BIR Library

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Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 35-2009Publishes the full text of National Budget Circular No. 519 entitled “Guidelines on the Release of Funds for FY 2009”Jun 29, 2009View
RMC No. 34-2009Publishes the full text of National Budget Circular No. 2005-520 entitled “Revised Rates of Representation and Transportation Allowances”Jun 29, 2009View
RMC No. 33-2009Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2009Jun 24, 2009View
RMC No. 32-2009Notifies the loss of one set of unused BIR Form No. 0421 – Tax Verification NoticeJun 23, 2009View
RMO No. 21-2009Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009Jun 18, 2009View
RMC No. 31-2009Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005Jun 16, 2009View
RMO No. 20-2009Creates the BIR Audit CommitteeJun 9, 2009View
RMO No. 19-2009Prescribes the 2009 Audit Program for Revenue District OfficesJun 4, 2009View
RMO No. 18-2009Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect theretoJun 3, 2009View
RMC No. 30-2009Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housingJun 3, 2009View
RMC No. 29-2009Clarifies certain issues relative to the processing of claims for tax credit/refundJun 3, 2009View
RMO No. 17-2009Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007  generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data ProgramMay 25, 2009View
RMC No. 28-2009Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the “2009 Search for Exemplary Revenue Employees from Luzon”May 15, 2009View
RMC No. 27-2009Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2009May 14, 2009View
RR No. 5-2009Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is locatedMay 13, 2009View
RMO No. 16-2009Prescribes the establishment of Taxpayer Service Area in BIR offices providing frontline taxpayer servicesMay 11, 2009View
RMO No. 15-2009Provides the guidelines for the revival of the "Handang Maglingkod" ProjectMay 11, 2009View
RMC No. 26-2009Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower Services relative to its request for exemption from the 2% creditable withholding tax on the sale of servicesMay 11, 2009View
RMC No. 25-2009Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008May 11, 2009View
RMC No. 24-2009Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138 on the issue of the imposition of Documentary Stamp Tax on pawn ticketsMay 8, 2009View
RMC No. 23-2009Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional OfficeMay 8, 2009View
RMO No. 14-2009Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009May 7, 2009View
RR No. 4-2009Amends the provisions of Section 24 of Revenue Regulations No. 3-2006 pertaining to the allocable share of the Philippine Health Insurance Corporation and the Department of Health in the annual incremental revenue under RA No. 9334May 6, 2009View
RMO No. 13-2009Prescribes an Office Audit Program in the Assessment Division of Revenue Regional OfficesMay 5, 2009View
RMC No. 22-2009Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectivelyMay 5, 2009View