BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 50-2012 | Prescribes the issuance of Certificate of Tax Clearance to public transport operators as a pre-requisite for acceptance by the LTFRB of an application for approval of sale and transfer of a Certificate of Public Convenience | Aug 28, 2012 | View |
| RMC No. 49-2012 | Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La Union | Aug 28, 2012 | View |
| RMC No. 48-2012 | Enjoins participation to the celebration of the 23rd National Statistics Month in October 2012 | Aug 24, 2012 | View |
| RMC No. 47-2012 | Prescribes the guidelines in the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization Program | Aug 22, 2012 | View |
| RR No. 11-2012 | Amends certain provisions of RR No. 1-2011 | Aug 17, 2012 | View |
| RMC No. 46-2012 | Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA) | Aug 16, 2012 | View |
| RMC No. 45-2012 | Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt | Aug 16, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 43-2012 | Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 | Aug 10, 2012 | View |
| RMC No. 42-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati City | Aug 9, 2012 | View |
| RMC No. 41-2012 | Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices | Aug 9, 2012 | View |
| RMC No. 40-2012 | Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended | Aug 6, 2012 | View |
| RMC No. 39-2012 | Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award | Aug 6, 2012 | View |
| RMC No. 38-2012 | Provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010, implementing the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010" | Aug 6, 2012 | View |
| RMC No. 37-2012 | Clarifies Section 11 of Revenue Regulations No. 06-08 re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | Aug 6, 2012 | View |
| RMC No. 36-2012 | Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00 | Aug 6, 2012 | View |
| RMC No. 35-2012 | Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes | Aug 6, 2012 | View |
| RMC No. 34-2012 | Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the point of sale of airline tickets | Aug 1, 2012 | View |
| RMC No. 33-2012 | Notifies the loss of original copy from 1 set of unused BIR Form No. 2524 – Revenue Official Receipt | Jul 25, 2012 | View |
| RMC No. 32-2012 | Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" | Jul 16, 2012 | View |
| RMO No. 17-2012 | Further amends RMO No. 9-95, as amended, on the submission of BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections) | Jul 13, 2012 | View |
| RMC No. 31-2012 | Reiterates the policies and guidelines in the computation of penalties on dishonored checks | Jul 13, 2012 | View |
| RMC No. 30-2012 | Notifies the loss of several accountable forms | Jul 5, 2012 | View |
| RMC No. 29-2012 | Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of Limitations | Jun 29, 2012 | View |
| RMO No. 16-2012 | Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the rule | Jun 28, 2012 | View |
