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24-28）

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24-28）

2024.07.12
  1. BUREAU OF INTERNAL REVENUE
    REVENUE MEMORANDUM CIRCULAR NO. 074-2024
    PRESCRIBING THE MANDATORY REQUIREMENTS FOR CLAIMS FOR CREDIT/REFUND OF TAXES ERRONEOUSLY OR ILLEGALLY RECEIVED OR COLLECTED OR PENALTIES IMPOSED WITHOUT AUTHORITY PURSUANT TO SECTION 204(C), IN RELATION TO SECTION 229 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED (TAX CODE), EXCEPT THOSE UNDER THE AUTHORITY AND JURISDICTION OF THE LEGAL GROUP
    24.07.01付／全国流通新聞又はBIRのHPにおいて公布された日のいずれか早い方から15日後に施行
  2. BUREAU OF INTERNAL REVENUE
    REVENUE MEMORANDUM CIRCULAR NO. 075-2024
    PRESCRIBING THE MANDATORY REQUIREMENTS FOR CLAIMS FOR TAX CREDIT OR REFUND OF EXCESS/UNUTILIZED CREDITABLE WITHHOLDING TAXES ON INCOME PURSUANT TO SECTION 76(C), IN RELATION TO SECTIONS 204(C) AND 229 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED (TAX CODE), EXCEPT THOSE UNDER THE AUTHORITY AND JURISDICTION OF THE LEGAL GROUP
    24.07.01付／全国流通新聞又はBIRのHPにおいて公布された日のいずれか早い方から15日後に施行
  3. BUREAU OF INTERNAL REVENUE
    REVENUE MEMORANDUM ORDER NO. 27-2024
    PROVIDING GUIDELINES, POLICIES AND PROCEDURES IN THE PROCESSING OF CLAIMS FOR CREDIT/REFUND OF TAXES ERRONEOUSLY OR ILLEGALLY RECEIVED OR COLLECTED OR PENALTIES IMPOSED WITHOUT AUTHORITY PURSUANT TO SECTION 204(C), IN RELATION TO SECTION 229 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED (TAX CODE), EXCEPT THOSE UNDER THE AUTHORITY AND JURISDICTION OF THE LEGAL GROUP
    24.07.01付／全国流通新聞又はBIRのHPにおいて公布された日のいずれか早い方から15日後に施行
  4. BUREAU OF INTERNAL REVENUE
    REVENUE MEMORANDUM ORDER NO. 25-2024
    PROVIDING GUIDELINES, POLICIES AND PROCEDURES IN THE PROCESSING CLAIMS FOR TAX CREDIT/REFUND OF EXCESS/UNUTILIZED CREDITABLE WITHHOLDING TAXES ON INCOME PURSUANT TO SECTION 76(C), IN RELATION TO SECTIONS 204(C) AND 229 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED (TAX CODE), EXCEPT THOSE UNDER THE AUTHORITY AND JURISDICTION OF THE LEGAL GROUP
    24.07.01付／全国流通新聞又はBIRのHPにおいて公布された日のいずれか早い方から15日後に施行
  5. BUREAU OF INTERNAL REVENUE
    REVENUE MEMORANDUM ORDER NO. 26-2024
    AMENDING CERTAIN PROVISIONS OF RMO NO. 16-2023, PRESCRIBING SUPPLEMENTAL GUIDELINES AND PROCEDURES ON THE IMPLEMENTATION OF REVENUE MEMORANDUM ORDER (RMO) NO. 40-2022
    24.07.02付／ 承認後直ちに施行