Location via proxy:
[ UP ]
[Report a bug]
[Manage cookies]
No cookies
No scripts
No ads
No referrer
Show this form
Open navigation menu
Close suggestions
Search
Search
en
Change Language
Upload
Sign in
Sign in
Download free for days
0 ratings
0% found this document useful (0 votes)
343 views
9 pages
DoF - Revised IRR On Dividends (2016)
Uploaded by
bongrico
AI-enhanced title
Document Information
click to expand document information
IRR of dividends laws
IRR of dividends laws
Copyright:
© All Rights Reserved
Available Formats
Download
as PDF or read online from Scribd
Download now
Download
Download as pdf
Save DoF - Revised IRR on Dividends (2016) For Later
Download
Save
Save DoF - Revised IRR on Dividends (2016) For Later
0%
0% found this document useful, undefined
0%
, undefined
Embed
Share
Print
Report
DoF - Revised IRR On Dividends (2016)
Uploaded by
bongrico
0 ratings
0% found this document useful (0 votes)
343 views
9 pages
AI-enhanced title
Document Information
click to expand document information
IRR of dividends laws
Original Title
DoF - Revised IRR on Dividends (2016)
Copyright
© © All Rights Reserved
Available Formats
PDF or read online from Scribd
Share this document
Share or Embed Document
Sharing Options
Share on Facebook, opens a new window
Facebook
Share on Twitter, opens a new window
Twitter
Share on LinkedIn, opens a new window
LinkedIn
Share with Email, opens mail client
Email
Copy link
Copy link
Did you find this document useful?
0%
0% found this document useful, Mark this document as useful
0%
0% found this document not useful, Mark this document as not useful
Is this content inappropriate?
Report
IRR of dividends laws
Copyright:
© All Rights Reserved
Available Formats
Download
as PDF or read online from Scribd
Download now
Download
Download as pdf
Save DoF - Revised IRR on Dividends (2016) For Later
0 ratings
0% found this document useful (0 votes)
343 views
9 pages
DoF - Revised IRR On Dividends (2016)
Uploaded by
bongrico
AI-enhanced title
IRR of dividends laws
Copyright:
© All Rights Reserved
Available Formats
Download
as PDF or read online from Scribd
Save
Save DoF - Revised IRR on Dividends (2016) For Later
0%
0% found this document useful, undefined
0%
, undefined
Embed
Share
Print
Report
Download now
Download
Download as pdf
You are on page 1
/ 9
Search
Fullscreen
Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Comer Palo Ocampo, Se Sweet ania 100 REVISED IMPLEMENTING RULES AND REGULATIONS TO REPUBLIC ACT NO. 7656, “AN ACT REQUIRING GOVERNMENT-OWNED OR -CONTROLLED CORPORATIONS. TO DECLARE DIVIDENDS UNDER CERTAIN CONDITIONS TO THE NATIONAL GOVERNMENT, AND FOR OTHER PURPOSES” Pursuant to Section 7 of Republic Act No. 7656, which was approved on 09 November 1993, the following rules and regulations are hereby promulgated to implement the provisions of the said Act: Seetion 1. Title These rules shall be known as the "Revised Implement No. 7656 (2016),” hereinafter referred to as the Rules. ig Rules and Regulations to Republic Act Section 2. Declaration of Policy ‘ional Government to realize additional ns (GOCCS), without impairing their hed, shall share a substantial amount of It shall be the policy of the State that in order for the N revenues, Government-Owned or Controlled Corporati viability and the purposes for which they have been estabi theit Net Earnings to the National Government. ‘These Rules are also intended to promote fiscal discipline among GOCCs and improve National Government cash management. Section 3. Definition of Terms As.used in these Rules, the term: ‘Act refers to Republic Act No. 7656. b.“Aeguired Asset Corporation” refers to a corporation: (1) which is under private ownership, the voting or outstanding shares of which were: (i) conveyed to the Government or to a government agency, instrumentality or corporation in satisfaction of debts whether by foreclosure or otherwise, or (ji) duly acquired by the Government through final judgment in a sequestration proceeding: or (2) which is a subsidiary of a government corporation organized exclusively to own and manage, or lease, or operate specific physical assets acquired by a government financial institution in satisfaction of debis incurred therewith, and which in any case by law or enunciated policy is required to be disposed of to private ownership within a specified period of time. ©. “BIR,” “BSP,” "BTr," "COA," “DBM,” "DOF," “DOJ,” and “GCG” refer to the Bureau of Intemal Revenue, the Bangko Sentral ng Pilipinas, the Bureau of the Treasury, the Commission on Audit, the Department of Budget and Management, the Department of Finance, the Department of Justice, and the Governance Commission for GOCCs, respectively. Revised Implementing Rules and Regulations to Republic Aet No. 7656 (2016) Page I of 74. “Dividends” refer to distribution of profits to stockholders of a corporation in proportion to the number of shares held by the respective owners which may take the form of cash, shares of the company's own stock or property, as allowed by law. All dividends declared