BIR Library
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Showing 113 results: Memorandum Circulars on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 77-2015 | Clarifies the procedures in the processing of Estate Tax returns for agricultural properties covered by the Comprehensive Agrarian Reform Program | Dec 17, 2015 | View |
| RMC No. 36-2015 | Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines | Jun 29, 2015 | View |
| RMC No. 18-2015 | Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns | Apr 10, 2015 | View |
| RMC No. 14-2015 | Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR | Apr 6, 2015 | View |
| RMC No. 06-2015 | Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" | Jan 22, 2015 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 28-2014 | Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers | Apr 16, 2014 | View |
| RMC No. 11-2014 | Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013 | Feb 19, 2014 | View |
| RMC No. 30-2013 | Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon | Apr 8, 2013 | View |
| RMC No. 29-2013 | Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees | Apr 2, 2013 | View |
| RMC No. 74-2012 | Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxes | Nov 22, 2012 | View |
| RMC No. 68-2012 | Prescribes the guidelines on condonation of tax liabilities of local water districts | Nov 5, 2012 | View |
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | View |
| RMC No. 49-2012 | Announces 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 Union | Aug 28, 2012 | View |
| RMC No. 43-2012 | Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 | Aug 10, 2012 | View |
| RMC No. 31-2012 | Reiterates the policies and guidelines in the computation of penalties on dishonored checks | Jul 13, 2012 | View |
| RMC No. 23-2012 | Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof | May 8, 2012 | View |
| RMC No. 39-2011 | Imposes Value-Added Tax on Tollway Operators | Sep 5, 2011 | View |
| RMC No. 32-2010 | Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns | Apr 12, 2010 | View |
| RMC No. 21-2010 | Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensation | Mar 9, 2010 | View |
| RMC No. 51-2009 | Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons | Sep 16, 2009 | View |
| RMC No. 66-2008 | Prescribes the venue for the filing of tax returns and payment of internal revenue taxes of newly transferred taxpayers | Sep 25, 2008 | View |
| RMC No. 27-2008 | Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” | Mar 31, 2008 | View |
| RMC No. 17-2008 | Provides the list of municipalities and its class for uniform application of compromise penalties for criminal violations of the Tax Code | Feb 20, 2008 | View |
| RMC No. 89-2007 | Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon | Dec 18, 2007 | View |