TAX UPDATES

2023 Tax Advisory

• • • TAX ADVISORY 2023-02: Inventory Listing: Goodbye, Hard Copies! Hello, Softcopies!

    • TAX ADVISORY 2023-01: No More Filing of Monthly VAT Returns

2022 Tax Advisory

• • • TAX ADVISORY 2022-84: Clarification of VATability of Local Purchases of RBEs and Suspension of BIR Fieldworks

    • TAX ADVISORY 2022-81: Removal of ATP Expiration, Tax Incentives of those under Renewable Energy, and introduction of e-Receipts/Invoices

    • TAX ADVISORY 2022-80: eFPS and eREG Unavailability and Manner of Filing and Payment of Taxes Due Thereon

    • TAX ADVISORY 2022-79: Clarification on the deadline of submission of attachments to the 2021 Annual Income Tax Return and Other Matters

    • TAX ADVISORY 2022-78: Clarification on the AITR Deadline, Surcharges and Guidelines for Filing and Payment

    • TAX ADVISORY 2022-77: Issuance regarding the upcoming AITR Deadline

    • TAX ADVISORY 2022-75: Advisory on Submission of BIR Form No. 2316

2021 Tax Advisory

• • • TAX ADVISORY 2021-69: Annual Income Tax Return Deadline, Electronic Signature and Filing of Letters to BIR

    • TAX ADVISORY 2021-68: File and Pay Anywhere within March 22 to April 30, 2021

    • TAX ADVISORY 2021-67: Enlisting and Delisting Large Taxpayers, Updated Guideline in Filing Tax Returns and other relevant issuance as of December 31, 2020

    • TAX ADVISORY 2021-66: Taxes from Gaming Source of Fund, TWA New Qualification and other relevant issuances as of December 31, 2020

2020 Tax Advisory

• • • TAX ADVISORY 2020-65: Implementing Certain Provision of Bayanihan II Affecting Tax, Other Regulation and Circulars

    • TAX ADVISORY 2020-64: BIR Email Alert on Spoofing

    • TAX ADVISORY 2020-63: Voluntary Assessment and Payment Program

    • TAX ADVISORY 2020-62: Redefining FMV, Tax Neutrality on Islamic Bank and Other BIR Circulars

    • TAX ADVISORY 2020-61: Revenue Memorandum Circular and Other Tax Updates

    • TAX ADVISORY 2020-60: Disclosure on RP Transaction, Additional VAT Exemption and other Tax updates

    • TAX ADVISORY 2020-59: TCC to Cash, Online Filing of Required Attachment and other tax updates

    • TAX ADVISORY 2020-58: No More Extension of Deadlines, Manner of Acceptance and Payment of Tax Returns amid COVID-19 pandemic.

    • TAX ADVISORY 2020-57: Amended Extension of Deadlines and other relevant issuances amid COVID-19 pandemic.

    • TAX ADVISORY 2020-56: Further Extension of Deadlines and Other relevant issuance amid COVID-19 pandemic.

    • TAX ADVISORY 2020-55: Extension of Certain Deadlines amid COVID-19 pandemic.