and remitted to the National Treasury shail be non-refundable ¢. “Dividend Year" refers to the calendar year during which Net Earnings were realized by a Goce. f. “Financial Institutions Owned or Controlled by the National Government” refer to financial institutions or corporations in which the National Government directly or indirectly owns majority of the capital stock, and which are either: (1) registered with or directly supervised by the BSP; or are (2) collecting ot transacting funds or contributions from the public and thereafter, placing them in financial instruments or assets such as deposits, loans, bonds and ‘equity including, but not limited to, the Government Service Insurance System and the Social Security System 8. “Government-Owned or -Controlled Corporations ("GOCCs”)", refer to corporations onganized as a stack or non-stock corporation vested with functions relating to public needs, whether governmental or proprietary in nature, and owned by the National Government directly or through its instrumentalities either wholly of, where applicable as in the case of stock corporations, to the extent of at least fifty-one percent (51%) of its capital stock. This term shall also include financial institutions owned or controlled by the National Government, but shall exchide acquired asset corporations, state universities, and colleges. h. "National Government" refers to the entire machinery of the central government, as distinguished from the different forms of local governments i, "Net Earnings" refers to income derived from whatever source, whether exempt or subject to tax, net of deductions allowed under Section 29' of the National Internal Revenue Code, as amended, and income tax and other taxes paid thereon, but in no case shall any reserve for whatever purpose be allowed as a deduction from Net Earnings. For the avoidance of doubt, “Net Eamings” shall include: i. Income subject to income tax, as provided in the Annual Income Tax Return’, net of tax; Income subject to final tax, as provided in the Annual Income Tax Return Schedule on Supplemental Information’, net of tax; iii, Income exempt from tax, as provided in the Annual Income Tax Retum Schedule on Gross Income/Receipts Exempt from Income Tax’, net of tax: Provided, further that: "Now Secifon 34 of the amended National Intemal Revenue Code under Presidential Decree No, 1158 and Republic Act No. 8424 (Tax Reform Act of 1997), SBIR Form No. 1702 as of June 2013, Part IV ~ Computation of Tax for BIR Porm No, 1702-RY; Schedule | - ‘Computation of Tax per Tax Regime for BIR Form No. 1702-MX; Part IV « Computation af Tax for BIR Form No, 1702-EX, IR Form No, 1702.as of June 2013. Schedule 12 for BIR Form No, 1702-RT; Schedule 13 for BIR Form No, 1702- MX; Schedule 9 for BIR Form No. 170: “BIR Form No, 1702 as of Fune 2013. MX; Schedile 10 for BIR Form No, 1702 ‘chedule £3 for BIR Form No, 1702-RT; Schedule 14 for BIR Form No. 1702- x. Revised Implementing Rules and Regulations 10 Republic Aet No. 7656 (2016) Page 2 of 71. Net Barnings shall not include program subsidies and subsidies granted to settle ‘ax obligations for prior years if included in the income statement as revenues, and actual disbursements of program subsidies treated as expenses, In the case of operating subsidies, these shal! be considered part of revenues; Net Earnings shall not inchide dividend income remitted directly to the National Government in compliance with Section 5(h) of these Rules; and, ‘This definition of Net Eamings shall likewise apply to GOCCs that are exempted from income tax. j. “Parent GOCC” refers to a GOCC receiving Dividends from another GOCC; k. “Property” refers to land and buildings, securities issued by the National Government, other marketable securities, and other assets to be approved by the Secretary of Finance: L. “Reserves” refer to the portion of Retained Earnings of a GOCC that has been appropriated by its governing board for a specific purpose, i.e. legal or contractual obligation, plant expansion, and other contingenci Section 4. Coverage These Rules shall apply to all GOCCs, as defined herein, including GOCCs whose profit distribution is provided by their respective charters or by special law: Provided, however, That the }OCCs created or organized by law to administer real or personal properties held in trust for the use and benefit of its members shail not be cavered by these Rules such as, but not limited to: Government Service Insurance System; Social Security System; Home Development Mutual Fund; Employees Compensation Commission; Overseas Workers Welfare Administration; and Philippine Health Insurance Corporation, Provided, finally, that Net Earnings derived from operations funded by monies not held in a fiduciary or trustee capacity by the above cited GOCCs shall be subject to declaration of dividends as herein required. Section 5, Dividends a. Except as otherwise provided herein, all GOCCs covered by these Rules, regardless of ‘areholdings, shall annually declare and remit Dividends directly