BIR Memorandum Circular No.76-2021
Clarification on the Illustrative Examples in the Computation of Corporate Income Tax Under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021
By Management
BIR Memorandum Circular No.76-2021
Clarification on the Illustrative Examples in the Computation of Corporate Income Tax Under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021
By Management
BIR Revenue Memorandum Circular No. 75-2021
Standard Policy and Guidelines for the Use of BIR Form No. 0605 for Excise Tax Purposes
By Management
BIR Revenue Memorandum Circular No.74-2021
Announces the Placement of Intro Page in the BIR Website
By Management
BIR Revenue Regulations No.10-2021
Amending Pertinent Provisions of Section 10 under Revenue Regulations
No. 20-2018, relative to the outright exemption granted to the exportation
of Sweetened Beverages products.
By Management
BIR Revenue Regulations No. 9-2021
Amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)