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21-25）

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21-25）

2021.06.18
  1. DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT

    PHILIPPINE NATIONAL POLICE

    DEPARTMENT OF JUSTICE

    JOINT MEMORANDUM CIRCULAR NO. 001, S. 2021

    GUIDELINES GOVERNING VIOLATIONS OF HEALTH AND SAFETY ORDINANCES, QUARANTINE-RELATED VIOLATIONS, AND OTHER RELATED VIOLATIONS DURING THE PUBLIC HEALTH EMERGENCY

    21.05.31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. 9-2021

    AMENDING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 16-2005, AMENDED BY RR NO. 13-2018 AND AS FURTHER AMENDED BY RR NO. 26-2018 TO IMPLEMENT THE IMPOSITION OF TWELVE PERCENT (12%) VALUE-ADDED TAX (VAT) ON TRANSACTIONS COVERED UNDER SECTION 106(A)(2)(A) SUBPRAGRAPHS (3), (4), AND (5), AND SECTION 108(B) SUBPARAGRAPHS (1) AND (5) OF THE NATIONAL INTERNAL REVENUE CODE (TAX CODE) OF 1997, AS AMENDED BY R.A. NO. 10963 (TRAIN LAW)

    21.06.09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

  3. INTER-AGENCY TASK FORCE FOR THE MANAGEMENT OF EMERGING INFECTIOUS DISEASES

    RESOLUTION NO. 120, S. 2021

    RECOMMENDATIONS RELATIVE TO THE MANAGEMENT OF THE CORONAVIRUS DISEASE 2019 (COVID-19) SITUATION

    21.06.10付

  4. DEPARTMENT OF LABOR AND EMPLOYMENT

    LABOR ADVISORY NO. 12-21

    PAYMENT OF WAGES FOR THE REGULAR HOLIDAY ON JUNE 12, 2021 IN OBSERVANCE OF THE 123RD PHILIPPINE INDEPENDENCE DAY

    21.06.11付

  5. BUREAU OF INTERNAL REVENUE

    REVENUE REGULATIONS NO. 8-2021

    AMENDING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 4-2021, WHICH IMPLEMENTED THE VALUE-ADDED TAX (VAT) AND PERCENTAGE TAX PROVISIONS UNDER REPUBLIC ACT (RA) NO. 11534, OR THE “CREATE RECOVERY AND TAX INCENTIVES FOR ENTERPRISES ACT” (CREATE)

    21.06.11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

  6. BUREAU OF INTERNAL REVENUE

    REVENUE MEMORANDUM CIRCULAR NO. 76-2021

    CLARIFICATION ON THE ILLUSTRATIVE EXAMPLES IN THE COMPUTATION OF CORPORATE INCOME TAX UNDER SECTION 3(B) AND 3(D) OF REVENUE REGULATIONS NO. 5-2021

    21.06.11付

  7. INTER-AGENCY TASK FORCE FOR THE MANAGEMENT OF EMERGING INFECTIOUS DISEASES

    RESOLUTION NO. 121, S. 2021

    RECOMMENDATIONS RELATIVE TO THE MANAGEMENT OF THE CORONAVIRUS DISEASE 2019 (COVID-19) SITUATION

    21.06.14付

  8. BUREAU OF INTERNAL REVENUE

    REVENUE MEMORANDUM CIRCULAR NO. 77-2021

    CLARIFIES CERTAIN PROVISIONS OF REVENUE MEMORANDUM ORDER (RMO) NO. 14-2021

    21.06.15付