
Tax Alert No. 36 [Revenue Memorandum Circular (RMC) No. 122-2023 dated 24 November 2023]
Announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1.
Announces the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.1.
Circularizing the Availability, Use and Acceptance of Digital Taxpayer Identification Number (TIN) ID
Announces the updated features and functionalities of the Online Registration and Update System (ORUS)
Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2023 to January 7, 2024
Prescribes the Policies and Guidelines for the Optional VAT-Registration of Registered Business Enterprises (“RBE”) Classified as Domestic Market Enterprise (“DME”) Under the 5% Tax on Gross Income Earned (“GIE”) in Lieu of all Taxes Regime During the Transitory Period Pursuant to Rule 18, Section 5 of the Amended IRRs...
Final Extension of Amnesty Applications until 31 December 2023
Availability of the Taxpayer Registration-Related Applications (TRRA) Portal
Extension of amnesty applications until 6 November 2023
Clarifications on the Applicable Taxes Due on Sale of Real Property Considered as Ordinary Assets of the Seller and Other Relevant Matters
Clarifies issues relative to the implementation of Revenue Regulations (RR) No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international...
Amending certain provisions of RMO No. 23-2023 to Align Existing Policies in the Issuance of Tax Verification Notices (TVNs) in the Processing of Claims for the Value-Added Tax (VAT) Credit/Refund Except Those under the Authority and Jurisdiction of the Legal Group
Availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS).