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Showing 113 results: Memorandum Circulars on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 49-2023 | Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith | May 5, 2023 | View |
| RMC No. 4-2023 | Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualified | Jan 10, 2023 | View |
| RMC No. 158-2022 | Clarifies the effect of non-submission of a cooperative of the Taxpayer Identification Number (TIN) of its members within six (6) months from issuance of its Certificate of Tax Exemption (CTE) pursuant to Item A3 of RMC No. 124-2020 and corresponding penalties to be imposed thereof | Dec 27, 2022 | View |
| RMC No. 123-2022 | Clarifies the provisions of Revenue Regulations No. 6-2022 relative to the removal of the five (5) – year validity period on receipts/invoices | Aug 31, 2022 | View |
| RMC No. 120-2022 | Prescribes additional guidelines and procedures on the manner of payment of penalty relative to violations incurred by Registered Business Enterprises in the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement for the period April 1, 2022 until September 12, 2022 | Aug 18, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMC No. 70-2022 | Circularizes Civil Service Commission Memorandum Circular No. 5, s. 2021 on the amendment to Omnibus Rules on Leave (CSC MC No. 41, s. 1998, as amended) | May 16, 2022 | View |
| RMC No. 67-2022 | Amends certain portions of RMC No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus | May 4, 2022 | View |
| RMC No. 54-2022 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2022-1, titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2022 under Executive Order No. 80, s. 2012 and Executive Order No. 201, s. 2016" | Apr 25, 2022 | View |
| RMC No. 45-2022 | Revises the requirements on the manner of remittance of penalties of 5% and 20% for early withdrawal of qualified contribution under Personal Equity and Retirement Account (PERA) Act of 2008 | Apr 13, 2022 | View |
| RMC No. 43-2022 | Prescribes the non-imposition of surcharge on amended tax returns | Apr 12, 2022 | View |
| RMC No. 42-2022 | Clarifies the deadline for filing of Annual Income Tax Returns for TY ending December 31, 2021; providing guidelines in the manner of filing and payment thereof; and non-imposition of surcharge on amended returns | Apr 12, 2022 | View |
| RMC No. 39-2022 | Prescribes the manner of payment of penalty relative to violations incurred by Registered Business Enterprises under the Information Technology-Business Process Management sector on the conditions prescribed regarding Work-From-Home arrangement | Apr 6, 2022 | View |
| RMC No. 3-2022 | Clarifies the preparation of assessment notices for compromise penalty | Jan 14, 2022 | View |
| RMC No. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” | Jul 15, 2021 | View |
| RMC No. 75-2021 | Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes | Jun 7, 2021 | View |
| RMC No. 21-2021 | Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law) | Feb 16, 2021 | View |
| RMC No. 5-2021 | Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems | Jan 8, 2021 | View |
| RMC No. 133-2020 | Allows manual filing of tax returns and manual payments of taxes due thereon during unavailability of the Electronic Filing and Payment System due to typhoon Rolly and Ulysess | Dec 11, 2020 | View |
| RMC No. 92-2020 | Further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020 | Sep 1, 2020 | View |
| RMC No. 75-2020 | Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020 | Jul 29, 2020 | View |
| RMC No. 69-2020 | Prescribes the revised procedures on the cancellation of Permit to Use (PTU) Cash Register Machines (CRM), Point-of-Sale (POS) Machines, and other similar sales machines generating receipts/invoices in compliance with Republic Act No. 11032 | Jul 13, 2020 | View |
| RMC No. 60-2020 | Notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR | Jun 10, 2020 | View |
| RMC No. 37-2020 | Addresses the concerns of taxpayers relative to the filing of tax returns and payment of taxes before the extended deadline | Apr 6, 2020 | View |
| RMC No. 94-2019 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019) | Sep 9, 2019 | View |