BIR Library
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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 75-2015 | Suspends all audit and other field operations of the BIR effective December 16, 2015 | Dec 15, 2015 | View |
| RMO No. 21-2015 | Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015 | Sep 18, 2015 | View |
| RMO No. 19-2015 | Prescribes the BIR Audit Program | Sep 18, 2015 | View |
| RMC No. 56-2015 | Clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via the eSales Reporting System | Sep 3, 2015 | View |
| RMO No. 16-2015 | Amends RMO No. 19-2012 re: Value-Added Tax Audit Program of the Large Taxpayers Service | Aug 14, 2015 | View |
| RMO No. 15-2015 | Amends RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and nameplate | Aug 12, 2015 | View |
| RMO No. 07-2015 | Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code | Mar 23, 2015 | View |
| RR No. 11-2014 | Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax | Dec 22, 2014 | View |
| RMO No. 38-2014 | Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund | Dec 9, 2014 | View |
| RMC No. 87-2014 | Suspends all audit and other field operations of the BIR effective December 16, 2014 | Dec 9, 2014 | View |
| RMO No. 35-2014 | Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent Accounts | Oct 2, 2014 | View |
| RMO No. 33-2014 | Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker | Sep 11, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RR No. 5-2014 | Amends RR No. 17-2013, which deals with the "Preservation of Books of Accounts and Other Accounting Records" | Jul 30, 2014 | View |
| RMO No. 25-2014 | Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C) | Jul 21, 2014 | View |
| RMC No. 40-2014 | Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) | May 15, 2014 | View |
| RMC No. 34-2014 | Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002 | May 8, 2014 | View |
| RMO No. 18-2014 | Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004 | Apr 30, 2014 | View |
| RMO No. 16-2014 | Reiterates and prescribes certain policies relative to the VAT Audit Program | Apr 3, 2014 | View |
| RMC No. 14-2014 | Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes” | Feb 26, 2014 | View |
| RMC No. 13-2014 | Notifies the loss of 6 sets of unused BIR Form No. 0402 – Authority to Cancel Assessment | Feb 24, 2014 | View |
| RMC No. 11-2014 | Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013 | Feb 19, 2014 | View |
| RMO No. 11-2014 | Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent Accounts | Feb 13, 2014 | View |
| RMO No. 10-2014 | Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereof | Feb 10, 2014 | View |
| RMO No. 09-2014 | Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division | Feb 7, 2014 | View |