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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

- Local Budget Memorandum No. 89

Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the FY 2021 and Prior Years' Collections of Excise Tax on Locally Manufactured Virginia-Type Cigarettes Under Republic Act (RA) No. 7171, and Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, as Amended by RA No. 10351, and as Further Amended by RA No. 11346, Chargeable Against the Allocations to Local Government Units (ALGU) Under the FY 2023 General Appropriations Act (GAA), RA No. 11936

Department of Budget and Management

Issued 2023-11-10 Filed 2023-11-29 ONAR 23-1161