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under Section 109 of the Tax Code. Tax administration reforms were also introduced by the TRAIN Law, such as fuel marking, reduction of the number of pages and amount of information contained in income tax returns, automatic adjustment of zonal values, issuance of electronic receipts and invoices, and electronic reporting of sales.
The Bureau of Internal Revenue (BIR) Website (www.bir.gov.ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing regulations and revenue issuances, including information on BIR Programs and Projects.
7 Νοε 2019 · The organizational test requires that the corporation’s constitutive documents (i.e., SEC registration, Articles of Incorporation (AOI), and By-Laws) show that its primary purpose(s) falls under Section 30 of the Tax Code.
28 Ιουν 2016 · Last week, Revenue Memorandum Circular (RMC) 64-2016 was circularized which provides clarification on the nature, tax treatment, registration and compliance requirement of corporations and associations under Section 30 of the National Internal Revenue Code (NIRC) of 1997, as amended (1997 Tax Code).
Section 30 of the National Internal Revenue Code (NIRC) of 1997, as amended, enumerates only eleven (11) kinds of organization and expressly provides that such organizations shall not be taxed under Title II (Tax on Income) in respect to income received by them as such.
Section 109 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows: "SEC. 109. Exempt Transactions. - (1) Subject to the provisions of Subsection 2 hereof, the following transactions shall be exempt from the value-added tax: " (A) xxx "xxx. " (Z) xxx.
28 Απρ 2021 · Taxpayers who are exempt from income tax under Section 30 or similar provisions of the Tax Code or special laws are not required to file an RPT form regardless of whether such taxpayer had dealings with a related party that falls under Section 2 (a), (b) or (c) of RR No. 34-2020.
