SECTION 313. Separability Clause. – If any clause, sentence, paragraph or part of this Code shall be adjudged by any Court of competent jurisdiction to be invalid, such judgement shall not affect, impair or invalidate the remainder of said Code, but shall be confined in its operation to the clause, sentence, paragraph or part thereof directly involved in the controversy. (Re-sectioned by RA 11534)
SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet
Revenue Regulations No. 029-2025
Revenue Regulations No. 28-2025
Revenue Regulations No. 27-2025 Amends Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment of Subsequent Sale, Transfer of Exchange of Tax-Exempt Automobile by a Tax-Exempt Person/Entity to a Non-Exempt Person/Entity
Revenue Regulations No. 26-2025 Amending the Transitory Provision of Revenue Regulations No. 11-2025 Extending the Compliance Period for Electronic Invoice Issuance by Covered Taxpayers
Revenue Regulations No. 25-2025 Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum Products
Revenue Regulations No. 24 – 2025 – Further amending the pertinent provisions of Section 2.57.2.(I) under Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the Imposition of Creditable Withholding Tax on Top Withholding Agents
Live Webinar 2025 ITR (1702 MX) Filing Reminders for PEZA-Registered Entities
Live Webinar: SEC Dividend Declarations
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Basic Bookkeeping for Non-Accountants
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
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