Woman files complaint vs ‘rude’ BIR employee in Novaliches
Other Relevant Tax Updates:
- TAX & BUSINESS-RELATED NEWS [OCTOBER 29-NOVEMBER 5]
- BIR CIRCULARIZES THE AVAILABILITY OF THE REVISED BIR REGISTRATION FORMS
- DEPARTMENT OF JUSTICE OPINION ON CREATE LAW
- CTA CASES
I. TAX & BUSINESS-RELATED NEWS [OCTOBER 22-29]
- Cyberattack wipes out Marks and Spencer profit
- Gov’t mulls case vs. URC over Negros waste spill
- Whopping P4 trillion lost by Philippine businesses to fraudsters
- MacroAsia gets SEC OK for Cebu food venture
- Kimberly-Clark to buy Tylenol maker Kenvue in $48.7-B deal
- Mitsui unit buys 40% stake in Arthaland’s Makati condo project
- Can publicizing SALN lead to data privacy violations? NPC weighs in
- Bugallon Green gets P826-M loan for Pangasinan solar plant
- House bill seeks tax-free overtime, hazard pays
- SEC poised to ease reporting obligation of small businesses
- Samsung group suppliers in PHL hoping to expand in step with ceramic capacitor maker SEMPHIL
- Marcos creates body to promote PH as sports tourism destination
- Bohol quarry reforms boost revenue to P141M
- Coffee production gets P700 million boost
- PSE chief wants a taste of Vietnam’s retail potion
- Escudero owns no property at Alphaland Baguio Mountain Lodges —developer
- Erwin Tulfo seeks abolishment of travel tax
- PH banks tokenizing cards to integrate with Apple Pay, Google Pay
- Complaint filed vs mayor over night market issue
- South Korean shipbuilder to help boost PH submarine program
- BOC suspends freight firm over balikbayan boxes
- Philippines seen at risk as Asean neighbors get favorable agri trade terms
- Manny Pacquiao launches Manny Pay, a BSP-regulated payment app
- AboitizPower goes global, buys 25% in Vietnam coal plant
- Woman files complaint vs ‘rude’ BIR employee in Novaliches
- Regulator clears Ever-Gotesco capital stock cut, name change
- DepEd eyes leasing closed private schools to ease classroom shortage
- Wage board grants P25 to P100 daily wage hike in CALABARZON
- BPO giant TP opens new Taguig facility to hire thousands more
- BCDA, Tarlac launch college to boost education in Clark
II. BIR CIRCULARIZES THE AVAILABILITY OF THE REVISED BIR REGISTRATION FORMS
Revenue Memorandum Circular (RMC) 097-2025, issued on October 30, 2025, circularizes the availability of the revised BIR registration forms (i.e., BIR Forms 1900-1906). The revisions aim to streamline the current registration process aligned with the “Ease of Doing Business and Efficient Government Service Delivery Act of 2018.”
III. DOJ OPINION ON CREATE LAW
CREATE LAW DID NOT EXTEND THE AUTHORITY TO REGISTER TO ALL IPAs RELATIVE TO PROJECTS UNDER CERTAIN SECTOR-SPECIFIC LAWS
The Industry Development and Investment Promotions Group of the Department of Trade and Industry (DTI) is requesting a legal opinion regarding the draft 2025-2027 Strategic Investment Priority Plan (SIPP), which contains the priority projects or activities that may be granted tax incentives as mandated by the Board of Investments (BOI). The key legal questions raised are whether the Tax Code, as amended by 2021 CREATE Law, extends the registration of activities of projects covered by the sector-specific laws to other IPAs, whether the special laws listing in the draft 2025-2027 SIPP classifying the sector-specific laws as “applicable to BOI only” is correct, and whether the Bangsamoro BOI (BBOI) has the mandate to register projects under these sector-specific laws located within the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM). In reply, CREATE Law did not extend the authority to register projects under certain sector-specific laws to all IPAs. Only the BOI retains the authority to register projects under these laws. Also, the classification of the five (5) special laws as “applicable to BOI only” is legally correct, and that registration with the BOI is mandatory for the availment of tax incentives. Further, while BBOI has the mandate to register projects under the Omnibus Investments Code if located within the BARMM, its mandate does not extend to registration for projects covered under the five-subject sector-specific laws. [DEPARTMENT OF JUSTICE LEGAL OPINION NO. 23, SERIES OF 2025, JULY 25, 2025]
IV. CTA CASES
TAX REFUND BEING IN THE NATURE OF EXEMPTION MUST BE PROVEN WITH CLEAR & CONVINCING EVIDENCE & ARE STRICTLY CONSTRUED AGAINST THE TAXPAYER
