Latest BIR Updates on De Minimis, Substituted Filing and PERA
With BIR RDO 50 revenue officers Mary Cris Balasta and Leonie Mae Manlutac. The new de minimis ceilings under RR 29-2025, who qualifies for substituted filing, how the signed Forms 2316 are submitted, and the additional 50% deduction for employers who contribute to their employees' PERA under CMEPA.
