Posts by AJA Law
BIR Issues Revised Guidelines on Loose Documentary Stamps under RMC No. 56-2025
The BIR has issued RMC No. 56-2025 to update the rules on loose documentary stamps, clarifying bulk purchase procedures for notaries public and educational institutions. Learn what the new requirements mean for compliance and how they promote consistency in Documentary Stamp Tax regulations.
File Smart: A Practical Guide to the SEC General Information Sheet (GIS) Requirement in the Philippines
Filing your General Information Sheet (GIS) is more than a compliance requirement but a measure of transparency and corporate integrity. Learn how the SEC’s eFAST system simplifies GIS submission and what your company needs to know to stay compliant.
BIR Simplifies Business Registration Through the Philippine Business Hub
The BIR has rolled out the Philippine Business Hub, a centralized platform that simplifies business registration for corporations and entrepreneurs. This reform streamlines tax registration, integrates multiple government processes, and promotes faster, more transparent digital compliance in the Philippines.
Sustainable Tourism in the Philippines: Laws, Policies, and Legal Perspectives
Explore key laws on sustainable tourism in the Philippines. Learn how AJA Law helps businesses comply and grow responsibly in tourism and development.
SEC Memorandum Circular No. 03-2025: Fast, Paperless, and 100% Digital Company Registration
The SEC has rolled out SEC ZERO, a fully digital, paperless company registration system, effective April 2025. Under Memorandum Circular No. 03-2025, corporations using eSPARC and OneSEC must now process registrations online — no notarization, no hard copies, 100% digital.
BIR Clarifies Tax Rules on Sale of Real Property Classified as Ordinary Assets
The BIR has issued RMC 31-2025 and clarified the tax treatment for real estate sales classified as ordinary assets. Real estate businesses must comply with updated filing requirements and proper invoicing to avoid penalties and audits.
DOLE Issues New Rules on Issuance of Work Permit to Aliens
The DOLE has released new guidelines for securing an Alien Employment Permit (AEP) under Department Order No. 248, Series of 2025. These rules aim to simplify application procedures, enhance labor market testing, enforce new compliance reporting, and require training programs to promote skills transfer to Filipinos. The updated framework strikes a balance between protecting the local workforce and facilitating foreign employment in the Philippines.
The Ease of Paying Taxes Act (EOPT): What Businesses in the Philippines Need to Design for Now
In line with the Ease of Paying Taxes (EOPT) Act, the BIR has issued new regulations that simplify taxpayer compliance and introduce key reforms. These include the removal of the annual registration fee, clearer taxpayer classifications, special concessions for micro and small taxpayers, and updated invoicing standards. Notably, a single “Invoice” now applies to both goods and services, and electronic systems like eFPS and the upcoming EIS are central to future compliance. These changes signal a major shift toward streamlined and responsive tax administration in the Philippines.
GPPB Implements RA 12009: A Strategic Overhaul of Government Procurement Rules
The Government Procurement Policy Board (GPPB) has rolled out the implementing rules and regulations (IRR) of Republic Act No. 12009, or the “New Government Procurement Act” (NGPA), which took effect on February 25, 2025. This sweeping reform repeals the two-decade-old RA 9184 and marks a significant modernization of public procurement in the Philippines.
Swap and Save — Tax-Free Exchange in the Philippines Under the CREATE Act
Unlock business growth without the tax burden. Thanks to the CREATE Law, corporations can now restructure or expand through tax-free exchanges—no income tax, capital gains tax, VAT, or DST on qualifying transactions. This streamlined process allows companies to preserve capital, boost efficiency, and reinvest in innovation. Discover how tax-free exchanges work, when they apply, and how AJA Law can help you execute them smoothly and compliantly.