Uncategorized – Page 6 – LLB and Associates

Expanded Solo Parents Welfare Act (RA 11861 implementing VAT and Discounts)

Revised Provision on the Submission of Inventory List

Pursuant to the requirement in RMC 57-2015 See Attached

Online Registration of Books of Accounts

RMC 3-2023 dated January 10, 2023 prescribing the policies and guidelines on the Online Registration of Books of Accounts.

Transitory Provisions – Quarterly VAT Filings

See attached RMC 5-2023

Revised Alphalist Format

Please see attached

BIR Audit and Field Operation for December 16, 2022 to January 8, 2023 Suspended (with exception)

See attached RMO 55-2022

Year-End Tax Reminders and Updates

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