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6 matching records · 1,352 in the collection
Showing 6 on page 1 · DOC · Tax credits & incentives
RMO 25 Annex B - Delinquency Verification Certificate
To certify, in support of income tax credit/refund claims pursuant to Section 76(C), in relation to Section 204(C), of the National Internal Revenue Code of 1997, as amended, wheth…
Annex G BIR ePERAv1.1 UsersManual Sep2021
To serve as the primary reference guide for users of the BIR's ePERA system, documenting prerequisites, user roles, and processes such as report compliance and PERA tax credit proc…
Annex E BIR Form No. 2338
To certify, under penalties of perjury, the aggregate amount of Qualified PERA Contributions (QPC) made by employees and the employer for the year, together with the employer's all…
Annex F BIR Form No. 1942
Provides the official BIR form (BIR Form No. 1942, July 2016) by which a PERA Administrator applies for a Tax Credit Certificate (TCC) covering a 5% tax credit on aggregate qualifi…
JAO No. 1-2025
To prescribe the process and guidelines for availing the tax exemption on donations made to the National Dairy Authority (NDA), in accordance with the Tax Code and as mandated by R…
RMO 27 Annex B - Delinquency Verification Certificate
To provide the standard BIR “Delinquency Verification Certificate” certifying whether a taxpayer has delinquent tax liabilities, for use in connection with tax credit/refund claims…