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
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By Management
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
By Management
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)