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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 60-2016Prescribes the guidelines on the compliance on the grant of the FY 2016 Performance-Based Bonus requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2016-01Oct 28, 2016View
RMO No. 59-2016Prescribes the policies on the conduct of issue-based audit under the VAT Audit ProgramSep 21, 2016View
RMO No. 57-2016Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) ProgramSep 5, 2016View
RMO No. 56-2016Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)Sep 2, 2016View
RMO No. 54-2016Creates a Special Disciplinary Committee for purposes of investigation of Revenue Officers relative to questionable tax audits and investigations and other mattersSep 1, 2016View
RMC No. 91-2016Lifts the suspension of tax audit of the BIRSep 1, 2016View
RMC No. 89-2016Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) casesAug 23, 2016View
RMC No. 85-2016Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016Aug 12, 2016View
RMO No. 46-2016Directs all internal revenue officers and others concerned that all advisories, revenue actions/decisions and policy statements that substantially affect the basic rights and remedies of the taxpayer relative to the assessment and collection of taxes shall not be posted in the BIR Website or released to the print and broadcast media without the prior approval of the Commissioner of Internal RevenueAug 8, 2016View
RMC No. 75-2016Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016Jul 18, 2016View
RMO No. 38-2016Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of propertiesJul 1, 2016View
RMC No. 70-2016Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016Jul 1, 2016View
RMO No. 32-2016Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs brokerJun 29, 2016View
RMO No. 27-2016Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earnersJun 23, 2016View
RMO No. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RMO No. 25-2016Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 14, 2016View
RMO No. 24-2016Prescribes the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 8, 2016View
RR No. 5-2016Amends Revenue Regulations No. 15-2012 by providing additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoicesJun 1, 2016View
RMO No. 22-2016Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 1, 2016View
RMO No. 17-2016Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001May 5, 2016View
RMO No. 14-2016Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amendedApr 18, 2016View
RMC No. 24-2016Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutionsFeb 24, 2016View
RMC No. 16-2016Notifies the loss of 2 sets of a used but unissued BIR Form No. 0421 – Tax Verification NoticeFeb 16, 2016View
RR No. 1-2016Amends certain provisions of Revenue Regulations No. 3-2005Feb 10, 2016View
RMO No. 05-2016Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employeesFeb 1, 2016View