Jul 042016
 

When the new Bureau of Internal Revenue (BIR) Commissioner, lawyer Cesar Dulay, formally assumed office on July 1, it appeared to many that he intended to make an impression. Wasting no time, the Commissioner took many by surprise with three new issuances. The three, released on Friday, consisted of two revenue memorandum circulars (RMC) — RMC Nos. 69-2016 and 70-2016, and one revenue memorandum order (RMO) — RMO No. 38-2016.

Jul 032016
 

(Last of 5 parts) In last week’s article, we listed down some of the changes introduced under the new Customs Modernization and Tariff Act (CMTA), particularly on the new rules relating to abandonment, period of storage in a Customs Bonded Warehouse, advance customs rulings, post clearance audit, record keeping requirements and penalties. In addition to the above, the CMTA also provides the following changes: