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Showing 698 results: BIR issuances on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 61-2010Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification NoticesJul 14, 2010View
RMO No. 62-2010Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and proceduresJul 1, 2010View
RMO No. 59-2010Amends certain reportorial requirements and responsibilities for the Project Rest In PeaceJun 29, 2010View
RMC No. 56-2010Disseminates the most recent policies on the audit of all internal revenue tax liabilities for the year 2009Jun 29, 2010View
RMC No. 52-2010Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles"Jun 22, 2010View
RMO No. 52-2010Amends the coverage and date of the Written Competency ExaminationJun 11, 2010View
RMO No. 51-2010Prescribes the policies and guidelines relative to the eComplaint SystemJun 10, 2010View
RMO No. 50-2010Authorizes other Revenue Officers to conduct surveillance activitiesJun 2, 2010View
RMC No. 43-2010Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the OmbudsmanMay 31, 2010View
RMC No. 39-2010Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance OrganizationsMay 21, 2010View
RMO No. 45-2010Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requestsMay 12, 2010View
RMO No. 44-2010Prescribes the policies and guidelines relative to the electronic issuance of Letters of AuthorityMay 12, 2010View
RMO No. 42-2010Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnishedMay 4, 2010View
RMC No. 36-2010Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange CommissionApr 23, 2010View
RMC No. 33-2010Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial StatementsApr 21, 2010View
RMO No. 36-2010Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009Mar 30, 2010View
RMO No. 35-2010Amends RMO No. 31-98 by delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional OfficesMar 29, 2010View
RMO No. 32-2010Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functionsMar 25, 2010View
RMO No. 29-2010Prescribes the guidelines and procedures in the processing and payment of certain money claimsMar 23, 2010View
RMO No. 28-2010Prescribes the guidelines for the conduct of the 2010 “Handang Maglingkod" ProjectMar 22, 2010View
RMO No. 27-2010Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders ProgramMar 17, 2010View
RMO No. 26-2010Prescribes the policies and procedures in the preparation of the List of Assets by the Revenue Officer for cases under investigation/verification and its incorporation in the Data WarehouseMar 17, 2010View
RMC No. 26-2010Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection GroupMar 17, 2010View
RMO No. 24-2010Prescribes the policies and guidelines for the development of the Industry Champion Program of the BIRMar 15, 2010View
RMO No. 20-2010Amends certain provisions of RMO No. 15-2010 relative to the handling of court cases by BIR lawyers/prosecutorsMar 9, 2010View