BIR Library
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Showing 698 results: BIR issuances on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 05-2009 | Prescribes the policies and guidelines in the issuance of Letters of Authority by the various BIR investigating offices | Feb 12, 2009 | View |
| RMC No. 79-2008 | Notifies the loss of duplicate copy from one (1) set of unused BIR Form No. 0421 – Tax Verification Notice | Dec 12, 2008 | View |
| RMO No. 36-2008 | Amends certain provisions of RMO No. 32-2007 relative to the handling of 2006 Letter Notices generated thru Reconciliation of Listing for Enforcement System and Third Party Matching-Bureau of Customs data program | Dec 11, 2008 | View |
| RMC No. 65-2008 | Clarifies the business taxation on the activities undertaken by the Bangko Sentral ng Pilipinas in pursuance of its mandates as the independent central monetary authority of the Republic of the Philippines | Sep 9, 2008 | View |
| RMO No. 14-2008 | Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines | Jun 20, 2008 | View |
| RMO No. 25-2008 | Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers | Jun 17, 2008 | View |
| RMO No. 24-2008 | Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR | Jun 11, 2008 | View |
| RMO No. 23-2008 | Streamlines the priority projects under the Tax Reform Agenda | Jun 11, 2008 | View |
| RMO No. 22-2008 | Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Jun 10, 2008 | View |
| RMO No. 21-2008 | Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases | Jun 10, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RMO No. 19-2008 | Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio | May 23, 2008 | View |
| RMC No. 41-2008 | Notifies the loss of one (1) set of unused BIR Form No. 0421 –Tax Verification Notice | May 23, 2008 | View |
| RMO No. 16-2008 | Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers | Apr 28, 2008 | View |
| RMC No. 35-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of Authority | Apr 21, 2008 | View |
| RMO No. 15-2008 | Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation | Apr 2, 2008 | View |
| RMO No. 09-2008 | Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments | Mar 10, 2008 | View |
| RMO No. 05-2008 | Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Jan 28, 2008 | View |
| RMO No. 04-2008 | Provides supplemental provisions on RMO No. 28-2007 relative to the collection of deficiency taxes uncovered through computerized data matching and reflected in the issued Tax Reconciliation System-Letter Notices | Jan 28, 2008 | View |
| RMO No. 02-2008 | Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records | Jan 10, 2008 | View |
| RR No. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 2007 | View |
| RMO No. 39-2007 | Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals | Dec 13, 2007 | View |
| RMO No. 38-2007 | Identifies the offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Dec 7, 2007 | View |
| RMC No. 82-2007 | Circularizes the taxpayer’s responsibility for representations made in their behalf by their tax agents | Dec 5, 2007 | View |
| RMC No. 81-2007 | Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance Organizations | Dec 4, 2007 | View |