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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or click | Full Text
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October 23, 2009





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The updated NATIONAL INTERNAL REVENUE CODE (NIRC), as amended, of
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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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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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%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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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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Danilo A. Duncano




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RR No. 10-2009

Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended,
clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should
be sub-paragraph (X)
(Published in Manila Bulletin on December 31, 2009)

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>  Sec.57(A) CWT/FWT-Realty
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2Dsec57acwtfwtrealty.htm>



December 23, 2009





RR No. 9-2009

Promulgates the requirements for the maintenance, retention and
submission of electronic records
(published in Manila Bulletin on December 31, 2009)

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or visit Pinoytax3EstateDonor'sVAT
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Invoice/Acctng
<http://www.freewebs.com/pinoytax3/WEBPROTECT%2D4113vatinvoiceacctng.htm\
>   or visit Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/232
BooksofAccounts
<http://www.freewebs.com/pinoytax4/WEBPROTECT%2D9232booksofaccounts.htm>



December 29, 2009




or visit 2009 BIR Issuances

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National Internal Revenue Code of 1997,
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(July 2009 Edition)
Danilo A. Duncano

Philippine Taxation Handbook (A Simplified Course)
With Easy Matrix Guide of All Tax Rates, Including Withholding Taxes January
2009
Edition, Danilo A. Duncano

BIR ISSUANCES VALUE-ADDED TAX (VAT) [Updated Compilation of Relevant
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BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
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BIR ISSUANCES OTHER PERCENTAGE TAXES [Updated Compilation of Relevant
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9243,9294,9334, 9337 (EVATLaw of 2005), 9361 (Amendment to EVAT Law),
9504 of 2008 (Tax Exemption ofMinimum Wage Earners) and 9648 (Approved: June
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RMO No. 43-2009

Further amends certain provisions of RMO No. 3-2009, as amended,
relative to taxpayers who continuously fail to comply with tax rules and
regulations

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VATClosureOrder
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December 28, 2009





RMO No. 41-2009

Prescribes the implementing guidelines on the Memorandum of Agreement
between the BIR, Bureau of Local Government Finance and the Philippine
Association of Local Treasurers and Assessors as disseminated under
Revenue Memorandum Circular No. 71-2009

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December 23, 2009





RMO No. 40-2009

Prescribes the guidelines and procedures in the observation of inventory taking
of goods for purposes of determining the 2009 ending inventory

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full text and related issuances:  Pinoytax1a BIRFunctionsPower
<http://www.freewebs.com/pinoytax1a/index.htm>  1/6(C) Surveillance
<http://www.freewebs.com/pinoytax1a/WEBPROTECT%2D16csurveillance.htm>

December 21, 2009





RMO No. 39-2009

Creates a Special Review Committee to deal with all cases represented by Sycip,
Gorres, Velayo & Co

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<http://www.freewebs.com/pinoytax1a/index.htm>  click 1/4 CIR
Interpretation
<http://www.freewebs.com/pinoytax1a/WEBPROTECT%2D14cirinterpretation.htm\
>  or visit Pinoytax1b BIR Functions2
<http://www.freewebs.com/pinoytax1b/index.htm>  click 1/7 Delegation
Authority
<http://www.freewebs.com/pinoytax1b/WEBPROTECT%2D17delegationauthority.h\
tm>

December 4, 2009





RMO No. 36-2009

Amends the pertinent provisions of RMO No. 3-2009 relative to the Oplan Kandado
Program

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November 26, 2009





RMO No. 35-2009

Prescribes the guidelines and procedures relative to the BIR Project
"Iboto Mo"

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Withholding Tax
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>

November 12, 2009





RMO No. 34-2009

Prescribes the guidelines and procedures relative to the BIR "SanTAX
Claus" Project

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>

.

November 11, 2009







RMO No. 33-2009

Creates the Alphanumeric Tax Code (ATC) for additional income payments
subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009

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full text and related issuances:Pinoytax1b BIR Functions2
<http://www.freewebs.com/pinoytax1b/index.htm>  click 1/21 Sources of
Revenue
<http://www.freewebs.com/pinoytax1b/WEBPROTECT%2D121sourcesofrevenue.htm\
>  or visit  Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>  click 2/57-59
Withholding Tax
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>

November 11, 2009







RMO No. 32-2009

Creates the Alphanumeric Tax Code (ATC) of certain income payments
subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009



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>  or visit Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>  click 2/57-59
Withholding Tax
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2D25759withholdingtax.htm\
>

November 11, 2009





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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ORDER ON-LINE MOST UPDATED PHILIPPINE TAXATION BOOKS!

