Insights & issues

In this section you can browse through our research, insights and other publications intended to bring you useful information about emerging issues and possible solutions to your business needs. If you are a foreign investor interested to do business in the Philippines, you will find our business guides highly informative.

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National Internal Revenue Code of 1997

Philippine Tax Code (as amended by the CREATE Law and Bayanihan 2)

Extended Producer Responsibility Act of 2022

EPRA

Public Service Act

RA No. 11659

Issues

27/01/25

Private Equity and Venture Capital Landscape in the Philippines: 2024 in Review and 2025 Outlook

21/01/25

The 28th Annual Global CEO Survey – Philippine Insights

19/12/24

Key M&A Trends in 2024: A Year in Review of the Philippine Landscape

09/12/24

2025 Tax Calendar

Explore issues

Alerts

05 Mar 2025

Tax Alert No. 4 [Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 or CREATE MORE Act]

Pursuant to Section 32 of Republic Act (RA) No. 12066, entitled, “An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, and 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997,...

28 Jan 2025

Tax Alert No. 3 [Revenue Regulations (RR) No. 3-2025 dated 16 January 2025]

Prescribing policies and guidelines for the implementation of Republic Act (RA) No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," Imposing the Value-Added Tax (VAT) on...

27 Jan 2025

Tax Alert No. 2 [Revenue Memorandum Circular (RMC) No. 6-2025 dated 16 January 2025]

Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting records

17 Jan 2025

Tax Alert No. 1 [Revenue Regulations (RR) No. 18-2024 dated 17 December 2024]

Implementing Section 32(B)(5) of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) No. 12066, or the CREATE MORE Act

Read our Tax Alerts

Columns

19 Mar 2025

RPVARA: The game changer for PPPs

The Philippines is one of the first adopters of Build-Operate-Transfer (BOT) or Public-Private Partnership (PPP) schemes for infrastructure development in Asia. To date, there are 174 PPP projects in the government’s pipeline. In 2023, Republic Act No. 11966, or The PPP Code of the Philippines, was signed into law to...

13 Mar 2025

A refresher on taxes for campaign contributions

I was browsing through the envelopes in my mailbox when I found an unsolicited letter that had been sitting there for some time. I wondered how the sender got my home address. It turned out to be a greeting from a city councilor. It did not look like the usual political ad, but the name and message of the sender...

27 Feb 2025

The importance of precise documentation

Pursuing tax refunds in the Philippines can be complex, but the process rewards the meticulous. A recent ruling by the Court of Tax Appeals (CTA) sitting en banc underscores the intricate process involved in claiming tax refunds and highlights the importance of adhering to the stringent requirements set forth by the...

20 Feb 2025

New risk-based approach for VAT refund process

Filing a tax refund claim brings a sense of anticipation, as taxpayers aim to get back a portion of their hard-earned money. However, the process of obtaining a VAT refund in the Philippines is often one of the most challenging experiences taxpayers can go through. Considering the rigorous documentation requirements...