File        : Pinoytaxprayer Wishful Litany.doc
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TQ 2.7A.14

bisdaksabkobai

Does the BIR allow depreciation on asset revaluation as proper charges
to revenues?








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Read RMO No. 31-2009 – Casualty Losses



RMO No. 31-2009

Prescribes the policies and guidelines for the declaration and reporting of
casualty losses by taxpayers

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>

or click | Full Text
<ftp://ftp.bir.gov.ph/webadmin1/pdf/47679RMO%2031-2009.pdf>  | Annex A
<ftp://ftp.bir.gov.ph/webadmin1/others/47679RMO%20ON%20CASUALTY%20LOSSES\
%20-%20DECLARATION%20OF%20LOSS%20-%20Revised.xlsx>  | Annex B
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%20-%20REPORT%20ON%20CLAIMS%20FILED.xlsx>

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October 23, 2009






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copy.


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The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/


The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
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[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768> > > > > > > >

Danilo A. Duncano




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Greetings!



Read RR No. 8-2009 – Withholding Tax on Campaign Expenditures





RR No. 8-2009

Amends further Sections 2.57.2 and 2.57.3 of RR No. 2-98, as amended,
subjecting to Creditable Withholding Tax the income payments made by
political parties and candidates of local and national elections of all their
campaign expenditures and income payments made by an individual or juridical
person forming part of their campaign contributions to candidates of local and
national elections and to political parties (published in Philippine Star on
October 27, 2009)

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<ftp://ftp.bir.gov.ph/webadmin1/pdf/47698rr%20no.%208-2009.pdf>

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October 23, 2009





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&wp=1&next=WEBPROTECT-2009birissuances.htm>

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The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/


The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
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[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768>

Danilo A. Duncano




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Greetings!



Read RR No. 7-2009.




RR No. 7-2009

Implements the Electronic Documentary Stamp Tax System to replace the
Documentary Stamp Tax Electronic Imprinting Machine

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.

October 2, 2009






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<http://www.freewebs.com/iknowphilippinetax/apps/auth/login?why=pw&try=1\
\
&wp=1&next=WEBPROTECT-2009birissuances.htm
<http://www.freewebs.com/iknowphilippinetax/apps/auth/login?why=pw&try=1\
&wp=1&next=WEBPROTECT-2009birissuances.htm> > > > > > >


To get free access, sign up with your email address and create your own
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The Updated National Internal Revenue Code (June 2009 Edition) is now
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copy.


Order Book Now! <http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm>




The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/
<http://www.freewebs.com/pinoytaxnirc/>



The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved:
June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<http://www.freewebs.com/pinoytax1/index.htm
<http://www.freewebs.com/pinoytax1/index.htm> >
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[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
\
&categ=204&product=25768
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768> > > > > > >

Danilo A. Duncano




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Subject: We Need a Tax Professional!



[Non-text portions of this message have been removed]

Greetings!


RMO No. 30-2009

Revises the office codes in view of the creation of the Office of the
Senior Deputy Commissioner

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full text and related issuances:  Pinoytax1a BIRFunctionsPower
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October 8, 2009



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To get free access, sign up with your email address and create your own
password. To keep the privacy of your emails, create a password
different from what you use for your emails.




The Updated National Internal Revenue Code (June 2009 Edition) is now
available to Pinoytax Yahoo Group Members in book form @Php600.00 per
copy.


Order Book Now! <http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm




The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/



The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<http://www.freewebs.com/pinoytax1/index.htm> >
<is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
OverseasPlan)!


THE BEST THINGS IN LIFE ARE FREE!

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To buy on-line or to visit the nearest branch of National Book Store(a
leading bookstore in the Philippines) , click icon/links below:



[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768> > > > > > >

Danilo A. Duncano




For book delivery within the Philippines, click Order Book Now!
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If in need of a tax professional for tax seminars, brief or
regularclassroom lectures, or tax assistance,email to
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Subject: We Need a Tax Professional!



[Non-text portions of this message have been removed]

Greetings!



Read RMC Nos. 50-2009 to 57-2009.



RMC No. 57-2009

Publishes the full text of the memorandum of Finance Secretary Margarito B.
Teves directing BIR to stop issuing tax assessments for taxable year 2009
against cooperatives registered with the Cooperative Development Authority based
on the old Cooperative Law

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October 6, 2009



RMC No. 56-2009

Prescribes the use of the updated Government Money Payment Chart

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full text and related issuances: Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>  click CWT/FWT
Gov'tMoneyPaymnt
<http://www.freewebs.com/pinoytax2a/WEBPROTECT-cwtfwtgovtmoneypaymnt.htm\
>

October 5, 2009



RMC No. 53-2009

Circularizes the full text of Department Administrative Order No. 11,
Series of 2008, further amending certain provisions of Department of
Trade Administrative Order No. 80, Series of 1982, as amended,
implementing Act 3883, as amended (also known as the Business Name Law)

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<http://www.freewebs.com/pinoytax4/index.htm>  click 9/236 Registration
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9236registration.htm>

October 1, 2009



RMC No. 51-2009

Clarifies the Requirement for the Submission of Summary Lists of Sales
(SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their
non-submission; the issuance of Subpoena Duces Tecum; and the imposition of
penalties for failure to obey summons

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full text and related issuances:  Pinoytax3EstateDonor'sVAT
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Invoice/Acctng
<http://www.freewebs.com/pinoytax3/WEBPROTECT-4113vatinvoiceacctng.htm>

September 16, 2009



RMC No. 50-2009

Reiterates the implementation of RMC No. 19-2009 re: Transition
Procedures Relative to the Issuance and Cancellation of "Permit to
Use" Cash Register Machine, Point-of-Sale (POS) Machine, Special
Purpose Machine (SPM) and other similar sales machines


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full text and related issuances:  Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/237 Invoice
Issuance
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9237invoiceissuance.htm>
.

