U&Iアドバイザリーサービス 株式会社

第10　フィリピン（アジア経済法令ニュース20-52）

2020.12.25

1. SECURITIES AND EXCHANGE COMMISSION
   MEMORANDUM CIRCULAR NO. 34, S. 2020
   DEFERRAL OF THE PHILIPPINE INTERPRETATIONS COMMITTEE QUESTION & ANWER (PIC Q&A) NO. 2018-12 AND IFRS INTERPRETATIONS COMMITTEE (IFRIC) AGENDA DECISION ON OVER TIME TRANSFER OF CONSTRUCTED GOODS [PHILIPPINE ACCOUNTING STANDARDS (PAS) 23-BORROWING COST] FOR REAL ESTATE INDUSTRY
   20.12.15付
2. INTER-AGENCY TASK FORCE FOR THE MANAGEMENT OF EMERGING INFECTIOUS DISEASES
   RESOLUTION NO. 89, S. 2020
   RECOMMENDATIONS RELATIVE TO THE MANAGEMENT OF THE CORONAVIRUS DISEASE 2019 (COVID-19) SITUATION
   20.12.17付
3. BUREAU OF INTERNAL REVENUE
   REVENUE REGULATIONS NO. 31-2020
   FURTHER AMENDING THE PERTINENT PROVISIONS OF REVENUE REGULATIONS (RR) NO. 11-2018, AS PREVIOUSLY AMENDED BY RR NO. 7-2019, SPECIFICALLY ON THE CRITERIA FOR IDENTIFYING THE TOP WITHHOLDING AGENTS
   20.12.18付／全国流通新聞において公布された日の15日後から施行
4. BUREAU OF INTERNAL REVENUE
   REVENUE REGULATIONS NO. 32-2020
   FURTHER AMENDMENTS TO REVENUE REGULATIONS NO. 4-2019, AS AMENDED, ON TAX AMNESTY ON DELINQUENCIES
   20.12.21付／全国流通新聞において公布された日から直ちに施行
5. BUREAU OF INTERNAL REVENUE
   REVENUE REGULATIONS NO. 33-2020
   AMENDMENTS TO REVENUE REGULATIONS NO. 21-2020 ON THE VOLUNTARY ASSESSMENT AND PAYMENT PROGRAM FOR TAXABLE YEAR 2018 UNDER CERTAIN CONDITIONS
   20.12.21付／全国流通新聞において公布された日から直ちに施行
6. BUREAU OF INTERNAL REVENUE
   REVENUE REGULATIONS NO. 34-2020
   PRESCRIBING THE GUILDINES AND PROCEDURES FOR THE SUBMISSION OF BIR FORM NO. 1709, TRANSFER PRICING DOCUMENTATION (TPD) AND OTHER SUPPORTING DOCUMENTS, AMENDING FOR THIS PURPOSE THE PERTINENT PROVISIONS OF REVENUE REGULATIONS (RR) NOS. 19-2020 AND 21-2002, AS AMENDED BY RR NO. 15-2010
   20.12.21付／全国流通新聞において公布された日から直ちに施行
7. INTER-AGENCY TASK FORCE FOR THE MANAGEMENT OF EMERGING INFECTIOUS DISEASES
   RESOLUTION NO. 90, S. 2020
   RECOMMENDATIONS RELATIVE TO THE MANAGEMENT OF THE CORONAVIRUS DISEASE 2019 (COVID-19) SITUATION
   20.12.22付
8. DEPARTMENT OF LABOR AND EMPLOYMENT
   LABOR ADVISORY NO. 34, S. 2020
   PAYMENT OF WAGES FOR THE REGULAR HOLIDAY ON JANUARY 1, 2021 (NEW YEAR’S DAY)
   20.12.23付