be addressed to the webmaster. Certain links on this site lead to resources located on servers maintained by third parties over whom Punongbayan & Araullo. As such, Punongbayan & Araullo makes no representation as to the accuracy or any other aspect of the information contained on such servers.
Grant Thornton International Disclaimer
Punongbayan & Araullo is a member firm of Grant Thornton International Ltd (Grant Thornton International). References to "Grant Thornton" are to the brand under which the Grant Thornton member firms operate and refer to one or more member firms, as the context requires. References to "Grant Thornton International" are to Grant Thornton International Ltd (Grant Thornton International).
Grant Thornton is one of the world's leading organisations of independent assurance, tax and advisory firms.
Grant Thornton International is a non-practicing, international umbrella entity organized as a private company limited by guarantee incorporated in England and Wales. Grant Thornton International does not deliver services in its own name or at all. Services are delivered independently by member firms which are not responsible for the services or activities of one another. Grant Thornton International and the member firms are not a worldwide partnership. Each member firm within Grant Thornton International is a separate legal entity.
The name "Grant Thornton", the Grant Thornton logo and "Instinct for growth" are trade marks of Grant Thornton International. All copyright is owned by Grant Thornton International, including the copyright in the Grant Thornton logo; all rights are reserved.