September 16, 2009



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To get free access, sign up with your email address and create your own
password. To keep the privacy of your emails, create a password
different from what you use for your emails.




The Updated National Internal Revenue Code (June 2009 Edition) is now
available to Pinoytax Yahoo Group Members in book form @Php600.00 per
copy.


Order Book Now! <http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm




The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/



The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<http://www.freewebs.com/pinoytax1/index.htm>
<is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
OverseasPlan)!


THE BEST THINGS IN LIFE ARE FREE!

1. For every on-line purchase and delivery of books within the
Philippines through Pinoytax, you get ONE-YEAR FREE SUBSCRIPTION of
PInoytaxezbooks, click Order Book Now!
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To buy on-line or to visit the nearest branch of National Book Store(a
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[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768> > > > > >

Danilo A. Duncano




For book delivery within the Philippines, click Order Book Now!
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Subject: We Need a Tax Professional!



[Non-text portions of this message have been removed]

At the recently concluded 2009 Rubiks World Championship at
Dusseldorf, Germany, Durben Joun Virtucio became the youngest world
title holder and rubiks wizard at age 12 years old.

He got the second place in the 4x4x4 rubiks category.
His average time in the semi-final round is 47.75 seconds and 48.36
seconds in the final round. First placer is a college student from
Japan with 45.18 seconds in the final round.

Visit this website:
http://kenanbiel.com/what-more-could-i-say-durben-has-done-it-again/
<http://kenanbiel.com/what-more-could-i-say-durben-has-done-it-again/>

He will be arriving in the Philippines from Germany on Wednesday KLM
morning flight. Durben brings back pride and inspiration to our
countrymen in this difficult time.

His trip to Germany was sponsored by I-remit, a global Philippine money
remittance corporation, and National Book Store, publisher of taxation
books authored by Pinoytax.




[Non-text portions of this message have been removed]

Greetings!

Read BIR RMC Nos. 42-2009  and 45-2009



RMC No. 45-2009

Circularizes the implementation of the eRegistration System (Enhanced
eTIN)

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances: Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/236 Registration
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9236registration.htm>

or click | Full Text
<ftp://ftp.bir.gov.ph/webadmin1/pdf/47129rmc%20no.%2045-2009.pdf>  |
Letter of Intent
<ftp://ftp.bir.gov.ph/webadmin1/doc/47129rmc%20no.%2045-2009%20(Letter%2\
0of%20Intent_SAMPLE).doc>  | BIR Form 0044
<ftp://ftp.bir.gov.ph/webadmin1/others/47129rmc%20no.%2045-2009%20(BIR%2\
0Form%200044).xls>

August 18, 2009




RMC No. 42-2009

Publishes the full text of the DOF-DBM-DILG-DENR Joint Circular No.
2009-1 on the updated guidelines and procedures on the release of the
share of Local Government Units from the collections derived by the
national government from mining taxes

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances: Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 11/283-289
Allotment
<http://www.freewebs.com/pinoytax4/WEBPROTECT-11283289allotment.htm>

Digest <ftp://ftp.bir.gov.ph/webadmin1/pdf/46945rmc%2042-2009.pdf>  |
Full Text
<ftp://ftp.bir.gov.ph/webadmin1/pdf/46945rmc%20no.%2042-2009.pdf>


July 29, 2009




To get access Subscribe Now!
<http://www.freewebs.com/pinoytaxezbook1/subscribenow.htm


or visit 2009 BIR Issuances

<http://www.freewebs.com/iknowphilippinetax/apps/auth/login?why=pw&try=1\
&wp=1&next=WEBPROTECT-2009birissuances.htm> > > > >


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The Updated National Internal Revenue Code (June 2009 Edition) is now
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copy.


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The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/




The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<http://www.freewebs.com/pinoytax1/index.htm
<is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
OverseasPlan)!


THE BEST THINGS IN LIFE ARE FREE!

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[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
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&categ=204&product=25768> > > > >

Danilo A. Duncano




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Subject: We Need a Tax Professional!



[Non-text portions of this message have been removed]

Greetings!


Pinoytax Answer to QA 1.0.16 Copy of RR 2-2001



QA1.0.16
Sally

Q. Hi Groupmates, Can anybody provide me a copy of RR 2-2001 and any
ruling  on merger and consolidation?


   A. Copy of RR 2-2001 is available to subscribers of Pinoytax ezBooks. Visit
Archived BIR Issuances (http://www.freewebs.com/pinoytaxezbook4/) and click 2001
Revenue Regulations.  To view the BIR issuances on merger and consolidation,
visit Pinoytax2 Income Tax
(http://www.freewebs.com/pinoytax2/index.htm).

To get access, you must be a subscriber of Pinoytax ezBooks.

