“The power of taxation should be exercised with caution to minimize the proprietary rights of a taxpayer. It must be exercised fairly, equally and uniformly”
-Justice Mario V. Lopez in Kepco Phil Corp vs. CIR (GR Nos. 225750-51)
Latest from the Blog
BIR Advisory on the Annual Income Tax Returns 2020.
RMC No. 46-2021 dated April 6, 2021 Clarifying the Deadline for Filing of Annual Income Tax Returns (AITR) for Taxable Year Ending December 31, 2020. Providing Guidelines in the Manner of Filing Thereof, including the use of Electronic Signature; and Reiterating Availability of eAFS.
Streamlining the Procedures and Documents Benefits for the Availment of Tax Treaty Benefit (RMO 14-2021)
Streamlining the Procedures and Documents Benefits for the Availment of Tax Treaty Benefit
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