3 Niño's Document Processing Services

08/01/2025

UPDATED TAX CLEARANCE, DAPAT ISUMITE NG MGA GOVERNMENT CONTRACTORS BAGO ANG FINAL SETTLEMENT NG MGA GOVERNMENT CONTRACTS

"Part of our commitment to Excellent Taxpayer Service is ensuring that before Government Contractors are paid, they are cleared of any tax liabilities. In this way, the BIR will be able to protect the taxes collected from our hardworking taxpayers against Government Contractors who do not even pay their taxes" -Commissioner Romeo D. Lumagui Jr.

Sa bisa ng Revenue Regulation No. 17-2024 (RR No. 17-2024) ay kailangan na ng mga government contractors na kumuha ng updated tax clearance mula sa BIR bilang katunayan na walang natitira o outstanding na tax liability ang contractor, alinsunod ang income and business tax returns, at bayad ng contractor ang mga karampatang buwis bago magkasundo o magkaroon ng final settlement ang kanilang government contract.

Bago ilabas ang RR No. 17-2024, ay kabilang na ang BIR tax clearance sa mga kailangang ipasa ng government contractor para maging kwalipikado sa proseso ng procurement.

Ang repormang ito ay bahagi ng ating excellent taxpayer service, sa pamamagitan ng RR No. 17-2024 ay mas mapoprotektahan ang buwis laban sa mga mapagsamantalang government contractors na hindi nagbabayad ng buwis. Nakasaad rin sa RR No. 17-2024 na kung masuspinde ang isang kontrata sa gobyerno dahil sa kawalan ng BIR tax clearance ay magkakaroon ito ng tax lien na pabor sa gobyerno.

Mayroon na po tayong Revenue Memorandum Order No. 002-2025 (RMO No. 002-2025) kung saan makikita ang mga polisiya at patnubay sa pagproseso ng tax clearance certificate para sa mga final settlement of government contracts.

"Government Contractors have to show that they do not have any outstanding tax liabilities before the final settlement of a government contract. The BIR will require an updated tax clearance. Otherwise, the Government has the power to suspend the final settlement of the government contract" -Commissioner Romeo D. Lumagui Jr.

Maari po kayong sumangguni sa mga link na ito:

RR No. 17-2024: https://bit.ly/4237zMU
RMO No. 002-2025: https://bit.ly/4fMT3fx

09/09/2024

"We advise that E-marketplace Platforms, Online Sellers, & Content Creators should follow RR No. 15-2024 strictly, and as soon as possible. It is unfair to the retail industry or to the sector which has brick-and-mortar stores, if online businesses are not regulated and taxed in the same manner. If physical stores can be closed down through a closure order, online businesses can be closed down through a take down order" –Commissioner Romeo D. Lumagui Jr.

Sa bisa ng Revenue Regulation No. 15-2024 (RR No. 15-2024) ay nagkaroon na ng polisiya ang pagrehistro ng brick-and-mortar (pisikal) at online businesses.Ito ay para maging patas ang pag-regulate at singil ng buwis sa pagitan ng mga pisikal at online na mga negosyo.

Sa Section 8 ng RR No. 15-2024 ay nakasaad na maaaring i-suspende ang business operations sa pamamagitan ng pagbibigay ng Closure/Take Down order laban sa parehong pisikal at online na negosyo, at kahit nakasarado o tigil ang operasyon ng negosyo ay pwede pa ring magpasa ng tax evasion case ang BIR sa ilalim ng Run After Tax Evaders program.

Sa Section 11 ng RR No. 15-2024 ay nakasaad na ang mga lessors, sub-lessors ng mga commercial establishments/building/at commercial space, operator ng digital platform (kasama ang e-marketplace) ay responsable sa paninigurado na ang kanilang mga lessees ay rehistrado sa BIR. Ang hindi pagpapatupad ng requirement na ito ay magiging ‘’act of aiding or abetting in the commission of the offense.’’

"We will be monitoring digital platforms and e-marketplace platforms like Lazada, Shopee, and Tiktok to check if their online sellers and content creators have complied with their BIR registration. We will also be monitoring lessors and sub-lessors of commercial spaces like malls and buildings to check if their tenants are also compliant. Allowing lessees or online sellers/merchants to use to engage in business the premises or digital platform without BIR registration will be considered a violation of our tax laws" –Commissioner Romeo D. Lumagui Jr.

Revenue Regulation No. 15-2024: https://bit.ly/3B578WY

21/04/2023

15/01/2023

BIR Tax Deadline

15 Sunday
REGISTRATION of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records — Calendar Year ending December 31, 2022
SUBMISSION of List of Medical Practitioners — For the Quarter ending December 31, 2022
SUBMISSION of Notarized Income Payee’s Sworn Declaration of Gross Receipts/Sales with required attachments of Individuals to the Payor or Withholding Agent — Calendar Year 2023
SUBMISSION of Quarterly List (with Monthly Breakdown) of Contractors of Gov’t. Contracts entered into by the Provinces/Cities/Municipalities/Barangays — For the Quarter ending December 31, 2022
SUBMISSION of Monthly Summary Report/Schedule of Transferred Titled/Untitled Real Properties by City or Municipal Assessors, RDs & LRAs — Month of December 2022
SUBMISSION of Summary List of Blank OCTs/TCTs/CCTs issued to all RDs — Month of December 2022
SUBMISSION of Copy of Quarterly Updates of Assessment Roll (List of Existing Tax Declaration of Real Properties) from LGUs thru its Local Treasurer — For the Quarter ending December 31, 2022
SUBMISSION of Quarterly Inventory of Machines Sold — For the Quarter ending December 31, 2022
e-FILING & e-PAYMENT/REMITTANCE of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - National Government Agencies (NGAs) — Month of December 2022
e-FILING & e-PAYMENT of BIR Form 1702 – RT/EX/MX — Fiscal Year ending September 30, 2022
FILING & PAYMENT of BIR Form 1702 – RT/EX/MX with Audited Financial Statements (AFS), 1709 (if applicable), and Other Attachments — Fiscal Year ending September 30, 2022
FILING & PAYMENT of BIR Form 1707-A (Annual Capital Gains Tax Return For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) – by Corporate Taxpayers — Fiscal Year ending September 30, 2022
FILING & PAYMENT of BIR Form 2200-M (Excise Tax Return for Mineral Products) — For the Quarter ending December 31, 2022
FILING & PAYMENT of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - Non-eFPS Filers — Month of December 2022
e-FILING of BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) - eFPS Filers under Group A — Month of December 2022

"Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day."

06/06/2022

For todays route: Danao-Talibon-Alicia

To continue tomorrow.

God bless.








#
bohol

16/01/2022

Reminders:

BIR Registration Renewal - BIR form 0605
P500

Ajaw ni ninyo kalimti kutob karon katapusan deadline ini mga mamser.

For ur renewal needs, filing of BIR forms and payments, dont hesitate to PM. Daghan kaayong salamat mga mamser.

06/12/2021

Going into business but don't know where to start in terms of licenses and other permit? We are here ready to serve. Free consultation here.

30/11/2021

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