Additional clarifications on the supplemental guidelines on the registration of IT-BPM RBEs with the BOI

12 May 2023

This Tax Alert is issued to inform all concerned on additional clarifications on the supplemental guidelines on the registration of Information Technology and Business Process Management (IT-BPM) Registered Business Enterprises (RBEs) with the Board of Investments (BOI).

Optional filing and payment of monthly VAT returns now allowed

12 May 2023

This Tax Alert is issued to inform all concerned on the optional filing and payment of monthly VAT returns for VAT-registered taxpayers.

Extended Deadline on Amnesty Applications

05 May 2023

This Accounting Alert is issued to circulate Securities and Exchange Commission (SEC) Memorandum Circular (MC) No. 6-2023 dated April 25, 2023, extending the deadline for amnesty applications under MC No. 2-2023.

BIR prior approval on VAT zero-rating of qualified purchases of Registered Export Enterprises (REEs) no longer required

04 May 2023

This Tax Alert is issued to inform all concerned on the amendments on the VAT rules applicable to Registered Export Enterprises (REEs) pursuant to Revenue Regulations (RR) No. 16-2005, as amended by RR No. 21-2021, implementing Sections 294(E) and 295(D), Title XIII of the Tax Code as amended by Republic Act No. 11534, also known as the CREATE Act and its Implementing Rules and Regulations.

2023年3月号

02 May 2023

2023年3月号 フィリピン移転価格税制:費用分担契約Cost Sharing Arrangements (CSA)