第10 フィリピン(アジア経済法令ニュース25-32)
2025.08.08
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- DEPARTMENT OF JUSTICE
MEMORANDUM CIRCULAR NO. 017, S. 2025
GUIDELINES IMPLEMENTING THE REQUIREMENTS OF REPUBLIC ACT NO. 11032 OTHERWISE KNOWN AS THE EASE OF DOING BUSINESS AND EFFICIENT GOVERNMENT SERVICE DELIVERY ACT OF 2018 IN THE DOJ CENTRAL OFFICE
25.07.29付/フィリピン大学法学センターOffice of the National Administrative Register(ONAR)への提出日から15日後に施行 - BUREAU OF INTERNAL REVENUE
REVENUE MEMORANDUM CIRCULAR NO. 079-2025
PROVIDING EXTENSION OF DEADLINE FOR FILING OF TAX RETURNS AND PAYMENT OF VAT DUE OF NONRESIDENT DIGITAL SERVICE PROVIDER PURSUANT TO REPUBLIC ACT NO. 12023
25.07.31付/直ちに施行 - REPUBLIC ACT NO. 12231
AN ACT OPTIMIZING THE NATIONAL GOVERNMENT FOR EFFICIENT PUBLIC SERVICE DELIVERY
25.08.04付/官報又は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 REGULATIONS NO. 018-2025
AMENDING PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 25-2003, AS AMENDED, TO IMPLEMENT SECTION 149 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS FURTHER AMENDED UNDER SECTION 18 OF REPUBLIC ACT NO. 12214, OTHERWISE KNOWN AS THE “CAPITAL MARKETS EFFICIENCY PROMOTION ACT”
25.08.05付/官報又はBIRウェブサイトのいずれかにおいて公布された後、2025年7月1日に施行 - BUREAU OF INTERNAL REVENUE
REVENUE REGULATIONS NO. 019-2025
IMPLEMENTING THE DOCUMENTARY STAMP TAX (DST) RATE ADJUSTMENTS AND AMENDMENTS TO THE DOCUMENTS AND PAPERS NOT SUBJECT TO DST UNDER REPUBLIC ACT NO. 12214, OTHERWISE KNOWN AS THE “CAPITAL MARKETS EFFICIENCY PROMOTION ACT”
25.08.05付/官報又はBIRウェブサイトのいずれかにおいて公布された後、2025年7月1日に施行 - BUREAU OF INTERNAL REVENUE
REVENUE REGULATIONS NO. 020-2025
IMPLEMENTING THE RATE ADJUSTMENT OF STOCK TRANSACTION TAX (STT) AND THE IMPOSITION OF THE STT ON THE SALE OF EXCHANGE OF DOMESTIC SHARES OF STOCKS AND OTHER SECURITIES LISTED AND TRADED THROUGH A FOREIGN STOCK EXCHANGE UNDER SECTION 17 OF REPUBLIC ACT NO. 12214, OTHERWISE KNOWN AS THE “CAPITAL MARKETS EFFICIENCY PROMOTION ACT”
25.08.05付/官報又はBIRウェブサイトのいずれかにおいて公布された後、2025年7月1日に施行 - BUREAU OF INTERNAL REVENUE
REVENUE REGULATIONS NO. 021-2025
IMPLEMENTING THE AMENDMENTS INTRODUCED BY REPUBLIC ACT NO. 12214, OTHERWISE KNOWN AS THE “CAPITAL MARKETS EFFICIENCY PROMOTION ACT” ON SECTIONS 22, 24, 25, 27, 28, 32, 34, 38, 39 AND 42 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
25.08.05付/官報又はBIRウェブサイトのいずれかにおいて公布された後、2025年7月1日に施行
- DEPARTMENT OF JUSTICE