to the National Goverment the name of the Treasurer of the Philippines in accordance with following guidelin i, On or before 15 May of cach year, at least fifty percent (50%) of their Net Earnings, as Cash, Stock and/or Property Dividends to the National Government. ii, In the interest of promoting fiscal discipline and improving revenue generation efforts, the Department of Finance, upon consultation with the DBM and the GCG, may request the Revised Implementing Rules and Regulations Republic Act No. 7656 (2016) Page 3 of 7GOCC to remit above the 50% minimum dividend rate in the event that the GOCC has, exeess cash or windfall earnings; provided that the viability and purposes for which the GOCC has been established are not impaired. Asa general rule, GOCCs shail declare and remit Dividends in the form of cash in order to raise additional revenues for the National Government. GOCCs intending to remit Dividends in any form other than cash, i.e. stock or property, may do so only upon express written permis from the Secretary of Finance. Request for remittance of Dividends in stock or property shall be submitted to the DOF on or before 15 May of the year following the relevant Dividend Year, with the documentary requirements under Annex A. In the case of a stock corporation, GOCCs may declare stock dividend to the National Government provided that their authorized capitalization has not been fully paid-up. Stock dividends shall be valued at par or the book value of shares based on the latest audited financial statements of the GOCCs. GOCCs owned directly by the National Government and whose shares of stock are not listed in the stock exchange shall, upon obtaining written DOF approval for its declaration of stock dividends, request from DBM the corresponding appropriation following its declaration. GOCCs may declare property dividends, upon obtaining DOF approval for its declaration. GOCC shall execute and deliver in the name of the Treasurer of the Philippines the necessary deed of transfer or other instrument of conveyance in favor of the National Government. GOCCs shail be bear the cost of transferring title, notarial expenses and other fees and charges incidental to the transfer. Land and buildings declared as property dividends, as accepted and approved by the DOF, shall include assets which are owned, but not used in operation, by a GOCC. The property shall be free from all liens and encumbrances and not subject to any adverse judicial process at the time of conveyance. ‘The value of the property shall be based on its fair market value as approved by the COA. GOCCS remitting stock dividend: (i) that are owned directly by the National Government and whose shares are listed in the Stock Exchange, shall deliver to the BTr the stock certificates with the aggregate value corresponding to the dividend due on ot before May 15 following the dividend year. (ii) that are owned directly by the National Government and whose shares are not listed shall ‘earmark the same and shall deliver to the BTr the stock certificates upon issuance by the DBM of the appropriate document based on the provisions of the General Appropriations Act (iii) that are corporations with majority of its outstanding capital stock owned or controlled, directly or indirectly, through one or more intermediaries, by one or multiple GOCCs, shall deliver to the parent GOCCs the stock dividend which in the latter shall, in turn, assign the same to the BTr within ten (10) working days upon receipt of the stock certificate. .. Corporations with majority of its outstanding capital stock owned or controlled, directly or indirectly, through one or more intermediaries, by one or multiple GOCCs, shall remit directly to the National Government all Dividends declared in compliance with Section 5(a) of these Rules, Revised Implementing Rules and Regulations to Republic Act No. 7656 (2016) Page 4 of?h. For the purposes of computing Net Earnings, Parent GOCCs shall not inelude as part of its Net Eamings any dividend income received from shareholdings in other GOCCs which were remitted directly to the National Government. Neither shall the former credit Dividends directly remitted to the National Goverment by the latter as part of its own Dividend remittance. i. Government-owned banks shall declare and remit Dividends to the National Government pursuant to the applicable banking laws and regulations. j. These Rules shall apply to Dividends which shall become due and payable after the effectivity of these Rules, in accordance with the provisions hereof. Section 6, Schedule of Remittance All GOCCs shall declare and remit to the BTr in the name of the Treasurer of the Philippines the Dividend duc fora given Dividend Year subject to Section 5 (a) of these Rules. b. Simultaneous with the payment of the Dividends to the BTr, the GOCC shall send the DOF: () schedule showing the computation of Dividends due (copy furnish BT?); (ii) copy of its Annual Income Tax Return, duly received by the BIR or authorized agent banks, for the