Mandatory One-Time Submission of Inventory List of All Cash Register Machines (CRMs), Point of Sales (POS) Machines, Special Purpose Machines (SPMs) and/or Any Other Similar Machines Generating Sales Invoices/Receipts

The bureau just issued Revenue Memorandum Circular No. 36-2015 prescribing the Mandatory One-time Submission of Inventory List of All Cash Register Machines (CRMs), Point of Sales (POS) Machines, Special Purpose Machines (SPMs) and/or any other similar Machines Generating Sales Invoices/Receipts.

This Circular is hereby issued to require the submission by all concerned taxpayers of Inventory List, as of June 30, 2015, of all CRMs/POS/SPMs and/or any other similar Machines Generating Sales Invoices/Receipts used by business establishments in business operations or otherwise, and are physically located in said business premises, for purposes of validation.

In submitting the inventory list, the following procedures shall be strictly observed:

1. the inventory list shall be submitted in hard and soft copies using the herein attached prescribed schedule in Excel format (Annex "A"), and shall be saved/stored in a Digital-Recordable (DVD-R) which shall be labeled in accordance with the format prescribed in Annex "B" of this Circular.

2. A notarized Sworn Declaration shall also be submitted using the format in Annex "C" of this Circular, duly signed by the taxpayer/authorized representative certifying as to the veracity of the data/information being submitted.

3. The inventory list, the label of the DVD-R and the Sworn Declaration shall be signed by any of the PRINCIPAL OFFICER duly designated through a Board Resolution issued for the purpose, and sworn to by such office and by the Corporate Treasurer or Assistant Treasurer. On the other hand, with respect to individual taxpayers, the said individual taxpayer shall sign the inventory list, the DVD-R label and the Sworn Certification . In case the individual taxpayer duly authorized another person to be his or her attorney-in-fact such shall be evidenced by a Notarized Special Power of Attorney (SPA) issued for the purpose by the said individual taxpayer.

4. The hard copies of the inventory list together with the DVD-R and the Sworn Declaration shall be submitted on or before July 31, 2015 to the Large Taxpayers Assistance Division (LTAD), Excise Large Taxpayers Regulatory Division (ELTRD), Large Taxpayers Division (LTD-Makati/Cebu), in case the taxpayer is duly registered with the Large Taxpayers Service (LTS), or to the concerned Revenue District Office (RDO), Revenue Region (RR) where the non-large taxpayer is duly registered.

5. The Large Taxpayers Assistance Division (LTAD), Excise Large Taxpayers Regulatory Dividiosn (ELTRD), Large Taxpayers Division (LTD-Makati/Cebu) and the concerned Revenue District Office (RDO), Revenue Region (RR) where the non-large taxpayer is duly registered shall cause the immediate verification and approval of pending applications for cancellation/withdrawal for use, either by retirement or sale of the machines, to ensure the achievement of the purpose of this one-time validation/updating of the inventory of the machines.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2036-2015.pdf of the full text of RMC No. 36-2015.

Revised Consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code

Revenue Memorandum Order (RMO) No. 7-2015 was issued by the bureau to adopt and implement a uniform application of the compromise penalties involving of the National Internal Revenue Code of 1997 (Tax Code), as amended, as well as to update the Schedule of Compromise Penalties specified under RMO No. 19-2007 and further deleting from the coverage thereof certain acts commonly resorted to by taxpayers as means of tax evasion.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202015/RMO%20No.%207-2015%20Annex%20A.pdf Annex "A" Revised Schedule of Compromise Penalty and http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202015/RMO%20No.%207-2015.pdf of the full text of RMO No. 7-2015.

Documentary Requirements For Registration Of Branches/Facility Type - Non-Individual With BIR

Taxpayer should consider the Checklist of Documentary Requirements (CDR) for the Certificate of Registration of Branches/Facility Type - Non-Individual  with the Bureau of Internal Revenue (BIR) as follows:

1. Copy of the Certificate of Registration (COR) of the Head of Office for the facility types to be used by the Head Office and COR of the branch for facility types to be used by a particular branch.

2. Mayor's Business Permit or duly received Application for Mayor's Business Permit, if the former is not yet available.

3. Contract of Lease, if applicable.

Processing of transaction commence only upon submission of complete requirements. In all instances wherein photocopies are submitted, the original must be presented for authentication.

Mandatory Payment Of Premium Contributions Of Employers And Employees In PhilHealth Accredited Collecting Agents

Philhealth Circular No. 009-2015 was issued by PHILHEALTH to informed all employers in the government and private sectors that effective July 1, 2015 covering the applicable period of June 2015, all premium contributions of employers and their employees in the government and private sectors shall be made at any of PhilHealth's accredited collecting agents (ACAs) or through e-Payment facilities. A complete list of all accredited collecting agents can be accessed through www.philhealth.gov.ph. Only premiums from micro-films, employers with less than 11 employees and Kasambahay's shall be accepted at PhilHealth offices.

Please refer http://www.philhealth.gov.ph/circulars/2015/circ009-2015.pdf of the full text of the circular issued.

Payment and Reporting of Premium Contributions of Employers and Employees

Philhealth Circular No. 004-2015 was issued to informed all employers in the government and private sectors that pursuant to Section 6.f of the Revised Implementing Rules and Regulations of the National Health Insurance Act of 2013, PhilHealth is mandated to "establish and maintain an updated membership and contribution database."

With this, the following shall be implemented effective the applicable period of April 2015:

1. On payment of premium contributions, all employers in the government and private sectors are strongly encourage to pay at PhilHealth's accredited collecting agents (ACAs) or through e-Payment facilities. With the continuous endeavour to improve its business processes, the corporation ensures a more efficient posting of premium payments.

2. On the reporting of premium payments, all employers in the Formal Economy shall adopt the electronic Premium Reporting System (EPRS) as the mode of preparation and transmission of all remittance reports (RF-1). However, this remains optional for employers of Kasambahays.

The Circular took effect fifteen (15) days after its publication in any newspaper of general circulation and deposited with the National Administrative Register at the University of the Philippines Law Center.

Please refer http://www.philhealth.gov.ph/circulars/2015/circ004-2015.pdf of the full text of the circular.

BIR Adopts the ISO 9001:2008 Quality Management System In Its Business Registration Processes

The Bureau just issued Revenue Memorandum Circular (RMC) No. 33-2015 to publish the QMS Roadmap (Annex "A") as a guide for the ISO 9001:2008 Certification of RDOs in establishing a Quality Management System. This roadmap depicts the end-to-end process to be undertaken by RDOs gearing towards ISO 9001:2008 Certification.

It aims to improve customer satisfaction through effective and efficient delivery of its services in its Business Registration Processes that promotes standardized and systematic approach to the primary frontline services of the BIR.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2033-2015.pdf of the full text of RMC No. 33-2015.

Withholding Tax Calculator Is Now Available On BIR Website For Use By All Compensation Earners

The Bureau of Internal Revenue (BIR) just recently announced the availability of Withholding Tax Calculator for use by all Compensation Earners to enable them to check the computation of the Withholding Taxes deducted from their salaries by their employers.

Just click http://www.bir.gov.ph/index.php/withholding-tax-calculator.html to access the system or visit BIR website: http://www.bir.gov.ph/ found under the quick links of the website.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/Announcement-Withholding%20Tax%20Calculator.pdf of the full text of the BIR announcement.

Implementation Of Strict Non-Issuance Of Provisional Permit To Use CRM / POS / Other Sales Machine / Receipting Software

The bureau has issued Revenue Memorandum Circular No. 30-2015 to implement strict non-issuance of Provisional PTU to prospective/new CRMs/POS/other sales machines/receipting software users effective immediately.

The RMC was issued because the three (3)-month validity period of provisional permits is being abused and a significant number of taxpayers' Provisional PTU failed to be converted to Final PTU of their CRMs/POS/other sales machines/receipting software.

Thus, all Revenue District Offices (RDOs) shall no longer accept/approve application for Provisional PTUs, until such time the Electronic Accreditation and Registration (eAccReg) system shall be modified accordingly.

Large Taxpayer Service (LTS) are directed to ensure that necessary evaluation procedures are observed in the case of all existing Provisional PTUs, to convert the same to Final PTU on or before July 31, 2015. Otherwise, the same shall be revoked.

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMC%20No%2030-2015.pdf of the full text of RMC No. 30-2015.

Availability of eBIRForms Package Version 5.0 and Where or Authorize To Make Tax Payments

The Bureau of Internal Revenue just issued Revenue Memorandum Circular No. 31-2015 to circularize that the eBIRforms Package Version 5.00 is now available and downloadable from any of the following sites:

1.1. www.knowyourtaxes.ph;

1.2. www.dof.gov.ph;

1.3. Dropbox using this link: http://goo.gl/UCr8XS

1.4. www.bir.gov.ph http://ftp.pregi.net/bir/ebirforms_package_v5.0.zip

All the thirty-six (36) returns available in the package can be files by cliking the "SUBMIT" or "FINAL COPY" button and the taxpayer will receive the corresponding confirmation thru email notification. Taxpayers using this new version shall follow these simple and convenient steps:

Step 1. DOWNLOAD, INSTALL and RUN eBIRForms Package version 5.0;

Step 2. FILL-UP directly by encoding data in the tax return;

Step 3. Click VALIDATE after accomplishing the tax return. If there are changes to male, click EDIT button. Make sure to validate after every changes made.

Step 4. Click SUBMIT:

4.1 If successful, taxpayer will be directed to eBIRForms home page and follow further instructions.

4.2 If unsuccessful, click FINAL COPY button to use an alternative mode of electronic submission and an email conformation will be received by the taxpayer. For those who are not yet enrolled to the eBIRForms System, it is required to fully and unconditionally agree to the Terms of Service Agreement (TOSA).

Tax payments can be made through Authorized Agent Banks (AABs), Collection Officers, Online Payment through selected AABs (Online Retail Banking) or GCash (up to P10,000) per RMO 20-2005.

Please refer the link: http://www.bir.gov.ph/images/bir_files/internal_communications_2/rmc_no_31-2015.pdf of the full text of RMC 31-2015.

The eBIRForms Package Version 5.1  is now available for update to the previous Version 5.0 of the Online eBIRForms System.

Click or copy paste to new tab of the following link: http://philippinetaxtalk.blogspot.com/2015/09/availability-of-ebirforms-package.html

The eBIRForms Package Version 5.2  is now available for update to the previous Version 5.0 of the Online eBIRForms System.

Click or copy paste to new tab of the following link: http://philippinetaxtalk.blogspot.com/2015/11/offline-ebirforms-package-v52.html

To download the Offline eBIRForms Package v6.0, just click the following link:

 

http://ftp.pregi.net/bir/ebirforms_package_v6.0.zip

 

http://philippinetaxtalk.blogspot.com/2016/03/ebirforms-package-v60-new-is-now.html

To download the Offline eBIRForms Package v6.1 (New Version), just click the following link:

 

http://ftp.pregi.net/bir/ebirforms_package_v6.1.zip

Definition of Raw Cane Sugar for Purposes of the Imposition of Advance Business Tax

Revenue Regulations No. 8-2015 was issued by the BIR to amend Revenue Regulations No. 6-2015 on the Definition of Raw Cane Sugar for Purposes of the Imposition of Advance Business Tax (Value-Added Tax or Percentage Tax) and for Other Related Purposes.

Section 2 (a) of the revenue regulations, defines Raw Cane Sugar as the natural sugar extracted from sugarcane through simple mechanical process by pressing for the juice; boiled to crystallize; filtered using centrifuge to separate these crystals, and dried, resulting to crystallize brown sugar (brown color due to natural molasses content present in sugar cane): Provided, that is shall refer to raw cane sugar produced from conducting only one (1) stage of filtering and centrifugal without any other further process applied thereto, such as but not limited to washing , bleaching, etc.: Provided further, that its color is greater than 800 ICU and that its content of sucrose by weight in dry state corresponds to a polarimeter reading of less than 99.5 degree. 

Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%208-2015.pdf of the full text of Revenue Regulations No. 6-2015.