Archive for June, 2010

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CD/DVD Writer’s Registration With Optical Media Board

28, Jun 2010

An i-café that offers CD-Burning service to its customers is required to register the optical media writer (CD/DVD writer) being used for the purpose with the Optical Media Board (OMB). According to the Optical Media Act of 2003, CD-burning service falls under the definition of replication and hence the owner of an establishment offering the service must register the equipment with OMB.

The Use Of Licensed And/Or Legal Software In I-Cafés

25, Jun 2010

The use of licensed and/or legal software in i-cafés is not an issue our laws. Our Republic Act No. 8293, otherwise known as the Intellectual Property Code of the Philippines, recognizes the intellectual property rights of software developers, provides for the protection of such property and enforcement of the law if necessary. However, contrary to the intention of the law, sixty-nine (69%) percent of personal computers in the country including those in i-cafés are running illegally on pirated or cracked software.

Optional Standard Deduction For Single-Owned I-Café

22, Jun 2010

In filing income tax return with the Bureau of Internal Revenue (BIR), there are two (2) methods of deducting expenses from which a single owner of an i-café business can choose. These are the itemized deduction method and the optional standard deduction method. The latter, the Optional Standard Deduction (OSD) which allows forty (40%) percent of i-cafe’s gross sales to be deducted as operating expense is the simpler one to use.


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