BIR Rules on Large Taxpayers Criteria and Filing

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BIR REGULATIONS NO. 1-98: BIR Rules on Large Taxpayers Criteria & Filing

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Title Source: Supreme Court: BIR Rules on Large Taxpayers Criteria and Filing

Law: Bir Regulations No. 1-98

Decision Date: Apr 8, 1998

BIR Regulations No. 1-98 redefines "Large Taxpayers," expands their classification criteria to 1,500 entities, and establishes specific guidelines for the filing and payment of taxes to enhance revenue collection efficiency.

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