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Showing 4,408 issuances

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMC No. 14-2012	Revokes the Memoranda of Agreement entered into between the BIR and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone Authority	Apr 4, 2012	View
RMO No. 07-2012	Amends certain provisions of RMO No. 45-2011, which prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR	Apr 3, 2012	View
RMO No. 06-2012	Prescribes the policies and guidelines for the physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss in cases wherein the inventories, machineries or equipments applied for destruction or disposal are located outside the territorial jurisdiction of Large Taxpayers Office or Revenue District Office where the taxpayer is registered	Apr 3, 2012	View
RR No. 7-2012	Amends the consolidated Revenue Regulations on primary registration, updates and cancellation	Apr 2, 2012	View
RR No. 6-2012	Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities	Apr 2, 2012	View
RR No. 5-2012	Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997	Apr 2, 2012	View
RMO No. 05-2012	Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006	Mar 30, 2012	View
RR No. 4-2012	Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilities	Mar 28, 2012	View
RMO No. 04-2012	Amends RMO No. 1-2012 relative to the allocation of CY 2012 BIR collection goal by implementing office	Mar 28, 2012	View
RMO No. 03-2012	Reiterates the policies and guidelines relative to the acceptance of out-of-district Income Tax Returns for Calendar Year 2011 filed by certain government officials and employees	Mar 28, 2012	View
RMC No. 13-2012	Prescribes the BIR Priority Programs for CY 2012	Mar 28, 2012	View
RMC No. 12-2012	Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520	Mar 27, 2012	View
RMC No. 11-2012	Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions	Mar 22, 2012	View
RMC No. 10-2012	Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns	Mar 19, 2012	View
RMC No. 09-2012	Circularizes the full text of COA’s reply on the query re: recording of forfeited real properties which were lumped and assigned a single valuation in the National Government Books of the BIR	Mar 14, 2012	View
RMC No. 08-2012	Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR	Feb 29, 2012	View
RMC No. 07-2012	Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property	Feb 24, 2012	View
RR No. 3-2012	Prescribes the effectivity of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended	Feb 20, 2012	View
RR No. 2-2012	Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals	Feb 20, 2012	View
RR No. 1-2012	Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers	Feb 20, 2012	View
RMC No. 06-2012	Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009”	Feb 16, 2012	View
RMO No. 02-2012	Streamlines the reportorial requirements of the Taxpayer Assistance Service	Feb 14, 2012	View
RMC No. 05-2012	Notifies the loss of 20 unused pads of Accountable Form No. 51 – Official Receipt	Feb 6, 2012	View
RMC No. 04-2012	Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt	Jan 18, 2012	View
RMO No. 01-2012	Prescribes the allocation of the CY 2012 BIR collection goal by implementing office	Jan 12, 2012	View