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 |
|---|---|---|---|
| RR No. 8-2008 | Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts Tax | Aug 29, 2008 | View |
| RMC No. 61-2008 | Encourages participation to the celebration of the 19th National Statistics Month in October 2008 | Aug 29, 2008 | View |
| RMC No. 60-2008 | Notifies the loss of several Revenue Official Receipts-BIR Form No. 2524 | Aug 28, 2008 | View |
| RMC No. 59-2008 | Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Aug 27, 2008 | View |
| RMC No. 58-2008 | Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes | Aug 27, 2008 | View |
| RMC No. 57-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 2524 – Revenue Official Receipt | Aug 21, 2008 | View |
| RMC No. 56-2008 | Clarifies the procedure on the handling of taxpayer’s application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes | Aug 20, 2008 | View |
| RMC No. 55-2008 | Provides the deadline of corporate taxpayers for the filing of 2nd Quarter Income Tax return and clarifies the procedure in the filing of tax returns, among others | Aug 15, 2008 | View |
| RMC No. 54-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2008 | Aug 11, 2008 | View |
| RMC No. 53-2008 | Notifies the loss of one (1) pad of unused Accountable Form No. 51 (AF51) | Aug 8, 2008 | View |
| RMC No. 52-2008 | Circularizes Memorandum Circular No. 04, s. 2005 entitled “Amendment to Policy No. 12 of CSC MC No. 3, s. 2001 and Clarification of the Functions and Responsibilities of the Personnel Selection Board” | Jul 30, 2008 | View |
| RMC No. 51-2008 | Circularizes Memorandum Circular No. 03, s. 2001 issued by the Civil Service Commission entitled “Revised Policies on Merit Promotion Plan” | Jul 30, 2008 | View |
| RMC No. 50-2008 | Notifies the loss of triplicate copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 012832 | Jul 30, 2008 | View |
| RMC No. 49-2008 | Clarifies the composition of the National Evaluation Board as contemplated in Section 204 of the Tax Code of 1997 | Jul 25, 2008 | View |
| RMC No. 48-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2008 | Jul 24, 2008 | View |
| RMO No. 27-2008 | Amends RMO No. 20-2007 to synchronize procedures prescribed therein with requirements under RR No. 30-2002, as amended by RR No. 8-2004, relative to the exercise of the compromise power of the BIR | Jul 18, 2008 | View |
| RMO No. 26-2008 | Adjusts the allocation of the CY 2008 BIR collection goal by implementing office affected by data updates, among others | Jun 20, 2008 | View |
| RMO No. 14-2008 | Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines | Jun 20, 2008 | View |
| RMC No. 47-2008 | Prescribes the procedures in handling taxpayers’ request for transfer of registration | Jun 20, 2008 | View |
| RMC No. 46-2008 | Provides basic questions and answers to clarify issues concerning common carriers by air and their agents relative to the revenue and receipt from transport of passengers, goods/cargoes and mail and from excess baggage | Jun 20, 2008 | View |
| RMC No. 45-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2008 | Jun 18, 2008 | View |
| RMO No. 25-2008 | Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers | Jun 17, 2008 | View |
| RMO No. 24-2008 | Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR | Jun 11, 2008 | View |
| RMO No. 23-2008 | Streamlines the priority projects under the Tax Reform Agenda | Jun 11, 2008 | View |
| RMO No. 22-2008 | Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Jun 10, 2008 | View |
