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National Internal Revenue Code of 1997 5th Edition
The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 94-2025 on September 24, 2025, providing supplemental policies and documentary requirements for claims of excise tax refund or credit related to unused internal revenue stamps for cigarettes, heated tobacco products, and vape products.
I’ve always believed that real change begins with a starting point—and every now and then, we need to make a purposeful pivot. Sustainability has emerged as one such pivot, a defining force in how businesses shape their future—no longer peripheral, but integral to strategy, resilience, and value creation.
In the Philippines, the concept of ghosts or “multo” in Filipino, is more than just a supernatural phenomenon that haunts Filipinos’ imagination. It can also be a metaphor for an enduring symbol of unresolved issues or unanswered questions.
In the past, companies often relied on word of mouth and organic growth to expand their reach. While these methods still hold value, today's business landscape calls for a more proactive and strategic approach.
Artificial intelligence (AI) has deeply woven itself into our everyday lives, from education to business to national security. What society once resisted has become a trusted companion. It has changed how the world thinks about intelligence, innovation, and security.
The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 27-2025, significantly revising the tax treatment on subsequent sale, transfer or exchange of tax-exempt automobile by a tax-exempt person/entity to a non-exempt person/entity. This new regulation replaces provisions under Section 8 of RR No. 25-2003.
As businesses engage in cross-border transactions with related parties, transfer pricing adjustments become essential to ensure compliance with the arm’s length principle. These adjustments help align intercompany pricing with market standards, reducing the risk of tax disputes, penalties, and double taxation.
The Bureau of Internal Revenue (BIR), through Revenue Regulations No. 26-2025, which amends Sections 244 and 245 of the National Internal Revenue Code of 1997, has extended the deadline for certain taxpayers to comply with electronic invoicing requirements.
