BIR MEMORANDUM CIRCULAR NO. 21-2022

BIR MEMORANDUM CIRCULAR NO. 21-2022

SUBJECT TO CLAIM OF INPUT VAT ON PURCHASES OR IMPORTATIONS OF CAPITAL GOODS PURSUANT TO SECTION 110 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 (TAX CODE), AS AMENDED BY REPUBLIC ACT (R.A.) NO. 10963, OTHERWISE KNOWN AS THE “TAX REFORM FOR ACCELERATION OR INCLUSION” OR THE “TRAIN LAW”

BIR MEMORANDUM CIRCULAR NO. 19-2022

BIR MEMORANDUM CIRCULAR NO. 19-2022

SUBJECT TO PROVIDING CLARIFICATION AND GUIDANCE ON SECTION 08 OF REVENUE REGULATIONS (RR) NO. 5-2021 ON THE TAX-FREE EXCHANGES OF PROPERTIES UNDER SECTION 40(C)(2) OF THE NATIONAL INTERNAL REVENIE CODE (TAX CODE) OF 1997, AS AMENDED BY REPUBLIC ACT (RA) NO. 11534 OR THE CREATE.

SEC NOTICE

SEC NOTICE

SUBJECT TO ALTERNATIVE MODE FOR DISTRIBUTING AND PROVIDING COPIES OF NOTICE OF MEETING, INFORMATION STATEMENT, AND OTHER DOCUMENTS IN CONNECTION WITH THE HOLDING OF ANNUAL STOCKHOLDERS’ MEETING FOR 2022