eBIRForms version 5.1 fast/free download

Nowadays, access to eBIRForms website is very limited and the site is currently frequently offline due to the volume of traffic it ...
Withholding Tax

Withholding tax on compensation – most common computation error

Well, we might be aware that minimum wage earners (MWE), among others, who are earning purely compensation income are not subject to ...

Tax and other incentives to PEZA-registered Economic Zone enterprises

Philippine Economic Zone Authority (PEZA) – attached to the Department of Trade and Industry – is the Philippine government ...

Are interest and dividend income, foreign exchange gains subject to local business tax?

Companies registered and operating in the Philippines are required to comply with various local laws, rules and regulations.  Local ...

Makati RTC declares invalid RMC 65-2012 subjecting condominium corporation to VAT and income tax

A decision issued by the Makati Regional Trial Court (RTC) dated September 5, 2013 declaring Revenue Memorandum Circular (RMC) No. ...

RMC No. 57-2013: Recovery of unutilized creditable input taxes attributable to VAT zero-rated sales

For some reasons, a taxpayer may have excess input VAT at the end of any taxable quarter.  The question is, how are these excess input ...

RMC 53-2013: Clarifying the Taxability of Donations given to Homeowners’ Association of Subdivisions and Villages

Clarifying the Taxability of Donations given to Homeowners’ Association of Subdivisions and Villages The Bureau of Internal Revenue, ...

RR 11-2013: Submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) for Employees Qualifying Substituted Filing

On May 20, 2013, the Bureau of Internal Revenue issued Revenue Regulation (RR) 11-2013 entitledFiling/Submission of Hard Copy of the ...

RMC 44-2013: Extension of Validity of Unused/Unissued Principal and Supplementary Receipts and Invoices

Extension of Validility of Receipts/Invoices UPDATE: On August 13, 2013, the Bureau of Internal Revenue issued Revenue Memorandum ...

The Primers: How to Fill up BIR Form Nos. 1701 and 1702 November 2011 ENCS?

“How to accomplish BIR Form No. 1701 and 1702?”.  “How to fill up BIR Form No. 1701 and 1702?”.  Some of ...

Withholding Tax on Political Campaign Contributions/Expenditures

It’s election coming once again!  Politicians as well as their parties are preparing for the near approaching May 2013 Election ...

RMC 9-2013: Clarifying the taxability of association dues, membership fees and other assessments/charges

On January 29, 2013, BIR issued Revenue Memorandum Circular (RMC) No. 9-2013.  The circular is issued to clarify the taxability of ...

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