Submission of scanned copies of BIR Forms 2307 and 2316; manual submission of hard copies no longer allowed

04 Aug 2021

This Tax Alert is issued to inform all concerned on the amendments on the manner of submission of copies of BIR Form Nos. 2307 and 2316 to the Bureau of Internal Revenue (BIR).

Tax filing and payment during ECQ/MECQ: extended for 15 days; out-of-district filing and payment allowed

04 Aug 2021

This Tax Alert is issued to inform all concerned taxpayers under ECQ/MECQ on the extended tax filing and payment deadlines falling within the Enhanced Community Quarantine (ECQ) and Modified Enhanced Community Quarantine (MECQ) period and the relaxed rules in acceptance of tax payments.

Suspension of the requirement for proprietary educational institutions to be non-profit to be entitled to 1% income tax under RR No. 5-2021

28 Jul 2021

This Tax Alert is issued to inform all concerned on the suspension of certain provisions of Revenue Regulations (RR) No. 5-2021 on the income taxation of proprietary educational institutions.

Deferment of the implementation of RR No. 09-2021

28 Jul 2021

This Tax Alert is issued to inform all concerned on the deferment of the implementation of Revenue Regulations (RR) No. 09-2021.

List of additional and delisted Top Withholding Agents now available

16 Jul 2021

This Tax Alert is issued to inform all concerned on the latest published lists of additional and delisted Top Withholding Agents (TWAs) who are required to deduct and remit the one percent (1%) or two percent (2%) Creditable Withholding Tax (CWT) from the income payments to suppliers of goods and services, respectively.