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.

THE Bureau of Internal Revenue (BIR) has revised the policies and guidelines on the taxability of retirement benefits received by employees under a reasonable private retirement benefit plan. Finance ...

facilitate and prioritize the processing and issuance of the BIR certificate of tax exemption for the transfer of raw lands. The BIR shall also provide the corresponding assessment for the ...

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 ...

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 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 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 ...