Petitioner Novartis Healthcare Philippines, Inc. filed a Petition for Review seeking a refund of erroneously paid Value-Added Tax (VAT) from February 19 to June 30, 2020, relative to its importations of diabetes and hypertension citing Section 109(AA) of the Tax Code, as amended. On the other hand, the Respondent Commissioner of Internal Revenue (CIR) argues that the Petition should be dismissed for lack of jurisdiction due to the Petitioner’s failure to exhaust administrative remedies. Further, since the documents do not state or mention that the VAT payments were for VAT-exempt drug imports, and that tax refunds, being in the nature of exemptions, must be strictly construed against the taxpayer, the refund should be denied. In ruling, the Court held that while the Petitioner timely filed both its administrative and judicial claims for refund and proved that the imported diabetes and hypertension medicines were VAT-exempt, it failed to show that the VAT paid was not already claimed as input tax. Due to discrepancies in the Petitioner’s records, the Court ruled that the burden of proof was not met, emphasizing that tax refunds, being in the nature of tax exemptions, must be clearly and convincingly established and are strictly construed against the taxpayer. Hence, the Petition is DENIED for lack of merit. [NOVARTIS HEALTHCARE PHILIPPINES, INC. VS COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 10773, OCTOBER 21, 2025]
INITIATORY PLEADINGS MUST BE FILED PERSONALLY OR BY REGISTERED MAIL; FILING THROUGH A PRIVATE COURIER IS DEEMED FILED ONLY UPON ACTUAL RECEIPT BY THE COURT
The Petitioner, Commissioner of Internal Revenue (CIR), filed a Petition for Review assailing the decision of the Court of Tax Appeals (CTA) Second Division, which directed the issuance of a Tax Credit Certificate (TCC) in favor of the Respondent, Halliburton Worldwide Limited-Philippine Branch, representing its unutilized input Value-Added Tax (VAT) from its zero-rated sales. The Petitioner argued that the 90-day period to act on the taxpayer’s claim for refund should be reckoned from the date the supporting documents for the refund application, such as official receipts and invoices, are submitted, and not from the date of filing of the application itself. Thus, the Petition for Review on the ground of the Petitioner’s inaction was prematurely filed. Conversely, the Respondent countered that it had submitted all the relevant documents to support its claim for refund upon filing the application, which is the correct reckoning point of the 90-day period. Since the Petitioner failed to render a decision within the prescribed period, the filing of the Petition for Review was proper. In ruling, the CTA En Banc held that the Petition should be dismissed for failure to file within the reglementary period. Section 14 of the Revised Rules of the Court of Tax Appeals (RRCTA) provides that initiatory pleadings must be filed through conventional modes, either personally or by registered mail. When filed via private courier, it should be treated as filed via ordinary mail, wherein the date of actual receipt is deemed as the date of filing, even though it is posted much earlier. Since a Petition for Review before the CTA En Banc is an initiatory pleading, it should only be filed either personally or by registered mail. In this case, since the Petition was filed via accredited courier, the actual receipt thereof by the Court shall be treated as the date of filing. Thus, it is considered belatedly filed, effectively divesting the Court of its jurisdiction. Given this procedural lapse of the Petitioner, the outright dismissal of the Petition is warranted. Thus, the DISMISSAL for lack of jurisdiction. [COMMISSIONER OF INTERNAL REVENUE VS HALLIBURTON WORLDWIDE LIMITED-PHILIPPINE BRANCH, CTA EN BANC NO. 2873, OCTOBER 14, 2025]
Cyberattack wipes out Marks and Spencer profit [The Manila Times, November 5, 2025]
Cyber gangs have increasingly targeted UK brands and retailers this year, with an incident at Jaguar Land Rover halting production of its cars in early September for one month.
Gov’t mulls case vs. URC over Negros waste spill [Philippine News Agency, November 5, 2025]
President Ferdinand R. Marcos Jr. has ordered an investigation into the massive wastewater spill from the Universal Robina Corp. (URC) Bais Distillery in Negros Oriental, with sanctions and legal action now under review following widespread environmental and livelihood damage.
https://www.pna.gov.ph/articles/1262579
Whopping P4 trillion lost by Philippine businesses to fraudsters [Philippine Daily Inquirer, November 5, 2025]
The losses were equivalent to about 18 percent of the country’s economic output last year and about 6 percent of the annual revenues of 200 local business leaders surveyed for TransUnion’s Top Fraud Trends report.
https://business.inquirer.net/556282/whopping-p4-trillion-lost-to-ph-fraudsters
MacroAsia gets SEC OK for Cebu food venture [BusinessWorld, November 5, 2025]
The venture will operate the existing food commissary of Princess Jolliant in Cordova, Cebu, while developing a larger food production facility to serve the Visayas market. Princess Jolliant makes, preserves, packs and distributes food products.
Kimberly-Clark to buy Tylenol maker Kenvue in $48.7-B deal [The Manila Times, November 5, 2025]
The combined company will have a huge stable of household brands under one roof, putting Kenvue’s Listerine mouthwash and Band-Aid side-by-side with Kimberly-Clark’s Cottonelle toilet paper, Huggies and Kleenex tissues. It will also generate about $32 billion in annual revenue.
Mitsui unit buys 40% stake in Arthaland’s Makati condo project [BusinessWorld, November 5, 2025]
The partnership covers the development, construction and sale of a residential condominium project along Arnaiz Avenue in Legaspi Village, Makati City.
Can publicizing SALN lead to data privacy violations? NPC weighs in [ABS-CBN News, November 4, 2025]
The National Privacy Commission (NPC) on Tuesday warned that some details on Statement of Assets, Liabilities and Net Worth (SALN) could lead to possible violations on data privacy, noting that transparency and right to privacy should be balanced.
Bugallon Green gets P826-M loan for Pangasinan solar plant [BusinessWorld, November 4, 2025]
YUCHENGCO-LED Bugallon Green Energy Corp. has secured a P826-million loan from Rizal Commercial Banking Corp. (RCBC) to fund the construction of its 25-megawatt (MW) solar power project in Bugallon, Pangasinan.
House bill seeks tax-free overtime, hazard pays [The Manila Times, November 3, 2025]
Under the measure, House Bill 3783, this exemption is applicable only as long as the total amount of such additional pay does not exceed P120,000 yearly.
SEC poised to ease reporting obligation of small businesses [Philippine Daily Inquirer, November 3, 2025]
The Securities and Exchange Commission (SEC) wants to exempt more small corporations from the mandatory submission of audited financial statements as it seeks to shrink “unnecessary” compliance costs for micro, small and medium enterprises (MSMEs).
https://business.inquirer.net/555987/sec-poised-to-ease-reporting-obligation-of-small-businesses
Samsung group suppliers in PHL hoping to expand in step with ceramic capacitor maker SEMPHIL [BusinessWorld, November 3, 2025]
“The participating firms — many of which serve as tier-one and tier-two suppliers of Samsung Electro-Mechanics — expressed strong interest in expanding within PEZA’s network of ecozones across the country,” PEZA said in a statement on Monday.
Marcos creates body to promote PH as sports tourism destination [Inquirer.Net, November 3, 2025]
Marcos, through Executive Secretary Lucas Bersamin, signed Administrative Order No. 38, creating the National Sports Tourism Inter-Agency Committee (NST-IAC).
Bohol quarry reforms boost revenue to P141M [Inquirer Visayas, November 3, 2025]
Revenue from mining and quarrying operations in Bohol has reached P141 million this year, following a series of reforms aimed at tightening collection, improving regulation, and ensuring transparency in the sector.
https://newsinfo.inquirer.net/2133042/bohol-quarry-reforms-boost-revenue-to-p141m
Coffee production gets P700 million boost [The Philippine Star, November 3, 2025]
Agriculture Secretary Francisco Tiu Laurel Jr. said the amount makes up about 70 percent of the first P1 billion to be released from the P4 billion Competitiveness Enhancement Measures Fund (CEMF).
https://www.philstar.com/business/2025/11/03/2484384/coffee-production-gets-p700-million-boost
PSE chief wants a taste of Vietnam’s retail potion [The Philippine Star, November 3, 2025]
“What dictates liquidity basically is retail investing,” Monzon told The STAR. “Vietnam, I read, is hitting $900 million a day of volume, and 80 percent of that volume is generated by retail investors. I keep telling my research team how can that happen?”
https://qa.philstar.com/business/2025/11/03/2484398/pse-chief-wants-taste-vietnams-retail-potion
Escudero owns no property at Alphaland Baguio Mountain Lodges —developer [GMA News Online, November 2, 2025]
It, however, said that Escudero’s wife, actress and influencer Heart Evangelista, is a member of Alphaland Balesin Island Club and their family have occasional visited the property.
