BIR-Accredited CPA Firm · Makati · BGC · Quezon City · Nationwide · Est. 2009
Your bookkeeper keeps the books.
We keep you out of trouble.
A Letter of Authority can show up tomorrow. It looks back 10 years. Your bookkeeper cannot answer it. She was never trained to. The BIR is not asking about your records. They are asking about your decisions.
Find out where the BIR is already looking at your business
Get the free BIR Exposure Report: 7 places Philippine businesses at ₱10M–₱100M are already flagged, and don't know it.
Already know you have an exposure? Apply for a Compliance Review →
Our Process
Clear. No surprises. No jargon.
Three steps to getting your business properly compliant, without firing your bookkeeper or starting from scratch.
1. We start with an honest assessment
We review your books, BIR filings, and compliance history. We tell you exactly where you're exposed, what it costs to fix, and what we'd charge. No commitment required.
2. We build your compliance layer
Your bookkeeper keeps recording. We make sure what she records is legally categorized, correctly filed with the BIR, and audit-ready. Both functions work together, not against each other.
3. You stay protected, year after year
Quarterly check-ins. Plain-language reports you can actually read. We handle deadlines, represent you before the BIR if needed, and keep you prepared for when the audit letter arrives.
Why Clients Choose Us
Trading CompaniesImport BusinessesConstruction FirmsFamily BusinessesGrowing SMEsService Businesses Trust Us With Their Compliance
We're the mid-tier CPA firm built for the ₱10M–₱100M Philippine business. The option most business owners didn't know existed.
We represent you before the BIR
If you receive a Letter of Authority or deficiency assessment, we respond, negotiate, and attend hearings on your behalf. Your bookkeeper legally cannot do this. We can.
We work WITH your bookkeeper
You don't have to let her go. We're the compliance layer on top. We make sure what she records is legally airtight, audit-ready, and correctly filed. Both functions stay.
10-year lookback protection
The BIR can audit up to 10 years back. We don't just file for this year. We review your history and address anything that could become a liability before the audit letter arrives.
Priced for the mid-market
Monthly retainers starting at ₱15,000 for foundational compliance, up to ₱45,000 for full Virtual CFO and audit defense. A single BIR deficiency assessment starts at ₱500,000. The math works in your favor.
The Partners
The people behind your compliance
Erlinda Limjap spent 20 years inside the finance departments of Sarmiento Group, EGI Group, and Unilab, watching what broke when compliance was treated as an afterthought. In 2009, she built Limjap Limjap & Company around a single belief: Philippine businesses at the ₱10M–₱100M stage deserved the same quality of financial protection that only large conglomerates could previously afford.
Erlinda Limjap, CPA, MBA
Managing Partner & Founder
20 years across Sarmiento Group, EGI Group, and Unilab before founding this firm in 2009. She built Limjap Limjap & Company for the Philippine SME that's outgrown its bookkeeper.
Founder, 2009
Levie C. Pio, CPA
Junior Partner
UE Caloocan, BSA + Computer-Based Accounting. He's the bridge between your cloud records and BIR compliance. When your bookkeeping system and your tax filings don't match, Levie finds exactly why.
Accounting + Tech
Charmaine V. Alcantara, CPA
Partner
PUP Accountancy. The detail-obsessed partner. Specializes in financial statements and business reports. She's the one reviewing your books before anything goes to the BIR.
Financial StatementsWho We Serve
Built for businesses that have outgrown their bookkeeper
We specialize in Philippine SMEs grossing ₱10M–₱100M. Too complex for a freelancer, too small for a Big 4 firm.
Your biggest exposure is between your purchase invoices and your VAT filings.
Trading companies are among the most audited business types in the Philippines. The BIR cross-checks your declared purchases against supplier alphalist entries — any mismatch triggers a deficiency notice. Your bookkeeper records what you give her. A CPA firm checks whether what she recorded matches what the BIR already knows about you.
Every customs declaration you filed is already in the BIR's system.
The BOC transmits import data directly to the BIR. If your VAT-on-importation claims don't align with your BOC records, you have an exposure you don't know about yet. We reconcile your import documentation against your filed VAT returns before the BIR does it for you.
Progress billing, retention, and subcontractor withholding are three separate compliance problems.
Construction billing creates timing mismatches between revenue recognition and VAT obligations. Retention money sits in a gray area most bookkeepers get wrong. Subcontractor withholding rates vary by contract type. Construction firms are disproportionately represented in BIR audit caseloads — and most of the exposure is fixable before any LOA arrives.
Inventory and VAT are where retail businesses get caught.
The BIR compares your declared sales against your inventory movement. If your cost of goods sold doesn't reconcile with your purchases and ending inventory, it looks like hidden sales. POS compliance and sales suppression audits are increasing across Metro Manila retail businesses at the ₱10M–₱50M level.
Professional fees carry a withholding tax obligation most service businesses underreport.
Service businesses that pay consultants, freelancers, or contractors are required to withhold and remit expanded withholding tax on every payment. Most don't — or apply the wrong rate. The BIR's alphalist matching program surfaces this across multiple years of payroll data, and the surcharges compound fast.
Related-party transactions are the BIR's preferred entry point into family corporations.
Loans to owners, intercompany rentals, and family members on payroll all require documentation that survives audit scrutiny. Informal arrangements that have worked for years become significant liabilities when an LOA arrives and a Revenue Officer asks for the paper trail. We document what already exists and structure what doesn't.
