Skip to content

Telephone: +6328734-9673

Mobile: +63917-436-3437

Email: info@acctaxph.com

Schedule a Free Consultation
  • HOME
  • SERVICES
  • ARTICLES
    • Bureau of Internal Revenue
    • Court of Tax Appeals Decisions
    • Securities and Exchange Commission
    • BIR Rulings
    • Supreme Court Decisions
  • ABOUT US
  • CAREERS
  • CONTACT US
Menu
  • HOME
  • SERVICES
  • ARTICLES
    • Bureau of Internal Revenue
    • Court of Tax Appeals Decisions
    • Securities and Exchange Commission
    • BIR Rulings
    • Supreme Court Decisions
  • ABOUT US
  • CAREERS
  • CONTACT US

Author: Ron Dumlao

AUGUST 2023 COURT OF TAX APPEALS DECISIONS

November 10, 2023

TAX ASSESSMENTS   FIVE-YEAR RECOVERY PERIOD TO EXEMPT FTAA CONTRACTOR FROM EXCISE TAX RUNS FROM PARTIAL DECLARATION OF MINING FEASIBILITY. Financial or Technical Assistance Agreement (FTAA) contractor is exempt from excise tax if it has not fully recovered its pre-operating expenses, exploration and development expenditures for the recovery period of

Read More »

ESTATE TAX AMNESTY EXTENDED TO JUNE 14 2025

August 15, 2023

EXTENDS COVERED PERIOD OF DEATH UNTIL MAY 31, 2022 Republic Act No. 11956 Coverage: Estate of decedents who died on before May 31,2022 Availment Deadline: June14,2025 Payment by Installment – must be paid within 2 years from statutory date for its payment, without civil penalty and interest   BIR MAY ACCEPT

Read More »

TO INCOME TAX, REGARDLESS THE EMPLOYMENT STATUS OF THE GRANTEE-EMPLOYEE WHO COULD BE A RANK-AND-FILE OR OCCUPYING A SUPERVISORY OR MANAGERIAL POSITION; TAX BASE IS THE FAIR MARKET VALUE; INCONSISTENT PROVISIONS OF RMC NO. 079-2014 ARE REPEALED. Revenue Regulations No. 13-2022, October 7, 2022

October 22, 2022

TO INCOME TAX, REGARDLESS THE EMPLOYMENT STATUS OF THE GRANTEE-EMPLOYEE WHO COULD BE A RANK-AND-FILE OR OCCUPYING A SUPERVISORY OR MANAGERIAL POSITION; TAX BASE IS THE FAIR MARKET VALUE; INCONSISTENT PROVISIONS OF RMC NO. 079-2014 ARE REPEALED. Revenue Regulations No. 13-2022, October 7, 2022 The BIR prescribes the guidelines, procedures and

Read More »

BIR ANNOUNCES THE AVAILABILITY OF OFFLINE ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS VERSION 7.9.3

October 13, 2022

BIR ANNOUNCES THE AVAILABILITY OF OFFLINE ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS VERSION 7.9.3  Under RMC No. 131 dated September 28, 2022, the BIR announces the availability of Offline e-BIR Package Version 7.9.3 which is downloadable HERE. The new Offline eBIRForms Package has the following modifications: Additional Alphanumeric Tax Codes (ATCs) in BIR Form No. 0605 to be

Read More »

COURT OF TAX APPEALS DECISIONS January 2022

August 8, 2022

COURT OF TAX APPEALS DECISIONS January 2022   REFUND OF EXCESS INPUT VAT ON ZERO-RATED SALES Certain requisites must be complied with by the taxpayer-applicant to successfully obtain a credit/refund of input VAT related to zero-rated sales. Said requisites are classified into certain categories, to wit: As to the timeliness

Read More »

COURT OF TAX APPEALS DECISIONS December 2021

July 25, 2022

COURT OF TAX APPEALS DECISIONS December 2021   REFUND OF UNUTILIZED CREDITABLE WITHHOLDING TAX In filing a claim for refund or credit of creditable withholding tax, compliance with the following must be met: The claim for refund must be filed within the two-year prescriptive period. The administrative and judicial remedy

Read More »

BIR RULINGS

July 18, 2022

BIR RULINGS Sale of house and lot under economic and low-cost housing project of a company duly registered with the Board of Investments under Executive Order (EO) No. 226 is exempt from income tax and creditable withholding tax on its income received directly in connection with the mentioned project. The tax

Read More »

BIR RULINGS (06/12/22)

June 20, 2022

BIR RULINGS Taxpayer is exempt from income tax and creditable withholding tax on its income received directly in connection with its economic and low-cost housing project, consisting of house and lot units solely for family home or dwelling purposes, a project duly registered with the Board of Investments (BOI). Moreover,

Read More »

CLARIFICATION ON THE INCOME TAX TREATMENT OF DIFFERENT CLASSIFICATIONS OF EDUCATIONAL INSTITUTIONS

June 20, 2022

CLARIFICATION ON THE INCOME TAX TREATMENT OF DIFFERENT CLASSIFICATIONS OF EDUCATIONAL INSTITUTIONS (Revenue Memorandum Circular No. 78-2022, June 8, 2022) Proprietary Educational Institution refers to any private school maintained and administered by private individuals or groups with an issued permit to operate from the Department of Education (DepEd), or the

Read More »

ALL FIELD AUDITS ARE SUSPENDED UNTIL FURTHER NOTICE; NO NEW LETTER OF AUTHORITY/MISSION ORDER WILL BE ISSUED

June 20, 2022

ALL FIELD AUDITS ARE SUSPENDED UNTIL FURTHER NOTICE; NO NEW LETTER OF AUTHORITY/MISSION ORDER WILL BE ISSUED (Revenue Memorandum Circular No. 77-2022, May 30, 2022) All field audits and other field operations of the Bureau of Internal Revenue covered by Letters of Authority/Mission Orders relative to examinations and verifications of taxpayers’

Read More »
Page1 Page2 Page3 Page4 Page5
Bureau of Internal Revenue - Dumlao & Co.
Senate of the Philippines - Dumlao & Co.
Securities and Exchange Commission - Dumlao & Co.
Tax Management Association of the Philippines - Dumlao & Co.
House of Representative - Dumlao & Co.
Court of Tax Appeals - Dumlao & Co.
Copyright 2025 Dumlao & Co. All Rights Reserved.

Articles

  • Court of Tax Appeals Decisions
  • Securities and Exchange Commission
  • Bureau of Internal Revenue
  • BIR Rulings
  • Supreme Court Decisions
  • Court of Tax Appeals Decisions
  • Securities and Exchange Commission
  • Bureau of Internal Revenue
  • BIR Rulings
  • Supreme Court Decisions

Contact Us

  • Unit 2006, 20th Floor, Park Triangle Corporate Plaza North Tower, 32nd Street corner 11th Avenue Bonifacio Global City, Taguig City, Philippines
  • +6328734-9673
  • ron@acctaxph.com

Newsletter