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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National Internal Revenue Code of 1997

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

Extended Producer Responsibility Act of 2022

EPRA

Public Service Act

RA No. 11659

Issues

27/01/25

Private Equity and Venture Capital Landscape in the Philippines: 2024 in Review and 2025 Outlook

21/01/25

The 28th Annual Global CEO Survey – Philippine Insights

19/12/24

Key M&A Trends in 2024: A Year in Review of the Philippine Landscape

09/12/24

2025 Tax Calendar

Explore issues

Alerts

21 Jul 2025

Tax Alert No. 19 [Revenue Memorandum Circular (RMC) No. 67-2025 dated 3 July 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

Tax Alert No. 18 [Revenue Memorandum Circular (RMC) No. 66-2025 dated 2 July 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)

15 Jul 2025

Tax Alert No. 17 [Revenue Memorandum Circular (RMC) No. 65-2025 dated 2 July 2025]

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

02 Jul 2025

Tax Alert No. 16 [Latest Edition of the National Internal Revenue Code of 1997, as amended by TRAIN, CREATE, CREATE MORE, EOPT, VAT on Digital Services and CMEPA]

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

07 Aug 2025

Tax relief amid torrential rains

As the country enters the second half of the year, we brace ourselves for the familiar rhythms of the rainy season. This period brings not only cooler temperatures but also relentless rains, unpredictable weather, and, worse, flooding that disrupts daily life. Beyond the inconvenience lies a deeper struggle: homes...

31 Jul 2025

A fighting chance for other adequate records

A common guiding principle across accounting, law, and tax is the concept of “substance over form.” That is, the economic reality of a transaction must prevail over its legal form. While this may be the case, tax investigations in the Philippines generally apply a stricter measure in reviewing expenses....

17 Jul 2025

VAT on digital services: Unraveling recharges and allocated costs

Digital services have become essential in today’s fast-paced world. For businesses, companies increasingly rely on cloud-based tools or enterprise software to enhance efficiency and aid in data-driven decision making, despite the significant investment these technologies often require. Multinational companies (MNCs)...

10 Jul 2025

Input VAT refund developments under CREATE MORE

The CREATE MORE Act ushered in changes to certain documentary requirements for VAT refund claims. Beyond compliance lies a jungle of possibilities and challenges — where does your business stand? Dive into this article to uncover recent updates and explore the intricacies of securing VAT refunds amidst a sea of change.