
Tax Alert No. 76 [Revenue Memorandum Circular (RMC) No. 121-2019 dated 20 November 2019]
Use of certain Bureau of Internal Revenue (BIR) Form/Certificate in Electronic Format
Use of certain Bureau of Internal Revenue (BIR) Form/Certificate in Electronic Format
Providing additional clarification on Estate Tax Amnesty Under Title II of Republic Act (RA) No. 11213 or the Tax Amnesty Act, as implemented by Revenue Regulations (RR) No. 6-2019
Clarifying the proper tax treatment of maternity leave benefits under Republic Act (RA) No. 11210, otherwise known as the “105-Day Expanded Maternity Leave Law”
Prescribing the Required Documents in the Processing of the Request for the Lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance
Circularizing the Availability of Various Revised BIR Forms Version January 2018
Circularizing the Availability of the Enhanced BIR Form Nos. 2306 and 2307 (January 2018 ENCS)
Clarifying the Issuance of Delinquency Verification Certificate for Claims for Value-Added Tax (“VAT”) Credit/Refund Pursuant to Section 112 of the National Internal Revenue Code (“NIRC”) of 1997, as Amended
Advisory on clarification regarding the transitory provisions and certain requirements in relation to claims for VAT refund filed pursuant to Section 112(A) of the Tax Code of 1997, as amended
Policies, Guidelines and Procedures in the Processing of Applications for Tax Amnesty on Delinquencies Pursuant to Republic Act (RA) No. 11213 Otherwise Known as the “Tax Amnesty Act”
Clarifying the provisions of Revenue Memorandum Circular No. 9 – 2018 on the documentary requirements for the processing of the Electronic Certificate Authorizing Registration
Implementing the Provisions of Estate Tax Amnesty under Title II of Republic Act (RA) No. 11213, Otherwise Known as the “Tax Amnesty Act”
Policies and procedures to implement the ninety (90)-day period to process and grant claims for value-added tax (VAT) refund/credit pursuant to Section 112 of the National Internal Revenue Code of 1997 (Tax Code), as amended