This article explains what zero-rated sales are under the Tax Code and BIR regulations, how the CREATE framework reshaped zero-rating on local purchases of registered business enterprises, what evidence the BIR expects, and how to...

This guide explains the legal basis and real-world steps for handling a BIR VAT assessment, with a focus on deadlines, documents, and common mistakes that trigger deficiency findings. Email admin@lawyerphilippines.org if you want...

Income tax assessments can create significant financial risk if not handled correctly. This article explains how assessments work, the laws governing them, what happens if you ignore them, evidence needed to defend yourself, impor...

This article explains the main VAT exemptions under Section 109 of the Tax Code, how the EOPT Act affects threshold-based exemptions, what documents the BIR typically checks, and the recurring issues that lead to VAT litigation. E...