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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. 04-2013	Prescribes the policies and guidelines in the audit of tax returns by Revenue District Offices	Mar 18, 2013	View
RMC No. 22-2013	Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification Notice	Mar 4, 2013	View
RMO No. 02-2013	Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties	Feb 18, 2013	View
RMC No. 09-2013	Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations	Jan 30, 2013	View
RMC No. 06-2013	Clarifies taxpayers' concerns on the audit program and their responsibility in engaging tax agents/practitioners	Jan 18, 2013	View
RMC No. 83-2012	Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012	Dec 18, 2012	View
RR No. 15-2012	Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices	Dec 5, 2012	View
RMC No. 80-2012	Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007"	Nov 28, 2012	View
RMO No. 25-2012	Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices	Nov 19, 2012	View
RMC No. 65-2012	Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations	Oct 31, 2012	View
RMO No. 21-2012	Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR	Sep 10, 2012	View
RMO No. 20-2012	Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program	Sep 5, 2012	View
RMO No. 19-2012	Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service	Aug 31, 2012	View
RMC No. 46-2012	Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA)	Aug 16, 2012	View
RMC No. 35-2012	Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes	Aug 6, 2012	View
RMC No. 27-2012	Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAM	Jun 18, 2012	View
RMO No. 13-2012	Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns	May 16, 2012	View
RMO No. 05-2012	Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006	Mar 30, 2012	View
RMO No. 46-2011	Prescribes the policies, guidelines and procedures in the filing of confidential information, investigation of cases arising therefrom and processing of claims for reward, in relation to the implementation of RR No. 16-2010	Dec 22, 2011	View
RMO No. 45-2011	Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR	Dec 21, 2011	View
RMC No. 58-2011	Suspends all audit and other field operations of the BIR effective December 19, 2011	Dec 16, 2011	View
RMC No. 48-2011	Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation	Oct 6, 2011	View
RMC No. 43-2011	Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009”	Sep 28, 2011	View
RMO No. 29-2011	Streamlines the reports required for submission to the Assessment Service	Jul 7, 2011	View
RMO No. 28-2011	Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) system	Jul 1, 2011	View