relevant Dividend Year; (iii) Financial Statements for the relevant Dividend Year duly received by the BIR or authorized agent bank; and (iv) schedules on program subsidies and subsidies granted to settle tax obligations for prior year’s treated as revenues, and actual disbursements of program subsidies treated as expenses. The schedules should be signed by the GOCC’s chief executive officer, ¢, The DOF-Corporate Affairs Group (DOP-CAG) shall determine and review the correctness of the computation of dividend remittance. d. Any amendment to the Annual Income Tax Return resulting to an increase in the Net Earnings shall warrant a reevaluation by the DOF-CAG. Within ten (10) working days of filing the amended tax retum, the GOCC shall submit to the DOF documents enumerated in Section 6 (b) of these Rules related to such amendment and remit to the BTr any deficiency. e. Inthe case of GOCCs which may encounter cash low difficulties in remitting cash dividends to the National Government, the GOCC may request an alternative schedule of payment through the submission of a request to the Secretary of Finance on or before 13 May of the year following the relevant Dividend Year, with the documentary requirements under Annex A. Section 7. Flexible Clause fa. In the interest of the national economy and general welfare, and in consideration of the viability of the GOCCs and the purposes for which they were established, the percentage of annual Net Eamings that shall be declared by the GOCC may be adjusted by the President of the Philippines below the minimum 50% Dividend rate, upon recommendation by the Secretary of Finance. b. Subject to Section 7 (a) of these Rules, a downward adjustment in Dividend rate below the minimum 30% may be allowed for the following cases: (i) where there is a presence of a deficit as reflected in the GOCC’s latest Statement of Equity, (ii) where the GOCC’s viability or the purpose for which the GOCC has been established will be impaired by the payment of the required Dividends; (iii) where the declaration and remittance of Dividends at the minimum Revised Implementing Rules and Regulations wo Republic Act No. 7656 (2016) Page 5 of 7Dividend rate will result in a breach in minimum regulatory requirements (e.g. capital level and ratios as may be required by BSP); and, (iv) for GOCCs governed by Batas Pambansa Ble. 68 (oF the Corporation Code of the Philippines), where declaration and remittance of Dividends at the minimum Dividend rate exceeds the unrestricted retained earnings of the GOCC. c. Requests for downward adjustment should be submitted to the Secretary of Finance on or before 15 May of the year following the relevant dividend year. The requesting GOCC shall submit the documentary requirements as provided under Annex A of these Rules, Section 8. Recording of Dividends The B'Tr shall record the dividends as follows: a. Cash dividends - recorded as income to the General Fund; b. Property dividends ~ recorded as assets upon receipt of the property and, upon sale of the property, income to the General Fund; e. Stock dividends: (For GOCCs whose shares ate listed in the stock exchange, dividends shall be recorded as asset upon receipt of the shares of stock and the excess over the par value of shares, and, upon sale of the shares of stock, income to the General Fund (ii) For GOCCs directly owned by the National Government whose shares are not listed in the stock exchange, dividends shall be recorded as income to the General Fund and as additional paid-up equity by the National Government to the GOCC upon issuance by the DBM of the appropriate document based on the provisions of the General Appropriations Act. (iii) For corporations, where at least a majority of the outstanding capital stock is owned or controlled, directly or indirectly, through one or more intermediaries, by one or multiple GOCCs, and whose shares are not listed in the stock exchange, dividends shall be recorded as income to the General Fund. Section 9. Responsibility, Sanctions and Penalty a. The governing board of the GOCC shall be responsible for approving the dectaration of the proper amount of Dividends in accordance with these Rules. The chief executive and finance officers of the GOCC shall be responsible for the remittance of said Dividends. In case of failure of a GOCC to declare and remit the proper amount of dividends in accordance with these Rules: (i) The DOF shall recommend to the GCG or DBM the deferral or disapproval of the performance incentive of the GOCC’s Appointive Directors (including the chief executive) without prejudice to other sanctions as may be imposed by the GCG or DBM; and, (ii) The BTr, in coordination with DOF, shall assess the GOCC a penalty charge for late payment equivalent to the prevailing 364-day regular Treasury bill rate plus five percent (5%) on the Dividend due b. In case of failure to remit the declared Stock or Property Dividends on the specified deadline, the GOCC shall immediately remit in the form of cash the equivalent cash value