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25-32)

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25-32)

    1. 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
    2. 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
    3. 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
    4. 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
    5. 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
    6. 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
    7. 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