Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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BIR Registration for Online Sellers in the Philippines: A Step-by-Step Guide
Online sellers in the Philippines must register with the BIR before starting business. Here is the step-by-step BIR registration process under RR No. 7-2024.
Tax Registration for a Foreign-Owned Philippine Company: BIR Steps After SEC Registration
Register your foreign-owned Philippine company with the BIR within 30 days of SEC issuance. Here is the step-by-step BIR tax registration process.
Tax Treaty Relief Procedure in the Philippines: A BIR Filing Guide
Learn the BIR tax treaty relief procedure in the Philippines: which BIR Form 0901 to file, the documentary requirements, and when to file with ITAD.
BIR Letter of Authority Audit Defense in the Philippines: Know Your Rights
Received a BIR Letter of Authority? Learn how a BIR audit works, what records you must keep, and how to respond when revenue officers examine your books.
Tax Treaty Benefits in the Philippines: How to File a TTRA with the BIR
Tax treaty benefits in the Philippines are claimed by filing a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
How to Properly Close a Business with the BIR in the Philippines
Learn the correct steps to close a business with the BIR in the Philippines, including tax clearance, final returns, and avoiding penalties.
Tax Refund Procedure in the Philippines: How to Claim from the BIR
A step-by-step guide to the BIR tax refund procedure in the Philippines, including documentary requirements, deadlines, and when to appeal to the CTA.
How to Protest a BIR Tax Assessment in the Philippines
Learn the step-by-step procedure to protest a BIR tax assessment in the Philippines, including deadlines, required documents, and remedies under the NIRC.
Campaign Finance Reports in the Philippines: Who Files What
Campaign finance report Philippines: learn who must file, what records to keep, and the BIR registration rules for candidates, parties, and party-list groups.
Corporate Compliance Calendar Philippines: SEC, BIR, DOLE and NPC Deadlines
Track your Philippine corporate compliance calendar: SEC reportorial requirements, BIR registration and invoicing rules, DOLE reports, and NPC data privacy duties.
VAT Refund for Exporters in the Philippines: How Zero-Rated Sales Work
Learn how VAT refunds work for exporters in the Philippines, which sales qualify as zero-rated, and how the BIR processes refund claims.
Transfer Pricing Audit in the Philippines: How the BIR Reviews Related-Party Transactions
A transfer pricing audit in the Philippines begins with BIR risk assessment of related-party transactions. Learn the rules, thresholds, and taxpayer defenses.
DTI and BIR Registration for an Online Seller in the Philippines
How online sellers in the Philippines register with the DTI and the BIR, including deadlines, certificates, invoicing, and posting rules under RR No. 7-2024.
China–Philippines Tax Treaty Benefits: How Nonresidents Claim Relief
Understand China–Philippines tax treaty benefits and how to file a Tax Treaty Relief Application with the BIR's International Tax Affairs Division before the transaction.
BIR Form 1709: Who Must File the Related Party Transactions Form
BIR Form 1709, the Related Party Transaction Form, must be filed by large taxpayers, certain incentive-earning and loss-making taxpayers, and their related parties.
Transfer Pricing Rules for a Philippine Subsidiary and Its Foreign Parent
How Philippine transfer pricing rules apply to transactions between a Philippine subsidiary and its foreign parent, including the arm's length principle and BIR reporting.
BIR Letter of Authority Audit in the Philippines: Your Rights and First 30 Days
Received a BIR Letter of Authority? Learn your rights, the Single-Instance Audit Framework, and the steps to take in the first 30 days of a tax audit.
BIR Final Assessment Notice Protest in the Philippines: Step-by-Step
Received a BIR Final Assessment Notice? Learn the protest options and deadlines under Philippine tax rules, and how to dispute a deficiency tax assessment.
Documentary Stamp Tax in the Philippines: What It Applies To and Rates
Learn what documentary stamp tax in the Philippines applies to, who pays it, and how the BIR collects this national internal revenue tax.
Corporate Compliance Calendar Philippines: SEC, BIR, DOLE, NPC, LGU
A corporate compliance calendar for Philippine companies covering SEC, BIR, DOLE, NPC, and LGU deadlines, plus the rules behind each recurring filing.
Tax Treaty Relief in the Philippines: How to Apply with the BIR
Learn how to file a Tax Treaty Relief Application with the BIR in the Philippines, including the forms, documents, and deadlines under RMO No. 72-2010.
Non-Resident Digital Service Provider BIR Registration: A Step-by-Step Guide
Non-resident digital service providers must register with the BIR through the VDS Portal under RR No. 3-2025. Here is the step-by-step registration and VAT compliance guide.
Transfer Pricing Documentation in the Philippines: Who Must Prepare It
Who must prepare transfer pricing documentation in the Philippines? Learn the BIR thresholds under RR No. 34-2020 and when a TPD is mandatory.
BIR Registration for New Businesses in the Philippines: Steps and Requirements
Complete guide to BIR registration for new businesses in the Philippines: forms, documentary requirements, and step-by-step process to register and comply.