Insights & issues

In this section you can browse through our research, insights and other publications intended to bring you useful information about emerging issues and possible solutions to your business needs. If you are a foreign investor interested to do business in the Philippines, you will find our business guides highly informative.

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Philippine Tax Code (as amended by the CREATE Law and Bayanihan 2)

EPRA

RA No. 11659

Issues

06/09/25

27/01/25

21/01/25

19/12/24

Explore issues

Alerts

21 Jul 2025

Circularizing Customs Memorandum Circular No. 113-2025, entitled "IMPLEMENTATION OF REVENUE REGULATIONS NO. 09-2025 WHICH IMPLEMENTED SECTION 295 (D) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 (TAX CODE), AS AMENDED BY SECTION 18 OF REPUBLIC ACT NO. 12066 OR THE CORPORATE RECOVERY AND TAX INCENTIVES FOR ENTERPRISES...

15 Jul 2025

Clarification on the Registration of Books of Accounts for New Business Registrants

15 Jul 2025

Clarification on Certain Issues Pertaining to Compliance with the Documentary Requirements in Availing Value-Added Tax (VAT) Zero-Rating on Local Purchases of Duly Registered Business Enterprises (RBEs)

02 Jul 2025

This 2025 edition is a vital resource that captures the tax laws enacted under the Comprehensive Tax Reform Program. It aims to provide practitioners, scholars, and citizens with a clear and accessible guide to the evolving landscape of Philippine taxation.

Read our Tax Alerts

Columns

18 Sep 2025

They say history repeats itself — and in taxation, that’s often true. Over the years, taxes have consistently undergone a familiar cycle of reform, resistance and frustration. While the specifics evolve, the underlying narrative remains unchanged: the government seeks revenue, taxpayers push back, and the tug-o-war...

11 Sep 2025

Export-oriented enterprises (EEs) are vital contributors to the economy, driving industrial growth, attracting foreign investment, and generating employment across various sectors. To support these businesses, the government has historically offered tax incentives, including Value-Added Tax (VAT) zero-rating and...

04 Sep 2025

With the prevalence of transfer pricing (TP) regimes, keeping up with new rules and guidelines is becoming more crucial. Recently, the Bureau of Internal Revenue (BIR) released draft Revenue Regulations (RR) outlining the proposed implementation of Advance Pricing Agreements (APA) in the Philippines.

28 Aug 2025

With the government’s proposed national budget for 2026 pegged at P6.793 trillion — a 7.4% increase from the previous year’s budget — it is clear that the Bureau of Internal Revenue (BIR) will be intensifying its tax collection efforts to raise the much-needed funds.