Tax law in the Philippines covers national and local taxes. National taxes refer to national internal revenue taxes imposed and collected by the national government through the Bureau of Internal Revenue (BIR) and local taxes refer to those imposed and collected by the local government. The Tax Code of 1997, Revenue Issuances and BIR Rulings pertaining to national taxes are posted at the BIR website, http:/ www.bir.gov.ph.
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Home | taxesph.com Reviews
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Tax law in the Philippines covers national and local taxes. National taxes refer to national internal revenue taxes imposed and collected by the national government through the Bureau of Internal Revenue (BIR) and local taxes refer to those imposed and collected by the local government. The Tax Code of 1997, Revenue Issuances and BIR Rulings pertaining to national taxes are posted at the BIR website, http:/ www.bir.gov.ph.
taxesph.com
2010
http://www.taxesph.com/rr-issuances/2010
Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS). Published in Manila Bulletin on January 21, 2010). Published in Manila Bulletin on February 26, 2010). Provides the rationale and guidelines for the submission of the Statement of Management Responsibility. Published in Manila Bulletin on February 27, 2010). Published in Manila Bulletin on February 27, 2010). Imple...
2012
http://www.taxesph.com/rr-issuances/2012
Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers. Published in Manila Bulletin on February 22, 2012). Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals. Published in Manila Bulletin on February 22, 2012). Further amends Revenue Regulations rel...
Percentage Tax
http://www.taxesph.com/percentage-tax
2005
http://www.taxesph.com/rr-issuances/2005
Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases. Published in Manila Standard on Feb. 18, 2005). Published in Manila Times on Feb. 18, 2005). Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government. Provides the implementing rules f...
2011
http://www.taxesph.com/rr-issuances/2011
Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker. Published in Manila Bulletin on February 26, 2011). Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts. Published in Manila Bulletin on March 4, 2011). Provides the policies, guidelines and procedures on the application for change in accounting period. Published in Manila Bulletin on March 9, 2011). Published i...
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Tax law in the Philippines covers national and local taxes. National taxes refer to national internal revenue taxes imposed and collected by the national government through the Bureau of Internal Revenue (BIR) and local taxes refer to those imposed and collected by the local government. The Tax Code of 1997, Revenue Issuances and BIR Rulings pertaining to national taxes are posted at the BIR website, http:/ www.bir.gov.ph.
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