Revenue Regulations No. 13-2023


Prescribes the policies and guidelines for the optional VAT – registration of Registered Business Enterprises (RBE) classified as Domestic Market Enterprise (DME) under the five percent (5%) tax on Gross Income Earned (GIE) in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended Implementing Rules and Regulations (IRR) of Republic Act No. 11534 (CREATE Act).  An RBE classified as DME, which is located inside the Economic or Freeport Zone, may retain the availment of the 5% GIE incentive during the ten (10) year transitory period under Section 311 (C) of the CREATE [...]

Revenue Regulations No. 13-20232023-11-23T14:21:20+08:00

Revenue Memorandum Circular No. 109-2023


This circular is issued to announce the availability of the Taxpayer Registration - Related Applications (TRRA ) Portal on October 16, 2023. The TRRA Portal is an alternative option that can be used by taxpayers to submit registration-related applications thru application. The documentary requirements for the following registration-related transactions can be submitted electronically to the concerned Revenue District Offices (RDOs) via the TRRA Portal:  Application for TIN under E.O 98 and ONETT;  Registration of OFW and Non-Resident Citizens;  Application for Authority to Print;  Updating of Email Address using Application Sheet Form S1905;  Transfer of Registration of Employees and Other Non-Business Taxpayers; [...]

Revenue Memorandum Circular No. 109-20232023-11-06T13:14:54+08:00

Revenue Regulations No. 11-2023


Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WG) pursuant Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended.  The following Revenue Officers and employees are mandated to observe and perform the following general policies and guidelines in order to implement service thru e-mail of the WGs as additional mode of service:   The Regional Director concerned, Assistant Commissioner-Collection Services (CS), Assistant Commissioner-Large Taxpayers Service (LTS), and Chief Large Taxpayers District Offices (LTDOs) shall, issue and electronically sign the WGs issued [...]

Revenue Regulations No. 11-20232023-10-02T21:17:07+08:00
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