The Philippines Bureau of Internal Revenue has published Revenue Regulations No. 5-2019, which provides for the implementation of the tax incentives provided as part of the Philippine Green Jobs Act of 2016. This includes that a qualified business enterprise shall be entitled to a special deduction from taxable income equivalent to 50% of the total expenses for qualified skills training and research development expenses subject to the following conditions: That the deduction shall be availed of in the taxable year in which the expenses have been paid or incurred; That the taxpayer can substantiate the deduction with sufficient evidence, such...