TRAIN

Availability of the newly-revised BIR Form No. 1702-MX January 2018 (ENCS). RMC 41-2019

Rules and regulations implementing the imposition of Excise Tax on Non-Essential Services pursuant to the TRAIN Law. RR 2-2019

Availability of the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts] January 2018 (ENCS). RMC 37-2019

Clarification on the treatment and reporting requirements of Input Tax as of December 31, 2018 on VAT exempt medicines pursuant to the TRAIN Law. RMC 34-2019

Enhanced BIR Registration Forms due to the implementation of the TRAIN Law. RMC No. 27-2019

Clarifications on the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return (ITR). RMC 24-2018

Further amends certain provisions of RR No. 2-98, as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law) relative to some changes in the rate of Creditable Withholding Tax on certain income payments. RR 1-2019

Prescribes the new BIR Form No. 1701A - Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction (OSD) as mode of deductions or who opted to avail of the 8% flat income tax rate) January 2018 version. RMC 17-2019

Modification of Alphanumeric Tax Code for Compensation Income under TRAIN Law and for Withholding Taxes. RMO 5-2019

Creation and dropping of Alphanumeric Tax Code for selected Excise Tax on Exports paid through Payment Forms (BIR Form No. 0605). RMO 4-2019

Creation and dropping of Alphanumeric Tax Code (ATC) on Microfinance Non-Goverment Organization (NGO) and Documentary Stamp Tax (DST) in BIR Form 2000-OT under TRAIN Law. RMO 3-2019

"List of VAT-exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018. RMC 4-2019/Diabetes/High Cholesterol/Hypertension

Implementing guidelines on the VAT Exemption of the sale of drugs prescribed for diabetes, high cholesterol and hypertension under NIRC of 1997, as amended by RA No. 10963 (TRAIN Law). RMC 2-2019

Amendments to certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law). RR 26-2018

Regulations implementing VAT exemption on the sale of drugs and medicines prescribed for diabetes, high cholesterol and hypertension provided under the TRAIN Law. RR 25-2018

Amendments to Section 9 of RR No. 25-2003 relative to the determination by the Department of the Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law). RR 24-2018

Tax advisory pertaining to RMC No. 96-2018 on the provisions to be included in RMC No. 50-2018 for the implementation of  RA No. 10963 (TRAIN Law). more

Clarification on the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law). RMC 96-2018

Regulations implementing Section 249 (Interest) of the National Internal Revenue Code (NIRC) of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law). RR 21-2018

Amendments to certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certification on the Existence of Outstanding Tax Liabilities of Taxpayers. RMO 42-2018

Excise taxpayers who will be paying Excise Tax on invasive cosmetic procedures shall use BIR Form No. 0605 (Payment Form). Advisory

The Quarterly Alphabetical List of Payees (QAP) that shall accompany BIR Form Nos. 1601-EQ and 1601-FQ shall be submitted either through esubmission@bir.gov.ph or through the dedicated e-mail account of the RDO. more

Advisory on the automatic registration of BIR Form Types 1601-EQ, 0619-E, 1601-FQ, 0619-F and 2551-Q. more

The amount to be indicated in the BIR Forms 1601-EQ and 1601-FQ shall be the total amount of taxes  withheld for the calendar quarter. more

Instructions for taxpayers subject to Percentage Tax and those required to withhold other Percentage Taxes and VAT, including VAT on government money payments and payments to non-residents. advisory1/advisory2

All National Government Agencies shall use BIR Form No. 0605 in the filing and remittance of creditable and final withholding taxes thru the Electronic Filing and Payment System. more

Withholding Agents shall remit their creditable and final withholding taxes for the first two (2) months of every quarter using BIR Fom No. 0605 and indicating MC 200 for the ATC and WE or WF for the tax type, whichever is applicable. more

Taxes withheld within the first two (2) months and on the 3rd month of every taxable quarter shall be remitted thru BIR Form 0605 and BIR Form 1601EQ, respectively. more

All employees of Regional Headquarters and Regional Operating Headquarters of multinational companies; offshore banking units; and petroleum service contractors and subcontractors enjoying preferential tax treatment prior to 2018 are now subject to regular Income Tax rates. more

Advisory on dedicated e-mail account for attachment to Excise Tax Return BIR Form No. 2200-S (for sweetened beverages) and BIR Form No. 1620-XC (for cosmetic procedures). Advisory