EXPLORING THE TAXATION TREATMENT IN THE PHILIPPINES OF CROSS-BORDER SERVICES
Eric T. Dykimching and Christianne Grace F. Salonga The Bureau of Internal Revenue (BIR) issued on January 10, 2024, Revenue Memorandum Circular (RMC) No. 5-2024 (RMC 5-2024), establishing the guidelines for assessing the final withholding tax (FWT) and final withholding Value-Added Tax (VAT) of the business activities of non-resident foreign corporations (NRFCs) within Philippine jurisdiction. … Continue reading EXPLORING THE TAXATION TREATMENT IN THE PHILIPPINES OF CROSS-BORDER SERVICES
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