{"id":91983,"date":"2024-04-15T18:52:00","date_gmt":"2024-04-15T10:52:00","guid":{"rendered":"https:\/\/www.grab.com\/ph\/?p=91983"},"modified":"2024-04-15T18:52:00","modified_gmt":"2024-04-15T10:52:00","slug":"withholding-tax-on-gross-remittances","status":"publish","type":"post","link":"https:\/\/www.grab.com\/ph\/merchant-featured-blog\/withholding-tax-on-gross-remittances\/","title":{"rendered":"Withholding Tax on Gross Remittances"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"91983\" class=\"elementor elementor-91983\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-899c0e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"899c0e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ef63dd\" data-id=\"3ef63dd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-121db56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"121db56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5a0405a\" data-id=\"5a0405a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cd88c7 elementor-widget elementor-widget-heading\" data-id=\"0cd88c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Navigation<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d454ea elementor-widget elementor-widget-heading\" data-id=\"1d454ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"#BG\">Jump to the Basic Guidelines<\/a><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a49adbc elementor-widget elementor-widget-heading\" data-id=\"a49adbc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"#Computation\">Jump to Computation<\/a><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-233c113 elementor-widget elementor-widget-heading\" data-id=\"233c113\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"#FAQs\">Jump to FAQs<\/a><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0826b6e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0826b6e\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-135f9fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"135f9fb\" data-element_type=\"section\" id=\"BG\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af7653c\" data-id=\"af7653c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f726505 elementor-widget elementor-widget-heading\" data-id=\"f726505\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hi Merchant-Partners!<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a6cedc elementor-widget elementor-widget-text-editor\" data-id=\"4a6cedc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>We just want touch base with some important info regarding the amended <a href=\"https:\/\/www.bir.gov.ph\/images\/bir_files\/internal_communications_1\/Full%20Text%20RR%202023\/RR%20No.%2016-2023%203.pdf\">\u00a0BIR Revenue Regulation 2-98 (under Revenue Regulations No. 16, 2023)<\/a>. You might be wondering what exactly is this regulation? This focuses on the withholding tax on gross remittances made by e-marketplace operators and digital financial services providers (DFSPs), such as GrabFood and\/or GrabMart, to sellers\/merchants.<\/p><p>According to the revenue regulation, starting<strong> April 15, 2024<\/strong>,<\/p><ol><li><strong>Credit withholding tax (CWT) of 1% on one-half of the gross remittances<\/strong> made by e-marketplace operators and DFSPs to sellers\/merchants for goods and services paid through the platform\/facility. <em>(ex: P5 for P1,000 to be remitted)<\/em><\/li><li>All <strong>online merchants must be BIR-registered<\/strong> on or before joining an e-marketplace platform.\u00a0<\/li><li>E-marketplace platforms shall <strong>require<\/strong> from their sellers\/merchants the <strong>submission of their BIR-issued Certificate of Registration (CoR) \/ BIR Form 2303 and Sworn Declaration<\/strong>, if applicable<\/li><li>Mobile payment service\/e-wallet used for customer payments must be for the account of the seller\/merchant\u2019s BIR-registered trade name (e.g. Customer pays to a restaurant\u2019s BIR-registered GCash account instead of the owner\u2019s GCash number)<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ef0e8f elementor-widget elementor-widget-image\" data-id=\"8ef0e8f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.youtube.com\/watch?v=n1yKswQ2xmc\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1184\" height=\"569\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776.jpg\" class=\"attachment-full size-full wp-image-92191\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776.jpg 1184w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776-250x120.jpg 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776-700x336.jpg 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776-768x369.jpg 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776-18x9.jpg 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15155508\/Group-18776-120x58.jpg 120w\" sizes=\"(max-width: 1184px) 100vw, 1184px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Grab Merchant - BIR Withholding Tax Basic Guidelines 2024<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5488471 elementor-widget elementor-widget-text-editor\" data-id=\"5488471\" data-element_type=\"widget\" id=\"Computation\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Here are the sample computations that you can follow. We split the examples for VAT in and VAT ex. Understanding these computations is key to ensure that you fully understood the regulation.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-525a758 elementor-widget elementor-widget-image\" data-id=\"525a758\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1420\" height=\"1170\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346.png\" class=\"attachment-full size-full wp-image-91992\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346.png 1420w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346-250x206.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346-700x577.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346-768x633.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346-15x12.png 15w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124321\/031824-MEX-BIR-Revenue-Regulation-Advisory_02-e1713156231346-120x99.png 120w\" sizes=\"(max-width: 1420px) 100vw, 1420px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e83c767 elementor-widget elementor-widget-text-editor\" data-id=\"e83c767\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>These given facts are your reference for the sample computations for VAT Inc. computation.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2632e11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2632e11\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-bbcd9ae\" data-id=\"bbcd9ae\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4c9509 elementor-widget elementor-widget-image\" data-id=\"d4c9509\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_03\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkxOTkzIiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMjQ1MDNcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8wMy5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1677\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03.png\" class=\"attachment-full size-full wp-image-91993\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03.png 2400w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-768x537.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-2048x1431.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15124503\/031824-MEX-BIR-Revenue-Regulation-Advisory_03-120x84.png 120w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3d6abb4\" data-id=\"3d6abb4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3ea675c elementor-widget elementor-widget-image\" data-id=\"3ea675c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_04\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDE3IiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMjU1MzJcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8wNC5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1677\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04.png\" class=\"attachment-full size-full wp-image-92017\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04.png 2400w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-768x537.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-2048x1431.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125532\/031824-MEX-BIR-Revenue-Regulation-Advisory_04-120x84.png 120w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d1d6afb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1d6afb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b02142d\" data-id=\"b02142d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff8febc elementor-widget elementor-widget-image\" data-id=\"ff8febc\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_05\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDE5IiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMjU2MDRcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8wNS5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1678\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05.png\" class=\"attachment-full size-full wp-image-92019\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05.png 2400w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-768x537.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-1536x1074.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-2048x1432.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125604\/031824-MEX-BIR-Revenue-Regulation-Advisory_05-120x84.png 120w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6b2b401\" data-id=\"6b2b401\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e07e90c elementor-widget elementor-widget-image\" data-id=\"e07e90c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_06\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDIxIiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMjU4NDdcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8wNi5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1677\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06.png\" class=\"attachment-full size-full wp-image-92021\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06.png 2400w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-768x537.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-2048x1431.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125847\/031824-MEX-BIR-Revenue-Regulation-Advisory_06-120x84.png 120w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8d560a elementor-widget elementor-widget-image\" data-id=\"c8d560a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1420\" height=\"1168\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452.png\" class=\"attachment-full size-full wp-image-92028\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452.png 1420w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452-250x206.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452-700x576.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452-768x632.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452-15x12.png 15w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15125934\/031824-MEX-BIR-Revenue-Regulation-Advisory_07-e1713157219452-120x99.png 120w\" sizes=\"(max-width: 1420px) 100vw, 1420px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5a724 elementor-widget elementor-widget-text-editor\" data-id=\"0b5a724\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>These given facts are your reference for the sample computations for non-VAT computation.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ec391fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec391fc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-48bc6a9\" data-id=\"48bc6a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6582c0d elementor-widget elementor-widget-image\" data-id=\"6582c0d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_08\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDMyIiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMzAxMjhcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8wOC5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2401\" height=\"1677\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08.png\" class=\"attachment-full size-full wp-image-92032\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08.png 2401w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-768x536.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-2048x1430.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130128\/031824-MEX-BIR-Revenue-Regulation-Advisory_08-120x84.png 120w\" sizes=\"(max-width: 2401px) 100vw, 2401px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9065d66\" data-id=\"9065d66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5446e8 elementor-widget elementor-widget-image\" data-id=\"d5446e8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_09\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDM2IiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMzAzMzlcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8wOS5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2401\" height=\"1677\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09.png\" class=\"attachment-full size-full wp-image-92036\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09.png 2401w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-768x536.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-2048x1430.