BIR Library

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Showing 4,408 issuances

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 56-2013Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/RemittanceAug 22, 2013View
RMC No. 55-2013Reiterates taxpayers’ obligations in relation to online business transactionsAug 22, 2013View
RMC No. 54-2013Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoicesAug 15, 2013View
RMC No. 53-2013Clarifies the taxability of donations given to homeowners’ association of subdivisions and villagesAug 14, 2013View
RMC No. 52-2013Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersAug 12, 2013View
RMO No. 23-2013Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)Aug 8, 2013View
RMO No. 22-2013Amends RMO No. 9-2012 by including the Project Management and Implementation Service in its coverage for the placement of personnel pursuant to the approved NOSCA relative to the BIR Rationalization PlanJul 31, 2013View
RMO No. 21-2013Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposesJul 23, 2013View
RMO No. 20-2013Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedJul 22, 2013View
RMC No. 51-2013Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing RegistrationJul 22, 2013View
RMC No. 50-2013Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayersJul 18, 2013View
RR No. 12-2013Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income paymentsJul 12, 2013View
RMC No. 49-2013Circularizes the revocation of Certification Ruling issued under SN No. 391-2009Jul 10, 2013View
RMC No. 48-2013Issues tax compliance reminders to participants of the May 13, 2013 midterm electionsJul 8, 2013View
RMO No. 19-2013Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIRJul 5, 2013View
RMC No. 47-2013Notifies the loss of several accountable formsJul 1, 2013View
RMO No. 18-2013Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6Jun 28, 2013View
RMO No. 17-2013Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012Jun 27, 2013View
RMC No. 46-2013Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service CommissionJun 26, 2013View
RMO No. 16-2013Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax complianceJun 21, 2013View
RMC No. 45-2013Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official ReceiptJun 11, 2013View
RMC No. 44-2013Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersJun 11, 2013View
RR No. 11-2013Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filingJun 6, 2013View
RR No. 10-2013Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agentsJun 6, 2013View
RMO No. 15-2013Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers ServiceMay 28, 2013View