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.
BIR Form 2307: The Certificate of Creditable Tax Withheld Explained
What BIR Form 2307 is, why lending companies must issue it, when it is due, and how it lets your payees claim the expanded withholding tax you deducted as a tax credit.
QAP (Quarterly Alphalist of Payees): What Lenders Need to Know
What the Quarterly Alphalist of Payees (QAP) is, how it attaches to BIR Form 1601-EQ, why complete vendor data matters, and how to avoid the mismatches that trigger BIR notices.
BIR Form 1604-E: Annual Alphalist and Year-End Withholding Compliance
What BIR Form 1604-E is, how the annual alphalist of payees works, its filing deadline, and how it wraps up a lending company’s expanded withholding tax year.
BIR Forms 0619-E and 1601-EQ: Filing Withholding Tax the Right Way
How BIR Forms 0619-E (monthly) and 1601-EQ (quarterly) work together for expanded withholding tax, their deadlines, and how lending companies file them without penalties.
Collateral and Co-Makers: Managing Loan Security in the Philippines
How Philippine lending companies use collateral and co-makers to secure loans — types of security, documentation, DST on mortgages, and enforcing your claim when a borrower defaults.
How to Handle Loan Restructuring and Default
A practical guide for Philippine lending companies on restructuring troubled loans and managing default — when to restructure, how to document it, and the accounting and tax effects.
Anti-Money Laundering (AML) Compliance for Lending Companies
What AML compliance means for Philippine lending companies as covered persons — KYC, customer due diligence, covered and suspicious transaction reporting, and registering with the AMLC.
GIS (General Information Sheet): Filing for Lending Corporations
What the SEC General Information Sheet (GIS) is, what it contains, when a lending corporation must file it, and how beneficial-ownership disclosure fits in.
Audited Financial Statements: When and Why Lenders Need Them
Why Philippine lending companies need audited financial statements, what an independent CPA audit involves, who must file them, and how clean books make the audit painless.
VAT vs Percentage Tax: Which Applies to Your Lending Company?
How to tell whether your Philippine lending company falls under VAT, the 3% percentage tax, or gross receipts tax as a non-bank financial intermediary — and why classification matters.
Loan Product Design: Building Profitable Lending Products
How Philippine lending companies design loan products that are profitable and fair — pricing, term, interest method, fees, and risk, all balanced against compliance and disclosure.
Managing Cash Flow in a Lending Business
Why cash flow, not profit, keeps a lending company alive — how money cycles through releases and collections, and how to avoid the liquidity traps that sink profitable lenders.
Bookkeeping vs Accounting: What Your Lending Company Actually Needs
The difference between bookkeeping and accounting for a Philippine lending company, why you need both, and how good daily records make the accountant’s work — and your compliance — easier.
How to Compute Net Taxable Income for a Lending Corporation
A step-by-step guide to computing net taxable income for a Philippine lending corporation — gross income, allowable deductions, itemized vs OSD, and arriving at the base for BIR Form 1702.
Recordkeeping Requirements: What the SEC and BIR Expect
What records a Philippine lending company must keep for the SEC and BIR — books of accounts, loan and collection records, official receipts, and how long to retain them.
Penalties for Non-Compliance: SEC and BIR Fines Lenders Should Avoid
The penalties Philippine lending companies face for non-compliance — SEC fines and license revocation, BIR surcharges, interest, and compromise penalties — and how to avoid them.
How to Set Interest Rates Under the Lending Company Regulation Act
How Philippine lending companies set interest rates under RA 9474 — deregulated rates, SEC caps on certain consumer and online loans, penalty limits, and mandatory disclosure.
Bad Debts and Provisioning for a Lending Company
How Philippine lending companies handle bad debts and provisioning — the allowance for doubtful accounts, writing off worthless loans, and the income-tax treatment of bad debts.