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. 70-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP) | Dec 15, 2005 | View |
| RMC No. 69-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2005 | Dec 12, 2005 | View |
| RMC No. 68-2005 | Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – September 2005 version | Dec 8, 2005 | View |
| RMO No. 30-2005 | Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR | Dec 2, 2005 | View |
| RMC No. 67-2005 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300048035 | Dec 2, 2005 | View |
| RMC No. 66-2005 | Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases | Nov 30, 2005 | View |
| RMC No. 65-2005 | Notifies the loss of duplicate to quintuplicate copies of an issued one (1) pad of BIR Form No. 2524 – Revenue Official Receipt | Nov 24, 2005 | View |
| RMO No. 29-2005 | Prescribes the guidelines and procedures in resolving issues on change in accounting period/type | Nov 22, 2005 | View |
| RMC No. 64-2005 | Prescribes the standard format of invoice structure for Taxis and Asian Utility Vehicles | Nov 18, 2005 | View |
| RR No. 19-2005 | Temporarily defers until further notice the implementation of RR No. 17-2005 relative to the implementation of the tax subsidy granted by the FIRB to the Bases Conversion Development Authority for the Subic-Clark-Tarlac Expressway Project | Nov 15, 2005 | View |
| RMC No. 63-2005 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005 | Nov 14, 2005 | View |
| RR No. 18-2005 | Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions | Nov 11, 2005 | View |
| RMO No. 28-2005 | Prescribes the policies and procedures relative to the preparation of all documents for approval and/or signature submitted to the Office of the Commissioner | Nov 8, 2005 | View |
| RMC No. 62-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayers | Nov 3, 2005 | View |
| RMC No. 61-2005 | Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industry | Oct 28, 2005 | View |
| RMC No. 60-2005 | Notifies the loss of one (1) piece of Tax Remittance Advice with Serial No. 558706 | Oct 25, 2005 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMO No. 26-2005 | Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners | Oct 21, 2005 | View |
| RMC No. 58-2005 | Clarifies the policy on the production of books, papers, documents and other pertinent data for Revenue Integrity Protection Service purposes | Oct 21, 2005 | View |
| RMC No. 57-2005 | Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005 | Oct 20, 2005 | View |
| RR No. 17-2005 | Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway Project | Oct 19, 2005 | View |
| RR No. 16-2005 | Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 | Oct 19, 2005 | View |
| RMC No. 56-2005 | Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock Exchange | Oct 19, 2005 | View |
| RMO No. 25-2005 | Instructs all BIR officers and personnel that only the Commissioner or his duly authorized representative/s shall have the authority to officially communicate and disseminate needed data and information, especially collection figures, to appropriate officers and agencies of the government and other third parties, including the press | Oct 18, 2005 | View |