Erwin Tulfo seeks abolishment of travel tax [GMA News Online, November 2, 2025]
In a statement, Tulfo said: “If we really want to improve the country’s tourism sector and be at par with our neighboring Southeast Asian countries, we have to remove these barriers that disempower Filipinos to travel.”
PH banks tokenizing cards to integrate with Apple Pay, Google Pay [GMA News Online, November 2, 2025]
This comes as the Bangko Sentral ng Pilipinas (BSP) earlier said Apple Pay and Google Pay do not qualify as operators of payment systems (OPS) as they do not plan to hold funds for Filipino users, removing the need for prior registration.
Complaint filed vs mayor over night market issue [The Manila Times, November 1, 2025]
A long-running dispute over the legality of Colon Street Night Market has now escalated into a formal legal battle, as a city councilor brought the matter before the Office of the Ombudsman–Visayas against the city mayor.
South Korean shipbuilder to help boost PH submarine program [Inquirer.Net, November 1, 2025]
President Marcos Jr. has met with shipbuilding giant Hanwha Ocean to discuss its plans to construct a submarine base and implement other initiatives that will support the Philippine Navy’s submarine program.
https://globalnation.inquirer.net/297327/marcos-business-pledges-during-apec?utm_source=
BOC suspends freight firm over balikbayan boxes [The Philippine Star, November 1, 2025]
As part of the continuing commitment to protect the welfare of overseas Filipino workers, the Bureau of Customs suspended for 60 days the accreditation of a freight forwarding company for failing to comply with a BOC show-cause order issued last week.
https://www.philstar.com/nation/2025/11/01/2483993/boc-suspends-freight-firm-over-balikbayan-boxes
Philippines seen at risk as Asean neighbors get favorable agri trade terms [Philippine Daily Inquirer, November 1, 2025]
Some of the Philippines’ key farm commodities face headwinds after certain Southeast Asian nations secured favorable trade concessions from the United States, according to an industry group.
Manny Pacquiao launches Manny Pay, a BSP-regulated payment app [Technobaboy, October 31, 2025]
This marks Pacquiao’s shift from crypto ventures to regulated fintech. In the past, he launched Pac Token and PacPay, a crypto firm. He also released NFT collections, including one linked to LodiCoin, which was flagged by the SEC.
AboitizPower goes global, buys 25% in Vietnam coal plant [The Philippine Star, October 31, 2025]
Analysts and market watchers told The STAR that the planned investment of AboitizPower in Vietnam could serve as a launchpad for its regional expansion, particularly as its portfolio in the Philippines faces limits under the existing coal ban.
Woman files complaint vs ‘rude’ BIR employee in Novaliches [GMA News Online, October 30, 2025]
A woman has lodged a complaint against an employee of the Bureau of Internal Revenue (BIR) who was allegedly rude to her while answering questions on how to secure a taxpayer identification number ID.
Regulator clears Ever-Gotesco capital stock cut, name change [BusinessWorld, October 30, 2025]
The SEC approval covers the change of the company’s name to Everwoods Green Resources & Holdings, Inc., reflecting its planned venture into the agri-tourism and bamboo industries.
DepEd eyes leasing closed private schools to ease classroom shortage [GMA News Online, October 30, 2025]
In partnership with the Student First Coalition, the DepEd conducted a Classroom Market Scoping Activity with real estate developers, government agencies, and property management groups to evaluate private sector capacity and other strategies.
Wage board grants P25 to P100 daily wage hike in CALABARZON [Philippine Information Agency, October 29, 2025]
CALAMBA CITY, Laguna (PIA) – Minimum wage earners in CALABARZON can now expect a higher salary following the recent approval of Wage Order No. IVA-22 by the Regional Tripartite Wages and Productive Board (RTWPB).
https://pia.gov.ph/news/wage-board-grants-p25-to-p100-daily-wage-hike-in-calabarzon/
BPO giant TP opens new Taguig facility to hire thousands more [Manila Standard, October 29, 2025]
With a workforce of 60,000 employees across 27 business sites, TP is one of the Philippines’ largest employers, consistently receiving the Great Place to Work (GPTW) certification.
BCDA, Tarlac launch college to boost education in Clark [Insider PH, October 29, 2025]
With the addition of Tarlac Community College—alongside the National Academy of Sports, the University of the Philippines, and the Philippine Science High School—the city further cements its role as a growing academic and innovation hub for the nation.
https://insiderph.com/bcda-tarlac-launch-college-to-boost-education-in-clark
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