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24-17）

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24-17）

2024.04.26
  1. SECURITIES AND EXCHANGE COMMISSION
    SEC MEMORANDUM CIRCULAR NO. 8, S. 2024
    GUIDELINES FOR CORNERSTONE INVESTORS IN INITIAL PUBLIC OFFERINGS
    24.04.11付／全国流通新聞において公布された日から直ちに施行
  2. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 3-2024
    ImplementING the amendments introduced by Republic Act No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the NIRC of 1997, as amended
    24.04.08付／官報又は内国歳入庁のHPにおいて公布された日のいずれか早いほうから15日後に施行
  3. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 4-2024
    ImplementING Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable income
    24.04.11付／官報又は内国歳入庁のHPにおいて公布された日のいずれか早いほうから15日後に施行
  4. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 5-2024
    ImplementING Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on tax refunds
    官報又は内国歳入庁のHPにおいて公布された日のいずれか早いほうから15日後に施行
  5. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 6-2024
    ImplementING Section 45 of Republic Act No. 11976 (Ease of Paying Taxes Act), on imposition of reduced interest and penalty rates for micro and small taxpayers
    官報又は内国歳入庁のHPにおいて公布された日のいずれか早いほうから15日後に施行
  6. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 7-2024
    ImplementING Sections 113, 235, 236, 237, 238, 242, 243 of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements
    官報又は内国歳入庁のHPにおいて公布された日のいずれか早いほうから15日後に施行
  7. BUREAU OF INTERNAL REVENUE
    REVENUE REGULATIONS NO. 8-2024
    ImplementIng Sections 21(b) of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers
    官報又は内国歳入庁のHPにおいて公布された日のいずれか早いほうから15日後に施行
  8. INSURANCE COMMISSION
    CIRCULAR LETTER NO. 2024-11
    REINSTATEMENT OF CIRCULAR LETTER NO. 2016-55 ON THE “STRICT IMPLEMENTATION OF THE MINIMUM RATES FOR EARTHQUAKE, TYPHOON AND FLOOD COVERS AND RELATED GUIDELINES” AND PARTICIPATION IN THE PHILIPPINE CATASTROPHE INSURANCE FACILITY (“pCIF”)
    24.04.17付／直ちに施行
  9. OFFICE OF THE PRESIDENT
    ADMINISTRATIVE ORDER NO. 20, S. 2024
    FURTHER STREAMLINING ADMINISTRATIVE PROCEDURES AND POLICIES, AND REMOVING NON-TARIFF BARRIERS ON the OFFICE IMPORTATION OF AGRICULTURAL PRODUCTS
    24.04.18付／直ちに施行
  10. OFFICE OF THE PRESIDENT
    MEMORANDUM CIRCULAR NO. 47, S. 2024
    DIRECTING ALL GOVERNMENT AGENCIES AND INSTRUMENTALITIES, AND ENCOURAGING ALL LOCAL GOVERNMENT UNITS, TO SUPPORT THE IMPLEMENTATION OF THE ENHANCED PARTNERSHIP AGAINST HUNGER AND POVERTY PROGRAM
    24.04.19付／直ちに施行