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National Internal Revenue Code of 1997 5th Edition
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Managing credit risk today feels like navigating a maze with moving walls.
The Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 15-2025 to highlight the terms and conditions on the taxability of retirement benefits received by employees under a reasonable private retirement plan.
It has been a little over a year since I wrote an article about the guidelines of the Securities and Exchange Commission’s (SEC) eAMEND Portal.
For a policy to be effective, it must be supported by reliable infrastructure, clear communication, and consistent enforcement.
The Bureau of Internal Revenue (BIR) has issued Revenue Regulation (RR) No. 14-2025, amending specific provisions of RR No. 3-2025, particularly regarding the registration deadline for Non-Resident Digital Service Providers (NRDSPs).
In a significant step toward modernising the country's tax system, Republic Act (RA) No. 12023 was enacted in October 2024, introducing a 12% value-added tax (VAT) on digital services.
