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Written on April 2, 2020
By: Atty. Euney Marie Mata-Perez on 2Apr20 The coronavirus disease 2019 (Covid-19) pandemic is greatly affecting all of us. To contain or manage the pandemic, the government imposed an enhanced community quarantine (ECQ) covering Luzon, which we hope would end on April 12. Due to the serious threat to health,...
Written on April 1, 2020
Dear Valued Clients and Friends, We are sending you a copy of SSS Circular No. 2020-006, dated March 28, 2020: Extension of Deadline of Remittance Contributions. The SSS approved the extension of deadline of remittance of contributions by employers (Regular and Household) and self-employed, voluntary and non-working spouse members as follows: Type...
Written on March 26, 2020
Dear Valued Clients and Friends,  The Bureau of Customs, in a Memorandum dated March 23, 2020 (please see attached),  has SUSPENDED the 7-day period to lodge goods declaration for the duration of the enhanced community quarantine (ECQ). “At any time during the declaration of ECQ, lodgement and filing of goods declaration may...
Written on March 26, 2020
Dear Valued Clients and Friends, Revenue Memorandum Circular No. 33-2020: Extends Deadline of Tax Amnesty on Delinquencies under Revenue Regulations (RR) No. 4-2019, as amended by RR No. 5-2020. Pursuant to RR No. 5-2020 which stated that the availment of the Tax Amnesty on Delinquencies may be extended if the circumstances warrant...
Written on March 26, 2020
Dear Valued Clients and Friends, Revenue Memorandum Circular No. 32-2020: Extends the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms. The deadline for filing of CORTT Forms for final withholding taxes on dividends, interests, royalties paid on or before March 10, 2020 is hereby extended until...
Written on March 26, 2020
Dear Valued Clients and Friends, Revenue Memorandum Circular No. 31-2020: Extends the period of submission or filing of documents and correspondences pursuant to certain provisions in the Tax Code, as amended, and existing Revenue Regulations. The submission or filing of documents and correspondences is extended as specified below. Documents/Correspondence Extension Letter Answer...
Written on March 26, 2020
Dear Valued Clients and Friends, Revenue Memorandum Circular No. 30-2020: Amending Revenue Memorandum Circular (RMC) No. 29-2020 and clarifications on RMC 28-2020 relative to the Extension of deadlines for the filing of CY 2019 Income Tax Returns and other various returns and payment of taxes due thereon. Required attachments for...
Written on March 26, 2020
By: MARK ANTHONY TAMAYO March 26, 2020 Last of two parts Last week, we discussed the salient features of the recently issued Customs Administrative Order (CAO) 02-2020 in relation to the dispute settlement and protest rules arising from tariff classification issues. Such issues may affect the assessment of duties, taxes...
Written on March 19, 2020
By MARK ANTHONY TAMAYO March 19, 2020 First of two parts Under the self-assessment scheme, importers are responsible for reporting the details of their importations with the Bureau of Customs (BoC). These details — which must be reflected in the goods declaration — include the value of the imported goods...
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