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130339\/031824-MEX-BIR-Revenue-Regulation-Advisory_09-120x84.png 120w\" sizes=\"(max-width: 2401px) 100vw, 2401px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cceaf19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cceaf19\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d54223\" data-id=\"4d54223\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c14bdf elementor-widget elementor-widget-image\" data-id=\"4c14bdf\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_10\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDM3IiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMzA0MjJcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8xMC5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2401\" height=\"1678\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10.png\" class=\"attachment-full size-full wp-image-92037\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10.png 2401w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-768x537.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-2048x1431.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130422\/031824-MEX-BIR-Revenue-Regulation-Advisory_10-120x84.png 120w\" sizes=\"(max-width: 2401px) 100vw, 2401px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6d2243d\" data-id=\"6d2243d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46dd055 elementor-widget elementor-widget-image\" data-id=\"46dd055\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"031824 MEX BIR Revenue Regulation Advisory_11\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6IjkyMDM4IiwidXJsIjoiaHR0cHM6XC9cL2Fzc2V0cy5ncmFiLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvc2l0ZXNcLzEyXC8yMDI0XC8wNFwvMTUxMzA0MzhcLzAzMTgyNC1NRVgtQklSLVJldmVudWUtUmVndWxhdGlvbi1BZHZpc29yeV8xMS5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2401\" height=\"1677\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11.png\" class=\"attachment-full size-full wp-image-92038\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11.png 2401w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-250x175.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-700x489.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-768x536.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-1536x1073.png 1536w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-2048x1430.png 2048w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-18x12.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15130438\/031824-MEX-BIR-Revenue-Regulation-Advisory_11-120x84.png 120w\" sizes=\"(max-width: 2401px) 100vw, 2401px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c3c0e3 elementor-widget elementor-widget-toggle\" data-id=\"4c3c0e3\" data-element_type=\"widget\" id=\"FAQs\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h2 id=\"elementor-tab-title-7991\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7991\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">IMMEDIATE ACTION REQUIRED FROM MERCHANTS<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7991\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7991\"><p>To ensure compliance of merchants with the revised regulation,<strong> please submit<\/strong> the following requirements:<\/p><ol><li>Copy of<strong> Certificate of Registration (COR)<\/strong> of business with the BIR<\/li><li>Submit a <strong>BIR-issued Certificate of Registration (CoR) \/ BIR Form 2303 and Sworn Declaration<\/strong>, if total annual gross remittances does not exceed P500,000 (VAT ex) by <strong>March 15, 2024. <\/strong>based on legal entities.\u00a0<\/li><\/ol><p>Additionally, it is advisable to consult with your tax advisors to assess the impact of these changes on your operations and to determine the appropriate adjustments needed.\u00a0<\/p><p>For further details and clarification, we encourage you to refer to the amended <a href=\"https:\/\/www.bir.gov.ph\/images\/bir_files\/internal_communications_1\/Full%20Text%20RR%202023\/RR%20No.%2016-2023%203.pdf\">BIR Revenue Regulation 2-98<\/a> or seek guidance from the Bureau of Internal Revenue (BIR).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b09eb87 elementor-widget elementor-widget-toggle\" data-id=\"b09eb87\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h2 id=\"elementor-tab-title-1851\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1851\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">EXEMPTION &amp; CLARIFICATIONS<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1851\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1851\"><p><strong>Your business is exempted if you fall under the following categories:<\/strong><\/p><ul><li>Merchants who are duly exempted from or subject to a lower income tax rate<\/li><\/ul><p><strong>Gross remittances of P500,000 shall consist of the total amount of remittances received by an online merchant from ALL e-marketplace operators and DFSPs<\/strong><\/p><ul><li>If e-marketplace has monitored and determined that gross remittances in its platform has exceeded P500K any time of the year, the prescribed withholding tax shall be automatically deducted and imposed on subsequent remittances.<\/li><\/ul><p><em>&#8220;Gross remittance\u201d excludes: discounts, shipping fee, VAT, and fee for using e-marketplace platform<\/em><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8663a33 elementor-widget elementor-widget-toggle\" data-id=\"8663a33\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h2 id=\"elementor-tab-title-1401\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1401\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">WHAT ARE GRAB\u2019S RESPONSIBILITIES?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1401\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1401\"><p>Our team is dedicated to helping you through the process and ensure that all the required documents from your end will be submitted successfully.\u00a0<\/p><p>Here are the responsibilities mandated by the Revenue Regulation that we are required to fulfill.<\/p><ol><li><strong>Ensure all merchants are BIR-registered by requiring submission of COR<\/strong><ol type=\"a\"><li>Require merchants who are duly exempt from or subject to lower income tax rate to submit necessary certification\/s as proof of entitlement\u00a0<\/li><li>Require merchants to submit BIR-received SD. If they fail to submit, withholding tax shall be automatically deducted<\/li><\/ol><\/li><li><strong>Monitor the gross payments of buyers and deduct the withholding tax<\/strong> before remitting the same to the merchant<\/li><li><strong>Provide merchants the Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) <\/strong>within the prescribed period or upon request by merchant<\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b6f0b2 elementor-widget elementor-widget-toggle\" data-id=\"5b6f0b2\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h2 id=\"elementor-tab-title-9581\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9581\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">HOW TO SUBMIT THE REQUIREMENTS?