BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 1-2019 | Prescribes the policies and procedures in the annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST) | Jan 3, 2019 | View |
| RMO No. 48-2018 | Prescribes additional cases to be covered by Tax Verification Notice | Nov 5, 2018 | View |
| RMO No. 47-2018 | Terminates the preparation and submission of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form No. W7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form No. W8) | Oct 26, 2018 | View |
| RR No. 22-2018 | Further amends Section 10 of Revenue Regulations (RR) No. 10-2010, as last amended by RR No. 10-2018, relative to "Notice to Taxpayers" | Oct 17, 2018 | View |
| RMO No. 46-2018 | Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398 | Oct 11, 2018 | View |
| RMO No. 45-2018 | Prescribes the guidelines in the preparation and submission by concerned BIR offices of Freedom of Information Reports | Oct 2, 2018 | View |
| RMO No. 43-2018 | Prescribes the guidelines and procedures in the filing and submission of Statement of Assets, Liabilities and Net Worth (SALN) and the establishment of Review and Compliance Committee (RCC) per office and Overall RCC of the BIR | Sep 28, 2018 | View |
| RMC No. 80-2018 | Publishes the full text of the Government Quality Management Committee Memorandum Circular No. 2018-1, entitled "Guidelines on the Validation of the ISO 9001:2015 Quality Management System Certification as a Requirement for the Grant of the FY 2018 Performance-Based Bonus" | Sep 7, 2018 | View |
| RMC No. 76-2018 | Notifies the loss of several BIR Accountable Forms | Sep 6, 2018 | View |
| RMC No. 75-2018 | Highlights the mandatory statutory requirement and function of a Letter of Authority | Sep 5, 2018 | View |
| RMO No. 39-2018 | Amends RMO No. 25-2018 relative to the composition of the Regional Inspection Committee | Sep 3, 2018 | View |
| RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |
| RMO No. 34-2018 | Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office audit | Jul 27, 2018 | View |
| RMO No. 33-2018 | Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) | Jul 12, 2018 | View |
| RMO No. 32-2018 | Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions | Jul 11, 2018 | View |
| RMC No. 59-2018 | Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018" | Jul 3, 2018 | View |
| RMC No. 47-2018 | Circularizes the revised format of reports required to be submitted by the Revenue Regions to the Internal Affairs Service | Jun 6, 2018 | View |
| RMC No. 40-2018 | Institutionalizes the BIR Social Media Fan Pages/Profiles | May 24, 2018 | View |
| RMO No. 20-2018 | Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversion | May 3, 2018 | View |
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMC No. 15-2018 | Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District Offices | Mar 5, 2018 | View |
| RMO No. 12-2018 | Prescribes the BIR Operational Key Performance Indicators for CY 2018 | Mar 2, 2018 | View |
| RR No. 7-2018 | Amends certain sections of Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-13, relative to the due process requirement in the issuance of a deficiency tax assessment. | Jan 31, 2018 | View |
| RR No. 6-2018 | Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003 | Jan 19, 2018 | View |
| RMO No. 03-2018 | Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usage | Jan 16, 2018 | View |