
Tax Alert No. 92 [Revenue Regulations (RR) No. 34-2020 dated 18 December 2020]
Streamlines the guidelines and procedures for the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents
Streamlines the guidelines and procedures for the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents
An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 109, 116 and 290 of the National Internal Revenue Code of 1997, as amended, and Creating Therein New Title XIII, and for Other Purposes
Further Clarifications on the Retirement Benefits Exempt from Income Tax Pursuant to the Bayanihan to Recover as One Act, as implemented by Revenue Regulation (RR) No. 29-2020
Implementing the Provisions of Republic Act (RA) No. 11494 or the "Bayanihan to Recover as One Act" Relative to the Tax Exemption of Certain Income Payments
Implementing Section 4 (zzz) of Republic Act No. 11494 (Bayanihan to Recover as One Act) relative to Donations of Identified Equipment for Use in Public Schools
Implementing Section 4(uu) of Republic Act No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured
Rules and Regulations Implementing Section 4 (bbbb) of Republic Act No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the National Internal Revenue Code (NIRC), as amended
Tax reliefs under Bayanihan 2
Amending certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the due process requirement in the issuance of a deficiency tax assessment
Clarifying the submission of BIR Form No. 1709, or the Related Party Transaction Form, and its attachments as prescribed in Revenue Regulations (RR) No. 19-2020
Prescribing Guidelines on the Use of eAFS System for the Submission of Attachments to the Income Tax Returns of Taxpayers with Fiscal-Year Accounting Period and in the Submission of Attachments to the Quarterly Income Tax Return
Amending certain provisions of Revenue Regulation (RR) No. 6-2008, entitled Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets