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National Internal Revenue Code of 1997 5th Edition
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.
Multinational enterprise (MNE) groups almost always require a broad range of services to support their operations—covering administrative, technical, financial, and commercial needs.
Section 160 of the Tax Code, as amended, requires importers and/or manufacturers of articles subject to excise tax to post a bond, which shall be paid in the years succeeding the initial period of operation and shall be based on the actual excise tax paid during the year immediately preceding the year of operation.
In every part of life, we follow rules that help keep things balanced, meaningful, and sustainable. The same goes for the digital world, where every click, connection, and innovation can be an advantage or damage.
Transacting with the Philippine Economic Zone Authority (PEZA) for over two years, I have found its processes consistently convenient and efficient.
For many taxpayers, the past carries a lingering burden—the thought of missed filing of tax returns, unresolved tax obligations, and the uncertainty of when the next Letter of Authority from the Bureau of Internal Revenue (BIR) will come knocking at their doorstep.
Following the 6.9 magnitude earthquake that struck the province of Cebu on 30 September 2025, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 88-2025, granting an extension of statutory deadlines for tax filing, payment, and submission of required documents for affected taxpayers.
