Average salary by age in the Philippines: what the numbers and experts says
Other Relevant Tax Updates:
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TAX & BUSINESS-RELATED NEWS [DECEMBER 7-11]
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BIR FURTHER CLARIFIES THE COVERAGE OF THE AUDIT SUSPENSION UNDER RMC NO. 107-2025
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BIR RULINGS ON RECONVEYANCE OF PROPERTY & AUTHORITY TO PRINT INVOICES
I. COURT OF TAX APPEALS (CTA) DIGESTS
1. Senators sound alarm over BIR’s ‘empty’ taxpayers’ monitoring system
2. IBP Cebu condemns ambush-slay of BIR lawyer
3. BIR files admin case vs. 2 employees over alleged direct bribery, LOA misuse
4. SEC caps at 6% monthly interest rate on loans up to P10,000
5. New RE player eyes P190-B offshore wind in Camarines Sur
Senators sound alarm over BIR’s ‘empty’ taxpayers’ monitoring system [Inquirer.Net, December 11, 2025]
Reports that the Bureau of Internal Revenue’s (BIR) repository of taxpayers’ information is empty worry two senators, prompting them to have the matter investigated by the agency.
IBP Cebu condemns ambush-slay of BIR lawyer [Cebu Daily News, December 11, 2025]
Lincuna, also a Certified Public Accountant (CPA), is the 16th lawyer in Cebu who has been killed since 2004, based on a tally by the Inquirer.
BIR files admin case vs. 2 employees over alleged direct bribery, LOA misuse [GMA News Online, December 2, 2025]
The BIR employees were nabbed after they were caught receiving the cash envelope during the agreed date. They were immediately brought to Taguig City’s Prosecutor’s Office for inquest proceedings for alleged violation of Republic Act (RA) No. 0319 or the Anti-Graft and Corrupt Practices Act.
SEC caps at 6% monthly interest rate on loans up to P10,000 [Philippine Daily Inquirer, December 11, 2025]
The Securities and Exchange Commission (SEC) has issued an order capping at 6 percent per month or 0.2 percent day the nominal interest rate that financing and lending companies can charge on loans worth P10,000 and below.
New RE player eyes P190-B offshore wind in Camarines Sur [BusinessWorld, December 11, 2025]
RENEWABLE ENERGY (RE) developer ACX3 Capital Holdings, Inc. is proposing to build a 500-megawatt (MW) offshore wind farm in San Miguel Bay, Camarines Sur, in Bicol Region, with an estimated cost of P189.5 billion.
If you wish to get a copy of complete text of CTA cases, please e-mail us at taxseminars@dmdcpa.com.ph.
II. BIR FURTHER CLARIFIES THE COVERAGE OF THE AUDIT SUSPENSION UNDER RMC NO. 107-2025
Revenue Memorandum Circular (RMC) No. 109-2025, issued on December 12, 2025, further clarifies the coverage of the audit suspension under RMC No. 107-2025.
Specifically, the BIR clarifies affected taxpayers, specific audit actions and activities suspended, cases that are not covered by the suspension, and other administrative provisions.
It may be recalled that pursuant to RMC No. 107-2025, issued on November 24, 2025, the BIR ordered the suspension of all audit and other field operations nationwide until lifted by the Commissioner of Internal Revenue.
III. BIR RULINGS
[TRANSACTION NOT CATEGORICALLY EXEMPT OR SUBJECT TO A DIFFERENT TAX TREATMENT IS CONSIDERED TAXABLE NOTWITHSTANDING ITS LACK OF CONSIDERATION] [RECONVEYANCE BY ENTITY ENGAGED IN REAL ESTATE BUSINESS CONSTITUTES A TAXABLE TRANSFER OF ORDINARY ASSET SUBJECT TO INCOME TAX & VAT]
C Co. is requesting a confirmatory ruling on whether the reconveyance of a parcel of land without consideration is exempt from Creditable Withholding Tax (CWT) and Documentary Stamp Tax (DST). As represented, Spouses M & C and C Co. entered into a Deed of Sale, where a 2,625 square meter (sqm.) parcel of land was sold. It was subsequently discovered that 56.98 sqm. portion of the property was affected by the overlapping of the structures of the adjacent lot (excluded area). Consequently, C Co. deducted from the total purchase price the amount equivalent to this area, and the affected portion was then segregated and returned to the Spouses M & C without any consideration. In reply, the term “transfer” is not specially defined in the Tax Code and must therefore be taken in its plain meaning. Moreover, since the transaction is not expressly exempt under the Tax Code or any special law, it is considered taxable notwithstanding its lack of consideration. C Co., as the statutory taxpayer and a real estate enterprise, is considered to have transferred an ordinary asset, making the reconveyance subject to Corporate Income Tax (CIT) and Value-Added Tax (VAT) under Sections 27(A) and 105 to 106 of the Tax Code. The property owners are likewise subject to the withholding tax rules under Section 2.57.2(F) of Revenue Regulation (RR) No. 2-98, and the transaction is also liable for DST under Section 196 as a disposition of real property. [BIR RULING NO. OT 016-2025, JANUARY 7, 2025]
[IN THE APPLICATION OF AN ATP, THE RDO HAVING JURISDICTION OVER THE BUSINESS ESTABLISHMENT SHALL VERIFY THE TAXPAYER’S EXISTENCE IN THE REGISTRATION DATABASE] [AN ATP ISSUED AFTER COMPLIANCE WITH ALL REQUIREMENTS REMAINS VALID UNLESS THE ENTITY TO WHICH IT WAS ISSUED CEASES TO EXIST OR ITS REGISTRATION IS REVOKED] [A NEW ATP SHOULD NOT BE ALLOWED IF A REGISTERED TAXPAYER IS STILL EXISTING]
S Homeowners’ Association (SHO) is requesting an appeal on letters issued by the Bureau of Internal Revenue (BIR) Revenue District Office (RDO) No. 45-Marikina City, pertaining to the issuance of Authority to Print (ATP) and invalidation of official receipts printed pursuant to said ATP. Records show that SHO has three separate, validly registered homeowners’ associations covering different phases. SHO Phases 1 and 2 have consistently been issued ATPs since 2009, including one in September 2021. The issue arose from a complaint filed by CCC, which claimed authority over Phases 1–6 based on alleged amendments to the association’s by-laws; however, these amendments were previously declared invalid by the Housing and Land Use Regulatory Board (HLURB). In reply, Section 238 of the Tax Code and Revenue Memorandum Order (RMO) No. 83-99 provides that an ATP may be issued by the concerned RDO upon verification of the taxpayer’s valid registration and compliance with documentary requirements. Records show that SHO was validly issued an ATP, and the subsequent challenge to its validity is based on claims regarding HOA legitimacy and consolidation, which were rendered invalid by an HLURB decision dated September 15, 2017. An ATP remains valid unless the entity ceases to exist or its registration is lawfully revoked by the proper agency. Consistent with BIR Ruling No. 573-17, as long as SHO remains an existing and registered entity, no new or additional ATP may be issued; any changes should only be reflected through an update of registration. Thus, the ATP issued to SHO remains valid and existing until properly cancelled in accordance with the guidelines set by the BIR. [BIR RULING NO. OT-002-2025, JANUARY 6, 2025]
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