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-9581\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-9581\"><h4>Here\u2019s the step-by-step guide on how you can easily submit the requirements that are requested:<\/h4><p><strong>STEP 1<\/strong>: Click <a href=\"https:\/\/help.grab.com\/merchant\/en-ph\/900005132123-I-want-to-submit-BIR-Form-2307-for-Preferred-Merchant\">here<\/a> to submit your requirements. Kindly fill out the form with your required information.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-92060 size-full\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131629\/cs1.png\" alt=\"\" width=\"670\" height=\"883\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131629\/cs1.png 670w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131629\/cs1-250x329.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131629\/cs1-9x12.png 9w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131629\/cs1-120x158.png 120w\" sizes=\"(max-width: 670px) 100vw, 670px\" \/><\/p><p><strong>STEP 2<\/strong>: Upload your documents (make sure to name your documents as <strong>Certificate of Registration (COR)<\/strong> , <strong>BIR Form 2303, and <\/strong><a href=\"https:\/\/www.bir.gov.ph\/images\/bir_files\/internal_communications_2\/RMCs\/2024%20RMCs\/RMC%20No.%208-2024%20Annex%20A.pdf\"><strong> Sworn Declaration<\/strong><\/a><strong>). <\/strong>Click \u201c<strong>Submit<\/strong>\u201d.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-92062 size-full\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131654\/cs2.png\" alt=\"\" width=\"619\" height=\"224\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131654\/cs2.png 619w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131654\/cs2-250x90.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131654\/cs2-18x7.png 18w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/12\/2024\/04\/15131654\/cs2-120x43.png 120w\" sizes=\"(max-width: 619px) 100vw, 619px\" \/><\/p><p style=\"padding-left: 40px\">Please expect your respective Account Managers to contact you to explain further. If you do not have assigned Account Manager, kindly visit our <a href=\"https:\/\/help.grab.com\/merchant\/en-ph\/\">Merchant Help Center<\/a> for Grab-specific inquiries or concerns.\u00a0<\/p><p style=\"padding-left: 40px\">Kindly wait for further announcement regarding the new process of the BIR 2307 release.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a887958 elementor-widget elementor-widget-toggle\" data-id=\"a887958\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h2 id=\"elementor-tab-title-1761\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1761\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">IS YOUR BUSINESS NOT YET BIR REGISTERED?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1761\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1761\"><p>Learn <a href=\"https:\/\/www.bir.gov.ph\/newbizreg\/\">how to register your business to BIR<\/a>.<\/p><p>To increase transparency and clarity, we will start displaying our rates as VAT-ex in future contracts. As such, a Grab Account Manager may reach out to you to discuss changes with your contract upon expiry.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d05e1a1 elementor-widget elementor-widget-toggle\" data-id=\"d05e1a1\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h2 id=\"elementor-tab-title-2181\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2181\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">WHEN TO RECEIVE THE BIR FORM 2307?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2181\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2181\"><p>At Grab, we are currently implementing a manual process for withholding tax deductions, which will occur bi-weekly.<\/p><p>\u00a0For example, for the period of April 15 to 30, the computation of withholding tax will be followed by the availability of BIR form 2307.\u00a0<\/p><p>This form will be made available 20 days after the end of the quarter, in accordance with BIR standards. <strong>Please note that during this transition period, we will issue the form on July 20th.<\/strong><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8a45c80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a45c80\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-33976f9\" data-id=\"33976f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e574de5 elementor-widget elementor-widget-heading\" data-id=\"e574de5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">IMPORTANT REMINDER <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b67127d elementor-widget elementor-widget-text-editor\" data-id=\"b67127d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Upon the implementation of the Manual Payment Adjustment on BIR Withholding Tax, you may raise disputes <strong>within<\/strong> <strong>7 days<\/strong> upon manual payment adjustment deduction.<\/p><p>Dispute requests beyond 7 days will not be accepted.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"Navigation Jump to the Basic Guidelines Jump to Computation Jump to FAQs Hi Merchant-Partners! We just want touch base with some important info regarding the amended \u00a0BIR Revenue Regulation 2-98 (under Revenue Regulations No. 16, 2023). You might be wondering what exactly is this regulation? This focuses on the withholding tax on gross remittances made [&hellip;]","protected":false},"author":1207,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[130,131,164,163],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts\/91983"}],"collection":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/users\/1207"}],"replies":[{"embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/comments?post=91983"}],"version-history":[{"count":86,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts\/91983\/revisions"}],"predecessor-version":[{"id":92198,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/posts\/91983\/revisions\/92198"}],"wp:attachment":[{"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/media?parent=91983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/categories?post=91983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.grab.com\/ph\/wp-json\/wp\/v2\/tags?post=91983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}