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  • Philippines Transfer Pricing Guidelines

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    Eumell Alexis Pale
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    The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 26-2008 to provide interim transfer pricing guidelines until the finalization of revised Revenue Regulations on Transfer Pricing. The circular notifies officials that in the interim period until the new Regulations are issued, the BIR will adhere to the principles and guidelines of the OECD Transfer Pricing Guidelines to resolve any transfer pricing concerns or issues. All revenue officers are instructed to widely publicize the contents of the circular.

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    BIR Interim Transfer Pricing, Taxation, Transfer pricing

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    Spdf_RMC 26-08 Interim Transfer Pricing Guidelines

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    The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 26-2008 to provide interim transfer pricing guidelines until the finalization of revised Revenue Regulations on Transfer Pricing. The circular notifies officials that in the interim period until the new Regulations are issued, the BIR will adhere to the principles and guidelines of the OECD Transfer Pricing Guidelines to resolve any transfer pricing concerns or issues. All revenue officers are instructed to widely publicize the contents of the circular.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    20 visualizzazioni1 pagina

    Philippines Transfer Pricing Guidelines

    Caricato da

    Eumell Alexis Pale
    The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 26-2008 to provide interim transfer pricing guidelines until the finalization of revised Revenue Regulations on Transfer Pricing. The circular notifies officials that in the interim period until the new Regulations are issued, the BIR will adhere to the principles and guidelines of the OECD Transfer Pricing Guidelines to resolve any transfer pricing concerns or issues. All revenue officers are instructed to widely publicize the contents of the circular.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 1

    REPUBLIC OF THE PHILIPPINES

    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE
    Quezon City


    March 24, 2008

    REVENUE MEMORANDUM CIRCULAR NO. 26 - 2008

    SUBJECT: Interim Transfer Pricing Guidelines

    TO : All Internal Revenue Offic ials, Employees, and Others Concerned.


    For the guidance and information of all internal revenue officials,
    employees and others concerned, please be notified that the Bureau of Internal
    Revenue (BIR) is revising the final draft of the Revenue Regulations on Transfer
    Pricing. In view of the upcoming tax filing season and in order to preclude any
    issue that may arise in the interim, the BIR, as a matter of policy subscribes to the
    OECD Transfer Pricing Guidelines.

    Accordingly, until the said Regulations are issued, any and all concerns
    shall be resolved in accordance with the principles laid down by the said
    guidelines.

    All revenue officers and employees are enjoined to give this Circular as
    wide a publicity as possible.


    (Original Signed)
    LILIAN B. HEFTI
    Commissioner of Internal Revenue






    cc: Secretary of Finance

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