Tax
BIR issues regulations to implement the provisions of Republic Act No. 11976 or the Ease of Paying Taxes (EOPT) Act.
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AJA Law
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.
Swap and Save — No Taxes, Just Gains!
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AJA Law
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.
Breaking Down the Ease of Paying Taxes Act: What’s New and What’s Changed?
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AJA Law
The Philippine government has enacted a series of amendments to the National Internal Revenue Code (NIRC) through the Ease of Paying Taxes Act (“EOPT Act”). Read more about this new law with our comprehensive primer.
To Infinity and Beyond: A Guide to Taxation of Cross-Border Services in the Philippines
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AJA Law
Let us carefully go through the list of cross-border services and essential factors for application of and exemption from Philippine taxation established in BIR RMC Nos. 5-2024, and 38-2024, following the interesting ACES Philippines ruling taxing outer space satellite activities!