Order Book Now! ...and Get FREE ONE-Year Subscription of
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2.  Every on-line purchase must have a minimum book payment of One
Thousand Pesos (Php1,000.00), click Order Book Now! (visit
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3.  After submitting the Book Order/Payment Form, simply visit
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the desired Pinoytax website or webpage relevant to you.

4. Sign-up the same email address you used in submitting the  (visit
http://www.freewebs.com/iknowphilippinetax/bookorderpaymentform.htm).
To maintain privacy of your emails, create a password that is diffferent from
what you use when you open your emails.

Thank you.



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, visit Pinoytax ezBook5
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Subscribe Now!
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(January 2009 Edition) and/or Updated National Internal Internal
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3. Members of Pinoytax e-Group
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For a prompt action on your tax queries/questions,
email to pinoytax@yahoogroups.com


<

The Updated Pinoytax ezCodal Tax Compilation (Pinoytax1
UPezCodalCompile) of Philippine Tax Laws and Relevant BIR Issuances
<http://www.freewebs.com/pinoytax1/index.htm> >
is now available to Pinoytax Premium Subscribers (Individual or Group
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s.com Subject: We Need a Tax Professional!
visit <http://www.freewebs.com/pinoytax/authorsresume.htm> >






[Non-text portions of this message have been removed]

Greetings!

Pinoytax Answer to QA 1.0.15 Pinoytax Suggested Answers to Tax Problems



QA1.0.15

Dwayne

Q.  Good day.  i would like to ask for a suggested authors answers on
problems Philippine Taxation Handbook: A Simplified Course, January 2009 Edition
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768>  . tnx

   A.  The answers on problems of Philippine Taxation Handbook: A
Simplified Course, January 2009 Edition
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768>  in hardcopy is still in manuscript form.
However, it is available through the internet to subscribers of
PinoytaxezBook.  To subscribe, simply click Subscribe Now!
<http://www.freewebs.com/iknowphilippinetax/subscribenow.htm> .




To view the answers to tax problems at Pinoytax Q&A Forum
, visit Pinoytax ezBook5
<http://www.freewebs.com/pinoytaxezbook5/index.htm> >

click QA1.0 Sources Tax Info
<http://www.freewebs.com/pinoytaxezbook5/qa10sourcestaxinfo.htm>


Get Subscription + FREE Tax Updates delivered to your eMail address +
PINOYTAX ezBook plus More Tax e-Services + Advertise Your Products and Services
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On a "first come, first served basis", replies to tax
queries/questions will be prioritized to Pinoytax e-Group
  <http://groups.yahoo.com/group/pinoytax/> >
Members who are:

1. Premium Subscribers or Promo Subscribers of PINOYTAX ezBook click
Subscribe Now!
  <http://www.freewebs.com/pinoytaxezbook2/subscribenow.htm> >
or visit  <http://www.freewebs.com/pinoytaxezbook2/subscribenow.htm> >

2. Bookbuyers of Philippine Taxation Handbook: A Simplified Course
(January 2009 Edition) and/or Updated National Internal Internal
Revenue`Code`(June 2009 Edition), click Order Book Now!
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm> >

or visit
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm> >

3. Members of Pinoytax e-Group
<<http://groups.yahoo.com/group/pinoytax/> >


For a prompt action on your tax queries/questions,
email to pinoytax@yahoogroups.com


<

The Updated Pinoytax ezCodal Tax Compilation (Pinoytax1
UPezCodalCompile) of Philippine Tax Laws and Relevant BIR Issuances
<http://www.freewebs.com/pinoytax1/index.htm> >
is now available to Pinoytax Premium Subscribers (Individual or Group
Subscription) who are residents or non-residents (Premium Overseas
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>;

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s.com Subject: We Need a Tax Professional!
visit <http://www.freewebs.com/pinoytax/authorsresume.htm> >






[Non-text portions of this message have been removed]

Greetings!

Pinoytax Answer to QA 2.4.6 Tax Expert to Convert a School to a Non-profit
Organization


QA 2.4.6

Jaja

Q. Do you know someone who can help us convert a school to a non-profit
organization/foundation?

A. Pinoytax recomends that you engage the services of Change
Management International, Inc, contact address:  Suite 1707, Prestige
Tower, Emerald Avenue, Ortigas Center, Pasig City.  Contact numbers are (632)
6359919-20, Fax (632)6871109.  Email address is
espiritu@....






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, visit Pinoytax ezBook5
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eatment.htm>


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<http://groups.yahoo.com/group/pinoytax/>
Members who are:

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Subscribe Now!
<http://www.freewebs.com/pinoytaxezbook2/subscribenow.htm>
or visit <http://www.freewebs.com/pinoytaxezbook2/subscribenow.htm>

2. Bookbuyers of Philippine Taxation Handbook: A Simplified Course
(January 2009 Edition) and/or Updated National Internal Internal Revenue Code
(June 2009 Edition), click Order Book Now!
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm>

or visit
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm>

3. Members of Pinoytax e-Group
<http://groups.yahoo.com/group/pinoytax/>


For a prompt action on your tax queries/questions,
email to pinoytax@yahoogroups.com




<

The Updated Pinoytax ezCodal Tax Compilation (Pinoytax1
UPezCodalCompile) of Philippine Tax Laws and Relevant BIR Issuances
<http://www.freewebs.com/pinoytax1/index.htm>
is now available to Pinoytax Premium Subscribers (Individual or Group
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>;

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s.com Subject: We Need a Tax Professional!
visit <http://www.freewebs.com/pinoytax/authorsresume.htm>





[Non-text portions of this message have been removed]

Greetings!

