Posts tagged “bir”
4 articles found
De Minimis Benefits in the Philippines: Complete Guide to RR No. 29-2025 (2026 Update)
Updated de minimis benefit ceilings under BIR Revenue Regulation No. 29-2025 — all 11 categories, old vs. new limits, the P90,000 tax-exempt pool, computation examples, and payroll compliance requirements for Philippine employers.
Fringe Benefit Tax Philippines 2026: Complete Employer Guide (FBT Computation & Filing)
Complete guide to Fringe Benefit Tax (FBT) in the Philippines for 2026. Learn who pays FBT, the 35% grossed-up formula, which benefits are taxable or exempt, and how to file BIR Form 1603 quarterly.
Taxable vs Non-Taxable Compensation in the Philippines: Complete Guide 2026
Understand exactly which parts of employee compensation are taxable and which are exempt from income tax in the Philippines — covering the TRAIN Law, de minimis benefits, the P90,000 pool, MWE exemption, and proper BIR classification for 2026.
How to File BIR 1601-C Monthly Withholding Tax Return
BIR Form 1601-C is the monthly withholding tax return on compensation. Due by the 10th (eFPS) or 15th (manual) of the following month. File via eFPS or eBIR Forms.