BIR clarifies imposition of 12% interest on unpaid taxes

19 Sep 2018

Pursuant to the TRAIN law, the interest on deficiency and delinquency taxes shall be double the effective legal interest.

Amended rules on the issuance of eLAs for “small” taxpayers category

23 Aug 2018

This Tax Alert is issued to inform all concerned on the amended coverage and thresholds for the issuance of electronic Letters of Authority (eLAs) by the BIR to individual and non–individual taxpayers belonging to the “small” taxpayers category.

Policies and procedures in the issuance of ATCA

31 Jul 2018

This Tax Alert is issued to inform all concerned on the consolidated policies and guidelines in the issuance of Authority to Cancel Assessment (ATCA), pursuant to Revenue Memorandum Order No. 33-2018.

Audit program for “small” category taxpayers

25 Jul 2018

This Tax Alert is issued to inform all concerned on the audit to be conducted on individual and non–individual taxpayers belonging to the “small” category.

Venue for refund of CWT / CGT on sale of real properties

25 Jul 2018

This Tax Alert is issued to inform all concerned on venue for processing of claims for refund of erroneously paid Creditable Withholding Tax (CWT)/ Capital Gains Tax (CGT)on sale of real properties.