31 results found

In 2021, the BIR issued Revenue Memorandum Order (RMO) No. 14-2021 to streamline the procedures and requirements for the availment of tax treaty benefits.

Under Republic Act No. 12023, otherwise known as “VAT on Digital Services Act”, electronic services or digital services refer to services supplied over the internet or other electronic networks through the use of information technology, where the delivery of the service is essentially automated.

Yes. In Bureau of Internal Revenue vs. Samuel Cagang (G.R. No. 230104, March 16, 2022), the Supreme Court upheld the deficiency withholding tax assessment against a taxpayer,...

SyCipLaw's Tax Department prepared a TIPS bulletin for the month of January.

On March 26, 2021, President Rodrigo R. Duterte signed the "Corporate Recovery and Tax Incentives for Enterprises Act" (Republic Act No. 11534, the CREATE Act) into law.

Is there an exception to the general rule that findings of fact of the Court of Tax Appeals (CTA) are regarded as final, binding, and conclusive upon the Supreme Court?

On December 10, 2021, the President signed into law Republic Act (R.A.) No. 11635 amending Section 27(B) of the National Internal Revenue Code, as amended (Tax Code).

No. The stock transaction tax is not an income tax but a percentage tax. The exclusion from gross income under Section 32(B)(7)(a) of the NIRC applies only to income tax under Title II of the...

В соответствии с Законом Республики № 12023, известным как «Закон о НДС на цифровые услуги» (VAT on Digital Services Act), электронные...