This Tax Alert is issued to inform covered taxpayers of the mandatory requirement to issue compliant electronic invoices on or before 31 December 2026. A Permit to Issue (PTI) Electronic Invoice is ...
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 96-2026 to clarify the VAT refund rules for export-oriented enterprises (EOEs) under RMC No. 37-2025. The ...
Risk assumption is a key consideration in transfer pricing because it affects the expected returns of parties to a related party transaction. In a comparability analysis, it is not enough to identify ...
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