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2023年1月号

02 Feb 2023

2023年1月号 フィリピン移転価格税制➀:関連当事者取引は独立企業間価格で行われてますか?

Required online registration of books of accounts via ORUS

01 Feb 2023

This Tax Alert is issued to inform all concerned on the policies and guidelines on the new requirement to register all books of accounts online using the BIR Online Registration and Update System (ORUS) facility.

Deadline for submission of BIR Form No. 1604-C extended for employers with employees availing 5% PERA tax credit; employers with no employees availing 5% PERA tax credit to continue to file using the old format on or before Jan. 31, 2023

30 Jan 2023

This Tax Alert is issued to inform all concerned taxpayers on the updated deadline on the submission of BIR Form No. 1604-C (Annual Information Return of Income Taxes Withheld on Compensation), together with the alphalist of employees attachment covering taxable year ended December 31, 2022.

Clarifications on the Return Processing System (RPS) assessment by the BIR

30 Jan 2023

This Tax Alert is issued to inform all concerned taxpayers on the clarifications regarding Bureau of Internal Revenue (BIR)’s notice to taxpayers labelled as “RPS Assessment.”

Transitory provisions for the implementation of quarterly filing of VAT returns covering period starting January 01, 2023

18 Jan 2023

This Tax Alert is issued to inform all concerned on the transitory provisions for the implementation of the quarterly filing of Value-Added Tax (VAT) returns beginning January 1, 2023, pursuant to the Tax Reform for Acceleration or Inclusion Law (TRAIN Law).