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“The submission of the schedules and inventory list that does not conform with the herein prescribed format shall be deemed not received by the concerned office of the BIR and shall be considered as grounds for the imposition of penalties under the Tax Code, as amended,” the circular said.

The new requirements provide for a format specifically for companies in the industries of retail, manufacturing, real estate and construction, but shall also be applicable to other companies not in these industries but are also maintaining inventories in their businesses. There might also be suit, suit of clothes, slack suit, and three piece suit.

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“It bears stressing that the data/information contained in the said schedules/lists should be reconciled with the amount declared in the financial statements and annual income-tax returns,” it added. This Team BTR photo contains business suit, well dressed person, suit, pants suit, pantsuit, dress suit, full dress, tailcoat, tail coat, tails, white tie, and white tie and tails. Hence, the addit ional reports or s chedules to be submitted and filed with the annual inventory list shall cover companies maintaining inventory of stock-in-trade, raw materials, goods in process, supp lies and other goods, such as manufacturing, wholesaling, distributing/r etailing sectors, including real-estate de alers/developers, service companies, construction companies, building contractors, etc.,” the circular said. “This circular aims to consistently apply the data requirements across different sectors with the peculiarity of the industry, where the taxpayers belong directing the volume of reporting. The new reporting requirements shall be in addition to the annual inventory list required to be reported to the Bureau of Internal Revenue (BIR) and should be submitted by September 30, 2015, and thereafter on every 30th day following the close of the taxable year. “This is in line with the bureau’s objective of implementing an expanded and improved landscape of accounting information reporting that seeks to provide reliable data and to maximize the quality and adequacy of such data for better monitoring and analysis,” the new circular said. Explorer Explorer Favoris EINHELL BT-CD Mode demploi.

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Téléchargement du manuel PDF de perceuses mixtes sans fil et autres manuels en ligne EINHELL tels que BT-CD. INTERNAL Revenue Commissioner Kim Jacinto-Henares has issued Revenue Memorandum Circular 57-2015 prescribing new reporting requirements of companies maintaining inventories of stock-in-trade, raw materials, goods and other supplies to track these inventories which are used in computing a company’s net income Consultez 72 pages en ligne ou téléchargez-les au format PDF (1 MB).