Read BIR RMc No. 41-2009 -


RMC No. 41-2009

Clarifies the meaning of the term "Managerial and Technical
Positions" under Section 25(C) of the Tax Code of 1997, as amended

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances:  Pinoytax2 Income Tax
<http://www.freewebs.com/pinoytax2/index.htm>  click 2/24-26 Tax -
Individual
<http://www.freewebs.com/pinoytax2/WEBPROTECT%2D22426taxindividual.htm>

July 24, 2009




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or visit 2009 BIR Issuances

<http://www.freewebs.com/iknowphilippinetax/apps/auth/login?why=pw&try=1\
&wp=1&next=WEBPROTECT-2009birissuances.htm> > > >


To get free access, sign up with your email address and create your own
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The Updated National Internal Revenue Code (June 2009 Edition) is now
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copy.


Order Book Now! <http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm> > > >




The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/> > > >




The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
30,2009)



The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<http://www.freewebs.com/pinoytax1/index.htm> > > >
<is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
OverseasPlan)!




THE BEST THINGS IN LIFE ARE FREE!

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<

2. Get FREE Subscription
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>
>
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You are invited to Pinoytax ezBook1
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To buy on-line or to visit the nearest branch of National Book Store(a leading
bookstore in the Philippines) , click icon/links below:



[Philippine Taxation Handbook: A Simplified Course, January 2009
Edition]
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768> > > >

Danilo A. Duncano




For book delivery within the Philippines, click Order Book Now!
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm> > > >




For book delivery outside of the Philippines, click
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768> > > >




If in need of a tax professional for tax seminars, brief or
regularclassroom lectures, or tax assistance,email to
Pinoytax@yahoogroups.com
Subject: We Need a Tax Professional!




[Non-text portions of this message have been removed]

Greetings!

Pinoytax Answer to QA 1.0.14 Questions Concerning BIR Issuances

QA1.0.14

Patricia

I am a student from De La Salle University. I am interested in taxation and the
BIR. I have a copy of your book, Philippine Taxation handbook. I have few
questions regarding BIR, BIR's issuances and rulings and NIRC.

Please answer them if you have the time.

are all of BIR's rules regulations and guidelines and tax codes
available in the BIR site? or are some confidential?

how are the revenue regulations diff from revenue memorandum orders,
revenue memorandum rulings, revenue memorandum circular, revenue
bulletins, bir rulings and NIRC? how are they different from each other?

Are BIR's issuances and rulings patterned from the NIRC?




who makes the rmos, rmrs, rmcs, revenue bulletins, bir rulings and NIRC?




In the BIR site, I noticed that the the rmos, rmrs, rmcs, revenue
bulletins and bir rulings are classified according to the year they were made.
are the issuances and rulings that were passed from 2002 to 2008 still in effect
right now?




thank you!



Greetings!

Please be guided by the following suggested answers to your questions:

1. Are all of BIR's rules regulations and guidelines and tax codes
available in the BIR site? or are some confidential?

Not all BIR rules and regulations and guidelines are available in the
BIR website.  Confidentiality is not the reason for this lack of access but
rather resource-related reasons.  It is suggested that you use the following
options as sources of tax information:

a.  email to contact_us@... <mailto:contact_us@...>

b.  post your message or email to Pinoytax@yahoogroups.com
<mailto:Pinoytax@yahoogroups.com>

c.  Visit
http://www.freewebs.com/pinoytaxezbook1/pinoytaxezguide1.htm

d.  Get copy of Updated Philippine Tax Code (June 2009 Edition) and Philippine
Taxation Handbook (A Simplified Course) January 2009 Edition.

To place your order for the Updated Tax Code or NIRC through the web, click
Order Book Now!
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm

For book delivery outside of the Philippines, click
http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS&\
categ=204&product=25768


2.  How are the revenue regulations diff from revenue memorandum orders, revenue
memorandum rulings, revenue memorandum circular, revenue bulletins, bir rulings
and NIRC? how are they different from each other?

The differences are explained in Annex E  of Philippine Taxation
Handbook (A Simplified Course) January 2009 Edition.


3.  Who makes the rmos, rmrs, rmcs, revenue bulletins, bir rulings and NIRC?

The Commissioner can delegate the preparation of BIR issuances to the
various offices within the BIR. Generally, it is the Commissioner who
approves whatever BIR issuances that are prepared by any BIR office with whom
the Commissioner has authorized to do so.


4.  In the BIR site, I noticed that the the rmos, rmrs, rmcs, revenue
bulletins and bir rulings are classified according to the year they were made.
are the issuances and rulings that were passed from 2002 to 2008 still in effect
right now?

Some are still in effect while others were already amended, revoked or
superseded by the relevant amendatory issuances that are issued at a later date.
To be updated of the BIR issuances, it is suggested that you get copy of the
Updated Tax Code (June 2009) since it has an Updated and Codified List of
Relevant BIR Issuances until June 30, 2009.

To place your order for the Updated Tax Code or NIRC through the web,
click Order Book Now!
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm

If you wish get access to the full text of the relevant BIR issuances that are
still in effect and arranged according to topic, visit Pinoytax1
UPezCodalCompile
<http://www.freewebs.com/pinoytax1/index.htm>

To get access you have to be a Premium Subscriber, click Subscribe Now!
<http://www.freewebs.com/iknowphilippinetax/subscribenow.htm>


We hope to have satisfied your questions with our suggested answers.
Thank you.




