第10 フィリピン（アジア経済法令ニュース25-28）
2025.07.11
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- BUREAU OF CUSTOMS
CUSTOMS MEMORANDUM CIRCULAR NO. 131-2025
IMPLEMENTATION OF REPUBLIC ACT NO. 12214 ON THE PAYMENT OF EXCISE TAX OF PICK-UP VEHICLES EFFECTIVE 01 JULY 2025
25.07.01付／2025年7月1日に施行 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 065-2025
CLARIFICATION ON THE REGISTRATION OF BOOKS OF ACCOUNTS FOR NEW BUSINESS REGISTRANTS
25.07.02付 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 066-2025
CLARIFICATION ON CERTAIN ISSUES PERTAINING TO COMPLIANCE WITH THE DOCUMENTARY REQUIREMENTS IN AVAILING VALUE-ADDED TAX (VAT) ZERO-RATING ON LOCAL PURCHASES OF DULY-REGISTERED BUSINESS ENTERPRISES (RBEs)
25.07.02付／CREATE MORE法の成立と同時に施行 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM ORDER NO. 034-2025
GUIDELINES AND PROCEDURES REGARDING REQUESTS FOR ISSUANCE OF A CERTIFIED TRUE COPY OF THE COMMISSIONER OF INTERNAL REVENUE’S DECISION ON AN ADMINISTRATIVE APPEAL AGAINST A FINAL DECISION ON DISPUTED ASSESSMENT AND ON A DENIAL OF THE CLAIMS FOR REFUND OF VALUE-ADDED TAX AND EXCISE TAX UNDER SECTIONS 112 (C) AND 135-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 12066, UNDER THE JURISDICTION OF THE APPELLATE DIVISION
25.07.04付／直ちに施行
- BUREAU OF CUSTOMS