Amending Section 14 of the Revenue Regulations No. 3-2025 on the Prescribed Policies and Guidelines for the Implementation of Republic Act 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 on Digital Services” Section 1. Scope – Pursuant to Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), these Regulations are hereby promulagated to amend portions of Revenue Regulations (RR) No. 3 – 2025 pertaining to Section 14 particularly of Transitory Provision on the deadline of Registration of Non-Resident Digital Services. Section 2. Amendment – Section 14 of RR No. 3 – 2025 is hereby amended to read as follows: Section 3. Repealing Clause – Any rules and regulations, issuances or parts thereof
Circularizing the 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 For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex “A” hereof is the Implementing Rules and Regulations of Title XIII of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066.
Clarification on the Submission of Proof of Settlement of Estate Pursuant to Revenue Regulations (RR) No. 10-2023 This Circular is hereby issued to clarify the provisions of Section 2 of RR No. 10-2023 regarding the submission of proof of settlement of the estate, whether judicial or extra-judicial, for purposes of availability of estate amnesty. The documents required for the availment of the estate tax amnesty are the Estate Tax Amnesty Return (ETAR) – BIR Form No. 2118-EA, the Acceptance Payment Form – BIR Form No. 0621-EA, and the complete documentary requirement as prescribed under RR No. 10-2023. The proof of settlement of the estate (e.g. Extra Judicial Settlement, Court Order), whether judicial or extra judicial, is not required to accompany the ETAR at the time of filing and payment of taxes if it is not yet available. Accordingly, the non-submission of such proof on or before June 14, 2025 shall
Clarification on the Requirement of Submission of Taxpayer Identification Number of Cooperative Members for the Issuance of Certificate of Tax Exemption in Relation to Revenue Memorandum Circular No. 158-2022 The Taxpayer Identification Number (TIN) is a unique identifier issued by the Bureau of Internal Revenue (BIR) for all taxpayers in the Philippines, serving as a crucial component in the administration of tax laws and regulations. In line with the government’s efforts to improve tax administration, ensure compliance, promote transparency and accountability in its transactions, the BIR has recognized the need to standardized the compliance on the submission of TIN for members of cooperatives. The BIR, however, is cognizant that cooperatives have been facing challenges and difficulties in securing and submitting their member’s TIN due to various factors such as capacity of the members to understand the BIR regulations pertaining to application of TIN delays in securing documentary requirements for registration
This Circular is issued to provide uniform guidelines and prescribe the revised mandatory documentary requirements in the processing and grant of VAT refund claims under Section 112 of the Tax Code, in line with the latest developments on VAT introduced by Republic Act (R.A.) No. 12066. COVERAGE This Circular shall cover claims for VAT refund under Section 112(A) and (B) of the Tax Code, except those pursuant to a writ of execution by the Courts, that are filed on April 1, 2025 and thereafter. GENERAL POLICIES Type of VAT Zero-Rated Sales Section in RR No. 16-2005, as amended by RR No. 10-2025 Direct export sales of goods, regardless of the percentage of export sales to total sales 4.106-5(a)(1) Direct export sales of services, regardless of the percentage of export sales to total sales 4.108-5(b)(2) Sale of goods to persons engaged in international shipping or international air transport operations 4.106-(a)(4) Services
This Circular is being issued to prescribe the guidelines in the filing of the Annual Income Tax Return (AITR) for the Calendar Year ending December 31,2024, and payment of corresponding taxes due thereon on or before April 15, 2025. The filing of the AITR for Calendar Year 2024 shall be done electronically, including AITRs without payment, in any of the available electronic platforms [Electronic Filing and Payment System (eFPS), eBIRForms, and Tax Software Providers (TSPs)]. Manual Filing shall only be allowed to the following: The Guidelines in the filing of the AITR for the Calendar Year 2024 and the payment of taxes due thereon are as follows: BIR Form No. Latest Version to be Used in eBIRForms 1700 BIR Form No. 1700v2018 1701 BIR Form No. 1701v2018 1701A BIR Form No. 1701A 1702-RT BIR Form No. 1702RTv2018C 1702-EX BIR Form No. 1702EXv2018C 1702-MX BIR Form No. 1702MXv2018C Only those applicable
Circularizing Joint Administrative Order No. 002-2025, series of 2025, Entitled “Guidelines to Implement Sections 6,6, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year” Joint Administrative Order No. 002-2025 Guidelines to Implement Sections 6,6, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of at least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year WHEARAS, Republic Act (RA) No. 12066, otherwise known as “An Act Amending Sections 24, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 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, as amended (Tax Code), and for
Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities Under Republic Act No. 8525 or the “Adopt-a-School Act of 1998” Republic Act No. 12063 or the “Enterprise-Based Education and Training (EBET) Framework Act”, and the Tax Code. Section 1. Scope – It is the policy of the State to institute various programs that encourage private entities to help or assist in upgrading and modernizing educational institutions in the Philippines. Therefore, pursuant to Sections 244 and 245 of the National Internal Revenue Code 1997, as amended, (Tax Code), the following Regulations are hereby promulgated to consolidate provisions of Revenue Regulations (RR) No. 10-2003 and Section 294 (C) (2) and (4) of the Tax Code, in order to ensure the efficient and effective implementation of the tax incentives granted under Sections 5 and 6 of
An act creating a VAT Refund mechanism for non-resident tourists, adding a new section 112-A to the National Internal Revenue Code of 1997, as amended, for the purpose Section 1 – A new section designated as Section 112-A under Chapter I, Title IV of the National Internal Revenue Code, as amended, is hereby inserted to read as follows:
To maintain an organized and orderly filing of Annual Financial Statements (AFS) and General Information Sheet (GIS), and to comply with the zero-contact policy and automation of business-related transactions mandated by Republic Act No. 11032, otherwise known as the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, the Securities and Exchange Commission (SEC), pursuant to its authority under Republic Act No. 11232, otherwise known as the Revised Corporation Code of the Philippines, and Republic Act No. 8799, otherwise known as the Securities Regulation Code, hereby adopts the following measures in the filing of annual reports with the Commission: SUBMISSION DATES Last Digit of SEC Registration/ License Number May 2,5,6,7,8,9,12,13,14,15 and 16 1 and 2 May 19,20,21,22,23,26,27,28,29 and 30 3 and 4 June 2,3,4,5,6,9,10,11and 13 5 and 6 June 16,17,18,19,20,23,24,25,26 and 27 7 and 8 June 30/ July 1,2,3,4,7,8,9,10 and 11 9 and 0 All corporations under
Live Webinar: BIR Examination: Their Procedures and Our Defenses
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Revenue Memorandum Circular No. 046 – 2026
Revenue Memorandum Circular No. 042-2026
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Revenue Memorandum Circular No. 037-2026
Revenue Memorandum Circular No. 036-2026
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