Get copies of the most updated Philippine Taxation Books and get FREE
ONE-YEAR SUBSCRIPTION ON SELECTED PINOYTAX WEBSITES OR WEBPAGES (visit
<http://pinoytaxnirc.webs.com/orderbooknow.htm> > ):


National Internal Revenue Code of 1997,
With Updated List of Relevant BIR Issuances
July 2009 Edition)
Danilo A. Duncano


Philippine Taxation Handbook (A Simplified Course)
With Easy Matrix Guide of All Tax Rates, Including Withholding Taxes
(January 2009 Edition)
Danilo A. Duncano


BIR ISSUANCES VALUE-ADDED TAX (VAT) [Updated Compilation of Relevant
Issuances)


BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
Issuances]


BIR ISSUANCES OTHER PERCENTAGE TAXES [Updated Compilation of Relevant
Issuances]


BIR ISSUANCES EXCISE TAXES [Updated Compilation of Relevant Issuances]


and many more book compilations of BIR ISSUANCES...ORDER NOW and GET
FREE SUBSCRIPTION OF SELECTED WEBSITE(S) OR WEBPAGE(S) OF PINOYTAX
EZBOOKS (<http://pinoytax1.webs.com/ <http://pinoytax1.webs.com/> > )!


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visit <http://pinoytaxnirc.webs.com/orderbooknow.htm>


For book delivery, through National Book Store, visit:

National Internal Revenue Code of 1997 (July 2009 Edition)
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=28450> >

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


To visit the nearest branch of National Book Store, click
<http://www.freewebs.com/pinoytax/bookstoresdirectory.htm> >

or visit National Book Store website at
<http://www.nbsstores.com/ourstores.asp> >
then click Search by: Author, and type duncano

You can also order all other books published by National Book Store and have it
delivered at your doorstep within the Philippines, simply place your book order
on-line at <http://pinoytaxnirc.webs.com/orderbooknow.htm>

Or text your book order to Cell Phone No. +639274209746

Books are best as gifts or give-aways for special events or occasions!





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 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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Pinoytax@yahoogroups.com
Subject: We Need a Tax Professional!





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

Greetings!


RMC No. 72-2009

Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators

If you are a Pinoytax ezBook Subscriber, visit related links to view
full text and related issuances: Pinoytax3EstateDonor'sVAT
<http://www.freewebs.com/pinoytax3/index.htm>   click
4/108Sale/Lease/Services
<http://www.freewebs.com/pinoytax3/WEBPROTECT%2D4108saleleaseservices.ht\
m>



December 21, 2009





RMC No. 71-2009

Publishes the full text of the Memorandum of Agreement between the
Bureau of Internal Revenue (BIR), Bureau of Local Government Finance
(BLGF)and Philippine Association of Local Treasurers and Assessors, Inc.
(PHALTRA)

If you are a Pinoytax ezBook Subscriber, visit related links to view
full text and related issuances: Pinoytax1a BIRFunctionsPower
<http://www.freewebs.com/pinoytax1a/index.htm>   click 1/5 Power to
Obtain Info
<http://www.freewebs.com/pinoytax1a/WEBPROTECT%2D15powertoobtaininfo.htm\
>  or Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/236(I) T.I. N.
<http://www.freewebs.com/pinoytax4/WEBPROTECT%2D9236itin.htm>



December 17, 2009





RMC No. 66-2009

Circularizes the full implementation of the eRegistration System

If you are a Pinoytax ezBook 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%2D9236registration.htm>

.

December 7, 2009





RMC No. 65-2009

Publishes the full text of Memorandum of Agreement between the Land
Transportation Office and the Bureau of Internal Revenue

If you are a Pinoytax ezBook Subscriber, visit related links to view
full text and related issuances: Pinoytax4 Admin Provisions
<http://www.freewebs.com/pinoytax4/index.htm>  click 9/236(I) T.I. N.
<http://www.freewebs.com/pinoytax4/WEBPROTECT%2D9236itin.htm>



November 25, 2009





RMC No. 64-2009

Publishes the letter of the Commissioner of Internal Revenue revoking
the tax exemption status of Davao Contractors Development Cooperative
(DACODECO)

If you are a Pinoytax ezBook Subscriber, visit related links to view
full text and related issuances: Pinoytax3EstateDonor'sVAT
<http://www.freewebs.com/pinoytax3/index.htm>  click 4/105 VAT
<http://www.freewebs.com/pinoytax3/WEBPROTECT%2D4105vat.htm>

.

November 25, 2009





RMC No. 63-2009

Provides questions and answers on Creditable Withholding Tax on campaign
expenditures prescribed in Revenue Regulations No. 8-2009

If you are a Pinoytax ezBook Subscriber, visit related links to view
full text and related issuances:Pinoytax2a IncomeTax2
<http://www.freewebs.com/pinoytax2a/index.htm>  click 2/57-59
Withholding Tax
<http://www.freewebs.com/pinoytax2a/WEBPROTECT%2D25759withholdingtax.htm\
>



November 12, 2009







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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ORDER ON-LINE MOST UPDATED PHILIPPINE TAXATION BOOKS!

Get copies of the most updated Philippine Taxation Books and get FREE
ONE-YEAR SUBSCRIPTION ON SELECTED PINOYTAX WEBSITES OR WEBPAGES (visit
<http://pinoytaxnirc.webs.com/orderbooknow.htm> > > ):


National Internal Revenue Code of 1997,
With Updated List of Relevant BIR Issuances
July 2009 Edition)
Danilo A. Duncano


Philippine Taxation Handbook (A Simplified Course)
With Easy Matrix Guide of All Tax Rates, Including Withholding Taxes
(January 2009 Edition)
Danilo A. Duncano


BIR ISSUANCES VALUE-ADDED TAX (VAT) [Updated Compilation of Relevant
Issuances)


BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
Issuances]


BIR ISSUANCES OTHER PERCENTAGE TAXES [Updated Compilation of Relevant
Issuances]


BIR ISSUANCES EXCISE TAXES [Updated Compilation of Relevant Issuances]


and many more book compilations of BIR ISSUANCES...ORDER NOW and GET
FREE SUBSCRIPTION OF SELECTED WEBSITE(S) OR WEBPAGE(S) OF PINOYTAX
EZBOOKS  <http://pinoytax1.webs.com/> > > )!


For book delivery within the Philippines, order online through Pinoytax,
visit <http://pinoytaxnirc.webs.com/orderbooknow.htm> >


For book delivery, through National Book Store, visit:

National Internal Revenue Code of 1997 (July 2009 Edition)
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=28450> > >


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


To visit the nearest branch of National Book Store, click
<<http://www.freewebs.com/pinoytax/bookstoresdirectory.htm> > >

or visit National Book Store website at
<http://www.nbsstores.com/ourstores.asp> > >
then click Search by: Author, and type duncano

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Or text your book order to Cell Phone No. +639274209746

Books are best as gifts or give-aways for special events or occasions!





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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Subject: We Need a Tax Professional!





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

You will enjoy the new insights that Rick Warren has, with his wife now having
cancer and him having 'wealth' from the book sales. This is an absolutely
incredible short interview with Rick Warren, 'Purpose Driven Life ' author and
pastor ofSaddleback  Church in  California.

In the interview by Paul Bradshaw with Rick Warren, Rick said:   
People ask me, What is the purpose of life?   

And I respond: In a nutshell, life is preparation for eternity. We were not made
to last forever, and God wants us to be with Him in Heaven.  

One day my heart is going to stop, and that will be the end of my body-- but not
the end of me.   

I may live 60 to 100 years on earth, but I am going to spend trillions of years
in eternity. This is the warm-up act - the dress rehearsal. God wants us to
practice on earth what we will do forever in eternity..  

We were made by God and for God, and until you figure that out, life isn't going
to make sense.   

Life is a series of problems: Either you are in one now, you're just coming out
of one, or you're getting ready to go into another one.   
The reason for this is that God is more interested in your character than your
comfort; God is more interested in making your life holy than He is in making
your life happy.  

We can be reasonably happy here on earth, but that's not the goal of life. The
goal is to grow in character, in Christ likeness.   
This past year has been the greatest year of my life but also the toughest, with
my wife, Kay, getting cancer.   

I used to think that life was hills and valleys - you go through a dark time,
then you go to the mountaintop, back and forth. I don't believe that anymore.  

Rather than life being hills and valleys, I believe that it's kind of like two
rails on a railroad track, and at all times you have something good and
something bad in your life.   

No matter how good things are in your life, there is always something bad that
needs to be worked on.   

And no matter how bad things are in your life, there is always something good
you can thank God for. 

You can focus on your purposes, or you can focus on your problems:   
If you focus on your problems, you're going into self-centeredness, which is my
problem, my issues, my pain.' But one of the easiest ways to get rid of pain is
to get your focus off yourself and onto God and others.  

We discovered quickly that in spite of the prayers of hundreds of thousands of
people, God was not going to heal Kay or make it easy for her- It has been very
difficult for her, and yet God has strengthened her character, given her a
ministry of helping other people, given her a testimony, drawn her closer to Him
and to people.  

You have to learn to deal with both the good and the bad of life.   
Actually, sometimes learning to deal with the good is harder. For instance, this
past year, all of a sudden, when the book sold 15 million copies, it made me
instantly very wealthy.   

It also brought a lot of notoriety that I had never had to deal with before. I
don't think God gives you money or notoriety for your own ego or for you to live
a life of ease.