A Letter of Authority is not the beginning of an audit. It's the deadline.
By the time the LOA arrives, the BIR has already reviewed your alphalist, VAT returns, and income tax filings. They know where the gaps are. Your job now is to build the strongest defensible response from whatever records you have — and to do it within the response window. This is what we do.
The compliance gap opens between ₱5M and ₱20M. Most businesses don't notice until year four.
At ₱5M, a bookkeeper is enough. At ₱20M, the BIR's monitoring systems flag you differently and your legal exposure multiplies. Most businesses cross this threshold without changing their compliance setup — and spend the next several years carrying risk that compounds quarterly.
Client Stories
What business owners say after working with us
"I thought my bookkeeper was handling everything. Limjap Limjap reviewed our books and found unclaimed import VAT credits we had been missing for three years. They recovered more than their fees in the first engagement."
"We received a BIR Letter of Authority and I had no idea what to do. Erlinda's team took over completely. They responded, negotiated, and settled it for far less than I expected. I didn't have to deal with a single BIR officer."
"My company crossed ₱25M in revenue and I still had the same setup I had at ₱5M. Limjap Limjap restructured our entire compliance system in 3 months. For the first time, I actually understand my own financial reports."
Transparent Pricing
The layer of protection that fits your size
We price on business complexity, not hours. A BIR deficiency assessment starts at ₱500,000. Our retainers start at ₱15,000.
The Foundation
₱15,000/mo
For newly registered businesses building compliance from day one
- ✓Monthly bookkeeping review (up to 200 transactions)
- ✓Monthly & quarterly BIR return filing
- ✓Annual income tax return
- ✓Annual audited financial statements
The Compliance Layer
₱18,000/mo
For ₱10M–₱50M businesses with a bookkeeper who want compliance certainty
- ✓Monthly review of your bookkeeper's work
- ✓Full BIR tax filing, all required returns
- ✓Annual CPA-signed financial statements
- ✓Quarterly management accounts
- ✓BIR LOA advisory support
The Compliance Command
₱45,000/mo
For ₱50M–₱100M businesses or those under active BIR scrutiny
- ✓Full Virtual CFO advisory
- ✓BIR audit defense & LOA full representation
- ✓All tax filing + bookkeeping review
- ✓Monthly management accounts + reporting
- ✓Direct partner access · 24-hr BIR response
No lock-in contracts. Retainer reviewed annually. All tiers include BIR-accredited CPA engagement letter.
FAQ
Questions we hear before every first call
A bookkeeper records transactions. A CPA firm ensures those transactions are legally defensible. Your bookkeeper encodes receipts and tracks payables: a data function. A CPA firm verifies entries align with BIR rules, prepares legally valid financial statements, files tax returns with professional accountability, and represents you before regulatory bodies. For businesses grossing ₱10M and above, the BIR requires CPA-certified documentation, not bookkeeper records.
No. Your bookkeeper keeps doing exactly what she does. We install The Compliance Layer on top: a monthly review of her work to ensure every entry is legally categorized, correctly filed, and audit-ready. Your bookkeeper stays. Your exposure disappears.
A Letter of Authority (LOA) is the BIR's authorization to examine your books for a specific taxable period. When you receive one, a formal audit has already begun. It is not a warning. You have 30 days to respond. Contact a BIR-accredited CPA firm immediately. Do not let your bookkeeper respond. She has no legal standing before the BIR, and her responses can be used against you.
Three years under the standard prescriptive period. Ten years if the BIR determines you filed a fraudulent return or failed to file at all. A Letter of Authority issued today can look back to 2016. This is why "nothing bad has happened yet" is not the same as being clean. It means you have not been examined yet.
Yes, and it's not optional. Philippine corporations grossing above ₱3M annually are legally required to file CPA-audited financial statements with the BIR and SEC. A bookkeeper cannot sign those statements. Most business owners at ₱15M discover this requirement when a deficiency notice arrives, not before.
A Virtual CFO is a fractional Chief Financial Officer: monthly financial review, cash flow forecasting, cost analysis, and strategic guidance, delivered on retainer. A full-time CFO costs ₱120,000–₱250,000/month. A Virtual CFO through a CPA firm that already knows your books costs ₱25,000–₱45,000. You need one when you're making pricing, hiring, or capital decisions without a structured financial view of your numbers.
You are not alone. It is fixable. We start with a confidential compliance review, identify what's at risk, quantify your exposure, and give you a clear path forward. The BIR has settlement programs, and we know how to use them. We don't judge. We fix.
Yes. We handle the full registration sequence: DTI or SEC, then BIR (TIN, tax type classification, official receipts, books of accounts), then LGU (Barangay Clearance and Mayor's Permit). More importantly, we advise on the right business structure before you register, because the structure you choose on day one determines your compliance architecture and tax exposure for the next decade.
Does this sound like you?
- Your business grosses ₱10M–₱100M
- You have a bookkeeper but no CPA firm on top
- You've received a BIR notice, or worry about receiving one
- You need to get compliant but don't know where to start
Probably not for you if
- You're a sole proprietor grossing under ₱3M
- You're already working with a full CPA firm
- You want form filing only, not real advisory
If your bookkeeper is your compliance strategy, you have no compliance strategy.
A BIR examination does not review your intent. It reviews your records. Apply for a Compliance Review and find out exactly where your current setup is exposed.
Apply for a Compliance ReviewNo obligation. No sales pitch. Clear answers on what you're exposed to.