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Revenue Regulations

Global Tax Update:February 2015/Philippines

The BIR has made it mandatory for taxpayers under the Taxpayer Account Management Program (TAMP) and accredited importers/customs brokers to file their returns and pay taxes through the Electronic Filing and Payment System (eFPS). (Global Tax Update:February 2015/Philippines)

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This newsletter explains following topics;

1. Revenue Regulations
(1) Mandatory eFPS coverage for TAMP taxpayers and importers/customs brokers
2. BIR Rulings
(1) VAT on income payments made by PEZA companies to nonresident foreign corporations
(2) Software payments as business profits
3. Court of Tax Appeals (CTA) decisions
(1) Amortization of input VAT on capital goods attributable to VAT-zero rated sales
(2) VAT on intercompany loans
(3) Establishing the fact of doing business outside the Philippines

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