In this 2-hour self-directed webinar, our Speaker Atty. Willie B. Santiago will focus on the 2025 BIR Rulings published last December 2, 2025. Specifically, he will revisit the present position of the BIR on various issues raised and connect the same to year-end reminders.
1. Navigating the tax privileges of real property sector in connection with its economic & low-cost housing project; things to consider for year-end particularly on withholding tax support for taxable construction projects
2. Exemption from related taxes on transfer of club shares: conditions & limitations particularly on the processing of tax clearance
3. Invalidity of the official receipt/invoice printed pursuant to the Authority to Print; revisiting the new invoicing rules with the extended deadline for electronic invoicing for covered entities until December 31, 2026
4. Withholding of back taxes for income payments not subjected to withholding tax; new rules on withholding with the full onset of EOPT
5. FVAT & FWT imposition on technical services paid abroad, electronic transfer of software from non-resident foreign corporations to end user in the Philippines & new BIR Commissioner revisiting RMC 5-2024 with its possible revocation vis-à-vis draft RMC
6. Water district payment’s exemption from withholding tax vis-à-vis 2% Franchise Tax
7. Selling of shares lower than published rates, its consequences
8. Excise tax on imported boats for pleasure and imported beverages
9. What constitutes electronic platform subject to royalty tax and FVAT in the Philippines?
10. Homeowners’ Association claim of tax exemption, its basis towards successful Certificate of Tax Exemption
11. Taxability of franchise fee: When considered passive vs active income for withholding tax purposes?
12. CGT imposition on reconveyance of land; revisiting ordinary vs capital assets & year-end impact on withholding tax payments
13. BIR ruling on the cancellation of the BIR assessment, when possible and when not? Rules, guidelines, procedures, and documents to obtain Tax Clearance, Termination of BIR assessment, and Authority to Cancel Assessment (ATCA)
14. Prohibition for trustee to invest its retirement to the business of the employer; Revisiting the rules on retirement, deductibility, exemption & year-end tax reconciling items
15. What’s new on the BIR’s changing position on electric cooperatives claim of tax exemption vis-à-vis recent Court of Tax Appeals (CTA) decisions?
16. Extent of tax exemption of PAGCOR licensees & contractees
17. VAT liability exposures of religious and educational organizations for using their property to generate proceeds; new processes & guidelines in obtaining tax exemption
18. Domestic market enterprise transition to being regular tax: revisiting their present tax incentives under 2024 CREATE MORE vis-à-vis September 29, 2025 Supreme Court decision on Subic Bay Freeport Chamber of Commerce
19. Denied Certificate of Tax Exemption of Schools due to various forms of inurement prohibition
20. PEZA-registered supplier’s exposure to the 12% VAT imposition for granting 0% VAT sales to PEZA clients, if not qualified under the very strict 2021 CREATE Law limitations
21. BIR liability of various local government units (LGUs) on their proprietary activities such as lease of market stalls among others
22. Prohibition on soft copy of BIR Form 2307 presentation for refund and BIR assessment purposes
23. Donations to Government, Non-Government & Private Sectors: When fully and partially deductible, present rules and guidelines on the deductibility & non-deductibility of donations
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