Your trusted accounting partner for business registration, tax compliance, audit, and financial advisory — built for businesses that mean business.
Business Exponent GPP & Co. is a General Professional Partnership of Certified Public Accountants based in Sto. Tomas, Batangas. We combine technical expertise with a deep commitment to helping businesses thrive through sound financial management.
From startups to established enterprises, we provide end-to-end accounting, compliance, and consulting solutions tailored to your unique business needs.
Certified Public AccountantsFull handling of monthly, quarterly, and annual BIR filings for your peace of mind.
Accurate and auditable financial reports that reflect your true business performance.
SEC, DTI, LGU, and other registrations handled efficiently from start to finish.
SSS, Pag-IBIG (HDMF), PhilHealth — we keep your employees' benefits on track.
Click on any service to learn more about what's included.
Systematic recording of your financial transactions with meticulous attention to detail, ensuring accurate books at all times.
BIR registration, tax mapping, filing of returns (VAT, income tax, withholding), and representation in tax investigations.
External and internal audit services that provide reliable assurance on your financial statements for stakeholders and regulators.
Strategic advice on financial planning, cost control, budgeting, and business process improvement for sustainable growth.
End-to-end assistance for SEC, DTI, Mayor's Permit, and other regulatory registrations and annual renewals.
Monthly payroll processing, payslip generation, and remittances to SSS, PhilHealth, and Pag-IBIG (HDMF).
Government Compliance
Our team consists of licensed Certified Public Accountants with deep expertise across industries.
We meet deadlines consistently — because late filings cost you money and reputation.
Based in Sto. Tomas, Batangas — we know the local business landscape and LGU requirements.
We treat every client as a long-term partner, not just a transaction. Your growth is our success.
Practical guides and compliance reminders to help you run your business smarter.
Your Certificate of Registration from the BIR is one of the most important documents your business holds. It lists your Tax Identification Number (TIN), registered address, and the types of taxes you are required to file.
The Certificate of Registration (BIR Form 2303) is issued after successful registration with the Bureau of Internal Revenue. It is your official proof that your business is registered for tax purposes in the Philippines.
Changes in business name, address, tax type, or other registered details require filing BIR Form 1905 (Application for Registration Information Update). Business Exponent GPP & Co. can assist you with COR updates to ensure your records remain accurate.
Missing BIR filing deadlines results in surcharges, interest, and penalties that can accumulate quickly. Understanding which forms to file and when is essential for every registered business in the Philippines.
One of the most common questions from new business owners is whether they should register as VAT or non-VAT (Percentage Tax). The answer depends primarily on your gross sales threshold and the nature of your business.
VAT is a 12% tax imposed on the sale of goods, properties, and services in the Philippines. You are required to register as a VAT taxpayer if your annual gross sales or receipts exceed ₱3,000,000.
If your annual gross sales are below ₱3,000,000, you may opt to register as non-VAT and pay Percentage Tax instead. The standard rate is 3% of gross sales or receipts.
Starting a business in the Philippines involves multiple government agencies. Understanding the process helps you avoid delays and ensures you operate legally from day one.
Every registered business in the Philippines must renew its Mayor's Permit annually, typically during the first quarter of the year. Late renewal is subject to surcharges and penalties.
Most LGUs set the renewal deadline on January 20 of each year. Processing beyond this date incurs a 25% surcharge on the business tax due, plus additional daily interest.
SEC-registered entities must file their General Information Sheet (GIS) and Audited Financial Statements (AFS) annually. Deadlines vary based on the last digit of your SEC registration number.
As an employer, you are required to remit both the employer and employee share of SSS contributions every month. Understanding the contribution schedule and deadlines is essential to avoid late payment penalties.
All private sector employees and their employers are required to contribute to the SSS. Self-employed individuals and voluntary members may also contribute independently.
The 13th month pay is a mandatory benefit under Presidential Decree 851. All rank-and-file employees who have worked for at least one month during the calendar year are entitled to receive it.
Formula: Total Basic Salary Earned During the Year ÷ 12
Note: "Basic salary" excludes allowances, overtime, holiday pay, and other monetary benefits — only the base pay is used in the computation.
The first ₱90,000 of 13th month pay and other bonuses is exempt from income tax. Amounts beyond ₱90,000 are subject to regular income tax withholding.
Many small business owners think bookkeeping is only for large companies — but this is a costly misconception. The BIR requires all registered businesses to maintain Books of Accounts.
Books of Accounts are the official records of your business's financial transactions. The BIR requires these to be registered and maintained for every taxable year. There are two types:
Failure to maintain proper books of accounts is a ground for criminal prosecution under the Tax Code. BIR auditors may disallow expenses and reconstruct your income based on presumptions, leading to significantly higher tax assessments.
Good financial habits separate businesses that survive from those that thrive. These five practices are simple to start but powerful in building long-term financial health for your business.
Open a dedicated business bank account and never mix personal and business transactions. Commingling funds makes bookkeeping nearly impossible and can create legal and tax problems.
Record all sales and expenses as they happen — not at the end of the month. Use a simple spreadsheet or accounting software to log every transaction with the date, amount, and purpose.
At minimum, review your Income Statement (P&L) and cash position every month. These tell you if your business is profitable and whether you have enough cash to pay your obligations.
Aim to keep at least 2–3 months of operating expenses in reserve. This buffer protects your business from sudden drops in revenue, unexpected costs, or emergency repairs.
Many small business owners wait until they have a tax problem before seeking professional help. A CPA can save you more in avoided penalties and proper tax planning than their fee costs.
Our licensed CPAs are ready to assess your situation and recommend the right services — no commitment required. Book your free 30-minute consultation today.