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Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 21-2002Prescribes the manner by which all papers and correspondence for signature by the Acting Commissioner of Internal Revenue shall be preparedAug 22, 2002View
RMC No. 30-2002Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of ValenzuelaAug 20, 2002View
RMC No. 29-2002Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200101318052Aug 14, 2002View
RMC No. 28-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2002Aug 12, 2002View
RR No. 11-2002Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation processAug 8, 2002View
RMC No. 27-2002Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional casesAug 7, 2002View
RMC No. 26-2002Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2002Aug 7, 2002View
RMC No. 25-2002Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100024600Jul 30, 2002View
RMO No. 20-2002Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereofJul 29, 2002View
RMO No. 19-2002Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Jul 22, 2002View
RMO No. 18-2002Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer casesJul 22, 2002View
RMC No. 24-2002Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/PurchasesJul 22, 2002View
RR No. 10-2002Authorizes the imposition of a ceiling on entertainment, amusement and recreational expensesJul 18, 2002View
RMC No. 23-2002Notifies the loss of two (2) sets of unused BIR Form No. 1954-Certificate Authorizing Registration (transactions involving real and personal properties) with Serial Numbers CAR 200100002937 and CAR 200100002944Jul 18, 2002View
RMC No. 22-2002Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2002Jul 17, 2002View
RR No. 09-2002Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)Jul 5, 2002View
RMC No. 21-2002Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2002Jul 5, 2002View
RMO No. 17-2002Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for rulingJul 2, 2002View
RMO No. 16-2002Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002Jun 27, 2002View
RR No. 08-2002Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residentsJun 24, 2002View
RR No. 07-2002Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise TaxJun 24, 2002View
RMC No. 20-2002Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-paymentJun 21, 2002View
RMC No. 19-2002Circularizes the entry into force and applicability on income of the Convention between the Republic of the Philippines and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, and the Agreement between the Republic of the Philippines and the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on incomeJun 13, 2002View
RMO No. 15-2002Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax ratesJun 7, 2002View
RR No. 06-2002Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90Jun 5, 2002View