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.

- 3 items

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

05 Mar 2025

Tax Alert No. 4 [Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 or CREATE MORE Act]

Pursuant to Section 32 of Republic Act (RA) No. 12066, entitled, “An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, and 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997,...

28 Jan 2025

Tax Alert No. 3 [Revenue Regulations (RR) No. 3-2025 dated 16 January 2025]

Prescribing policies and guidelines for the implementation of Republic Act (RA) No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," Imposing the Value-Added Tax (VAT) on...

27 Jan 2025

Tax Alert No. 2 [Revenue Memorandum Circular (RMC) No. 6-2025 dated 16 January 2025]

Extension of registration of permanently bound Loose-leaf Books of Accounts/Invoices and computerized Books of Accounts and other accounting records

17 Jan 2025

Tax Alert No. 1 [Revenue Regulations (RR) No. 18-2024 dated 17 December 2024]

Implementing Section 32(B)(5) of the National Internal Revenue Code of 1997, as amended by Republic Act (RA) No. 12066, or the CREATE MORE Act

Read our Tax Alerts

Columns

15 May 2025

Soon taking effect: The 12% VAT on digital services

As the digital economy continues to expand, governments worldwide are adapting their tax systems to keep pace. The Philippines is no exception. Starting on June 2, digital services consumed within the country will be subject to a 12% Value-Added Tax (VAT), following the signing of Republic Act (RA) No. 12023 and its...

08 May 2025

When the BIR waits too long

Tax assessments can be a significant source of worry and concern for taxpayers. The process, from submitting the required documents to dealing with the multiple notices from the Bureau of Internal Revenue (BIR), can feel overwhelming. Certain provisions of the law, particularly regarding due process, can also be...

01 May 2025

Beyond paychecks: The dilemma of employee reimbursements

Employees sometimes incur business expenses during the course of their work, including travel, meals, lodging, and other business-related costs. While reimbursements seem straightforward, they carry tax implications that must be managed carefully. Businesses must be aware of these implications to mitigate potential tax...

24 Apr 2025

Getting ahead of a Customs audit

The tariff wars continue to bring uncertainty to global trade, and businesses are bracing for impact. Philippine businesses are also bracing for other issues, like the increasing audit efforts of the Bureau of Customs. In 2024, the BoC’s Post Clearance Audit Group (PCAG) generated P2.710 billion through audits and...