This Circular is issued to inform all concerned parties of the validity period of the Certificates of Accreditation that are set to expire on July 31, 2025 under Revenue Memorandum Circular No. 107-2019. Developers/dealers/suppliers/pseudo-suppliers of “Sales Machines/Software” whose Certificate of Accreditation are valid until July 31,2025 and onwards must apply for a new accreditation following the policies and procedures prescribed under Revenue Memorandum Order (RMO) No. 24-2023. Additionally, invoices and other accounting records generated by these systems must comply with the requirements set forth in the Revenue Regulations (RR) No. 7-2024. Moreover, pursuant to RR No. 6-2022, all Permits to Use (PTU) Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software do not expire and do not need to be cancelled or revoked upon expiry of the Certificate of Accreditation of the Software that was used during applications for the sales machine’s/software’s PTU.
Amending pertinent provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the ” Capital Markets Efficiency Promotion Act” Section 1. SCOPE – Pursuant to Section 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Sections 18 and 25 of Republic Act (RA) No. 12214, otherwise known as the “Capital Markets Efficiency Promotion Act” (CMEPA), these Regulations are hereby promulgated to amend Revenue Regulations (RR) No. 25-2003, as amended, in relation to RR No. 5-2018, mainly for the purpose of removing pick-ups from the list of tax-exempt automobiles. Section 149 of the Tax Code, as further amended by Section 18 of the CMEPA, which now reads, as follows: “SEC.149. Automobiles – There shall be levied, assessed and
I. Background Pursuant to Republic Act (RA) No. 12023 and its implementing rules under Revenue Regulations (RR) No. 3-2025, digital services rendered by Nonresident Digital Service Providers (NRDSPs) to consumers in the Philippines are now subject to VAT. In line with the digitalization efforts of the Bureau of Internal Revenue (BIR) to align with international standards, the VAT on Digital Services (VDS) Portal was developed to facilitate the registration, filing of returns, and payment of VAT by NRDSPs. II. Objectives This Circular is hereby issued to provide guidelines and procedures on the registration, filing of returns, and payment of VAT by NRDSPs through the VDS Portal and clarify the imposition of penalties on the late filing and payment of VAT. III. Definition of Terms IV. General Guidelines v. Procedures
BACKGROUND Pursuant to Republic Act (RA) No. 12023 and its implementing rules under Revenue Regulations (RR) No. 3-2025, digital services rendered by Nonresident Digital Service Providers (NRDSPs) to consumers in the Philippines are now subject to VAT. In line with the digitalization efforts in the Bureau of Internal Revenue (BIR) to align with international standards, the VAT on Digital Services (VDS) Portal was developed to facilitate the registration, filing of returns, and payment of VAT by NRDSPs. OBJECTIVES This Circular is hereby issued to provide guidelines and procedures on the registration, filing of returns, and payment of VAT by NRDSPs through the VDS Portal and clarify the imposition of penalties on the late filing and payment of VAT DEFINITION OF TERMS GENERAL GUIDELINES PROCEDURES EFFECTIVITY All internal revenue officials, employees and others concerned are hereby enjoined to gibe this Circular as wide publicity as possible. This Circular shall take effect
In all my years working in Corporate Secretarial Services, I’ve noticed that the importance of the Corporate Secretary position in Philippines is often overlooked—especially by start-up corporations. The role of the Corporate Secretary in Philippines is important, just like any other officers and corporations should invest in. Most common misconceptions about the Corporate Secretary in Philippines is that anyone can just be appointed as Corporate Secretary and hiring one from outside of the organization is just an unnecessary expense. In reality, however, Corporate Secretaries in Philippines carries legal responsibilities. Aside from the basic requirements that the Corporate Secretary in Philippines must be citizen and resident, they play vital role in setting up the Corporation. The role requires some knowledge of basic corporate laws and rules, governance, and regulatory frameworks. A qualified Corporate Secretary helps avoid costly penalties, legal disputes, and reputational damage—making them a strategic investment, not a sunk cost.
Clarification on Certain Issues Pertaining to Compliance with the Documentary Requirements in Availing Value-Added Tax (VAT) Zero-Rating on Local Purchases of Duly-Registered Business Enterprises (RBEs) III. Repealing Clause All revenue issuances and BIR Rulings inconsistent herewith are hereby amended, modified or revoked accordingly.
For the information and guidance of all internal revenue officials, employees and other concerned, this is to circularized Section 27 of Republic Act No. 12214, otherwise known as the “Capital Markets Efficiency Promotion Act” (CMEPA), which provides for the repeal or modifications of the tax exemptions of certain transaction under various laws, to wit:
This Circular is issued to amend and align the provisions of Revenue Memorandum Circular (RMC) No. 92-2024 with Sections 188,193, and 201 of the Tax Code, specifically on the payment and affixture of loose documentary stamps to taxable documents prior to notarization. To assist the Bureau of Internal Revenue (BIR) in its tax enforcement, assessment and collection functions, a Memorandum dated November 15, 2024 was issued by the Supreme Court reminding the notaries public to strictly comply with Paragraph 2, Section 201 of the Tax Code, viz: “No notary public or other officer authorized to administer oaths shall add his jurat or acknowledgement to any document subject to documentary stamp tax unless the proper documentary stamps are affixed thereto and cancelled.” The following amendments are hereby introduced to some provisions of RMC No. 92-2024 (additions underlined): I. Guidelines on the Payment and Affixture of Loose Documentary Stamps 2. The affixture
Pursuant to Section 24 Republic Act (RA) No. 12214, otherwise known as the “Capital Markets Efficiency Promotion Act” (CMEPA), Section 258 of the National Internal Revenue Code of 1997, as amended (Tax Code), is further amended (Tax Code), is further amended to read as follows: ” SEC. 24. Section 258 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows: SEC. 258. Unlawful Pursuit of Business. – Any person who carries on any business without registering the same in accordance with Section 236 shall, upon conviction for each act or omission, be punished by a fine of not less than Five thousand pesos (P5,000) but not more than Twenty thousand pesos (P20,000) and imprisonment of not less than six (6) months but not more than two (2) years: Provided, That in the case of a person engaged in the business of distilling,
This Revenue Memorandum is issued to clarify the provisions of Revenue Regulations (RR) No. 3-2025, implementing the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) No. 12023, and to address certain issues pertaining to the implementation of the Value-Added Tax (VAT) on Digital Services. Q1: Non-Resident Digital Service Providers (NRDSPs) are required to register with the Bureau of Internal Revenue (BIR) pursuant to Section 5 of RR No. 3-2025. Are NRDSPs whose sales from the Philippines only constitute Business-to-Business (B2B) still required to register with the BIR for VAT purposes? A1: Yes. All NRDSPs are required to register or update their registration with the BIR under Section 5 of RR No. 3-2025. This requirement applies regardless of the nature of their transactions, whether B2B, Business-to-Consumer (B2C), or both. Q2: If required to register, are NRDSPs with purely B2B transactions atill required to file tax
Tax and Accounting Webinar Philippines 2026_Withholding Tax (Expanded and Final)
Live Webinar: Basic Accounting for Non-Accountant
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