TOPアジア経済法令ニュース第10　フィリピン（アジア経済法令ニュース20-52）

アジア経済法令ニュース

第10　フィリピン（アジア経済法令ニュース20-52）

2020.12.25
  1. SECURITIES AND EXCHANGE COMMISSION
    MEMORANDUM CIRCULAR NO. 34, S. 2020
    DEFERRAL OF THE PHILIPPINE INTERPRETATIONS COMMITTEE QUESTION & ANWER (PIC Q&A) NO. 2018-12 AND IFRS INTERPRETATIONS COMMITTEE (IFRIC) AGENDA DECISION ON OVER TIME TRANSFER OF CONSTRUCTED GOODS [PHILIPPINE ACCOUNTING STANDARDS (PAS) 23-BORROWING COST] FOR REAL ESTATE INDUSTRY
    20.12.15付
  2. INTER-AGENCY TASK FORCE FOR THE MANAGEMENT OF EMERGING INFECTIOUS DISEASES
    RESOLUTION NO. 89, S. 2020
    RECOMMENDATIONS RELATIVE TO THE MANAGEMENT OF THE CORONAVIRUS DISEASE 2019 (COVID-19) SITUATION
    20.12.17付
  3. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 31-2020
    FURTHER AMENDING THE PERTINENT PROVISIONS OF REVENUE REGULATIONS (RR) NO. 11-2018, AS PREVIOUSLY AMENDED BY RR NO. 7-2019, SPECIFICALLY ON THE CRITERIA FOR IDENTIFYING THE TOP WITHHOLDING AGENTS
    20.12.18付／全国流通新聞において公布された日の15日後から施行
  4. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 32-2020
    FURTHER AMENDMENTS TO REVENUE REGULATIONS NO. 4-2019, AS AMENDED, ON TAX AMNESTY ON DELINQUENCIES
    20.12.21付／全国流通新聞において公布された日から直ちに施行
  5. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 33-2020
    AMENDMENTS TO REVENUE REGULATIONS NO. 21-2020 ON THE VOLUNTARY ASSESSMENT AND PAYMENT PROGRAM FOR TAXABLE YEAR 2018 UNDER CERTAIN CONDITIONS
    20.12.21付／全国流通新聞において公布された日から直ちに施行
  6. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 34-2020
    PRESCRIBING THE GUILDINES AND PROCEDURES FOR THE SUBMISSION OF BIR FORM NO. 1709, TRANSFER PRICING DOCUMENTATION (TPD) AND OTHER SUPPORTING DOCUMENTS, AMENDING FOR THIS PURPOSE THE PERTINENT PROVISIONS OF REVENUE REGULATIONS (RR) NOS. 19-2020 AND 21-2002, AS AMENDED BY RR NO. 15-2010
    20.12.21付／全国流通新聞において公布された日から直ちに施行
  7. INTER-AGENCY TASK FORCE FOR THE MANAGEMENT OF EMERGING INFECTIOUS DISEASES
    RESOLUTION NO. 90, S. 2020
    RECOMMENDATIONS RELATIVE TO THE MANAGEMENT OF THE CORONAVIRUS DISEASE 2019 (COVID-19) SITUATION
    20.12.22付
  8. DEPARTMENT OF LABOR AND EMPLOYMENT
    LABOR ADVISORY NO. 34, S. 2020
    PAYMENT OF WAGES FOR THE REGULAR HOLIDAY ON JANUARY 1, 2021 (NEW YEAR’S DAY)
    20.12.23付