How to Register a Lending Company with the SEC in the Philippines (2026 Guide)
A step-by-step 2026 guide to registering a lending company with the SEC under RA 9474 — the Certificate of Authority, minimum capital, documents, and timeline.
SEC Reportorial Requirements for Lending Companies: A Compliance Checklist
The ongoing SEC reports every licensed lending company must file — audited financial statements, GIS, and lending-specific reportorial submissions — with deadlines and penalties.
Documentary Stamp Tax on Loans: How to Compute and File BIR Form 2000
How documentary stamp tax (DST) works on loans in the Philippines — the ₱1.50-per-₱200 rate, how to compute it, and how to file and pay BIR Form 2000 each month.
Expanded Withholding Tax (EWT) for Lending Companies: Rates, Forms, and Deadlines
How lending companies act as withholding agents for expanded withholding tax (EWT) — common rates, BIR Forms 0619-E, 1601-EQ, 2307, and 1604-E, and their deadlines.
Income Tax for Lending Companies: TRAIN Law, CREATE Law, and BIR Form 1702
How income tax works for Philippine lending companies — CREATE Law corporate rates (20% or 25%), the TRAIN graduated table for individuals, and filing BIR Form 1702.
Amortization Methods Explained: Add-On, Diminishing Balance, and Rule of 78
A plain-language guide to loan amortization methods used by Philippine lenders — add-on interest, diminishing balance, and the Rule of 78 — with worked examples.
Understanding the Lending Company Regulation Act (RA 9474)
A plain-language overview of RA 9474, the Lending Company Regulation Act of 2007 — who it covers, the Certificate of Authority, interest-rate and disclosure rules, and penalties.
From Spreadsheets to Software: Modernizing Your Lending Operations
Why Philippine lending companies outgrow spreadsheets — the hidden risks of manual tracking, and what to look for when moving your loans, collections, and books into software.
Percentage Tax and Gross Receipts Tax for Lending Companies (BIR 2551Q)
How business tax works for Philippine lending companies — the 5%/1% Gross Receipts Tax on lending income, the 3% percentage tax, the VAT threshold, and filing BIR Form 2551Q.
Chart of Accounts for a Lending Company: A Complete Template
A ready-to-use chart of accounts for Philippine lending companies — the asset, liability, income, and expense accounts you need for loans, collections, and BIR/SEC-ready books.
Double-Entry Bookkeeping for Lenders: CRJ, CDJ, and the General Ledger
A plain-language guide to double-entry bookkeeping for Philippine lending companies — debits and credits, the Cash Receipts and Cash Disbursements journals, and the general ledger.
Understanding PAR (Portfolio at Risk) and Loan Aging
What Portfolio at Risk (PAR) means for a lending company, how to compute it, and how loan aging buckets reveal the real health of your loan book before it becomes a crisis.
How to Compute Interest on Loans: A Practical Guide for Philippine Lenders
A practical guide to computing loan interest in the Philippines — nominal vs effective rates, per-month vs per-annum, add-on vs diminishing, and how to disclose the true cost.
Collections Best Practices for Small Lending Companies
Practical, compliant collection strategies for Philippine lending companies — early intervention, clear records, fair conduct under SEC rules, and keeping PAR low.
The Truth in Lending Act: Disclosure Requirements for Philippine Lenders
What the Truth in Lending Act (RA 3765) requires lenders to disclose — the finance charge, the effective interest rate, and the total cost — and how to build a compliant disclosure statement.
How to Prepare Financial Statements for SEC Submission
What financial statements a Philippine lending company must prepare for the SEC — the balance sheet, income statement, cash flow, and notes — and how clean books make the audit painless.
Year-End Closing Checklist for Philippine Lending Companies
A step-by-step year-end closing checklist for Philippine lending companies — reconciling loans, provisioning, closing the books, and lining up your BIR and SEC year-end filings.