bir 77

The bir 77 is the Bureau of Internal Revenue’s official publication that covers news and information regarding various tax-related topics. Published every month, the bir 77 is an important tool for taxpayers in their pursuit of tax compliance.

BIR Reminder: In the interest of safety, it is hereby advised that any person who has not secured an International Carriers Special Certificate (ICSC) and/or who has not been assigned a TIN should register online via ORUS and upload documents therein. The BIR will only issue ICSC to new applicants upon submission of all required documents.

In p-type quantum wells, the spin relaxation due to the Bir 77-Aronov-Pikus mechanism is much smaller than that due to the D'yakonov-Perel mechanism at low temperature but it becomes comparable to each other at higher temperatures, especially when the hole density and width of the quantum well are large enough.

Using a hose and nozzle to rinse out the inside of storage tanks after cleaning is an effective way of preventing water sludge from forming in the tank. However, it is not advisable to use hot water because this can cause the tank to crack or leak.

Taxpayers importing goods into the Philippines should be aware that they must file the requisite documentary stamp tax (BT) returns and pay the applicable taxes even if they have no taxable sales or zero (0) balance in their books of account. They should also pay the 5% consolidated excise tax (CET) on their imported goods.

All outlet valves to and from storage tanks for finished products at a refinery, manufacturing plant or bonded terminal should be sealed after each day’s operation. They should be opened and unsealed only by authorized personnel from the refinery, manufacturer or bonded terminal.