Pennsylvania: Philadelphia DOR Issues Compiled Business Income and Receipts Tax (BIRT) Regulations

The Philadelphia Department of Revenue (DOR) Nov. 29 issued a compilation of the business income and receipts tax (BIRT) regulations for corporate income, individual income, and excise tax purposes. BIRT applies to vendors, retailers, manufacturers, and all other persons doing business in the city. The information includes: 1) tax rates, consolidated returns, and due dates for filing and payment of actual and estimated taxes; 2) tax on receipts; 3) allocation, computation, and apportionment of net income; and 4) job creation, “Green Roofs,” sustainable business, distressed business, and healthy beverages tax credits. [Phila. Dep’t of Revenue, Business Income & Receipts Tax ...