第10 フィリピン（アジア経済法令ニュース23-20）
- OFFICE OF THE PRESIDENT
EXECUTIVE ORDER NO. 25, S. 2023
IMPLEMENTING THE PHILIPPINE SCHEDULE OF TARIFF commitmentS UNDER THE REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT, AND MODIFYING THE RATES OF IMPORT DUTY ON CERTAIN IMPORTED ARTICLES FOR THE PURPOSE
23.05.07付／2023年6月02日から直ちに施行
- BUREAU OF INTERNAL REVENUE
REVENUE REGULATIONS NO. 05-2023
AMENDING REVENUE REGULATIONS NO. 5-2021 ON THE REQUIREMENTS IN AVAILING THE INCOME TAX EXEMPTION OF FOREIGN-SOURCED DIVIDENDS RECEIVED BY A DOMESTIC CORPORATION
23.05.05付／全国流通新聞において公布された日から15日後に施行
- BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 53-2023
PROVIDES CLARIFICATIONS ON THE ENTITLEMENT OF ECONOMIC ZONE DEVELOPERS AND OPERATORS TO THE VALUE-ADDED TAX (vat) ZERO-RATING ON LOCAL PURCHASES OF GOODS AND SERVICES DIRECTLY and EXCLUSIVELY USED IN THE REGISTERED PROJECT OR ACTIVITY
23.05.11付／全国流通新聞において公布された日から直ちに施行