of stock or Property Dividend within ten (10) days upon the advice of the BTr. Additional sanctions and Revised Implementing Rules and Regulations 10 Republic Act No. 7656 (2016) Page 6 of 7penalty charges, as provided for in Section 9 (a) of these Rules, shall be imposed on the GOCC should it farther fail to remit the equivalent cash Dividend within this period, -s of Directors and Officers Section 10. Criminal Liabili In addition to the penalties which may be imposed on the GOCC pursuant to Section 9 of these Rules, any member of the governing board, the chief executive officer and the chief financial officer of a GOCC who violates any provision of these Rules, in addition to other sanctions provided by law, upon conviction thereof, shall suffer the penalty of a fine of not less than Ten thousand pesos (P10,000.00) but not more than Fifty thousand pesos (P50,000,00) or imprisonment of not less than one (1) year but not more than three (3) years, or both at the discretion of the court, without prejudice to other appropriate sanctions provided by lav Section 11. Resolution of Related Issues All cases for clarification not covered by the provision of these Rules shall be referred to the DOF for resolution Section 12, Repealing Clause Implementing Rules and Regulations issued on 28 January 1994 and 5 August 1998 are hereby amended, revised, modified or repealed accordingly, Section 13. Separability Clause If for any reason or reasons any part of the provisions of these Rules shall be deemed unconstitutional or invalid, other parts or provisions thereof which are not affected thereby shall continue to be in force and effect. Section 14. Effeetivity ‘These Rules shall be applicable immediately upon publication, Done in the City of Manila, this26*day of sJamnarye 2016, oth Ne MA Secretary of Finance 0190 Revised! Implementing Rules and Regulations co Republie Act No, 7656 (2016) Page 7 of 7ANNEX A Documentary Requirements a b. In requesting for downward adjustments or an alternative schedule of payment or remittance in the form of stocks, the GOCC shall submit the following to the DOF not fater than 15 May of the year following the relevant Dividend Year. The DOF shall not entertain requests beyond the period specified her i. Letter from the Head of the GOCC or its duly designated officer requesting the approval from the DOF citing details to the request and specific reasons and justifications; ii, Copy of the GOCC Board Resolution on the request; iii, Copy of the quarterly financial statements for the relevant Dividend Year and the year prior; schedules, including Income Tax. ved by the BIR or iv. Detailed Dividend computation and necessary supportin Return and financial statements of the relevant Dividend Year, duly re authorized agent banks; vy. Copy of the Corporate Operating Budget, including projected financial statements and supporting schedules, for the year following the relevant Dividend Year as submitted to the DBM. In the case of applications for an alternative schedule of payment, projected financial statements shall cover all applicable years up to the end of the proposed payment schedule; vi. In the case of GOCCS, except those expressly exempted under Section 4 of Republic Act No. 7656, which may be exempted or may not apply provisions under Republic Act No, 7656 as a result of special laws (e.g, charters), copy of the DOJ opinion providing such ‘exemption: vii. Details of existing and additional reserve requirements necessary pursuant to regulatory benchmarks and underlying supporting documents and computations, ifany; viii. All other information that the DOF may require in the course of its evaluation, In requesting permission to pay Dividends in the form of Property Dividends, the GOCC shall submit to DOF the following requirements in addition to Annex A (a) hereof not later than 15 May of the year following the relevant Dividend Year, as may be applicable: i. Statement of confirmation from the head of the GOCC or its duly designated officer that the property (i) is not used in operations by the GOCC, (ii) is free of all liens and encumbrances, (iii) is not occupied by informal settlers, (iv) is not subject to any adverse judicial process at the time of conveyance; and (v) the property is under the name of the Goce; ii, In case where the GOCC has an identified beneficiary or implementing agency, a letter from the head of the GOCC or its duly designated officer identifying the implementing agency and reason/s for utilizing the Property; ili, Fair market value of the property as determined by COA no later than one year prior to the proposed date of conveyance or 15 May of the year for which the Property Dividend is proposed to be paid, whichever is later Annex A tothe Revised Implementing Rules and Regulations To Republic Act No, 7636 (2016) Page 1 of 2iv. vi Presidential issuance transferring the Property declared as Dividends to a government ageney, instrumentality, or GOCC; Deed of transfer or other instrament of conveyance in favor of the National Government from the head of the GOCC or its duly designated officer. The conveyance shall be supported with (i) certified true copy of the Certificate of Title under the name of the GOCC; (ii) real property tax declaration; (iii) proof of payment of real property tax; and (iv) proof of payment of other taxes and fees required by law; Draft memorandum of agreement between the GOCC and the Republic of the Philippines thru the Department of Finance; and, All other information that the DOF may require in the course of its evaluation. ‘Annex A to the Revised Implementing Rules and Regulations To Republic Act No. 7656 (2016) Page 2 of 2
