R-CoP
2026-09 PEMNA R-CoP Study Visit to the Philippines
WRITERAdmin HIT28 REGDATE2026-09-28
2026 PEMNA R-CoP Study Visit to the Philippines
September 28-30, 2026 | Quezon City, the Philippines
The 2026 PEMNA Revenue Community of Practice (R-CoP) Study Visit was held from September 28 to 30, 2026, in the Philippines, hosted by the Bureau of Internal Revenue (BIR). The three-day program brought together officials from the General Department of Taxation of Cambodia and the Philippine counterparts to exchange knowledge and experiences on tax dispute resolution. This marked the second PEMNA Study Visit of 2026 and the first under the Revenue CoP.
The program covered key aspects of the Philippine tax dispute resolution system, including tax assessment procedures, administrative remedies, judicial appeals, and compromise mechanisms. Participants also explored the role and jurisdiction of the Court of Tax Appeals (CTA) through presentations, case studies, and discussions with CTA representatives and legal officers. The study visit concluded with a roundtable discussion on challenges, lessons learned, and key takeaways, providing an opportunity for both countries to share practical insights and experiences in strengthening tax dispute resolution practices.
2026-09 R-COP SV AGENDA.pdf [197.9 KB]
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