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, visit Pinoytax ezBook5
<http://www.freewebs.com/pinoytaxezbook5/index.htm
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TQ 2.8A.8




Jme

This is the case, there are 4 companies(sister companies) the 1st
company is the one who shouldered all the expenses and likewise all the revenue
was is under the latter mgt. The question is, if the expenses will be shared,
what are the possible tax exposure. thank you. badly need help.

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TQ 2.9.3.7

binsoy
How many percent is existing monthly tax? If the gross monthly income is
somewhere around Php30,000.00, is 6,000.00 withholding tax correct? As a head of
the family who claims exemption, is this correct? Should the honorarium pay be
taxed?

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TQ 2.9.3.8

marlyn

Do you have a listing of the top 20,000 large corporations? Can you
please share to us? thanks


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TQ 8BB.4

Nyrcol




Hi to anyone who knows the answers to these questions please help me:

1. Can we make a protest  to void a BIR audit if the name of the group
supervisor doing the audit is not found in the letter of authority? What revenue
regulation should I use to support my protest?

2.Can we make a protest to void a BIR audit if we did not receive any
report about the investigation after 120 days? What revenue regulation should I
use to support my protest?




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TQ 9.B7

Jme

Hi there, I need help, what are the procedures in changing registered
business address with the bir? What are the needed requirements.



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Greetings!

Read BIR RMO No. 26-2009 -


RMO No. 26-2009

Prescribes the policies and procedures in the implementation of the
eRegistration System (Enhanced eTIN)

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances:

Pinoytax4 Admin Provisions
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click 9/236-243
AdminProvisions
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9236243adminprovisions.htm\
> ,

or 9/236 Registration
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9236registration.htm>

or
9/236(I) T.I. N.
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9236itin.htm>



July 14, 2009


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9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
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Danilo A. Duncano




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Greetings!


The Updated Tax Code (Updated with Amendments under R.A Nos. 9337,
9361, 9504, and 9648) June 2009 Edition @ Php600.00 per copy is now
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Thank you.


[Non-text portions of this message have been removed]

Greetings!

Read BIR RMO No. 6-2009 -






RR No. 6-2009

Amends further pertinent provisions of Revenue Regulations No. 2-98, as amended,
providing for an additional criteria in the determination of top 20,000 private
corporations, including the threshold on their purchases of agricultural
products and additional transactions subject to creditable withholding tax on
income payments made by top 5,000 individual taxpayers engaged in trade/business
or practice of profession
(published in Manila BUlletin on July 15, 2009)

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Withholding Tax
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>



July 9, 2009






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The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June 30,
2009)




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&categ=204&product=25768> >

Danilo A. Duncano




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[Non-text portions of this message have been removed]

Greetings!

Read BIR RMO Nos. 23-2009 to 24-2009 -





RMO No. 23-2009

Prescribes the policies and guidelines in the audit of selected
taxpayers by the National Investigation Division

If you are a Pinoytax ezBook Premium Subscriber, visit related links to
view
full text and related issuances: BIRFunctionsPower
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Assess
<http://www.freewebs.com/pinoytax1a/WEBPROTECT%2D16powertoassess.htm> >






July 9, 2009





RMO No. 24-2009

Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue
Regulations No. 2-2009

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click 1/21 Sources of Revenue
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> >






July 9, 2009


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The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June 30,
2009)

The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<http://www.freewebs.com/pinoytax1/index.htm> >
<is now available to Pinoytax Premium Subscribers (Individual or
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> Danilo A. Duncano



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[Non-text portions of this message have been removed]

Greetings!

Pinoytax Answer to QA 1.0.13 Copy of Updated Compilation of Relevant and Latest
BIR Issuances

QA1.0.13
Ariel

Q. Re: Philippine Taxation Handbook - Updated Compilation of Relevant
and Latest BIR Issuances

I need a copy of the above compilation ; kindly advise how / where to
get it.



Greetings!

The Updated Compilation of Relevant and Latest BIR Issuances is
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<<http://www.freewebs.com/pinoytax5/index.htm> >

14. Pinoytax6 Special Tax Laws2
<http://www.freewebs.com/pinoytax6/index.htm
<http://www.freewebs.com/pinoytax6/index.htm> >

15. Pinoytax Q&A Forum
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Store!


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<

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[Non-text portions of this message have been removed]

Greetings!

Philippine Taxation Handbook - A Simplified Course (January
2009 Edition) @Php475.00 per copy is now available at National Book
Store!


The Updated National Internal Revenue Code (Updated with
Amendments under R.A Nos. 9337, 9361 and 9504) June 2009 Edition @ Php550.00 per
copy is now also available by placing your order through the web .


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Thank you.




[Non-text portions of this message have been removed]

Greetings!

Pinoytax Answer to QA 1.0.12 Restarting Your Tax Professional Practice



QA1.0.12

Butch

   Q. I just came back from California last week together with my wife.

My wife, who is also a CPA like you, plans to restart her professional practice
here in Cagayan de Oro.  In fact, she purchased your book "Philippine Taxation
Handbook - a Simplified Course" today at National Bookstore as a start.  It's
the September 2006 edition.  Do you have a much later version of this?  What
other reference books would you recommend?





Any CPA tax professional may visit this website for tax updates:
<http://www.freewebs.com/pinoytaxezbook1/pinoytaxezguide1.htm> .

The Updated National Internal Revenue Code (Updated with amendments
under R.A Nos. 9337, 9361 and 9504) June 2009 Edition is now available to
members of Pinoytax Yahoo Group @ Php550.00 per copy.

To complement the codal provisions of the the Updated Tax Code, Philippine
Taxation Handbook - A Simplified Course (January 2009 Edition) @Php475.00 per
copy is recently published and is now available at National Book Store.

You can also order the two books directly from Pinoytax through email to
Pinoytax@... <mailto:Pinoytax@...> .

Good luck and best wishes!




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The Updated National Internal Revenue Code (June 2009 Edition) is now
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<

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Greetings!

Read BIR RMC Nos. 29-2009 to 30-3009 -





RMC No. 30-2009

Circularizes the relevant portions of HUDCC Resolution No. 1, Series of
2008, approving the adjustment of the price ceiling for socialized
housing

If you are a Pinoytax ezBook Premium Subscriber, visit related links to
view full text and related issuances:  Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>  click Sec.57(A)
CWT/FWT-Realty
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2Dsec57acwtfwtrealty.htm>
, Pinoytax3EstateDonor'sVAT
<http://www.freewebs.com/pinoytax3/index.htm>  click 4/109 VAT
Exemptions
<http://www.freewebs.com/pinoytax3/WEBPROTECT%2D4109vatexemptions.htm>

June 3, 2009







RMC No. 29-2009

Clarifies certain issues relative to the processing of claims for tax
credit/refund

If you are a Pinoytax ezBook Premium Subscriber, visit related links to
view full text and related issuances:  Pinoytax3EstateDonor'sVAT
<http://www.freewebs.com/pinoytax3/index.htm>  click 4/112 VAT
Refund/Credit
<http://www.freewebs.com/pinoytax3/WEBPROTECT%2D4112vatrefundcredit.htm>
, Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 8/202-204 Remedies
<http://www.freewebs.com/pinoytax4/WEBPROTECT%2D8202204remedies.htm>



June 3, 2009




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also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/

The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law) and 9504 of
2008 (Tax Exemption ofMinimum Wage Earners).

The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<<http://www.freewebs.com/pinoytax1/index.htm
<is now available to Pinoytax Premium Subscribers (Individual or
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Course (January 2009 Edition)

<<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=12007> > > > > > > > > >

Danilo A. Duncano, CPAPHP475.00[buynow!]
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regularclassroom lectures, or tax assistance,email to
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Subject: We Need a Tax Professional!







[Non-text portions of this message have been removed]

Greetings!

Read BIR RMO Nos. 16-2009 to 19-3009 -





RMO No. 19-2009

Prescribes the 2009 Audit Program for Revenue District Offices

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances:  Pinoytax1b BIR Functions2
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1/9-10RDO/RegnalDirector
<http://www.freewebs.com/pinoytax1b/WEBPROTECT%2D1910rdoregnaldirector.h\
tm>



June 4, 2009







RMO No. 18-2009

Circularizes the order dispensing the necessity of securing a ruling
from the BIR as a requisite for the issuance of CAR/TCL on the
conveyance of land and common areas by the real estate developer to the
Condominium Corporation organized in accordance with the provisions of RA No.
4726 for the purpose of holding title to and managing and maintaining the land
and the common areas for the benefit of the condominium unit owners, and
prescribes the policies and guidelines to be observed in the issuance of CAR/TCL
in respect thereto

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances: Pinoytax1b BIR Functions2
<http://www.freewebs.com/pinoytax1b/index.htm>  click 1/7 Delegation
Authority
<http://www.freewebs.com/pinoytax1b/WEBPROTECT%2D17delegationauthority.h\
tm> , Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>   click 2/57-59
Withholding Tax
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2D25759withholdingtax.htm\
>  Sec.57(A) CWT/FWT-Realty
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2Dsec57acwtfwtrealty.htm>
, Pinoytax3EstateDonor'sVAT
<http://www.freewebs.com/pinoytax3/index.htm>  click 4/109 VAT
Exemptions
<http://www.freewebs.com/pinoytax3/WEBPROTECT%2D4109vatexemptions.htm> ,
Pinoytax3a Business Taxes2
<http://www.freewebs.com/pinoytax3a/index.htm>   click 7/173-201
DocStampTax
<http://www.freewebs.com/pinoytax3a/WEBPROTECT%2D7173201docstamptax.htm>



June 3, 20







RMO No. 17-2009

Prescribes the guidelines and procedures in handling of 2007 Letter
Notices generated thru Tax Reconciliation System and Reconciliation of Listing
for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC)
Data Program for audit and enforcement

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances: Pinoytax1a BIRFunctionsPower
<http://www.freewebs.com/pinoytax1a/index.htm>  click 1/6 Power to
Assess
<http://www.freewebs.com/pinoytax1a/WEBPROTECT%2D16powertoassess.htm>
or 1/6(A) Letter Notices
<http://www.freewebs.com/pinoytax1a/WEBPROTECT%2D16aletternotices.htm>



May 25, 200







RMO No. 16-2009

Prescribes the establishment of Taxpayer Service Area in BIR offices
providing frontline taxpayer services

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances:  Pinoytax1b BIR Functions2
<http://www.freewebs.com/pinoytax1b/index.htm>   click
1/9-10RDO/RegnalDirector
<http://www.freewebs.com/pinoytax1b/WEBPROTECT%2D1910rdoregnaldirector.h\
tm>



May 11, 2009




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<&wp=1&next=WEBPROTECT-2009birissuances.htm
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&wp=1&next=WEBPROTECT-2009birissuances.htm>
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The Updated National Internal Revenue Code (June 2009 Edition) is now
available to Pinoytax Yahoo Group Members in book form @ Php550.00 per copy. 
Email your order to Pinoytax@...!


The Updated National Internal Revenue Code of the Philippines is
also available at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/


The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law) and 9504 of
2008 (Tax Exemption ofMinimum Wage Earners).

The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<<http://www.freewebs.com/pinoytax1/index.htm
is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
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THE BEST THINGS IN LIFE ARE FREE!

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<http://www.freewebs.com/pinoytaxezbook1

To buy on-line or to visit the nearest branch of National Book Store(a leading
bookstore in the Philippines) , click icon/links
below:Philippine Taxation Handbook: A Simplified
Course (January 2009 Edition)

<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=12007> > > > > > > > > >

Danilo A. Duncano, CPAPHP475.00[buynow!]
email your book order to pinoytax@yahoogroups.com
<

If in need of a tax professional for tax seminars, brief or
regularclassroom lectures, or tax assistance,email to
Pinoytax@yahoogroups.com
Subject: We Need a Tax Professional!





[Non-text portions of this message have been removed]

Greetings!

Read BIR RMC Nos. 25-2009 and 26-3009



RMC No. 26-2009

Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset
Manpower Services relative to its request for exemption from the 2%
creditable withholding tax on the sale of services

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<http://www.freewebs.com/pinoytax1b/index.htm>  click 1/7 Delegation
Authority
<http://www.freewebs.com/pinoytax1b/WEBPROTECT-17delegationauthority.htm\
> , or visit Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>   click 2/57-59
Withholding Tax
<http://www.freewebs.com/pinoytax2a/WEBPROTECT-25759withholdingtax.htm>

May 11, 2009







RMC No. 25-2009

Circularizes the transition procedures for all eFPS filers in filing tax returns
affected by RA No. 9504 and RR No. 7-2008

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances:  Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/245
EFPS-LargeTaxpayer
<http://www.freewebs.com/pinoytax4/WEBPROTECT-9245efpslargetaxpayer.htm>

May 11, 2009





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\
&wp=1&next=WEBPROTECT-2009birissuances.htm
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&wp=1&next=WEBPROTECT-2009birissuances.htm> > > > > > > > )

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The Updated National Internal Revenue Code of the Philippines is
nowavailable at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/

The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law) and 9504 of
2008 (Tax Exemption ofMinimum Wage Earners).

The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<<http://www.freewebs.com/pinoytax1/index.htm
is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
OverseasPlan)!

THE BEST THINGS IN LIFE ARE FREE!

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m>
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>

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To buy on-line or to visit the nearest branch of National Book Store(a leading
bookstore in the Philippines) , click icon/links
below:Philippine Taxation Handbook: A Simplified
Course (January 2009 Edition)

<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=12007> > > > > > > > >

Danilo A. Duncano, CPAPHP475.00[buynow!]
email your book order to pinoytax@yahoogroups.com


If in need of a tax professional for tax seminars, brief or
regularclassroom lectures, or tax assistance,email to
Pinoytax@yahoogroups.com
Subject: We Need a Tax Professional!





[Non-text portions of this message have been removed]

Greetings!

Read BIR RR No. 5-2009.


RR No. 5-2009

Reverts the venue for the filing of returns and payment of Capital Gains Tax,
Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or
exchange of real property of large taxpayers to the place where the property is
located
(published in Manila Bulletin on May 16, 2009)

If you are a Pinoytax ezBook Premium Subscriber, visit related links to view
full text and related issuances: Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>   click Sec.57(A)
CWT/FWT-Realty
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2Dsec57acwtfwtrealty.htm>
, Pinoytax3a Business Taxes2
<http://www.freewebs.com/pinoytax3a/index.htm>  click 7/173-201
DocStampTax
<http://www.freewebs.com/pinoytax3a/WEBPROTECT%2D7173201docstamptax.htm>
, Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/245
EFPS-LargeTaxpayer
<http://www.freewebs.com/pinoytax4/WEBPROTECT%2D9245efpslargetaxpayer.ht\
m>

May 13, 2009






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&wp=1&next=WEBPROTECT-2009birissuances.htm> > > > > > > )

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The Updated National Internal Revenue Code of the Philippines is
nowavailable at the web! Visit Pinoytaxnirc
<http://www.freewebs.com/pinoytaxnirc/

The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law) and 9504 of
2008 (Tax Exemption ofMinimum Wage Earners).

The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
<<http://www.freewebs.com/pinoytax1/index.htm>
is now available to Pinoytax Premium Subscribers (Individual or
GroupSubscription) who are residents or non-residents (Premium
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>

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ezBook1
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To buy on-line or to visit the nearest branch of National Book Store(a leading
bookstore in the Philippines) , click icon/links
below:Philippine Taxation Handbook: A Simplified
Course (January 2009 Edition)

<<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=12007> > > > > > > >

Danilo A. Duncano, CPAPHP475.00[buynow!]
email your book order to pinoytax@yahoogroups.com

If in need of a tax professional for tax seminars, brief or
regularclassroom lectures, or tax assistance,email to
Pinoytax@yahoogroups.com
Subject: We Need a Tax Professional!





