BIR Library
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Showing 142 results: Memorandum Circulars on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 56-2007 | Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes” | Aug 30, 2007 | View |
| RMC No. 50-2007 | Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400 | Jul 30, 2007 | View |
| RMC No. 37-2007 | Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process | May 30, 2007 | View |
| RMC No. 36-2007 | Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone | May 30, 2007 | View |
| RMC No. 29-2007 | Publishes 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, 2007 | View |
| RMC No. 27-2007 | Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes" | Apr 16, 2007 | View |
| RMC No. 21-2007 | Prescribes the attachments to the Annual Income Tax Return to be filed by BOI, BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwards | Mar 20, 2007 | View |
| RMC No. 17-2007 | Publishes the full text of the Memorandum of Agreement between the Board of Investment (BOI), BOI-Autonomous Region of Muslim Mindanao and the Bureau of Internal Revenue executed on March 1, 2007 | Mar 16, 2007 | View |
| RMC No. 15-2007 | Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007 | Mar 14, 2007 | View |
| RMC No. 32-2005 | Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes | Jul 5, 2005 | View |
| RMC No. 11-2005 | Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005 | Mar 31, 2005 | View |
| RMC No. 52-2004 | Prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro Business Enterprises (BMBE) and the availment of tax incentives under the BMBE Act of 2002 | Aug 13, 2004 | View |
| RMC No. 40-2004 | Circularizes the full text of DOF Order No. 17-04 prescribing the guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax incentives under R.A. No. 9178. | Jul 1, 2004 | View |
| RMC No. 33-2004 | Prescribes the revised rules and regulations implementing R.A. No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998.". | Jun 8, 2004 | View |
| RMC No. 32-2003 | Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones | Jun 11, 2003 | View |
| RMC No. 31-2003 | Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction. | Jun 4, 2003 | View |
| RMC No. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |