In this case, the CTA ruled that the certificate of tax exemption ... a ruling from the Bureau of Internal Revenue (BIR) to enjoy a tax exemption on their tax-exempt activities.

Under Section 32 of the Tax Code, retirement benefits received by officials and employees of private firms, in accordance ...

In 2019, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) 38-2019, which set a standard three-year validity period for Certificates of Tax Exemption (CTEs) under Section ...

“The RDOs shall conduct an audit of the annual information return filed to determine compliance with the conditions set forth in the certificate of exemption and the tax liabilities,” the BIR ...

In a memorandum, BIR Deputy Commissioner Nelson Aspe directed its local office here to process and issue the Certificate of Tax Exemption (CTE) of legitimate cooperatives and for the revenue ...

The BIR issued Revenue Memorandum Order No. 26-2011, which states that such employees or their heirs could secure certificates of tax exemption (CTE) from the agency’s regional offices instead ...

"The Tax Exemption Rulings or Certificates of Tax Exemption issued to non-stock, non-profit educational institutions shall remain valid and effective, unless recalled for valid grounds," the BIR said.

Without certification of exemption, the BIR said, concerned individuals ought to pay their income tax dues in full. “The tax exemption certificate or ruling must explicitly recognize the grant ...

The Bureau of Internal Revenue (BIR) has issued the rules implementing the tax perks to be enjoyed by persons with disabilities (PWDs), including their exemption from the 12-percent value-added ...