Bureau of Internal Revenue

Regulation Summaries

Importation no longer requiring ATRIG from BIR prior to release by BOC

The BIR clarified that importation of ingredients for the production of fertilizers and finished feeds will no longer require Authority to Release Imported Goods (ATRIG) from the BIR before release of the goods by the BOC. The certificate secured from the Bureau of Animal Industry (BAI), or other concerned regulatory …

Circularization of EPR Act of 2022 and its IRR

The BIR, through RMC 28-2023, circularized Republic Act No. 11898 (long title: An Act Institutionalizing The Extended Producer Responsibility on Plastic Packaging Waste) or the Extended Producer Responsibility (EPR) Act of 2022 and its IRR, which allows Obliged Enterprises and Producer Responsibility Organizations (PROs) acting on their behalf, and other …

Use of eONETT System by sellers habitually engaged in the sale of real properties

Sellers habitually engaged in the sale of real properties like real estate developers with voluminous ONETT transactions are hereby urged to use the eONETT System in securing the ONETT Computation Sheet/electronic Certificate Authorizing Registration and to pay electronically thru the available ePayment channels of the BIR.

Solo Parent Discount and VAT Exemption

Table of contents: Tax treatment of the discount granted to solo parents Exemption from VAT on sale to solo parents RR 1-2023 provides guidelines for the grant of 10% discount and VAT exemption to solo parents, meeting the following conditions: Solo parent has a child/children aged 6 or under …

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