[vc_row type=”full_width_content” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” disable_element=”yes” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][image_with_animation image_url=”3212″ animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” margin_left=”-5″ margin_right=”-5″][/vc_column][/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” full_width=”stretch_row_content” gap=”20″ css=”.vc_custom_1547089591530{padding-right: 50px !important;padding-left: 50px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][image_with_animation image_url=”4438″ animation=”Grow In” hover_animation=”color-overlay” alignment=”center” border_radius=”10px” box_shadow=”large_depth” image_loading=”default” max_width=”100%” max_width_mobile=”default” delay=”1″][/vc_column][/vc_row][vc_row type=”full_width_content” full_screen_row_position=”middle” column_margin=”60px” equal_height=”yes” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” scene_position=”center” top_padding=”50″ constrain_group_1=”yes” bottom_padding=”50″ left_padding_desktop=”100″ right_padding_desktop=”100″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”ro-reveal-from-top”][vc_column_text css=”.vc_custom_1741845814719{margin-top: 0px !important;}”]

What We Do

Manaig, Manaig & Co., CPAs (MM&Co.) is a Philippine CPA Accounting and Auditing Firm accredited by the Board of Accountancy (BOA), Bureau of Internal Revenue (BIR), Cooperative Development Authority (CDA), and the Securities and Exchange Commission (SEC– Group C). We have offices in Calamba City, Laguna and Malabanias, Angeles City, Pampanga.

Our firm provides a comprehensive range of professional services, including external and internal audits, special audits, and compilation services. We assist businesses in the preparation of tax accounting profiles, tax and accounting outsourcing, setting up accounting systems, bookkeeping, financial statement preparation, and reconciliation services.

We also offer tax investigation assistance, consultation services, and agreed-upon procedures. Our expertise extends to company and business registration, OECD Transfer Pricing (TP) guidelines and documentation for multinational enterprises and tax administrations, as well as outsourced Chief Financial Officer (CFO) services.

Additionally, we provide Business Process Outsourcing (BPO) operations management and consultancy, financial due diligence, and tax due diligence audits. Our firm is dedicated to delivering expert financial solutions, ensuring businesses comply with regulatory requirements while optimizing their financial performance.

[/vc_column_text][/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column][/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” full_width=”stretch_row_content” gap=”20″ css=”.vc_custom_1547089591530{padding-right: 50px !important;padding-left: 50px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][divider line_type=”No Line” custom_height=”100″][vc_video link=”https://youtu.be/_1dLOZj2qCg” align=”center”][divider line_type=”No Line” custom_height=”25″][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left”][vc_column_inner column_padding=”padding-2-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/3″ tablet_width_inherit=”default” column_border_width=”none” column_border_color=”#ffffff” column_border_style=”solid” bg_image_animation=”none”][vc_video link=”https://youtu.be/TGpMJsaQyp8″ align=”center”][vc_column_text]

Taxation in the Philippines for Nonresidents: 30% Final Withholding Tax, Zero-rated & Withholding VAT

[/vc_column_text][/vc_column_inner][vc_column_inner column_padding=”padding-2-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/3″ tablet_width_inherit=”default” column_border_width=”none” column_border_color=”#ffffff” column_border_style=”solid” bg_image_animation=”none”][vc_video link=”https://youtu.be/qT18Uo5VJf0″ align=”center”][vc_column_text]

Taxation of Cooperatives: P10M ARUNS, Final Tax, Withholding on Savings & Fixed Deposits, VAT

Mastering Expanded Withholding Taxes Incorporating the Effects of TRAIN Law

[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” scene_position=”center” top_padding=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” full_width=”stretch_row_content” gap=”20″ css=”.vc_custom_1547089591530{padding-right: 50px !important;padding-left: 50px !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]

WHO WE ARE

MM&Co started in 2003 when both partners, who earned meaningful experiences from reputable accounting and auditing firms, decided to establish their own general professional partnership to provide services to small and medium-sized clients.

The firm has successfully provided a wide range of professional services, including:

Special (fraud) audits and reconciliation services
Tax investigation assistance and business evaluations
OECD Transfer Pricing (TP) Guidelines & Documentation
Outsourced CFO and Business Process Outsourcing (BPO) Management
Financial due diligence and tax due diligence audit
External and internal audit services
Bookkeeping and financial statement preparations
Setting up accounting systems and manuals

[/vc_column_text][/vc_column][/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” full_width=”stretch_row_content_no_spaces” gap=”20″ css=”.vc_custom_1549450412234{padding-top: 0px !important;padding-right: 70px !important;padding-bottom: 50px !important;padding-left: 70px !important;background-image: url(https://104.248.151.199/wp-content/uploads/2019/01/BG_stripes.jpg?id=3060) !important;}” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_custom_heading text=”ORGANIZATIONAL STRUCTURE” font_container=”tag:h2|font_size:40|text_align:left|color:%233b4d5e” google_fonts=”font_family:Exo%3A100%2C100italic%2C200%2C200italic%2C300%2C300italic%2Cregular%2Citalic%2C500%2C500italic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic%2C900%2C900italic|font_style:400%20regular%3A400%3Anormal”][divider line_type=”Full Width Line” line_thickness=”3″ divider_color=”default” animate=”yes”][divider line_type=”No Line” custom_height=”25″][/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_row_inner equal_height=”yes” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”center”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ background_image=”2899″ background_image_position=”center center” column_shadow=”small_depth” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/3″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][team_member image_url=”2899″ team_memeber_style=”meta_below” link_element=”none” color=”Accent-Color” name=”Raymund J. Manaig” job_position=”CPA MBA”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ background_image=”2900″ background_image_position=”center center” column_shadow=”small_depth” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/3″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][team_member image_url=”2900″ team_memeber_style=”meta_below” link_element=”none” color=”Accent-Color” name=”Marife C. Manaig” job_position=”CPA”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ background_image=”2901″ background_image_position=”center center” column_shadow=”small_depth” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/3″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][team_member image_url=”2901″ team_memeber_style=”meta_below” link_element=”none” color=”Accent-Color” name=”Alpha Nourah Cadiang-Meer” job_position=”CPA”][/vc_column_inner][/vc_row_inner][vc_row_inner equal_height=”yes” disable_element=”yes” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”center”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ background_image=”2899″ background_image_position=”center center” column_shadow=”small_depth” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/2″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][team_member image_url=”2899″ team_memeber_style=”meta_below” link_element=”none” color=”Accent-Color” name=”Raymund J. 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column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][nectar_btn size=”medium” button_style=”see-through-2″ hover_text_color_override=”#ffffff” icon_family=”none” text=”View All” url=”https://www.mmco.com.ph/about-us/our-team/organizational-structure/”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” scene_position=”center” text_color=”custom” custom_text_color=”#35495e” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none” css=”.vc_custom_1566540344264{margin-top: 5px !important;}”][vc_custom_heading text=”MM&Co. Updates” font_container=”tag:h1|font_size:40|text_align:left|color:%231f5a83″ google_fonts=”font_family:Exo%3A100%2C100italic%2C200%2C200italic%2C300%2C300italic%2Cregular%2Citalic%2C500%2C500italic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic%2C900%2C900italic|font_style:100%20light%20regular%3A100%3Anormal” css=”.vc_custom_1566540108627{margin-top: 0px !important;}”][divider line_type=”Full Width Line” line_thickness=”3″ divider_color=”default” animate=”yes”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/1″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][nectar_post_grid post_type=”post” blog_category=”blog” order=”DESC” orderby=”date” pagination=”none” columns=”3″ grid_item_spacing=”15px” grid_item_height=”30vh” image_size=”large” image_loading=”default” animation=”fade-in-from-bottom” heading_tag=”h3″ grid_style=”content_under_image” content_under_image_text_align=”left” text_color=”dark” hover_effect=”zoom” border_radius=”none” posts_per_page=”3″][/vc_column_inner][/vc_row_inner][vc_row_inner content_placement=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”center”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1/5″ tablet_width_inherit=”default” column_border_width=”none” column_border_style=”solid” 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