On Dec. 28, 2015, the Department of Finance (DOF), as recommended by the Bureau of Internal Revenue (BIR), issued Revenue Regulations (RR) No. 15-2015, amending certain provisions of RR No. 16 ...

At the national level, taxes are imposed and collected pursuant to the National Internal Revenue Code, the Tariff and Customs Code, and several special laws. There are four main types of national ...

The positions and bodies embodied under the National Internal Revenue Code of 1997 may be changed, abolished, combined with another position or body, or substituted with another.

SECTION 203 of the National Internal Revenue Code, as amended (the Tax Code), entitled 'Period of Limitation Upon Assessment and Collection,' provides that taxes shall be assessed within three years ...

REPUBLIC Act 11976, or the Ease of Paying Taxes Act, which took effect last Jan. 22, 2024, introduced significant changes to the invoicing requirements of the Bureau of Internal Revenue (BIR). Section ...