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. 73-98 | Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs. | Sep 30, 1998 | View |
| RMO No. 72-98 | Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8) | Sep 29, 1998 | View |
| RMO No. 71-98 | Clarifies the delineation of functions between the Enforcement Service and the Assessment Service | Sep 28, 1998 | View |
| RR No. 12-98 | Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners | Sep 25, 1998 | View |
| RMO No. 70-98 | Amends RMO NO. 14-98 by identifying the government officials designated as withholding agents | Sep 10, 1998 | View |
| RMO No. 69-98 | Prescribes the Implementation of interim measures in all ITS pilot RDOs relative to the issuance of Authority to Print Sales Invoices and Receipts and issuance of Audit Notices | Sep 8, 1998 | View |
| RMO No. 68-98 | Prescribes the implementation of Oplan Accounts Receivable as well as specifies the composition, duties and functions of the Task Force created for that purpose | Sep 4, 1998 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RR No. 08-98 | Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real property | Sep 2, 1998 | View |
| RMO No. 67-98 | Amends RMO No. 27-97 by clarifying the process in the maintenance of Codes Tables and defining further the roles and responsibilities of concerned offices | Aug 28, 1998 | View |
| RMO No. 66-98 | Prescribes the policies and procedures for the processing and monitoring of tax payments due from insurance companies | Aug 25, 1998 | View |
| RR No. 07-98 | Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax Credits | Aug 20, 1998 | View |
| RMO No. 65-98 | Prescribes the policies and guidelines on the use of the Security and Access Kit and the Security and Access Technical Handbook | Aug 18, 1998 | View |
| RR No. 06-98 | Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of payment | Jul 20, 1998 | View |
| RMO No. 64-98 | Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98 | Jul 14, 1998 | View |
| RMO No. 63-98 | Prescribes the use of BIR Form No. 1601 (formerly Form 1743W) in the remittance of taxes on fringe benefits in computerized and non-computerized RDOs | Jul 13, 1998 | View |
| RMO No. 62-98 | Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98 | Jul 13, 1998 | View |
| RMO No. 61-98 | Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior years | Jul 8, 1998 | View |
| RMO No. 60-98 | Prescribes the policies and procedures for the conduct of the annual search for Model Employee at the National and Regional Office levels | Jul 6, 1998 | View |
| RMO No. 59-98 | Suspends the tax audit of taxpayers until further notice from the Commissioner | Jul 6, 1998 | View |
| RR No. 05-98 | Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of Energy | Jul 1, 1998 | View |
| RR No. 04-98 | Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businesses | Jun 29, 1998 | View |
| RMO No. 58-98 | Prescribes the policies, guidelines and contest mechanics for the Search for 1998 BIR Tax Wizards | Jun 29, 1998 | View |
| RMO No. 57-98 | Prescribes the guidelines and procedures to ensure the availability of BIR Forms during mass rollout of the Integrated Tax System and Internal Administrative System | Jun 25, 1998 | View |
| RMO No. 56-98 | Amends RMO No. 22-98 relative to the preparation and monitoring of report on the number of registered taxpayers and stop-filers | Jun 25, 1998 | View |