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  • Why I Don't Ask BIR for Advises

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    Clarifications on certain provisions of RR Nos. 8 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN law). RMC 50-2018

    Excise taxpayers who will be paying Excise Tax on invasive cosmetic procedures shall use BIR Form No. 0605 (Payment Form). Advisory

    BIR Form No. 1701Q has been revised and is already available for manual use. more

    Taxpayers are advised to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS. RMC 28-2018

    The Quarterly Alphabetical List of Payees (QAP) that shall accompany BIR Form Nos. 1601-EQ and 1601-FQ shall be submitted either through esubmission@bir.gov.ph or through the dedicated e-mail account of the RDO. more

    New and revised BIR Forms affected by the TRAIN Law. RMC 27-2018

    Advisory on the automatic registration of BIR Form Types 1601EQ, 0619E, 1601FQ, 0619F and 2551Q. more

    The amount to be indicated in BIR Form Nos. 1601-EQ and 1601-FQ shall be the total amount of taxes withheld for the calendar quarter. more

    Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) is now available. RMC 26-2018

    Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VAT. RR 15-2018

    Amends certain provisions of RR No. 11-2018, particularly Sections 2 and 14. RR 14-2018

    Regulations implementing the VAT provisions under the TRAIN Law. RR 13-2018

    Consolidated Rules and Regulations on Estate Tax and Donor's Tax pursuant to the TRAIN Law. RR 12-2018

    Amends certain provisions of RR No. 2-98 to implement further amendments pursuant to TRAIN Law relative to withholding of Income Tax. RR 11-2018

    Creation of ATC for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law. RMO 14-2018

    Amendment to the provisions on the processing of claims for issuance of tax refund/Tax Credit Certificate. RMC 17-2018

    Revenue Regulations implementing the Income Tax Provisions of the TRAIN Act. RR 8-2018

    Instructions for taxpayers subject to Percentage Tax and those required to withhold other Percentage Taxes and VAT, including VAT on government money payments and payments to non-residents. advisory1/advisory2

    All National Government Agencies shall use BIR Form No. 0605 in the filing and remittance of creditable and final withholding taxes thru the Electronic Filing and Payment System. more

    Withholding Agents shall remit their creditable and final withholding taxes for the first two (2) months of every quarter using BIR Fom No. 0605 and indicating MC 200 for the ATC and WE or WF for the tax type, whichever is applicable. more

    Taxes withheld within the first two (2) months and on the 3rd month of every taxable quarter shall be remitted thru BIR Form 0605 and BIR Form 1601EQ, respectively. more

    All employees of Regional Headquarters and Regional Operating Headquarters of multinational companies; offshore banking units; and petroleum service contractors and subcontractors enjoying preferential tax treatment prior to 2018 are now subject to regular Income Tax rates. more

    Transitory guidelines relative to the implementation of TRAIN Law governing Excise Tax on petroleum products, automobiles and sweetened beverages, pending the issuance of the Implementing Rules and Regulations. OM2018-01-03/Annex A/Annex B1/Annex B2/Annex B3/Annex C1/Annex C2/Annex C3/Annex D

    Proposed Revenue Regulations on the Tax Reform for Acceleration and Inclusion (TRAIN) Act. Proposed RR-Sweetened Beverages/Proposed RR-Cosmetic Procedures

    Advisory on dedicated e-mail account for attachment to Excise Tax Return BIR Form No. 2200-S (for sweetened beverages) and BIR Form No. 1620-XC (for cosmetic procedures). Advisory

    Transition procedures in the filing of tax returns affected by the revised tax rates pursuant to the TRAIN Act. RMC 2-2018/RMC 3-2018/RMC 4-2018

    Taxpayers subject to Excise Tax and using eFPS are mandated to e-file and e-pay the corresponding Excise Taxes due on removals, effective January 1, 2018. more Show less
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