One of the key reforms under Create More, as implemented by Revenue Regulations (RR) 10-2025 and Revenue Memorandum Circular 37-2025, is the shift from requiring original documents to allowing the ...

Explore key GST rulings from May 2025, covering ITC denial, SCN challenges, involuntary payments, cross-examination rights, SCN validity, penalty for e-way bill errors, and condonation of delay in ...

In some cases, you may be exempt from registering. This includes: Having no employees: if you’re not hiring or paying anyone through PAYE (for example, you’re a sole trader without staff), you don’t ...