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Showing 46 results: Memorandum Circulars on Amnesty and relief

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 68-2012Prescribes the guidelines on condonation of tax liabilities of local water districtsNov 5, 2012View
RMC No. 49-2012Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La UnionAug 28, 2012View
RMC No. 29-2012Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of LimitationsJun 29, 2012View
RMC No. 28-2010Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose”Mar 23, 2010View
RMC No. 29-2008Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007Apr 3, 2008View
RMC No. 19-2008Circularizes the full text of “A Basic Guide on the Tax Amnesty Act of 2007” for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480Feb 26, 2008View
RMC No. 02-2008Circularizes the formats and contents of the Application for Abatement Program and the Termination Letter under Revenue Regulations No. 15-2007Jan 4, 2008View
RMC No. 90-2007Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007, which clarifies issues concerning the Tax Amnesty ProgramDec 18, 2007View
RMC No. 77-2007Clarifies certain issues relative to the Tax Amnesty Program contained in Revenue Memorandum Circular No. 69-2007Nov 20, 2007View
RMC No. 70-2007Clarifies the proper treatment of cases under administrative or judicial protest for amnesty tax purposesNov 8, 2007View
RMC No. 69-2007Provides basic questions and answers to clarify the issues concerning the Tax Amnesty Program under Republic Act No. 9480Nov 5, 2007View
RMC No. 55-2007Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007”Aug 28, 2007View
RMC No. 29-2007Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes”Apr 23, 2007View
RMC No. 24-2007Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007Mar 30, 2007View
RMC No. 11-2007Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government UnitsFeb 9, 2007View
RMC No. 07-2007Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007Jan 31, 2007View
RMC No. 05-2007Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers ServiceJan 23, 2007View
RMC No. 74-2006Further extends the deadline for availment of the one-time administrative abatement until January 31, 2007Dec 22, 2006View
RMC No. 66-2006Provides basic question and answers to clarify Revenue Regulations No. 15-2006 relative to the implementation of the BIR's Abatement ProgramNov 3, 2006View
RMC No. 63-2006Extends the deadline for the availment of the One-Time Administrative Abatement Program under RR No. 15-2006 until December 22, 2006Oct 27, 2006View
RMC No. 06-2005Circularizes the salient features of Supreme Court decision on waiver of the statute of limitations under the Tax CodeFeb 14, 2005View