第10 フィリピン（アジア経済法令ニュース26-41）
2026.10.09
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- BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 105-2026
CIRCULARIZING DEPARTMENT OF FINANCE (DOF) ORDER NO. 026-2026 RE: “TERMS AND CONDITIONS ON THE GRANT OF THE ENHANCED DEDUCTIONS REGIME UNDER SECTION 294(C) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT (RA) NO. 12066”
26.09.29付 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM ORDER NO. 25-2026
AMENDING CERTAIN PROVISION OF REVENUE MEMORANDUM ORDER NO. 27-2024 WHICH PRESCRIBED THE GUIDELINES, POLICIES AND PROCEDURES IN THE PROCESSING OF CLAIMS FOR CREDIT/REFUND OF TAXES ERRONEOUSLY OR ILLEGALLY RECEIVED OR COLLECTED OR PENALTIES IMPOSED WITHOUT AUTHORITY PURSUANT TO SECTION 204(C) IN RELATION TO SECTION 229 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, EXCEPT THOSE UNDER THE AUTHORITY AND JURISDICTION OF THE LEGAL GROUP
26.09.29付／直ちに施行 - BANGKO SENTRAL NG PILIPINAS
MEMORANDUM NO. M-2026-047
GUIDELINES ON THE SUBMISSION OF THE CYBERSECURITY CONTROLS SELF-ASSESSMENT (CCSA) THROUGH THE ADVANCED SUPTECH ENGINE FOR RISK-BASED COMPLIANCE (ASTERisC*) PLATFORM
26.10.01付 - BUREAU OF INTERNAL REVENUE
REVENUE REGULATIONS NO. 006-2026
AMENDING THE MANDATORY INFORMATION CONTAINED IN THE INVOICE PURSUANT TO SECTION 6(B) OF REVENUE REGULATIONS NO. 07-2024 TO INCLUDE CREDITABLE WITHHOLDING TAX INFORMATION
26.10.01付／官報又はBIRウェブサイトにおいて公布された日のいずれか早い方から15日後に施行 - BUREAU OF INTERNAL REVENUE
REVENUE REGULATIONS NO. 005-2026
FURTHER AMENDING REVENUE REGULATIONS NO. 2-98, AS AMENDED, TO IMPOSE WITHHOLDING TAX ON GROSS REMITTANCES MADE BY THE INDEPENDENT ELECTRICITY MARKET OPERATOR OF THE PHILIPPINES FOR THE SALE OF ELECTRICITY
26.10.01付／官報又はBIRウェブサイトにおいて公布された日のいずれか早い方から15日後に施行 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 109-2026
ANNOUNCING THE AVAILABILITY OF THE TAXPAYER PORTAL TO TAXPAYERS CLASSIFIED AS LARGE UNDER EASE OF PAYING TAXES ACT
26.10.06付
- BUREAU OF INTERNAL REVENUE