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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. 40-2006Clarifies 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, 2006View
RR No. 9-2006Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)”Jul 11, 2006View
RMC No. 39-2006Prescribes the use of various BIR Forms for No Audit ProgramJul 10, 2006View
RMC No. 38-2006Notifies the loss of 2 triplicate copies and 2 sets of cancelled BIR Form No. 1965 – Letter of AuthorityJul 5, 2006View
RMC No. 35-2006Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwardersJun 30, 2006View
RR No. 7-2006Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation FormJun 16, 2006View
RMC No. 30-2006Prescribes 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 CertificateMay 22, 2006View
RMC No. 28-2006Reminds 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 informersMay 11, 2006View
RR No. 6-2006Regulates 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 purposesMay 2, 2006View
RMO No. 11-2006Prescribes the 2006 Audit Program for Revenue District OfficesApr 27, 2006View
RMC No. 24-2006Publishes the full text of the letter from CSC Chairperson Karina Constantino-David dated March 24, 2006 re: Public Service Delivery Audit (PASADA)Apr 17, 2006View
RMC No. 20-2006Temporarily suspends until further notice the implementation of the requirement relative to the accreditation of external auditors as provided for in Revenue Regulations No. 4-2005Apr 5, 2006View
RMO No. 08-2006Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS)Mar 22, 2006View
RMO No. 07-2006Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposesFeb 28, 2006View
RMC No. 14-2006Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of Authority with Serial No. LOA200000046723Feb 20, 2006View
RMO No. 05-2006Prescribes 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 OrdersJan 31, 2006View
RMO No. 01-2006Creates, 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 paymentsJan 12, 2006View
RMC No. 01-2006Notifies 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. ACA97-000014262Jan 10, 2006View
RMC No. 74-2005Clarifies 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 2006Dec 28, 2005View
RMO No. 32-2005Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposesDec 16, 2005View
RMC No. 71-2005Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005Dec 16, 2005View
RMC No. 70-2005Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP)Dec 15, 2005View
RMC No. 66-2005Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer casesNov 30, 2005View
RR No. 18-2005Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditionsNov 11, 2005View
RMO No. 27-2005Prescribes 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 OfficesOct 24, 2005View