[Non-text portions of this message have been removed]

Latest Tax Problems! Submit Your Answer and Win FREE SUBSCRIPTION!



Greetings!

Join Pinoy Tax Quiz (Visit
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tion.htm>



QRN 1.1B.2

felmar91

   May I know what's the latest edition of ur handbook on Philippine
Taxation.  I have this Philippine Handbook Taxation, edition September 2006. Any
latest edition of this handbook after the said edition?  I wish to purchase.
Please reply.






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Philippine Taxation Handbook: A Simplified Course (January 2009 Edition)
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&categ=204&product=12007> >

Danilo A. Duncano, CPA
PHP 475.00



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Latest Tax Problems! Submit Your Answer and Win FREE SUBSCRIPTION!



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Join Pinoy Tax Quiz (Visit
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TQ 1.2.11

blodee_mary

Hi Just want to ask on what are BIR/ SEC/BOA Requirements in order for me
topractice my accounting profession. What are the seminars and where can I
attendthese seminars? thank you very much -grace-




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TQ 2.3.5

christianrey

Filipino personnel occupying technical positions in a regionaloperating
headquarters(ROHQ) are entitled to the 15% preferential taxrate under Section
25(C) of the TaxCode. Hi, Can you help me with this ruling? I can't find the
definitionof "technical positions" stated above. Can somebody help and
advicewhat are considered technical positions? In section 22 of the NIRC, only
the term ROHQ is defined and theservices being rendered by such. Thanks in
advance for the help! More power to this group!








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htm> -



TQ 2.5.3.8

jermf56


What do you mean by Split compensation.. Is this subject to tax here
inthe Philippines? What are the taxes involved? Can a treaty
eliminatethe tax consequence of split compensation?






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TQ 2.9.3.6

reyna marie

   what are the taxes associated on the capital asset being sold when the selling
party is not habitually selling capital assets?  Meaning not engaged in doing
business of real estate.







Click TQ4.1 Value Added Tax
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htm>  -



TQ 4B.2



espiritu



Query, please.  Are condominium units selling at P2,500,000 subject to VAT?

The E-Vat law exempts:
"(P) Sale of real properties not primarily held for sale to customers or held
for lease in the ordinary course of trade or business, or real property utilized
for low-cost and socialized housing as defined by Republic Act No. 7279,
otherwise known as the Urban Development and Housing Act of 1992, and other
related laws, residential lot valued at One million five hundred thousand pesos
(P1,500,000) and below, house and lot, and other residential dwellings valued at
Two million five hundred thousand pesos (P2,500,000) and below: Provided, That
not later than January 31, 2009 and every three (3) years thereafter, the
amounts herein stated shall be adjusted to their present values using the
Consumer Price Index, as published by the National Statistics Office (NSO);

Can the condominium unit be included in the "residential dwellings
valued at Two million five hundred thousand pesos?"

Are there BIR rulings other than the E-VAT law that clarify this?

Thank you.






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Philippine Taxation Handbook: A Simplified Course (January 2009 Edition)
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=12007>

Danilo A. Duncano, CPA
PHP 475.00



email your book order to pinoytax@yahoogroups.com

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If in need of a tax professional for tax seminars, brief or regular
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Greetings!

Read BIR RR No. 4-2009.






RR No. 4-2009

Amends the provisions of Section 24 of Revenue Regulations No. 3-2006
pertaining to the allocable share of the Philippine Health Insurance
Corporation and the Department of Health in the annual incremental
revenue under RA No. 9334
(published in Manila Bulletin on May 8, 2009)

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Allotment
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May 6, 2009







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The Updated National Internal Revenue Code of the Philippines is
nowavailable at the web! Visit
Pinoytaxnirc
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The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law) and 9504 of
2008
(Tax Exemption ofMinimum Wage Earners).

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Danilo A. Duncano, CPAPHP375.00[buynow!]
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Greetings!

Read BIR RMC No. 23-2009.


RMC No. 23-2009

Reiterates the policies and procedures relative to revalidation of
Letters of Authority, issuance of Subpoena Duces Tecum and review of
cases by the Assessment Division in the Regional Office

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tm>

May 8, 2009






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The Updated National Internal Revenue Code of the Philippines is
nowavailable at the web! Visit
Pinoytaxnirc
<<http://www.freewebs.com/pinoytaxnirc/>

The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
thePhilippines includes the amendments introduced by the following
taxation laws ofthe Philippines: R.A Nos. 8761, 9010, 9224, 9238,
9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law) and 9504 of
2008
(Tax Exemption ofMinimum Wage Earners).

The Updated Pinoytax ezCodal Tax Compilation
(Pinoytax1UPezCodalCompile) of Philippine Tax Laws and Relevant BIR
Issuances
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m>
>
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To buy on-line or to visit the nearest branch of National Book Store(a leading
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Course<<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=12007> > > > > > >

Danilo A. Duncano, CPAPHP375.00[buynow!]
email your book order to pinoytax@yahoogroups.com
<

If in need of a tax professional for tax seminars, brief or
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