TAX ADVISORY
Advisory on Unavailability/Inaccessibility of eBIRForms.
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https://bir-cdn.bir.gov.ph/BIR/pdf/Advisory Unavailability eBIRForms (0053).pdf
Sending of complaints, concerns, and suggestions relating to audits and the issuance of Letters of Authority (LOA) and Mission Orders.
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https://bir-cdn.bir.gov.ph/BIR/pdf/Public Advisory_LA_MO_20251128_v2.pdf
TAX LAW
REPUBLIC ACT No. 12214 – Capital Markets Efficiency Promotion Act (CMEPA)
BIR Website / signed May 29, 2025
AN ACT AMENDING SECTIONS 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, AND 258 OF REPUBLIC ACT NO. 8424, ОТHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
REPUBLIC ACT No. 12079 – A VAT Refund for Non- Resident Tourists
Official Gazette / December 9, 2024
AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, FOR THE PURPOSE
REPUBLIC ACT No. 12066 – CREATE MORE
Official Gazette / November 13, 2024
AN ACT AMENDING SECTIONS 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, AND 311, AND ADDING NEW SECTIONS 135-A, 295-A, 296-A, AND 297-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.
REPUBLIC ACT No. 12023 – VAT on Digital Services
Official Gazette / October 2, 2024
AN ACT AMENDING SECTIONS 105, 108, 109, 110, 113, 114, 115, 128, 236, AND 288 AND ADDING NEW SECTIONS 108-A AND 108-B OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
TAX AND BUSINESS RELATED NEWS
BIR WEEKENDER BRIEFS
Volume No. 16 Issue No 49 Week ending December 5, 2025 – BIR Website
Finance Secretary Frederick D. Go holds official engagement with BIR Leadership – On December 2, 2025, Commissioner Charlito Martin R. Mendoza welcomed Department of Finance Secretary Frederick D. Go at the National Training Center, BIR National Office. Together with him were Deputy Commissioners (DCIRs) Teresita Angeles, Marissa Cabreros, Ma. Rosario Charo Enriquez-Curiba, and Vener Baquiran, ACIR James Roldan (represented DCIR Larry Barcelo), all Assistant Commissioners, selected Head Revenue Executive Assistants, Chiefs-ofStaff, Technical Assistants of the Revenue Groups, Regional Directors from RR Nos. 5, 6, 7A, 7B, 8A and 8B, and other BIR officials.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v16n49%20web.pdf
BIR Commissioner Mendoza orders the temporary suspension of Letters of Authority, Mission Orders, and related field audits
BIR Website/November 24, 2025
In a joint announcement at the Department of Finance today, Finance Secretary Frederick Go and Bureau of Internal Revenue Commissioner Charlito Mendoza announced the immediate and temporary suspension of all field audits and related operations of the BIR. “I have ordered the immediate suspension of all field audits and related operations, including the issuance of Letters of Authority and Mission Orders, effective immediately, in accordance with Revenue Memorandum Circular 107-2025. No Letter of Authority or Mission Order shall be created, printed, signed, or served during the suspension period,” detailed Commissioner Mendoza.
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https://bir-cdn.bir.gov.ph/BIR/pdf/PR48NOV2425.pdf
RBEs to be served by dedicated BIR office
Business World/Mirasol M. Abrenica/ November 30, 2025
THE Bureau of Internal Revenue (BIR) said it expects to roll out a dedicated office servicing registered business enterprises (RBEs) by December, promising simplified filing, payment, and other processes
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https://www.bworldonline.com/economy/2025/11/30/715477/rbes-to-be-served-by-dedicated-bir-office/
BIR reset for protecting taxpayers’ rights ‘Let’s Talk Tax’
Business World/Mirasol M. Abrenica/ December 1, 2025
SCOPE OF THE SUSPENSION – RMC No. 107-2025 ordered an immediate and indefinite suspension, beginning Nov. 24, of all ongoing field audits and related field operations by the BIR, including the issuance of LoAs and Mission Orders (MOs), examinations, and verification of taxpayers’ books of account and other accounting records. During the suspension period, no LoAs and MOs shall be created, printed, signed, or served by the BIR to taxpayers. The suspension applies to all BIR offices involved in audit and field operations, including the Large Taxpayers Service (LTS), Revenue Regions (RRs), Revenue District Offices (RDOs), National and Regional Investigation Divisions, Assessment Divisions, VAT Audit Units (LTS), and VAT / Special Audit Sections.
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https://www.bworldonline.com/economy/2025/12/01/715803/bir-reset-for-protecting-taxpayers-rights/
Lawmaker bats for abolition of estate tax
Business World / Kenneth Christine L. Basilio / December 2, 2025
A CONGRESSMAN on Tuesday filed a bill seeking to abolish estate taxes, in a move aimed at scrapping levies on inherited property to ease the use of idle lands. House Bill No. 6553 seeks to abolish the 6% estate tax on the net estate of deceased individuals, removing levies on property inherited by family members, opting instead for taxation if the property is sold. A copy of the bill was not made immediately available.
