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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. 79-2007Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection casesDec 4, 2007View
RMC No. 78-2007Circularizes the full text of an unnumbered Memorandum regarding the “Prohibition on the Filing of Application for Leave of Absence”Dec 4, 2007View
RMO No. 34-2007Prescribes the manner of submission of monthly report on assessments and collections by offices having assessment and collection functions in the National Office and in the Regional OfficesNov 16, 2007View
RMC No. 74-2007Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies”Nov 16, 2007View
RMC No. 67-2007Notifies the loss of five (5) sets of unused BIR Form No. 19.65 – Letter of AuthorityOct 30, 2007View
RMO No. 32-2007Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data ProgramOct 15, 2007View
RMO No. 31-2007Mandates the strict supervision of Revenue Collection Officers in the Revenue District OfficesOct 4, 2007View
RMO No. 29-2007Prescribes the audit policies, guidelines and standards at the Large Taxpayers ServiceSep 28, 2007View
RMC No. 60-2007Suspends temporarily the implementation of the provision of Section B.2.c.3 of Revenue Memorandum Circular No. 40-2006Sep 14, 2007View
RMO No. 23-2007Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District OfficesSep 3, 2007View
RMO No. 22-2007Prescribes additional procedures in the audit of input taxes claimed on importationsSep 3, 2007View
RMO No. 20-2007Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatementAug 14, 2007View
RMO No. 19-2007Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue CodeAug 10, 2007View
RMC No. 53-2007Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original stateAug 7, 2007View
RR No. 8-2007Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting StandardsAug 1, 2007View
RR No. 7-2007Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returnsAug 1, 2007View
RMC No. 51-2007Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007Jul 31, 2007View
RMO No. 18-2007Prescribes the policies for the conduct of short-period or issue-based audit in the current year as a result of findings obtained from surveillance/stocktaking activitiesJul 30, 2007View
RMO No. 17-2007Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentageJul 30, 2007View
RMO No. 16-2007Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s.Jul 23, 2007View
RMO No. 12-2007Prescribes the 2007 Audit Program for Revenue District OfficesJul 6, 2007View
RMO No. 10-2007Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint”Jun 12, 2007View
RMC No. 32-2007Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection targetMay 2, 2007View
RMC No. 31-2007Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitionersApr 25, 2007View
RMO No. 05-2007Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District OfficesApr 16, 2007View