So I began to ask God what He wanted me to do with this money, notoriety and
influence. He gave me two different passages that helped me decide what to do,
II Corinthians 9 and Psalm 72.   

First, in spite of all the money coming in, we would not change our lifestyle
one bit.. We made no major purchases.   

Second, about midway through last year, I stopped taking a salary from the
church.  

Third, we set up foundations to fund an initiative we call The Peace Plan to
plant churches, equip leaders, assist the poor, care for the sick, and educate
the next generation.  

Fourth, I added up all that the church had paid me in the 24 years since I
started the church, and I gave it all back. It was liberating to be able to
serve God for free.  

We need to ask ourselves: Am I going to live for possessions? Popularity?   

Am I going to be driven by pressures? Guilt? Bitterness? Materialism? Or am I
going to be driven by God's purposes (for my life)?  

When I get up in the morning, I sit on the side of my bed and say, God, if I
don't get anything else done today, I want to know You more and love You better.
God didn't put me on earth just to fulfill a to-do list. He's more interested in
what I am than what I do.   
That's why we're called human beings, not human doings.   

Happy moments, PRAISE GOD.   
Difficult moments, SEEK GOD.   
Quiet moments, WORSHIP GOD.   
Painful moments, TRUST GOD.   
Every moment, THANK GOD..   

If you do not pass it on, nothing will happen. But it will just be nice to pass
it on to a friend....just like I have done.   
God's Blessings

HE ARRIVED THIS MORNING, WE HAD PRAYER; SPENT SOME TIME JUST TALKING, AND HE
HELD ME FOR AWHILE BECAUSE I WAS HAVING A BAD MORNING.. THEN, HE WAS ON HIS WAY
TO YOUR PLACE. 




When He gets to your PC, escort Him to the next stop. Please don't allow Him to
sleep on your PC. The message He is carrying is very important and needs to go
round. May God bless you as you do this- AMEN.

Walking for Jesus! 
Say a prayer, and then pass Him on to bless others. Our assignment is to love
and spread the gospel throughout the world.

Have a blessed day and touch somebody's life today! I just did. He's walking
around the world - via e-mail!!
 
 
 




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

Greetings!

Pinoytax Answer to QA1.0.17 Filing a Complaint –Submitted by E & R



Pinoytax receives these two emails on how to proceed in reporting
violations of taxpayers and complaints against BIR employees:

1.  My name is xxx, A  foreign National with family ties to the
Philippines.

The reason I am here today is to report a large scale tax fraud from a
business in xxx and am asking your help how to proceed. I do not have an e-mail
address for this region.

2.      Where do I am going to refer my complaint against certain
personnel of BIR.for not responding to my follow_up letters regarding my report
of Misstated Income Statement and Understated Income by a XXX Services. My
report with attached supporting documents were submitted to BIR Office in xxx on
the later part of 2008 but until now I have yet to receive the result of their
investigation. Several follow-up letters were sent to BIR office in xxx but
ignored all my follow-up letters.

To view the answer, click QA1.0 Sources Tax Info
<http://www.freewebs.com/pinoytaxezbook5/qa10sourcestaxinfo.htm>   or
visit http://www.freewebs.com/pinoytaxezbook5/qa10sourcestaxinfo.htm



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


Read the latest tax issuances of the BIR!

Visit iknowphilippinetax - Updated Index BIR Issuances
(http://iknowphilippinetax.webs.com/)

To get free access to the protected pages of this website
(http://iknowphilippinetax.webs.com/), simply click any desired
webpage(s) in the menu, sign up with your email address and create your own
password. To safeguard the privacy of your email, create a password different
from what you use when you open your email account. On your next visit, simply
sign in your email addres and password.

To view all the websites/webpages of Pinoytax, visit Pinoytax ezGuide1
(http://www.freewebs.com/pinoytaxezbook1/pinoytaxezguide1.htm)

For delivery of Philippine taxation books within the Philippines, click Order
Book Now! Or visit http://pinoytaxnirc.webs.com/orderbooknow.htm

For book delivery outside of the Philippines, click links below:

National Internal Revenue Code of 1997, July 2009 Edition
(With Updated List of Relevant Issuances of the BIR)
http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS&\
categ=204&product=28450

Philippine Taxation Handbook: A Simplified Course, January 2009 Edition
(With Easy Matrix Guide of All Tax Rates, Including Withholding Taxes)
http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS&\
categ=204&product=25768

Other Philippine Taxation Books Available -

BIR ISSUANCES VALUE-ADDED TAX (VAT) [Updated Compilation of Relevant
Issuances)

BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
Issuances]

BIR ISSUANCES OTHER PERCENTAGE TAXES and Excise Taxes [Updated
Compilation of Relevant Issuances]

and many more book compilations of BIR ISSUANCES...ORDER NOW and GET
FREE SUBSCRIPTION OF SELECTED WEBSITE(S) OR WEBPAGE(S) OF PINOYTAX
EZBOOKS (http://pinoytax1.webs.com/)!

Or text your book order to +639062549888

Books are best as gifts or give-aways for special events or occasions!



If in need of a tax professional for tax seminars, brief or regular
classroom lectures, or tax assistance, email to Pinoytax@yahoogroup
s.com Subject: We Need a Tax Professional!
visit,<http://www.freewebs.com/pinoytax/authorsresume.htm
<http://www.freewebs.com/pinoytax/authorsresume.htm> >





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

Greetings!



Order on line copy of RA 9994 Expanded Senior Citizens Act of 2010 Plus Joint
Rules on Tax Exemption of Cooperatives under RA 9520 Philippine Cooperative Code
of 2008.



For book delivery within the Philippines, order online through Pinoytax,
visit http://pinoytaxnirc.webs.com/orderbooknow.htm



BIR ISSUANCES VALUE-ADDED TAX (VAT) Plus RA 1994 Expanded Senior
Citizens Act of 2010


BIR ISSUANCES OTHER PERCENTAGE TAXES [Includes Joint Rules on Tax
Exemption of Cooperatives under RA 9520 Philippine Cooperative Code of
2008]

For book delivery, through National Book Store, visit:

National Internal Revenue Code of 1997 (July 2009 Edition)
http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS&\
categ=204&product=28450


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


To visit the nearest branch of National Book Store, click
http://www.freewebs.com/pinoytax/bookstoresdirectory.htm

or visit National Book Store website at
http://www.nbsstores.com/ourstores.asp


You can also order all other books published by National Book Store and have it
delivered at your doorstep within the Philippines, simply place your book order
on-line at http://pinoytaxnirc.webs.com/orderbooknow.htm


Or text your book order to Cell Phone No. +639274209746


Books are best as gifts or give-aways for special events or occasions!






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

Greetings!  Order on line copy of -

Joint Rules on Tax Exemption of Cooperatives under RA 9520 Philippine
Cooperative Code of 2008.


RA 9994 Expanded Senior Citizens Act of 2010



For book delivery within the Philippines, order online through Pinoytax,
visit http://pinoytaxnirc.webs.com/orderbooknow.htm



BIR ISSUANCES OTHER PERCENTAGE TAXES [Includes Joint Rules on Tax
Exemption of Cooperatives under RA 9520 Philippine Cooperative Code of
2008]



BIR ISSUANCES VALUE-ADDED TAX (VAT) Plus RA 1994 Expanded Senior
Citizens Act of 2010



For book delivery, through National Book Store, visit:

National Internal Revenue Code of 1997 (July 2009 Edition)
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=28450>


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


To visit the nearest branch of National Book Store, click
http://www.freewebs.com/pinoytax/bookstoresdirectory.htm


or visit National Book Store website at
http://www.nbsstores.com/ourstores.asp


You can also order all other books published by National Book Store and have it
delivered at your doorstep within the Philippines, simply place your book order
on-line at http://pinoytaxnirc.webs.com/orderbooknow.htm



Or text your book order to Cell Phone No. +639274209746



Books are best as gifts or give-aways for special events or occasions!





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

Greetings!

Pinoytax Answer to QA1.0.17 Solutions to Review Questions



QA1.0.17

Virginia

Q. Being a new teacher in Taxation, I would like to request for the
solutions to your review  questions to your book "Philippine Taxation
Handbook, a Simplified Course" by Danilo Duncano.








To view the answer, click QA1.0 Sources Tax Info
or
visit http://www.freewebs.com/pinoytaxezbook5/qa10sourcestaxinfo.htm


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


Read the latest tax issuances of the BIR!

Visit iknowphilippinetax - Updated Index BIR Issuances
<http://iknowphilippinetax.webs.com/> )

To get free access to the protected pages of this website
<http://iknowphilippinetax.webs.com/> ), simply click any desired
webpage(s) in the menu, sign up with your email address and create your own
password. To safeguard the privacy of your email, create a password different
from what you use when you open your email account. On your next visit, simply
sign in your email addres and password.

To view all the websites/webpages of Pinoytax, visit Pinoytax ezGuide1
<http://www.freewebs.com/pinoytaxezbook1/pinoytaxezguide1.htm> )

For delivery of Philippine taxation books within the Philippines, click Order
Book Now! Or visit <http://pinoytaxnirc.webs.com/orderbooknow.htm>

For book delivery outside of the Philippines, click links below:

National Internal Revenue Code of 1997, July 2009 Edition
(With Updated List of Relevant Issuances of the BIR)
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=28450>

Philippine Taxation Handbook: A Simplified Course, January 2009 Edition
(With Easy Matrix Guide of All Tax Rates, Including Withholding Taxes)
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=25768>

Other Philippine Taxation Books Available -

BIR ISSUANCES VALUE-ADDED TAX (VAT) Plus Expanded Senior Citizens Act of 2010
(RA No 9994)


BIR ISSUANCES OTHER PERCENTAGE TAXES and Excise Taxes Plus CDA-BIR-DOF
Joint Rules and Regulations on the Tax Treatment of Cooperatives under
The Philippine Cooperative Code of 2008 RA No. 9520



BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
Issuances]





and many more book compilations of BIR ISSUANCES...ORDER NOW and GET
FREE SUBSCRIPTION OF SELECTED WEBSITE(S) OR WEBPAGE(S) OF PINOYTAX
EZBOOKS <http://pinoytax1.webs.com/> )!

Or text your book order to +639062549888

Books are best as gifts or give-aways for special events or occasions!



If in need of a tax professional for tax seminars, brief or regular
classroom lectures, or tax assistance, email to Pinoytax@yahoogroup
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!



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

Join Pinoy Tax Quiz (Visit FREE VIEW Pinoytax Q&A
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Pinoytax will prioritize in posting the suggested answers as follows:

Priority No. 1.  Tax problems submitted by Pinoytax Subscribers;
Priority No. 2.  Tax problems submitted by buyers of Pinoytax Books;
Priority No. 3.  Tax problems submitted by members of Pinoytax ezBooks;
Priority No. 4.  Tax problems submitted by members of Pinoytax Yahoo Group.
Priority No. 5.  Tax problems submitted by other persons.



QRN 1.1B.4

Sally

Can anybody provide me a copy of RR 2-2001 and any ruling on merger and
consolidation?



QRN 1.1B.5

Lyrpa

does anyone here know where I can download the full text version of
RR 3-1998? wala kasi sa BIR website eh. Thanks.



TQ 1.2.12 Francis

I would like to request for your clarification (i) what are the law and
regulation for the registration of tax agents, (ii) who is a tax agent and when
should a tax agent register with the BIR, and (iii) what is the reason behind
the requirement for tax agents to register with the BIR.

Thank you for your attention and I look forward to your clarification.




TQ 2.5.1.4 C

Connie

How much is the limit of the Non Taxable Deminimis Benefit?



TQ 2.7A.15

John

Back when i was in college (3 years ago), the limit set (for tax
computation purposes) on representation or entertainment expense is 1%
of gross income for trading companies (mfg and mdsg) and 1/2 of 1% of gross
income for service companies. These rates are determined by the BIR and the
Finance Dept. Is it still applicable? I heard it's 2% now, whether mfg, mdsg or
service.




TQ 2.7A.16

Joy

Please let me know whether the Royalty payment in CDC Zone is a
deductible direct cost in arriving the net income. Pls provide for reference or
basis.




TQ 2.9.2.4

Racel

Just want to know if anyone here is familiar to Non-resident foreign
corporation transaction. What will happen if the non-resident foreign
corporation transact a business in one corporation here in Phils. do we need to
withheld a tax?

What if we are exclusive disributor of their products and since this is part of
our sale this income is subject to 35 income tax...Are we allowed to deduct this
35% tax to our remittance to this NR foreig corp?



TQ 2.9.3.9

Connie

I would like to inquire if a company gives a Cash for their Sales
Employees on a monthly basis (e.g Php15,000 a month) instead of Car Plan (70%
employer share & 30% employee share), what would be the tax
implication of the said benefit? Would it be taxable as compensation
income or would it be subject for Fringe Benefit Tax?

If for Fringe Benefit tax, who will shoulder the tax? The employer or
the Employee?



TQ 2.9.3.10

cbeldia

hi! i would like to ask regarding refund of withholding tax on
compensation..who's the proper claimant? the employer or the employee?
whats the legal basis?thank you..




TQ 2.9.3.11

Maureen

I used to work for a foreign company based in Makati. When I workedthere my
income was only taxed at 15% because it was a foreign company.

Last April I went went to work for a local company. So the foreign
company witheld only 15% of my Jan-Mar earnings for income tax. And gave me a
form2316 as proof of it. Now my current company was computing my annual tax and
the way they computed itwas they summed all my income from the foreign company
and from their company and then appliedthe local tax on my income for the WHOLE
YEAR. And now I end up having a negative balance on my payslip because the
difference between the 15% tax from the foreign company and the local tax rate
was so big and they deductedit from my salary.

Is this right? Is there a particular law pertaining to this? I believe
what they should have done is to have taxed my January to Aprilearnings at 15%
and taxed my May to December earnings at local rate. What idon't know is how
exactly this will be computed.




