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. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |
| RMC No. 29-2003 | Prescribes the guidelines for the filing of monthly Value-Added Tax return for the month of April, 2003 by banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 20, 2003 | View |
| RMC No. 28-2003 | Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 19, 2003 | View |
| RR No. 18-2003 | Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles | May 15, 2003 | View |
| RMO No. 15-2003 | Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax | May 15, 2003 | View |
| RMC No. 27-2003 | Notifies the loss of five (5) copies of Tax Credit Certificates (TCCs) issued to Technology Electronics Assembly and Management (TEAM) Pacific Corporation | May 15, 2003 | View |
| RMC No. 26-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2003 | May 8, 2003 | View |
| RMC No. 25-2003 | Notifies the loss of four (4) sets of unused BIR Form No. 0421 – Tax Verification Notice | May 7, 2003 | View |
| RR No. 17-2003 | Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax | May 6, 2003 | View |
| RMO No. 14-2003 | Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District Offices | Apr 30, 2003 | View |
| RMC No. 24-2003 | Notifies the missing of one (1) original copy of unused BIR Form No. 0421 – Tax Verification Notice with Serial Number TVN200200204486 | Apr 30, 2003 | View |
| RMC No. 23-2003 | Clarifies certain issues relative to imposition of VAT on services of stock, real estate, commercial, customs and immigration brokers beginning January 1, 2003 | Apr 30, 2003 | View |
| RR No. 16-2003 | Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores" | Apr 29, 2003 | View |
| RMO No. 13-2003 | Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices | Apr 28, 2003 | View |
| RMC No. 22-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100009927 | Apr 28, 2003 | View |
| RMC No. 21-2003 | Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100156681 | Apr 28, 2003 | View |
| RMC No. 20-2003 | Notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial Number CAR200100004436 | Apr 28, 2003 | View |
| RMC No. 19-2003 | Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies | Apr 25, 2003 | View |
| RMO No. 12-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations | Apr 24, 2003 | View |
| RMC No. 18-2003 | Notifies the loss of unused 1 set of BIR Form No. 2321 – Tax Debit Memo with serial number 026551 | Apr 21, 2003 | View |
| RR No. 15-2003 | Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns | Apr 16, 2003 | View |
| RMC No. 17-2003 | Grants taxpayers with accounting period ended December 31, 2002 an extension of time to file their Income Tax returns up to April 21, 2003 | Apr 16, 2003 | View |
| RR No. 14-2003 | Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax | Apr 3, 2003 | View |
| RMO No. 11-2003 | Designates the signatories relative to the BIR Revenue Mobilization Enhancement Program | Apr 2, 2003 | View |
| RMO No. 10-2003 | Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge | Apr 2, 2003 | View |
