Procedures for Filing Objection Letters Electronically

This edition reviews the procedures for electronic filing of objection letters through DGT online. In addition, the newsletter outlines the stipulation of all taxpayers that qualify as Article 23 and/or 26 Income Tax withholders required to prepare withholding slips and Periodic Income Tax Returns in the form of electronic documents. Further, there are new regulations concerning the addition of fish commodities as basic necessities that are not subject to VAT, the increased numbers of institutions that receive deductible alms or religious donations from gross income, as well as the accountability mechanism of government-borne taxes.

Contents

• Procedures for Electronic Filing of Objection Letters
• Stipulation of Article 23 and/or Article 26 Income Tax Withholders
• Additional Institutional Recipients of Deductible Alms or Religious Donations from Gross Income
• Changes in Types and Criteria of Basic Necessities Not Subject to VAT
• The Mechanism of Government-Borne Taxes to Address Covid-19