Philippines: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tax And Legal Implications Of Engaging Freelancers For Businesses In The Philippines

The primary tax risk for businesses when hiring freelancers instead of full-time employees is the possibility of misclassification. In the Philippines, the tax rates and tax treatment applicable...

Philippines Tax

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McDermott Will & Schulte

Tax Updates July 2025 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 39)

SyCipLaw's Tax Department has prepared Tax Issues and Practical Solutions (T.I.P.S.) for July.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates June 2025 (SyCipLaw Tax Issues And Practical Solutions – International Edition, Vol. 13)

SyCipLaw's Tax Department has prepared an international edition of its Tax Issues and Practical Solutions (T.I.P.S.) for the second quarter of 2025

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

12% VAT On Non-Resident Digital Service Providers In The Philippines

The implementation of a 12% VAT on Non-Resident Digital Service Providers (NRDSPs) in the Philippines officially commenced on 2 June 2025.

Philippines Tax

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Alvarez & Marsal

Tax Updates May-June 2024 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Double Edition Vol. 32)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates February 2024 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 30)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

SyCipLaw's Top 10 Tax Issues And Practical Solutions (T.I.P.S.) For 2023

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates October 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 28)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates June 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) International Edition Vol. 9)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates April 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 24)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates May 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 25)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates March 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) International Edition Vol. 8)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates February 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 23)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Doing Business In The Philippines: A General Guide

Philippines Commercial

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SyCip Salazar Hernandez & Gatmaitan

Republic Act No. 12252: A New Framework For Lease Of Private Lands By Foreign Investors

Philippines Commercial

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SyCip Salazar Hernandez & Gatmaitan

SyCipLaw Special Projects Group – Tech Law Briefing November 2025

Philippines Technology

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SyCip Salazar Hernandez & Gatmaitan

Law And Practice - International Arbitration 2025

Philippines Litigation

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SyCip Salazar Hernandez & Gatmaitan

Trademarks Comparative Guide

Federis & Associates Intellectual Property Firm

Patents Comparative Guide

Federis & Associates Intellectual Property Firm

Tax Updates January 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 22)

In affirming the dismissal by the CTA, the Supreme Court held that the CTA is not the proper forum to resolve a purely intra-governmental dispute.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

SyCipLaw's Top 10 Tax Issues And Practical Solutions (T.I.P.S.) For 2022

In 2021, the BIR issued Revenue Memorandum Order (RMO) No. 14-2021 to streamline the procedures and requirements for the availment of tax treaty benefits.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

TIPS Tax Issues And Practical Solutions

Yes, if there is a showing that they actively participated in or had the power to prevent the company's wrongful act but were grossly negligent. In Fernandez, et al. v. People of the Philippines...

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates October 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 20)

Before September 22, 2021, no. In the case of Saint Wealth Ltd. v. Bureau of Internal Revenue, the Supreme Court ruled that before the effectivity of Republic Act No. 11590, which was passed into law on September 22, 2021...

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

New Fiscal Regime For The Mining Industry

Philippines Energy

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates August 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 19)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates July 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S) Vol. 18)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates May-June 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) International Edition Vol. 6)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates March 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S) International Edition Vol. 5)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates April 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S) Vol. 17)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Department Of Finance Issues New Regulation To Implement Republic Act No. 11635

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates March 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

BIR Issues Clarifications On VAT Zero-related Transactions In Revenue Regulations No. 21-2021

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

BIR Updates Its Procedures For Claiming Tax Treaty Benefits

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Department Of Finance Issues New Regulation To Implement Republic Act No. 11635

If the 50% threshold is breached, the applicable income tax rate is the 25% regular corporate income tax rate.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates March 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.)

On March 2, 2022, the President signed into law Republic Act (R.A.) No. 11647 which amends the three-decade old Foreign Investments Act of 1991 (FIA). R.A. No. 11647 aims to attract, ...

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

BIR Issues Clarifications On VAT Zero-related Transactions In Revenue Regulations No. 21-2021

Prior to the implementation of the Corporate Recovery and Tax Incentives for Enterprises Act (the CREATE Act), the Philippines adhered to the "cross-border doctrine", under which ecozones and freeport zones...

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

BIR Updates Its Procedures For Claiming Tax Treaty Benefits

Where the withholding agent applies the regular tax rate, the non-resident taxpayer may seek tax treaty relief by filing an application with the BIR.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates February 2022 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 16)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

SyCipLaw Tips: Tax Issues And Practical Solution

Taxpayers now have until June 14, 2023, to avail themselves of the Estate Tax Amnesty. Republic Act No. 11569, titled "An Act Extending the Estate Tax Amnesty and for Other Purposes...

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates August 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 12)

May the Bureau of Internal Revenue issue assessments against a taxpayer based on third-party information?

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates July 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 11)

SyCipLaw's Tax Department prepared a TIPS bulletin for the month of July.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates June 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) – International Edition Vol. 2)

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 14-2021.

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates May 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 10)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates April 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 9)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

The FIST Act (Republic Act No. 11523): A Relief Measure For The Philippine Banking Industry

Philippines Finance

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SyCip Salazar Hernandez & Gatmaitan

SyCipLaw Tax Issues And Practical Solutions (TIPS) International Edition – March 31, 2021

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates November 2020 (SyCipLaw Tax Issues And Practical Solutions (TIPS) Vol. 6)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

Tax Updates January 2021 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 7)

Philippines Tax

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SyCip Salazar Hernandez & Gatmaitan

New Tax Cuts, Incentives In The Philippines Under CITIRA

Philippines Tax

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Dezan Shira & Associates

Outsourcing in the Philippines

Philippines Employment

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Zambrano And Gruba Law Offices

Taxation of Individuals Under the National Internal Revenue Code of the Phillippines

Philippines Tax

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Ponce Enrile Reyes & Manalastas Law Offices

Corporate Taxation Under The National Internal Revenue Code Of The Philippines

Philippines Tax

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Ponce Enrile Reyes & Manalastas Law Offices

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IndiaLaw LLP

Legal Podcast Episode No 2 ( MSME ) (Video)

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IndiaLaw LLP

Behind The Bench: Sr. Adv. Arvind P. Datar On Safari Retreat Judgment And Tax Law Interpretation (Video)

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Shraff Legal Advocates

#TaxMantra | AAR To BAR - A Quantum Change

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Vaish Associates Advocates

Tax is inevitable but its treatment can vary in your family law matter

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Cooper Grace Ward

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