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. 40-2006 | Clarifies certain issues concerning the jurisdictions of the Large Taxpayer Service, the Enforcement Service and the Revenue Regions, including the Revenue District Offices and Divisions under them. | Jul 13, 2006 | View |
| RR No. 9-2006 | Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” | Jul 11, 2006 | View |
| RMC No. 39-2006 | Prescribes the use of various BIR Forms for No Audit Program | Jul 10, 2006 | View |
| RMC No. 38-2006 | Notifies the loss of 2 triplicate copies and 2 sets of cancelled BIR Form No. 1965 – Letter of Authority | Jul 5, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |
| RR No. 7-2006 | Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form | Jun 16, 2006 | View |
| RMC No. 30-2006 | Prescribes the submission of a narrative memorandum report to accompany the VAT Credit Evaluation Report and requires the attachment of certain documents prior to approval of the Tax Credit Certificate | May 22, 2006 | View |
| RMC No. 28-2006 | Reminds and directs BIR officials and employees to refrain from divulging confidential information and data on taxpayers and BIR investigations/operations to third parties and confidential informers | May 11, 2006 | View |
| RR No. 6-2006 | Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes | May 2, 2006 | View |
| RMO No. 11-2006 | Prescribes the 2006 Audit Program for Revenue District Offices | Apr 27, 2006 | View |
| RMC No. 24-2006 | Publishes the full text of the letter from CSC Chairperson Karina Constantino-David dated March 24, 2006 re: Public Service Delivery Audit (PASADA) | Apr 17, 2006 | View |
| RMC No. 20-2006 | Temporarily suspends until further notice the implementation of the requirement relative to the accreditation of external auditors as provided for in Revenue Regulations No. 4-2005 | Apr 5, 2006 | View |
| RMO No. 08-2006 | Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS) | Mar 22, 2006 | View |
| RMO No. 07-2006 | Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes | Feb 28, 2006 | View |
| RMC No. 14-2006 | Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority with Serial No. LOA200000046723 | Feb 20, 2006 | View |
| RMO No. 05-2006 | Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders | Jan 31, 2006 | View |
| RMO No. 01-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments | Jan 12, 2006 | View |
| RMC No. 01-2006 | Notifies the loss of the original copy from one (1) set of a used BIR Form No. 17.58 – Authority to Cancel Assessment with Serial No. ACA97-000014262 | Jan 10, 2006 | View |
| RMC No. 74-2005 | Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006 | Dec 28, 2005 | View |
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RMC No. 71-2005 | Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 | Dec 16, 2005 | View |
| RMC No. 70-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP) | Dec 15, 2005 | View |
| RMC No. 66-2005 | Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases | Nov 30, 2005 | View |
| RR No. 18-2005 | Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions | Nov 11, 2005 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
