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Showing 1–2 of 2 articles for “bir regulations”

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Jun 29, 2005 value-added tax zero-rated services bir regulations tax refund foreign currency philippine tax law

VAT Zero-Rating for Services Performed in the Philippines Paid in Foreign Currency

Philippine Supreme Court clarifies VAT zero-rating rules for services performed locally but paid in foreign currency, striking down restrictive BIR regulations.

Dec 16, 2004 tax law statute of limitations bir waiver assessment prescription

Tax Assessment Validity: Strict Requirements for Waivers of the Statute of Limitations

Philippine Journalists, Inc. v. CIR clarifies that waivers of the tax prescription period must strictly comply with BIR regulations to be valid.