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. 74-2004 | Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 | Dec 15, 2004 | View |
| RMO No. 49-2004 | Clarifies and reiterates the policies and guidelines on the proper crediting of collection of internal revenue taxes | Dec 10, 2004 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RR No. 10-2004 | Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004 | Nov 23, 2004 | View |
| RMC No. 72-2004 | Clarifies issues on the additional transactions subject to Creditable Withholding Tax | Nov 23, 2004 | View |
| RMC No. 71-2004 | Prescribes the mandatory availment of the Electronic Filing and Payment System and mandatory Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income Payees and Taxes Withheld | Nov 23, 2004 | View |
| RMC No. 70-2004 | Clarifies the proper determination of amount of Value-Added Tax on VAT invoices or VAT official receipts | Nov 23, 2004 | View |
| RMO No. 48-2004 | Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program | Nov 22, 2004 | View |
| RMC No. 69-2004 | Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privileges | Nov 22, 2004 | View |
| RMC No. 68-2004 | Cancels 3 sets of BIR Form No. 1954 – Certificate Authorizing Registration with Serial Numbers CAR200400168810, CAR200400168870 and CAR200400171264 | Nov 17, 2004 | View |
| RMC No. 67-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2004 | Nov 17, 2004 | View |
| RMC No. 66-2004 | Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400189045 | Nov 11, 2004 | View |
| RMO No. 47-2004 | Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations | Nov 4, 2004 | View |
| RMO No. 46-2004 | Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayers | Nov 3, 2004 | View |
| RMO No. 45-2004 | Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification Drive | Oct 26, 2004 | View |
| RMC No. 65-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300160753 | Oct 21, 2004 | View |
| RMC No. 64-2004 | Notifies the loss of 2 sets of unissued/filled-up BIR Form No. 1954-Certificate Authorizing Registration with Serial Nos. CAR200400073506 and CAR200400073676 | Oct 21, 2004 | View |
| RMC No. 63-2004 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2004 | Oct 14, 2004 | View |
| RMO No. 44-2004 | Prescribes the use of revised Access Request Forms | Oct 13, 2004 | View |
| RMO No. 43-2004 | Modifies BIR Form Nos. 1253 – General Control Ledger; 1245 – Monthly List of Transfer-In Accounts; 1246 – Monthly List of Transfer-Out Accounts; 1247 – Monthly List of Accounts Cancelled by ATCA; 1248 – Monthly List of Accounts Paid | Oct 12, 2004 | View |
| RMC No. 62-2004 | Prescribes the use of the Government Expense Code | Oct 11, 2004 | View |
| RMC No. 61-2004 | Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200400093102 | Oct 1, 2004 | View |
| RMC No. 60-2004 | Clarifies the withholding of creditable Value-Added Tax by government offices on purchases of P1,000.00 and below | Sep 23, 2004 | View |
| RMC No. 59-2004 | Circularizes the Department of Budget and Management and Department of Education Joint Circular No. 2004-1 implementing the direct release of funds to the Regional Offices and implementing units (Division/High School) | Sep 23, 2004 | View |
| RMC No. 58-2004 | Notifies the loss of 1 duplicate copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400131805 | Sep 16, 2004 | View |