You might also like
The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good Life
From Everand
The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good Life
Mark Manson
4/5 (6053)
Principles: Life and Work
From Everand
Principles: Life and Work
Ray Dalio
4/5 (626)
The Gifts of Imperfection: Let Go of Who You Think You're Supposed to Be and Embrace Who You Are
From Everand
The Gifts of Imperfection: Let Go of Who You Think You're Supposed to Be and Embrace Who You Are
Brené Brown
4/5 (1142)
Never Split the Difference: Negotiating As If Your Life Depended On It
From Everand
Never Split the Difference: Negotiating As If Your Life Depended On It
Chris Voss
4.5/5 (916)
The Glass Castle: A Memoir
From Everand
The Glass Castle: A Memoir
Jeannette Walls
4.5/5 (1752)
Sing, Unburied, Sing: A Novel
From Everand
Sing, Unburied, Sing: A Novel
Jesmyn Ward
4/5 (1245)
Grit: The Power of Passion and Perseverance
From Everand
Grit: The Power of Passion and Perseverance
Angela Duckworth
4/5 (628)
Hidden Figures: The American Dream and the Untold Story of the Black Women Mathematicians Who Helped Win the Space Race
From Everand
Hidden Figures: The American Dream and the Untold Story of the Black Women Mathematicians Who Helped Win the Space Race
Margot Lee Shetterly
4/5 (946)
Shoe Dog: A Memoir by the Creator of Nike
From Everand
Shoe Dog: A Memoir by the Creator of Nike
Phil Knight
4.5/5 (549)
The Perks of Being a Wallflower
From Everand
The Perks of Being a Wallflower
Stephen Chbosky
4.5/5 (2124)
The Hard Thing About Hard Things: Building a Business When There Are No Easy Answers
From Everand
The Hard Thing About Hard Things: Building a Business When There Are No Easy Answers
Ben Horowitz
4.5/5 (360)
Her Body and Other Parties: Stories
From Everand
Her Body and Other Parties: Stories
Carmen Maria Machado
4/5 (831)
Elon Musk: Tesla, SpaceX, and the Quest for a Fantastic Future
From Everand
Elon Musk: Tesla, SpaceX, and the Quest for a Fantastic Future
Ashlee Vance
4.5/5 (482)
Steve Jobs
From Everand
Steve Jobs
Walter Isaacson
4.5/5 (822)
The Emperor of All Maladies: A Biography of Cancer
From Everand
The Emperor of All Maladies: A Biography of Cancer
Siddhartha Mukherjee
4.5/5 (277)
Bad Feminist: Essays
From Everand
Bad Feminist: Essays
Roxane Gay
4/5 (1063)
Angela's Ashes: A Memoir
From Everand
Angela's Ashes: A Memoir
Frank McCourt
4.5/5 (444)
Brooklyn: A Novel
From Everand
Brooklyn: A Novel
Colm Toibin
3.5/5 (2037)
A Man Called Ove: A Novel
From Everand
A Man Called Ove: A Novel
Fredrik Backman
4.5/5 (4952)
The Yellow House: A Memoir (2019 National Book Award Winner)
From Everand
The Yellow House: A Memoir (2019 National Book Award Winner)
Sarah M. Broom
4/5 (99)
The Little Book of Hygge: Danish Secrets to Happy Living
From Everand
The Little Book of Hygge: Danish Secrets to Happy Living
Meik Wiking
3.5/5 (437)
Devil in the Grove: Thurgood Marshall, the Groveland Boys, and the Dawn of a New America
From Everand
Devil in the Grove: Thurgood Marshall, the Groveland Boys, and the Dawn of a New America
Gilbert King
4.5/5 (273)
The Art of Racing in the Rain: A Novel
From Everand
The Art of Racing in the Rain: A Novel
Garth Stein
4/5 (4272)
Yes Please
From Everand
Yes Please
Amy Poehler
4/5 (1971)
The World Is Flat 3.0: A Brief History of the Twenty-first Century
From Everand
The World Is Flat 3.0: A Brief History of the Twenty-first Century
Thomas L. Friedman
3.5/5 (2283)
The Outsider: A Novel
From Everand
The Outsider: A Novel
Stephen King
4/5 (1957)
A Tree Grows in Brooklyn
From Everand
A Tree Grows in Brooklyn
Betty Smith
4.5/5 (1934)
The Sympathizer: A Novel (Pulitzer Prize for Fiction)
From Everand
The Sympathizer: A Novel (Pulitzer Prize for Fiction)
Viet Thanh Nguyen
4.5/5 (125)
A Heartbreaking Work Of Staggering Genius: A Memoir Based on a True Story
From Everand
A Heartbreaking Work Of Staggering Genius: A Memoir Based on a True Story
Dave Eggers
3.5/5 (233)
Team of Rivals: The Political Genius of Abraham Lincoln
From Everand
Team of Rivals: The Political Genius of Abraham Lincoln
Doris Kearns Goodwin
4.5/5 (236)
The Woman in Cabin 10
From Everand
The Woman in Cabin 10
Ruth Ware
3.5/5 (2619)
Wolf Hall: A Novel
From Everand
Wolf Hall: A Novel
Hilary Mantel
4/5 (4060)
On Fire: The (Burning) Case for a Green New Deal
From Everand
On Fire: The (Burning) Case for a Green New Deal
Naomi Klein
4/5 (75)
Fear: Trump in the White House
From Everand
