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Revenue Regulations Revenue Regulations No. 13-2023

Prescribing Policies and Guidelines for the Optional VAT-Registration of Registered Business Enterprises Classified as Domestic Market Enterprise Under the Five Percent (5%) Tax on Gross Income Earned in Lieu of All Taxes Regime During the Transitory Period Pursuant to Rule 18, Section 5 of the Amended Implementing Rules and Regulations of Republic Act No. 11534 or the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act"

Bureau of Internal Revenue

Issued 2023-11-10 Filed 2024-01-03 ONAR 24-0021

Revenue Memorandum Circulars Revenue Memorandum Circular No. 115-2023

The Classification of Costs Associated on Franchises, Concessions, Licenses, Rights, Operations Agreements or Similar Arrangements Granted by the Government to Operate a Public Service, Including Public Utility as an Administrative Cost Instead of "Direct Cost of Services", for Purposes of Computing the Gross Income to Determine the Optional Standard Deduction (OSD) Under Section 34(L) of the Tax Code of 1997, as Amended by Section 3 of Republic Act No. 9504

Bureau of Internal Revenue

Issued 2023-10-27 Filed 2024-01-03 ONAR 21-0021