Tax rules on jewelry and metallic minerals sales

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BIR REVENUE REGULATIONS NO. 5-2013: Tax rules on jewelry and metallic minerals sales

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Title Source: Supreme Court: Tax rules on jewelry and metallic minerals sales

Law: Bir Revenue Regulations No. 5-2013

Decision Date: Mar 21, 2013

BIR Revenue Regulations No. 5-2013 mandates advance payment of excise, value-added, and income taxes on the sale of jewelry, gold, and other metallic minerals to nonresident aliens and foreign corporations not engaged in business in the Philippines, aiming to curb tax evasion and enhance revenue collection.

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