Prescribing Policies and Guidelines in the Mandatory Registrations of Persons Engaged in Business and Administrative Sanctions and Criminal Liabilities for Non-Registration Section 1 Scope – Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), these Regulations are hereby promulgated to prescribe guidelines, procedures, and requirements for the implementation of the mandatory registration of persons engaged in business, including brick-and-mortar stores and online trade or business pursuant to Sections 236(A) of the Tax Code and Republic Act No. 11967, otherwise known as the Internet Transactions Act of 2023. Section 2 Background – Section 236(A) of the Tax Code, provides that every person subject to any internal revenue tax shall register once, either electronically or manually, with the Bureau of Internal Revenue (BIR): Consequently, any person who is engaged in any trade or business in the Philippines and fails to
Clarification on Registration Procedures Pursuant to Revenue Regulations No. 7-2024, as amended by Revenue Regulations No. 11-2024 With the passage of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”. this Circular is hereby issued to clarify (thru Question and Answer) registration-related procedures provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024, in relation to RA No. 11976 or the EOPT Act. New Sets of manual Books of Accounts are not required to be registered every year. However, taxpayers may have the option to use new sets of manual Books of Accounts yearly, which should be registered prior to its use. Individual taxpayers not engaged in business (non-business) may file their application for transfer online through ORUS or manually at the new RDO having jurisdiction over the place of residence where they will transfer. However, if the said non-business taxpayer
Rules and Regulations Governing the Modes of Disposition of Seized/Forfeited Articles in Line with Sections 130,131 and 225 of the National Internal Revenue Code (NIRC) of 1997, as Amended. Section 1. SCOPE. – Pursuant to the provision of Section 244, in relation to Section 245, of the National Internal Revenue Code of 1997, as amended (Tax Code), these Regulations are hereby promulgated to implement Section Nos. 130 and 131 if Title VI and Section 225 if Title VIII of the same Code, imposing the modes of disposition of seized/forfeited articles.
Providing Extension of the Deadlines of the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers Within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue That Were Affected by Southwest Monsoon and Typhoon “Carina”, and Giving Authority to the Commissioner of Internal Revenue to Extend the Deadline for the Filing of the Commissioner of Internal Revenue to Extend the Deadline for the Filing of the Returns and Other Documents on Times of Force Majeure Section 1 Purpose – Pursuant to Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, and taking into account the following: The Bureau of Internal Revenue (BIR) is hereby extending the deadline for the filing of tax returns and the payment of taxes due thereon, including submission of certain documents. The extension is intended to provide
Prescribing the Mandatory Requirements for Claims for Credit/Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), Except Those Under the Authority and Jurisdiction of the Legal Group This Circular is issued to provide the guidelines and prescribe the mandatory documentary requirements in the processing and grant of claims for issuance of tax credit certificates (TCC) or cash refund (TCC/refund) or erroneously or illegally received or collected taxes under section (204(c), in section 229 of the Tax Code, in line with the recently introduced reforms on tax refunds under Republic Act (R.A.) No. 11976, also known as the Ease of Paying Taxes (EOPT) Act of 2023, This shall not cover actions or request for tax credit/refund based on writ of execution issued by the Court
Prescribing the Mandatory Requirements for Claims for Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes on Income Pursuant to Section 76(C), in Relation to Section 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code) Except Those Under the Authority and Jurisdiction of the Legal Group This Circular is issued to provide guidelines and prescribe the mandatory documentary requirements in the processing and grant of claims for issuance of tax credit certificates (TCC) or cash refund (TCC/refund) of excess/unutilized creditable withholding taxes (CWT) on income under Section 76(C), in relation to Sections 204(C) and 229 of the Tax Code, in line with the recently introduced reforms on tax refunds under Republic Act (R.A.) No. 11976, also known as the Ease of Paying Taxes (EOPT) Act of 2023. This does not cover actions on request for tax credit/refund based on writ of execution issued by
Amending Section 5 and 6 of Revenue Regulations (RR) No. 3-2019, on the Validity of Certificate Authorizing Registration (eCAR) and its Revalidation Section 1. Background The Certificate Authorizing Registration (CAR) being issued by the Bureau of Internal Revenue (BIR) allows the Land Registration Authority (LRA) to transfer. The CAR is issued by the BIR as a proof that the transfer of property was reported and that all necessary taxes were paid in full by the taxpayer. BIR is currently issuing Electronic CAR (eCAR) wtih a validity period of five (5) year validity period. The eCAR has an embedded barcode, which is being used by the Land Registration Authority System (LRA-PHILARIS-RD System) to validate the pertinent data needed to proceed with the processing and issuance of a new property title. However, not all eCARS issued by the BIR are presented within the five (5) year validity period, thus concerned parties have
Amending the Transitory Provisions of Revenue Regulations No. 7-2024 Relative to the Deadlines for Compliance with the Invoicing Requirements Section 1. Scope – Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”, these Regulations are hereby promulgated to amend the transitory provisions of Revenue Regulations (RR) No. 7-2024 and extend the deadlines for compliance with the new Invoicing Requirements under the EOPT Act. Section 2. Amendments and Extensions of Deadlines for Compliance. – Section 8 – Transitory Provisions of RR No. 7 – 2024 is hereby amended to read as follows: “Section 8 Transitory Provisions.– Section 3. Subsequent Amendments on the Extension of Deadlines. – The Commissioner of Internal Revenue may further extend the deadlines on the
Amending certain provisions of Revenue Regulations No. 10-2006, As amended, Relative to the Registration of Master Securities Lending Agreement and Global Master Securities Lending Agreement Section 1. Scope. – Pursuant to Section 244 of the National Internal Revenue Code of 1997, as amended, these Regulations are hereby promulgated to amend certain provisions of Revenue Regulations (RR) No. 10-2006, as amended by RR No. 1-2008. Section 2 Section 3 of RR No. 10-2006, as amended, is hereby further amended to read as follows: “Section 3. Definition of Terms.-b. Collateral. Cash, government securities, equity securities, standby letter of credit issued by a bank, or other forms of collateral provided to the Lender as security in accordance with the rules prescribed by the SEC and/or PSE until the borrowed share/security is returned. f. Global Master Securities Lending Agreement (GMSLA). Master Securities Lending Agreement substantially in the form published by the International Securities Lending
Clarifying the Deadline for Filing of Documentary Stamp Tax Return and Payment of the Corresponding Taxes This Circular is issued to clarify the deadline for filing of Documentary Stamp Tax (DST) Return and payment of DST, considering the passage of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act” (EOPT Law). Section 200(B) of the National Internal Revenue Code of 1997, as amended (Tax Code), states: “Section 200. Payment of Documentary Stamp Tax. – (B) Time for Filing and Payment of the Tax. – Except as provided by rules and regulations promulgated by the Secretary of Finance, upon recommendation of the Commissioner, the tax return prescribed in this Section shall be filed, either electronically or manually, within ten (10) days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred, and the tax thereon shall be paid at the
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Revenue Memorandum Circular No. 046 – 2026
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