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 |
|---|---|---|---|
| RMO No. 27-2001 | Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies | Oct 25, 2001 | View |
| RMO No. 26-2001 | Amends the procedures in the review and reporting of tax fraud cases recommended for criminal prosecution | Oct 24, 2001 | View |
| RMO No. 25-2001 | Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent Banks | Oct 23, 2001 | View |
| RR No. 15-2001 | Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions | Oct 18, 2001 | View |
| RR No. 14-2001 | Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income | Oct 10, 2001 | View |
| RR No. 13-2001 | Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayers | Oct 10, 2001 | View |
| RMO No. 24-2001 | Revises the regional allocation of the BIR collection goal for CY 2001 which was reduced from P408,058 M to P388,058 M | Oct 9, 2001 | View |
| RMO No. 23-2001 | Creates new Alphanumeric Tax Codes of revenue sources for final withholding tax | Oct 8, 2001 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RMO No. 21-2001 | Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program | Sep 13, 2001 | View |
| RR No. 12-2001 | Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposes | Sep 10, 2001 | View |
| RR No. 11-2001 | Amends RR No. 1-68, as amended, otherwise known as the Private Retirement Benefit Plan Regulations | Sep 10, 2001 | View |
| RR No. 10-2001 | Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereof | Sep 10, 2001 | View |
| RMO No. 20-2001 | Creates new Alphanumeric Tax Code on taxes collected through the Voluntary Assessment Program | Sep 5, 2001 | View |
| RMO No. 19-2001 | Renames the Alphanumeric Tax Codes for PEZA registered enterprises | Aug 30, 2001 | View |
| RR No. 09-2001 | Regulates the electronic filing of tax returns and payment of taxes | Aug 16, 2001 | View |
| RR No. 08-2001 | Establishes the policies and procedures governing the availment of the Voluntary Assessment Program granting taxpayers the privilege of last priority in the audit and investigation of all internal revenue taxes for the taxable year ending December 31, 2000 and all prior years under certain conditions | Aug 1, 2001 | View |
| RR No. 07-2001 | Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities | Aug 1, 2001 | View |
| RR No. 06-2001 | Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others | Aug 1, 2001 | View |
| RR No. 05-2001 | Revokes the requirement for non-resident citizens, overseas contract workers and seamen to file information returns on income derived from sources outside the Philippines | Aug 1, 2001 | View |
| RMO No. 18-2001 | Renames the Alphanumeric Tax Codes (ATCs) for Percentage Tax on winnings and prizes withheld by race track operators | Jul 19, 2001 | View |
| RMO No. 17-2001 | Creates new Alphanumeric Tax Codes (ATCs) for marginal income earners and for other income earnings not otherwise classified as compensation or business income or income derived from the practice of profession | Jul 19, 2001 | View |
| RMO No. 16-2001 | Extends until December 31, 2002 the use of the Alphanumeric Tax Codes (ATCs) created pursuant to RMO No. 28-2000 for certain taxes due from the services of stock, real estate, commercial and immigration brokers | Jul 19, 2001 | View |
| RMO No. 15-2001 | Prescribes the policies, guidelines and procedures in the use of on-line electronic Documentary Stamp Tax (DST) metering machine | Jul 19, 2001 | View |
| RMO No. 14-2001 | Prescribes the guidelines and procedures in maintaining the records of accountabilities of revenue officers and employees on issued and transferred furniture, equipment, vehicle and other semi-expendable properties | Jul 11, 2001 | View |