TQ 2.9.3.12

Joy

Are all pay'ts to CDC (Clark Dev't Corp) by CDC registered enterprise
subject to applicable EWT rates? Following areexample of pay't.

1. Overtime fees paid to CDC employees for validation; - subj to 2% ewt?
2.Rental - subj to 5% ewt?3. Royalty - subj to 2% ewt?




TQ 2.9.3.13

Joy

How is the 2% EWT computed on the above pay't if the billing reflects
(1) Due toGuards and (2) Agency fee.Is it based on agency fee only?






TQ 4B.3

fyrojas

Pls advise if a condolessor company who previously acquired a condo thru loan
(then condo loan was rented), will the sale of condo be as a sale of capital
asset or should be subjected to VAT.







TQ 4B.4

hwb

i bought two of your books from national bookstore (the nirc and the
philippine taxation handbook - a simplified course).

i have a question about vat.

let's say an individual vat registered person is selling his services as an ad
designer. now he has one client only and this client is paying him one lump sum
after doing all of this projects through out the year. and he will be paid at
the end of the year. here's the details:

january - closed with client to do multiple designs throughout the year for
1.12M vat inclusive for projects involving chinese new year design, valentines
day design, graduation design, back to school design, mother's day design, etc.
he issues an invoice for the total amount. he will be paid on december after he
has done all of this project.

now he has limited cash flow. does this mean that on february, he will
report a vat output of 120k? he doesn't have the money to pay this nor has been
paid by the client. can he pay the output tax once he has been paid?

your kind answer to help me clear this thing is highly appreciated.





TQ 8BB.5

Joy

Warrant of Distraint and/or Levy

Pls let me know if the above issued to us is still valid despite the
taxes being assessed had already prescribed? What will be our recourse?





TQ 9.B8

Rowena

I want to get a TIN and pay my taxes. My problem is that I am a
freelance bookkeeper and I do not know if I should just get an
individual TIN or do I also need to register as a business.




TQ 10.2

Gerry

good day. i'm a member of acpapp. please advise what scenarios were
penalties are imposed on amended wtax remittance or any tax type even if the
original filing of tax forms subject to amendments were filed on time. thank you
for your assistance.





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Greetings!

Pinoytax Answer to QA4.3.4  VAT Treatment on Rent


QA 4.3.4 Rico

Pls advise if a premise (bldg) engage in room for rent with a montly
rental of P6K for a 30 rooms is vatable or non vatable?




Suggested Answer:

Please read pages 34-35 of BIR Issuances, Book 2: Value-Added Tax (VAT)Exempt
Transactions & Compliance Requirements
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=33907> …….

To learn on the tax base for purposes of the percentage tax and the tax
treatment on marginal income earners, it is suggested that you get copy of BIR
ISSUANCES OTHER PERCENTAGE TAXES (Order Book Now!
<http://pinoytaxnirc.webs.com/orderbooknow.htm>  through Pinoytax, visit
<http://pinoytaxnirc.webs.com/orderbooknow.htm> )





To view the complete answer, click QA4.1 Value Added Tax
<http://pinoytaxezbook5.webs.com/WEBPROTECT-qa41valueaddedtax.htm>
or visit http://pinoytaxezbook5.webs.com/WEBPROTECT-qa41valueaddedtax.htm

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Visit iknowphilippinetax - Updated Index BIR Issuances
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<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=33906>



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<http://www.nationalbookstore.com.ph/shop/shopcart.asp?categ=204&merchan\
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Other Philippine Taxation Books Available -

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2010
(RA No 9994)


BIR ISSUANCES OTHER PERCENTAGE TAXES and Excise Taxes Plus CDA-BIR-DOF
Joint Rules and Regulations on the Tax Treatment of Cooperatives under
The Philippine Cooperative Code of 2008 RA No. 9520



BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
Issuances]


BIR ISSUANCES DOCUMENTARY STAMP TAXES [Updated Compilation of Relevant
Issuances]



and many more book compilations of BIR ISSUANCES...ORDER NOW and GET
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[Non-text portions of this message have been removed]

Greetings!

Pinoytax Answer to QA3.1.3 Estate Tax Compliance

QA 3.1.3 Hiro

Can the real property of a dead man be sold without going through an
intestate or testate process?



If no estate income taxes have been paid is the sale legal?



