BIR Library

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Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 07-2009Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 – Revenue Official ReceiptFeb 12, 2009View
RMO No. 04-2009Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returnsJan 30, 2009View
RMC No. 06-2009Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOsJan 28, 2009View
RMC No. 05-2009Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF – July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private CorporationsJan 27, 2009View
RMC No. 04-2009Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009Jan 26, 2009View
RMO No. 03-2009Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of businessJan 23, 2009View
RMC No. 03-2009Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2008Jan 23, 2009View
RMC No. 02-2009Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc.Jan 20, 2009View
RMC No. 01-2009Publishes the full text of Circular Letter No. 2008-9 entitled “Guidelines Implementing Administrative Order No. 228 and the President’s Directive dated May 31, 2008”Jan 16, 2009View
RMO No. 02-2009Re-institutionalizes the Management Committee and defines its functions and dutiesJan 7, 2009View
RMO No. 01-2009Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of re-enlisted large taxpayers to the Large Taxpayer ServiceJan 5, 2009View
RMC No. 83-2008Circularizes the new BIR Vision and Mission statementsDec 24, 2008View
RMC No. 82-2008Circularizes the procedures for registration of manual books of accountsDec 23, 2008View
RR No. 16-2008Implements the provisions of Section 34(L) of the Tax Code of 1997, as amended by RA No. 9504, on the Optional Standard Deduction allowed to individuals and corporations in computing their taxable incomeDec 18, 2008View
RMC No. 81-2008Publishes the full text of Administrative Order No. 239 entitled “Prohibiting the Use of Government Vehicles for Purposes Other Than Official Business, and for Other Purposes”Dec 18, 2008View
RMC No. 80-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2008Dec 17, 2008View
RMC No. 79-2008Notifies the loss of duplicate copy from one (1) set of unused BIR Form No. 0421 – Tax Verification NoticeDec 12, 2008View
RMO No. 36-2008Amends certain provisions of RMO No. 32-2007 relative to the handling of 2006 Letter Notices generated thru Reconciliation of Listing for Enforcement System and Third Party Matching-Bureau of Customs data programDec 11, 2008View
RR No. 15-2008Prescribes the manner of computing the incremental revenue to be used as basis of the 15% share of the beneficiary provinces producing burley and native tobacco in the Excise Tax collection from tobacco products under R.A. No. 8240Dec 10, 2008View
RMC No. 78-2008Publishes the full text of Circular 02-2008 entitled “Clarification on the Role of the Special Allotment Release Order in the Procurement Process”Dec 9, 2008View
RR No. 14-2008Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporationsDec 8, 2008View
RMC No. 77-2008Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposesDec 3, 2008View
RMC No. 76-2008Recognizes the construction agent for the construction or renovation of official buildings or properties of the U.S. Embassy and amends RMC No. 31-2006Nov 24, 2008View
RMC No. 75-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2008Nov 21, 2008View
RMO No. 35-2008Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003Nov 14, 2008View