The Philippines Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 5-2023 of 13 January 2023, which provides transitory provisions for the implementation of the quarterly filing of VAT returns starting 1 January 2023, pursuant to Section 114(A) of the NIRC of 1997 (Tax Code), as amended by the Tax Reform for Acceleration and Inclusion (TRAIN) Act (TRAIN Law). From 1 Ja…