BIR Library
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Showing 4,408 issuances
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 06-2003 | Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments | Feb 10, 2003 | View |
| RR No. 05-2003 | Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) | Feb 4, 2003 | View |
| RR No. 04-2003 | Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles | Jan 30, 2003 | View |
| RR No. 03-2003 | Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 | Jan 29, 2003 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RMO No. 01-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002 | Jan 17, 2003 | View |
| RMC No. 05-2003 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2002 | Jan 17, 2003 | View |
| RMC No. 04-2003 | Clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shall be the basis of the 2% Minimum Corporate Income Tax (MCIT) | Jan 15, 2003 | View |
| RMC No. 03-2003 | Prescribes the manner of accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) | Jan 13, 2003 | View |
| RMC No. 02-2003 | Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002 | Jan 9, 2003 | View |
| RR No. 01-2003 | Imposes Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 | Jan 7, 2003 | View |
| RMC No. 01-2003 | Provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners | Jan 3, 2003 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |
| RR No. 29-2002 | Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar | Dec 20, 2002 | View |
| RR No. 28-2002 | Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month | Dec 20, 2002 | View |
| RR No. 27-2002 | Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995" | Dec 19, 2002 | View |
| RR No. 26-2002 | Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification | Dec 19, 2002 | View |
| RMO No. 36-2002 | Establishes policies and procedures relative to the extraction/salvaging of reusable parts of obsolete/unserviceable Information Technology (IT) equipment | Dec 18, 2002 | View |
| RMC No. 56-2002 | Circularizes pertinent portions of C.T.A. Case No. 6166 relative to the taxability of Health Maintenance Organizations for VAT purposes. | Dec 18, 2002 | View |
| RR No. 25-2002 | Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income | Dec 16, 2002 | View |
| RR No. 24-2002 | Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration | Dec 16, 2002 | View |
| RMO No. 35-2002 | Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes | Dec 11, 2002 | View |
| RMC No. 55-2002 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2002 | Dec 11, 2002 | View |
| RMC No. 54-2002 | Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600. | Dec 11, 2002 | View |