The Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (RR) No. 3-2025 on January 16, 2025, the awaited regulations implementing the provisions of Republic Act (“RA”) No. 12023, which imposed a 12% value-added tax (“VAT”) on gross sales derived from the sale or exchange of digital services in the Philippines. …

By: Atty. Euney Marie J. Mata-Perez on February o6,2025 In our article published on January 9, 2025, we mentioned that we were hopeful for the passage of certain tax bills which are supposed to help boost our capital market, particularly (a) the PIFITA or the Passive Income and Financial Intermediary…

By: Atty. Lew Earvin H. Manarin on January 30,2025 Courts are sometimes confronted with the question of whether they should assert jurisdiction or defer to an administrative body in cases involving technical or intricate matters. This doctrine strikes a careful balance between the powers of administrative agencies and the judiciary,…

By: Atty. Rey Christian M. Guintibano on January 23,2025 In its mandate to enforce tax laws and enhance compliance, the Bureau of Internal Revenue (“BIR”) is empowered to conduct the Tax Compliance Verification Drive (“TCVD”), more commonly known as “tax mapping.” TCVD is the BIR’s effort to expand its tax…

By: Atty. Elaisha Nelle C. Espinosa on January 16,2025 Section 1, Article VIII of the 1987 Constitution states that the judicial power vested in the Supreme Court and the lower courts includes their duty to determine whether there has been a “grave abuse of discretion amounting to lack or excess…

By: Atty. Euney Marie Mata-Perez on January 9,2025 The beginning of every year is always a good opportunity to look back at the events of the past year, to give thanks and learn from them, as well as to look forward and plan ahead. In 2024, we saw the passage…

By: Xela Leona D. Laqui on December 19,2024 A subpoena is a vital tool used in the administration of justice and tax enforcement in the Philippines. A subpoena ad testificandum requires an individual to appear and testify at a hearing or trial, or for an investigation, while a subpoena duces…

By: Atty. Rio Krizel G. Bautista on December 12,2024 In the case of People v. GB BEM Cigarette Co., Inc., et al. (Criminal Case No.O-935, November 20, 2024), the Bureau of Internal Revenue (“BIR”) conducted a search on the premises of the accused corporation without a search warrant, acting on…

By: Atty. Euney Marie Mata-Perez on December 5,2024 Republic Act (RA) No. 12023, which imposed value-added tax (VAT) on digital services and amended several provisions of our National Internal Revenue Code (“Tax Code”), is a game changer in VAT taxation in the Philippines.  VAT is a transaction tax, and thus,…