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https://www.bworldonline.com/the-nation/2025/12/02/716073/lawmaker-bats-for-abolition-of-estate-tax/
BIR chief orders inventory of LOAs amid bribery, extortion claims
Manila Bulletin / Jun Ramirez / December 2, 2025
The Bureau of Internal Revenue (BIR) ordered an inventory of all pending Letters of Authority (LOAs) and Mission Orders (MOs) from regional directors, revenue district officers, and heads of audit units for immediate review. BIR Commissioner Charlito Martin R. Mendoza’s latest order comes after he temporarily suspended last week the issuance of all field audit-related documents and operations.
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https://mb.com.ph/2025/12/02/bir-chief-orders-inventory-of-loas-amid-bribery-extortion-claims
Salceda files bill to abolish estate tax
Philippines News Agency/ Connie Calipay / December 3, 2025
LEGAZPI CITY – Albay 3rd District Rep. Raymond Adrian Salceda has filed a bill to abolish the estate tax and shift the taxation of inherited property to the point of sale through the capital gains tax system. Salceda filed Bill No. 6553 at the House of Representatives, which will likely be referred to the Committee on Ways and Means. Under the proposal, no family will need to pay taxes at the death of a relative.
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https://www.pna.gov.ph/articles/1264472
PBBM grants tax relief to power firms under BOT deals with state firms
Philippines News Agency/ Ruth Abbey Gita – Carlos / December 3, 2025 – MANILA
President Ferdinand R. Marcos Jr. has ordered the reduction of real property taxes (RPT) slapped on independent power producers (IPP) for 2025 to prevent defaults and economic losses that could affect electricity supply and the government’s fiscal stability.
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https://www.pna.gov.ph/articles/1264504
Industry groups oppose tax on single-use plastics
Business World/Kenneth Christiane L. Basilio/ December 3, 2025
INDUSTRY GROUPS on Tuesday pushed back against a proposal to impose an excise tax on single-use plastics, saying the suggested levy is unfair, could make goods expensive and lead to job losses.
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https://www.bworldonline.com/editors-picks/2025/12/03/716049/industry-groups-oppose-tax-on-single-use-plastics/
Marcos OKs IPPs’ real property tax cuts, penalties condonation for 2025
Inquirer.net / Dexter Cabalza / December 3, 2025 – MANILA, Philippines
For the third time, President Ferdinand Marcos Jr. has ordered the reduction and pardon of all interest and penalties on real property taxes (RPT) imposed on independent power producers (IPP) this year to prevent defaults and economic losses that could affect electricity supply and the government’s fiscal stability. Under Executive Order No. 106 dated Nov. 28, but was only published in the Official Gazette on Wednesday, RPT liabilities of IPPs for 2025 shall be reduced “by an amount equivalent to the tax due if computed based on an assessment level of 15 percent of the fair market value of the property, machinery and equipment, depreciated at the rate of 2 percent per annum, less any amount already paid.”
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https://newsinfo.inquirer.net/2150182/marcos-oks-ipps-real-property-tax-cuts-penalties-condonation-for-2025
Give middle class Pinoys a break: Revilla pushes for TRAIN, EVAT reforms
Manila Bulletin / Elison Quismorio / December 5, 2025
The Tax Reform for Acceleration and Inclusion (TRAIN) Law or Republic Act (RA) No. 10963 should be reviewed by Congress if only to look for ways to lower personal income taxes and in effect ease the growing financial strain on the Filipino middle class.
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https://mb.com.ph/2025/12/04/give-middle-class-pinoys-a-break-revilla-pushes-for-train-evat-reforms
Review of tax laws sought to boost workers’ take-home pay
Inquirer.net / Gabriel Pabico Lalu / December 5, 2025 – MANILA, Philippines
There should be a review of existing tax laws — like the expanded value added tax (eVAT) to increase the take-home pay of workers, Cavite 2nd District Rep. Lani Mercado-Revilla said on Wednesday. Revilla, in a privilege speech during the House of Representatives’ plenary session, said that a review of the Tax Reform for Acceleration and Inclusion (TRAIN) Law and the eVAT would bode well for the middle class, which she described as the economy’s backbone.
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https://newsinfo.inquirer.net/2150917/revilla-seeks-tax-laws-review-so-workers-get-higher-take-home-pay
PSE disputes ₱195-million income tax deficiency assessment
Manila Bulletin / James A. Loyola / December 5, 2025
The Philippine Stock Exchange (PSE) is disputing a ₱195.24-million tax assessment by the Bureau of Internal Revenue (BIR) and vows to “take appropriate legal action for the cancellation of the assessment.”
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https://mb.com.ph/2025/12/05/pse-disputes-195-million-income-tax-deficiency-assessment
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