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. 02-2014 | Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue such | Jan 14, 2014 | View |
| RMO No. 36-2013 | Prescribes the policies, guidelines and procedures relative to the strategic recruitment and selection process | Dec 27, 2013 | View |
| RMO No. 35-2013 | Establishes the BIR Strategic Training and Development Process | Dec 27, 2013 | View |
| RMC No. 75-2013 | Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013 | Dec 16, 2013 | View |
| RR No. 18-2013 | Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment | Nov 28, 2013 | View |
| RMO No. 27-2013 | Amends the 2012 Value-Added Tax (VAT) Audit Program | Oct 11, 2013 | View |
| RMO No. 26-2013 | Establishes the BIR Strategic Performance Management System | Oct 1, 2013 | View |
| RMC No. 66-2013 | Circularizes the revocation of BIR Ruling No. 011-07 | Oct 1, 2013 | View |
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMC No. 63-2013 | Clarifies taxable year covered by Revenue Regulations No. 12-2013 | Sep 30, 2013 | View |
| RR No. 17-2013 | Prescribes the guidelines on the preservation of books of accounts and other accounting records | Sep 27, 2013 | View |
| RMC No. 58-2013 | Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398 | Sep 2, 2013 | View |
| RMC No. 57-2013 | Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales | Aug 29, 2013 | View |
| RMC No. 50-2013 | Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers | Jul 18, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RMC No. 49-2013 | Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 | Jul 10, 2013 | View |
| RMO No. 19-2013 | Amends 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 BIR | Jul 5, 2013 | View |
| RMC No. 42-2013 | Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 – Authority to Cancel Assessment | May 21, 2013 | View |
| RMC No. 39-2013 | Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments | May 7, 2013 | View |
| RMC No. 38-2013 | Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process | May 3, 2013 | View |
| RMC No. 36-2013 | Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies" | May 2, 2013 | View |
| RR No. 7-2013 | Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 29, 2013 | View |
| RMO No. 10-2013 | Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith | Apr 22, 2013 | View |
| RMO No. 08-2013 | Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System | Apr 5, 2013 | View |
| RMO No. 07-2013 | Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1 | Apr 4, 2013 | View |