Author Archives: Rey Lozada
Notice To Issue Receipt/Invoice (NIRI)
Provide guidelines and procedures for the Issuance and Use of Notice to Issue Receipt/Invoice.
Tax Treatment of Equity Based Compensation
RR 13-2022 Equity based compensation is subject to withholding tax. See Attached
BIR ORUS (Online Registration and Update System)
RMC 122-2022 Updating of Registration Information Records See Attached
RR 8-2022 issued on June 22, 2022 provide guidelines for the issuances of electronic receipts/or invoices.
Removal of 5-Yr Validity of OR/Invoices
See RR No. 6-2022 for details
Additional List of Withholding Agents
Central Business Portal
RMC 61-2022 in relation to Ease of Doing Business Act
Clarification on submission of attachment on AITR for 2021.
Bank Bulletin No. 2022-11 and 2022-12
BB 2022-11 No “Verified TIN” stamp required for bank to accept payments BB 2022-12 Tax due payments on April 18 and amendment and attachments to the amended tax returns.