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. 09-2006 | Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business | Feb 2, 2006 | View |
| RMC No. 08-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% | Feb 1, 2006 | View |
| RMO No. 05-2006 | Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders | Jan 31, 2006 | View |
| RMC No. 07-2006 | Publishes the full text of the memorandum issued by Executive Secretary Eduardo R. Ermita informing the Secretary of Finance that his recommendation to increase the Value-Added Tax rate from 10% to 12% effective February 1, 2006 has been approved by the President | Jan 31, 2006 | View |
| RMO No. 04-2006 | Prescribes the guidelines and procedures in the conduct of benchmarking and adapts/implements the performance benchmarking method in the Revenue District Offices | Jan 27, 2006 | View |
| RMC No. 06-2006 | Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005 | Jan 24, 2006 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 04-2006 | Prescribes the use of new forms in connection with the tax subsidy granted to the Bases Conversion Development Authority as well as the primary contractors and consultants, sub-contractors and suppliers, sub-subcontractors and sub-subsuppliers involved/participating in the Subic-Clark-Tarlac Expressway Project pursuant to Revenue Regulations No. 17-2005 | Jan 19, 2006 | View |
| RMC No. 03-2006 | Circularizes the required file structure in the submission of the Summary Alphalist of Withholding Agents of income payments subjected to Tax Withheld at Source as mandatory attachments to tax returns with claimed tax credits due to Creditable Withholding Tax at Source and of the Monthly Alphalist of Payees whose income received have been subjected to Withholding Tax in the remittance return filed by the withholding agent/payor of income payment | Jan 18, 2006 | View |
| RMO No. 03-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program | Jan 16, 2006 | View |
| RMO No. 02-2006 | Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products | Jan 16, 2006 | View |
| RMO No. 01-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments | Jan 12, 2006 | View |
| RMC No. 02-2006 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2005 | Jan 12, 2006 | View |
| RMC No. 01-2006 | Notifies the loss of the original copy from one (1) set of a used BIR Form No. 17.58 – Authority to Cancel Assessment with Serial No. ACA97-000014262 | Jan 10, 2006 | View |
| RR No. 3-2006 | Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative thereto | Jan 5, 2006 | View |
| RR No. 2-2006 | Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments | Jan 5, 2006 | View |
| RR No. 1-2006 | Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earners | Jan 5, 2006 | View |
| RMC No. 76-2005 | Notifies the burning of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt | Dec 29, 2005 | View |
| RMC No. 75-2005 | Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200500569027 | Dec 29, 2005 | View |
| RMC No. 74-2005 | Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006 | Dec 28, 2005 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RMO No. 31-2005 | Prescribes the manner by which all papers and correspondence for signature by Commissioner Jose Mario C. Buñag shall be prepared | Dec 16, 2005 | View |
| RMC No. 71-2005 | Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 | Dec 16, 2005 | View |