BIR Library
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Showing 92 results: BIR issuances under Tax Reform Act of 1997 (NIRC) (RA 8424)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 78-2010 | Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424 | Oct 14, 2010 | View |
| RMO No. 65-2010 | Modifies the Alphanumeric Tax Code for tax on amusement places | Jul 16, 2010 | View |
| RMC No. 57-2010 | Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007” | Jul 1, 2010 | View |
| RMO No. 60-2010 | Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators | Jun 29, 2010 | View |
| RMC No. 53-2010 | Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes” | Jun 25, 2010 | View |
| RMO No. 46-2010 | Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337 | May 21, 2010 | View |
| RMC No. 29-2010 | Publishes the full text of Republic Act No. 10021 entitled “An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Mar 25, 2010 | View |
| RMC No. 27-2010 | Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax” | Mar 22, 2010 | View |
| RMC No. 12-2010 | Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended | Feb 12, 2010 | View |
| RMC No. 63-2009 | Provides questions and answers on Creditable Withholding Tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009 | Nov 12, 2009 | View |
| RMC No. 56-2009 | Prescribes the use of the updated Government Money Payment Chart | Oct 5, 2009 | View |
| RR No. 10-2008 | Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns | Sep 24, 2008 | View |
| RMC No. 23-2008 | Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” | Mar 13, 2008 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMO No. 30-2005 | Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR | Dec 2, 2005 | View |
| RR No. 10-2005 | Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 | May 30, 2005 | View |
| RR No. 8-2005 | Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customers | May 10, 2005 | View |
| RR No. 6-2005 | Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collections | Mar 7, 2005 | View |
| RR No. 13-2004 | Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" | Dec 29, 2004 | View |
| RMC No. 62-2004 | Prescribes the use of the Government Expense Code | Oct 11, 2004 | View |
| RMO No. 35-2004 | Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program | Aug 9, 2004 | View |
| RR No. 07-2004 | Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax | May 21, 2004 | View |
| RMC No. 66-2003 | Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees. | Oct 16, 2003 | View |
| RMO No. 33-2003 | Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT) | Oct 9, 2003 | View |
| RMC No. 61-2003 | Prescribes additional information to be indicated in the VAT invoice/receipt. | Oct 8, 2003 | View |