Fear: Trump in the White House
Bob Woodward
3.5/5 (806)
Rise of ISIS: A Threat We Can't Ignore
From Everand
Rise of ISIS: A Threat We Can't Ignore
Jay Sekulow
3.5/5 (142)
Manhattan Beach: A Novel
From Everand
Manhattan Beach: A Novel
Jennifer Egan
3.5/5 (885)
GCG MC 2016-01, Compensation Framework For Members of The GOCC Governing Boards
PDF
No ratings yet
GCG MC 2016-01, Compensation Framework For Members of The GOCC Governing Boards
13 pages
CSC - Omnibus Rules On Leave PDF
PDF
92% (13)
CSC - Omnibus Rules On Leave PDF
11 pages
The Unwinding: An Inner History of the New America
From Everand
The Unwinding: An Inner History of the New America
George Packer
4/5 (45)
John Adams
From Everand
John Adams
David McCullough
4.5/5 (2520)
The Light Between Oceans: A Novel
From Everand
The Light Between Oceans: A Novel
M L Stedman
4.5/5 (790)
The Constant Gardener: A Novel
From Everand
The Constant Gardener: A Novel
John le Carré
3.5/5 (109)
CSC - MC No. 10, S. 2017 - Amendment To The QS of The Head Local Planning & Development Coordinator Positions in The LGUs PDF
PDF
No ratings yet
CSC - MC No. 10, S. 2017 - Amendment To The QS of The Head Local Planning & Development Coordinator Positions in The LGUs PDF
7 pages
CSC - 2018, MC No. 14, S. 2018 - Omnibus Rules On Appointments & Other Human Resource Actions
PDF
No ratings yet
CSC - 2018, MC No. 14, S. 2018 - Omnibus Rules On Appointments & Other Human Resource Actions
122 pages
CSC - MC No. 43, S. 1993 - Deregulating HRD Functions
PDF
No ratings yet
CSC - MC No. 43, S. 1993 - Deregulating HRD Functions
2 pages
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
PDF
No ratings yet
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
4 pages
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
PDF
No ratings yet
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
4 pages
GMA - EO 608, Access To Information PDF
PDF
No ratings yet
GMA - EO 608, Access To Information PDF
4 pages
FOI Memorandum Circular No 5 S 2017
PDF
No ratings yet
FOI Memorandum Circular No 5 S 2017
4 pages
Executive Order No 203
PDF
No ratings yet
Executive Order No 203
48 pages
DOF-DTI JDAO No. 2, Electronic Payment and Collection System in Government
PDF
100% (1)
DOF-DTI JDAO No. 2, Electronic Payment and Collection System in Government
8 pages
GCG Citizens Charter, Directory of Officers
PDF
No ratings yet
GCG Citizens Charter, Directory of Officers
2 pages
GCG MC 2017-03, Implementing Rules and Guidelines of EO No 36, S 2017
PDF
No ratings yet
GCG MC 2017-03, Implementing Rules and Guidelines of EO No 36, S 2017
13 pages
Ra 6234, Mwss
PDF
No ratings yet
Ra 6234, Mwss
6 pages
RA 9397, Amendment of Urban Development and Housing Act
PDF
No ratings yet
RA 9397, Amendment of Urban Development and Housing Act
2 pages
COA-DND-DBM-GCG-DILG Joint Circular 2015-01, Use of Confidential Funds
PDF
No ratings yet
COA-DND-DBM-GCG-DILG Joint Circular 2015-01, Use of Confidential Funds
33 pages
GCG MC 2013-02, (ReIssued) Performance Evaluation System PES For The GOCC Sector
PDF
No ratings yet
GCG MC 2013-02, (ReIssued) Performance Evaluation System PES For The GOCC Sector
13 pages
GCG MC 2017-02, Interim PES For The GOCC Sector
PDF
No ratings yet
GCG MC 2017-02, Interim PES For The GOCC Sector
4 pages
CSC Resolutions and Memorandum Circulars 1989-2015
PDF
67% (3)
CSC Resolutions and Memorandum Circulars 1989-2015
21 pages
CSC MC No. 3 S. 2001
PDF
100% (6)
CSC MC No. 3 S. 2001
26 pages
GMA - EO 608, Access To Information
PDF
No ratings yet
GMA - EO 608, Access To Information
4 pages
Little Women
From Everand
Little Women
Louisa May Alcott
4/5 (105)
Related titles
Click to expand Related Titles
Carousel Previous
Carousel Next
The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good Life
From Everand
The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good Life
Principles: Life and Work
From Everand
Principles: Life and Work
The Gifts of Imperfection: Let Go of Who You Think You're Supposed to Be and Embrace Who You Are
From Everand
The Gifts of Imperfection: Let Go of Who You Think You're Supposed to Be and Embrace Who You Are
Never Split the Difference: Negotiating As If Your Life Depended On It
From Everand
Never Split the Difference: Negotiating As If Your Life Depended On It
The Glass Castle: A Memoir
From Everand
The Glass Castle: A Memoir
Sing, Unburied, Sing: A Novel
From Everand
Sing, Unburied, Sing: A Novel
Grit: The Power of Passion and Perseverance
From Everand
Grit: The Power of Passion and Perseverance
Hidden Figures: The American Dream and the Untold Story of the Black Women Mathematicians Who Helped Win the Space Race
From Everand
Hidden Figures: The American Dream and the Untold Story of the Black Women Mathematicians Who Helped Win the Space Race
Shoe Dog: A Memoir by the Creator of Nike
From Everand
Shoe Dog: A Memoir by the Creator of Nike
The Perks of Being a Wallflower
From Everand
The Perks of Being a Wallflower
The Hard Thing About Hard Things: Building a Business When There Are No Easy Answers
From Everand
The Hard Thing About Hard Things: Building a Business When There Are No Easy Answers
Her Body and Other Parties: Stories
From Everand
Her Body and Other Parties: Stories
Elon Musk: Tesla, SpaceX, and the Quest for a Fantastic Future
From Everand
Elon Musk: Tesla, SpaceX, and the Quest for a Fantastic Future
Steve Jobs
From Everand
Steve Jobs
The Emperor of All Maladies: A Biography of Cancer
From Everand
The Emperor of All Maladies: A Biography of Cancer
Bad Feminist: Essays
From Everand
Bad Feminist: Essays
Angela's Ashes: A Memoir
From Everand
Angela's Ashes: A Memoir
Brooklyn: A Novel
From Everand
Brooklyn: A Novel
A Man Called Ove: A Novel
From Everand
A Man Called Ove: A Novel
The Yellow House: A Memoir (2019 National Book Award Winner)
From Everand
The Yellow House: A Memoir (2019 National Book Award Winner)
The Little Book of Hygge: Danish Secrets to Happy Living
From Everand
The Little Book of Hygge: Danish Secrets to Happy Living
Devil in the Grove: Thurgood Marshall, the Groveland Boys, and the Dawn of a New America
From Everand
Devil in the Grove: Thurgood Marshall, the Groveland Boys, and the Dawn of a New America
The Art of Racing in the Rain: A Novel
From Everand
The Art of Racing in the Rain: A Novel
Yes Please
From Everand
Yes Please
The World Is Flat 3.0: A Brief History of the Twenty-first Century
From Everand
The World Is Flat 3.0: A Brief History of the Twenty-first Century
The Outsider: A Novel
From Everand
The Outsider: A Novel
A Tree Grows in Brooklyn
From Everand
A Tree Grows in Brooklyn
The Sympathizer: A Novel (Pulitzer Prize for Fiction)
From Everand
The Sympathizer: A Novel (Pulitzer Prize for Fiction)
A Heartbreaking Work Of Staggering Genius: A Memoir Based on a True Story
From Everand
A Heartbreaking Work Of Staggering Genius: A Memoir Based on a True Story
Team of Rivals: The Political Genius of Abraham Lincoln
From Everand
Team of Rivals: The Political Genius of Abraham Lincoln
The Woman in Cabin 10
From Everand
The Woman in Cabin 10
Wolf Hall: A Novel
From Everand
Wolf Hall: A Novel
On Fire: The (Burning) Case for a Green New Deal
From Everand
On Fire: The (Burning) Case for a Green New Deal
Fear: Trump in the White House
From Everand
Fear: Trump in the White House
Rise of ISIS: A Threat We Can't Ignore
From Everand
Rise of ISIS: A Threat We Can't Ignore
Manhattan Beach: A Novel
From Everand
Manhattan Beach: A Novel
GCG MC 2016-01, Compensation Framework For Members of The GOCC Governing Boards
PDF
GCG MC 2016-01, Compensation Framework For Members of The GOCC Governing Boards
CSC - Omnibus Rules On Leave PDF
PDF
CSC - Omnibus Rules On Leave PDF
The Unwinding: An Inner History of the New America
From Everand
The Unwinding: An Inner History of the New America
John Adams
From Everand
John Adams
The Light Between Oceans: A Novel
From Everand
The Light Between Oceans: A Novel
The Constant Gardener: A Novel
From Everand
The Constant Gardener: A Novel
CSC - MC No. 10, S. 2017 - Amendment To The QS of The Head Local Planning & Development Coordinator Positions in The LGUs PDF
PDF
CSC - MC No. 10, S. 2017 - Amendment To The QS of The Head Local Planning & Development Coordinator Positions in The LGUs PDF
CSC - 2018, MC No. 14, S. 2018 - Omnibus Rules On Appointments & Other Human Resource Actions
PDF
CSC - 2018, MC No. 14, S. 2018 - Omnibus Rules On Appointments & Other Human Resource Actions
CSC - MC No. 43, S. 1993 - Deregulating HRD Functions
PDF
CSC - MC No. 43, S. 1993 - Deregulating HRD Functions
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
PDF
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
PDF
GCG MC 2017-04, Grant of Year-End Bonus & Cash Gift For FY 2017
GMA - EO 608, Access To Information PDF
PDF
GMA - EO 608, Access To Information PDF
FOI Memorandum Circular No 5 S 2017
PDF
FOI Memorandum Circular No 5 S 2017
Executive Order No 203
PDF
Executive Order No 203
DOF-DTI JDAO No. 2, Electronic Payment and Collection System in Government
PDF
DOF-DTI JDAO No. 2, Electronic Payment and Collection System in Government
GCG Citizens Charter, Directory of Officers
PDF
GCG Citizens Charter, Directory of Officers
GCG MC 2017-03, Implementing Rules and Guidelines of EO No 36, S 2017
PDF
GCG MC 2017-03, Implementing Rules and Guidelines of EO No 36, S 2017
Ra 6234, Mwss
PDF
Ra 6234, Mwss
RA 9397, Amendment of Urban Development and Housing Act
PDF
RA 9397, Amendment of Urban Development and Housing Act
COA-DND-DBM-GCG-DILG Joint Circular 2015-01, Use of Confidential Funds
PDF
COA-DND-DBM-GCG-DILG Joint Circular 2015-01, Use of Confidential Funds
GCG MC 2013-02, (ReIssued) Performance Evaluation System PES For The GOCC Sector
PDF
GCG MC 2013-02, (ReIssued) Performance Evaluation System PES For The GOCC Sector
GCG MC 2017-02, Interim PES For The GOCC Sector
PDF
GCG MC 2017-02, Interim PES For The GOCC Sector
CSC Resolutions and Memorandum Circulars 1989-2015
PDF
CSC Resolutions and Memorandum Circulars 1989-2015
CSC MC No. 3 S. 2001
PDF
CSC MC No. 3 S. 2001
GMA - EO 608, Access To Information
PDF
GMA - EO 608, Access To Information
Little Women
From Everand
Little Women