To view the complete answer, click QA3 Estate/Donor's Tax
<http://www.freewebs.com/pinoytaxezbook5/WEBPROTECT-qa3estatedonorstax.h\
tm>



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

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visit,simply
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\
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\
&categ=204&product=33907
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=33907> >



BIR Issuances, Book 2: Value-Added Tax (VAT) Exempt Transactions &
Compliance Requirements
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
\
&categ=204&product=33907
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\
&categ=204&product=28450
<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
&categ=204&product=28450> >



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<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
\
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<http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS\
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t_code=NBS&product_code=971087070X> >


<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> >



Philippine Taxation Handbook: A Simplified Course, January 2010 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\
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PHP 475.00


<http://www.nationalbookstore.com.ph/shop/shopcart.asp?categ=204&merchan\
\
t_code=NBS&product_code=9710869477
<http://www.nationalbookstore.com.ph/shop/shopcart.asp?categ=204&merchan\
t_code=NBS&product_code=9710869477> >




Other Philippine Taxation Books Available -

BIR ISSUANCES VALUE-ADDED TAX (VAT) Plus Expanded Senior Citizens Act of
2010
(RA No 9994)


BIR ISSUANCES OTHER PERCENTAGE TAXES and Excise Taxes Plus CDA-BIR-DOF
Joint Rules and Regulations on the Tax Treatment of Cooperatives under
The Philippine Cooperative Code of 2008 RA No. 9520



BIR ISSUANCES ESTATE AND DONOR'S TAXES [Updated Compilation of Relevant
Issuances]


BIR ISSUANCES DOCUMENTARY STAMP TAXES [Updated Compilation of Relevant
Issuances]



and many more book compilations of BIR ISSUANCES...ORDER NOW and GET
FREE SUBSCRIPTION OF SELECTED WEBSITE(S) OR WEBPAGE(S) OF PINOYTAX
EZBOOKS <http://pinoytax1.webs.com/ <http://pinoytax1.webs.com/> > > )!

Or text your book order to +639062549888

Books are best as gifts or give-aways for special events or occasions!



If in need of a tax professional for tax seminars, brief or regular
classroom lectures, or tax assistance, email to Pinoytax@yahoogroup
s.com Subject: We Need a Tax Professional!
visit<http://www.freewebs.com/pinoytax/authorsresume.htm
<http://www.freewebs.com/pinoytax/authorsresume.htm> > > >



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

QUESTION 105-2007-4R-01:



ABC Corporation sold a parcel of land to XYZ Company on July 2, 2006 for
P1,000,000.00, plus the output VAT, with a monthly installment payment
of P10,000.00, plus the output VAT.  The zonal value of the subject
property at the time of sale amounted to P1,500,000.00.  Compute for the
output tax due on the installment payment.



SUGGESTED ANSWER 105-2007-4R-01:



Actual collection (exclusive of the VAT)     x   Zonal value     x   12%

Agreed consideration (exclusive of the VAT)

P10,000.00/P1,000,000.00       x   P1,500,000.00  =  P15,000.00


P15,000.00     x    12%      =     P1,800.00 Output Tax

                                                 ========




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

Q 106-C2005-29-01:

What previously VAT-exempt transactions in the petroleum industry are
covered by VAT beginning July 1, 2005?



A 106-C2005-29-01:

Beginning July 1, 2005, the following transactions, among others, are
subject to VAT:

1.   Importation and sale of crude oil
2.   Importation and sale of coal
3.   Importation and sale of raw materials to be used in
the manufacture of refined petroleum products, including
intermediate products
4.   Sale of indigenous petroleum
5.   Importation and sale of natural gas, in whatever state or form
6.   Importation and sale of refined petroleum products such as
processed gas, naphtha, regular gasoline and other similar products of
distillation, unleaded premium gasoline, aviation turbo jet fuel,
aviation gas, kerosone, diesel fuel oil and similar fuel oils having
more or less the same generating power, liquefied petroleum gas,
asphalts, bunker fuel oil, etc.


(See BIR ISSUANCES VAT Book 1 page 152. Get copy at National Book Store!
Visit http://www.nationalbookstore.com.ph/shop/products.asp?merchant_code=NBS&\
categ=204&product=33906)

For book delivery of Philippine Taxation Books, click Order Book Now!
http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm
<http://www.freewebs.com/pinoytaxnirc/orderbooknow.htm>


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

Hi Sir!  I attended the seminar on Tax-exempt transactions last 14-15DEC
2011.  I just want to clarify,  our company is an international carrier.
As such, our sales is subject to zero-rated VAT.

1)  Are we required to file VAT return?

2)  If yes, do file a negative return claiming VAT input? And can we
apply tax credit for this?

Thank you.

Hazel

To view the answer, visit kNOwTax-Exemptions
<http://knowtax-exemptions.webs.com/>  click 4 VAT Exemption
<http://knowtax-exemptions.webs.com/WEBPROTECT-4vatexemption.htm>
http://knowtax-exemptions.webs.com/apps/auth/login?why=pw&try=1&wp=1&nex\
t=WEBPROTECT-4vatexemption.htm
<http://knowtax-exemptions.webs.com/apps/auth/login?why=pw&try=1&wp=1&ne\
xt=WEBPROTECT-4vatexemption.htm>



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