Tax Alerts

  • Tax Alert No. 28 (7 May 2015)

    Alternative Mode in filing several BIR Forms using the Electronic Platforms of BIR and Re-efiling of all other forms

  • Tax Alert No. 24 (14 April 2015)

    Clarifications/Resolutions on Issues and Concerns to the Frequently Asked Questions (FAQs) Relative to the Implementation of the Electronic Platform in Filing Tax Returns under eFPS or eBIRForms for filing Income Tax Returns for Calendar Year 2014 Due on or before 15 April 2015 and others

  • Tax Alert No. 11 (19 March 2015)

    Penalties for Failure to File Returns Under the Electronic Systems of the BIR by Taxpayers Mandatorily Covered by eFPS or eBIRForms

  • Tax Alert No. 10 (16 March 2015)

    Implementing the Increase of the Total Amount of Exclusion to P82,000.00 for 13th Month Pay and Other Benefits from Gross Income

  • Tax Alert No. 7 (24 February 2015)

    Inaction of the CIR within 120 day period is already a denial of the refund claim, thus taxpayer must file an appeal within 30 days from the lapse of the 120-day waiting period.

  • Tax Alert No. 34 (12 December 2014)

    Amending Sec. 3 of RR No. 9-2001, as amended, Expanding the Coverage of Taxpayers Required to File Returns and Pay Taxes through the Electronic Filing and Payment System (eFPS)

  • Tax Alert No. 31 (25 September 2014)

    Clarifying Certain Provisions on the issuance of Tax Exemption Rulings for Qualified Non-Stock, Non- Profit Corporations and Associations under Section 30 of the NIRC

  • Tax Alert No. 29 (16 September 2014)

    Prescribing the Mandatory Use of eBIRForms in Filing of All Tax Returns by Non-eFPS Filers Particularly Accredited Tax Agents/Practitioners, Accredited Printers of Principal and Supplementary Receipts/ Invoices, and One-Time Transaction (ONETT) Taxpayers

  • Tax Alert No. 26 (31 July 2014)

    Clarification on the applicability of RMC No. 8-2014 to General Professional Partnership (GPP) in relation to RMC No. 3-2012

  • Tax Alert No. 24 (27 June 2014)

    Supplemental Guidelines, Policies and Procedures in the Accreditation of Importers and Customs Brokers as Embodied in RMO No. 10-2014

  • Tax Alert No. 21 (11 June 2014)

    Extending Deadline of Electronic Sales (eSales) Reports as Transitory Procedure Using the Enhanced and Integrated Electronic Accreditation and Registration

  • Tax Alert No. 17 (22 May 2014)

    Payment of Internal Revenue Taxes through the Bureau of Internal Revenue’s (BIR) Interactive Filing System–Authorized Agent Banks (IAFS-AAB)

  • Tax Alert No. 15 (12 May 2014)

    Extending the Period within which to Submit the Required Affidavit and Official Appointment Books Under Section 3 of Revenue Regulations (RR) No. 4-2014

  • Tax Alert No. 14 (16 April 2014)

    Revenue Memorandum Circular No. 28-2014 dated 16 April 2014 Waiver of Penalties for Electronic Filing and Payment System (eFPS) Taxpayers

  • Tax Alert No. 13 (8 April 2014)

    Guidelines in the Filing, Receiving and Processing of Taxable Year 2013 Income Tax Returns (ITRs) BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX, and 1702-MX, June 2013 ENCS version under RR No. 2-2014

  • Tax Alert No. 9 (21 February 2014)

    Clarifying Certain Issues Relative to Due Process Requirement in the Issuance of a Deficiency Tax Assessment Pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR 18-2013

  • Tax Alert No. 7 (29 January 2014)

    Amending Revenue Memorandum Order No. 10-2013 dated 17 April 2013 on Revised Guidelines and Procedures in the Issuance and Enforcement of Subpoenas Duces Tecum and the Prosecution of Cases for Non-Compliance

  • Revenue Memorandum Order No. 2-2014 (8 January 2014)

    Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC)

  • Tax Alert No. 31 (28 November 2013)

    Amending certain sections of Revenue Regulation (RR) No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment

  • Tax Alert No. 30 (3 December 2013)

    Formalizing the establishment of the Fiscal Intelligence Unit (FIU) to pursue the goal of the administration to protect revenue, uproot corruption, eliminate tax evasion and smuggling, and to increase the GDP.

  • Tax Alert No. 29 (25 November 2013)

    The Office of the President has issued Memorandum Order (MO) No. 59 dated 13 November 2013 approving the 2013 Investment Priorities Plan (IPP).

  • Tax Alert No. 28 (29 October 2013)

    Amending pertinent provisions of Revenue Memorandum Order No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under section 30 of the National Internal Revenue Code of 1997, as amended

  • FYI: BIR RMO 28-2013 (4 November 2013)

    Amending Pertinent Provisions of Revenue Memorandum Order No. 20-2013, Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations Under Section 30 of the National Internal Revenue Code of 1997, As Amended

  • FYI: BIR RMO 28-2013 (4 November 2013)

    Amending Pertinent Provisions of Revenue Memorandum Order No. 20-2013, Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations Under Section 30 of the National Internal Revenue Code of 1997, As Amended

  • FYI: BIR RMC 68-2013 (4 November 2013)

    Publishing the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 Dated November 22, 2012 Entitled Partial Deferral of the Implementation of PhilHealth Premium Contribution Increases Until End of CY 2013

  • Tax Alert No. 24 (19 September 2013)

    Prescribing the guidelines, policies, and procedures on the use of Electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular (RMC) No. 61 - 2012

  • Tax Alert No. 23 (09 September 2013)

    Circularization of BIR Ruling No. 123-2013 dated March 25, 2013 on the recovery of unutilized creditable input taxes attributable to VAT zero-rated sales

  • Tax Alert No. 21 (14 August 2013)

    Clarifying the validity of unissued/unissued Principal and Supplementary Receipts/Invoices printed prior to January 18, 2013 and other matters

  • Tax Alert No. 20 (29 July 2013)

    Prescribing the policies and guidelines in the issuance of Tax Exemption to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the National Internal Revenue Code of 1997, as amended

  • Tax Alert No. 19 (26 July 2013)

    Prescribing the policies and guidelines in the issuance of Tax Exemption to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the National Internal Revenue Code of 1997, as amended